LINKBANCORP (LNKB) 10-K 29 Mar 24 2023 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 25, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Entity Central Index Key	0001756701
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Registrant Name	LINKBANCORP, Inc.
Securities Act 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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 79,560,850
Entity Common Stock, Shares Outstanding		37,348,151
Document Financial Statement Error Correction [Flag]	false
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the Proxy Statement for the 2024 Annual Meeting of Shareholders are incorporated by reference in Part III of this Form 10-K
Auditor Firm ID	74
Auditor Name	S.R. Snodgrass, P.C.
Auditor Location	Cranberry Township, Pennsylvania

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Noninterest-bearing cash equivalents	$ 13,089	$ 4,209
Interest-bearing deposits with other institutions	67,101	25,802
Cash and cash equivalents	80,190	30,011
Certificates of deposit with other banks		5,623
Securities available for sale, at fair value	115,490	78,813
Securities held to maturity (Fair value of $34,236 and $30,080, respectively)	36,735	31,822
Less: Allowance for credit losses - held to maturity securities	(512)
Securities held to maturity, net	36,223	31,822
Loans receivable	2,241,533	927,871
Less: Allowance for credit losses - loans	(23,767)	(4,666)	$ (3,152)
Net loans	2,217,766	923,205
Investments in restricted bank stock	3,965	3,377
Premises and equipment, net	22,279	6,743
Right-to-Use Asset - Premises	15,598	10,219
Bank-owned life insurance	48,847	19,244
Goodwill	56,968	35,842	35,842
Other intangible assets, net	25,733	1,052
Deferred tax asset	24,153	5,619
Accrued interest receivable and other assets	22,113	12,084
TOTAL ASSETS	2,669,325	1,163,654
Deposits:
Total deposits	2,298,473	946,772
Short-term borrowings	10,000	20,938
Note payable	590
Subordinated debt	61,444	40,484
Lease liabilities	16,464	10,219
Allowance for credit losses - unfunded commitments	2,189	54
Accrued interest payable and other liabilities	14,369	6,634
TOTAL LIABILITIES	2,403,529	1,025,101
COMMITMENTS AND CONTINGENT LIABILITIES (Notes 1, 7, and 17)
SHAREHOLDERS' EQUITY
Preferred stock (At December 31, 2023 and 2022: no par value; 5,000,000 shares authorized; no shares issued and outstanding.)
Common stock (At December 31, 2023 and 2022: $0.01 par value; 50,000,000 and 25,000,000 shares authorized, respectively; 37,340,700 and 14,939,640 shares issued and outstanding, respectively.)	369	149
Surplus	263,310	117,709
Retained earnings	4,843	27,100
Accumulated other comprehensive loss	(3,209)	(6,405)
Total equity attributable to parent	265,313	138,553
Noncontrolling interest in consolidated subsidiary	483
TOTAL SHAREHOLDERS' EQUITY	265,796	138,553	$ 109,623
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,669,325	1,163,654
Demand, noninterest bearing
Deposits:
Total deposits	655,953	192,773
Interest bearing
Deposits:
Total deposits	$ 1,642,520	$ 753,999

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Held-to-maturity, Fair value	$ 34,236	$ 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	50,000,000	25,000,000
Common Stock, Shares, Issued	37,340,700	14,939,640
Common Stock, Shares, Outstanding	37,340,700	14,939,640

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
INTEREST AND DIVIDEND INCOME
Loans receivable, including fees	$ 58,791	$ 36,396
Investment securities and certificates of deposit:
Taxable	3,260	2,175
Exempt from federal income tax	1,181	1,160
Other	1,966	533
Total interest and dividend income	65,198	40,264
INTEREST EXPENSE
Deposits	22,638	5,337
Other borrowings	1,923	441
Subordinated debt	1,926	1,501
Total interest expense	26,487	7,279
NET INTEREST INCOME BEFORE PROVISION FOR CREDIT LOSSES	38,711	32,985
Provision for credit losses	9,295	1,290
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	29,416	31,695
NONINTEREST INCOME
Service charges on deposit accounts	978	832
Bank-owned life insurance	738	497
Net realized (losses) gains on the sales of debt securities	(2,370)	13
Gain on sale of loans	465	753
Other	1,276	862
Total noninterest income	1,087	2,957
NONINTEREST EXPENSE
Salaries and employee benefits	20,612	16,224
Occupancy	3,015	2,119
Equipment and data processing	3,720	3,047
Professional fees	1,698	1,236
FDIC insurance	817	640
Bank shares tax	1,158	786
Merger & system conversion related expenses	11,176	973
Other	3,636	2,807
Total noninterest expense	45,832	27,832
(Loss) Income before income tax (benefit) expense	(15,329)	6,820
Income tax (benefit) expense	(3,361)	1,222
Net Income (Loss)	$ (11,968)	$ 5,598
(LOSS) EARNINGS PER SHARE, BASIC	$ (0.67)	$ 0.49
(LOSS) EARNINGS PER SHARE, DILUTED	$ (0.67)	$ 0.49
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING,
BASIC	17,753,914	11,310,386
DILUTED	17,753,914	11,310,386

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net Income (Loss)	$ (11,968)	$ 5,598
Components of other comprehensive (loss) income:
Unrealized gain (loss) on available-for-sale securities	3,225	(10,346)
Tax effect	(595)	2,173
Net of tax amount	2,630	(8,173)
Unrealized gain on cash flow hedges	716
Tax effect	(150)
Net of tax amount	566
Reclassification adjustment for debt securities gains realized in net income		(13)
Tax effect		3
Net of tax amount		(10)
Total other comprehensive income (loss)	3,196	(8,183)
Total comprehensive loss	$ (8,772)	$ (2,585)

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]	Total Equity Attributable to Parent [Member]	Total Equity Attributable to Parent [Member] Cumulative Effect Adjustment [Member]	Total Equity Attributable to Parent [Member] Cumulative Effect Adjusted Balance [Member]	Noncontrolling interest in consolidated subsidiary [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	5,598							5,598
Dividends declared	(3,334)							(3,334)
Issuance of shares of common stock, net proceeds, shares				5,101,205
Issuance of shares of common stock, net proceeds	34,650			$ 50		34,600
Exercise of stock options	120					120
Exercise of stock options, shares				12,000
Share-based compensation expense:
Stock option expense	79					79
Other comprehensive loss	(8,183)										(8,183)
Ending 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)	$ 138,553	$ (5,419)	$ 133,134
Ending Balance, Shares at Dec. 31, 2022				14,939,640	14,939,640
Net (loss) income	(11,968)							(11,968)					(11,968)
Dividends declared	(4,870)							(4,870)					(4,870)
Issuance of shares of common stock, net proceeds, shares				1,282,052
Issuance of shares of common stock, net proceeds	9,958			$ 13		9,945							9,958
Exercise of stock options	$ 150					150							150
Exercise of stock options, shares				29,632
Employee stock purchase plan, shares	454,000			21,494
Employee stock purchase plan	$ 174					174							174
Share-based compensation expense:
Restricted Stock Issuance				384,724
Stock Compensation Amortization	244					244							244
Impact of merger with Partners Bancorp, shares				20,683,158
Impact of merger with Partners Bancorp	135,778			$ 207		135,088							135,295			$ 483
Other comprehensive loss	3,196										3,196		3,196
Ending Balance at Dec. 31, 2023	$ 265,796			$ 369		$ 263,310		$ 4,843			$ (3,209)		$ 265,313			$ 483
Ending Balance, Shares at Dec. 31, 2023				37,340,700

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Common stock dividend per share declared	$ 0.3	$ 0.3

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
OPERATING ACTIVITIES
Net (loss) income	$ (11,968)	$ 5,598
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	9,295	1,290
Depreciation	1,121	850
Amortization of intangible assets	663	258
Accretion of discounts, net	(204)	(1,947)
Origination of loans to be sold	(4,210)	(9,362)
Proceeds from loan sales	4,537	10,115
Gain on sale of loans	(465)	(753)
Share-based and deferred compensation	1,049	656
Capitalized mortgage servicing rights		(71)
Bank-owned life insurance income	(738)	(497)
Loss (gain) on sale of debt securities, available for sale	2,370	(13)
Change in accrued interest receivable and other assets	(3,800)	(3,605)
Change in accrued interest payable and other liabilities	2,340	(175)
Net cash (used in) provided by operating activities	(10)	2,344
Investment securities available for sale:
Proceeds from sales	91,364	513
Proceeds from calls and maturities		1,245
Proceeds from principal repayments	8,285	11,903
Purchases	(9,756)
Investment securities held to maturity
Proceeds from principal repayments	3,436	2,585
Purchases	(11,289)	(34,389)
Proceeds from redemptions of certificates of deposit with other banks	5,623	7,205
Purchase of restricted investment in bank stocks	(15,624)	(7,996)
Redemption of restricted investment in bank stocks	21,799	7,304
Increase in loans, net	(65,915)	(206,406)
Purchase of bank-owned life insurance	(9,712)
Proceeds from death benefit under bank-owned life insurance		41
Purchase of premises and equipment	(1,153)	(2,304)
Purchase of computer software	(220)	(2,291)
Net cash acquired through merger and acquisition	41,745
Net cash provided by (used in) investing activities	58,583	(222,590)
FINANCING ACTIVITIES
Increase in deposits, net	51,834	175,107
Change in short-term borrowings, net	(65,640)	1,124
Proceeds from issuance of subordinated debt		20,000
Issuance of shares from exercise of stock options	150	120
Dividends paid	(4,870)	(3,334)
Net proceeds from issuance of common stock	10,132	34,650
Net cash (used in) provided by financing activities	(8,394)	227,667
(Decrease) Increase in cash and cash equivalents	50,179	7,421
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	30,011	22,590
CASH AND CASH EQUIVALENTS AT END OF PERIOD	80,190	30,011
SUPPLEMENTAL CASH FLOW DISCLOSURES
Interest	27,874	6,585
Income taxes		$ 395
Non-cash assets acquired:
Securities available for sale	123,440
Loans	1,240,334
Investments in restricted bank stock	6,763
Premises and equipment	15,504
Right-of-Use Asset	6,042
Bank-owned life insurance	19,153
Goodwill	21,126
Intangible Assets	25,344
Deferred tax assets	14,466
Accrued interest receivable and other assets	10,730
Liabilities assumed:
Deposits	1,299,867
Other borrowings	55,292
Subordinated debt	21,078
Operating lease liabilities	6,908
Accrued interest payable and other liabilities	5,724
Net non-cash assets acquired	94,033
Cash and cash equivalents acquired	$ 41,745

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (11,712)	$ (11,968)	$ 5,598

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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") 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, subject to recapitalization of the bank and continued compliance with capital ratios outlined in Note 17. On October 5, 2018, LINKBANCORP, Inc. 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 (the “Gratz Merger Agreement”) 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. 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. On November 30, 2023, the Company completed its merger with Partners Bancorp ("Partners"), and its wholly owned subsidiaries, The Bank of Delmarva and Virginia Partners Bank, pursuant to which Partners merged with and into the Company with the Company as the surviving corporation (the "Partners Merger"). The Bank of Delmarva and Virginia Partners Bank merged with and into LINKBANK with LINKBANK as the surviving bank (the "Bank Mergers"). In connection with the announcement of the Partners Merger in the first quarter of 2023, LINKBANCORP completed a private placement of $ 10.0 million with certain directors of LINKBANCORP as well as other accredited investors. 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, and loan production offices located in Chester and York Counties, in Pennsylvania, eight solutions centers in Wicomico, Charles, Anne Arundel, and Worcester counties in Maryland, and a loan production office in Anne Arundel County in Maryland, four solutions centers and a loan production office in Susssex county in Delaware, three solutions centers in Camden and Burlington counties in New Jersey, one solutions center in Spotsylvania County in Virginia, and three solutions centers in the cities of Fredericksburg and Reston, Virginia. 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. Basis of Presentation The merger of Partners with and into the Company was accounted for as an acquisition using the acquisition method of accounting, in accordance with the provisions of FASB ASC 805 Business Combinations. As such, LINKBANCORP was the accounting acquirer and Partners was the accounting acquiree. Factors considered within this guidance included, but were not limited to the following: • the relative voting interests of LINK shareholders and Partners shareholders in the resulting company after the merger was completed; • the composition of the board of directors of the Company after the merger was completed; • the composition of executive and senior management of the resulting company after the merger was completed; • the terms of the exchange of equity securities in the merger; and • the relative size of LINK and Partners at the time of the merger. Accordingly, LINKBANCORP's historical financial statements are the historical financial statements of the combined company for all periods prior to November 30, 2023 (the "Merger Date"). The Company’s results of operations for 2023 include the results of operations of the combined company on and after the Merger Date. Results for periods before the Merger Date reflect only those consolidated results of LINKBANCORP and do not include the results of operations of Partners. The assets and liabilities of Partners as of the Merger Date have been recorded at their estimated fair value and added to those of LINKBANCORP. See Note 2. Merger for further information. The accompanying 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. The following summarizes the more significant of these policies and practices. 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 $ 34,650 after deducting underwriting discounts and commissions of $ 2,487 and other offering expenses of $ 1,114 . The Company plans to use the proceeds to support the Bank's current growth, its future growth initiatives, and for general corporate purposes. The Company's common stock now trades on the Nasdaq Capital Market under the symbol "LNKB." 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. Use of 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. Acquisition Method of Accounting The Company accounts for acquisitions using the acquisition method of accounting. The acquisition method of accounting requires the Company to estimate the fair value of the tangible assets and identifiable intangible assets acquired and liabilities assumed. The estimated fair values are based on available information and current economic conditions at the date of acquisition. Fair value may be obtained from independent appraisers, discounted cash flow present value techniques, management valuation models, quoted prices on national markets or quoted market prices from brokers. These fair value estimates will affect future earnings through the disposition or amortization of the underlying assets and liabilities. Accounting for business combination under GAAP acquisition method prohibits “carrying over” valuation allowances, such as the allowance for credit losses. Uncertainties relating to the expected future cash flows are reflected in the fair value measurement of the acquired loans and reflected in the purchase price. The Company will establish loan loss allowances for the acquired loans in periods after the acquisition, but only for losses incurred on these loans due to credit deterioration after acquisition. For business acquisitions, whereby the Company acquires loans that have shown evidence of credit deterioration since origination, the Company will classify these loans as purchased credit-deteriorated (“PCD”) loans. The Company will determine which loans will be classified as PCD loans based on borrower payment history, past due status, loan credit grading, value of underlying collateral, underwriting standards and other factors that affect the collectability of contractual cash flows. Under GAAP, purchasers are permitted to individually evaluate or collectively aggregate PCD loans into pools. PCD loans acquired in the same fiscal quarter may be assembled into one or more pools with common risk characteristics. Once pooled, a single composite interest rate is used to determine aggregate expected cash flows for each respective pool. PCD loans are recorded on the acquisition date at fair value. The Company estimates the amount and timing of expected cash flows for each individually analyzed loan. Estimated cash flows in excess of the amount paid is recorded as interest income over the remaining life of the loan. On a quarterly basis, the Company will update the amount of loan principal and interest cash flows expected to be collected, incorporating assumptions regarding default rates, loss severities, the amounts and timing of prepayments and other factors that are reflective of current market conditions. Probable decreases in expected loan principal cash flows trigger the recognition of impairment, which is then measured as the present value of the expected principal loss plus any related foregone interest cash flows discounted at the loan’s effective interest rate. Impairments that occur after the acquisition date are recognized through the allowance for credit losses. Probable and significant increases in expected cash flows would first reverse any previously recorded allowance for credit losses; any remaining increases are recognized prospectively as interest income. The impacts of (i) prepayments, (ii) changes in variable interest rates, and (iii) any other changes in the timing of expected cash flows are recognized prospectively as adjustments to interest income. Disposals of loans, which may include sales of loans, receipt of payments in full by the borrower, or foreclosure, result in removal of the loan from the PCD portfolio. Goodwill and Other Intangible Assets Goodwill represents the excess of the acquisition cost over the fair value of the net assets acquired in the acquisition. GAAP requires goodwill to be tested for impairment on an annual basis and between annual tests in certain circumstances and written down when impaired. There can be no assurance that future goodwill impairment tests will not result in a charge to income. Core deposit intangible assets (“CDI”) are initially measured at fair value and then amortized over the expected life on an accelerated basis using projected decay rates of the underlying core deposits. The expected life is generally ten years . The principal factors considered when valuing the CDI consist of the following: (1) the rate and maturity structure of the interest-bearing liabilities, (2) estimated retention rates for each deposit liability category, (3) the current interest rate environment, and (4) estimated noninterest income potential of the acquired relationship. The CDI is evaluated periodically for impairment. Goodwill and other intangible assets are reviewed for impairment annually as of December 31 and between annual tests when events and circumstances indicate that impairment may have occurred. If there is a goodwill impairment charge, it will be the amount by which the reporting unit’s carrying amount exceeds its fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The same one-step impairment test is applied to goodwill at all reporting units. The determination of the fair value of the Company incorporates assumptions that marketplace participants would use in their estimates of fair value of the Company in a change of control transaction, as prescribed by ASC Topic 820. To arrive at a conclusion of fair value, we utilize both the Income and Market Approach and then apply weighting factors to each result. Weighting factors represent our best business judgment of the weightings a market participant would utilize in arriving at a fair value for the Company. In performing our analyses, we also made numerous assumptions with respect to industry performance, business, economic and market conditions, and various other matters, many of which cannot be predicted and are beyond our control. With respect to financial projections, projections reflect the best currently available estimates and judgments as to the expected future financial performance of the Company. Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand and amounts due from banks. Generally, federal funds are purchased and sold for one-day periods. Short-term investments include interest bearing-deposits with banks with an original maturity of less than 90 days. 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. 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 $ 288 at December 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. 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 and farmland, commercial and industrial, commercial real estate, and municipal. Consumer loans consist of the following classes: residential real estate, and consumer and other. 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 loan s 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. Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by outstanding commitments from investors. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. 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 are evaluated individually generally based on nonaccrual and delinquency status. Loans evaluated individually 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. Investment in Restricted Stock, at Cost The Company holds restricted stock in the Federal Home Loan Bank (“FHLB”) of Pittsburgh and the Atlantic Community Bancshares, Inc. (“ACBB”) which is carried at cost. The Company holds $ 389 and $ 194 o f ACBB stock at December 31, 2023 and 2022, respectively. The Company holds $ 3,576 and $ 3,183 of FHLB stock at December 31, 2023 and 2022 , respectively. The FHLB stock is bought from and sold to the FHLB based upon its $ 100 par value. The stock does not have a readily determinable fair value and as such is classified as restricted stock, carried at cost, and evaluated for impairment as necessary. The stock’s value is determined by the ultimate recoverability of the par value rather than by recognizing temporary declines. The determination of whether the par value will ultimately be recovered is influenced by criteria such as the following: (a) the significance of the decline in net assets of the FHLB as compared to the capital stock amount and the length of time this situation has persisted; (b) commitments by the FHLB to make payments required by law or regulation and the level of such payments in relation to the operating performance; (c) the impact of legislative and regulatory changes on the customer base of the FHLB; and (d) the liquidity position of the FHLB. Management evaluated the stock and concluded that the stock was not impaired for the periods presented herein. Bank-Owned Life Insurance The Company invests in bank-owned life insurance (“BOLI”) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Company on a chosen group of employees. The Company is the owner and beneficiary of the policies. This life insurance investment is carried at the cash surrender value of the underlying policies. Income from the increase in cash surrender value of the policies is included in non-interest income in the Consolidated Statement of Operations, net of expenses. Premises and Equipment Leasehold improvements and furniture and equipment are stated at cost, less accumulated depreciation. Depreciation and amortization expense is computed using the straight-line method over the estimated useful lives of the assets. Estimated useful lives for furniture and equipment are three to ten years ; leasehold improvements are amortized over the shorter of their respective lease term or estimated life of the improvement. Other Real Estate Owned Foreclosed assets acquired in settlement of loans are carried at fair value, less estimated costs to sell. Prior to foreclosure, as the value of the underlying loan is written down to fair value of the real estate or other assets to be acquired by a charge to the allowance for credit losses, if necessary. Any subsequent write-downs are charged against operating expenses. Operating expenses of such properties, net of related income and losses on disposition, are included in other expenses and gains and losses are included in other noninterest income or other noninterest expense. As of December 31, 2023 and 2022 , the Company had no other real estate owned. At December 31, 2023, the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process was $ 2.95 million. Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control of the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Bank, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Bank does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Income Taxes The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Bank determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of the evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. The Company accounts for uncertain tax positions if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management’s judgment. The Bank recognizes interest and penalties on income taxes as a component of income tax expense. Allowance for Off-Balance Sheet Financial Instruments In the ordinary course of business, the Bank has entered into off-balance sheet financial instruments consisting of commitments to extend credit and letters of credit. Such financial instruments are recorded in the consolidated balance sheets when they are funded. 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 cancellable by the Company. The allowance for credit losses on off-balance sheet credit exposures is adjusted through credit losss 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. Share-based Compensation The Bank follows the provisions of ASC 718-10, Compensation – Stock Compensation. This standard requires the Bank to recognize the cost of employee and organizer services received in share-based payment transactions and measure the cost based on the grant-date fair value of the award. The cost will be recognized over the period during which the employee or organizer is required to provide service in exchange for the award. The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employee’s service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. A Black-Scholes model is used to estimate the fair value of stock options, while the fair value of the Company’s common stock as the date of grant is used for restricted stock awards. Stock Warrants The Company issued stock purchase warrants in connection with its initial stock offering via private placement, giving organizers the right to purchase shares of common stock at the initial offering price of $ 10 per share. For organizers, the warrants serve as a reward for bearing the financial risk of the Company’s organization by advancing “seed money” for its organizational and pre-opening expenses. The organizers’ warrants are non-voting and are exercisable for a period of ten years from the date of grant. All grants were issued during 2019. These warrants are transferable in accordance with the warrant agreement, but are not puttable to the Company. These shares may be issued from previously authorized but unissued shares of stock. The Board has made no additional authorization to issue any further warrants as of December 31, 2023 and has no current plans for future issuance of warrants. To date, organizers have not exercised any warrants since their issuance. Based on the contractual terms, the warrants do not fall within the scope of ASC 480-10, Distinguishing Liabilities from Equity , and they meet the requirements within ASC 815, Derivatives and Hedging , to be classified within shareholders’ equity. The fair value of these shares upon issuance using the Black-Scholes model was zero, based on the fair value for the stock on the date of grant. Comprehensive Income Comprehensive Income consists of net income and other comprehensive (loss) income. Other comprehensive (loss) income includes unrealized gains and losses on securities available for sale, which is also recognized as a separate component of equity. Treasury Stock Common stock shares repurchased are recorded as treasury stock, at cost on the consolidated balance sheets, on a settlement date basis. Gains and losses on subsequent reissuance of shares are credited or charged to surplus using the average cost method. Earnings Per Share Basic earnings per share (EPS) represents net income available to common shareholders divide

