LINKBANCORP (LNKB) 10-Q 15 May 23 2023 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2023	May 12, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Entity Central Index Key	0001756701
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Registrant Name	LINKBANCORP, Inc.
Entity File Number	001-41505
Entity Tax Identification Number	82-5130531
Entity Incorporation, State or Country Code	PA
Entity Address, Address Line One	1250 Camp Hill Bypass
Entity Address, Address Line Two	Suite 202
Entity Address, City or Town	Camp Hill
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	17011
City Area Code	855
Local Phone Number	569-2265
Title of 12(b) Security	Common Stock, $0.01 par value per share
Trading Symbol	LNKB
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		16,228,440

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
ASSETS
Noninterest-bearing cash equivalents	$ 4,545	$ 4,209
Interest-bearing deposits with other institutions	47,190	25,802
Cash and cash equivalents	51,735	30,011
Certificates of deposit with other banks	745	5,623
Securities available for sale, at fair value	86,804	78,813
Securities held to maturity (Fair value of $37,851 and $30,080, respectively)	39,519	31,822
Less: Allowance for credit losses	(533)
Securities held to maturity, net	38,986	31,822
Loans receivable	945,371	927,871
Less: Allowance for credit losses - loans	(10,526)	(4,666)
Net loans	934,845	923,205
Investments in restricted bank stock	4,134	3,377
Premises and equipment, net	6,497	6,743
Right-to-Use Asset – Premises	10,058	10,219
Bank-owned life insurance	24,384	19,244
Goodwill and other intangible assets	36,833	36,894
Deferred tax asset	6,749	5,619
Accrued interest receivable and other assets	12,188	12,084
TOTAL ASSETS	1,213,958	1,163,654
Deposits:
Total deposits	984,498	946,772
Other borrowings	31,250	20,938
Subordinated debt	40,441	40,484
Operating lease liabilities	10,058	10,219
Allowance for credit losses - unfunded commitments	1,055	54
Accrued interest payable and other liabilities	5,075	6,634
TOTAL LIABILITIES	1,072,377	1,025,101
COMMITMENTS AND CONTINGENT LIABILITIES (Note 10)
SHAREHOLDERS' EQUITY
Preferred stock (At March 31, 2023 and December 31, 2022: no par value; 5,000,000 shares authorized; no shares issued and outstanding.)
Common stock (At March 31, 2023 and December 31, 2022: $0.01 par value; 25,000,000 shares authorized; 16,221,692 and 14,939,640 shares issued and outstanding, respectively.)	250	149
Surplus	127,659	117,709
Retained earnings	18,911	27,100
Accumulated other comprehensive (loss) income	(5,239)	(6,405)
TOTAL SHAREHOLDERS' EQUITY	141,581	138,553
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,213,958	1,163,654
Demand, noninterest bearing
Deposits:
Total deposits	204,495	192,773
Interest bearing
Deposits:
Total deposits	$ 780,003	$ 753,999

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Held-to-maturity, fair value	$ 37,851	$ 30,080
Preferred Stock, Par or Stated Value Per Share	$ 0	$ 0
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	25,000,000	25,000,000
Common Stock, Shares, Issued	16,221,692	14,939,640
Common Stock, Shares, Outstanding	16,221,692	14,939,640

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
INTEREST AND DIVIDEND INCOME
Loans receivable, including fees	$ 11,762	$ 7,763
Investment securities and certificates of deposit:
Taxable	653	276
Exempt from federal income tax	300	290
Other	275	53
Total interest and dividend income	12,990	8,382
INTEREST EXPENSE
Deposits	4,517	665
Other borrowings	87	33
Subordinated debt	432	207
Total interest expense	5,036	905
NET INTEREST INCOME BEFORE PROVISION FOR CREDIT LOSSES	7,954	7,477
Provision for credit losses	293	280
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	7,661	7,197
NONINTEREST INCOME
Service charges on deposit accounts	199	210
Bank-owned life insurance	140	110
Net realized (losses) gains on the sales of debt securities	(2,370)	13
Gain on sale of loans	0	180
Other	178	198
Total noninterest income	(1,853)	711
NONINTEREST EXPENSE
Salaries and employee benefits	4,120	3,656
Occupancy	707	473
Equipment and data processing	693	698
Professional fees	381	228
FDIC insurance	159	204
Bank shares tax	278	183
Merger & system conversion related expenses	587
Other	812	656
Total noninterest expense	7,737	6,098
(Loss) income before income tax expense (benefit) expense	(1,929)	1,810
Income tax (benefit) expense	(376)	286
NET (LOSS) INCOME	$ (1,553)	$ 1,524
EARNINGS PER SHARE, BASIC	$ (0.10)	$ 0.16
EARNINGS PER SHARE, DILUTED	$ (0.10)	$ 0.15
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING,
BASIC	15,480,951	9,826,435
DILUTED	15,480,951	10,053,684

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (1,553)	$ 1,524
Components of other comprehensive income (loss):
Unrealized gain (loss) on available-for-sale securities	1,477	(5,165)
Tax effect	(311)	1,085
Net of tax amount	1,166	(4,080)
Reclassification adjustment for debt securities gains realized in net income	0	(13)
Tax effect	0	3
Net of tax amount	0	(10)
Total other comprehensive income (loss)	1,166	(4,090)
Total comprehensive loss	$ (387)	$ (2,566)

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Cumulative Effect Adjustment [Member]	Cumulative Effect Adjusted Balance [Member]	Common Stock [Member]	Common Stock [Member] Cumulative Effect Adjusted Balance [Member]	Surplus [Member]	Surplus [Member] Cumulative Effect Adjusted Balance [Member]	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect Adjustment [Member]	Retained Earnings [Member] Cumulative Effect Adjusted Balance [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Other Comprehensive Income (Loss) [Member] Cumulative Effect Adjusted Balance [Member]
Beginning Balance at Dec. 31, 2021	$ 109,623			$ 99		$ 82,910		$ 24,836			$ 1,778
Beginning Balance,shares at Dec. 31, 2021				9,826,435
Net (loss) income	1,524							1,524
Dividends declared	(737)							(737)
Stock option expenses	20					20
Other comprehensive income (loss)	(4,090)										(4,090)
Ending Balance at Mar. 31, 2022	106,340			$ 99		82,930		25,623			(2,312)
Ending Balance, Shares at Mar. 31, 2022				9,826,435
Beginning Balance at Dec. 31, 2022	138,553	$ (5,419)	$ 133,134	$ 149	$ 149	117,709	$ 117,709	27,100	$ (5,419)	$ 21,681	(6,405)	$ 6,405
Beginning Balance,shares at Dec. 31, 2022				14,939,640	14,939,640
Net (loss) income	(1,553)							(1,553)
Dividends declared	(1,217)							(1,217)
Issuance of shares of common stock, net proceeds	9,980			$ 101		9,879
Issuance of shares of common stock, net proceeds, shares				1,282,052
Employee stock purchase plan	42					42
Stock option expenses	29					29
Other comprehensive income (loss)	1,166										1,166
Ending Balance at Mar. 31, 2023	$ 141,581			$ 250		$ 127,659		$ 18,911			$ (5,239)
Ending Balance, Shares at Mar. 31, 2023				16,221,692

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Common stock dividend per share declared	$ 0.075	$ 0.075

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
OPERATING ACTIVITIES
Net income	$ (1,553)	$ 1,524
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	293	280
Depreciation	228	192
Amortization of intangible assets	61	67
(Accretion) amortization of premiums and (discounts), net	(282)	(495)
Origination of loans to be sold		(1,860)
Gain on sale of loans	0	(180)
Share-based and deferred compensation	174	245
Bank-owned life insurance income	(140)	(110)
Loss (Gain) on sale of debt securities, available for sale	2,370	(13)
Change in accrued interest receivable and other assets	(83)	(1,590)
Change in accrued interest payable and other liabilities	(1,662)	(720)
Net cash used in operating activities	(594)	(2,660)
Investment securities available for sale:
Proceeds from sales	1,847	513
Proceeds from calls and maturities		750
Proceeds from principal repayments	1,808	3,702
Purchases	(9,756)
Investment securities held to maturity
Proceeds from principal repayments	613
Purchases	(11,289)	(5,000)
Proceeds from redemptions of certificates of deposit with other banks	4,878
Purchase of restricted investment in bank stocks	(2,264)	(999)
Redemption of restricted investment in bank stocks	1,507	72
Increase in loans, net	(16,827)	(15,754)
Purchase of bank-owned life insurance	(5,000)
Purchase of premises and equipment		(156)
Net cash used in investing activities	(34,483)	(16,872)
FINANCING ACTIVITIES
Increase in deposits, net	37,726	90,505
Change in short-term borrowings, net	10,312	16,303
Dividends paid	(1,217)	(737)
Net proceeds from issuance of common stock	9,980
Net cash provided by financing activities	56,801	106,071
Increase in cash and cash equivalents	21,724	86,539
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	30,011	22,590
CASH AND CASH EQUIVALENTS AT END OF PERIOD	51,735	109,129
SUPPLEMENTAL CASH FLOW DISCLOSURES
Interest	$ 4,773	$ 613

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of significant accounting and reporting policies applied in the presentation of the accompanying consolidated financial statements follows: Nature of Operations LINKBANCORP, Inc. (the "Company" or "LINKBANCORP") is a bank holding company that operates LINKBANK (the "Bank"). The Company was incorporated on April 6, 2018 , under the laws of the Commonwealth of Pennsylvania. The Company was formed with the intent of becoming a bank holding company through acquisition of a bank. On September 17, 2018, the Pennsylvania Department of Banking and Securities (the "PADOBS") approved the acquisition of 100 percent of the shares of Stonebridge Bank. On October 5, 2018, LINKBANCORP purchased 100 percent of the outstanding shares of Stonebridge Bank, from its former parent company Stonebridge Financial Corp. under section 363 of the Bankruptcy Code. LINKBANCORP subsequently renamed the bank LINKBANK. On December 10, 2020, the Company and its wholly owned subsidiary, LINKBANK, and GNB Financial Services, Inc. (“GNBF”), and its wholly owned subsidiary, The Gratz Bank (the "Bank”) entered into an Agreement and Plan of Merger pursuant to which GNBF merged with and into the Company, with the Company as the surviving corporation. LINKBANK merged with and into The Gratz Bank, with The Gratz Bank as the surviving institution. The merger was consummated effective September 18, 2021 (collectively, the "Gratz Merger"). In markets other than the pre-merger Gratz Bank areas, the Bank operated as "LINKBANK, a division of The Gratz Bank." Effective November 4, 2022, the Bank began to operate under one brand under the name LINKBANK. The Bank is a full-service commercial bank providing personal and business lending and deposit services. The Bank’s operations are conducted from its ten Solutions Centers located in Dauphin, Chester, Cumberland, Lancaster, Northumberland, and Schuylkill Counties within Pennsylvania. The Company’s corporate office resides in Camp Hill, Pennsylvania. As a state chartered, non-Federal Reserve member bank, the Bank is subject to regulation and supervision by the PADOBS and the Federal Deposit Insurance Corporation (the "FDIC"). The Company is regulated by the Federal Reserve Bank of Philadelphia. The Bank’s deposits are insured up to the applicable limits by the FDIC. Initial Public Offering In September 2022, the Company completed its initial public offering ("IPO") whereby it issued and sold 5,101,205 shares of common stock at a public offering price of $ 7.50 per share. The Company received net proceeds of $ 34,659 after deducting underwriting discounts and commissions of $ 2,487 and other offering expenses of $ 1,114 . The Company's common stock now trades on the Nasdaq Capital Market under the symbol "LNKB." Basis of Presentation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated in consolidation. The accounting and reporting practices of the Company conform to accounting principles generally accepted in the United States of America (GAAP) and to general practices within the banking industry. In the opinion of management, all adjustments (all of which are of a normal recurring nature) that are necessary for a fair statement are reflected in the unaudited condensed consolidated financial statements. The Company has evaluated events and transactions occurring subsequent to the consolidated balance sheet date of March 31, 2023 for items that should potentially be recognized or disclosed in these unaudited condensed consolidated financial statements. The evaluation was conducted through the date these unaudited condensed consolidated financial statements were issued. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the allowance for credit losses, and the valuation of deferred tax assets. Interim Financial Information The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with GAAP for interim financial information. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto, included in the Company's Annual Report on Form 10-K for the year ended December 31, 2022 . Reclassification of Prior Period Financial Statements Certain previously reported items have been reclassified to conform to the current year's classifications. Reclassifications had no effect on prior year net income or shareholders' equity. Pending Merger with Partners Bancorp On February 22, 2023 , the Company entered into an Agreement and Plan of Merger (the "Partners Merger Agreement") with Partners Bancorp ("Partners"), a Maryland corporation, and the holding company for The Bank of Delmarva and Virginia Partners Bank, based in Seaford, Delaware and Fredericksburg, Virginia, respectively. At December 31, 2022, Partners had total assets of $ 1.57 billion, total loans of $ 1.23 billion, total deposits of $ 1.34 billion, and 17,973,724 shares outstanding. The Partners Merger Agreement provides that, subject to the terms and conditions thereof, Partners will merge with and into the Company, with the Company as the surviving corporation, and that The Bank of Delmarva and Virginia Partners Bank will merge with and into LINKBANK, with LINKBANK as the surviving bank. The Partners Merger is expected to close in the third quarter of 2023, subject to the satisfaction of closing conditions, including receipt of regulatory approvals and approval by the shareholders of each company. The acquisition will introduce the Company's operations into northern Virginia, eastern Maryland, Delaware, and southern New Jersey. Unregistered Sale of Equity Securities On February 21, 2023, the Company entered into Investment Agreements with certain directors of the Company as well as other accredited investors under which it issued and sold 1,282,052 shares of its common stock, par value $ 0.01 , at a price of $ 7.80 per share. The shares were issued on February 21, 2023, in a private placement exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended, and Regulation D of the rules and regulations promulgated thereunder. The offering resulted in gross proceeds of $ 10.0 million. There were no underwriting discounts or commissions. Loans Receivable Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of an allowance for credit losses and any deferred fees or costs. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the yield (interest income) of the related loans. The Bank is generally amortizing these amounts over the contractual life of the loan. Premiums and discounts on purchased loans are amortized as adjustments to interest income using the effective yield method. The loans receivable portfolio is segmented into commercial and consumer loans. Commercial loans consist of the following classes: agriculture, commercial and industrial, commercial real estate, and municipal. Consumer loans consist of the following classes: residential real estate, and other consumer. The loan segments are based on collateral type. The accrual of interest on all portfolio classes is discontinued at the time the loan is more than ninety days delinquent unless the loan is well collateralized and in process of collection. Nonaccrual loans are reviewed for charge-off if more than ninety-days past due, except for residential loans and consumer loans. Residential loans are reviewed at 180 days and consumer loans are reviewed at 120 days past due. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered unlikely. All interest accrued but not collected for loans placed on nonaccrual or charged-off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. In addition, a loan should be in accordance with the contractual terms for a reasonable period, usually requiring a payment history of six months. Goodwill Impairment Goodwill is not amortized but is reviewed for potential impairment on at least an annual basis, with testing between annual tests if an event occurs or circumstances change that could potentially reduce the fair value of a reporting unit. In conjunction with the IPO, the Company issued 5,101,205 shares of common stock and the Company's stock price subsequently decreased from an average closing price of $ 9.32 per share for the month of August 2022, to $ 7.50 per share upon completion of the IPO. In the first quarter of 2023, the Company's stock price has further decreased, causing management to perform a goodwill impairment test at March 31, 2023. In testing goodwill for impairment as of March 31, 2023, the Company determined that the fair value of its reporting unit exceeded its carrying value. Accordingly, there was no goodwill impairment at March 31, 2023. New Accounting Standards That Have Not Yet Been Adopted In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which added to ASU 2020-04 optional expedients and exceptions to the U.S. GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates, such as the Secured Overnight Financing Rate. Entities can elect not to apply certain modification accounting requirements to contracts affected by what the guidance calls “reference rate reform” if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. Also, entities can elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform if certain criteria are met, and can make a onetime election to sell and/or reclassify held-to-maturity debt securities that reference an interest rate affected by reference rate reform. ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 deferred the sunset date of Topic 848 from December 31, 2022 to December 31, 2024. The amendments in this ASU are effective for all entities upon issuance through December 31, 2024. The Company has identified our loan receivables that have an interest rate indexed to LIBOR and is currently assessing the appropriate transition path. As such, the Company does not have an estimate of the financial impact of this update but does not expect the impact to be material to the financial statements of the Company. Recently Adopted Accounting Standards Goodwill Impairment In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. This standard simplifies the test for goodwill impairment by eliminating the requirement to calculate the implied fair value of goodwill, which had been Step 2 of the goodwill impairment test. Instead the goodwill impairment test consists of a single quantitative step comparing the fair value of the reporting unit with its carrying amount. An entity should recognize a goodwill impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. The new standard was effective for annual and any interim goodwill impairment tests in reporting periods beginning after December 15, 2022. The Company adopted ASU 2017-04 on January 1, 2023 . The adoption of this standard did no t have a material effect on the Company's operating results or financial condition. Current Expected Credit Losses On January 1, 2023 , the Company adopted ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended, which replaces the impairment model for most financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. This model is also applicable to off-balance sheet credit exposures not accounted for as insurance, such as loan commitments, standby letters of credit, financial guarantees, and other similar instruments. In addition, the amendments in ASU 2016-03 require credit losses on available-for-sale debt securities to be presented as a valuation allowance rather than as a direct write down. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost, and off-balance-sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. At January 1, 2023, the Company increased the allowance for credit losses for loans by $ 5.7 million, the allowance for credit losses for unfunded loan commitments by $ 910 thousand, and the allowance on held-to-maturity securities by $ 602 thousand. At January 1, 2023, the Company reported a cumulative-effect adjustment of $ 5.4 million to decrease retained earnings. The Company did not record a an allowance for credit losses on its available-for-sale debt securities under the newly codified available-for-sale debt security impairment model, as the majority of these securities are government agency-backed securities for which the risk of loss is minimal. The Company adopted ASC 326 using the prospective transition approach for financial assets purchased with credit deterioration (PCD) that were previously classified as purchased credit impaired and accounted for under ASC 310-30. In accordance with the standard, management did not reassess whether PCI assets met the criteria of PCD assets as of the date of the adoption. On January 1, 2023, the amortized cost basis of the PCD assets were adjusted to reflect the addition of $ 308 thousand to the allowance for credit losses. The remaining noncredit discount (based on the adjusted amortized cost basis) will be accreted into interest income at the effective interest rate as of January 1, 2023. The below table shows the changes made to loan segments and the allowance for credit losses upon the adoption of ASC 326 as of January 1, 2023. (In Thousands) December 31, 2022 Statement Segment portfolio reclassifications December 31, 2022 after reclassifications Loans: Agriculture and farmland $ 15,591 $ 40,155 $ 55,746 Construction - 57,713 57,713 Commercial & industrial 103,874 881 104,755 Paycheck Protection Program 881 ( 881 ) - Commercial real estate 540,914 ( 540,914 ) - Multifamily - 105,390 105,390 Owner occupied - 139,554 139,554 Non-owner occupied - 245,274 245,274 Residential real estate 250,832 ( 250,832 ) - First liens - 168,084 168,084 Second liens and lines of credit - 35,576 35,576 Municipal 5,466 - 5,466 Consumer and other 10,057 - 10,057 Total 927,615 - 927,615 Deferred Costs 256 - 256 Total $ 927,871 $ - $ 927,871 Allowance: Agriculture and farmland $ 33 $ 246 $ 279 Construction - 274 274 Commercial & industrial 583 - 583 Paycheck Protection Program - - - Commercial real estate 2,462 ( 2,462 ) - Multifamily - 480 480 Owner occupied - 635 635 Non-owner occupied - 1,116 1,116 Residential real estate 1,536 ( 1,536 ) - First liens - 1,029 1,029 Second liens and lines of credit - 218 218 Municipal 12 - 12 Consumer and other 40 - 40 Total $ 4,666 $ - $ 4,666 The Federal Reserve and the FDIC have adopted a rule that provides a banking organization the option to phase-in, over a three year period, the effects of CECL on its regulatory capital upon the adoption of the CECL standard. The Company has elected to exercise this phase-in option. In March 2022, the FASB issued ASU 2022-02, Financial Instruments - Credit Losses: Troubled Debt Restructurings and Vintage Disclosures, which eliminates accounting guidance for troubled debt restructurings ("TDRs") by creditors that have adopted ASU 2016-13 and its related amendments. The amendments require that an entity evaluate whether the loan modification represents a new loan or a continuation of an existing loan, and introduce new requirements related to modifications made to borrowers experiencing financial difficulty. The amendments also require public business entities to disclose current-period gross write-offs for financing receivables by year of origination in the vintage disclosures. For entities that have adopted ASU 2016-13, the amendments in this ASU are effective for fiscal years beginning after December 15, 2022. For entities that have not adopted ASU 2016-13, the amendments in this update are effective at the time the entity adopts ASU 2016-13. The Company adopted this standard effective January 1, 2023 in conjunction with ASC 326. The adoption of this standard did no t have a material effect on the Company's operating results or financial condition. As a result of the adoption of ASU 2016-13, the Company revised some of its existing accounting policies as noted below: Allowance for Credit Losses - Loans The allowance for credit losses is a valuation account that is deducted from the loans' amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes the uncollectibility of a loan balance is confirmed. Management estimates the allowance balance using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current loan-specific risk characteristics, such as differences in underwriting standards, portfolio mix, delinquency level, or term as well as for changes in environmental conditions, such as changes in unemployment rates, property values, or other relevant factors. The allowance for credit losses is measured on a collective (pool) basis when similar risk characteristics exist. The Company has identified the following portfolio segments and measures the allowance for credit losses using the following methods: Portfolio Segment Measurement Method Agriculture and farmland Remaining life Construction Discounted cash flow Commercial & industrial Discounted cash flow Commercial real estate Multifamily Discounted cash flow Owner occupied Discounted cash flow Non-owner occupied Discounted cash flow Residential real estate First liens Discounted cash flow Second liens and lines of credit Discounted cash flow Municipal Remaining life Consumer Remaining life Loans that do not share risk similar risk characteristics are evaluated on an individual basis. Loans evaluated individually are not included in the collective evaluation described above. When management determines that foreclosure is probable, expected credit losses are based on the fair value of collateral at the reporting date, adjusted for selling costs as appropriate. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower or the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancelable by the Company. Allowance for Credit losses - Held-to-Maturity Securities Management measures expected credit losses on held-to-maturity debt securities on a collective basis by major security type. Accrued interest receivable on held-to-maturity debt securities totaled $ 177 thousand at March 31, 2023 which is excluded from the estimate of credit losses. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Management classifies the held-to-maturity portfolio into the following major security types: Corporate debentures and structured mortgage-backed securities. • The corporate debentures are comprised of investments in subordinated debt issued by U.S. based banks. • All of the structured mortgage-backed securities are issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S government, are highly rated by major rating agencies and have a long history of no credit losses. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancelable by the Company. The allowance for credit losses on off-balance sheet credit exposures is adjusted through credit loss expense. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. The segments of off-balance sheet credit exposures are the same as the segments for the allowance for credit losses on loans. The allowance for credit losses on off balance sheet credit exposures is influenced by forecasted loss rates used in the allowance for credit losses on loans and the level of contractual obligations to extend credit. Investment Securities Investment securities are classified as held to maturity and carried at amortized cost when management has the positive intent and ability to hold them to maturity. Investment securities that will be held for indefinite periods of time, including securities that may be sold in response to changes in market interest or prepayment rates, needs for liquidity, and changes in the availability of and in the yield of alternative investments, are classified as available for sale. These investment securities are carried at fair value. Fair values of securities available for sale are determined by using Level 2 fair value measures calculated through the use of matrix pricing. Matrix pricing is a common mathematical technique that does not rely exclusively on quoted market prices for specific securities but rather utilizes the security’s relationship to other benchmark quoted prices in determining fair value. The Company uses independent service providers to calculate our Level 2 fair value measures. Unrealized gains and losses are excluded from operations and are reported net of tax as a separate component of other comprehensive income until realized. Realized gains and losses on the sale of investment securities are reported in the consolidated statements of income and determined using the adjusted cost of the specific security sold on the trade date. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For available-for-sale debt securities that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security is compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive (loss) income. Changes in the allowance for credit losses are recorded as a provision for (or reversal of) credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale debt security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available for sale debt securities totaled $ 944 thousand at March 31, 2023 and is excluded from the estimate of credit losses.