Merger and Acquisition

Merger and Acquisition	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Merger and Acquisition	2. MERGER AND ACQUISITION As described in Note 1. Summary of Significant Accounting Policies, effective November 30, 2023 the Company completed its merger with Partners by acquiring 100 % of the outstanding common shares of Partners. Pursuant to the Merger Agreement, Partners merged with and into LINKBANCORP with LINKBANCORP as the surviving corporation. Additionally, the Bank of Delmarva and Virginia Partners Bank merged with and into LINKBANK, with LINKBANK as the surviving bank. The Partners Merger constituted a business combination and was accounted for using the acquisition method of accounting, in accordance with the provisions of FASB ASC 805 Business Combinations. As such, LINKBANCORP was the accounting acquirer and Partners was the accounting acquiree and the historical financial statements of the combined company are the historical financial statements of LINKBANCORP. Net interest income and net loss for the Company were $ 8,897 and $ 11,712 , respectively since the date of acquisition through December 31, 2023 and is included in the Company's Consolidated Statement of Operations. Under the Partners Merger Agreement, Partners shareholders received 1.150 LINKBANCORP common shares for each share they owned, and cash in lieu of fractional shares. LINKBANCORP issued 20.7 million common shares to Partners shareholders which represented approximately 55.4 % of the post-merger outstanding common shares of the Company. The fair value of the common shares issued as part of the consideration paid for Partners was determined by the closing price of the Company's common shares at the acquisition date. The total fair value consideration was $ 135.8 million which consisted of $ 133.8 million for the fair value of common stock issued and $ 2.0 million for the fair value of Partners restricted stock shares. The following condensed statement reflects the amounts acquired at the acquisition date for each major class of assets acquired and liabilities assumed. Total Consideration in the Merger $ 135,779 Calculated Fair Value of Assets Acquired Cash and cash equivalents $ 34,586 Federal funds sold 7,159 Securities available for sale 123,440 Loans, net of ACL 1,240,334 Premises and equipment 15,504 Right-of-use asset 6,042 Core deposit intangible 25,344 Deferred taxes 14,466 Investments in restricted bank stock 6,763 Accrued interest receivable and other assets 29,884 Total Assets Acquired 1,503,522 Calculated Fair Value of Liabilities Assumed Deposits 1,299,867 Long term borrowings 55,292 Subordinated debt 21,078 Operating lease liabilities 6,908 Other liabilities 5,724 Total Liabilities Assumed 1,388,869 Net Assets Acquired 114,653 Goodwill From the Merger $ 21,126 The following table summarizes the Partners Merger as of November 30, 2023: Consideration paid (dollars in thousands) Common stock consideration: Common shares of Partners Bancorp 17,985,577 Exchange ratio 1.15 LINKBANCORP, Inc. common stock issued 20,683,158 LINKBANCORP, Inc. stock price on acquisition date $ 6.47 Purchase price assigned to Partners Bancorp common shares 133,820 Restricted stock consideration Partners Bancorp restricted stock shares 297,726 LINKBANCORP, Inc. stock price on acquisition date $ 6.47 Total purchase price assigned to Partners Bancorp restricted shares 1,926 Cash paid in exchange for Partners Bancorp stock options and fractional shares 33 Total consideration $ 135,779 Net Assets Acquired Partners Bancorp shareholders’ equity $ 143,817 Partners Bancorp goodwill and intangibles ( 10,699 ) Fair Value Adjustments: Securities available for sale ( 921 ) Loans Interest rate ( 53,681 ) General credit ( 11,607 ) Credit adjustment for loans acquired with deteriorated credit quality ( 6,016 ) Remove existing deferred loan fees, net at acquisition 2,462 Remove the allowance for credit losses present at acquisition 16,124 Premises and equipment 3,045 Core deposit intangible 25,344 Other assets 4,036 Liabilities Time deposits 3,595 Subordinated debt 1,179 Other liabilities ( 2,025 ) 114,653 Goodwill From the Merger $ 21,126 Pursuant to accounting standards, the Company assigned a fair value to the assets acquired and liabilities assumed of Partners. ASC 820 defines fair value as “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.” The assets acquired and liabilities assumed in the acquisition of Partners were recorded at their estimated fair values based on management’s best estimates using information available at the date of the acquisition and are subject to adjustment for up to one year after the closing date of the acquisition. While the fair values are not expected to be materially different from the estimates, any material adjustments to the estimates will be reflected, retroactively, as of the date of the acquisition. The items most susceptible to adjustment are the fair value adjustments on loans, core deposit intangible and the deferred income tax assets resulting from the acquisition. The Company is continuing to finalize the fair values of all aspects of the acquisition. Goodwill represents consideration transferred in excess of the fair value of the net assets acquired. The goodwill resulting from the acquisition represents the value expected from the expansion of the Company's market and enhancement of operations and efficiencies. Goodwill acquired in the acquisition is not deductible for tax purposes. Investment securities available-for-sale The estimated fair values of the investment securities available for sale, primarily comprised of U.S. Government agency mortgage-backed securities, obligations of states and political subdivisions, and obligations of U.S. Government agencies and corporations were determined using Level 1 and Level 2 inputs in the fair value hierarchy. A fair value discount of $ 921 was recorded and will be amortized over the estimated life of the investments using the interest rate method. Loans Acquired loans are classified into two categories: PCD loans and non-PCD loans. PCD loans are defined as a loan or group of loans that have experienced more than insignificant credit deterioration since origination. Non-PCD loans will have an allowance established on acquisition date, which is recognized as an expense through provision for credit losses. The allowance for credit losses on non-PCD loans of $ 9.7 million was recorded through the provision for credit losses within the Consolidated Statements of Operations. For PCD loans, an allowance is recognized at acquisition by adding it to the fair value of the loan, which is the “Day 1 amortized cost”. There is no provision for credit loss expense recognized on PCD loans because the initial allowance is established by grossing-up the amortized cost of the PCD loan. At the date of acquisition, of the $ 1.3 billion of loans acquired from Partners, $ 431.6 million, or 33 %, of Partners’ loan portfolio, was accounted for as PCD loans. The fair value of PCD loans was $ 408.6 million at the date of acquisition. The gross contractual amounts receivable related to the PCD loans was $ 431.6 million. The company estimates, on the date of acquisition, that $ 158 of the contractual cash flows specific to the PCD loans will not be collected. Leased Facilities The Company assumed leases on 11 facilities of Partners. The Company believes that the current lease costs were at market terms therefore no fair value adjustment is needed. Owned Facilities The Company acquired 13 locations previously owned by Partners as branches and administration offices. A fair value adjustment of $ 5.9 million was recorded at acquisition date. Core Deposit Intangible The fair value of the core deposit intangible was determined based on a discounted cash flow analysis using a discount rate commensurate with market participants. To calculate cash flows, deposit account servicing costs (net of deposit fee income) and interest expense on deposits were compared to the higher cost of alternative funding sources available through national brokered CD offering rates and FHLB advance rates. The projected cash flows were developed using expected deposit attrition. The core deposit intangible will be amortized over ten years using the sum-of-years digits method. Time Deposits The fair value adjustment for time deposits was based on a discounted cash flow methodology of the contract rates and contractual repayments of fixed maturity deposits using prevailing market interest rates for similar-term time deposits. The time deposit fair value adjustment will be amortized into income on a level yield amortization method over the contractual life of the deposits. Long Term Borrowings The Company reviewed the cost of the borrowings to market interest rates for similar instruments and believed that the rates were comparable and that no fair value adjustment was recorded. Subordinated Debt The fair value of the subordinated debt was determined using a discounted cash flow method using a market participant discount rate for similar instruments. The subordinated debt fair value adjustment will be amortized into income on a level yield amortization method based upon the assumed market rate and the term of the subordinated debt. Pro Forma Combined Results of Operations (Unaudited) The following pro forma financial information presents the consolidated results of operations of Partners and LINKBANCORP as if the Partners Merger occurred as of January 1, 2022 with pro forma adjustments. The pro forma adjustments give effect to any change in interest income due to the accretion of discounts (premiums) associated with the fair value adjustments of acquired loans, any change in interest expense due to estimated premium amortization/discount accretion associated with the fair value adjustments to acquired time deposits and other debt, and the amortization of the core deposit intangible that would have resulted had the deposits been acquired as of January 1, 2022. Merger related expenses incurred by the Company during the year ended December 31, 2023 are not reflected in the pro forma amounts. The pro forma information does not necessarily reflect the results of operations that would have occurred had Partners merged with LINKBANCORP, Inc. at the beginning of 2023. The pro forma amounts for the years ended December 31, 2023 and 2022 do not reflect the anticipated cost savings that had not yet been realized. Year ended December 31, (Dollars in thousands) 2023 2022 Net interest income $ 102,941 $ 99,734 Non-interest income 5,252 8,158 Net income (loss) 26,255 25,448 Basic earnings (loss) per common share $ 0.71 $ 0.80 Diluted earnings (loss) per common share $ 0.71 $ 0.80

Investment Securities

Investment Securities	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Investment Securities	3. INVESTMENT SECURITIES The amortized cost, gross unrealized gains and losses, allowance for credit losses, and fair value of investment securities available for sale are summarized as follows: December 31, 2023 (In Thousands) Amortized Gross Gross Allowance for Credit Losses Fair Value Available for Sale: US Government Agency securities $ 12,711 $ 279 $ ( 5 ) $ — $ 12,985 US Government Treasury securities 4,925 17 — — 4,942 Obligations of state and political subdivisions 49,640 420 ( 3,015 ) — 47,045 Mortgage-backed securities in government-sponsored entities 50,795 515 ( 3,129 ) — 48,181 Other securities 2,301 49 ( 13 ) — 2,337 $ 120,372 $ 1,280 $ ( 6,162 ) $ — $ 115,490 Amortized Gross Gross Fair Allowance for Held to Maturity: Corporate debentures $ 15,000 $ — $ ( 1,592 ) $ 13,408 $ ( 512 ) Structured mortgage-backed securities 21,735 — ( 907 ) 20,828 — $ 36,735 $ — $ ( 2,499 ) $ 34,236 $ ( 512 ) 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 show the Company's gross unrealized losses and fair value, aggregated by investment category and length of time the individual debt securities have been in a continuous unrealized loss position. December 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: US Government Agency Securities $ 1,995 $ ( 5 ) $ — $ — $ 1,995 $ ( 5 ) Obligations of state and political subdivisions 4,836 ( 247 ) 27,736 ( 2,768 ) 32,572 ( 3,015 ) Mortgage-backed securities in government-sponsored entities 4,703 ( 136 ) 31,249 ( 2,993 ) 35,952 ( 3,129 ) Other securities — — 601 ( 13 ) 601 ( 13 ) $ 11,534 $ ( 388 ) $ 59,586 $ ( 5,774 ) $ 71,120 $ ( 6,162 ) 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 ) The Company reviews its position quarterly and believes that as of December 31, 2023 and 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 164 and 175 available for sale debt securities with unrealized losses at December 31, 2023 and 2022 , respectively. There were 12 and ten held-to-maturity debt securities with unrealized losses at December 31, 2023 and 2022, respectively. The Company has concluded that the unrealized losses disclosed above are not other than temporary, but are the result of interest rate changes that are not expected to result in the noncollection of principal and interest during the year. As of December 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 $ 8,093 $ 8,160 $ — $ — Due after one year through five years 12,154 12,186 6,000 5,795 Due after five years through ten years 19,812 19,248 9,000 7,613 Due after ten years 27,845 25,993 — — Mortgage-backed securities and Collateralized mortgage obligations 50,795 48,181 21,735 20,828 Other securities 1,673 1,722 — — $ 120,372 $ 115,490 $ 36,735 $ 34,236 The following table summarizes sales of debt securities: (In Thousands) For the year ended December 31, 2023 2022 Proceeds $ 91,364 $ 513 Gross gains — 13 Gross losses 2,370 — Net loss $ ( 2,370 ) $ 13 The Company had pledged debt securities with a carrying value of $ 65,935 and $ 47,418 to secure public monies as of December 31, 2023 and 2022 , respectively.

Loans Receivable

Loans Receivable	12 Months Ended
	Dec. 31, 2023
Loans and Leases Receivable Disclosure [Abstract]
Loans Receivable	4. LOANS RECEIVABLE The portfolio segme nts and classes of loans are as follows: (In Thousands) December 31, 2023 December 31, 2022 Agriculture and farmland loans $ 65,861 $ 55,746 Construction loans 178,483 57,713 Commercial & industrial loans 238,343 104,755 Commercial real estate loans Multifamily 180,788 105,390 Owner occupied 501,732 139,554 Non-owner occupied 580,972 245,274 Residential real estate loans First liens 402,433 168,084 Second liens and lines of credit 70,747 35,576 Consumer and other loans 16,756 10,057 Municipal loans 5,244 5,466 2,241,359 927,615 Deferred costs 174 256 Allowance for credit losses ( 23,767 ) ( 4,666 ) Total $ 2,217,766 $ 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, northern Virginia, eastern Maryland, Delaware, and southern New Jersey. A significant portion of the loan portfolio is secured by real estate. At December 31, 2023 and 2022 , the Company serviced residential mortgage loans for the Federal Home Loan Bank of Pittsburgh in the amount of $ 44,167 and $ 47,356 , respectively.

Allowance for Credit Losses

Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2023
Allowance for Credit Loss [Abstract]
Allowance for Credit Losses	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 Year Ended December 31, 2022 (In Thousands) Average Interest Income Recognized With no related allowance recorded: Agriculture loans $ 200 $ 9 Commercial loans 39 — Commercial real estate loans 2,365 125 Residential real estate loans 4,772 159 Consumer loans — — Municipal loans — — 7,376 293 With an allowance recorded: Agriculture loans $ — $ — Commercial loans 23 1 Commercial real estate loans — — Residential real estate loans — — Consumer loans — — Municipal loans — — 23 1 Total $ 7,399 $ 294 The following table present 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 Total $ 1,918 The above nonaccrual loans as of December 31, 2022 exclude PCI loans with balances 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. Approximate ly $ 540,914 or 58.3 % o f the Bank’s loan portfolio was in commercial real estate loans at December 31, 2022. While the Bank does not have a concentration of credit risk with any single borrower or industry, repayments on loans in these portfolios can be negatively influenced by decreases in real estate values. The Bank mitigates this risk through conservative underwriting policies and procedures. In addition, $ 139,555 of real estate-commercial loans were owner occupied properties as of December 31, 2022. These types of loans are generally considered to involve less risk than nonowner-occupied mortgages. 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 periods that were considered TDRs. " id="sjs-B4" xml:space="preserve">5. ALLO WANCE 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 credit losses inherent in the loan portfolio at the Consolidated Balance Sheet date. The Company considers the allowance for credit losses adequate to cover expected credit losses in the loan portfolio at December 31, 2023. The following tables summarize the activity in the allowance for credit losses by loan segment for the year ended December 31, 2023. Beginning balance Impact of adopting ASC 326 Allowance for credit loss on PCD acquired loans Charge-offs Recoveries Provision for credit losses Ending balance (In Thousands) For the Year Ended December 31, 2023 Allowance for credit losses: Agriculture and farmland $ 279 $ ( 190 ) $ — $ — $ — $ ( 77 ) $ 12 Construction 274 513 39 — — 133 959 Commercial & industrial 583 283 303 ( 200 ) 1 1,970 2,940 Commercial real estate Multifamily 480 340 97 — — 566 1,483 Owner occupied 635 760 1,816 — — 3,361 6,572 Non-owner occupied 1,116 3,195 1,937 — — ( 475 ) 5,773 Residential real estate First liens 1,029 635 42 — 54 3,018 4,778 Second liens and lines of credit 218 140 64 — 61 589 1,072 Municipal 12 ( 2 ) — — — 69 79 Consumer 40 ( 19 ) 5 — — 73 99 Total $ 4,666 $ 5,655 $ 4,303 $ ( 200 ) $ 116 $ 9,227 $ 23,767 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 December 31, 2023 (In Thousands) Nonaccrual with No Allowance for Credit Loss Nonaccrual with a related Allowance for Credit Loss Total Nonaccrual Loans past due over 89 days still accruing Agriculture and farmland $ — $ — $ — $ — Construction 191 — 191 — Commercial & industrial 53 8 61 58 Commercial real estate — Multifamily — — — — Owner occupied 2,465 83 2,548 6 Non-owner occupied 948 281 1,229 — Residential real estate — First liens 2,346 361 2,707 149 Second liens and lines of credit 294 — 294 — Municipal — — — — Consumer 7 — 7 — Total $ 6,304 $ 733 $ 7,037 $ 213 The Company recognized $ 124 of interest income on nonaccrual loans during the year ended December 31, 2023. The following table presents, by class of loans, the carrying value of collateral dependent nonaccrual loans and type of collateral as of December 31, 2023 December 31, 2023 (In Thousands) Real Estate Business Assets Other Total Agriculture and farmland loans $ — $ — $ — $ — Construction 191 — — 191 Commercial & industrial loans — 61 — 61 Commercial real estate loans Multifamily — — — — Owner occupied 2,548 — — 2,548 Non-owner occupied 1,229 — — 1,229 Residential real estate loans First liens 2,707 — — 2,707 Second liens and lines of credit 294 — — 294 Municipal — — — — Consumer — — 7 7 $ 6,969 $ 61 $ 7 $ 7,037 The following table presents an aging analysis of the recorded investment of past due loans at December 31, 2023. December 31, 2023 (In Thousands) 30-59 60-89 90 Days Total Current Total Agriculture and farmland $ 14 $ — $ — $ 14 $ 65,847 $ 65,861 Construction 10 — 191 201 178,282 178,483 Commercial & industrial 46 1 118 165 238,178 238,343 Commercial real estate Multifamily — — — — 180,788 180,788 Owner occupied 156 2,802 137 3,095 498,637 501,732 Non-owner occupied — 86 1,239 1,325 579,647 580,972 Residential real estate First liens 719 419 872 2,010 400,423 402,433 Second liens and lines of credit 279 128 97 504 70,243 70,747 Municipal — — — — 16,756 16,756 Consumer 15 15 7 37 5,207 5,244 Total $ 1,239 $ 3,451 $ 2,661 $ 7,351 $ 2,234,008 $ 2,241,359 Credit Quality Information The following tables represent credit exposures by internally assigned grades as of December 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 December 31, 2023. December 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 $ 1,466 $ 14,372 $ 9,613 $ 5,147 $ 2,319 $ 22,627 $ 5,114 $ 29 $ 60,687 Special mention — — 30 — 811 1,206 342 — 2,389 Substandard or lower 13 — 15 121 — 2,576 60 — 2,785 Total Agriculture and farmland $ 1,479 $ 14,372 $ 9,658 $ 5,268 $ 3,130 $ 26,409 $ 5,516 $ 29 $ 65,861 Agriculture and farmland Current period gross charge-offs — — — — — — — — — Construction Pass 64,460 52,888 30,993 3,057 5,244 5,816 14,424 1,317 178,199 Special mention — — — — — — 93 — 93 Substandard or lower — — — 98 — — — 93 191 Total Construction 64,460 52,888 30,993 3,155 5,244 5,816 14,517 1,410 178,483 Construction Current period gross charge-offs — — — — — — — — — Commercial & industrial Pass 29,776 33,213 25,315 14,018 4,429 9,110 120,747 68 236,676 Special mention — 113 139 — 15 4 1,071 — 1,342 Substandard or lower — — 47 — 194 — 43 41 325 Total Commercial & industrial 29,776 33,326 25,501 14,018 4,638 9,114 121,861 109 238,343 Commercial & industrial Current period gross charge-offs — — — — — — 200 — 200 Commercial real estate - Multifamily Pass 14,918 80,127 50,320 18,871 6,031 8,351 298 — 178,916 Special mention — — — — — — — — — Substandard or lower — — — — — 1,872 — — 1,872 Total Commercial real estate - Multifamily 14,918 80,127 50,320 18,871 6,031 10,223 298 — 180,788 Commercial real estate - Multifamily Current period gross charge-offs — — — — — — — — — December 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 61,336 135,472 98,261 51,485 39,174 91,315 8,852 6 485,901 Special mention — 377 3,125 — 6,318 — 429 — 10,249 Substandard or lower — — — 626 2,408 2,391 157 — 5,582 Total Commercial real estate - Owner occupied 61,336 135,849 101,386 52,111 47,900 93,706 9,438 6 501,732 Commercial real estate - Owner occupied Current period gross charge-offs — — — — — — — — — Commercial real estate - Non-owner occupied Pass 58,335 174,248 126,009 56,468 64,301 93,193 6,376 86 579,016 Special mention — — 42 — — — — — 42 Substandard or lower — — 325 — 56 1,284 249 — 1,914 Total Commercial real estate - Non-owner occupied 58,335 174,248 126,376 56,468 64,357 94,477 6,625 86 580,972 Commercial real estate - Non-owner occupied Current period gross charge-offs — — — — — — — — — Municipal Pass 529 — 420 1,675 — 2,526 94 — 5,244 Special mention — — — — — — — — — Substandard or lower — — — — — — — — — Total Commercial real estate - Municipal 529 — 420 1,675 — 2,526 94 — 5,244 Municipal Current period gross charge-offs — — — — — — — — — Total Pass $ 230,820 $ 490,320 $ 340,931 $ 150,721 $ 121,498 $ 232,938 $ 155,905 $ 1,506 $ 1,724,639 Special mention — 490 3,336 — 7,144 1,210 1,935 — 14,115 Substandard or lower 13 — 387 845 2,658 8,123 509 134 12,669 Total $ 230,833 $ 490,810 $ 344,654 $ 151,566 $ 131,300 $ 242,271 $ 158,349 $ 1,640 $ 1,751,423 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. December 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 $ 45,236 $ 99,877 $ 99,972 $ 43,063 $ 23,404 $ 80,456 $ 8,982 $ — $ 400,990 Nonperforming — — 33 101 208 1,101 — — 1,443 Total Residential real estate - First liens $ 45,236 $ 99,877 $ 100,005 $ 43,164 $ 23,612 $ 81,557 $ 8,982 $ — $ 402,433 Residential real estate - First liens Current period gross charge-offs — — — — — — — — — Residential real estate - Second liens and lines of credit Performing 1,207 1,818 386 184 336 2,270 64,396 — 70,597 Nonperforming — — — — — — 150 — 150 Total Residential real estate - Second liens and lines of credit 1,207 1,818 386 184 336 2,270 64,546 — 70,747 Residential real estate - Second liens and lines of credit Current period gross charge-offs — — — — — — — — — Consumer and other Performing 5,007 437 223 153 73 88 10,770 — 16,751 Nonperforming — — — — — — 5 — 5 Total Consumer and other 5,007 437 223 153 73 88 10,775 — 16,756 Consumer and other Current period gross charge-offs — — — — — — 1 — 1 Total Performing $ 51,450 $ 102,132 $ 100,581 $ 43,400 $ 23,813 $ 82,814 $ 84,148 $ — $ 488,338 Nonperforming — — 33 101 208 1,101 155 — 1,598 Total $ 51,450 $ 102,132 $ 100,614 $ 43,501 $ 24,021 $ 83,915 $ 84,303 $ — $ 489,936 Modifications to Borrowers Experiencing Financial Difficulty The Company may modify loans to borrowers experiencing financial difficulty by providing principal forgiveness, term extension, interest rate reduction or an other-than-insignificant payment delay. When principal forgiveness is provided, the amount of forgiveness is charged off against the allowance for credit losses. The Company may also provide multiple types of modifications on an individual loan. For the year ended December 31, 2023, the Company did not extend any modifications to borrowers experiencing financial difficulty that had a more-than-insignificant direct change in the contractual cash flows of the loan. Purchased Credit Deteriorated Loans The Company has purchased loans for which there was, at acquisition, evidence of more than insignificant deterioration of credit quality since origination. The carrying amount of these loans is as follows. (In Thousands) 2023 Purchase price of loans at acquisition $ 431,600 Allowance for credit losses at acquisition 4,303 Non-credit (discount) premium at acquisition ( 16,981 ) Par value of acquired loans at acquisition $ 418,922 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 as of and for the year ended December 31, 2022. The following table summarizes the activity in the allowance for loan losses by loan class for the year ended December 31, 2022. Agriculture Commercial and PPP Commercial Residential Consumer Municipal Unallocated Total (In Thousands) For the Year Ended December 31, 2022 Allowance for loan losses: Beginning balance $ 23 $ 582 $ 799 $ 1,634 $ 22 $ 15 $ 77 $ 3,152 Charge-offs — ( 1 ) — ( 3 ) ( 3 ) — — ( 7 ) Recoveries — 32 — 197 2 — — 231 Provision 10 ( 30 ) 1,663 ( 292 ) 19 ( 3 ) ( 77 ) 1,290 Ending balance $ 33 $ 583 $ 2,462 $ 1,536 $ 40 $ 12 $ — $ 4,666 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 The Company evaluated whether loans acquired in the Merger were within the scope of ASC 310-30, Receivables - Loans and Debt Securities Acquired with Deteriorated Credit Quality. Purchased credit-impaired loans ("PCI") are loans that have evidence of credit deterioration since origination and it is probable at the date of acquisition that the Company will not collect all contractually required principal and interest payments. The fair value of purchased credit-impaired loans, on the acquisition date, was determined, primarily based on the fair value of loan collateral. The carrying value of purchased loans acquired with deteriorated credit quality as a result of the Merger was $ 2,409 a t December 31, 2022 On the acquisition date, the preliminary estimate of the unpaid principal balance for all PCI loans acquired through the Gratz Merger was $ 6,627 and the estimated fair value of the loans was $ 5,384 . Total contractually required payments on these loans, including interest, at acquisition was $ 8,509 . The Company's estimate of expected cash flows was $ 5,793 at the acquisition date. The Company established a credit risk related non-accretable discount of $ 2,716 relating to these PCI loans, reflected in the recorded net fair value. The Company further estimated the timing and amount of expected cash flows in excess of the estimated fair value and established an accretable discount of $ 409 relating to these PCI loans. The remaining unamortized accretable discount at December 31, 2022 totaled $ 0 . The following table provides activity for the accretable yield of PCI loans for the year ended December 31, 2022. (In Thousands) December 31, Accretable yield, beginning of period $ 307 Additions — Accretion of income ( 151 ) Reclassifications from nonaccretable difference due to improvement in expected cash flows — Other changes, net ( 156 ) Accretable yield, end of period $ — 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 tables present an aging analysis of the recorded investment of past-due loans. 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 Year Ended December 31, 2022 (In Thousands) Average Interest Income Recognized With no related allowance recorded: Agriculture loans $ 200 $ 9 Commercial loans 39 — Commercial real estate loans 2,365 125 Residential real estate loans 4,772 159 Consumer loans — — Municipal loans — — 7,376 293 With an allowance recorded: Agriculture loans $ — $ — Commercial loans 23 1 Commercial real estate loans — — Residential real estate loans — — Consumer loans — — Municipal loans — — 23 1 Total $ 7,399 $ 294 The following table present 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 Total $ 1,918 The above nonaccrual loans as of December 31, 2022 exclude PCI loans with balances 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. Approximate ly $ 540,914 or 58.3 % o f the Bank’s loan portfolio was in commercial real estate loans at December 31, 2022. While the Bank does not have a concentration of credit risk with any single borrower or industry, repayments on loans in these portfolios can be negatively influenced by decreases in real estate values. The Bank mitigates this risk through conservative underwriting policies and procedures. In addition, $ 139,555 of real estate-commercial loans were owner occupied properties as of December 31, 2022. These types of loans are generally considered to involve less risk than nonowner-occupied mortgages. 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 periods that were considered TDRs.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	6. PROPERTY, PLANT, AND EQUIPMENT Year-end premises and equipment owned and utilized in the operations of the Company were as follows: December 31, (In Thousands) 2023 2022 Land $ 4,305 $ 689 Buildings and improvements 14,151 4,170 Furniture, fixtures, and equipment 6,679 4,651 Leasehold Improvements 3,450 2,489 28,585 11,999 Accumulated Depreciation ( 6,306 ) ( 5,256 ) Total $ 22,279 $ 6,743 Depreciation expense was $ 1,121 and $ 850 for 2023 and 2022 , respectively.

Lease Commitments

Lease Commitments	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Lease Commitments	7. LEASE COMMITMENTS The Company enters into leases in the normal course of business. The Company leases its administration and operations facili ty and 17 solutions centers under lease agreements with remaining terms ranging from less than one year to 15 years . Certain leases include renewal options to extend for up to seventeen years . Right-of-use assets and lease liabilities by lease type are as follows: (In Thousands) December 31, December 31, Right-of-Use Asset Operating leases $ 14,628 $ 10,219 Finance leases 970 - Total Right-of-Use Asset $ 15,598 $ 10,219 Lease Liabilities Operating leases $ 15,109 $ 10,219 Finance leases 1,355 - Total lease liabilities $ 16,464 $ 10,219 The components of total lease cost were as follows. (In Thousands) December 31, December 31, Finance lease cost Right-of-Use amortization $ 7 $ - Interest expense 3 - Operating lease cost 1,358 805 Total lease cost $ 1,368 $ 805 The following table presents information associated with our obligations under leases for the years ended December 31, 2023 and 2022: 2023 2022 Finance lease weighted-average remaining term (years) 10.92 - Finance lease weighted-average discount rate 2.59 % - Operating lease weighted-average remaining term (years) 9.72 11.0 Operating lease weighted-average discount rate 4.15 % 5.1 % The following table presents the undiscounted cash flows due related to operating and finance leases as of December 31, 2023: (In Thousands) Operating Leases Finance Leases 2024 $ 2,073 $ 127 2025 1,968 138 2026 1,873 138 2027 1,829 138 2028 and thereafter 10,876 1,023 Total Undiscounted Cash Flows $ 18,619 $ 1,564 Discount on Cash Flows ( 3,510 ) ( 209 ) Total lease liabilities $ 15,109 $ 1,355

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and intangible assets	8. GOODWILL AND INTANGIBLE ASSETS Goodwill The change in goodwill during the years ended December 31, 2023 and 2022 is as follows: 2023 2022 Beginning of year $ 35,842 $ 35,842 Acquired Goodwill 21,126 — Impairment — — End of year $ 56,968 $ 35,842 Impairment exists when a reporting unit's carrying value of goodwill exceeds its fair value. At December 31, 2023, the Company's reporting unit had positive equity and the Company elected to perform a qualitative assessment to determine if it was more likely than not that the fair value of the reporting unit exceeded its carrying value, including goodwill. The qualitative assessment indicated that it was more likely than not that the fair value of the reporting unit exceeded its carrying value, resulting in no impairment of goodwill. Acquired Intangible Assets Acquired intangible assets were as follows at year-end: 2023 2022 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortized intangible assets: Core deposit intangibles $ 26,910 $ 1,344 $ 1,566 $ 787 Trade name intangibles 348 181 348 75 Total $ 27,258 $ 1,525 $ 1,914 $ 862 Aggregate amortization expense for the years ended December 31, 2023 and 2022 was $ 663 and $ 258 , respectively. Expected aggregate annual amortization expense for the next five years assuming no new acquisitions or impairments is as follows: (In Thousands) 2024 $ 4,778 2025 4,291 2026 3,795 2027 3,271 2028 2,791 2029 and thereafter 6,807 $ 25,733

Deposits

Deposits	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
Deposits	9. DEPOSITS Deposit accounts are summarized as follows: December 31, December 31, (In Thousands) Amount % Amount % Demand, noninterest-bearing $ 655,953 28.54 % $ 192,773 20.36 % Demand, interest-bearing 438,765 19.09 254,478 26.88 Money market and savings 577,448 25.12 228,048 24.09 Time deposits, $ 250 and over 134,324 5.85 45,616 4.82 Time deposits, other 491,983 21.40 225,857 23.85 $ 2,298,473 100.0 % $ 946,772 100.0 % The scheduled maturities of time deposits are as follows: (In Thousands) December 31, One year or less $ 568,324 More than one year to two years 34,018 More than two years to three years 11,032 More than three years to four years 4,815 More than four years to five years 7,354 More than five years 764 Total $ 626,307 Within time deposits other, there were $ 119,411 and $ 70,000 in brokered deposits outstanding at December 31, 2023 and 2022, respectively. The brokered deposits outstanding at December 31, 2023 are scheduled to mature in 2024.

Borrowings and Subordinated Deb

Borrowings and Subordinated Debentures	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Borrowings and Subordinated Debentures	10. BORROWINGS AND SUBORDINATED DEBENTURES Other borrowings and subordinated debt was as follows: (in Thousands) December 31, December 31, Subordinated Debt $ 61,444 $ 40,484 Note payable 590 — Short-term borrowings 10,000 20,938 Total $ 72,034 $ 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 16 Regulatory Capital Requirements later in this document. 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 Notes are intended to qualify at the holding company level as Tier 2 capital under the capital guidelines of the Federal Reserve Board. The Agreements and Notes contain customary subordination provisions, representations and warranties, covenants, and events of default. Subordinated Notes - Gratz Merger As part of the Gratz Merger, the Company assumed Fixed-to-Floating Rate Subordinated Notes with a carrying value of $ 20.3 million. The notes (the "Merger Subordinated Notes") mature October 1, 2030 and will initially bear interest at a fixed rate of 5.0 % until October 1, 2025. From October 1, 2025 to the stated maturity date or early redemption date, the interest rate will reset semi-annually to an annual floating rate equal to the then-current three-month term Secured Overnight Financing Rate (SOFR) plus a spread of 475 basis points, but no less than 5.0 %. The Company may redeem the Subordinated Notes, in whole or in part, on or after October 1, 2025, plus accrued and unpaid interest. The Merger Subordinated Notes are also redeemable in whole or in part upon the occurrence of specific events defined within the indenture. The Merger Subordinated Notes may be included in Tier I capital (subject to certain limitations) under current regulatory guidelines and interpretations. Subordinated Notes - Partners Merger As part of the Partners Merger, the Company assumed Subordinated Notes with a total carrying value of $ 21.1 million with one tranche having a face value of $ 4.5 million and the other with face value of $ 18.05 million. The first tranche that has a face value of $ 4.5 million bears interest at a fixed rate of 6.875 %. These notes mature in April 2028 . The second tranche that has a face value of $ 18.05 million bears interest at a fixed rate of 6.0 % which began on June 25, 2022 to but excluding July 1, 2025, pa yable semi-annually in arrears. From and including July 1, 2025 to but excluding July 1, 2030, or up to an early redemption date, the interest rate shall reset quarterly to an interest rate per annum equal to the then current three-month SOFR plus 590 basis points, payable quarterly in arrears. Beginning on July 1, 2025 through maturity, the subordinated notes may be redeemed, at the Company’s option, on any scheduled interest payment date. The subordinated notes will mature on July 1, 2030 . The subordinated notes are subject to customary representations, warranties and covenants made by the Company and the purchasers. Note Payable - Partners Merger As part of the Partners merger, the Company assumed a one-half undivided interest in 410 William Street, Fredericksburg, Virginia. Partners purchased a one-half interest in the land for cash, plus additional settlement costs, and assumption of one-half of the remaining deed of trust loan on December 14, 2012. Partners indemnified the indemnities, who are the personal guarantors of the deed of trust loan in the amount of $ 886 thousand, which was one-half of the outstanding balance of the loan as of the purchase date. The Company has a remaining obligation under the note payable of $ 589 thousand as of December 31, 2023 . The loan was refinanced on April 30, 2015 with a twenty-five year amortization. The interest rate is fixed at 3.60 % for the first 10 years , and then becomes a variable rate of 3.0 % plus the 10 year Treasury rate until maturity. Short-Term Debt - FHLB Advances At December 31, 2023 and 2022 , the Company had $ 10.0 million and $ 20.9 million in short-term FHLB Advances outstanding. The advances outstanding at December 31, 2023 are scheduled to mature in 2024. At December 31, 2023 , the Company had remaining available capacity with FHLB, subject to certain collateral restrictions, of approximately $ 305.7 million. In February 2024, the maximum available capacity with FHLB increased to $ 430.0 million, based on additional collateral pledged to the FHLB as a result of the Partners Merger. 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 million at December 31, 2023 . There were no borrowings under these lines of credit at December 31, 2023 and 2022 .