Investment Securities

Investment Securities	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Investment Securities	2. INVESTMENT SECURITIES The amortized cost, gross unrealized gains and losses, and fair value of investment securities available for sale are summarized as follows: March 31, 2023 (In Thousands) Amortized Gross Gross Fair Available for Sale: US government agency securities $ 2,000 $ 4 $ — $ 2,004 Small Business Administration loan pools 783 — ( 15 ) 768 Obligations of state and political subdivisions 45,691 39 ( 3,275 ) 42,455 Mortgage-backed securities in government-sponsored entities 44,960 4 ( 3,387 ) 41,577 $ 93,434 $ 47 $ ( 6,677 ) $ 86,804 Amortized Gross Gross Fair Allowance for Held to Maturity: Corporate debentures $ 15,000 $ 17 $ ( 1,048 ) $ 13,969 $ 533 Structured mortgage-backed securities 24,519 1 ( 638 ) 23,882 — $ 39,519 $ 18 $ ( 1,686 ) $ 37,851 $ 533 December 31, 2022 (In Thousands) Amortized Gross Gross Fair Available for Sale: Small Business Administration loan pools $ 858 $ — $ ( 15 ) $ 843 Obligations of state and political subdivisions 44,189 14 ( 4,034 ) 40,169 Mortgage-backed securities in government-sponsored entities 41,873 — ( 4,072 ) 37,801 $ 86,920 $ 14 $ ( 8,121 ) $ 78,813 Held to Maturity: Corporate debentures $ 14,993 $ — $ ( 994 ) $ 13,999 Structured mortgage-backed securities 16,829 — ( 748 ) 16,081 $ 31,822 $ — $ ( 1,742 ) $ 30,080 The following tables summarize the Company's debt securities in an unrealized loss position for which an allowance for credit losses has not been recorded, aggregated by security type and length of time in a continuous unrealized loss position. March 31, 2023 Less Than Twelve Months Twelve Months or Greater Total (In Thousands) Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Available for Sale: Small Business Administration loan pools $ - $ - $ 768 $ ( 15 ) $ 768 $ ( 15 ) Obligations of state and political subdivisions 21,742 ( 923 ) 15,228 ( 2,352 ) 36,970 ( 3,275 ) Mortgage-backed securities in government-sponsored entities 3,468 ( 65 ) 35,226 ( 3,322 ) 38,694 ( 3,387 ) $ 25,210 $ ( 988 ) $ 51,222 $ ( 5,689 ) $ 76,432 $ ( 6,677 ) Held to Maturity: Structured mortgage-backed securities 21,349 ( 638 ) — — 21,349 ( 638 ) $ 21,349 $ ( 638 ) $ — $ — $ 21,349 $ ( 638 ) December 31, 2022 Less Than Twelve Months Twelve Months or Greater Total (In Thousands) Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Available for Sale: Small Business Administration loan pools $ 334 $ ( 1 ) $ 509 $ ( 14 ) $ 843 $ ( 15 ) Obligations of state and political subdivisions 34,836 ( 3,372 ) 2,559 ( 662 ) 37,395 ( 4,034 ) Mortgage-backed securities in government-sponsored entities 18,052 ( 1,538 ) 19,749 ( 2,534 ) 37,801 ( 4,072 ) $ 53,222 $ ( 4,911 ) $ 22,817 $ ( 3,210 ) $ 76,039 $ ( 8,121 ) Held to Maturity Corporate debentures $ 13,999 $ ( 994 ) $ — $ — $ 13,999 $ ( 994 ) Structured mortgage-backed securities 16,081 ( 748 ) - - 16,081 ( 748 ) $ 30,080 $ ( 1,742 ) $ — $ — $ 30,080 $ ( 1,742 ) No allowance for credit losses on available for sale debt securities was needed at March 31, 2023 . The Company reviews its position quarterly and believes that as of March 31, 2023 and December 31, 2022 , the declines outlined in the above tables represent temporary declines, and the Company does not intend to sell, and does not believe it will be required to sell, these debt securities before recovery of their cost basis, which may be at maturity. There were 168 and 175 available for sale debt securities with unrealized losses at March 31, 2023 and December 31, 2022, respectively. The Company has concluded that the unrealized losses disclosed above are the result of interest rate changes and market conditions that are not expected to result in the noncollection of principal and interest during the year. There were 11 and ten held to maturity debt securities with unrealized losses at March 31, 2023 and December 31, 2022, respectively. As of March 31, 2023, amortized cost and fair value by contractual maturity, where applicable, are shown below. Actual maturities may differ from contractual maturities because the borrower may have the right to prepay obligations with or without penalty. Available for Sale Securities Held to Maturity Securities (In Thousands) Amortized Fair Amortized Fair Due within one year $ 312 $ 308 $ — $ — Due after one year through five years 7,695 7,605 8,000 7,483 Due after five years through ten years 14,105 13,495 7,000 6,486 Due after ten years 26,362 23,819 — — Mortgage-backed securities and Collateralized mortgage obligations 44,960 41,577 24,519 23,882 $ 93,434 $ 86,804 $ 39,519 $ 37,851 The following table summarizes sales of debt securities for the three months ended March 31, 2023 and 2022. (In Thousands) For the Three Months Ended March 31, 2023 2022 Proceeds $ 1,847 $ 513 Gross gains — 13 Gross losses 2,370 — Net gain $ 2,370 $ 13 The tax benefit (provision) related to these realized gains and losses wa s $ 498 and $( 3 ) as of March 31, 2023 and 2022, respectively. At December 31, 2022, the Company's corporate debenture portfolio contained $ 3,000 of an investment in subordinated notes issued by Signature Bank. As a result of and subsequent to the failure of Signature Bank during the first quarter of 2023, the Company sold its investment in the Signature Bank subordinated notes and incurred a pre-tax gross loss of approximately $ 2,445 . The Company had pledged debt securities with a carrying value of $ 46,288 and $ 47,418 to secure public monies as of March 31, 2023 and December 31, 2022 , respectively.

Loans Receivable

Loans Receivable	3 Months Ended
	Mar. 31, 2023
Loans and Leases Receivable Disclosure [Abstract]
Loans Receivable	3. LOANS RECEIVABLE The portfolio segments and classes of loans are as follows: (In Thousands) March 31, 2023 December 31, 2022 Agriculture and farmland loans $ 53,301 $ 55,746 Construction loans 67,934 57,713 Commercial & industrial loans 99,356 104,755 Commercial real estate loans Multifamily 111,461 105,390 Owner occupied 151,407 139,554 Non-owner occupied 249,638 245,274 Residential real estate loans First liens 166,478 168,084 Second liens and lines of credit 30,720 35,576 Consumer and other loans 10,472 10,057 Municipal loans 4,292 5,466 945,059 927,615 Deferred costs (fees) 312 256 Allowance for credit losses ( 10,526 ) ( 4,666 ) Total $ 934,845 $ 923,205 The balances at December 31, 2022 were reclassified from those previously reported as shown in Note 1. The Company originates commercial, residential, and consumer loans within its primary market areas of southcentral and southeastern Pennsylvania. A significant portion of the loan portfolio is secured by real estate. At March 31, 2023 and December 31, 2022 the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process is $ 504 and zero , respectively.

Allowance for Credit Losses

Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2023
Allowance for Credit Loss [Abstract]
Allowance for Credit Losses	4. ALLOWANCE FOR CREDIT LOSSES The segments of the Company’s loan portfolio are disaggregated to a level that allows management to monitor risk and performance. The loan segments used are consistent with the internal reports evaluated by the Company’s management and Board of Directors to monitor risk and performance within various segments of its loan portfolio and, therefore, no further disaggregation is considered necessary. The Company’s loan portfolio consists primarily of real estate loans on commercial and residential property. The portfolio also includes agricultural loans, commercial loans, municipal loans, and consumer loans. The Company’s primary lending activity is the origination of commercial loans extended to small and mid-sized commercial and industrial entities. Commercial loans are primarily underwritten on the basis of the borrowers’ ability to service such debt from income. The cash flows of borrowers, however, may not be as expected and the collateral securing these loans may fluctuate in value. As a general practice, the Company takes as collateral a security interest in any equipment, or other chattel, although loans may also be made on an unsecured basis. Collateralized working capital loans typically are secured by short-term assets whereas long-term loans are primarily secured by long-term assets. Construction and Land loans are to finance the construction of owner-occupied and income producing properties. These loans are categorized within commercial or one-to-four family residential loans based upon the underlying collateral and intended use following the completion of the construction period. Real estate development and construction loans are approved based on an analysis of the borrower and guarantor, the viability of the project and on an acceptable percentage of the appraised value of the property securing the loan. Construction loan funds are disbursed periodically based on the percentage of construction or development completed. The Company carefully monitors these loans with on-site inspections and requires the receipt of lien waivers on funds advanced. The Company considers the market conditions and feasibility of proposed projects, the financial condition and reputation of the borrower and guarantors, the amount of the borrower’s equity in the project, independent appraisals, cost estimates and pre-construction sale information. The Company also makes loans on occasion for the purchase of land for future development by the borrower. Land loans are extended for the future development for either commercial or residential use by the borrower. The Company carefully analyzes the intended use of the property and the viability thereof. The Company’s commercial real estate loans consist of mortgage loans secured by nonresidential real estate, such as by apartment buildings, small office buildings, and owner-occupied properties. Commercial real estate loans are secured by the subject property and are underwritten based on loan to value limits, cash flow coverage and general creditworthiness of the obligors. These loans tend to involve larger loan balances and their repayment is typically dependent upon the successful operation and management of the underlying real estate. Residential real estate loans are underwritten based on the borrower’s repayment capacity and source, value of the underlying property, credit history and stability. These loans are secured by a first or second mortgage on the borrower’s principal residence or their second/vacation home (excluding investment/rental property). In addition to the main types of loans discussed above, the Company also originates agricultural loans, consumer loans, and municipal loans. The agricultural loan portfolio consists of loans to local farmers and agricultural businesses that are generally secured by farmland and equipment. The consumer loan portfolio consists of lending in the form of home equity loans secured by financed property and personal consumer loans, which may be secured or unsecured. The municipal loan portfolio consists of loans to qualified local municipalities, which are generally supported by the taxing authority of the borrowing municipality, and is frequently secured by collateral. Management systematically monitors the loan portfolio and the appropriateness of the allowance for credit losses on a quarterly basis to provide for expected losses inherent in the portfolio. For segments determined by discounted cash flow analysis, the Company's estimate of future economic conditions utilized in its estimate is primarily dependent on the Federal Open Market Committee's forecasts related to Real Gross Domestic Product and Unemployment rate. For segments determined by the remaining life method, an average loss rate is generally calculated based on peer losses and applied to the future outstanding loan balances at quarter end. Certain qualitative factors are then added to the historical allocation percentage to get the adjusted factor to be applied to non-classified loans. The following qualitative factors are analyzed for each portfolio segment: • Levels of and trends in delinquencies • Trends in volume and terms • Changes in collateral • Changes in management and lending staff • Economic trends • Concentrations of credit • Changes in lending policies • External factors • Changes in underwriting process • Trends in credit quality ratings These qualitative factors are reviewed each quarter and adjusted based upon relevant changes within the portfolio. The total allowance reflects management’s estimate of loan losses inherent in the loan portfolio at the Consolidated Balance Sheet date. The Company considers the allowance for credit losses adequate to cover loan losses inherent in the loan portfolio at March 31, 2023 and December 31, 2022. The following table summarizes the activity in the allowance for credit losses by loan segment for the three months ended March 31, 2023. Beginning balance, prior to adoption of ASC 326 Impact of adopting ASC 326 Charge-offs Recoveries Provision for credit losses Ending balance (In Thousands) For the Three Months Ended March 31, 2023 Allowance for credit losses: Agriculture and farmland $ 279 $ ( 190 ) $ - $ - $ 119 $ 208 Construction 274 513 - - 26 813 Commercial & industrial 583 283 - - 64 930 Commercial real estate - Multifamily 480 340 - - ( 90 ) 730 Owner occupied 635 760 - - 198 1,593 Non-owner occupied 1,116 3,195 - - 4 4,315 Residential real estate - First liens 1,029 635 - 1 ( 157 ) 1,508 Second liens and lines of credit 218 140 - 1 43 402 Municipal 12 ( 2 ) - - ( 3 ) 7 Consumer 40 ( 19 ) - - ( 1 ) 20 Total $ 4,666 $ 5,655 $ - $ 2 $ 203 $ 10,526 The balances at December 31, 2022 were reclassified from those previously reported as shown in Note 1. The following table presents the amortized cost basis of nonaccrual loans and loans past due over 89 days still accruing by segments of the loan portfolio: As of March 31, 2023 (In Thousands) Nonaccrual with No Allowance for Credit Loss Nonaccrual with a related Allowance for Credit Loss Loans past due over 89 days still accruing Agriculture and farmland $ — $ 781 $ — Construction — — — Commercial & industrial 16 — 35 Commercial real estate Multifamily — — — Owner occupied — — — Non-owner occupied 50 140 50 Residential real estate First liens 364 811 20 Second liens and lines of credit 39 7 105 Municipal — — — Consumer 54 — 57 Total $ 523 $ 1,739 $ 267 The Company recognized $ 14 of interest income on nonaccrual loans during the three months ended March 31, 2023. The following table presents an aging analysis of the recorded investment of past due loans at March 31, 2023. March 31, 2023 (In Thousands) 30-59 60-89 90 Days Total Current Total Agriculture and farmland $ 36 $ - $ - $ 36 $ 53,265 $ 53,301 Construction - - - - 67,934 67,934 Commercial & industrial 221 293 35 549 98,807 99,356 Commercial real estate Multifamily 1,013 - - 1,013 110,448 111,461 Owner occupied 413 - - 413 150,994 151,407 Non-owner occupied - 88 190 278 249,360 249,638 Residential real estate First liens 883 490 602 1,975 164,503 166,478 Second liens and lines of credit 103 - 129 232 30,488 30,720 Municipal - - - - 10,472 10,472 Consumer 9 1 57 67 4,225 4,292 Total $ 2,678 $ 872 $ 1,013 $ 4,563 $ 940,496 $ 945,059 Credit Quality Information The following tables represent credit exposures by internally assigned grades as of March 31, 2023. The grading analysis estimates the capability of the borrower to repay the contractual obligations of the loan agreements as scheduled or at all. The Company’s internally assigned grades are as follows: Pass – loans that are protected by the current net worth and paying capacity of the obligor or by the value of the underlying collateral. There are four sub-grades within the Pass category to further distinguish the loan. Special Mention – loans where a potential weakness or risk exists, which could cause a more serious problem if not corrected. Substandard – loans that have a well-defined weakness based on objective evidence and are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. Doubtful – loans classified as Doubtful have all the weaknesses inherent in a Substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances. Loss – loans classified as a Loss are considered uncollectible and are immediately charged against allowances. The following table presents the classes of the loan portfolio summarized by the internal risk rating system as of March 31, 2023. March 31, 2023 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Agriculture and farmland Pass $ 659 $ 14,941 $ 5,381 $ 5,614 $ 3,636 $ 15,143 $ 4,706 $ — $ 50,080 Special mention — — — — — — 15 — 15 Substandard or lower — — — 264 65 2,876 1 — 3,206 Total Agriculture and farmland $ 659 $ 14,941 $ 5,381 $ 5,878 $ 3,701 $ 18,019 $ 4,722 $ — $ 53,301 Agriculture and farmland Current period gross charge-offs — — — — — — — — — Construction Pass 1,730 30,869 9,442 931 5,538 1,811 17,613 — 67,934 Special mention — — — — — — — — — Substandard or lower — — — — — — — — — Total Construction 1,730 30,869 9,442 931 5,538 1,811 17,613 — 67,934 Construction Current period gross charge-offs — — — — — — — — — Commercial & industrial Pass 3,788 14,696 8,602 10,903 2,573 770 55,785 570 97,687 Special mention — — 242 — — 505 892 — 1,639 Substandard or lower 15 — — — 14 — 1 — 30 Total Commercial & industrial 3,803 14,696 8,844 10,903 2,587 1,275 56,678 570 99,356 Commercial & industrial Current period gross charge-offs — — — — — — — — — Commercial real estate - Multifamily Pass 2,200 44,429 44,855 11,506 6,047 432 81 — 109,550 Special mention — — — — — — — — — Substandard or lower — — — — — 1,911 — — 1,911 Total Commercial real estate - Multifamily 2,200 44,429 44,855 11,506 6,047 2,343 81 — 111,461 Commercial real estate - Multifamily Current period gross charge-offs — — — — — — — — — March 31, 2023 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Commercial real estate - Owner occupied Pass 12,514 63,935 25,014 15,887 19,784 6,035 2,177 — 145,346 Special mention — — — — 1,359 304 64 — 1,727 Substandard or lower — — 1,527 — 2,189 339 279 — 4,334 Total Commercial real estate - Owner occupied 12,514 63,935 26,541 15,887 23,332 6,678 2,520 — 151,407 Commercial real estate - Owner occupied Current period gross charge-offs — — — — — — — — — Commercial real estate - Non-owner occupied Pass 10,101 97,256 59,740 21,160 32,957 13,571 8,382 — 243,167 Special mention — — — — 6,281 — — — 6,281 Substandard or lower — — 50 — 140 — — — 190 Total Commercial real estate - Non-owner occupied 10,101 97,256 59,790 21,160 39,378 13,571 8,382 — 249,638 Commercial real estate - Non-owner occupied Current period gross charge-offs — — — — — — — — — Municipal Pass — 126 323 1,787 — 1,975 81 — 4,292 Special mention — — — — — — — — — Substandard or lower — — — — — — — — — Total Commercial real estate - Municipal — 126 323 1,787 — 1,975 81 — 4,292 Municipal Current period gross charge-offs — — — — — — — — — Total Pass $ 30,992 $ 266,252 $ 153,357 $ 67,788 $ 70,535 $ 39,737 $ 88,825 $ 570 $ 718,056 Special mention — — 242 — 7,640 809 971 — 9,662 Substandard or lower 15 — 1,577 264 2,408 5,126 281 — 9,671 Total $ 31,007 $ 266,252 $ 155,176 $ 68,052 $ 80,583 $ 45,672 $ 90,077 $ 570 $ 737,389 The Company considers the performance of the loan portfolio and its impact on the allowance for credit losses. As part of our adoption of CECL, the Company will monitor small balance, homogeneous loans, such as home equity, residential mortgage, and consumer loans based on delinquency status rather than the assignment of loan specific risk ratings. The Company will evaluate credit quality based on the aging status of the loan. The following tables present the amortized cost of these loans based on payment activity, by origination year: March 31, 2023 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Residential real estate - First liens Performing $ 4,571 $ 45,639 $ 49,399 $ 20,674 $ 12,214 $ 32,656 $ — $ — $ 165,153 Nonperforming — — — — 232 1,093 — — 1,325 Total Residential real estate - First liens $ 4,571 $ 45,639 $ 49,399 $ 20,674 $ 12,446 $ 33,749 $ — $ — $ 166,478 Residential real estate - First liens Current period gross charge-offs — — — — — — — — — Residential real estate - Second liens and lines of credit Performing 97 702 753 1,189 441 1,740 25,536 — 30,458 Nonperforming — — — — — 149 105 8 262 Total Residential real estate - Second liens and lines of credit 97 702 753 1,189 441 1,889 25,641 8 30,720 Residential real estate - Second liens and lines of credit Current period gross charge-offs — — — — — — — — — Consumer and other Performing 1,516 2,978 98 93 29 35 5,666 — 10,415 Nonperforming — 2 — — 49 6 — — 57 Total Consumer and other 1,516 2,980 98 93 78 41 5,666 — 10,472 Consumer and other Current period gross charge-offs — — — — — — — — — Total Performing $ 6,184 $ 49,319 $ 50,250 $ 21,956 $ 12,684 $ 34,431 $ 31,202 $ — $ 206,026 Nonperforming — 2 — — 281 1,248 105 8 1,644 Total $ 6,184 $ 49,321 $ 50,250 $ 21,956 $ 12,965 $ 35,679 $ 31,307 $ 8 $ 207,670 Allowance for loan losses Prior to the adoption of ASC 326 on January 1, 2023, the Company calculated the allowance for loan losses using the incurred losses methodology. The following tables are disclosures related to the allowance for loan losses in prior periods. The following table summarizes the activity in the allowance for loan losses by loan class for the three month period ended March 31, 2022. Agriculture Commercial and PPP Commercial Residential Consumer Municipal Unallocated Total (In Thousands) For the Three Months Ended March 31, 2022 Allowance for loan losses: Beginning balance $ 23 $ 582 $ 799 $ 1,634 $ 22 $ 15 $ 77 $ 3,152 Charge-offs — — — — — — — — Recoveries — 2 — 7 2 — — 11 Provision ( 3 ) 1 271 87 ( 11 ) — ( 65 ) 280 Ending balance $ 20 $ 585 $ 1,070 $ 1,728 $ 13 $ 15 $ 12 $ 3,443 The following table illustrates the balance of loans individually evaluated vs. collectively evaluated for impairment at December 31, 2022. Agriculture Commercial and PPP Commercial Residential Consumer Municipal Unallocated Total (In Thousands) As of December 31, 2022 Allowance for loan losses: Ending balance $ 33 $ 583 $ 2,462 $ 1,536 $ 40 $ 12 $ — $ 4,666 Ending balance: individually $ — $ 20 $ — $ — $ — $ — $ — $ 20 Ending balance: collectively evaluated $ 33 $ 563 $ 2,462 $ 1,536 $ 40 $ 12 $ — $ 4,646 Loans: Ending balance $ 15,591 $ 104,755 $ 540,914 $ 250,832 $ 10,057 $ 5,466 $ 927,615 Ending balance: individually $ 300 $ 55 $ 2,306 $ 4,652 $ — $ — $ 7,313 Ending balance: loans acquired with deteriorated credit $ — $ — $ 2,227 $ 182 $ — $ — $ 2,409 Ending balance: collectively evaluated $ 15,291 $ 104,700 $ 536,381 $ 245,998 $ 10,057 $ 5,466 $ 917,893 Credit Quality Information The following tables represent credit exposures by internally assigned grades as of December 31, 2022. The grading analysis estimates the capability of the borrower to repay the contractual obligations of the loan agreements as scheduled or at all. The Company’s internally assigned grades are as follows: Pass – loans that are protected by the current net worth and paying capacity of the obligor or by the value of the underlying collateral. There are four sub-grades within the Pass category to further distinguish the loan. Special Mention – loans where a potential weakness or risk exists, which could cause a more serious problem if not corrected. Substandard – loans that have a well-defined weakness based on objective evidence and are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. Doubtful – loans classified as Doubtful have all the weaknesses inherent in a Substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances. Loss – loans classified as a Loss are considered uncollectible and are immediately charged against allowances. The following table presents the classes of the loan portfolio summarized by the internal risk rating system as of December 31, 2022: (In Thousands) Special As of December 31, 2022 Pass Mention Substandard Doubtful Total Agriculture loans $ 15,291 $ — $ 300 $ — $ 15,591 Commercial and PPP 101,980 2,721 54 — 104,755 Commercial real estate loans 533,864 2,516 4,534 — 540,914 Residential real estate loans 246,028 207 4,597 — 250,832 Consumer loans 10,057 — — — 10,057 Municipal loans 5,466 — — — 5,466 Total $ 912,686 $ 5,444 $ 9,485 $ — $ 927,615 The following table presents an aging analysis of the recorded investment of past due loans at December 31, 2022. December 31, 2022 (In Thousands) 30-59 60-89 90 Days Total Current Purchased Credit Impaired Loans Total Total > 90 Agriculture loans $ 193 $ 48 $ 149 $ 390 $ 15,201 $ — $ 15,591 $ 149 Commercial and PPP loans 111 21 54 186 104,569 — 104,755 54 Commercial real estate loans 863 88 190 1,141 537,546 2,227 540,914 — Residential real estate loans 2,474 137 1,176 3,787 246,863 182 250,832 540 Consumer loans 254 58 — 312 9,745 — 10,057 — Municipal loans — — — — 5,466 — 5,466 — Total $ 3,895 $ 352 $ 1,569 $ 5,816 $ 919,390 $ 2,409 $ 927,615 $ 743 Impaired Loans The following tables present the recorded investment and unpaid principal balances for impaired loans and related allowance, if applicable. Also presented are the average recorded investments and the related amount of interest recognized during the time within the period that the impaired loans were impaired. As of December 31, 2022 (In Thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Agriculture loans $ 300 $ 300 $ — Commercial loans 35 55 — Commercial real estate loans 2,306 2,312 — Residential real estate loans 4,652 4,683 — Consumer loans — — — Municipal loans — — — With an allowance recorded: Agriculture loans $ — $ — $ — Commercial loans 20 20 20 Commercial real estate loans — — — Residential real estate loans — — — Consumer loans — — — Municipal loans — — — — — — Total Agriculture loans $ 300 $ 300 $ — Commercial loans 55 75 20 Commercial real estate loans 2,306 2,312 — Residential real estate loans 4,652 4,683 — Consumer loans — — — Municipal loans — — — $ 7,313 $ 7,370 $ 20 For the Three Months Ended March 31, 2022 (In Thousands) Average Interest Income Recognized With no related allowance recorded: Agriculture loans $ 249 $ 3 Commercial loans 37 — Commercial real estate loans 181 3 Residential real estate loans 1,902 17 Consumer loans — — Municipal loans — — 2,369 23 With an allowance recorded: Agriculture loans $ — $ — Commercial loans — — Commercial real estate loans — — Residential real estate loans 4 — Consumer loans — — Municipal loans — — 4 - Total $ 2,373 $ 23 The following table presents nonaccrual loans by classes of the loan portfolio: (In Thousands) December 31, Commercial and PPP loans $ 35 Commercial real estate loans 231 Residential real estate loans 1,652 Consumer loans — Total $ 1,918 The above nonaccrual loans as of December 31, 2022 excludes PCI loans with a total balance of $ 2,409 . Management does not consider these loans to be non-performing as they are accounted for under the accretable yield method and are performing in line with expectations as of December 31, 2022. At December 31, 2022 , the carrying amount of borrowings secured by loans pledged to the FHLB under its blanket lien was $ 0 . Loan Modifications and Troubled Debt Restructurings (TDRs) A loan is considered to be a TDR loan when the Company grants a concession to the borrower because of the borrower’s financial condition that it would not otherwise consider. Such concessions include the reduction of interest rates, forgiveness of principal or interest, or other modifications of interest rates that are less than the current market rate for new obligations with similar risk. The Bank may grant a concession or modification for economic or legal reasons related to a borrower’s financial condition that it would not otherwise consider resulting in a modified loan which is then identified as a troubled debt restructuring (TDR). The Bank may modify loans through rate reductions, extensions of maturity, interest only payments, or payment modifications to better match the timing of cash flows due under the modified terms with the cash flows from the borrowers’ operations. Loan modifications are intended to minimize the economic loss and to avoid foreclosure or repossession of the collateral. TDRs are considered impaired loans for purposes of calculating the Bank’s allowance for loan losses. The Bank identifies loans for potential restructure primarily through direct communication with the borrower and evaluation of the borrower’s financial statements, revenue projections, tax returns, and credit reports. Even if the borrower is not presently in default, management will consider the likelihood that cash flow shortages, adverse economic conditions, and negative trends may result in a payment default in the near future. As of December 31, 2022 , the Company had no loans identified as TDRs. There were also no new loan modifications during the three months ended March 31, 2022 that were considered TDRs.

Deposits

Deposits	3 Months Ended
	Mar. 31, 2023
Deposits [Abstract]
Deposits	5. DEPOSITS Deposit accounts are summarized as follows: March 31, December 31, (In Thousands) Amount % Amount % Demand, noninterest-bearing $ 204,495 20.77 % $ 192,773 20.36 % Demand, interest-bearing 250,944 25.49 254,478 26.88 Money market and savings 241,858 24.57 228,048 24.09 Time deposits, $250 and over 51,855 5.27 45,616 4.82 Time deposits, other 235,346 23.91 225,857 23.86 $ 984,498 100.0 % $ 946,772 100.0 % Within time deposits, other, there were $ 70,000 in brokered deposits outstanding at both March 31, 2023 and December 31, 2022 . Of the $ 70,000 in brokered deposits outstanding at March 31, 2023 , $ 10,000 matures in May 2023 and $ 60,000 matures in July 2023.

Borrowings and Subordinated Deb

Borrowings and Subordinated Debentures	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Borrowings and Subordinated Debentures	6. BORROWINGS AND SUBORDINATED DEBENTURES Borrowings and subordinated debt was as follows: (in Thousands) March 31, December 31, Subordinated Debt $ 40,441 $ 40,484 Short-term borrowings 31,250 20,938 Total $ 71,691 $ 61,422 Subordinated Notes Sale - 2022 On April 8, 2022, LINKBANCORP entered into Subordinated Note Purchase Agreements (the “Agreements”) with certain institutional accredited investors (the “Purchasers”) and, pursuant to the Agreements, issued to the Purchasers $ 20,000 in aggregate principal amount of its 4.50 % Fixed-to-Floating Rate Subordinated Notes due 2032 (the “Notes”). The investors included a related party entity that is controlled by a member of the Board of Directors of the Company, which purchased $ 7,000 in principal amount of the note. During the year ended December 31, 2022, the Company contributed $ 15,000 of the subordinated note proceeds to the Bank as equity capital, the impact of which can be seen within Note 9 Regulatory Capital Requirements later in this document. The Notes are intended to qualify at the holding company level as Tier 2 capital under the capital guidelines of the Federal Reserve Board. The Notes, which mature on April 15, 2032 , bear interest at a fixed annual rate of 4.50 % for the period up to but excluding April 15, 2027 (the “Fixed Interest Rate Period”). From April 15, 2027 until maturity or redemption (the “Floating Interest Rate Period”), the interest rate will adjust to a floating rate equal to a benchmark rate, which is expected to be the then-current three-month Secured Overnight Financing Rate (SOFR), plus 203 basis points. The Company will pay interest in arrears semi-annually during the Fixed Interest Rate Period and quarterly during the Floating Interest Rate Period. The Notes constitute unsecured and subordinated obligations of the Company and rank junior in right of payment to any senior indebtedness and obligations to general and secured creditors. Subject to limited exceptions, the Company cannot redeem the Notes before the fifth anniversary of the issuance date. The Agreements and Notes contain customary subordination provisions, representations and warranties, covenants, and events of default. Short-term Borrowings - FHLB Advances The Company had $ 31.3 million and $ 20.9 million in short-term FHLB Advances outstanding at March 31, 2023 and December 31, 2022, respectively. These advances are scheduled to mature in 2023. Available Lines of Credit The Bank has available unsecured lines of credit, with interest based on the daily Federal Funds rate, with four correspondent banks totaling $ 51,000 at March 31, 2023. There we re no borrowings u nder these lines of credit at March 31, 2023 and December 31, 2022 .

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	7. FAIR VALUE MEASUREMENTS Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent weaknesses in an estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts The Company could have realized in a sales transaction on the dates indicated. The estimated fair value amounts have been measured as of their respective year-ends and have not been re-evaluated or updated for purposes of these financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each year-end. The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. In accordance with the fair value measurements accounting guidance (FASB ASC 820, Fair Value Measurements ), the fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. However, in many instances, there are no quoted market prices for the Company’s various financial instruments. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument. The Company uses a consistent definition of fair value, which focuses on exit price in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The fair value guidance establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: The following disclosures show the hierarchal disclosure framework associated with the level of pricing observations utilized in measuring assets and liabilities at fair value. The three broad levels of pricing are as follows: Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than the quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities includes items for which quoted prices are available but traded less frequently and items that are fair-valued using other financial instruments, the parameters of which can be directly observed. Level III: Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. This hierarchy requires the use of observable market data when available. The estimated fair values of the Company’s financial instruments that are not required to be measured or reported at fair value are as follows: At March 31, 2023 At December 31, 2022 (In Thousands) Carrying Fair Carrying Fair Financial assets: Cash and cash equivalents (Level 1) $ 51,735 $ 51,735 $ 30,011 $ 30,011 Certificates of deposit with other banks (Level 3) 745 740 5,623 5,590 Securities held to maturity (Level 2) 39,519 37,851 31,822 30,080 Loans (Level 3) 945,371 905,832 927,871 886,944 Accrued interest receivable (Level 1) 4,618 4,618 4,661 4,661 Restricted investments in bank stock (Level 1) 4,134 4,134 3,377 3,377 Cash surrender value of life insurance (Level 1) 24,384 24,384 19,244 19,244 Financial liabilities: Non-maturity deposits (Level 1) 697,297 697,297 675,299 675,299 Time Deposits (Level 3) 287,201 283,762 271,473 266,775 Other borrowings (Level 3) 31,250 31,250 20,938 20,938 Subordinated Notes (Level 3) 40,441 35,949 40,484 35,966 Accrued interest payable (Level 1) 1,060 1,060 797 797 The following tables present the assets reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of March 31, 2023 and December 31, 2022, by level within the fair value hierarchy. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s available-for-sale investment securities are reported at fair value. These securities are valued by an independent third party. The valuations are based on market data. The valuations utilize evaluated pricing models that vary by asset and incorporate available trade, bid and other market information. For securities that do not trade on a daily basis, their evaluated pricing applications apply available information such as benchmarking and matrix pricing. The market inputs normally sought in the evaluation of securities include benchmark yields, reported trades, broker/dealer quotes (only obtained from market makers or broker/dealers recognized as market participants), issuer spreads, two-sided markets, benchmark securities, bid, offers and reference data. For certain securities additional inputs may be used or some market inputs may not be applicable. Inputs are prioritized differently on any given day based on market conditions. March 31, 2023 (In Thousands) Level I Level II Level III Total Assets: US government agency securities $ — $ 2,004 $ — $ 2,004 Small Business Administration loan pools — 768 — 768 Obligations of state and political subdivisions — 42,455 — 42,455 Mortgage backed securities in government-sponsored entities — 41,577 — 41,577 Total $ — $ 86,804 $ — $ 86,804 December 31, 2022 (In Thousands) Level I Level II Level III Total Assets: Small Business Administration loan pools $ — $ 843 $ — $ 843 Obligations of state and political subdivisions — 40,169 — 40,169 Mortgage backed securities in government-sponsored entities — 37,801 — 37,801 Total $ — $ 78,813 $ — $ 78,813 For financial assets measured at fair value on a nonrecurring basis, the fair value measurements by level within the fair value hierarchy used as of March 31, 2023 and December 31, 2022 are presented in the table below. March 31, 2023 (In Thousands) Level I Level II Level III Total Loans individually evaluated $ — $ — $ 11,818 $ 11,818 December 31, 2022 (In Thousands) Level I Level II Level III Total Loans individually evaluated $ — $ — $ 7,313 $ 7,313 The following tables provide information describing the valuation processes used to determine nonrecurring fair value measurements categorized within Level III of the fair value hierarchy: March 31, 2023 Quantitative Information About Level III Fair Value Measurements (In Thousands) Fair Value Valuation Unobservable Range (Weighted Loans individually evaluated $ 11,818 Appraisal of (1 ) Liquidation 10 % December 31, 2022 Quantitative Information About Level III Fair Value Measurements (In Thousands) Fair Value Valuation Unobservable Range (Weighted Loans individually evaluated $ 7,313 Appraisal of (1 ) Liquidation 10 % (1) Fair value is generally determined through independent appraisals of the underlying collateral, which include various Level III inputs that are not identifiable. Appraisals may be adjusted by management for qualitative factors, such as economic conditions, aging, and/or estimated liquidation expenses incurred when selling the collateral. The range and weighted average of appraisal adjustments and liquidation expenses are presented as a percentage of the appraisal.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	8. STOCK-BASED COMPENSATION The LINKBANCORP, Inc. 2019 Equity Incentive Plan (the "2019 Plan") authorizes the issuance or delivery to participants of up to 450,000 shares of LINKBANCORP common stock pursuant to grants of incentive and non-statutory stock options. The Plan is administered by the members of LINKBANCORP’s Compensation Committee (the "Committee"). Unless the Committee specifies a different vesting schedule, awards under the Plan shall be granted with a vesting rate of 20 percent per year. Vesting may be accelerated under certain conditions or at the discretion of the Committee at any time. Employees and directors of LINKBANCORP or its subsidiaries are eligible to receive awards under the plan, except that nonemployees may not be granted incentive stock options. Stock options are either “incentive” stock options or “nonqualified” stock options. Incentive stock options have certain tax advantages and must comply with the requirements of Section 422 of the Internal Revenue Code. The 2019 Plan was frozen such that no new awards would be granted under the 2019 Plan following receipt of shareholder approval of the LINKBANCORP, Inc. 2022 Equity Incentive Plan described within this footnote. On May 26, 2022, the Company's shareholders approved the LINKBANCORP, Inc. 2022 Equity Incentive Plan (the "2022 Plan"). The 2022 Plan authorizes the issuance or delivery to participants of up to 475,000 shares of the Company's common stock pursuant to grants of restricted stock, restricted stock units, stock options, and non-qualified stock options. The 2022 Plan is administered by the members of LINKBANCORP’s Compensation Committee (the "Committee"). At least 95 % of the awards under the 2022 Plan will vest no earlier than one year after the grant date. The table below provides details of the Company's stock options at March 31, 2023. Number Weighted- Weighted- Aggregate Outstanding, December 31, 2022 490,000 $ 10.11 7.1 $ 33 Granted — Expired/terminated ( 17,800 ) 11.15 — Exercised — Outstanding, March 31, 2023 472,200 $ 10.07 7.1 $ — Exercisable at period end 214,700 $ 10.19 6.3 $ — The exercise prices for options outstanding as of March 31, 2023 ranged from $ 9.00 to $ 14.50 . The Company recognized compensation expense of $ 29 and $ 20 during the three months ended March 31, 2023 and 2022, respectively. At March 31, 2023, the total unrec ognized stock-based compensation costs totaled $ 267 and will be recognized ratably as expense through December 31, 2027.