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
Employee Benefits	11. EMPLOYEE BENEFITS Retirement Plan The Company maintains a 401(k) Plan for its eligible employees. The Plan allows employee contributions from their compensation as defined in the 401(k) Plan, subject to Internal Revenue Code limitations. For the year ended December 31, 2022 , the Company made a 3 percent non-elective contribution to all eligible participants as of the end of the plan year, based on W-2 wages for that period. The Company also made a discretionary contribution of 6 percent of W-2 wages for the year ended December 31, 2022 . Effective January 1, 2021 until September 30, 2021, the Company made a non-elective contribution of 4 percent of W-2 wages to all participants. E ffective October 1, 2021, the Company matches 50 percent of the first 6 percent of the employee's contribution, and this match is immediately vested. Matching contributions to the 401(k) Plan recognized in Compensation expense for the year ended December 31, 2023 and 2022, was $ 344 and $ 278 , respectively. Deferred Compensation Plans The Company has a deferred compensation plan for the benefit of members of the Board of Directors and certain officers. The plan provides all directors and certain officers with the ability to defer receipt of some or all of their director fees or salary and bonuses. The deferrals, along with accumulated earnings, are payable at retirement. The Bank has purchased life insurance policies that are actuarially designed to offset the annual expenses associated with the deferred compensation and the supplemental executive retirement plan (“SERP”). The Bank is the sole owner and beneficiary of all policies. The Bank accrues the estimated annual costs of the deferred amounts that will be payable at retirement. At December 31, 2023 and 2022 , the accumulated liability was approximately $ 1,273 and $ 1,216 , respectively. For the years ended December 31, 2023 and 2022, t he Company recognized deferred compensation cost in noninterest expense of $ 91 and $ 128 . Benefit payments amounted to $ 214 and $ 121 for the years ended December 31, 2023 and 2022, respectively. Supplemental Executive Retirement Plan The Company maintains a SERP for certain executives. At December 31, 2023 and 2022, the accumulat ed liability was $ 1,978 and $ 1,650 , respectively, and is included in other liabilities on the accompanying Consolidated Balance Sheets. The expense for the years ended December 31, 2023 and 2022 , was $ 653 and $ 469 , respectively. Employee Stock Purchase Plan The Company maintains an employee stock purchase plan to provide employees of the Company an opportunity to purchase Company common stock. Eligible employees may purchase shares in an amount that does not exceed the lesser of the IRS limit of $ 25,000 or 10 % of their annual salary at the lower of 95 % of the fair market value of the shares on the semi-annual offering date, or related purchase date. The Company reserved 475,000 shares of its common stock to be issued under the employee stock purchase plan. At December 31, 2023 , 454 thousand shares were available to be issued.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	12. INCOME TAXES The provision for income taxes consists of: For the Year Ended December 31, (In Thousands) 2023 2022 Current tax expense Federal $ 81 $ 38 State 4 — Total Current tax expense $ 85 $ 38 Deferred tax (benefit) expense Federal $ ( 3,187 ) $ 1,184 State ( 259 ) — Total Deferred tax (benefit) expense ( 3,446 ) 1,184 Total tax (benefit) expense $ ( 3,361 ) $ 1,222 The tax effects of deductible and taxable temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities, respectively, are as follows: (In Thousands) December 31, December 31, Deferred tax assets: Allowance for loan losses $ 6,009 $ 970 Deferred compensation 757 602 Net fair value adjustment on acquired net assets 10,355 1,250 Net unrealized loss on debt securities 1,025 1,703 Net operating loss carryforwards 6,877 1,740 Lease liability 3,811 1,875 Other 1,175 379 Total deferred tax assets $ 30,009 $ 8,519 Deferred tax liabilities: Premises and equipment $ ( 1,867 ) $ ( 1,025 ) Net unrealized gain on cash flow hedge ( 150 ) — Right of use asset ( 3,611 ) ( 1,875 ) Other ( 228 ) — Total deferred tax liabilities ( 5,856 ) ( 2,900 ) Net deferred tax asset $ 24,153 $ 5,619 The Company also has a $ 33,667 net operating loss carryforward at December 31, 2023 of which $ 701 will begin to expire in 2029 . The remaining $ 32,966 of net operating loss carryforward does not expire. The Company had no valuation allowance against its deferred tax assets in view of the Company's ability to realize the net deferred tax assets against future anticipated taxable income. The reconciliation of the federal statutory rate and the Company's effective income tax rate is as follows: For the Year Ended December 31, 2023 2022 (In Thousands) Amount % of Pretax Income Amount % of Pretax Income Provision at statutory rate $ ( 3,219 ) 21.0 % $ 1,432 21.0 % Tax-exempt income, net of TEFRA disallowance ( 162 ) 1.1 ( 253 ) ( 3.7 ) State income taxes, net of federal income taxes ( 202 ) 1.3 — — Bank-owned life insurance ( 155 ) 1.0 ( 104 ) ( 1.5 ) Non-deductible merger expenses 387 ( 2.5 ) — — Revaluation of deferred taxes for state tax rates ( 177 ) 1.1 — — Other 167 ( 1.1 ) 147 2.1 Actual tax expense and effective rate $ ( 3,361 ) 21.9 % $ 1,222 17.9 % The Company recognized no adjustment for uncertain tax positions or unrecognized income tax benefits for the years ended December 31, 2023 and 2022 . The Company's policy is to recognize interest and penalties on unrecognized tax benefits in the provision for income tax expense in the consolidated statements of operation. The Company did no t recognize any interest and penalties for the years ended December 31, 2023 and 2022 . With few exceptions, the Company is no longer subject to U.S. federal, state, or local income tax examinations by tax authorities for years before 2020.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	13. 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 hierarchical 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 December 31, 2023 At December 31, 2022 (In Thousands) Carrying Fair Carrying Fair Financial assets: Cash and cash equivalents (Level 1) $ 80,190 $ 80,190 $ 30,011 $ 30,011 Certificates of deposit with other banks (Level 3) — — 5,623 5,590 Securities held to maturity (Level 2) 36,735 34,236 31,822 30,080 Loans (Level 3) 2,241,533 2,159,967 927,871 886,944 Derivative (Level 3) 716 716 — — Accrued interest receivable (Level 1) 9,831 9,831 4,661 4,661 Restricted investments in bank stock (Level 1) 3,965 3,965 3,377 3,377 Cash surrender value of life insurance (Level 1) 48,847 48,847 19,244 19,244 Financial liabilities: Non-maturity deposits (Level 1) 1,672,166 1,672,166 675,299 675,299 Time Deposits (Level 3) 626,307 621,496 271,473 266,775 Other borrowings (Level 3) 10,000 10,000 20,938 20,938 Subordinated Notes (Level 3) 61,444 57,303 40,484 35,966 Accrued interest payable (Level 1) 1,466 1,466 797 797 The following tables present the assets reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of December 31, 2023 and 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. They 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. December 31, 2023 (In Thousands) Level I Level II Level III Total Assets: US Government Agency securities $ — $ 12,985 $ — $ 12,985 US Government Treasury securities — 4,942 — 4,942 Obligations of state and political subdivisions — 47,045 — 47,045 Mortgage backed securities in government-sponsored entities — 48,181 — 48,181 Other securities — 2,337 — 2,337 Total $ — $ 115,490 $ — $ 115,490 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 December 31, 2023 and 2022 are presented in the table below. December 31, 2023 (In Thousands) Level I Level II Level III Total Loans individually evaluated $ — $ — $ 13,223 $ 13,223 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: December 31, 2023 Quantitative Information About Level III Fair Value Measurements (In Thousands) Fair Value Valuation Unobservable Range (Weighted Loans individually evaluated $ 13,223 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.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	14. RELATED PARTY TRANSACTIONS Loans to principal officers, directors, and their affiliates during 2023 and 2022 were as follows: 2023 2022 Beginning balance $ 1,853 $ 6,376 New loans 659 407 Effect of changes in composition of related parties 38,536 ( 4,654 ) Net repayments in existing accounts ( 299 ) ( 276 ) Ending balance $ 40,749 $ 1,853 Deposits from principal officers, directors, and their affiliates as of December 31, 2023 and 2022 were $ 76,010 and $ 65,236 , respectively. Two companies owned by a Director of the Company invested in the subordinated debentures issued by the Company in 2022. Refer to Note 10 for further information.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	15. STOCK-BASED COMPENSATION As a result of the Merger, the Company assumed the LINKBANCORP, Inc. 2019 Equity Incentive Plan (the “2019 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 December 31, 2023. Number Weighted- Weighted- Aggregate Outstanding, December 31, 2022 490,000 $ 10.11 7.0 $ 33 Granted 89,632 7.00 9.7 — Expired/terminated ( 36,000 ) 10.45 — Exercised ( 29,632 ) 5.07 — Outstanding, December 31, 2023 514,000 $ 9.72 6.8 $ — Exercisable at period end 290,500 $ 10.12 5.8 $ — The exercise prices for options outstanding as of December 31, 2023 ranged f rom $ 7.00 to $ 12.98 . The Company determined the expected life of the stock options using a simplified method approach allowed for plain-vanilla share options. The risk-free interest rate is based on the U.S. treasury yield curve in effect as of the grant date. Expected volatility was determined using the calculated value method of an option pricing model that substitutes the historical volatility of an appropriate industry/sector index for the expected volatility. December 31, 2023 2022 Weighted average fair value of options granted $ 1.84 $ 2.37 Dividend yield 4.29 % 3.70 % Expected volatility 35.45 % 34.20 % Risk-free interest rate 4.20 % 3.81 % Expected life (in years) 6.5 6.2 Assumed forfeiture rate 4.00 % 8.00 % The table below provides details of the Company's restricted stock awards at December 31, 2023. Number Average Market Price at Grant Outstanding, December 31, 2022 — Granted 384,724 $ 6.30 Expired/terminated — Outstanding, December 31, 2023 384,724 $ 6.30 Additional information related to the equity incentive plans during each year follows: December 31, 2023 2022 Stock-based compensation expense recognized $ 244 $ 80 Number of unvested shares: Restricted stock plans 384,724 - Stock option plans 223,500 281,300 Fair value of unvested stock options: Restricted stock plans $ 2,422 $ - Stock option plans $ 355 $ 393 Amount remaining to be recognized as expense Restricted stock plans $ 2,314 $ - Stock option plans $ 310 $ 291 The remaining amounts of $ 2,314 and $ 310 for RSAs and options, respectively, will both be recognized ratably as expense throu gh December 31, 2028.

Regulatory Capital Requirements

Regulatory Capital Requirements	12 Months Ended
	Dec. 31, 2023
Regulatory Capital Requirements Under Banking Regulations [Abstract]
Regulatory Capital Requirements	16. REGULATORY CAPITAL REQUIREMENTS The Company 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 Company must meet specific capital guidelines that involve quantitative measures of the Company’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The Company’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk-weightings, and other factors. The Bank and Company are 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 December 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 (or below the combined capital conservation buffer and countercyclical capital buffer, when the latter is applied) 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 tables present actual and required capital ratios as of December 31, 2023 and 2022 under the Basel III Capital Rules. Capital levels required to be considered well capitalized are based upon prompt corrective action regulations: December 31, 2023 December 31, 2022 (In Thousands) Amount Ratio Amount Ratio Total capital (to risk-weighted assets) Actual $ 251,042 10.62 % $ 125,632 12.89 % For capital adequacy purposes 188,807 8.00 77,953 8.00 To be well capitalized 236,009 10.00 97,441 10.00 Tier 1 capital (to risk-weighted assets) Actual $ 234,533 9.92 % $ 120,912 12.41 % For capital adequacy purposes 141,605 6.00 58,465 6.00 To be well capitalized 188,807 8.00 77,953 8.00 Common equity (to risk-weighted assets) Actual $ 234,533 9.92 % $ 120,912 12.41 % For capital adequacy purposes 106,204 4.50 43,848 4.50 To be well capitalized 153,406 6.50 63,337 6.50 Tier 1 capital (to average assets) Actual $ 234,533 14.10 % $ 120,912 10.93 % For capital adequacy purposes 66,526 4.00 44,248 4.00 To be well capitalized 83,158 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 December 31, 2023, 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.

Financial Instruments With Off-

Financial Instruments With Off-Balance Sheet Risk	12 Months Ended
	Dec. 31, 2023
Financial Instruments With Off Balance Sheet Risk [Abstract]
Financial Instruments With Off-Balance Sheet Risk	17. 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 December 31, 2023 and 2022 , the Company has an allowance for credit losses for off-balance sheet instruments of $ 2,189 and $ 54 , respectively, which is included in other liabilities section of the balance sheet. At December 31, 2023 and 2022, the following financial instruments were outstanding whose contract amounts represent credit risk: (In Thousands) December 31, December 31, Unfunded commitments under lines of credit: Home equity loans $ 116,964 $ 43,798 Commercial real estate, construction, and land development 186,966 62,146 Commercial and industrial 306,024 125,205 Total $ 609,954 $ 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	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Earning per share	18. EARNINGS PER SHARE The following table sets forth the composition of earnings per share: Year Ended December 31, (In Thousands, except share and per share data) 2023 2022 Net income $ ( 11,968 ) $ 5,598 Basic weighted average common shares outstanding 17,753,914 11,310,386 Net effect of dilutive stock options and warrants — — Net effect of dilutive restricted stock awards — — Diluted weighted average common shares outstanding 17,753,914 11,310,386 Net income per common share: Basic $ ( 0.67 ) $ 0.49 Diluted $ ( 0.67 ) $ 0.49 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 for the years ended December 31, 2023 and 2022. Year Ended December 31, 2023 2022 Stock Options — — Warrants — — Restricted Stock Awards — — Total dilutive securities — - 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. Year Ended December 31, 2023 2022 Stock Options — 195,700 Warrants 1,537,484 1,537,484 Restricted Stock Awards 5,304 — Total anti-dilutive securities 1,542,788 1,733,184

Derivatives

Derivatives	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives	19. DERIVATIVES During the second quarter of 2023 the Company entered into a pay fixed / received variable interest rate swap with a notional amount of $ 75,000 which has a fixed rate of 3.28 %, a maturity of five years and is designated against either a mix of one-month FHLB advances or brokered certificates of deposit. The Company will utilize, from time to time, interest rate swap agreements as part of its asset liability management strategy to help manage its interest rate risk position. The notional amount of the interest rate swaps does not represent amounts exchanged by the parties. The amount exchanged is determined by reference to the notional amount and the other terms of the individual interest rate swap agreements. Interest rate swaps designated as cash flow hedges involve the receipt of variable amounts from a counterparty in exchange for the Company making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. At December 31, 2023, the derivative contract is used to hedge the variable cash flows associated with monthly brokered deposits. For derivatives designated and that qualify as cash flow hedges of interest rate risk, the gain or loss on the derivative is recorded in Accumulated Other Comprehensive Income (loss) and subsequently reclassified into interest expense in the same period(s) during which the hedged transaction affects earnings. Amounts reported in Accumulated Other Comprehensive Income related to derivatives will be reclassified to interest expense as interest payments are made on the Company’s variable-rate debt. The amounts reclassified to interest expense $ 966 thousand in the year ended December 31, 2023. Over the next 12 months, the Company estimates that an additional $ 1 million will be reclassified as a reduction to interest expense. The Company recorded $ 716 thousand within other assets on the Consolidated Balance Sheet, which represented the fair value of this derivative at December 31, 2023 .

Concentration of Credit Risk

Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2023
Risks and Uncertainties [Abstract]
Concentration of Credit Risk	20. CONCENTRATION OF CREDIT RISK The Company grants commercial, residential and consumer loans to customers primarily located in the South Central and Greater Delaware Valley of Pennsylvania, northern Virginia, eastern Maryland, Delaware, and southern New Jersey. The concentration of credit by type of collateral is set forth in Note 4. The debtors’ ability to honor their contracts is influenced by the region’s economy. There are numerous risks associated with commercial loans that could impact the borrower’s ability to repay on a timely basis. They include but are not limited to, the owner’s business expertise, changes in local economies, competition, government regulation, and the general financial stability of the borrowing entity. The Company attempts to mitigate these risks by making an analysis of the borrower’s business and industry history, its financial position, as well as that of the business owner. The Company will also require the borrower to provide financial information on the operations of the business periodically over the life of the loan. In addition, most commercial loans are secured by assets of the business or those of the business owner, which can be liquidated if the borrower defaults, along with the personal surety of the business owner. From time to time, the Company will maintain balances with its correspondent banks that exceed the $ 250,000 federally insured deposit limits. Management routinely evaluates the credit worthiness of these correspondent banks and does not feel they pose significant risk to the Company.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue Recognition	21. REVENUE RECOGNITION All of the Company's revenue within the scope of Accounting Standards Codification (ASC) 606 is recognized within Non-Interest Income on the Consolidated Statements of Operations. ASC 606 is applicable to certain non-interest income streams, which are discussed below. Service Charges and Activity Fees on Deposits Service charges on deposit accounts consist of monthly ATM Income, Wire Transfer Fees, Non-Sufficient Funds Charges, and other deposit related fees. The Company’s performance obligation for monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Check orders and other deposit account related fees are largely transactional based, and, therefore, the Company’s performance obligation is satisfied, and related revenue recognized, at a point in time. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to customers’ accounts. The Company’s performance obligation for wire transfers and returned deposit fees, are largely satisfied, and related revenue recognized, when the services are rendered or upon completion. Payment is typically received immediately or in the following month. Fees on loan related activity Fees from loan related activity is comprised mostly of upfront fees recognized on Assumable Rate Conversion Agreements, where Bank originates a floating rate loan. The borrower concurrently signs an addendum to the promissory note with a third party permitting the borrower to pay a fixed rate of interest. The Bank through a master servicing agreement services the Assumable Rate Conversion between the third party and borrower. Other Other fees are primarily comprised of Remote/Mobile Deposit Fees and other service charges. Other noninterest income consists primarily of other nonrecurring revenue which is not recorded in the categories listed above. This revenue is miscellaneous in nature and is recognized as income upon receipt. The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the years ended December 31, 2023 and 2022. For the Year Ended December 31, 2023 2022 Non-interest income in-scope of Topic 606 Service charges and activity fees on deposits $ 1,150 $ 995 Fees on loan related activity 581 191 Other 327 488 Non-interest income (in-scope of Topic 606) 2,058 1,674 Non-interest income (out-of-scope of Topic 606) ( 971 ) 1,283 Total non-interest income $ 1,087 $ 2,957

Parent Company Only Condensed F

Parent Company Only Condensed Financial Information	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Parent Company Only Condensed Financial Information	22. PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION Condensed financial information of LINKBANCORP follows: Balance Sheets December 31, 2023 2022 (In thousands) ASSETS Noninterest-bearing cash equivalents $ 12,547 $ 15,486 Securities available for sale, at fair value — — Investment in subsidiaries 309,015 162,029 Other Assets 7,075 1,712 TOTAL ASSETS $ 328,637 $ 179,227 LIABILITIES AND SHAREHOLDERS' EQUITY Subordinated debt $ 61,444 $ 40,484 Other liabilities 1,397 190 Shareholders' equity 265,796 138,553 TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 328,637 $ 179,227 Condensed Statements of Operations and Comprehensive Income Years Ended December 31, 2023 2022 (in thousands) Income: Interest income $ - $ 11 Dividend income from subsidiaries — — Expenses: Interest expense 1,926 1,501 Other noninterest expenses 5,135 564 Income before income tax ( 7,061 ) ( 2,054 ) Income tax benefit ( 1,128 ) ( 407 ) ( 5,933 ) ( 1,647 ) Equity in undistributed subsidiary (loss) income ( 6,035 ) 7,245 Net (loss) income $ ( 11,968 ) $ 5,598 Comprehensive Loss $ ( 8,772 ) $ ( 2,585 ) Condensed Statements of Cash Flows Years Ended December 31, 2023 2022 (in thousands) OPERATING ACTIVITIES Net (loss) income $ ( 11,968 ) $ 5,598 Adjustments: Undistributed earnings of subsidiaries 6,035 ( 7,245 ) Amortization of premiums and discounts ( 118 ) ( 212 ) Other, net ( 549 ) ( 1,171 ) Net cash used in operating activities ( 6,600 ) ( 3,030 ) INVESTING ACTIVITIES Net cash acquired through merger and acquisition 8,014 — Investments in subsidiaries ( 10,400 ) ( 35,000 ) Cash dividends from subsidiaries — 1,300 Sale of securities 504 Net cash from dissolution of subsidiary 635 — Net cash used in investing activities ( 1,751 ) ( 33,196 ) FINANCING ACTIVITIES Proceeds from issuance of common stock, net 10,132 34,650 Proceeds from issuance of subordinated notes — 20,000 Issuance of shares from exercise of stock options 150 120 Dividends paid ( 4,870 ) ( 3,334 ) Net cash provided by financing activities 5,412 51,436 (Decrease) Increase in cash and cash equivalents ( 2,939 ) 15,210 Cash and cash equivalents at the beginning of the period 15,486 276 Cash and cash equivalents at the end of the period $ 12,547 $ 15,486