Regulatory Capital Requirements

Regulatory Capital Requirements	3 Months Ended
	Mar. 31, 2023
Regulatory Capital Requirements Under Banking Regulations [Abstract]
Regulatory Capital Requirements	9. REGULATORY CAPITAL REQUIREMENTS The Bank is subject to various regulatory capital requirements administered by the Federal Deposit Insurance Corporation and the Pennsylvania Department of Banking and Securities. Failure to meet minimum capital requirements can initiate certain mandatory, and possible additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company’s consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk-weightings, and other factors. The Bank is subject to regulatory capital requirements administered by banking agencies. Capital adequacy guidelines and prompt corrective action regulations involve quantitative measures of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators about components, risk weightings, and other factors and the regulators can lower classifications in certain cases. Failure to meet various capital requirements can initiate regulatory action that could have a direct material effect on the financial statements. As of March 31, 2023, the Bank has met all capital adequacy requirements to which it is subject. The prompt corrective action regulations provide five classifications, including well capitalized, adequately capitalized, under-capitalized, significantly undercapitalized, and critically undercapitalized, although these terms are not used to represent overall financial condition. If an institution is adequately capitalized, regulatory approval is required before the institution may accept brokered deposits. If an institution is undercapitalized, capital distributions are limited, as is asset growth and expansion, and plans for capital restoration are required. The capital conservation buffer is designed to absorb losses during periods of economic stress. Banking institutions with a ratio of Common Equity Tier 1 capital to risk-weighted assets above the minimum but below the conservation buffer will face limitations on dividends, stock repurchases and certain discretionary bonus payments to management based on the amount of the shortfall. Under Basel III rules, banks must hold a capital conservation buffer above the adequately capitalized risk-based capital ratios. The required capital conservation buffer is 2.50 %. The following table presents actual and required capital ratios as of March 31, 2023 and December 31, 2022 under the Basel III Capital Rules. Bank capital levels required to be considered well capitalized are based upon prompt corrective action regulations. March 31, 2023 December 31, 2022 (In Thousands) Amount Ratio Amount Ratio Total capital (to risk-weighted assets) Actual $ 135,442 13.53 % $ 125,632 12.89 % For capital adequacy purposes 80,052 8.00 77,953 8.00 To be well capitalized 100,065 10.00 97,441 10.00 Tier 1 capital (to risk-weighted assets) Actual $ 123,328 12.32 % $ 120,912 12.41 % For capital adequacy purposes 60,039 6.00 58,465 6.00 To be well capitalized 80,052 8.00 77,953 8.00 Common equity (to risk-weighted assets) Actual $ 123,328 12.32 % $ 120,912 12.41 % For capital adequacy purposes 45,029 4.50 43,848 4.50 To be well capitalized 65,042 6.50 63,337 6.50 Tier 1 capital (to average assets) Actual $ 123,328 10.78 % $ 120,912 10.93 % For capital adequacy purposes 45,759 4.00 44,248 4.00 To be well capitalized 57,199 5.00 55,311 5.00 The federal banking agencies, including the FDIC, issued a rule pursuant to The Economic Growth, Regulatory Relief and Consumer Protection Act of 2018 to establish for institutions with assets of less than $ 10 billion a “community bank leverage ratio” (the ratio of a bank’s tier 1 capital to average total consolidated assets) of 9 % that qualifying institutions may elect to use in lieu of the generally applicable leverage and risk-based capital requirements under Basel III. If an election to use the community bank leverage ratio capital framework is made, a qualifying bank with less than $ 10 billion in assets with capital exceeding the specified community bank leverage ratio is considered compliant with all applicable regulatory capital and leverage requirements, including the requirement to be “well capitalized.” As of March 31, 2023 and December 31, 2022, the Bank had not elected to be subject to the alternative framework. Federal and state banking regulations place certain restrictions on dividends paid by the Bank. The Pennsylvania Banking Code provides that cash dividends may be declared and paid out of accumulated net earnings. In addition, dividends paid by the Bank would be prohibited if the effect thereof would cause the Bank’s capital to be reduced below applicable minimum capital requirements. Loans or advances by the Bank to the Company are limited to 10 percent of the Bank’s capital stock and surplus and must have collateral securing the loans or advances. The Federal Reserve and the FDIC have adopted a rule that provides a banking organization the option to phase-in over a three-year period the effects of CECL on its regulatory capital upon the adoption of the CECL standard. The Company opted to exercise this phase-in option.

Financial Instruments With Off-

Financial Instruments With Off-Balance Sheet Risk	3 Months Ended
	Mar. 31, 2023
Financial Instruments With Off Balance Sheet Risk [Abstract]
Financial Instruments With Off-Balance Sheet Risk	10. FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK The Company 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. These financial instruments include commitments to extend credit. Such commitments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the consolidated balance sheets. The Company’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making and monitoring commitments and conditional obligations as it does for on-balance sheet instruments. As of March 31, 2023 and December 31, 2022 , the Company has an allowance for credit losses for off-balance sheet instruments of $ 1,055 and $ 54 , respectively, included within the liabilities section of the balance sheet. The corresponding provision for credit losses for the three months ended March 31, 2023 and 2022 was $ 90 and zero , respectively. At March 31, 2023 and December 31, 2022, the following financial instruments were outstanding whose contract amounts represent credit risk: (In Thousands) March 31, December 31, Unfunded commitments under lines of credit: Home equity loans $ 40,104 $ 43,798 Commercial real estate, construction, and land development 65,323 62,146 Commercial and industrial 144,950 125,205 Other — — Total $ 250,377 $ 231,149 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. The Company evaluates each customer’s credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation. Collateral held varies but may include personal or commercial real estate, accounts receivable, inventory, and equipment.

Earning Per Share

Earning Per Share	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Earning per share	11. EARNINGS PER SHARE The following table sets forth the composition of earnings per share: (In Thousands, except share and per share data) Three Months Ended March 31, 2023 2022 Net income (loss) $ ( 1,553 ) $ 1,524 Basic weighted average common shares outstanding 15,480,951 9,826,435 Net effect of dilutive stock options and warrants — 227,249 Diluted weighted average common shares outstanding 15,480,951 10,053,684 Net income (loss) per common share: Basic $ ( 0.10 ) $ 0.16 Diluted $ ( 0.10 ) $ 0.15 The following is a summary of securities that could potentially dilute basic earnings per common share in future periods that were included in the computation of diluted earnings per common share in the periods presented. Three Months Ended March 31, 2023 2022 Share-based compensation awards — 151,200 Warrants — 1,537,484 Total dilutive securities — 1,688,684 The following is a summary of securities that could potentially dilute basic earnings per share in future periods that were not included in the computation of diluted earnings per share because to do so would have been anti-dilutive for the periods presented. Three Months Ended March 31, 2023 2022 Share-based compensation awards 214,700 — Warrants 1,537,484 — Total anti-dilutive securities 1,752,184 —

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated in consolidation. The accounting and reporting practices of the Company conform to accounting principles generally accepted in the United States of America (GAAP) and to general practices within the banking industry. In the opinion of management, all adjustments (all of which are of a normal recurring nature) that are necessary for a fair statement are reflected in the unaudited condensed consolidated financial statements. The Company has evaluated events and transactions occurring subsequent to the consolidated balance sheet date of March 31, 2023 for items that should potentially be recognized or disclosed in these unaudited condensed consolidated financial statements. The evaluation was conducted through the date these unaudited condensed consolidated financial statements were issued.
Estimates	Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the allowance for credit losses, and the valuation of deferred tax assets.
Interim Financial Information	Interim Financial Information The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with GAAP for interim financial information. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto, included in the Company's Annual Report on Form 10-K for the year ended December 31, 2022 .
Reclassification of Prior Period Financial Statements	Reclassification of Prior Period Financial Statements Certain previously reported items have been reclassified to conform to the current year's classifications. Reclassifications had no effect on prior year net income or shareholders' equity.
Pending Merger with Partners Bancorp	Pending Merger with Partners Bancorp On February 22, 2023 , the Company entered into an Agreement and Plan of Merger (the "Partners Merger Agreement") with Partners Bancorp ("Partners"), a Maryland corporation, and the holding company for The Bank of Delmarva and Virginia Partners Bank, based in Seaford, Delaware and Fredericksburg, Virginia, respectively. At December 31, 2022, Partners had total assets of $ 1.57 billion, total loans of $ 1.23 billion, total deposits of $ 1.34 billion, and 17,973,724 shares outstanding. The Partners Merger Agreement provides that, subject to the terms and conditions thereof, Partners will merge with and into the Company, with the Company as the surviving corporation, and that The Bank of Delmarva and Virginia Partners Bank will merge with and into LINKBANK, with LINKBANK as the surviving bank. The Partners Merger is expected to close in the third quarter of 2023, subject to the satisfaction of closing conditions, including receipt of regulatory approvals and approval by the shareholders of each company. The acquisition will introduce the Company's operations into northern Virginia, eastern Maryland, Delaware, and southern New Jersey.
Unregistered Sale of Equity Securities	Unregistered Sale of Equity Securities On February 21, 2023, the Company entered into Investment Agreements with certain directors of the Company as well as other accredited investors under which it issued and sold 1,282,052 shares of its common stock, par value $ 0.01 , at a price of $ 7.80 per share. The shares were issued on February 21, 2023, in a private placement exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended, and Regulation D of the rules and regulations promulgated thereunder. The offering resulted in gross proceeds of $ 10.0 million. There were no underwriting discounts or commissions.
Loans Receivable	Loans Receivable Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of an allowance for credit losses and any deferred fees or costs. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the yield (interest income) of the related loans. The Bank is generally amortizing these amounts over the contractual life of the loan. Premiums and discounts on purchased loans are amortized as adjustments to interest income using the effective yield method. The loans receivable portfolio is segmented into commercial and consumer loans. Commercial loans consist of the following classes: agriculture, commercial and industrial, commercial real estate, and municipal. Consumer loans consist of the following classes: residential real estate, and other consumer. The loan segments are based on collateral type. The accrual of interest on all portfolio classes is discontinued at the time the loan is more than ninety days delinquent unless the loan is well collateralized and in process of collection. Nonaccrual loans are reviewed for charge-off if more than ninety-days past due, except for residential loans and consumer loans. Residential loans are reviewed at 180 days and consumer loans are reviewed at 120 days past due. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered unlikely. All interest accrued but not collected for loans placed on nonaccrual or charged-off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. In addition, a loan should be in accordance with the contractual terms for a reasonable period, usually requiring a payment history of six months.
Goodwill Impairment	Goodwill Impairment Goodwill is not amortized but is reviewed for potential impairment on at least an annual basis, with testing between annual tests if an event occurs or circumstances change that could potentially reduce the fair value of a reporting unit. In conjunction with the IPO, the Company issued 5,101,205 shares of common stock and the Company's stock price subsequently decreased from an average closing price of $ 9.32 per share for the month of August 2022, to $ 7.50 per share upon completion of the IPO. In the first quarter of 2023, the Company's stock price has further decreased, causing management to perform a goodwill impairment test at March 31, 2023. In testing goodwill for impairment as of March 31, 2023, the Company determined that the fair value of its reporting unit exceeded its carrying value. Accordingly, there was no goodwill impairment at March 31, 2023.
New Accounting Standards That Have Not Yet Been Adopted	New Accounting Standards That Have Not Yet Been Adopted In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which added to ASU 2020-04 optional expedients and exceptions to the U.S. GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates, such as the Secured Overnight Financing Rate. Entities can elect not to apply certain modification accounting requirements to contracts affected by what the guidance calls “reference rate reform” if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. Also, entities can elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform if certain criteria are met, and can make a onetime election to sell and/or reclassify held-to-maturity debt securities that reference an interest rate affected by reference rate reform. ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 deferred the sunset date of Topic 848 from December 31, 2022 to December 31, 2024. The amendments in this ASU are effective for all entities upon issuance through December 31, 2024. The Company has identified our loan receivables that have an interest rate indexed to LIBOR and is currently assessing the appropriate transition path. As such, the Company does not have an estimate of the financial impact of this update but does not expect the impact to be material to the financial statements of the Company.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards Goodwill Impairment In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. This standard simplifies the test for goodwill impairment by eliminating the requirement to calculate the implied fair value of goodwill, which had been Step 2 of the goodwill impairment test. Instead the goodwill impairment test consists of a single quantitative step comparing the fair value of the reporting unit with its carrying amount. An entity should recognize a goodwill impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. The new standard was effective for annual and any interim goodwill impairment tests in reporting periods beginning after December 15, 2022. The Company adopted ASU 2017-04 on January 1, 2023 . The adoption of this standard did no t have a material effect on the Company's operating results or financial condition. Current Expected Credit Losses On January 1, 2023 , the Company adopted ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended, which replaces the impairment model for most financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. This model is also applicable to off-balance sheet credit exposures not accounted for as insurance, such as loan commitments, standby letters of credit, financial guarantees, and other similar instruments. In addition, the amendments in ASU 2016-03 require credit losses on available-for-sale debt securities to be presented as a valuation allowance rather than as a direct write down. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost, and off-balance-sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. At January 1, 2023, the Company increased the allowance for credit losses for loans by $ 5.7 million, the allowance for credit losses for unfunded loan commitments by $ 910 thousand, and the allowance on held-to-maturity securities by $ 602 thousand. At January 1, 2023, the Company reported a cumulative-effect adjustment of $ 5.4 million to decrease retained earnings. The Company did not record a an allowance for credit losses on its available-for-sale debt securities under the newly codified available-for-sale debt security impairment model, as the majority of these securities are government agency-backed securities for which the risk of loss is minimal. The Company adopted ASC 326 using the prospective transition approach for financial assets purchased with credit deterioration (PCD) that were previously classified as purchased credit impaired and accounted for under ASC 310-30. In accordance with the standard, management did not reassess whether PCI assets met the criteria of PCD assets as of the date of the adoption. On January 1, 2023, the amortized cost basis of the PCD assets were adjusted to reflect the addition of $ 308 thousand to the allowance for credit losses. The remaining noncredit discount (based on the adjusted amortized cost basis) will be accreted into interest income at the effective interest rate as of January 1, 2023. The below table shows the changes made to loan segments and the allowance for credit losses upon the adoption of ASC 326 as of January 1, 2023. (In Thousands) December 31, 2022 Statement Segment portfolio reclassifications December 31, 2022 after reclassifications Loans: Agriculture and farmland $ 15,591 $ 40,155 $ 55,746 Construction - 57,713 57,713 Commercial & industrial 103,874 881 104,755 Paycheck Protection Program 881 ( 881 ) - Commercial real estate 540,914 ( 540,914 ) - Multifamily - 105,390 105,390 Owner occupied - 139,554 139,554 Non-owner occupied - 245,274 245,274 Residential real estate 250,832 ( 250,832 ) - First liens - 168,084 168,084 Second liens and lines of credit - 35,576 35,576 Municipal 5,466 - 5,466 Consumer and other 10,057 - 10,057 Total 927,615 - 927,615 Deferred Costs 256 - 256 Total $ 927,871 $ - $ 927,871 Allowance: Agriculture and farmland $ 33 $ 246 $ 279 Construction - 274 274 Commercial & industrial 583 - 583 Paycheck Protection Program - - - Commercial real estate 2,462 ( 2,462 ) - Multifamily - 480 480 Owner occupied - 635 635 Non-owner occupied - 1,116 1,116 Residential real estate 1,536 ( 1,536 ) - First liens - 1,029 1,029 Second liens and lines of credit - 218 218 Municipal 12 - 12 Consumer and other 40 - 40 Total $ 4,666 $ - $ 4,666 The Federal Reserve and the FDIC have adopted a rule that provides a banking organization the option to phase-in, over a three year period, the effects of CECL on its regulatory capital upon the adoption of the CECL standard. The Company has elected to exercise this phase-in option. In March 2022, the FASB issued ASU 2022-02, Financial Instruments - Credit Losses: Troubled Debt Restructurings and Vintage Disclosures, which eliminates accounting guidance for troubled debt restructurings ("TDRs") by creditors that have adopted ASU 2016-13 and its related amendments. The amendments require that an entity evaluate whether the loan modification represents a new loan or a continuation of an existing loan, and introduce new requirements related to modifications made to borrowers experiencing financial difficulty. The amendments also require public business entities to disclose current-period gross write-offs for financing receivables by year of origination in the vintage disclosures. For entities that have adopted ASU 2016-13, the amendments in this ASU are effective for fiscal years beginning after December 15, 2022. For entities that have not adopted ASU 2016-13, the amendments in this update are effective at the time the entity adopts ASU 2016-13. The Company adopted this standard effective January 1, 2023 in conjunction with ASC 326. The adoption of this standard did no t have a material effect on the Company's operating results or financial condition. As a result of the adoption of ASU 2016-13, the Company revised some of its existing accounting policies as noted below: Allowance for Credit Losses - Loans The allowance for credit losses is a valuation account that is deducted from the loans' amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes the uncollectibility of a loan balance is confirmed. Management estimates the allowance balance using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current loan-specific risk characteristics, such as differences in underwriting standards, portfolio mix, delinquency level, or term as well as for changes in environmental conditions, such as changes in unemployment rates, property values, or other relevant factors. The allowance for credit losses is measured on a collective (pool) basis when similar risk characteristics exist. The Company has identified the following portfolio segments and measures the allowance for credit losses using the following methods: Portfolio Segment Measurement Method Agriculture and farmland Remaining life Construction Discounted cash flow Commercial & industrial Discounted cash flow Commercial real estate Multifamily Discounted cash flow Owner occupied Discounted cash flow Non-owner occupied Discounted cash flow Residential real estate First liens Discounted cash flow Second liens and lines of credit Discounted cash flow Municipal Remaining life Consumer Remaining life Loans that do not share risk similar risk characteristics are evaluated on an individual basis. Loans evaluated individually are not included in the collective evaluation described above. When management determines that foreclosure is probable, expected credit losses are based on the fair value of collateral at the reporting date, adjusted for selling costs as appropriate. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a troubled debt restructuring will be executed with an individual borrower or the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancelable by the Company. Allowance for Credit losses - Held-to-Maturity Securities Management measures expected credit losses on held-to-maturity debt securities on a collective basis by major security type. Accrued interest receivable on held-to-maturity debt securities totaled $ 177 thousand at March 31, 2023 which is excluded from the estimate of credit losses. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Management classifies the held-to-maturity portfolio into the following major security types: Corporate debentures and structured mortgage-backed securities. • The corporate debentures are comprised of investments in subordinated debt issued by U.S. based banks. • All of the structured mortgage-backed securities are issued by U.S. government entities and agencies. These securities are either explicitly or implicitly guaranteed by the U.S government, are highly rated by major rating agencies and have a long history of no credit losses. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancelable by the Company. The allowance for credit losses on off-balance sheet credit exposures is adjusted through credit loss expense. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. The segments of off-balance sheet credit exposures are the same as the segments for the allowance for credit losses on loans. The allowance for credit losses on off balance sheet credit exposures is influenced by forecasted loss rates used in the allowance for credit losses on loans and the level of contractual obligations to extend credit.
Investment Securities	Investment Securities Investment securities are classified as held to maturity and carried at amortized cost when management has the positive intent and ability to hold them to maturity. Investment securities that will be held for indefinite periods of time, including securities that may be sold in response to changes in market interest or prepayment rates, needs for liquidity, and changes in the availability of and in the yield of alternative investments, are classified as available for sale. These investment securities are carried at fair value. Fair values of securities available for sale are determined by using Level 2 fair value measures calculated through the use of matrix pricing. Matrix pricing is a common mathematical technique that does not rely exclusively on quoted market prices for specific securities but rather utilizes the security’s relationship to other benchmark quoted prices in determining fair value. The Company uses independent service providers to calculate our Level 2 fair value measures. Unrealized gains and losses are excluded from operations and are reported net of tax as a separate component of other comprehensive income until realized. Realized gains and losses on the sale of investment securities are reported in the consolidated statements of income and determined using the adjusted cost of the specific security sold on the trade date. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For available-for-sale debt securities that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security is compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive (loss) income. Changes in the allowance for credit losses are recorded as a provision for (or reversal of) credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale debt security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available for sale debt securities totaled $ 944 thousand at March 31, 2023 and is excluded from the estimate of credit losses.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract]
Schedule of Changes Made to Loan Segments and Allowance for Credit Losses Upon Adoption of ASC 326	The below table shows the changes made to loan segments and the allowance for credit losses upon the adoption of ASC 326 as of January 1, 2023. (In Thousands) December 31, 2022 Statement Segment portfolio reclassifications December 31, 2022 after reclassifications Loans: Agriculture and farmland $ 15,591 $ 40,155 $ 55,746 Construction - 57,713 57,713 Commercial & industrial 103,874 881 104,755 Paycheck Protection Program 881 ( 881 ) - Commercial real estate 540,914 ( 540,914 ) - Multifamily - 105,390 105,390 Owner occupied - 139,554 139,554 Non-owner occupied - 245,274 245,274 Residential real estate 250,832 ( 250,832 ) - First liens - 168,084 168,084 Second liens and lines of credit - 35,576 35,576 Municipal 5,466 - 5,466 Consumer and other 10,057 - 10,057 Total 927,615 - 927,615 Deferred Costs 256 - 256 Total $ 927,871 $ - $ 927,871 Allowance: Agriculture and farmland $ 33 $ 246 $ 279 Construction - 274 274 Commercial & industrial 583 - 583 Paycheck Protection Program - - - Commercial real estate 2,462 ( 2,462 ) - Multifamily - 480 480 Owner occupied - 635 635 Non-owner occupied - 1,116 1,116 Residential real estate 1,536 ( 1,536 ) - First liens - 1,029 1,029 Second liens and lines of credit - 218 218 Municipal 12 - 12 Consumer and other 40 - 40 Total $ 4,666 $ - $ 4,666
Summary of Portfolio Segments and Measures Allowance for Credit Losses	The Company has identified the following portfolio segments and measures the allowance for credit losses using the following methods: Portfolio Segment Measurement Method Agriculture and farmland Remaining life Construction Discounted cash flow Commercial & industrial Discounted cash flow Commercial real estate Multifamily Discounted cash flow Owner occupied Discounted cash flow Non-owner occupied Discounted cash flow Residential real estate First liens Discounted cash flow Second liens and lines of credit Discounted cash flow Municipal Remaining life Consumer Remaining life

Investment Securities (Tables)

Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Summary of Amortized Cost, Gross Unrealized Gains and Losses, and Fair Value of Investment Securities Available for Sale	The amortized cost, gross unrealized gains and losses, and fair value of investment securities available for sale are summarized as follows: March 31, 2023 (In Thousands) Amortized Gross Gross Fair Available for Sale: US government agency securities $ 2,000 $ 4 $ — $ 2,004 Small Business Administration loan pools 783 — ( 15 ) 768 Obligations of state and political subdivisions 45,691 39 ( 3,275 ) 42,455 Mortgage-backed securities in government-sponsored entities 44,960 4 ( 3,387 ) 41,577 $ 93,434 $ 47 $ ( 6,677 ) $ 86,804 Amortized Gross Gross Fair Allowance for Held to Maturity: Corporate debentures $ 15,000 $ 17 $ ( 1,048 ) $ 13,969 $ 533 Structured mortgage-backed securities 24,519 1 ( 638 ) 23,882 — $ 39,519 $ 18 $ ( 1,686 ) $ 37,851 $ 533 December 31, 2022 (In Thousands) Amortized Gross Gross Fair Available for Sale: Small Business Administration loan pools $ 858 $ — $ ( 15 ) $ 843 Obligations of state and political subdivisions 44,189 14 ( 4,034 ) 40,169 Mortgage-backed securities in government-sponsored entities 41,873 — ( 4,072 ) 37,801 $ 86,920 $ 14 $ ( 8,121 ) $ 78,813 Held to Maturity: Corporate debentures $ 14,993 $ — $ ( 994 ) $ 13,999 Structured mortgage-backed securities 16,829 — ( 748 ) 16,081 $ 31,822 $ — $ ( 1,742 ) $ 30,080
Summary of Debt Securities in Unrealized Loss position for Which Allowance for Credit Losses Not Recorded	The following tables summarize the Company's debt securities in an unrealized loss position for which an allowance for credit losses has not been recorded, aggregated by security type and length of time in a continuous unrealized loss position. March 31, 2023 Less Than Twelve Months Twelve Months or Greater Total (In Thousands) Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Available for Sale: Small Business Administration loan pools $ - $ - $ 768 $ ( 15 ) $ 768 $ ( 15 ) Obligations of state and political subdivisions 21,742 ( 923 ) 15,228 ( 2,352 ) 36,970 ( 3,275 ) Mortgage-backed securities in government-sponsored entities 3,468 ( 65 ) 35,226 ( 3,322 ) 38,694 ( 3,387 ) $ 25,210 $ ( 988 ) $ 51,222 $ ( 5,689 ) $ 76,432 $ ( 6,677 ) Held to Maturity: Structured mortgage-backed securities 21,349 ( 638 ) — — 21,349 ( 638 ) $ 21,349 $ ( 638 ) $ — $ — $ 21,349 $ ( 638 ) December 31, 2022 Less Than Twelve Months Twelve Months or Greater Total (In Thousands) Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Fair Value Gross Unrealized Loss Available for Sale: Small Business Administration loan pools $ 334 $ ( 1 ) $ 509 $ ( 14 ) $ 843 $ ( 15 ) Obligations of state and political subdivisions 34,836 ( 3,372 ) 2,559 ( 662 ) 37,395 ( 4,034 ) Mortgage-backed securities in government-sponsored entities 18,052 ( 1,538 ) 19,749 ( 2,534 ) 37,801 ( 4,072 ) $ 53,222 $ ( 4,911 ) $ 22,817 $ ( 3,210 ) $ 76,039 $ ( 8,121 ) Held to Maturity Corporate debentures $ 13,999 $ ( 994 ) $ — $ — $ 13,999 $ ( 994 ) Structured mortgage-backed securities 16,081 ( 748 ) - - 16,081 ( 748 ) $ 30,080 $ ( 1,742 ) $ — $ — $ 30,080 $ ( 1,742 ) No allowance for credit losses on available for sale debt securities was needed at March 31, 2023 .
Summary of Amortized Cost and Fair Value by Contractual Maturity	As of March 31, 2023, amortized cost and fair value by contractual maturity, where applicable, are shown below. Actual maturities may differ from contractual maturities because the borrower may have the right to prepay obligations with or without penalty. Available for Sale Securities Held to Maturity Securities (In Thousands) Amortized Fair Amortized Fair Due within one year $ 312 $ 308 $ — $ — Due after one year through five years 7,695 7,605 8,000 7,483 Due after five years through ten years 14,105 13,495 7,000 6,486 Due after ten years 26,362 23,819 — — Mortgage-backed securities and Collateralized mortgage obligations 44,960 41,577 24,519 23,882 $ 93,434 $ 86,804 $ 39,519 $ 37,851
Schedule of Realized Gain (Loss)	The following table summarizes sales of debt securities for the three months ended March 31, 2023 and 2022. (In Thousands) For the Three Months Ended March 31, 2023 2022 Proceeds $ 1,847 $ 513 Gross gains — 13 Gross losses 2,370 — Net gain $ 2,370 $ 13

Loans Receivable (Tables)

Loans Receivable (Tables)	3 Months Ended
	Mar. 31, 2023
Loans and Leases Receivable Disclosure [Abstract]
Summary of Portfolio Segments and Classes of Loans	The portfolio segments and classes of loans are as follows: (In Thousands) March 31, 2023 December 31, 2022 Agriculture and farmland loans $ 53,301 $ 55,746 Construction loans 67,934 57,713 Commercial & industrial loans 99,356 104,755 Commercial real estate loans Multifamily 111,461 105,390 Owner occupied 151,407 139,554 Non-owner occupied 249,638 245,274 Residential real estate loans First liens 166,478 168,084 Second liens and lines of credit 30,720 35,576 Consumer and other loans 10,472 10,057 Municipal loans 4,292 5,466 945,059 927,615 Deferred costs (fees) 312 256 Allowance for credit losses ( 10,526 ) ( 4,666 ) Total $ 934,845 $ 923,205 The balances at December 31, 2022 were reclassified from those previously reported as shown in Note 1.

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2023
Allowance for Credit Loss [Abstract]
Summary of Allowance for Credit Losses by Loan Segment	The following table summarizes the activity in the allowance for credit losses by loan segment for the three months ended March 31, 2023. Beginning balance, prior to adoption of ASC 326 Impact of adopting ASC 326 Charge-offs Recoveries Provision for credit losses Ending balance (In Thousands) For the Three Months Ended March 31, 2023 Allowance for credit losses: Agriculture and farmland $ 279 $ ( 190 ) $ - $ - $ 119 $ 208 Construction 274 513 - - 26 813 Commercial & industrial 583 283 - - 64 930 Commercial real estate - Multifamily 480 340 - - ( 90 ) 730 Owner occupied 635 760 - - 198 1,593 Non-owner occupied 1,116 3,195 - - 4 4,315 Residential real estate - First liens 1,029 635 - 1 ( 157 ) 1,508 Second liens and lines of credit 218 140 - 1 43 402 Municipal 12 ( 2 ) - - ( 3 ) 7 Consumer 40 ( 19 ) - - ( 1 ) 20 Total $ 4,666 $ 5,655 $ - $ 2 $ 203 $ 10,526
Summary of Amortized Cost Basis of Nonaccrual Loans and Loans Past due Over 89 Days Still Accruing	The following table presents the amortized cost basis of nonaccrual loans and loans past due over 89 days still accruing by segments of the loan portfolio: As of March 31, 2023 (In Thousands) Nonaccrual with No Allowance for Credit Loss Nonaccrual with a related Allowance for Credit Loss Loans past due over 89 days still accruing Agriculture and farmland $ — $ 781 $ — Construction — — — Commercial & industrial 16 — 35 Commercial real estate Multifamily — — — Owner occupied — — — Non-owner occupied 50 140 50 Residential real estate First liens 364 811 20 Second liens and lines of credit 39 7 105 Municipal — — — Consumer 54 — 57 Total $ 523 $ 1,739 $ 267
Summary of Aging Analysis of the Recorded Investment of Past-Due Loans	The following table presents an aging analysis of the recorded investment of past due loans at March 31, 2023. March 31, 2023 (In Thousands) 30-59 60-89 90 Days Total Current Total Agriculture and farmland $ 36 $ - $ - $ 36 $ 53,265 $ 53,301 Construction - - - - 67,934 67,934 Commercial & industrial 221 293 35 549 98,807 99,356 Commercial real estate Multifamily 1,013 - - 1,013 110,448 111,461 Owner occupied 413 - - 413 150,994 151,407 Non-owner occupied - 88 190 278 249,360 249,638 Residential real estate First liens 883 490 602 1,975 164,503 166,478 Second liens and lines of credit 103 - 129 232 30,488 30,720 Municipal - - - - 10,472 10,472 Consumer 9 1 57 67 4,225 4,292 Total $ 2,678 $ 872 $ 1,013 $ 4,563 $ 940,496 $ 945,059 The following table presents an aging analysis of the recorded investment of past due loans at December 31, 2022. December 31, 2022 (In Thousands) 30-59 60-89 90 Days Total Current Purchased Credit Impaired Loans Total Total > 90 Agriculture loans $ 193 $ 48 $ 149 $ 390 $ 15,201 $ — $ 15,591 $ 149 Commercial and PPP loans 111 21 54 186 104,569 — 104,755 54 Commercial real estate loans 863 88 190 1,141 537,546 2,227 540,914 — Residential real estate loans 2,474 137 1,176 3,787 246,863 182 250,832 540 Consumer loans 254 58 — 312 9,745 — 10,057 — Municipal loans — — — — 5,466 — 5,466 — Total $ 3,895 $ 352 $ 1,569 $ 5,816 $ 919,390 $ 2,409 $ 927,615 $ 743
Summary of Classes of the Loan Portfolio Summarized by the Internal Risk Rating System	The following table presents the classes of the loan portfolio summarized by the internal risk rating system as of March 31, 2023. March 31, 2023 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Agriculture and farmland Pass $ 659 $ 14,941 $ 5,381 $ 5,614 $ 3,636 $ 15,143 $ 4,706 $ — $ 50,080 Special mention — — — — — — 15 — 15 Substandard or lower — — — 264 65 2,876 1 — 3,206 Total Agriculture and farmland $ 659 $ 14,941 $ 5,381 $ 5,878 $ 3,701 $ 18,019 $ 4,722 $ — $ 53,301 Agriculture and farmland Current period gross charge-offs — — — — — — — — — Construction Pass 1,730 30,869 9,442 931 5,538 1,811 17,613 — 67,934 Special mention — — — — — — — — — Substandard or lower — — — — — — — — — Total Construction 1,730 30,869 9,442 931 5,538 1,811 17,613 — 67,934 Construction Current period gross charge-offs — — — — — — — — — Commercial & industrial Pass 3,788 14,696 8,602 10,903 2,573 770 55,785 570 97,687 Special mention — — 242 — — 505 892 — 1,639 Substandard or lower 15 — — — 14 — 1 — 30 Total Commercial & industrial 3,803 14,696 8,844 10,903 2,587 1,275 56,678 570 99,356 Commercial & industrial Current period gross charge-offs — — — — — — — — — Commercial real estate - Multifamily Pass 2,200 44,429 44,855 11,506 6,047 432 81 — 109,550 Special mention — — — — — — — — — Substandard or lower — — — — — 1,911 — — 1,911 Total Commercial real estate - Multifamily 2,200 44,429 44,855 11,506 6,047 2,343 81 — 111,461 Commercial real estate - Multifamily Current period gross charge-offs — — — — — — — — — March 31, 2023 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Commercial real estate - Owner occupied Pass 12,514 63,935 25,014 15,887 19,784 6,035 2,177 — 145,346 Special mention — — — — 1,359 304 64 — 1,727 Substandard or lower — — 1,527 — 2,189 339 279 — 4,334 Total Commercial real estate - Owner occupied 12,514 63,935 26,541 15,887 23,332 6,678 2,520 — 151,407 Commercial real estate - Owner occupied Current period gross charge-offs — — — — — — — — — Commercial real estate - Non-owner occupied Pass 10,101 97,256 59,740 21,160 32,957 13,571 8,382 — 243,167 Special mention — — — — 6,281 — — — 6,281 Substandard or lower — — 50 — 140 — — — 190 Total Commercial real estate - Non-owner occupied 10,101 97,256 59,790 21,160 39,378 13,571 8,382 — 249,638 Commercial real estate - Non-owner occupied Current period gross charge-offs — — — — — — — — — Municipal Pass — 126 323 1,787 — 1,975 81 — 4,292 Special mention — — — — — — — — — Substandard or lower — — — — — — — — — Total Commercial real estate - Municipal — 126 323 1,787 — 1,975 81 — 4,292 Municipal Current period gross charge-offs — — — — — — — — — Total Pass $ 30,992 $ 266,252 $ 153,357 $ 67,788 $ 70,535 $ 39,737 $ 88,825 $ 570 $ 718,056 Special mention — — 242 — 7,640 809 971 — 9,662 Substandard or lower 15 — 1,577 264 2,408 5,126 281 — 9,671 Total $ 31,007 $ 266,252 $ 155,176 $ 68,052 $ 80,583 $ 45,672 $ 90,077 $ 570 $ 737,389 The following tables present the amortized cost of these loans based on payment activity, by origination year: March 31, 2023 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Residential real estate - First liens Performing $ 4,571 $ 45,639 $ 49,399 $ 20,674 $ 12,214 $ 32,656 $ — $ — $ 165,153 Nonperforming — — — — 232 1,093 — — 1,325 Total Residential real estate - First liens $ 4,571 $ 45,639 $ 49,399 $ 20,674 $ 12,446 $ 33,749 $ — $ — $ 166,478 Residential real estate - First liens Current period gross charge-offs — — — — — — — — — Residential real estate - Second liens and lines of credit Performing 97 702 753 1,189 441 1,740 25,536 — 30,458 Nonperforming — — — — — 149 105 8 262 Total Residential real estate - Second liens and lines of credit 97 702 753 1,189 441 1,889 25,641 8 30,720 Residential real estate - Second liens and lines of credit Current period gross charge-offs — — — — — — — — — Consumer and other Performing 1,516 2,978 98 93 29 35 5,666 — 10,415 Nonperforming — 2 — — 49 6 — — 57 Total Consumer and other 1,516 2,980 98 93 78 41 5,666 — 10,472 Consumer and other Current period gross charge-offs — — — — — — — — — Total Performing $ 6,184 $ 49,319 $ 50,250 $ 21,956 $ 12,684 $ 34,431 $ 31,202 $ — $ 206,026 Nonperforming — 2 — — 281 1,248 105 8 1,644 Total $ 6,184 $ 49,321 $ 50,250 $ 21,956 $ 12,965 $ 35,679 $ 31,307 $ 8 $ 207,670
Summary of Allowances for Loan Losses by Loan Class	The following table summarizes the activity in the allowance for loan losses by loan class for the three month period ended March 31, 2022. Agriculture Commercial and PPP Commercial Residential Consumer Municipal Unallocated Total (In Thousands) For the Three Months Ended March 31, 2022 Allowance for loan losses: Beginning balance $ 23 $ 582 $ 799 $ 1,634 $ 22 $ 15 $ 77 $ 3,152 Charge-offs — — — — — — — — Recoveries — 2 — 7 2 — — 11 Provision ( 3 ) 1 271 87 ( 11 ) — ( 65 ) 280 Ending balance $ 20 $ 585 $ 1,070 $ 1,728 $ 13 $ 15 $ 12 $ 3,443
Summary of Balance of Loans Individually Evaluated vs. Collectively Evaluated for Impairment	The following table illustrates the balance of loans individually evaluated vs. collectively evaluated for impairment at December 31, 2022. Agriculture Commercial and PPP Commercial Residential Consumer Municipal Unallocated Total (In Thousands) As of December 31, 2022 Allowance for loan losses: Ending balance $ 33 $ 583 $ 2,462 $ 1,536 $ 40 $ 12 $ — $ 4,666 Ending balance: individually $ — $ 20 $ — $ — $ — $ — $ — $ 20 Ending balance: collectively evaluated $ 33 $ 563 $ 2,462 $ 1,536 $ 40 $ 12 $ — $ 4,646 Loans: Ending balance $ 15,591 $ 104,755 $ 540,914 $ 250,832 $ 10,057 $ 5,466 $ 927,615 Ending balance: individually $ 300 $ 55 $ 2,306 $ 4,652 $ — $ — $ 7,313 Ending balance: loans acquired with deteriorated credit $ — $ — $ 2,227 $ 182 $ — $ — $ 2,409 Ending balance: collectively evaluated $ 15,291 $ 104,700 $ 536,381 $ 245,998 $ 10,057 $ 5,466 $ 917,893
Summary of Classes of the Loan Portfolio Summarized by the Internal Risk Rating System	The following table presents the classes of the loan portfolio summarized by the internal risk rating system as of December 31, 2022: (In Thousands) Special As of December 31, 2022 Pass Mention Substandard Doubtful Total Agriculture loans $ 15,291 $ — $ 300 $ — $ 15,591 Commercial and PPP 101,980 2,721 54 — 104,755 Commercial real estate loans 533,864 2,516 4,534 — 540,914 Residential real estate loans 246,028 207 4,597 — 250,832 Consumer loans 10,057 — — — 10,057 Municipal loans 5,466 — — — 5,466 Total $ 912,686 $ 5,444 $ 9,485 $ — $ 927,615
Summary of Impaired Loans	The following tables present the recorded investment and unpaid principal balances for impaired loans and related allowance, if applicable. Also presented are the average recorded investments and the related amount of interest recognized during the time within the period that the impaired loans were impaired. As of December 31, 2022 (In Thousands) Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Agriculture loans $ 300 $ 300 $ — Commercial loans 35 55 — Commercial real estate loans 2,306 2,312 — Residential real estate loans 4,652 4,683 — Consumer loans — — — Municipal loans — — — With an allowance recorded: Agriculture loans $ — $ — $ — Commercial loans 20 20 20 Commercial real estate loans — — — Residential real estate loans — — — Consumer loans — — — Municipal loans — — — — — — Total Agriculture loans $ 300 $ 300 $ — Commercial loans 55 75 20 Commercial real estate loans 2,306 2,312 — Residential real estate loans 4,652 4,683 — Consumer loans — — — Municipal loans — — — $ 7,313 $ 7,370 $ 20 For the Three Months Ended March 31, 2022 (In Thousands) Average Interest Income Recognized With no related allowance recorded: Agriculture loans $ 249 $ 3 Commercial loans 37 — Commercial real estate loans 181 3 Residential real estate loans 1,902 17 Consumer loans — — Municipal loans — — 2,369 23 With an allowance recorded: Agriculture loans $ — $ — Commercial loans — — Commercial real estate loans — — Residential real estate loans 4 — Consumer loans — — Municipal loans — — 4 - Total $ 2,373 $ 23
Summary of Portfolio of Nonaccrual Loans	The following table presents nonaccrual loans by classes of the loan portfolio: (In Thousands) December 31, Commercial and PPP loans $ 35 Commercial real estate loans 231 Residential real estate loans 1,652 Consumer loans — Total $ 1,918