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations LINKBANCORP, Inc. (the “Company” or "LINKBANCORP") 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, subject to recapitalization of the bank and continued compliance with capital ratios outlined in Note 17. On October 5, 2018, LINKBANCORP, Inc. 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 (the “Gratz Merger Agreement”) 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. 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. On November 30, 2023, the Company completed its merger with Partners Bancorp ("Partners"), and its wholly owned subsidiaries, The Bank of Delmarva and Virginia Partners Bank, pursuant to which Partners merged with and into the Company with the Company as the surviving corporation (the "Partners Merger"). The Bank of Delmarva and Virginia Partners Bank merged with and into LINKBANK with LINKBANK as the surviving bank (the "Bank Mergers"). In connection with the announcement of the Partners Merger in the first quarter of 2023, LINKBANCORP completed a private placement of $ 10.0 million with certain directors of LINKBANCORP as well as other accredited investors. 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, and loan production offices located in Chester and York Counties, in Pennsylvania, eight solutions centers in Wicomico, Charles, Anne Arundel, and Worcester counties in Maryland, and a loan production office in Anne Arundel County in Maryland, four solutions centers and a loan production office in Susssex county in Delaware, three solutions centers in Camden and Burlington counties in New Jersey, one solutions center in Spotsylvania County in Virginia, and three solutions centers in the cities of Fredericksburg and Reston, Virginia. 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.
Basis of Presentation	Basis of Presentation The merger of Partners with and into the Company was accounted for as an acquisition using the acquisition method of accounting, in accordance with the provisions of FASB ASC 805 Business Combinations. As such, LINKBANCORP was the accounting acquirer and Partners was the accounting acquiree. Factors considered within this guidance included, but were not limited to the following: • the relative voting interests of LINK shareholders and Partners shareholders in the resulting company after the merger was completed; • the composition of the board of directors of the Company after the merger was completed; • the composition of executive and senior management of the resulting company after the merger was completed; • the terms of the exchange of equity securities in the merger; and • the relative size of LINK and Partners at the time of the merger. Accordingly, LINKBANCORP's historical financial statements are the historical financial statements of the combined company for all periods prior to November 30, 2023 (the "Merger Date"). The Company’s results of operations for 2023 include the results of operations of the combined company on and after the Merger Date. Results for periods before the Merger Date reflect only those consolidated results of LINKBANCORP and do not include the results of operations of Partners. The assets and liabilities of Partners as of the Merger Date have been recorded at their estimated fair value and added to those of LINKBANCORP. See Note 2. Merger for further information. The accompanying 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. The following summarizes the more significant of these policies and practices.
Initial Public Offering	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 $ 34,650 after deducting underwriting discounts and commissions of $ 2,487 and other offering expenses of $ 1,114 . The Company plans to use the proceeds to support the Bank's current growth, its future growth initiatives, and for general corporate purposes. The Company's common stock now trades on the Nasdaq Capital Market under the symbol "LNKB."
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.
Use of Estimates	Use of 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.
Acquisition Method of Accounting	Acquisition Method of Accounting The Company accounts for acquisitions using the acquisition method of accounting. The acquisition method of accounting requires the Company to estimate the fair value of the tangible assets and identifiable intangible assets acquired and liabilities assumed. The estimated fair values are based on available information and current economic conditions at the date of acquisition. Fair value may be obtained from independent appraisers, discounted cash flow present value techniques, management valuation models, quoted prices on national markets or quoted market prices from brokers. These fair value estimates will affect future earnings through the disposition or amortization of the underlying assets and liabilities. Accounting for business combination under GAAP acquisition method prohibits “carrying over” valuation allowances, such as the allowance for credit losses. Uncertainties relating to the expected future cash flows are reflected in the fair value measurement of the acquired loans and reflected in the purchase price. The Company will establish loan loss allowances for the acquired loans in periods after the acquisition, but only for losses incurred on these loans due to credit deterioration after acquisition. For business acquisitions, whereby the Company acquires loans that have shown evidence of credit deterioration since origination, the Company will classify these loans as purchased credit-deteriorated (“PCD”) loans. The Company will determine which loans will be classified as PCD loans based on borrower payment history, past due status, loan credit grading, value of underlying collateral, underwriting standards and other factors that affect the collectability of contractual cash flows. Under GAAP, purchasers are permitted to individually evaluate or collectively aggregate PCD loans into pools. PCD loans acquired in the same fiscal quarter may be assembled into one or more pools with common risk characteristics. Once pooled, a single composite interest rate is used to determine aggregate expected cash flows for each respective pool. PCD loans are recorded on the acquisition date at fair value. The Company estimates the amount and timing of expected cash flows for each individually analyzed loan. Estimated cash flows in excess of the amount paid is recorded as interest income over the remaining life of the loan. On a quarterly basis, the Company will update the amount of loan principal and interest cash flows expected to be collected, incorporating assumptions regarding default rates, loss severities, the amounts and timing of prepayments and other factors that are reflective of current market conditions. Probable decreases in expected loan principal cash flows trigger the recognition of impairment, which is then measured as the present value of the expected principal loss plus any related foregone interest cash flows discounted at the loan’s effective interest rate. Impairments that occur after the acquisition date are recognized through the allowance for credit losses. Probable and significant increases in expected cash flows would first reverse any previously recorded allowance for credit losses; any remaining increases are recognized prospectively as interest income. The impacts of (i) prepayments, (ii) changes in variable interest rates, and (iii) any other changes in the timing of expected cash flows are recognized prospectively as adjustments to interest income. Disposals of loans, which may include sales of loans, receipt of payments in full by the borrower, or foreclosure, result in removal of the loan from the PCD portfolio.
Goodwill and Other Intangible Asset	Goodwill and Other Intangible Assets Goodwill represents the excess of the acquisition cost over the fair value of the net assets acquired in the acquisition. GAAP requires goodwill to be tested for impairment on an annual basis and between annual tests in certain circumstances and written down when impaired. There can be no assurance that future goodwill impairment tests will not result in a charge to income. Core deposit intangible assets (“CDI”) are initially measured at fair value and then amortized over the expected life on an accelerated basis using projected decay rates of the underlying core deposits. The expected life is generally ten years . The principal factors considered when valuing the CDI consist of the following: (1) the rate and maturity structure of the interest-bearing liabilities, (2) estimated retention rates for each deposit liability category, (3) the current interest rate environment, and (4) estimated noninterest income potential of the acquired relationship. The CDI is evaluated periodically for impairment. Goodwill and other intangible assets are reviewed for impairment annually as of December 31 and between annual tests when events and circumstances indicate that impairment may have occurred. If there is a goodwill impairment charge, it will be the amount by which the reporting unit’s carrying amount exceeds its fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The same one-step impairment test is applied to goodwill at all reporting units. The determination of the fair value of the Company incorporates assumptions that marketplace participants would use in their estimates of fair value of the Company in a change of control transaction, as prescribed by ASC Topic 820. To arrive at a conclusion of fair value, we utilize both the Income and Market Approach and then apply weighting factors to each result. Weighting factors represent our best business judgment of the weightings a market participant would utilize in arriving at a fair value for the Company. In performing our analyses, we also made numerous assumptions with respect to industry performance, business, economic and market conditions, and various other matters, many of which cannot be predicted and are beyond our control. With respect to financial projections, projections reflect the best currently available estimates and judgments as to the expected future financial performance of the Company.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand and amounts due from banks. Generally, federal funds are purchased and sold for one-day periods. Short-term investments include interest bearing-deposits with banks with an original maturity of less than 90 days.
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.
Allowance for Credit Losses - Held-to-Maturity Securities	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 $ 288 at December 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.
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 and farmland, commercial and industrial, commercial real estate, and municipal. Consumer loans consist of the following classes: residential real estate, and consumer and other. 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 loan s 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.
Loans Held for Sale	Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by outstanding commitments from investors. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings.
Allowance for Credit Losses - Loans	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 are evaluated individually generally based on nonaccrual and delinquency status. Loans evaluated individually 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.
Investment in Restricted Stock, at Cost	Investment in Restricted Stock, at Cost The Company holds restricted stock in the Federal Home Loan Bank (“FHLB”) of Pittsburgh and the Atlantic Community Bancshares, Inc. (“ACBB”) which is carried at cost. The Company holds $ 389 and $ 194 o f ACBB stock at December 31, 2023 and 2022, respectively. The Company holds $ 3,576 and $ 3,183 of FHLB stock at December 31, 2023 and 2022 , respectively. The FHLB stock is bought from and sold to the FHLB based upon its $ 100 par value. The stock does not have a readily determinable fair value and as such is classified as restricted stock, carried at cost, and evaluated for impairment as necessary. The stock’s value is determined by the ultimate recoverability of the par value rather than by recognizing temporary declines. The determination of whether the par value will ultimately be recovered is influenced by criteria such as the following: (a) the significance of the decline in net assets of the FHLB as compared to the capital stock amount and the length of time this situation has persisted; (b) commitments by the FHLB to make payments required by law or regulation and the level of such payments in relation to the operating performance; (c) the impact of legislative and regulatory changes on the customer base of the FHLB; and (d) the liquidity position of the FHLB. Management evaluated the stock and concluded that the stock was not impaired for the periods presented herein.
Bank-Owned Life Insurance	Bank-Owned Life Insurance The Company invests in bank-owned life insurance (“BOLI”) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Company on a chosen group of employees. The Company is the owner and beneficiary of the policies. This life insurance investment is carried at the cash surrender value of the underlying policies. Income from the increase in cash surrender value of the policies is included in non-interest income in the Consolidated Statement of Operations, net of expenses.
Premises and Equipment	Premises and Equipment Leasehold improvements and furniture and equipment are stated at cost, less accumulated depreciation. Depreciation and amortization expense is computed using the straight-line method over the estimated useful lives of the assets. Estimated useful lives for furniture and equipment are three to ten years ; leasehold improvements are amortized over the shorter of their respective lease term or estimated life of the improvement.
Other Real Estate Owned	Other Real Estate Owned Foreclosed assets acquired in settlement of loans are carried at fair value, less estimated costs to sell. Prior to foreclosure, as the value of the underlying loan is written down to fair value of the real estate or other assets to be acquired by a charge to the allowance for credit losses, if necessary. Any subsequent write-downs are charged against operating expenses. Operating expenses of such properties, net of related income and losses on disposition, are included in other expenses and gains and losses are included in other noninterest income or other noninterest expense. As of December 31, 2023 and 2022 , the Company had no other real estate owned. At December 31, 2023, the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process was $ 2.95 million.
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control of the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Bank, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Bank does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Income Taxes	Income Taxes The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Bank determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of the evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. The Company accounts for uncertain tax positions if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management’s judgment. The Bank recognizes interest and penalties on income taxes as a component of income tax expense.
Allowances for Off-balance Sheet Financial Instruments	Allowance for Off-Balance Sheet Financial Instruments In the ordinary course of business, the Bank has entered into off-balance sheet financial instruments consisting of commitments to extend credit and letters of credit. Such financial instruments are recorded in the consolidated balance sheets when they are funded. 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 cancellable by the Company. The allowance for credit losses on off-balance sheet credit exposures is adjusted through credit losss 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.
Share-based Compensation	Share-based Compensation The Bank follows the provisions of ASC 718-10, Compensation – Stock Compensation. This standard requires the Bank to recognize the cost of employee and organizer services received in share-based payment transactions and measure the cost based on the grant-date fair value of the award. The cost will be recognized over the period during which the employee or organizer is required to provide service in exchange for the award. The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employee’s service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. A Black-Scholes model is used to estimate the fair value of stock options, while the fair value of the Company’s common stock as the date of grant is used for restricted stock awards.
Stock Warrants	Stock Warrants The Company issued stock purchase warrants in connection with its initial stock offering via private placement, giving organizers the right to purchase shares of common stock at the initial offering price of $ 10 per share. For organizers, the warrants serve as a reward for bearing the financial risk of the Company’s organization by advancing “seed money” for its organizational and pre-opening expenses. The organizers’ warrants are non-voting and are exercisable for a period of ten years from the date of grant. All grants were issued during 2019. These warrants are transferable in accordance with the warrant agreement, but are not puttable to the Company. These shares may be issued from previously authorized but unissued shares of stock. The Board has made no additional authorization to issue any further warrants as of December 31, 2023 and has no current plans for future issuance of warrants. To date, organizers have not exercised any warrants since their issuance. Based on the contractual terms, the warrants do not fall within the scope of ASC 480-10, Distinguishing Liabilities from Equity , and they meet the requirements within ASC 815, Derivatives and Hedging , to be classified within shareholders’ equity. The fair value of these shares upon issuance using the Black-Scholes model was zero, based on the fair value for the stock on the date of grant.
Comprehensive Income	Comprehensive Income Comprehensive Income consists of net income and other comprehensive (loss) income. Other comprehensive (loss) income includes unrealized gains and losses on securities available for sale, which is also recognized as a separate component of equity.
Treasury Stock	Treasury Stock Common stock shares repurchased are recorded as treasury stock, at cost on the consolidated balance sheets, on a settlement date basis. Gains and losses on subsequent reissuance of shares are credited or charged to surplus using the average cost method.
Earnings Per Share	Earnings Per Share Basic earnings per share (EPS) represents net income available to common shareholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per share includes the dilutive effect of additional potential common shares issuable under stock options. Potential common shares that may be issued related to outstanding stock options are determined using the treasury stock method.
Operating Segments	Operating Segments While the chief decision maker monitors the revenue streams of the various products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Discrete financial information is not available other than on a Company-wide basis, as management does not separately allocate expenses between the various operations of the Company.
Advertising Expenses	Advertising Expenses The Company expenses advertising costs as incurred. Advertising costs for the years ended December 31, 2023 and 2022 were $ 329 and $ 370 , respectively, and were included within Other Expenses within the Consolidated Statements of Operations.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards 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 which decreased retained earnings. The Company did not record 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 described in this footnote. 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 currently is Step 2 of the goodwill impairment test. Instead the goodwill impairment test will consist 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 is effective for annual and any interim goodwill impairment tests in reporting periods beginning after December 15, 2022. The adoption of this standard did not have a material effect on the Company's operating results or financial condition upon adoption at January 1, 2023 . 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 identified its loan receivables that have an interest rate indexed to LIBOR, verified proper transition language existed in the contracts and executed contractual updates, as needed, with the impacted borrowers. The Company replaced LIBOR in most cases with one-month Term SOFR or Daily SOFR. The Company does not expect the impact to be material to the financial statements of the Company.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures . This standard update requires additional interim and annual disclosures about a reportable segment's expenses, even for companies with only one reportable segment. This Update is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The adoption of this standard is not expected to have a material effect on the Company's operating results or financial condition. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures . This standard update requires additional interim and annual disclosures about a company's income taxes, including more detailed information around the annual rate reconciliation and income taxes paid. For public business entities, this Update is effective for fiscal years beginning after December 15, 2024. The adoption of this standard is not expected to have a material effect on the Company's operating results or financial condition.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [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

Merger and Acquisition (Tables)

Merger and Acquisition (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Allocation of Purchase Price for Merger	The following condensed statement reflects the amounts acquired at the acquisition date for each major class of assets acquired and liabilities assumed. Total Consideration in the Merger $ 135,779 Calculated Fair Value of Assets Acquired Cash and cash equivalents $ 34,586 Federal funds sold 7,159 Securities available for sale 123,440 Loans, net of ACL 1,240,334 Premises and equipment 15,504 Right-of-use asset 6,042 Core deposit intangible 25,344 Deferred taxes 14,466 Investments in restricted bank stock 6,763 Accrued interest receivable and other assets 29,884 Total Assets Acquired 1,503,522 Calculated Fair Value of Liabilities Assumed Deposits 1,299,867 Long term borrowings 55,292 Subordinated debt 21,078 Operating lease liabilities 6,908 Other liabilities 5,724 Total Liabilities Assumed 1,388,869 Net Assets Acquired 114,653 Goodwill From the Merger $ 21,126
Summary of Merger	The following table summarizes the Partners Merger as of November 30, 2023: Consideration paid (dollars in thousands) Common stock consideration: Common shares of Partners Bancorp 17,985,577 Exchange ratio 1.15 LINKBANCORP, Inc. common stock issued 20,683,158 LINKBANCORP, Inc. stock price on acquisition date $ 6.47 Purchase price assigned to Partners Bancorp common shares 133,820 Restricted stock consideration Partners Bancorp restricted stock shares 297,726 LINKBANCORP, Inc. stock price on acquisition date $ 6.47 Total purchase price assigned to Partners Bancorp restricted shares 1,926 Cash paid in exchange for Partners Bancorp stock options and fractional shares 33 Total consideration $ 135,779 Net Assets Acquired Partners Bancorp shareholders’ equity $ 143,817 Partners Bancorp goodwill and intangibles ( 10,699 ) Fair Value Adjustments: Securities available for sale ( 921 ) Loans Interest rate ( 53,681 ) General credit ( 11,607 ) Credit adjustment for loans acquired with deteriorated credit quality ( 6,016 ) Remove existing deferred loan fees, net at acquisition 2,462 Remove the allowance for credit losses present at acquisition 16,124 Premises and equipment 3,045 Core deposit intangible 25,344 Other assets 4,036 Liabilities Time deposits 3,595 Subordinated debt 1,179 Other liabilities ( 2,025 ) 114,653 Goodwill From the Merger $ 21,126
Summary of Proforma Information	The pro forma amounts for the years ended December 31, 2023 and 2022 do not reflect the anticipated cost savings that had not yet been realized. Year ended December 31, (Dollars in thousands) 2023 2022 Net interest income $ 102,941 $ 99,734 Non-interest income 5,252 8,158 Net income (loss) 26,255 25,448 Basic earnings (loss) per common share $ 0.71 $ 0.80 Diluted earnings (loss) per common share $ 0.71 $ 0.80

Investment Securities (Tables)

Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Summary of Amortized Cost, Gross Unrealized Gains and Losses, Allowance for Credit Losses and Fair Value of Investment Securities Available for Sale	The amortized cost, gross unrealized gains and losses, allowance for credit losses, and fair value of investment securities available for sale are summarized as follows: December 31, 2023 (In Thousands) Amortized Gross Gross Allowance for Credit Losses Fair Value Available for Sale: US Government Agency securities $ 12,711 $ 279 $ ( 5 ) $ — $ 12,985 US Government Treasury securities 4,925 17 — — 4,942 Obligations of state and political subdivisions 49,640 420 ( 3,015 ) — 47,045 Mortgage-backed securities in government-sponsored entities 50,795 515 ( 3,129 ) — 48,181 Other securities 2,301 49 ( 13 ) — 2,337 $ 120,372 $ 1,280 $ ( 6,162 ) $ — $ 115,490 Amortized Gross Gross Fair Allowance for Held to Maturity: Corporate debentures $ 15,000 $ — $ ( 1,592 ) $ 13,408 $ ( 512 ) Structured mortgage-backed securities 21,735 — ( 907 ) 20,828 — $ 36,735 $ — $ ( 2,499 ) $ 34,236 $ ( 512 ) 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 Gross Unrealized Losses and Fair Value	The following tables show the Company's gross unrealized losses and fair value, aggregated by investment category and length of time the individual debt securities have been in a continuous unrealized loss position. December 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: US Government Agency Securities $ 1,995 $ ( 5 ) $ — $ — $ 1,995 $ ( 5 ) Obligations of state and political subdivisions 4,836 ( 247 ) 27,736 ( 2,768 ) 32,572 ( 3,015 ) Mortgage-backed securities in government-sponsored entities 4,703 ( 136 ) 31,249 ( 2,993 ) 35,952 ( 3,129 ) Other securities — — 601 ( 13 ) 601 ( 13 ) $ 11,534 $ ( 388 ) $ 59,586 $ ( 5,774 ) $ 71,120 $ ( 6,162 ) 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 )
Summary of Amortized Cost and Fair Value by Contractual Maturity	As of December 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 $ 8,093 $ 8,160 $ — $ — Due after one year through five years 12,154 12,186 6,000 5,795 Due after five years through ten years 19,812 19,248 9,000 7,613 Due after ten years 27,845 25,993 — — Mortgage-backed securities and Collateralized mortgage obligations 50,795 48,181 21,735 20,828 Other securities 1,673 1,722 — — $ 120,372 $ 115,490 $ 36,735 $ 34,236
Summary of Sales of Debt Securities	The following table summarizes sales of debt securities: (In Thousands) For the year ended December 31, 2023 2022 Proceeds $ 91,364 $ 513 Gross gains — 13 Gross losses 2,370 — Net loss $ ( 2,370 ) $ 13

Loans Receivable (Tables)

Loans Receivable (Tables)	12 Months Ended
	Dec. 31, 2023
Loans and Leases Receivable Disclosure [Abstract]
Summary of Portfolio Segments and Classes of Loans	The portfolio segme nts and classes of loans are as follows: (In Thousands) December 31, 2023 December 31, 2022 Agriculture and farmland loans $ 65,861 $ 55,746 Construction loans 178,483 57,713 Commercial & industrial loans 238,343 104,755 Commercial real estate loans Multifamily 180,788 105,390 Owner occupied 501,732 139,554 Non-owner occupied 580,972 245,274 Residential real estate loans First liens 402,433 168,084 Second liens and lines of credit 70,747 35,576 Consumer and other loans 16,756 10,057 Municipal loans 5,244 5,466 2,241,359 927,615 Deferred costs 174 256 Allowance for credit losses ( 23,767 ) ( 4,666 ) Total $ 2,217,766 $ 923,205

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2023
Allowance for Credit Loss [Abstract]
Summary of Allowance for Credit Losses by Loan Segment	The following tables summarize the activity in the allowance for credit losses by loan segment for the year ended December 31, 2023. Beginning balance Impact of adopting ASC 326 Allowance for credit loss on PCD acquired loans Charge-offs Recoveries Provision for credit losses Ending balance (In Thousands) For the Year Ended December 31, 2023 Allowance for credit losses: Agriculture and farmland $ 279 $ ( 190 ) $ — $ — $ — $ ( 77 ) $ 12 Construction 274 513 39 — — 133 959 Commercial & industrial 583 283 303 ( 200 ) 1 1,970 2,940 Commercial real estate Multifamily 480 340 97 — — 566 1,483 Owner occupied 635 760 1,816 — — 3,361 6,572 Non-owner occupied 1,116 3,195 1,937 — — ( 475 ) 5,773 Residential real estate First liens 1,029 635 42 — 54 3,018 4,778 Second liens and lines of credit 218 140 64 — 61 589 1,072 Municipal 12 ( 2 ) — — — 69 79 Consumer 40 ( 19 ) 5 — — 73 99 Total $ 4,666 $ 5,655 $ 4,303 $ ( 200 ) $ 116 $ 9,227 $ 23,767
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 December 31, 2023 (In Thousands) Nonaccrual with No Allowance for Credit Loss Nonaccrual with a related Allowance for Credit Loss Total Nonaccrual Loans past due over 89 days still accruing Agriculture and farmland $ — $ — $ — $ — Construction 191 — 191 — Commercial & industrial 53 8 61 58 Commercial real estate — Multifamily — — — — Owner occupied 2,465 83 2,548 6 Non-owner occupied 948 281 1,229 — Residential real estate — First liens 2,346 361 2,707 149 Second liens and lines of credit 294 — 294 — Municipal — — — — Consumer 7 — 7 — Total $ 6,304 $ 733 $ 7,037 $ 213
Summary by Class of Loans, Carrying Value of Collateral Dependent Nonaccrual Loans and Type of Collateral	The following table presents, by class of loans, the carrying value of collateral dependent nonaccrual loans and type of collateral as of December 31, 2023 December 31, 2023 (In Thousands) Real Estate Business Assets Other Total Agriculture and farmland loans $ — $ — $ — $ — Construction 191 — — 191 Commercial & industrial loans — 61 — 61 Commercial real estate loans Multifamily — — — — Owner occupied 2,548 — — 2,548 Non-owner occupied 1,229 — — 1,229 Residential real estate loans First liens 2,707 — — 2,707 Second liens and lines of credit 294 — — 294 Municipal — — — — Consumer — — 7 7 $ 6,969 $ 61 $ 7 $ 7,037
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 December 31, 2023. December 31, 2023 (In Thousands) 30-59 60-89 90 Days Total Current Total Agriculture and farmland $ 14 $ — $ — $ 14 $ 65,847 $ 65,861 Construction 10 — 191 201 178,282 178,483 Commercial & industrial 46 1 118 165 238,178 238,343 Commercial real estate Multifamily — — — — 180,788 180,788 Owner occupied 156 2,802 137 3,095 498,637 501,732 Non-owner occupied — 86 1,239 1,325 579,647 580,972 Residential real estate First liens 719 419 872 2,010 400,423 402,433 Second liens and lines of credit 279 128 97 504 70,243 70,747 Municipal — — — — 16,756 16,756 Consumer 15 15 7 37 5,207 5,244 Total $ 1,239 $ 3,451 $ 2,661 $ 7,351 $ 2,234,008 $ 2,241,359 The following tables present an aging analysis of the recorded investment of past-due loans. 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 December 31, 2023. December 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 $ 1,466 $ 14,372 $ 9,613 $ 5,147 $ 2,319 $ 22,627 $ 5,114 $ 29 $ 60,687 Special mention — — 30 — 811 1,206 342 — 2,389 Substandard or lower 13 — 15 121 — 2,576 60 — 2,785 Total Agriculture and farmland $ 1,479 $ 14,372 $ 9,658 $ 5,268 $ 3,130 $ 26,409 $ 5,516 $ 29 $ 65,861 Agriculture and farmland Current period gross charge-offs — — — — — — — — — Construction Pass 64,460 52,888 30,993 3,057 5,244 5,816 14,424 1,317 178,199 Special mention — — — — — — 93 — 93 Substandard or lower — — — 98 — — — 93 191 Total Construction 64,460 52,888 30,993 3,155 5,244 5,816 14,517 1,410 178,483 Construction Current period gross charge-offs — — — — — — — — — Commercial & industrial Pass 29,776 33,213 25,315 14,018 4,429 9,110 120,747 68 236,676 Special mention — 113 139 — 15 4 1,071 — 1,342 Substandard or lower — — 47 — 194 — 43 41 325 Total Commercial & industrial 29,776 33,326 25,501 14,018 4,638 9,114 121,861 109 238,343 Commercial & industrial Current period gross charge-offs — — — — — — 200 — 200 Commercial real estate - Multifamily Pass 14,918 80,127 50,320 18,871 6,031 8,351 298 — 178,916 Special mention — — — — — — — — — Substandard or lower — — — — — 1,872 — — 1,872 Total Commercial real estate - Multifamily 14,918 80,127 50,320 18,871 6,031 10,223 298 — 180,788 Commercial real estate - Multifamily Current period gross charge-offs — — — — — — — — — December 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 61,336 135,472 98,261 51,485 39,174 91,315 8,852 6 485,901 Special mention — 377 3,125 — 6,318 — 429 — 10,249 Substandard or lower — — — 626 2,408 2,391 157 — 5,582 Total Commercial real estate - Owner occupied 61,336 135,849 101,386 52,111 47,900 93,706 9,438 6 501,732 Commercial real estate - Owner occupied Current period gross charge-offs — — — — — — — — — Commercial real estate - Non-owner occupied Pass 58,335 174,248 126,009 56,468 64,301 93,193 6,376 86 579,016 Special mention — — 42 — — — — — 42 Substandard or lower — — 325 — 56 1,284 249 — 1,914 Total Commercial real estate - Non-owner occupied 58,335 174,248 126,376 56,468 64,357 94,477 6,625 86 580,972 Commercial real estate - Non-owner occupied Current period gross charge-offs — — — — — — — — — Municipal Pass 529 — 420 1,675 — 2,526 94 — 5,244 Special mention — — — — — — — — — Substandard or lower — — — — — — — — — Total Commercial real estate - Municipal 529 — 420 1,675 — 2,526 94 — 5,244 Municipal Current period gross charge-offs — — — — — — — — — Total Pass $ 230,820 $ 490,320 $ 340,931 $ 150,721 $ 121,498 $ 232,938 $ 155,905 $ 1,506 $ 1,724,639 Special mention — 490 3,336 — 7,144 1,210 1,935 — 14,115 Substandard or lower 13 — 387 845 2,658 8,123 509 134 12,669 Total $ 230,833 $ 490,810 $ 344,654 $ 151,566 $ 131,300 $ 242,271 $ 158,349 $ 1,640 $ 1,751,423 December 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 $ 45,236 $ 99,877 $ 99,972 $ 43,063 $ 23,404 $ 80,456 $ 8,982 $ — $ 400,990 Nonperforming — — 33 101 208 1,101 — — 1,443 Total Residential real estate - First liens $ 45,236 $ 99,877 $ 100,005 $ 43,164 $ 23,612 $ 81,557 $ 8,982 $ — $ 402,433 Residential real estate - First liens Current period gross charge-offs — — — — — — — — — Residential real estate - Second liens and lines of credit Performing 1,207 1,818 386 184 336 2,270 64,396 — 70,597 Nonperforming — — — — — — 150 — 150 Total Residential real estate - Second liens and lines of credit 1,207 1,818 386 184 336 2,270 64,546 — 70,747 Residential real estate - Second liens and lines of credit Current period gross charge-offs — — — — — — — — — Consumer and other Performing 5,007 437 223 153 73 88 10,770 — 16,751 Nonperforming — — — — — — 5 — 5 Total Consumer and other 5,007 437 223 153 73 88 10,775 — 16,756 Consumer and other Current period gross charge-offs — — — — — — 1 — 1 Total Performing $ 51,450 $ 102,132 $ 100,581 $ 43,400 $ 23,813 $ 82,814 $ 84,148 $ — $ 488,338 Nonperforming — — 33 101 208 1,101 155 — 1,598 Total $ 51,450 $ 102,132 $ 100,614 $ 43,501 $ 24,021 $ 83,915 $ 84,303 $ — $ 489,936
Schedule Of Credit Deteriorated Loans	The Company has purchased loans for which there was, at acquisition, evidence of more than insignificant deterioration of credit quality since origination. The carrying amount of these loans is as follows. (In Thousands) 2023 Purchase price of loans at acquisition $ 431,600 Allowance for credit losses at acquisition 4,303 Non-credit (discount) premium at acquisition ( 16,981 ) Par value of acquired loans at acquisition $ 418,922
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 year ended December 31, 2022. Agriculture Commercial and PPP Commercial Residential Consumer Municipal Unallocated Total (In Thousands) For the Year Ended December 31, 2022 Allowance for loan losses: Beginning balance $ 23 $ 582 $ 799 $ 1,634 $ 22 $ 15 $ 77 $ 3,152 Charge-offs — ( 1 ) — ( 3 ) ( 3 ) — — ( 7 ) Recoveries — 32 — 197 2 — — 231 Provision 10 ( 30 ) 1,663 ( 292 ) 19 ( 3 ) ( 77 ) 1,290 Ending balance $ 33 $ 583 $ 2,462 $ 1,536 $ 40 $ 12 $ — $ 4,666
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 Activity for Accretable Yield of Purchased Credit-impaired Loans	The following table provides activity for the accretable yield of PCI loans for the year ended December 31, 2022. (In Thousands) December 31, Accretable yield, beginning of period $ 307 Additions — Accretion of income ( 151 ) Reclassifications from nonaccretable difference due to improvement in expected cash flows — Other changes, net ( 156 ) Accretable yield, end of period $ —
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 Year Ended December 31, 2022 (In Thousands) Average Interest Income Recognized With no related allowance recorded: Agriculture loans $ 200 $ 9 Commercial loans 39 — Commercial real estate loans 2,365 125 Residential real estate loans 4,772 159 Consumer loans — — Municipal loans — — 7,376 293 With an allowance recorded: Agriculture loans $ — $ — Commercial loans 23 1 Commercial real estate loans — — Residential real estate loans — — Consumer loans — — Municipal loans — — 23 1 Total $ 7,399 $ 294
Summary of Portfolio of Nonaccrual Loans	The following table present 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 Total $ 1,918

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Summary of Year-end Premises and Equipment	Year-end premises and equipment owned and utilized in the operations of the Company were as follows: December 31, (In Thousands) 2023 2022 Land $ 4,305 $ 689 Buildings and improvements 14,151 4,170 Furniture, fixtures, and equipment 6,679 4,651 Leasehold Improvements 3,450 2,489 28,585 11,999 Accumulated Depreciation ( 6,306 ) ( 5,256 ) Total $ 22,279 $ 6,743

Lease Commitments (Tables)

Lease Commitments (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Summary of Right-of-Use Assets and Lease Liabilities	Right-of-use assets and lease liabilities by lease type are as follows: (In Thousands) December 31, December 31, Right-of-Use Asset Operating leases $ 14,628 $ 10,219 Finance leases 970 - Total Right-of-Use Asset $ 15,598 $ 10,219 Lease Liabilities Operating leases $ 15,109 $ 10,219 Finance leases 1,355 - Total lease liabilities $ 16,464 $ 10,219
Summary of Total Lease Cost	The components of total lease cost were as follows. (In Thousands) December 31, December 31, Finance lease cost Right-of-Use amortization $ 7 $ - Interest expense 3 - Operating lease cost 1,358 805 Total lease cost $ 1,368 $ 805
Summary of Information Associated with Obligations Under Leases	The following table presents information associated with our obligations under leases for the years ended December 31, 2023 and 2022: 2023 2022 Finance lease weighted-average remaining term (years) 10.92 - Finance lease weighted-average discount rate 2.59 % - Operating lease weighted-average remaining term (years) 9.72 11.0 Operating lease weighted-average discount rate 4.15 % 5.1 %
Summary of Lessee, Operating and Finance Lease, Liability, Maturity	The following table presents the undiscounted cash flows due related to operating and finance leases as of December 31, 2023: (In Thousands) Operating Leases Finance Leases 2024 $ 2,073 $ 127 2025 1,968 138 2026 1,873 138 2027 1,829 138 2028 and thereafter 10,876 1,023 Total Undiscounted Cash Flows $ 18,619 $ 1,564 Discount on Cash Flows ( 3,510 ) ( 209 ) Total lease liabilities $ 15,109 $ 1,355

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Change in Goodwill	The change in goodwill during the years ended December 31, 2023 and 2022 is as follows: 2023 2022 Beginning of year $ 35,842 $ 35,842 Acquired Goodwill 21,126 — Impairment — — End of year $ 56,968 $ 35,842
Schedule of Acquired Intangible Assets	Acquired intangible assets were as follows at year-end: 2023 2022 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortized intangible assets: Core deposit intangibles $ 26,910 $ 1,344 $ 1,566 $ 787 Trade name intangibles 348 181 348 75 Total $ 27,258 $ 1,525 $ 1,914 $ 862
Schedule of Expected Aggregate Annual Amortization Expense	Expected aggregate annual amortization expense for the next five years assuming no new acquisitions or impairments is as follows: (In Thousands) 2024 $ 4,778 2025 4,291 2026 3,795 2027 3,271 2028 2,791 2029 and thereafter 6,807 $ 25,733

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
Summary of Deposit Accounts	Deposit accounts are summarized as follows: December 31, December 31, (In Thousands) Amount % Amount % Demand, noninterest-bearing $ 655,953 28.54 % $ 192,773 20.36 % Demand, interest-bearing 438,765 19.09 254,478 26.88 Money market and savings 577,448 25.12 228,048 24.09 Time deposits, $ 250 and over 134,324 5.85 45,616 4.82 Time deposits, other 491,983 21.40 225,857 23.85 $ 2,298,473 100.0 % $ 946,772 100.0 %
Summary of Scheduled Maturities of Time Deposits	The scheduled maturities of time deposits are as follows: (In Thousands) December 31, One year or less $ 568,324 More than one year to two years 34,018 More than two years to three years 11,032 More than three years to four years 4,815 More than four years to five years 7,354 More than five years 764 Total $ 626,307

Borrowings and Subordinated D_2

Borrowings and Subordinated Debentures (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Summary of Other Borrowings and Subordinated Debt	Other borrowings and subordinated debt was as follows: (in Thousands) December 31, December 31, Subordinated Debt $ 61,444 $ 40,484 Note payable 590 — Short-term borrowings 10,000 20,938 Total $ 72,034 $ 61,422

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Provision for Income Taxes	The provision for income taxes consists of: For the Year Ended December 31, (In Thousands) 2023 2022 Current tax expense Federal $ 81 $ 38 State 4 — Total Current tax expense $ 85 $ 38 Deferred tax (benefit) expense Federal $ ( 3,187 ) $ 1,184 State ( 259 ) — Total Deferred tax (benefit) expense ( 3,446 ) 1,184 Total tax (benefit) expense $ ( 3,361 ) $ 1,222
Schedule of Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of deductible and taxable temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities, respectively, are as follows: (In Thousands) December 31, December 31, Deferred tax assets: Allowance for loan losses $ 6,009 $ 970 Deferred compensation 757 602 Net fair value adjustment on acquired net assets 10,355 1,250 Net unrealized loss on debt securities 1,025 1,703 Net operating loss carryforwards 6,877 1,740 Lease liability 3,811 1,875 Other 1,175 379 Total deferred tax assets $ 30,009 $ 8,519 Deferred tax liabilities: Premises and equipment $ ( 1,867 ) $ ( 1,025 ) Net unrealized gain on cash flow hedge ( 150 ) — Right of use asset ( 3,611 ) ( 1,875 ) Other ( 228 ) — Total deferred tax liabilities ( 5,856 ) ( 2,900 ) Net deferred tax asset $ 24,153 $ 5,619
Reconciliation of Effective Income Tax Rate	The reconciliation of the federal statutory rate and the Company's effective income tax rate is as follows: For the Year Ended December 31, 2023 2022 (In Thousands) Amount % of Pretax Income Amount % of Pretax Income Provision at statutory rate $ ( 3,219 ) 21.0 % $ 1,432 21.0 % Tax-exempt income, net of TEFRA disallowance ( 162 ) 1.1 ( 253 ) ( 3.7 ) State income taxes, net of federal income taxes ( 202 ) 1.3 — — Bank-owned life insurance ( 155 ) 1.0 ( 104 ) ( 1.5 ) Non-deductible merger expenses 387 ( 2.5 ) — — Revaluation of deferred taxes for state tax rates ( 177 ) 1.1 — — Other 167 ( 1.1 ) 147 2.1 Actual tax expense and effective rate $ ( 3,361 ) 21.9 % $ 1,222 17.9 %

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 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 December 31, 2023 At December 31, 2022 (In Thousands) Carrying Fair Carrying Fair Financial assets: Cash and cash equivalents (Level 1) $ 80,190 $ 80,190 $ 30,011 $ 30,011 Certificates of deposit with other banks (Level 3) — — 5,623 5,590 Securities held to maturity (Level 2) 36,735 34,236 31,822 30,080 Loans (Level 3) 2,241,533 2,159,967 927,871 886,944 Derivative (Level 3) 716 716 — — Accrued interest receivable (Level 1) 9,831 9,831 4,661 4,661 Restricted investments in bank stock (Level 1) 3,965 3,965 3,377 3,377 Cash surrender value of life insurance (Level 1) 48,847 48,847 19,244 19,244 Financial liabilities: Non-maturity deposits (Level 1) 1,672,166 1,672,166 675,299 675,299 Time Deposits (Level 3) 626,307 621,496 271,473 266,775 Other borrowings (Level 3) 10,000 10,000 20,938 20,938 Subordinated Notes (Level 3) 61,444 57,303 40,484 35,966 Accrued interest payable (Level 1) 1,466 1,466 797 797
Summary of Fair Value of Assets and Liabilities Measured on Recurring Basis	December 31, 2023 (In Thousands) Level I Level II Level III Total Assets: US Government Agency securities $ — $ 12,985 $ — $ 12,985 US Government Treasury securities — 4,942 — 4,942 Obligations of state and political subdivisions — 47,045 — 47,045 Mortgage backed securities in government-sponsored entities — 48,181 — 48,181 Other securities — 2,337 — 2,337 Total $ — $ 115,490 $ — $ 115,490 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 December 31, 2023 and 2022 are presented in the table below. December 31, 2023 (In Thousands) Level I Level II Level III Total Loans individually evaluated $ — $ — $ 13,223 $ 13,223 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: December 31, 2023 Quantitative Information About Level III Fair Value Measurements (In Thousands) Fair Value Valuation Unobservable Range (Weighted Loans individually evaluated $ 13,223 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 % Fair value is generally determined through independent appraisals of the underlying collateral, which include various Level III inputs that are not identifiable.