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2023
Deposits [Abstract]
Summary of Deposit Accounts	Deposit accounts are summarized as follows: March 31, December 31, (In Thousands) Amount % Amount % Demand, noninterest-bearing $ 204,495 20.77 % $ 192,773 20.36 % Demand, interest-bearing 250,944 25.49 254,478 26.88 Money market and savings 241,858 24.57 228,048 24.09 Time deposits, $250 and over 51,855 5.27 45,616 4.82 Time deposits, other 235,346 23.91 225,857 23.86 $ 984,498 100.0 % $ 946,772 100.0 %

Borrowings and Subordinated D_2

Borrowings and Subordinated Debentures (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Summary of Borrowings and Subordinated Debt	Borrowings and subordinated debt was as follows: (in Thousands) March 31, December 31, Subordinated Debt $ 40,441 $ 40,484 Short-term borrowings 31,250 20,938 Total $ 71,691 $ 61,422

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Summary of Estimated Fair Value of Financial Instruments that are not Required to be Measured or Reported at Fair Value	The estimated fair values of the Company’s financial instruments that are not required to be measured or reported at fair value are as follows: At March 31, 2023 At December 31, 2022 (In Thousands) Carrying Fair Carrying Fair Financial assets: Cash and cash equivalents (Level 1) $ 51,735 $ 51,735 $ 30,011 $ 30,011 Certificates of deposit with other banks (Level 3) 745 740 5,623 5,590 Securities held to maturity (Level 2) 39,519 37,851 31,822 30,080 Loans (Level 3) 945,371 905,832 927,871 886,944 Accrued interest receivable (Level 1) 4,618 4,618 4,661 4,661 Restricted investments in bank stock (Level 1) 4,134 4,134 3,377 3,377 Cash surrender value of life insurance (Level 1) 24,384 24,384 19,244 19,244 Financial liabilities: Non-maturity deposits (Level 1) 697,297 697,297 675,299 675,299 Time Deposits (Level 3) 287,201 283,762 271,473 266,775 Other borrowings (Level 3) 31,250 31,250 20,938 20,938 Subordinated Notes (Level 3) 40,441 35,949 40,484 35,966 Accrued interest payable (Level 1) 1,060 1,060 797 797
Summary of Fair Value of Assets and Liabilities Measured on Recurring Basis	March 31, 2023 (In Thousands) Level I Level II Level III Total Assets: US government agency securities $ — $ 2,004 $ — $ 2,004 Small Business Administration loan pools — 768 — 768 Obligations of state and political subdivisions — 42,455 — 42,455 Mortgage backed securities in government-sponsored entities — 41,577 — 41,577 Total $ — $ 86,804 $ — $ 86,804 December 31, 2022 (In Thousands) Level I Level II Level III Total Assets: Small Business Administration loan pools $ — $ 843 $ — $ 843 Obligations of state and political subdivisions — 40,169 — 40,169 Mortgage backed securities in government-sponsored entities — 37,801 — 37,801 Total $ — $ 78,813 $ — $ 78,813
Summary of Financial Assets Measured at Fair Value on a Nonrecurring Basis	For financial assets measured at fair value on a nonrecurring basis, the fair value measurements by level within the fair value hierarchy used as of March 31, 2023 and December 31, 2022 are presented in the table below. March 31, 2023 (In Thousands) Level I Level II Level III Total Loans individually evaluated $ — $ — $ 11,818 $ 11,818 December 31, 2022 (In Thousands) Level I Level II Level III Total Loans individually evaluated $ — $ — $ 7,313 $ 7,313
Summary of Information about Valuation Processes Used to Determine Nonrecurring Fair Value Measurements	The following tables provide information describing the valuation processes used to determine nonrecurring fair value measurements categorized within Level III of the fair value hierarchy: March 31, 2023 Quantitative Information About Level III Fair Value Measurements (In Thousands) Fair Value Valuation Unobservable Range (Weighted Loans individually evaluated $ 11,818 Appraisal of (1 ) Liquidation 10 % December 31, 2022 Quantitative Information About Level III Fair Value Measurements (In Thousands) Fair Value Valuation Unobservable Range (Weighted Loans individually evaluated $ 7,313 Appraisal of (1 ) Liquidation 10 % (1) Fair value is generally determined through independent appraisals of the underlying collateral, which include various Level III inputs that are not identifiable.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Stock Options Activity	Stock options are either “incentive” stock options or “nonqualified” stock options. Incentive stock options have certain tax advantages and must comply with the requirements of Section 422 of the Internal Revenue Code. The 2019 Plan was frozen such that no new awards would be granted under the 2019 Plan following receipt of shareholder approval of the LINKBANCORP, Inc. 2022 Equity Incentive Plan described within this footnote. On May 26, 2022, the Company's shareholders approved the LINKBANCORP, Inc. 2022 Equity Incentive Plan (the "2022 Plan"). The 2022 Plan authorizes the issuance or delivery to participants of up to 475,000 shares of the Company's common stock pursuant to grants of restricted stock, restricted stock units, stock options, and non-qualified stock options. The 2022 Plan is administered by the members of LINKBANCORP’s Compensation Committee (the "Committee"). At least 95 % of the awards under the 2022 Plan will vest no earlier than one year after the grant date. The table below provides details of the Company's stock options at March 31, 2023. Number Weighted- Weighted- Aggregate Outstanding, December 31, 2022 490,000 $ 10.11 7.1 $ 33 Granted — Expired/terminated ( 17,800 ) 11.15 — Exercised — Outstanding, March 31, 2023 472,200 $ 10.07 7.1 $ — Exercisable at period end 214,700 $ 10.19 6.3 $ —

Regulatory Capital Requiremen_2

Regulatory Capital Requirements (Tables)	3 Months Ended
	Mar. 31, 2023
Regulatory Capital Requirements Under Banking Regulations [Abstract]
Schedule of Bank Actual and Required Capital Amounts and Ratios	The following table presents actual and required capital ratios as of March 31, 2023 and December 31, 2022 under the Basel III Capital Rules. Bank capital levels required to be considered well capitalized are based upon prompt corrective action regulations. March 31, 2023 December 31, 2022 (In Thousands) Amount Ratio Amount Ratio Total capital (to risk-weighted assets) Actual $ 135,442 13.53 % $ 125,632 12.89 % For capital adequacy purposes 80,052 8.00 77,953 8.00 To be well capitalized 100,065 10.00 97,441 10.00 Tier 1 capital (to risk-weighted assets) Actual $ 123,328 12.32 % $ 120,912 12.41 % For capital adequacy purposes 60,039 6.00 58,465 6.00 To be well capitalized 80,052 8.00 77,953 8.00 Common equity (to risk-weighted assets) Actual $ 123,328 12.32 % $ 120,912 12.41 % For capital adequacy purposes 45,029 4.50 43,848 4.50 To be well capitalized 65,042 6.50 63,337 6.50 Tier 1 capital (to average assets) Actual $ 123,328 10.78 % $ 120,912 10.93 % For capital adequacy purposes 45,759 4.00 44,248 4.00 To be well capitalized 57,199 5.00 55,311 5.00

Financial Instruments With Of_2

Financial Instruments With Off-Balance Sheet Risk (Tables)	3 Months Ended
	Mar. 31, 2023
Financial Instruments With Off Balance Sheet Risk [Abstract]
Summary of Outstanding Contract Amounts of Off Balance Sheet Credit Risk Related Financial Instruments	At March 31, 2023 and December 31, 2022, the following financial instruments were outstanding whose contract amounts represent credit risk: (In Thousands) March 31, December 31, Unfunded commitments under lines of credit: Home equity loans $ 40,104 $ 43,798 Commercial real estate, construction, and land development 65,323 62,146 Commercial and industrial 144,950 125,205 Other — — Total $ 250,377 $ 231,149

Earning Per Share (Tables)

Earning Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Summary of Composition of Earnings Per Share	The following table sets forth the composition of earnings per share: (In Thousands, except share and per share data) Three Months Ended March 31, 2023 2022 Net income (loss) $ ( 1,553 ) $ 1,524 Basic weighted average common shares outstanding 15,480,951 9,826,435 Net effect of dilutive stock options and warrants — 227,249 Diluted weighted average common shares outstanding 15,480,951 10,053,684 Net income (loss) per common share: Basic $ ( 0.10 ) $ 0.16 Diluted $ ( 0.10 ) $ 0.15
Schedule of Dilutive Securities Included in Computation of Earnings Per Share	The following is a summary of securities that could potentially dilute basic earnings per common share in future periods that were included in the computation of diluted earnings per common share in the periods presented. Three Months Ended March 31, 2023 2022 Share-based compensation awards — 151,200 Warrants — 1,537,484 Total dilutive securities — 1,688,684
Schedule of Dilutive Securities Excluded in Computation of Earnings Per Share	The following is a summary of securities that could potentially dilute basic earnings per share in future periods that were not included in the computation of diluted earnings per share because to do so would have been anti-dilutive for the periods presented. Three Months Ended March 31, 2023 2022 Share-based compensation awards 214,700 — Warrants 1,537,484 — Total anti-dilutive securities 1,752,184 —

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)				1 Months Ended	3 Months Ended
	Feb. 22, 2023	Feb. 21, 2023	Jan. 01, 2023	Sep. 30, 2022	Mar. 31, 2023	Dec. 31, 2022	Aug. 31, 2022	Sep. 17, 2018
Accounting Policies [Line Items]
Date of incorporation					Apr. 06, 2018
Net proceeds from issuance of common stock					$ 9,980,000
Goodwill impairment					0
Total assets					1,213,958,000	$ 1,163,654,000
Total deposits					$ 984,498,000	$ 946,772,000
Common Stock, Shares, Outstanding					16,221,692	14,939,640
Common stock, par value					$ 0.01	$ 0.01
Retained earnings					$ 18,911,000	$ 27,100,000
Accrued interest receivable on held-to-maturity debt securities					177,000
Accrued interest receivable on available for sale debt securities					944,000
Allowance on held-to-maturity securities					$ 533,000
IPO [Member]
Accounting Policies [Line Items]
Shares of common stock issued and sold				5,101,205
Offering price per share				$ 7.50			$ 9.32
Net proceeds from issuance of common stock				$ 34,659,000
Underwriting discounts and commissions				2,487,000
Other offering expenses				$ 1,114,000
Investment Agreement [Member]
Accounting Policies [Line Items]
Shares of common stock issued and sold		1,282,052
Offering price per share		$ 7.80
Underwriting discounts and commissions		$ 0
Common stock, par value		$ 0.01
Gross proceeds from issuance of common stock		$ 10,000,000
Partners Bancorp [Member]
Accounting Policies [Line Items]
Partners merger agreement date	Feb. 22, 2023
Total assets						1,570,000,000
Total loans						1,230,000,000
Total deposits						$ 1,340,000,000
Common Stock, Shares, Outstanding						17,973,724
ASU 2017-04 [Member]
Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adoption Date					Jan. 01, 2023
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]					true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]					true
ASU 2016-13 [Member]
Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adoption Date					Jan. 01, 2023
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]					true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]					true
ASU 2016-13 [Member] | Cumulative Effect Adjustment [Member]
Accounting Policies [Line Items]
Increase in allowance for credit losses			$ 5,700,000
Retained earnings			(5,400,000)
Allowance for credit losses for unfunded loan commitments			910,000
Allowance on held-to-maturity securities			602,000
PCD assets, allowance for credit loss			$ 308,000
Residential loans [Member]
Accounting Policies [Line Items]
Number of days past due for loans to be declared as deliquent					180 days
Consumer [Member]
Accounting Policies [Line Items]
Number of days past due for loans to be declared as deliquent					120 days
Stonebridge Bank [Member]
Accounting Policies [Line Items]
Business acquistion percentage of voting interests acquired								100%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Changes Made to Loan Segments and Allowance for Credit Losses Upon Adoption of ASC 326 (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	$ 945,059	$ 927,615
Deferred Costs	312	256
Total	945,371	927,871
Allowance for loan losses	10,526	4,666	$ 3,443	$ 3,152
Agriculture And Farmland [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	53,301	55,746
Allowance for loan losses		279
Construction [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	67,934	57,713
Allowance for loan losses		274
Commercial and Industrial [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		104,755
Allowance for loan losses		583
Municipal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	4,292	5,466
Allowance for loan losses		12
Consumer and Other [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		10,057
Allowance for loan losses		40
Multifamily [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	111,461	105,390
Allowance for loan losses		480
Owner Occupied [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	151,407	139,554
Allowance for loan losses		635
Non-owner Occupied [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	249,638	245,274
Allowance for loan losses		1,116
First Liens [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	166,478	168,084
Allowance for loan losses		1,029
Second Liens and Lines of Credit [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	$ 30,720	35,576
Allowance for loan losses		218
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		927,615
Deferred Costs		256
Total		927,871
Allowance for loan losses		4,666
Previously Reported [Member] | Agriculture And Farmland [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		15,591
Allowance for loan losses		33
Previously Reported [Member] | Commercial and Industrial [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		103,874
Allowance for loan losses		583
Previously Reported [Member] | Paycheck Protection Program [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		881
Previously Reported [Member] | Commercial Real Estate [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		540,914
Allowance for loan losses		2,462
Previously Reported [Member] | Residential Real Estate [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		250,832
Allowance for loan losses		1,536
Previously Reported [Member] | Municipal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		5,466
Allowance for loan losses		12
Previously Reported [Member] | Consumer and Other [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		10,057
Allowance for loan losses		40
Reclassification, Adjustment [Member] | Agriculture And Farmland [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		40,155
Allowance for loan losses		246
Reclassification, Adjustment [Member] | Construction [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		57,713
Allowance for loan losses		274
Reclassification, Adjustment [Member] | Commercial and Industrial [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		881
Reclassification, Adjustment [Member] | Paycheck Protection Program [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		(881)
Reclassification, Adjustment [Member] | Commercial Real Estate [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		(540,914)
Allowance for loan losses		(2,462)
Reclassification, Adjustment [Member] | Residential Real Estate [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		(250,832)
Allowance for loan losses		(1,536)
Reclassification, Adjustment [Member] | Multifamily [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		105,390
Allowance for loan losses		480
Reclassification, Adjustment [Member] | Owner Occupied [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		139,554
Allowance for loan losses		635
Reclassification, Adjustment [Member] | Non-owner Occupied [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		245,274
Allowance for loan losses		1,116
Reclassification, Adjustment [Member] | First Liens [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		168,084
Allowance for loan losses		1,029
Reclassification, Adjustment [Member] | Second Liens and Lines of Credit [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		35,576
Allowance for loan losses		$ 218

Merger - Summary of Fair Value

Merger - Summary of Fair Value of Consideration Paid (Detail) - shares	Mar. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Common Stock, Shares, Outstanding	16,221,692	14,939,640

Merger - Allocation of Purchase

Merger - Allocation of Purchase Price for Merger (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Calculated Fair Value of Liabilities Assumed
Operating lease liabilities	$ 10,058	$ 10,219

Investment Securities - Summary

Investment Securities - Summary of Amortized Cost and Held-to-maturity, Gross Unrealized Gains and Losses, and Fair Value of Investment Securities Available for Sale (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	$ 93,434	$ 86,920
Gross Unrealized Gains	47	14
Gross Unrealized Losses	(6,677)	(8,121)
Fair Value	86,804	78,813
Held-to-Maturity, Amortized Cost	39,519	31,822
Gross Unrecognized Gain	18	0
Gross Unrecognized Losses	(1,686)	(1,742)
Held-to-maturity, Fair value	37,851	30,080
Allowance for Credit Loss	533
U.S. government agency securities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	2,000
Gross Unrealized Gains	4
Gross Unrealized Losses	0
Fair Value	2,004
Small Business Administration Loan Pools [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	783	858
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(15)	(15)
Fair Value	768	843
Obligations of state and political subdivisions [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	45,691	44,189
Gross Unrealized Gains	39	14
Gross Unrealized Losses	(3,275)	(4,034)
Fair Value	42,455	40,169
Mortgage-backed securities in government-sponsored entities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	44,960	41,873
Gross Unrealized Gains	4	0
Gross Unrealized Losses	(3,387)	(4,072)
Fair Value	41,577	37,801
Corporate Debentures [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Held-to-Maturity, Amortized Cost	15,000	14,993
Gross Unrecognized Gain	17	0
Gross Unrecognized Losses	(1,048)	(994)
Held-to-maturity, Fair value	13,969	13,999
Allowance for Credit Loss	533
Structured Mortgage-backed Securities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Held-to-Maturity, Amortized Cost	24,519	16,829
Gross Unrecognized Gain	1	0
Gross Unrecognized Losses	(638)	(748)
Held-to-maturity, Fair value	23,882	$ 16,081
Allowance for Credit Loss	$ 0

Investment Securities - Summa_2

Investment Securities - Summary of Debt Securities in Unrealized Loss position for Which Allowance for Credit Losses Not Recorded (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	$ 25,210	$ 53,222
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(988)	(4,911)
Available-for-sale Securities, 12 Months or Longer, Fair Value	51,222	22,817
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(5,689)	(3,210)
Available-for-sale Securities, Fair Value, Total	76,432	76,039
Available-for-sale Securities, Unrealized Losses, Total	(6,677)	(8,121)
Held-to-maturity Securities, Less than 12 Months, Fair Value	21,349	30,080
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses	(638)	(1,742)
Held-to-maturity Securities, 12 Months or Longer, Fair Value	0	0
Held-to-maturity Securities, 12 Months or Longer, Unrealized Losses	0	0
Held-to-maturity Securities, Fair Value, Total	21,349	30,080
Held-to-maturity Securities, Unrealized Losses, Total	(638)	(1,742)
Small Business Administration Loan Pools [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	0	334
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	0	(1)
Available-for-sale Securities, 12 Months or Longer, Fair Value	768	509
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(15)	(14)
Available-for-sale Securities, Fair Value, Total	768	843
Available-for-sale Securities, Unrealized Losses, Total	(15)	(15)
Obligations of state and political subdivisions [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	21,742	34,836
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(923)	(3,372)
Available-for-sale Securities, 12 Months or Longer, Fair Value	15,228	2,559
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(2,352)	(662)
Available-for-sale Securities, Fair Value, Total	36,970	37,395
Available-for-sale Securities, Unrealized Losses, Total	(3,275)	(4,034)
Mortgage-backed securities in government-sponsored entities [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	3,468	18,052
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(65)	(1,538)
Available-for-sale Securities, 12 Months or Longer, Fair Value	35,226	19,749
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(3,322)	(2,534)
Available-for-sale Securities, Fair Value, Total	38,694	37,801
Available-for-sale Securities, Unrealized Losses, Total	(3,387)	(4,072)
Corporate Debentures [Member]
Debt Securities, Available-for-sale [Line Items]
Held-to-maturity Securities, Less than 12 Months, Fair Value		13,999
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses		(994)
Held-to-maturity Securities, 12 Months or Longer, Fair Value		0
Held-to-maturity Securities, 12 Months or Longer, Unrealized Losses		0
Held-to-maturity Securities, Fair Value, Total		13,999
Held-to-maturity Securities, Unrealized Losses, Total		(994)
Structured Mortgage-backed Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Held-to-maturity Securities, Less than 12 Months, Fair Value	21,349	16,081
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses	(638)	(748)
Held-to-maturity Securities, 12 Months or Longer, Fair Value	0	0
Held-to-maturity Securities, 12 Months or Longer, Unrealized Losses	0	0
Held-to-maturity Securities, Fair Value, Total	21,349	16,081
Held-to-maturity Securities, Unrealized Losses, Total	$ (638)	$ (748)