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Summary of Loans to Principal Officers, Directors, and Affiliates	Loans to principal officers, directors, and their affiliates during 2023 and 2022 were as follows: 2023 2022 Beginning balance $ 1,853 $ 6,376 New loans 659 407 Effect of changes in composition of related parties 38,536 ( 4,654 ) Net repayments in existing accounts ( 299 ) ( 276 ) Ending balance $ 40,749 $ 1,853

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 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 December 31, 2023. Number Weighted- Weighted- Aggregate Outstanding, December 31, 2022 490,000 $ 10.11 7.0 $ 33 Granted 89,632 7.00 9.7 — Expired/terminated ( 36,000 ) 10.45 — Exercised ( 29,632 ) 5.07 — Outstanding, December 31, 2023 514,000 $ 9.72 6.8 $ — Exercisable at period end 290,500 $ 10.12 5.8 $ —
Schedule of Valuation Assumptions of Stock Options	The Company determined the expected life of the stock options using a simplified method approach allowed for plain-vanilla share options. The risk-free interest rate is based on the U.S. treasury yield curve in effect as of the grant date. Expected volatility was determined using the calculated value method of an option pricing model that substitutes the historical volatility of an appropriate industry/sector index for the expected volatility. December 31, 2023 2022 Weighted average fair value of options granted $ 1.84 $ 2.37 Dividend yield 4.29 % 3.70 % Expected volatility 35.45 % 34.20 % Risk-free interest rate 4.20 % 3.81 % Expected life (in years) 6.5 6.2 Assumed forfeiture rate 4.00 % 8.00 %
Summary of Restricted Stock Awards	The table below provides details of the Company's restricted stock awards at December 31, 2023. Number Average Market Price at Grant Outstanding, December 31, 2022 — Granted 384,724 $ 6.30 Expired/terminated — Outstanding, December 31, 2023 384,724 $ 6.30
Schedule of Additional Information Related to Stock Option	Additional information related to the equity incentive plans during each year follows: December 31, 2023 2022 Stock-based compensation expense recognized $ 244 $ 80 Number of unvested shares: Restricted stock plans 384,724 - Stock option plans 223,500 281,300 Fair value of unvested stock options: Restricted stock plans $ 2,422 $ - Stock option plans $ 355 $ 393 Amount remaining to be recognized as expense Restricted stock plans $ 2,314 $ - Stock option plans $ 310 $ 291

Regulatory Capital Requiremen_2

Regulatory Capital Requirements (Tables)	12 Months Ended
	Dec. 31, 2023
Regulatory Capital Requirements Under Banking Regulations [Abstract]
Schedule of Bank Actual and Required Capital Amounts and Ratios	The following tables present actual and required capital ratios as of December 31, 2023 and 2022 under the Basel III Capital Rules. Capital levels required to be considered well capitalized are based upon prompt corrective action regulations: December 31, 2023 December 31, 2022 (In Thousands) Amount Ratio Amount Ratio Total capital (to risk-weighted assets) Actual $ 251,042 10.62 % $ 125,632 12.89 % For capital adequacy purposes 188,807 8.00 77,953 8.00 To be well capitalized 236,009 10.00 97,441 10.00 Tier 1 capital (to risk-weighted assets) Actual $ 234,533 9.92 % $ 120,912 12.41 % For capital adequacy purposes 141,605 6.00 58,465 6.00 To be well capitalized 188,807 8.00 77,953 8.00 Common equity (to risk-weighted assets) Actual $ 234,533 9.92 % $ 120,912 12.41 % For capital adequacy purposes 106,204 4.50 43,848 4.50 To be well capitalized 153,406 6.50 63,337 6.50 Tier 1 capital (to average assets) Actual $ 234,533 14.10 % $ 120,912 10.93 % For capital adequacy purposes 66,526 4.00 44,248 4.00 To be well capitalized 83,158 5.00 55,311 5.00

Financial Instruments With Of_2

Financial Instruments With Off-Balance Sheet Risk (Tables)	12 Months Ended
	Dec. 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 December 31, 2023 and 2022, the following financial instruments were outstanding whose contract amounts represent credit risk: (In Thousands) December 31, December 31, Unfunded commitments under lines of credit: Home equity loans $ 116,964 $ 43,798 Commercial real estate, construction, and land development 186,966 62,146 Commercial and industrial 306,024 125,205 Total $ 609,954 $ 231,149

Earning Per Share (Tables)

Earning Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Summary of Composition of Earnings Per Share	The following table sets forth the composition of earnings per share: Year Ended December 31, (In Thousands, except share and per share data) 2023 2022 Net income $ ( 11,968 ) $ 5,598 Basic weighted average common shares outstanding 17,753,914 11,310,386 Net effect of dilutive stock options and warrants — — Net effect of dilutive restricted stock awards — — Diluted weighted average common shares outstanding 17,753,914 11,310,386 Net income per common share: Basic $ ( 0.67 ) $ 0.49 Diluted $ ( 0.67 ) $ 0.49
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 for the years ended December 31, 2023 and 2022. Year Ended December 31, 2023 2022 Stock Options — — Warrants — — Restricted Stock Awards — — Total dilutive securities — -
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. Year Ended December 31, 2023 2022 Stock Options — 195,700 Warrants 1,537,484 1,537,484 Restricted Stock Awards 5,304 — Total anti-dilutive securities 1,542,788 1,733,184

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Noninterest Income	The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the years ended December 31, 2023 and 2022. For the Year Ended December 31, 2023 2022 Non-interest income in-scope of Topic 606 Service charges and activity fees on deposits $ 1,150 $ 995 Fees on loan related activity 581 191 Other 327 488 Non-interest income (in-scope of Topic 606) 2,058 1,674 Non-interest income (out-of-scope of Topic 606) ( 971 ) 1,283 Total non-interest income $ 1,087 $ 2,957

Parent Company Only Condensed_2

Parent Company Only Condensed Financial Information (Tables)	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Schedule of Balance Sheets	Balance Sheets December 31, 2023 2022 (In thousands) ASSETS Noninterest-bearing cash equivalents $ 12,547 $ 15,486 Securities available for sale, at fair value — — Investment in subsidiaries 309,015 162,029 Other Assets 7,075 1,712 TOTAL ASSETS $ 328,637 $ 179,227 LIABILITIES AND SHAREHOLDERS' EQUITY Subordinated debt $ 61,444 $ 40,484 Other liabilities 1,397 190 Shareholders' equity 265,796 138,553 TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 328,637 $ 179,227
Schedule of Condensed Statements of Operations and Comprehensive Income	Condensed Statements of Operations and Comprehensive Income Years Ended December 31, 2023 2022 (in thousands) Income: Interest income $ - $ 11 Dividend income from subsidiaries — — Expenses: Interest expense 1,926 1,501 Other noninterest expenses 5,135 564 Income before income tax ( 7,061 ) ( 2,054 ) Income tax benefit ( 1,128 ) ( 407 ) ( 5,933 ) ( 1,647 ) Equity in undistributed subsidiary (loss) income ( 6,035 ) 7,245 Net (loss) income $ ( 11,968 ) $ 5,598 Comprehensive Loss $ ( 8,772 ) $ ( 2,585 )
Schedule of Condensed Statements of Cash Flows	Condensed Statements of Cash Flows Years Ended December 31, 2023 2022 (in thousands) OPERATING ACTIVITIES Net (loss) income $ ( 11,968 ) $ 5,598 Adjustments: Undistributed earnings of subsidiaries 6,035 ( 7,245 ) Amortization of premiums and discounts ( 118 ) ( 212 ) Other, net ( 549 ) ( 1,171 ) Net cash used in operating activities ( 6,600 ) ( 3,030 ) INVESTING ACTIVITIES Net cash acquired through merger and acquisition 8,014 — Investments in subsidiaries ( 10,400 ) ( 35,000 ) Cash dividends from subsidiaries — 1,300 Sale of securities 504 Net cash from dissolution of subsidiary 635 — Net cash used in investing activities ( 1,751 ) ( 33,196 ) FINANCING ACTIVITIES Proceeds from issuance of common stock, net 10,132 34,650 Proceeds from issuance of subordinated notes — 20,000 Issuance of shares from exercise of stock options 150 120 Dividends paid ( 4,870 ) ( 3,334 ) Net cash provided by financing activities 5,412 51,436 (Decrease) Increase in cash and cash equivalents ( 2,939 ) 15,210 Cash and cash equivalents at the beginning of the period 15,486 276 Cash and cash equivalents at the end of the period $ 12,547 $ 15,486

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended	12 Months Ended
	Nov. 30, 2023	Jan. 01, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Sep. 17, 2018
Accounting Policies [Line Items]
Date of incorporation				Apr. 06, 2018
Restricted investments				$ 3,965	$ 3,377
Federal home loan bank stock par value per unit				$ 100	$ 100
Other real estate owned				$ 0	$ 0
Mortgage loans in process foreclosure amount				2,950
Loans and Leases Receivable, Gross				$ 2,241,359	927,615
Percentage of tax benefit to be realized for recognition in the income statement				50%
Core deposit intangible assets expected life				10 years
Accrued interest receivable on held-to-maturity debt securities				$ 288,000
Advertising expenses				329	370
Net proceeds from issuance of stock				9,958	34,650
Net proceeds from issuance of common stock				10,132	34,650
Allowance on held-to-maturity securities				512
Retained earnings				$ 4,843	$ 27,100
IPO [Member]
Accounting Policies [Line Items]
Sale of common stock			5,101,205
Offering price per share			$ 7.5
Underwriting discounts and commissions			$ 2,487
Other offering expenses			1,114
Net proceeds from issuance of common stock			$ 34,650
Private Placement [Member]
Accounting Policies [Line Items]
Net proceeds from issuance of common stock	$ 10,000
Common Stock [Member]
Accounting Policies [Line Items]
Sale of common stock				1,282,052	5,101,205
Net proceeds from issuance of stock				$ 13	$ 50
Furniture and Fixtures [Member] | Minimum [Member]
Accounting Policies [Line Items]
Estimated useful lives				3 years
Furniture and Fixtures [Member] | Maximum [Member]
Accounting Policies [Line Items]
Estimated useful lives				10 years
ASU 2016-13 [Member]
Accounting Policies [Line Items]
Change in accounting principle, accounting standards update, adopted				true
Change in accounting principle, accounting standards update, adoption date				Jan. 01, 2023
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect				true
ASU 2016-13 [Member] | Cumulative Effect Adjustment [Member]
Accounting Policies [Line Items]
Increase in allowance for credit losses		$ 5,700
Unfunded commitments to allowance for credit losses		910
Allowance on held-to-maturity securities		602
Retained earnings		(5,400)
PCD assets, allowance for credit loss		$ 308
ASU 2017-04 [Member]
Accounting Policies [Line Items]
Change in accounting principle, accounting standards update, adopted				true
Change in accounting principle, accounting standards update, adoption date				Jan. 01, 2023
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect				true
Residential Mortgage Loans [Member]
Accounting Policies [Line Items]
Loans and Leases Receivable, Gross				$ 44,167	47,356
Non Voting Common Stock Warrants [Member]
Accounting Policies [Line Items]
Class of warrants or rights exercise price per share				$ 10
Class of warrants or rights term				10 years
Atlantic Community Bankers Bank (ACBB) [Member]
Accounting Policies [Line Items]
Restricted investments				$ 389	194
Federal Home Loan Bank (FHLB) [Member]
Accounting Policies [Line Items]
Restricted investments				$ 3,576	$ 3,183
Residential real estate [Member]
Accounting Policies [Line Items]
Number of days past due for loans to be declared as deliquent				180 days
Consumer Loans [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	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	$ 2,241,359	$ 927,615
Deferred Costs	(174)	256
Total	2,241,533	927,871
Allowance for loan losses	23,767	4,666	$ 3,152
Agriculture And Farmland [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	65,861	55,746
Allowance for loan losses		279
Construction [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans		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
Multifamily [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	180,788	105,390
Allowance for loan losses		480
Owner occupied [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	501,732	139,554
Allowance for loan losses		635
Non-owner Occupied [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	580,972	245,274
Allowance for loan losses		1,116
First Liens [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	402,433	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	70,747	35,576
Allowance for loan losses		218
Municipal [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total Loans	$ 5,244	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
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] | 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] | 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] | 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 and Acquisition - Additi

Merger and Acquisition - Additional Information (Detail) $ / shares in Units, shares in Millions		1 Months Ended	12 Months Ended
	Nov. 30, 2023 USD ($) Location Facility $ / shares shares	Dec. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Business Acquisition [Line Items]
Net interest income		$ 8,897,000	$ 38,711,000	$ 32,985,000
Net loss		11,712,000	11,968,000	(5,598,000)
Allowance for credit losses		$ 23,767,000	$ 23,767,000	$ 4,666,000
Partners Bancorp [Member]
Business Acquisition [Line Items]
Merger completion date	Nov. 30, 2023
Percentage of merger	100%
Business acquisition,share price | $ / shares	$ 1.15
Number of shares of common stock issued | shares	20.7
Percentage of outstanding common shares post-merger	55.40%
Total fair value consideration	$ 135,779,000
Fair value of discount amortized over estimated life of investments	921,000
Loans acquired from Partners	1,300,000,000
Fair value of acquistion loan	$ 5,900,000
Number of facility leases | Facility	11
Number of locations | Location	13
Fair value adjustment of long term borrowings	$ 0
Partners Bancorp [Member] | PCD Loan [Member]
Business Acquisition [Line Items]
Loans acquired from Partners	$ 431,600,000
Acquired percentage of loans	33%
Contractual amounts receivable gross	$ 431,600,000
Estimated contractual amounts uncollectible	158,000
Fair value of acquistion loan	408,600,000
Partners Bancorp [Member] | Non PCD Loans [Member]
Business Acquisition [Line Items]
Allowance for credit losses	9,700,000
Partners Bancorp [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Fair value of common stock issued	133,800,000
Partners Bancorp [Member] | Restricted Stock [Member]
Business Acquisition [Line Items]
Fair value of common stock issued	$ 2,000,000

Merger and Acquisition - Alloca

Merger and Acquisition - Allocation of Purchase Price for Merger (Detail) - USD ($) $ in Thousands	Nov. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Calculated Fair Value of Liabilities Assumed
Operating Lease Liabilities		$ 15,109	$ 10,219
Goodwill From the Merger		$ 56,968	$ 35,842	$ 35,842
Partners Bancorp [Member]
Business Acquisition [Line Items]
Total consideration	$ 135,779
Calculated Fair Value of Assets Acquired
Premises and equipment	3,045
Core deposit intangible	25,344
Calculated Fair Value of Liabilities Assumed
Subordinated debt	1,179
Net Assets Acquired	114,653
Goodwill From the Merger	21,126
Partners Bancorp [Member] | Subject to Change [Member]
Business Acquisition [Line Items]
Total consideration	135,779
Calculated Fair Value of Assets Acquired
Cash and cash equivalents	34,586
Federal funds sold	7,159
Securities available for sale	123,440
Loans, net of ACL	1,240,334
Premises and equipment	15,504
Right-of-use asset	6,042
Core deposit intangible	25,344
Deferred taxes	14,466
Investments in restricted bank stock	6,763
Accrued interest receivable and other assets	29,884
Total Assets Acquired	1,503,522
Calculated Fair Value of Liabilities Assumed
Deposits	1,299,867
Long term borrowings	55,292
Subordinated debt	21,078
Operating Lease Liabilities	6,908
Other liabilities	5,724
Total Liabilities Assumed	1,388,869
Net Assets Acquired	114,653
Goodwill From the Merger	$ 21,126

Merger and Acquisition - Summar

Merger and Acquisition - Summary of Merger (Detail) - USD ($) $ / shares in Units, $ in Thousands	Nov. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
LINKBANCORP, Inc. common stock issued		37,340,700	14,939,640
Securities available for sale		$ (115,490)	$ (78,813)
Loans
Goodwill From the Merger		$ 56,968	$ 35,842	$ 35,842
Partners Bancorp [Member]
Business Acquisition [Line Items]
Exchange Ratio	$ 1.15
Cash paid in exchange for Partners Bancorp stock options and fractional shares	$ 33
Total consideration	135,779
Partners Bancorp shareholders' equity	143,817
Partners Bancorp goodwill and intangibles	(10,699)
Securities available for sale	(921)
Loans
Interest rate	(53,681)
General credit	(11,607)
Credit adjustment for loans acquired with deteriorated credit quality	(6,016)
Remove existing deferred loan fees, net at acquisition	2,462
Remove the allowance for credit losses present at acquisition	16,124
Premises and equipment	3,045
Core deposit intangible	25,344
Other assets	4,036
Time deposits	3,595
Subordinated debt	1,179
Other liabilities	(2,025)
Net Assets Acquired	114,653
Goodwill From the Merger	$ 21,126
Partners Bancorp [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Common stock / restricted stock shares Partners Bancorp	17,985,577
Exchange Ratio	$ 1.15
LINKBANCORP, Inc. common stock issued	20,683,158
LINKBANCORP, Inc. stock price on acquisition date	$ 6.47
Total pruchase price Partners Bancorp	$ 133,820
Partners Bancorp [Member] | Restricted Stock [Member]
Business Acquisition [Line Items]
Common stock / restricted stock shares Partners Bancorp	297,726
LINKBANCORP, Inc. stock price on acquisition date	$ 6.47
Total pruchase price Partners Bancorp	$ 1,926

Merger and Acquisition - Summ_2

Merger and Acquisition - Summary of Proforma Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Business Acquisition, Pro Forma Information [Abstract]
Net interest income	$ 102,941	$ 99,734
Non-interest income	5,252	8,158
Net income (loss)	$ 26,255	$ 25,448
Basic earnings (loss) per common share	$ 0.71	$ 0.8
Diluted earnings (loss) per common share	$ 0.71	$ 0.8