Investment Securities - Additio

Investment Securities - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2023 USD ($) Security Securities	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) Security Securities
Debt Securities, Available-for-Sale [Line Items]
Allowance for credit losses on available for sale debt securities	$ 0
Number of debt securities with unrealized losses | Securities	168		175
Held to maturity debt securities | Security	11		10
Tax benefit (provision)	$ 498,000	$ (3,000)
Pledged debt securities with a carrying value	46,288,000		$ 47,418,000
Investment in subordinated notes	86,804,000		78,813,000
Loss incurred on sale of investment	(2,370,000)	$ 13,000
Subordinated notes [Member] | Corporate Debentures [Member]
Debt Securities, Available-for-Sale [Line Items]
Investment in subordinated notes			$ 3,000,000
Loss incurred on sale of investment	$ 2,445,000

Investment Securities - Summa_3

Investment Securities - Summary of Amortized Cost and Fair Value by Contractual Maturity (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Amortized Cost, 1 year or less	$ 312
Amortized Cost, Due after one year through five years	7,695
Amortized Cost, Due after five years through ten years	14,105
Amortized Cost, Due after ten years	26,362
Amortized Cost, Mortgage-backed securities and Collateralized Mortgage Obligations	44,960
Amortized Cost	93,434	$ 86,920
Fair Value, 1 year or less	308
Fair Value, Due after one year through five years	7,605
Fair Value, Due after five years through ten years	13,495
Fair Value, Due after ten years	23,819
Fair Value, Mortgage-backed securities and Collateralized Mortgage Obligations	41,577
Fair Value	86,804	78,813
Held to Maturity Securities Amortized Cost, 1 year or less	0
Held to Maturity Securities Amortized Cost, Due after one year through five years	8,000
Held to Maturity Securities Amortized Cost, Due after five years through ten years	7,000
Held to Maturity Securities Amortized Cost, Due after ten year	0
Mortgage-backed securities and Collateralized mortgage obligations	24,519
Held-to-Maturity, Amortized Cost	39,519	31,822
Held to Maturity Securities Fair Value, 1 year or less	0
Held to Maturity Securities Fair Value, Due after one year through five years	7,483
Held to Maturity Securities Fair Value, Due after five years through ten years	6,486
Held to Maturity Securities Fair Value, Due after ten years	0
Mortgage-backed securities and Collateralized mortgage obligations	23,882
Held-to-maturity, Fair Value	$ 37,851	$ 30,080

Investment Securities - Summa_4

Investment Securities - Summary of Sales of Debt Securities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Debt Securities, Available-for-Sale [Abstract]
Proceeds	$ 1,847	$ 513
Gross gains	0	13
Gross losses	2,370	0
Net gain	$ (2,370)	$ 13

Loans Receivable - Summary of P

Loans Receivable - Summary of Portfolio Segments and Classes of Loans (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	$ 945,059	$ 927,615
Deferred costs (fees)	(312)	(256)
Allowance for credit losses	(10,526)	(4,666)	$ (3,443)	$ (3,152)
Net loans	934,845	923,205
Agriculture And Farmland Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	53,301	55,746
Allowance for credit losses		(279)
Construction [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	67,934	57,713
Allowance for credit losses		(274)
Commercial And Industrial Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	99,356	104,755
Consumer and Other Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	10,472	10,057
Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	4,292	5,466
Allowance for credit losses		(12)
Multifamily [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	111,461	105,390
Allowance for credit losses		(480)
Owner Occupied [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	151,407	139,554
Allowance for credit losses		(635)
Non-owner Occupied [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	249,638	245,274
Allowance for credit losses		(1,116)
First Liens [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	166,478	168,084
Allowance for credit losses		(1,029)
Second Liens and Lines of Credit [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	$ 30,720	35,576
Allowance for credit losses		$ (218)

Loans Receivable - Additional I

Loans Receivable - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 945,059	$ 927,615
Consumer Mortgage Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 504	$ 0

Allowance for Credit Losses - S

Allowance for Credit Losses - Summary of Allowance for Credit Losses by Loan Segment (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	$ 4,666
Charge-offs	0
Recoveries	2
Provision for credit losses	203
Ending balance	10,526
ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	5,655
Agriculture and Farmland [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	279
Charge-offs	0
Recoveries	0
Provision for credit losses	119
Ending balance	208
Agriculture and Farmland [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	(190)
Construction [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	274
Charge-offs	0
Recoveries	0
Provision for credit losses	26
Ending balance	813
Construction [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	513
Commercial and Industrial [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	583
Charge-offs	0
Recoveries	0
Provision for credit losses	64
Ending balance	930
Commercial and Industrial [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	283
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision for credit losses	0
Multifamily [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	480
Charge-offs	0
Recoveries	0
Provision for credit losses	(90)
Ending balance	730
Multifamily [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	340
Owner Occupied [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	635
Charge-offs	0
Recoveries	0
Provision for credit losses	198
Ending balance	1,593
Owner Occupied [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	760
Non-owner Occupied [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	1,116
Charge-offs	0
Recoveries	0
Provision for credit losses	4
Ending balance	4,315
Non-owner Occupied [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	3,195
Residential Real Estate [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision for credit losses	0
First Liens [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	1,029
Charge-offs	0
Recoveries	1
Provision for credit losses	(157)
Ending balance	1,508
First Liens [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	635
Second Liens and Lines of Credit [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	218
Charge-offs	0
Recoveries	1
Provision for credit losses	43
Ending balance	402
Second Liens and Lines of Credit [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	140
Municipal [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	12
Charge-offs	0
Recoveries	0
Provision for credit losses	(3)
Ending balance	7
Municipal [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	(2)
Consumer [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	40
Charge-offs	0
Recoveries	0
Provision for credit losses	(1)
Ending balance	20
Consumer [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	$ (19)

Allowance for Credit Losses -_2

Allowance for Credit Losses - Summary of Amortized Cost Basis of Nonaccrual Loans and Loans Past due Over 89 Days Still Accruing (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	$ 523
Nonaccrual with a related Allowance for Credit Loss	1,739	$ 1,918
Loans past due over 89 days still accuring	267
Agriculture and Farmland [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0
Nonaccrual with a related Allowance for Credit Loss	781
Loans past due over 89 days still accuring	0
Construction [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0
Nonaccrual with a related Allowance for Credit Loss	0
Loans past due over 89 days still accuring	0
Commercial and Industrial [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	16
Nonaccrual with a related Allowance for Credit Loss	0
Loans past due over 89 days still accuring	35
Multifamily [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0
Nonaccrual with a related Allowance for Credit Loss	0
Loans past due over 89 days still accuring	0
Owner Occupied [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0
Nonaccrual with a related Allowance for Credit Loss	0
Loans past due over 89 days still accuring	0
Non-owner Occupied [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	50
Nonaccrual with a related Allowance for Credit Loss	140
Loans past due over 89 days still accuring	50
First Liens [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	364
Nonaccrual with a related Allowance for Credit Loss	811
Loans past due over 89 days still accuring	20
Second Liens and Lines of Credit [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	39
Nonaccrual with a related Allowance for Credit Loss	7
Loans past due over 89 days still accuring	105
Municipal [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0
Nonaccrual with a related Allowance for Credit Loss	0
Loans past due over 89 days still accuring	0
Consumer [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	54
Nonaccrual with a related Allowance for Credit Loss	0
Loans past due over 89 days still accuring	$ 57

Allowance for Credit Losses -_3

Allowance for Credit Losses - Summary of Aging Analysis of the Recorded Investment of Past-Due Loans (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans, Gross	$ 737,389
Purchased Credit Impaired Loans		$ 2,409
Loans receivable	945,059	927,615
Total > 90 Days and Accruing		743
Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Purchased Credit Impaired Loans		0
Loans receivable		15,591
Total > 90 Days and Accruing		149
Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	53,301
Loans receivable	53,301
Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	67,934
Loans receivable	67,934
Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	99,356
Loans receivable	99,356
Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	111,461
Loans receivable	111,461	105,390
Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	151,407
Loans receivable	151,407
Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	249,638
Loans receivable	249,638	245,274
First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans receivable	166,478	168,084
Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans receivable	30,720	35,576
Commercial and PPP Loans [Member]
Financing Receivable, Past Due [Line Items]
Purchased Credit Impaired Loans		0
Loans receivable		104,755
Total > 90 Days and Accruing		54
Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Purchased Credit Impaired Loans		2,227
Loans receivable		540,914
Total > 90 Days and Accruing		0
Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Purchased Credit Impaired Loans		182
Loans receivable		250,832
Total > 90 Days and Accruing		540
Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Purchased Credit Impaired Loans		0
Loans receivable	4,292	10,057
Total > 90 Days and Accruing		0
Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	4,292
Purchased Credit Impaired Loans		0
Loans receivable	10,472	5,466
Total > 90 Days and Accruing		0
30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	2,678	3,895
30-59 Days Past Due [Member] | Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		193
30-59 Days Past Due [Member] | Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	36
30-59 Days Past Due [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
30-59 Days Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	221
30-59 Days Past Due [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,013
30-59 Days Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	413
30-59 Days Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
30-59 Days Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	883
30-59 Days Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	103
30-59 Days Past Due [Member] | Commercial and PPP Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		111
30-59 Days Past Due [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		863
30-59 Days Past Due [Member] | Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		2,474
30-59 Days Past Due [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	9	254
30-59 Days Past Due [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	872	352
60-89 Days Past Due [Member] | Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		48
60-89 Days Past Due [Member] | Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
60-89 Days Past Due [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
60-89 Days Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	293
60-89 Days Past Due [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
60-89 Days Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
60-89 Days Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	88
60-89 Days Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	490
60-89 Days Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
60-89 Days Past Due [Member] | Commercial and PPP Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		21
60-89 Days Past Due [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		88
60-89 Days Past Due [Member] | Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		137
60-89 Days Past Due [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1	58
60-89 Days Past Due [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
90 Days or Greater Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,013	1,569
90 Days or Greater Past Due [Member] | Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		149
90 Days or Greater Past Due [Member] | Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
90 Days or Greater Past Due [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
90 Days or Greater Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	35
90 Days or Greater Past Due [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
90 Days or Greater Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
90 Days or Greater Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	190
90 Days or Greater Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	602
90 Days or Greater Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	129
90 Days or Greater Past Due [Member] | Commercial and PPP Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		54
90 Days or Greater Past Due [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		190
90 Days or Greater Past Due [Member] | Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		1,176
90 Days or Greater Past Due [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	57	0
90 Days or Greater Past Due [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
Total Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	4,563	5,816
Total Past Due [Member] | Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		390
Total Past Due [Member] | Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	36
Total Past Due [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
Total Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	549
Total Past Due [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,013
Total Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	413
Total Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	278
Total Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,975
Total Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	232
Total Past Due [Member] | Commercial and PPP Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		186
Total Past Due [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		1,141
Total Past Due [Member] | Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		3,787
Total Past Due [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	67	312
Total Past Due [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
Current [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	940,496	919,390
Current [Member] | Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		15,201
Current [Member] | Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	53,265
Current [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	67,934
Current [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	98,807
Current [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	110,448
Current [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	150,994
Current [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	249,360
Current [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	164,503
Current [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	30,488
Current [Member] | Commercial and PPP Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		104,569
Current [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		537,546
Current [Member] | Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross		246,863
Current [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	4,225	9,745
Current [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	$ 10,472	$ 5,466

Allowance for Credit Losses -_4

Allowance for Credit Losses - Summary of Allowances for Loan Losses by Loan Class (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	$ 4,666	$ 3,152
Charge-offs		0
Recoveries		11
Provision for credit losses	293	280
Ending balance	10,526	3,443
Agriculture Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	33	23
Charge-offs		0
Recoveries		0
Provision for credit losses		(3)
Ending balance		20
Commercial and PPP Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	583	582
Charge-offs		0
Recoveries		2
Provision for credit losses		1
Ending balance		585
Commercial Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	2,462	799
Charge-offs		0
Recoveries		0
Provision for credit losses		271
Ending balance		1,070
Residential Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	1,536	1,634
Charge-offs		0
Recoveries		7
Provision for credit losses		87
Ending balance		1,728
Consumer Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	40	22
Charge-offs		0
Recoveries		2
Provision for credit losses		(11)
Ending balance		13
Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	12	15
Charge-offs		0
Recoveries		0
Provision for credit losses		0
Ending balance		15
Unallocated [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	$ 0	77
Charge-offs		0
Recoveries		0
Provision for credit losses		(65)
Ending balance		$ 12

Allowance for Credit Losses -_5

Allowance for Credit Losses - Schedule of Classes of Loan Portfolio Summarized by Internal Risk Rating System (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Financing Receivable, Credit Quality Indicator [Line Items]
2023	$ 31,007
2022	266,252
2021	155,176
2020	68,052
2019	80,583
Prior	45,672
Revolving loans amortized cost basis	90,077
Revolving loans converted to term	570
Total	737,389
Payment Activity, Aging status [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	6,184
2022	49,321
2021	50,250
2020	21,956
2019	12,965
Prior	35,679
Revolving loans amortized cost basis	31,307
Revolving loans converted to term	8
Total	207,670
Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	6,184
2022	49,319
2021	50,250
2020	21,956
2019	12,684
Prior	34,431
Revolving loans amortized cost basis	31,202
Total	206,026
Payment Activity, Aging status [Member] | Nonperforming [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2022	2
2019	281
Prior	1,248
Revolving loans amortized cost basis	105
Revolving loans converted to term	8
Total	1,644
Agriculture and Farmland [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	659
2022	14,941
2021	5,381
2020	5,878
2019	3,701
Prior	18,019
Revolving loans amortized cost basis	4,722
Total	53,301
Construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,730
2022	30,869
2021	9,442
2020	931
2019	5,538
Prior	1,811
Revolving loans amortized cost basis	17,613
Total	67,934
Commercial and Industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	3,803
2022	14,696
2021	8,844
2020	10,903
2019	2,587
Prior	1,275
Revolving loans amortized cost basis	56,678
Revolving loans converted to term	570
Total	99,356
Multifamily [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	2,200
2022	44,429
2021	44,855
2020	11,506
2019	6,047
Prior	2,343
Revolving loans amortized cost basis	81
Total	111,461
Owner Occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	12,514
2022	63,935
2021	26,541
2020	15,887
2019	23,332
Prior	6,678
Revolving loans amortized cost basis	2,520
Total	151,407
Non-owner Occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	10,101
2022	97,256
2021	59,790
2020	21,160
2019	39,378
Prior	13,571
Revolving loans amortized cost basis	8,382
Total	249,638
Municipal [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2022	126
2021	323
2020	1,787
Prior	1,975
Revolving loans amortized cost basis	81
Total	4,292
Consumer and Other [Member] | Payment Activity, Aging status [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,516
2022	2,980
2021	98
2020	93
2019	78
Prior	41
Revolving loans amortized cost basis	5,666
Total	10,472
Consumer and Other [Member] | Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,516
2022	2,978
2021	98
2020	93
2019	29
Prior	35
Revolving loans amortized cost basis	5,666
Total	10,415
Consumer and Other [Member] | Payment Activity, Aging status [Member] | Nonperforming [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2022	2
2019	49
Prior	6
Total	57
First Liens [Member] | Payment Activity, Aging status [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	4,571
2022	45,639
2021	49,399
2020	20,674
2019	12,446
Prior	33,749
Total	166,478
First Liens [Member] | Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	4,571
2022	45,639
2021	49,399
2020	20,674
2019	12,214
Prior	32,656
Total	165,153
First Liens [Member] | Payment Activity, Aging status [Member] | Nonperforming [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2019	232
Prior	1,093
Total	1,325
Second Liens and Lines of Credit [Member] | Payment Activity, Aging status [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	97
2022	702
2021	753
2020	1,189
2019	441
Prior	1,889
Revolving loans amortized cost basis	25,641
Revolving loans converted to term	8
Total	30,720
Second Liens and Lines of Credit [Member] | Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	97
2022	702
2021	753
2020	1,189
2019	441
Prior	1,740
Revolving loans amortized cost basis	25,536
Total	30,458
Second Liens and Lines of Credit [Member] | Payment Activity, Aging status [Member] | Nonperforming [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Prior	149
Revolving loans amortized cost basis	105
Revolving loans converted to term	8
Total	262
Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	30,992
2022	266,252
2021	153,357
2020	67,788
2019	70,535
Prior	39,737
Revolving loans amortized cost basis	88,825
Revolving loans converted to term	570
Total	718,056
Pass [Member] | Agriculture and Farmland [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	659
2022	14,941
2021	5,381
2020	5,614
2019	3,636
Prior	15,143
Revolving loans amortized cost basis	4,706
Total	50,080
Pass [Member] | Construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	1,730
2022	30,869
2021	9,442
2020	931
2019	5,538
Prior	1,811
Revolving loans amortized cost basis	17,613
Total	67,934
Pass [Member] | Commercial and Industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	3,788
2022	14,696
2021	8,602
2020	10,903
2019	2,573
Prior	770
Revolving loans amortized cost basis	55,785
Revolving loans converted to term	570
Total	97,687
Pass [Member] | Multifamily [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	2,200
2022	44,429
2021	44,855
2020	11,506
2019	6,047
Prior	432
Revolving loans amortized cost basis	81
Total	109,550
Pass [Member] | Owner Occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	12,514
2022	63,935
2021	25,014
2020	15,887
2019	19,784
Prior	6,035
Revolving loans amortized cost basis	2,177
Total	145,346
Pass [Member] | Non-owner Occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	10,101
2022	97,256
2021	59,740
2020	21,160
2019	32,957
Prior	13,571
Revolving loans amortized cost basis	8,382
Total	243,167
Pass [Member] | Municipal [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2022	126
2021	323
2020	1,787
Prior	1,975
Revolving loans amortized cost basis	81
Total	4,292
Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2021	242
2019	7,640
Prior	809
Revolving loans amortized cost basis	971
Total	9,662
Special Mention [Member] | Agriculture and Farmland [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Revolving loans amortized cost basis	15
Total	15
Special Mention [Member] | Commercial and Industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2021	242
Prior	505
Revolving loans amortized cost basis	892
Total	1,639
Special Mention [Member] | Owner Occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2019	1,359
Prior	304
Revolving loans amortized cost basis	64
Total	1,727
Special Mention [Member] | Non-owner Occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2019	6,281
Total	6,281
Substandard or Lower [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	15
2021	1,577
2020	264
2019	2,408
Prior	5,126
Revolving loans amortized cost basis	281
Total	9,671
Substandard or Lower [Member] | Agriculture and Farmland [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2020	264
2019	65
Prior	2,876
Revolving loans amortized cost basis	1
Total	3,206
Substandard or Lower [Member] | Commercial and Industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023	15
2019	14
Revolving loans amortized cost basis	1
Total	30
Substandard or Lower [Member] | Multifamily [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Prior	1,911
Total	1,911
Substandard or Lower [Member] | Owner Occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2021	1,527
2019	2,189
Prior	339
Revolving loans amortized cost basis	279
Total	4,334
Substandard or Lower [Member] | Non-owner Occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2021	50
2019	140
Total	$ 190

Allowance for Credit Losses -_6

Allowance for Credit Losses - Summary of Balance of Loans Individually Evaluated vs. Collectively Evaluated for Impairment (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Loan Losses, Ending balance	$ 10,526	$ 4,666	$ 3,443	$ 3,152
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		20
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		4,646
Loans, Ending balance	945,059	927,615
Loans, Ending balance: individually evaluated for impairment		7,313
Ending balance: loans acquired with deteriorated credit quality		2,409
Loans, Ending balance: collectively evaluated for impairment		917,893
Agriculture Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Loan Losses, Ending balance		33	20	23
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		0
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		33
Loans, Ending balance		15,591
Loans, Ending balance: individually evaluated for impairment		300
Ending balance: loans acquired with deteriorated credit quality		0
Loans, Ending balance: collectively evaluated for impairment		15,291
Commercial and PPP Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Loan Losses, Ending balance		583	585	582
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		20
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		563
Loans, Ending balance		104,755
Loans, Ending balance: individually evaluated for impairment		55
Ending balance: loans acquired with deteriorated credit quality		0
Loans, Ending balance: collectively evaluated for impairment		104,700
Commercial Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Loan Losses, Ending balance		2,462	1,070	799
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		0
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		2,462
Loans, Ending balance		540,914
Loans, Ending balance: individually evaluated for impairment		2,306
Ending balance: loans acquired with deteriorated credit quality		2,227
Loans, Ending balance: collectively evaluated for impairment		536,381
Residential Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Loan Losses, Ending balance		1,536	1,728	1,634
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		0
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		1,536
Loans, Ending balance		250,832
Loans, Ending balance: individually evaluated for impairment		4,652
Ending balance: loans acquired with deteriorated credit quality		182
Loans, Ending balance: collectively evaluated for impairment		245,998
Consumer Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Loan Losses, Ending balance		40	13	22
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		0
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		40
Loans, Ending balance	4,292	10,057
Loans, Ending balance: individually evaluated for impairment		0
Ending balance: loans acquired with deteriorated credit quality		0
Loans, Ending balance: collectively evaluated for impairment		10,057
Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Loan Losses, Ending balance		12	15	15
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		0
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		12
Loans, Ending balance	$ 10,472	5,466
Loans, Ending balance: individually evaluated for impairment		0
Ending balance: loans acquired with deteriorated credit quality		0
Loans, Ending balance: collectively evaluated for impairment		5,466
Unallocated [Member]
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Loan Losses, Ending balance		0	$ 12	$ 77
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		0
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		$ 0

Allowance for Credit Losses -_7

Allowance for Credit Losses - Summary of Classes of the Loan Portfolio Summarized by the Internal Risk Rating System (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 945,059	$ 927,615
Agriculture Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		15,591
Commercial and PPP Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		104,755
Commercial Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		540,914
Residential Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		250,832
Consumer Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	4,292	10,057
Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 10,472	5,466
Pass [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		912,686
Pass [Member] | Agriculture Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		15,291
Pass [Member] | Commercial and PPP Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		101,980
Pass [Member] | Commercial Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		533,864
Pass [Member] | Residential Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		246,028
Pass [Member] | Consumer Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		10,057
Pass [Member] | Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		5,466
Special Mention [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		5,444
Special Mention [Member] | Agriculture Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Special Mention [Member] | Commercial and PPP Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		2,721
Special Mention [Member] | Commercial Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		2,516
Special Mention [Member] | Residential Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		207
Special Mention [Member] | Consumer Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Special Mention [Member] | Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Substandard [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		9,485
Substandard [Member] | Agriculture Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		300
Substandard [Member] | Commercial and PPP Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		54
Substandard [Member] | Commercial Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		4,534
Substandard [Member] | Residential Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		4,597
Substandard [Member] | Consumer Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Substandard [Member] | Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Doubtful [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Doubtful [Member] | Agriculture Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Doubtful [Member] | Commercial and PPP Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Doubtful [Member] | Commercial Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Doubtful [Member] | Residential Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Doubtful [Member] | Consumer Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Doubtful [Member] | Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		$ 0

Allowance for Credit Losses -_8

Allowance for Credit Losses - Summary of Impaired Loans (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2022
Financing Receivable, Impaired [Line Items]
With an allowance recorded, Recorded Investment		$ 0
With an allowance recorded, Unpaid Principal Balance		0
With an allowance recorded, Related Allowance		20
Total, Recorded Investment		7,313
Total, Unpaid Principal Balance		7,370
Total, Related Allowance		20
With no related allowance recorded, Average Recorded Investment	$ 2,369
With no related allowance recorded, Interest Recognized	23
With an allowance recorded, Average Recorded Investment	4
With an allowance recorded, Interest Recognized	0
Total, Average Recorded Investment	2,373
Total, Interest Recognized	23
Agriculture Loans [Member]
Financing Receivable, Impaired [Line Items]
With no related allowance recorded, Recorded Investment		300
With no related allowance recorded, Unpaid Principal Balance		300
With an allowance recorded, Recorded Investment		0
With an allowance recorded, Unpaid Principal Balance		0
With an allowance recorded, Related Allowance		0
Total, Recorded Investment		300
Total, Unpaid Principal Balance		300
Total, Related Allowance		0
With no related allowance recorded, Average Recorded Investment	249
With no related allowance recorded, Interest Recognized	3
With an allowance recorded, Average Recorded Investment	0
With an allowance recorded, Interest Recognized	0
Commercial Loans [Member]
Financing Receivable, Impaired [Line Items]
With no related allowance recorded, Recorded Investment		35
With no related allowance recorded, Unpaid Principal Balance		55
With an allowance recorded, Recorded Investment		20
With an allowance recorded, Unpaid Principal Balance		20
With an allowance recorded, Related Allowance		20
Total, Recorded Investment		55
Total, Unpaid Principal Balance		75
Total, Related Allowance		20
With no related allowance recorded, Average Recorded Investment	37
With no related allowance recorded, Interest Recognized	0
With an allowance recorded, Average Recorded Investment	0
With an allowance recorded, Interest Recognized	0
Commercial Real Estate Loans [Member]
Financing Receivable, Impaired [Line Items]
With no related allowance recorded, Recorded Investment		2,306
With no related allowance recorded, Unpaid Principal Balance		2,312
With an allowance recorded, Recorded Investment		0
With an allowance recorded, Unpaid Principal Balance		0
With an allowance recorded, Related Allowance		0
Total, Recorded Investment		2,306
Total, Unpaid Principal Balance		2,312
Total, Related Allowance		0
With no related allowance recorded, Average Recorded Investment	181
With no related allowance recorded, Interest Recognized	3
With an allowance recorded, Average Recorded Investment	0
With an allowance recorded, Interest Recognized	0
Residential Real Estate Loans [Member]
Financing Receivable, Impaired [Line Items]
With no related allowance recorded, Recorded Investment		4,652
With no related allowance recorded, Unpaid Principal Balance		4,683
With an allowance recorded, Recorded Investment		0
With an allowance recorded, Unpaid Principal Balance		0
With an allowance recorded, Related Allowance		0
Total, Recorded Investment		4,652
Total, Unpaid Principal Balance		4,683
Total, Related Allowance		0
With no related allowance recorded, Average Recorded Investment	1,902
With no related allowance recorded, Interest Recognized	17
With an allowance recorded, Average Recorded Investment	4
With an allowance recorded, Interest Recognized	0
Consumer Loans [Member]
Financing Receivable, Impaired [Line Items]
With no related allowance recorded, Recorded Investment		0
With no related allowance recorded, Unpaid Principal Balance		0
With an allowance recorded, Recorded Investment		0
With an allowance recorded, Unpaid Principal Balance		0
With an allowance recorded, Related Allowance		0
Total, Recorded Investment		0
Total, Unpaid Principal Balance		0
Total, Related Allowance		0
With no related allowance recorded, Average Recorded Investment	0
With no related allowance recorded, Interest Recognized	0
With an allowance recorded, Average Recorded Investment	0
With an allowance recorded, Interest Recognized	0
Municipal Loans [Member]
Financing Receivable, Impaired [Line Items]
With no related allowance recorded, Recorded Investment		0
With no related allowance recorded, Unpaid Principal Balance		0
With an allowance recorded, Recorded Investment		0
With an allowance recorded, Unpaid Principal Balance		0
With an allowance recorded, Related Allowance		0
Total, Recorded Investment		0
Total, Unpaid Principal Balance		0
Total, Related Allowance		$ 0
With no related allowance recorded, Average Recorded Investment	0
With no related allowance recorded, Interest Recognized	0
With an allowance recorded, Average Recorded Investment	0
With an allowance recorded, Interest Recognized	$ 0

Allowance for Credit Losses -_9

Allowance for Credit Losses - Summary of Portfolio of Nonaccrual Loans (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, nonaccrual	$ 1,739	$ 1,918
Commercial and PPP Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, nonaccrual		35
Commercial Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, nonaccrual		231
Residential Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, nonaccrual		1,652
Consumer Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, nonaccrual		$ 0

Allowance for Credit Losses - A

Allowance for Credit Losses - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Interest income recognized on nonaccrual loans	$ 14
Purchased Credit Impaired Loans		$ 2,409
Federal Home Loan Bank (FHLB) [Member]
Loans and Leases Receivable Disclosure [Line Items]
Borrowings secured by loans pledged to FHLB		0
Purchased Credit Impaired Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Purchased Credit Impaired Loans		$ 2,409

Deposits - Summary of Deposit A

Deposits - Summary of Deposit Accounts (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Demand, noninterest-bearing	$ 204,495	$ 192,773
Demand, interest-bearing	250,944	254,478
Money market and savings	241,858	228,048
Time deposits, $250 and over	51,855	45,616
Time deposits, other	235,346	225,857
Total deposits	$ 984,498	$ 946,772
Demand, noninterest-bearing	20.77%	20.36%
Demand, interest-bearing	25.49%	26.88%
Money market and savings	24.57%	24.09%
Time deposits, $250 and over	5.27%	4.82%
Time deposits, other	23.91%	23.86%
Total deposits	100%	100%

Deposits - Additional Informati

Deposits - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 31, 2023	May 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Brokered deposits			$ 70,000	$ 70,000
Time deposit maturity period	$ 60,000	$ 10,000

Borrowings and Subordinated D_3

Borrowings and Subordinated Debentures - Borrowings and Subordinated Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Subordinated Debt	$ 40,441	$ 40,484
Short-term borrowings	31,250	20,938
Total Long-term borrowings	$ 71,691	$ 61,422

Borrowings and Subordinated D_4

Borrowings and Subordinated Debentures - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Apr. 08, 2022	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Proceeds from unsecured lines of credit		$ 51,000
Borrowings under line of credit		0	$ 0
Short-term FHLB advances		$ 31,300	20,900
Subordinated Notes Sale - 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, principal amount	$ 20,000
Subordinated borrowing interest rate	4.50%
Subordinated borrowing due date		Apr. 15, 2032
Long-term debt, fixed interest percentage rate		4.50%
Proceeds from contributed capital			$ 15,000
Subordinated borrowing interest rate basis		The Notes, which mature on April 15, 2032, bear interest at a fixed annual rate of 4.50% for the period up to but excluding April 15, 2027 (the “Fixed Interest Rate Period”). From April 15, 2027 until maturity or redemption (the “Floating Interest Rate Period”), the interest rate will adjust to a floating rate equal to a benchmark rate, which is expected to be the then-current three-month Secured Overnight Financing Rate (SOFR), plus 203 basis points. The Company will pay interest in arrears semi-annually during the Fixed Interest Rate Period and quarterly during the Floating Interest Rate Period.
Subordinated Notes Sale - 2022 [Member] | Board of Directors [Member]
Debt Instrument [Line Items]
Debt Instrument, principal amount	$ 7,000
Subordinated Notes Sale - 2022 [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument [Line Items]
Basis points spread		203%

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Estimated Fair Value of Financial Instruments that are not Required to be Measured or Reported at Fair Value (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financial assets:
Cash and cash equivalents (Level 1)	$ 51,735	$ 30,011
Certificates of deposit with other banks	745	5,623
Securities held to maturity (Level 2)	39,519	31,822
Held-to-maturity, fair value	37,851	30,080
Loans (Level 3)	934,845	923,205
Financial liabilities:
Other borrowings (Level 3)	31,250	20,938
Subordinated Notes (Level 3)	40,441	40,484
Carrying Amount [Member] | Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and cash equivalents (Level 1)	51,735	30,011
Accrued interest receivable (Level 1)	4,618	4,661
Restricted investments in bank stock (Level 1)	4,134	3,377
Cash surrender value of life insurance (Level 1)	24,384	19,244
Financial liabilities:
Non-maturity deposits (Level 1)	697,297	675,299
Accrued interest payable (Level 1)	1,060	797
Carrying Amount [Member] | Fair Value, Inputs, Level 2 [Member]
Financial assets:
Securities held to maturity (Level 2)	39,519	31,822
Carrying Amount [Member] | Fair Value, Inputs, Level 3 [Member]
Financial assets:
Certificates of deposit with other banks	745	5,623
Loans (Level 3)	945,371	927,871
Financial liabilities:
Time Deposits (Level 3)	287,201	271,473
Other borrowings (Level 3)	31,250	20,938
Subordinated Notes (Level 3)	40,441	40,484
Fair Value [Member] | Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and cash equivalents (Level 1)	51,735	30,011
Accrued interest receivable (Level 1)	4,618	4,661
Restricted investments in bank stock (Level 1)	4,134	3,377
Cash surrender value of life insurance (Level 1)	24,384	19,244
Financial liabilities:
Non-maturity deposits (Level 1)	697,297	675,299
Accrued interest payable (Level 1)	1,060	797
Fair Value [Member] | Fair Value, Inputs, Level 2 [Member]
Financial assets:
Securities held to maturity (Level 2)	37,851	30,080
Fair Value [Member] | Fair Value, Inputs, Level 3 [Member]
Financial assets:
Certificates of deposit with other banks	740	5,590
Loans (Level 3)	905,832	886,944
Financial liabilities:
Time Deposits (Level 3)	283,762	266,775
Other borrowings (Level 3)	31,250	20,938
Subordinated Notes (Level 3)	$ 35,949	$ 35,966

Fair Value Measurements - Sum_2

Fair Value Measurements - Summary of Fair Value of Assets and Liabilities Measured on Recurring Basis (Detail) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Assets:
US government agency securities	$ 2,004
Small Business Administration loan pools	768	$ 843
Obligations of state and political subdivisions	42,455	40,169
Mortgage backed securities in government-sponsored entities	41,577	37,801
Total	86,804	78,813
Fair Value, Inputs, Level 1 [Member]
Assets:
US government agency securities	0
Small Business Administration loan pools	0	0
Obligations of state and political subdivisions	0	0
Mortgage backed securities in government-sponsored entities	0	0
Total	0	0
Fair Value, Inputs, Level 2 [Member]
Assets:
US government agency securities	2,004
Small Business Administration loan pools	768	843
Obligations of state and political subdivisions	42,455	40,169
Mortgage backed securities in government-sponsored entities	41,577	37,801
Total	86,804	78,813
Fair Value, Inputs, Level 3 [Member]
Assets:
US government agency securities	0
Small Business Administration loan pools	0	0
Obligations of state and political subdivisions	0	0
Mortgage backed securities in government-sponsored entities	0	0
Total	$ 0	$ 0

Fair Value Measurements - Sum_3

Fair Value Measurements - Summary of Financial Assets Measured at Fair Value on a Nonrecurring Basis (Detail) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated	$ 11,818	$ 7,313
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated	0	0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated	$ 11,818	$ 7,313

Fair Value Measurements - Sum_4

Fair Value Measurements - Summary of Information about Valuation Processes Used to Determine Nonrecurring Fair Value Measurements (Detail) - Fair Value, Nonrecurring [Member] $ in Thousands		Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans individually evaluated		$ 11,818	$ 7,313
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans individually evaluated		$ 11,818	$ 7,313
Fair Value, Inputs, Level 3 [Member] | Measurement Input Liquidation Expenses Rate [Member] | Appraisal Of Collateral [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	[1]	10	10
[1] Fair value is generally determined through independent appraisals of the underlying collateral, which include various Level III inputs that are not identifiable.

Stock-based Compensation - Addi

Stock-based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended
	May 26, 2022	May 14, 2019	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Stock-based compensation expense recognized			$ 29	$ 20
December 31, 2027 [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Amount remaining to be recognized as expense			$ 267
2019 Equity Incentive Plan [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Number of shares authorized for issuance		450,000
Vesting rate		20%
2019 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Exercise price of options outstanding			$ 10.07		$ 10.11
Number of stock options, Granted			0
2019 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member] | Maximum [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Exercise price of options outstanding			$ 14.50
2019 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member] | Minimum [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Exercise price of options outstanding			$ 9
2022 Equity Incentive Plan [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Number of shares authorized for issuance	475,000
2022 Equity Incentive Plan [Member] | Minimum [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Vesting rate	95%
Minimum period to vest for 95% of the awards	1 year

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Stock Options Activity (Detail) - 2019 Equity Incentive Plan [Member] - Share-Based Payment Arrangement, Option [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Stock Options, Outstanding, December 31, 2021	490,000
Number of Stock Options, Granted	0
Number of Stock Options, Expired/terminated	(17,800)
Number of Stock Options, Outstanding, March 31, 2022	472,200	490,000
Number of Stock Options, Exercisable at period end	214,700
Weighted- Average Exercise Price, Outstanding, December 31, 2021	$ 10.11
Weighted- Average Exercise Price, Expired/terminated	11.15
Weighted- Average Exercise Price, Outstanding, March 31, 2022	10.07	$ 10.11
Weighted- Average Exercise Price, Exercisable at period end	$ 10.19
Weighted- Average Remaining Contractual Term, Balance	7 years 1 month 6 days	7 years 1 month 6 days
Weighted- Average Remaining Contractual Term, Exercisable at period end	6 years 3 months 18 days
Aggregate Intrinsic Value, Outstanding	$ 0	$ 33
Aggregate Intrinsic Value, Exercisable at period end	$ 0

Regulatory Capital Requiremen_3

Regulatory Capital Requirements - Schedule of Bank Actual and Required Capital Amounts and Ratios (Details) $ in Thousands	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Total capital
Actual	$ 135,442	$ 125,632
For capital adequacy purposes	80,052	77,953
To be well capitalized	100,065	97,441
Tier 1 capital
Actual	123,328	120,912
For capital adequacy purposes	60,039	58,465
To be well capitalized	80,052	77,953
Common equity
Actual	123,328	120,912
For capital adequacy purposes	45,029	43,848
To be well capitalized	65,042	63,337
Tier 1 capital
Actual	123,328	120,912
For capital adequacy purposes	45,759	44,248
To be well capitalized	$ 57,199	$ 55,311
Ratios
Actual	0.1353	0.1289
For capital adequacy purposes	0.0800	0.0800
To be well capitalized	0.1000	0.1000
Actual	0.1232	0.1241
For capital adequacy purposes	0.0600	0.0600
To be well capitalized	0.0800	0.0800
Actual	0.1232	0.1241
For capital adequacy purposes	0.0450	0.0450
To be well capitalized	0.0650	0.0650
Banking Regulation, Leverage Ratio [Abstract]
Actual	0.1078	0.1093
For capital adequacy purposes	0.0400	0.0400
To be well capitalized	0.0500	0.0500

Regulatory Capital Requiremen_4

Regulatory Capital Requirements - Additional Information (Details) $ in Billions	Mar. 31, 2023 USD ($)	Dec. 31, 2022
Regulatory Capital Requirements Under Banking Regulations [Line Items]
Loans or advances from bank limited to percentage of the banks capital stock and surplus and must be secured by collateral	10%
Percentage of required capital conservation buffer	0.0250
Community bank leverage ratio	0.1078	0.1093
Community Bank Leverage Ratio Requirement [Member]
Regulatory Capital Requirements Under Banking Regulations [Line Items]
Financial institutions minimum amount of assets need to maintain	$ 10
The Economic Growth, Regulatory Relief and Consumer Protection Act of 2018 [Member]
Regulatory Capital Requirements Under Banking Regulations [Line Items]
Financial institutions minimum amount of assets need to maintain	$ 10
Community bank leverage ratio	0.09

Financial Instruments With Of_3

Financial Instruments With Off-Balance Sheet Risk - Summary of Outstanding Contract Amounts of Off Balance Sheet Credit Risk Related Financial Instruments (Detail) - Unfunded Loan Commitment [Member] - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Loans And Leases Receivable Unfunded Commitments Under Line Of Credit [Line Items]
Unfunded commitments under lines of credit	$ 250,377	$ 231,149
Home equity loans [Member]
Schedule Of Loans And Leases Receivable Unfunded Commitments Under Line Of Credit [Line Items]
Unfunded commitments under lines of credit	40,104	43,798
Commercial real estate, construction, and land development [Member]
Schedule Of Loans And Leases Receivable Unfunded Commitments Under Line Of Credit [Line Items]
Unfunded commitments under lines of credit	65,323	62,146
Commercial and industrial [Member]
Schedule Of Loans And Leases Receivable Unfunded Commitments Under Line Of Credit [Line Items]
Unfunded commitments under lines of credit	$ 144,950	$ 125,205

Financial Instruments With Of_4

Financial Instruments With Off-Balance Sheet Risk - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Financial Instruments With Off Balance Sheet Risk [Line Items]
Amount of allowance for credit losses for off balance sheet instruments	$ 1,055		$ 54
Provision for credit losses	203
Unfunded Loan Commitment [Member]
Financial Instruments With Off Balance Sheet Risk [Line Items]
Provision for credit losses	90	$ 0
Other Liabilities [Member]
Financial Instruments With Off Balance Sheet Risk [Line Items]
Amount of allowance for credit losses for off balance sheet instruments	$ 1,055		$ 54

Earning Per Share - Summary of

Earning Per Share - Summary of Composition of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Earnings Per Share [Abstract]
Net income (loss)	$ (1,553)	$ 1,524
Basic weighted average common shares outstanding	15,480,951	9,826,435
Net effect of dilutive stock options and warrants	0	227,249
Diluted weighted average common shares outstanding	15,480,951	10,053,684
Basic	$ (0.10)	$ 0.16
Diluted	$ (0.10)	$ 0.15

Earning Per Share - Schedule of

Earning Per Share - Schedule of Dilutive Securities Included in Computation of Earnings Per Share (Details)	3 Months Ended
	Mar. 31, 2022 shares
Earnings Per Share [Abstract]
Share-based compensation awards	151,200
Warrants	1,537,484
Total dilutive securities	1,688,684

Earnings per share - Schedule o

Earnings per share - Schedule of Dilutive Securities Excluded in Computation of Earnings Per Share (Details)	3 Months Ended
	Mar. 31, 2023 shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	1,752,184
Share-based Compensation Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	214,700
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	1,537,484