Investment Securities - Summary

Investment Securities - Summary of Amortized Cost, Gross Unrealized Gains and Losses, Allowance for Credit Losses and Fair Value of Investment Securities Available for Sale (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	$ 120,372	$ 86,920
Gross Unrealized Gains	1,280	14
Gross Unrealized Losses	(6,162)	(8,121)
Allowance for Credit Losses	0
Fair Value	115,490	78,813
Held-to-Maturity, Amortized Cost	36,735	31,822
Gross Unrecognized Gain	0	0
Gross Unrecognized Losses	(2,499)	(1,742)
Held-to-maturity, Fair value	34,236	30,080
Allowance for Credit Losses	(512)
US Government Agency securities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	12,711
Gross Unrealized Gains	279
Gross Unrealized Losses	(5)
Allowance for Credit Losses	0
Fair Value	12,985
US Government Treasury securities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	4,925
Gross Unrealized Gains	17
Gross Unrealized Losses	0
Allowance for Credit Losses	0
Fair Value	4,942
Small Business Administration Loan Pools [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost		858
Gross Unrealized Gains		0
Gross Unrealized Losses		(15)
Fair Value		843
Obligations of state and political subdivisions [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	49,640	44,189
Gross Unrealized Gains	420	14
Gross Unrealized Losses	(3,015)	(4,034)
Allowance for Credit Losses	0
Fair Value	47,045	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	50,795	41,873
Gross Unrealized Gains	515	0
Gross Unrealized Losses	(3,129)	(4,072)
Allowance for Credit Losses	0
Fair Value	48,181	37,801
Other securities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	2,301
Gross Unrealized Gains	49
Gross Unrealized Losses	(13)
Allowance for Credit Losses	0
Fair Value	2,337
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	0	0
Gross Unrecognized Losses	(1,592)	(994)
Held-to-maturity, Fair value	13,408	13,999
Allowance for Credit Losses	(512)
Structured Mortgage-backed Securities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Held-to-Maturity, Amortized Cost	21,735	16,829
Gross Unrecognized Gain	0	0
Gross Unrecognized Losses	(907)	(748)
Held-to-maturity, Fair value	20,828	$ 16,081
Allowance for Credit Losses	$ 0

Investment Securities - Summa_2

Investment Securities - Summary of Gross Unrealized Losses and Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	$ 11,534	$ 53,222
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(388)	(4,911)
Available-for-sale Securities, 12 Months or Longer, Fair Value	59,586	22,817
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(5,774)	(3,210)
Available-for-sale Securities, Fair Value, Total	71,120	76,039
Available-for-sale Securities, Unrealized Losses, Total	(6,162)	(8,121)
Held-to-maturity Securities, Less than 12 Months, Fair Value		30,080
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses		(1,742)
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		30,080
Held-to-maturity Securities, Unrealized Losses, Total		(1,742)
U.S. government agency securities [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	1,995
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(5)
Available-for-sale Securities, 12 Months or Longer, Fair Value	0
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	0
Available-for-sale Securities, Fair Value, Total	1,995
Available-for-sale Securities, Unrealized Losses, Total	(5)
Small Business Administration Loan Pools [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value		334
Available-for-sale Securities, Less than 12 Months, Unrealized Losses		(1)
Available-for-sale Securities, 12 Months or Longer, Fair Value		509
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses		(14)
Available-for-sale Securities, Fair Value, Total		843
Available-for-sale Securities, Unrealized Losses, Total		(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	4,836	34,836
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(247)	(3,372)
Available-for-sale Securities, 12 Months or Longer, Fair Value	27,736	2,559
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(2,768)	(662)
Available-for-sale Securities, Fair Value, Total	32,572	37,395
Available-for-sale Securities, Unrealized Losses, Total	(3,015)	(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	4,703	18,052
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(136)	(1,538)
Available-for-sale Securities, 12 Months or Longer, Fair Value	31,249	19,749
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(2,993)	(2,534)
Available-for-sale Securities, Fair Value, Total	35,952	37,801
Available-for-sale Securities, Unrealized Losses, Total	(3,129)	(4,072)
Other securities [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	0
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	0
Available-for-sale Securities, 12 Months or Longer, Fair Value	601
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(13)
Available-for-sale Securities, Fair Value, Total	601
Available-for-sale Securities, Unrealized Losses, Total	$ (13)
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		16,081
Held-to-maturity Securities, Less than 12 Months, Unrealized Losses		(748)
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		16,081
Held-to-maturity Securities, Unrealized Losses, Total		$ (748)

Investment Securities - Additio

Investment Securities - Additional Information (Detail) $ in Thousands	Dec. 31, 2023 USD ($) Security Securities	Dec. 31, 2022 USD ($) Security Securities
Debt Securities, Available-for-Sale [Line Items]
Number of debt securities with unrealized losses | Securities	164	175
Held to maturity debt securities | Security	12	10
Pledged debt securities with a carrying value | $	$ 65,935	$ 47,418

Investment Securities - Summa_3

Investment Securities - Summary of Amortized Cost and Fair Value by Contractual Maturity (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Amortized Cost, 1 year or less	$ 8,093
Amortized Cost, Due after one year through five years	12,154
Amortized Cost, Due after five years through ten years	19,812
Amortized Cost, Due after ten years	27,845
Amortized Cost, Mortgage-backed securities and Collateralized Mortgage Obligations	50,795
Amortized Cost, Other securities	1,673
Amortized Cost	120,372	$ 86,920
Fair Value, 1 year or less	8,160
Fair Value, Due after one year through five years	12,186
Fair Value, Due after five years through ten years	19,248
Fair Value, Due after ten years	25,993
Fair Value, Mortgage-backed securities and Collateralized Mortgage Obligations	48,181
Fair Value, Other securities	1,722
Fair Value	115,490	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	6,000
Held to Maturity Securities Amortized Cost, Due after five years through ten years	9,000
Held to Maturity Securities Amortized Cost, Due after ten year	0
Mortgage-backed securities and Collateralized mortgage obligations	21,735
Held To Maturity Other securities Amortized Cost	0
Held-to-Maturity, Amortized Cost	36,735	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	5,795
Held to Maturity Securities Fair Value, Due after five years through ten years	7,613
Held to Maturity Securities Fair Value, Due after ten years	0
Mortgage-backed securities and Collateralized mortgage obligations	20,828
Held To Maturity Other securities Fair Value	0
Held-to-maturity, Fair Value	$ 34,236	$ 30,080

Investment Securities - Summa_4

Investment Securities - Summary of Sales of Debt Securities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale [Abstract]
Proceeds	$ 91,364	$ 513
Gross gains	0	13
Gross losses	(2,370)	0
Net loss	$ (2,370)	$ 13

Certificates of Deposit with Ot

Certificates of Deposit with Other Banks - Summary of Contractual Maturity of Certificate of Deposit (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Certificates of Deposit with Other Banks [Abstract]
Certificates of deposit with other banks	$ 5,623

Loans Receivable - Summary of P

Loans Receivable - Summary of Portfolio Segments and Classes of Loans (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 2,241,359	$ 927,615
Deferred costs (fees)	174	(256)
Allowance for loan losses	(23,767)	(4,666)	$ (3,152)
Net loans	2,217,766	923,205
Agriculture And Farmland [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	65,861	55,746
Allowance for loan losses		(279)
Commercial Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	178,483	57,713
Commercial & industrial loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	238,343	104,755
Multifamily [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	180,788	105,390
Allowance for loan losses		(480)
Owner occupied [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	501,732	139,554
Allowance for loan losses		(635)
Non-owner Occupied [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	580,972	245,274
Allowance for loan losses		(1,116)
First Liens [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	402,433	168,084
Allowance for loan losses		(1,029)
Second Liens and Lines of Credit [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	70,747	35,576
Allowance for loan losses		(218)
Consumer and Other Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	16,756	10,057
Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 5,244	5,466
Allowance for loan losses		$ (12)

Loans Receivable - Additional I

Loans Receivable - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 2,241,359	$ 927,615
Residential Mortgage Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 44,167	$ 47,356

Allowance for Credit Losses - S

Allowance for Credit Losses - Summary of Allowance for Credit Losses by Loan Segment (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	$ 4,666
Allowance for credit loss on PCD acquired loans	4,303
Charge-offs	(200)
Recoveries	116
Provision for credit losses	9,227
Ending balance	23,767
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
Allowance for credit loss on PCD acquired loans	0
Charge-offs	0
Recoveries	0
Provision for credit losses	(77)
Ending balance	12
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
Allowance for credit loss on PCD acquired loans	39
Charge-offs	0
Recoveries	0
Provision for credit losses	133
Ending balance	959
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
Allowance for credit loss on PCD acquired loans	303
Charge-offs	(200)
Recoveries	1
Provision for credit losses	1,970
Ending balance	2,940
Commercial and Industrial [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	283
Multifamily [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	480
Allowance for credit loss on PCD acquired loans	97
Charge-offs	0
Recoveries	0
Provision for credit losses	566
Ending balance	1,483
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
Allowance for credit loss on PCD acquired loans	1,816
Charge-offs	0
Recoveries	0
Provision for credit losses	3,361
Ending balance	6,572
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
Allowance for credit loss on PCD acquired loans	1,937
Charge-offs	0
Recoveries	0
Provision for credit losses	(475)
Ending balance	5,773
Non-owner Occupied [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Impact of adopting ASC 326	3,195
First Liens [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	1,029
Allowance for credit loss on PCD acquired loans	42
Charge-offs	0
Recoveries	54
Provision for credit losses	3,018
Ending balance	4,778
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
Allowance for credit loss on PCD acquired loans	64
Charge-offs	0
Recoveries	61
Provision for credit losses	589
Ending balance	1,072
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	69
Ending balance	79
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
Allowance for credit loss on PCD acquired loans	5
Charge-offs	0
Recoveries	0
Provision for credit losses	73
Ending balance	99
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	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	$ 6,304
Nonaccrual with a related Allowance for Credit Loss	733	$ 1,918
Total Nonaccrual	7,037
Loans past due over 89 days still accuring	213
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	0
Total Nonaccrual	0
Loans past due over 89 days still accuring	0
Construction [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	191
Nonaccrual with a related Allowance for Credit Loss	0
Total Nonaccrual	191
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	53
Nonaccrual with a related Allowance for Credit Loss	8
Total Nonaccrual	61
Loans past due over 89 days still accuring	58
Multifamily [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0
Nonaccrual with a related Allowance for Credit Loss	0
Total Nonaccrual	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	2,465
Nonaccrual with a related Allowance for Credit Loss	83
Total Nonaccrual	2,548
Loans past due over 89 days still accuring	6
Non-owner Occupied [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	948
Nonaccrual with a related Allowance for Credit Loss	281
Total Nonaccrual	1,229
Loans past due over 89 days still accuring	0
First Liens [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	2,346
Nonaccrual with a related Allowance for Credit Loss	361
Total Nonaccrual	2,707
Loans past due over 89 days still accuring	149
Second Liens and Lines of Credit [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	294
Nonaccrual with a related Allowance for Credit Loss	0
Total Nonaccrual	294
Loans past due over 89 days still accuring	0
Municipal [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0
Nonaccrual with a related Allowance for Credit Loss	0
Total Nonaccrual	0
Loans past due over 89 days still accuring	0
Consumer [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	7
Nonaccrual with a related Allowance for Credit Loss	0
Total Nonaccrual	7
Loans past due over 89 days still accuring	$ 0

Allowance for Credit Losses -_3

Allowance for Credit Losses - Summary by Class of Loans, Carrying Value of Collateral Dependent Nonaccrual Loans and Type of Collateral (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	$ 7,037
Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	6,969
Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	61
Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	7
Agriculture and Farmland [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Agriculture and Farmland [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Agriculture and Farmland [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Agriculture and Farmland [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Construction [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	191
Construction [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	191
Construction [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Construction [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Commercial and Industrial [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	61
Commercial and Industrial [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Commercial and Industrial [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	61
Commercial and Industrial [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Multifamily [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Multifamily [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Multifamily [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Multifamily [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Owner Occupied [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	2,548
Owner Occupied [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	2,548
Owner Occupied [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Owner Occupied [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Non-owner Occupied [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	1,229
Non-owner Occupied [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	1,229
Non-owner Occupied [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Non-owner Occupied [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
First Liens [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	2,707
First Liens [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	2,707
First Liens [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
First Liens [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Second Liens and Lines of Credit [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	294
Second Liens and Lines of Credit [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	294
Second Liens and Lines of Credit [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Second Liens and Lines of Credit [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Municipal [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Municipal [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Municipal [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Municipal [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Consumer [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	7
Consumer [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Consumer [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0
Consumer [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	$ 7

Allowance for Credit Losses -_4

Allowance for Credit Losses - Summary of Aging Analysis of the Recorded Investment of Past-Due Loans (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans, Gross	$ 1,751,423
Purchased Credit Impaired Loans		$ 2,409
Loans receivable	2,241,359	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	65,861
Loans receivable	65,861
Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	178,483
Loans receivable	178,483
Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	238,343
Loans receivable	238,343
Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	180,788
Loans receivable	180,788
Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	501,732
Loans receivable	501,732
Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	580,972
Loans receivable	580,972
First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans receivable	402,433
Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans receivable	70,747
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 [Member]
Financing Receivable, Past Due [Line Items]
Purchased Credit Impaired Loans		0
Loans receivable	5,244	10,057
Total > 90 Days and Accruing		0
Municipal [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	5,244
Purchased Credit Impaired Loans		0
Loans receivable	16,756	5,466
Total > 90 Days and Accruing		0
30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,239	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	14
30-59 Days Past Due [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	10
30-59 Days Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	46
30-59 Days Past Due [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
30-59 Days Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	156
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	719
30-59 Days Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	279
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 [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	15	254
30-59 Days Past Due [Member] | Municipal [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	3,451	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	1
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	2,802
60-89 Days Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	86
60-89 Days Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	419
60-89 Days Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	128
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 [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	15	58
60-89 Days Past Due [Member] | Municipal [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	2,661	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	191
90 Days or Greater Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	118
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	137
90 Days or Greater Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,239
90 Days or Greater Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	872
90 Days or Greater Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	97
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 [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	7	0
90 Days or Greater Past Due [Member] | Municipal [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
Total Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	7,351	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	14
Total Past Due [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	201
Total Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	165
Total Past Due [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0
Total Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	3,095
Total Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,325
Total Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	2,010
Total Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	504
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 [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	37	312
Total Past Due [Member] | Municipal [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
Current [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	2,234,008	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	65,847
Current [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	178,282
Current [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	238,178
Current [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	180,788
Current [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	498,637
Current [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	579,647
Current [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	400,423
Current [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	70,243
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 [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	5,207	9,745
Current [Member] | Municipal [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	$ 16,756	$ 5,466

Allowance for Credit Losses -_5

Allowance for Credit Losses - Schedule of Classes of Loan Portfolio Summarized by Internal Risk Rating System (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	$ 230,833
2022	490,810
2021	344,654
2020	151,566
2019	131,300
Prior	242,271
Revolving loans amortized cost basis	158,349
Revolving loans converted to term	1,640
Total	1,751,423
Financing Receivable, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Total	200
Payment Activity, Aging status [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	51,450
2022	102,132
2021	100,614
2020	43,501
2019	24,021
Prior	83,915
Revolving loans amortized cost basis	84,303
Total	489,936
Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	51,450
2022	102,132
2021	100,581
2020	43,400
2019	23,813
Prior	82,814
Revolving loans amortized cost basis	84,148
Total	488,338
Payment Activity, Aging status [Member] | Nonperforming [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2021	33
2020	101
2019	208
Prior	1,101
Revolving loans amortized cost basis	155
Total	1,598
Agriculture and Farmland [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	1,479
2022	14,372
2021	9,658
2020	5,268
2019	3,130
Prior	26,409
Revolving loans amortized cost basis	5,516
Revolving loans converted to term	29
Total	65,861
Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	64,460
2022	52,888
2021	30,993
2020	3,155
2019	5,244
Prior	5,816
Revolving loans amortized cost basis	14,517
Revolving loans converted to term	1,410
Total	178,483
Commercial and Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	29,776
2022	33,326
2021	25,501
2020	14,018
2019	4,638
Prior	9,114
Revolving loans amortized cost basis	121,861
Revolving loans converted to term	109
Total	238,343
Financing Receivable, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Revolving loans amortized cost basis	200
Total	200
Multifamily [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	14,918
2022	80,127
2021	50,320
2020	18,871
2019	6,031
Prior	10,223
Revolving loans amortized cost basis	298
Total	180,788
Owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	61,336
2022	135,849
2021	101,386
2020	52,111
2019	47,900
Prior	93,706
Revolving loans amortized cost basis	9,438
Revolving loans converted to term	6
Total	501,732
Non-owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	58,335
2022	174,248
2021	126,376
2020	56,468
2019	64,357
Prior	94,477
Revolving loans amortized cost basis	6,625
Revolving loans converted to term	86
Total	580,972
Municipal [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	529
2021	420
2020	1,675
Prior	2,526
Revolving loans amortized cost basis	94
Total	5,244
Consumer and Other [Member]
Financing Receivable, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Revolving loans amortized cost basis	1
Total	1
Consumer and Other [Member] | Payment Activity, Aging status [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	5,007
2022	437
2021	223
2020	153
2019	73
Prior	88
Revolving loans amortized cost basis	10,775
Total	16,756
Consumer and Other [Member] | Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	5,007
2022	437
2021	223
2020	153
2019	73
Prior	88
Revolving loans amortized cost basis	10,770
Total	16,751
Consumer and Other [Member] | Payment Activity, Aging status [Member] | Nonperforming [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Revolving loans amortized cost basis	5
Total	5
First Liens [Member] | Payment Activity, Aging status [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	45,236
2022	99,877
2021	100,005
2020	43,164
2019	23,612
Prior	81,557
Revolving loans amortized cost basis	8,982
Total	402,433
First Liens [Member] | Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	45,236
2022	99,877
2021	99,972
2020	43,063
2019	23,404
Prior	80,456
Revolving loans amortized cost basis	8,982
Total	400,990
First Liens [Member] | Payment Activity, Aging status [Member] | Nonperforming [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2021	33
2020	101
2019	208
Prior	1,101
Total	1,443
Second Liens and Lines of Credit [Member] | Payment Activity, Aging status [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	1,207
2022	1,818
2021	386
2020	184
2019	336
Prior	2,270
Revolving loans amortized cost basis	64,546
Total	70,747
Second Liens and Lines of Credit [Member] | Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	1,207
2022	1,818
2021	386
2020	184
2019	336
Prior	2,270
Revolving loans amortized cost basis	64,396
Total	70,597
Second Liens and Lines of Credit [Member] | Payment Activity, Aging status [Member] | Nonperforming [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Revolving loans amortized cost basis	150
Total	150
Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	230,820
2022	490,320
2021	340,931
2020	150,721
2019	121,498
Prior	232,938
Revolving loans amortized cost basis	155,905
Revolving loans converted to term	1,506
Total	1,724,639
Pass [Member] | Agriculture and Farmland [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	1,466
2022	14,372
2021	9,613
2020	5,147
2019	2,319
Prior	22,627
Revolving loans amortized cost basis	5,114
Revolving loans converted to term	29
Total	60,687
Pass [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	64,460
2022	52,888
2021	30,993
2020	3,057
2019	5,244
Prior	5,816
Revolving loans amortized cost basis	14,424
Revolving loans converted to term	1,317
Total	178,199
Pass [Member] | Commercial and Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	29,776
2022	33,213
2021	25,315
2020	14,018
2019	4,429
Prior	9,110
Revolving loans amortized cost basis	120,747
Revolving loans converted to term	68
Total	236,676
Pass [Member] | Multifamily [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	14,918
2022	80,127
2021	50,320
2020	18,871
2019	6,031
Prior	8,351
Revolving loans amortized cost basis	298
Total	178,916
Pass [Member] | Owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	61,336
2022	135,472
2021	98,261
2020	51,485
2019	39,174
Prior	91,315
Revolving loans amortized cost basis	8,852
Revolving loans converted to term	6
Total	485,901
Pass [Member] | Non-owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	58,335
2022	174,248
2021	126,009
2020	56,468
2019	64,301
Prior	93,193
Revolving loans amortized cost basis	6,376
Revolving loans converted to term	86
Total	579,016
Pass [Member] | Municipal [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	529
2021	420
2020	1,675
Prior	2,526
Revolving loans amortized cost basis	94
Total	5,244
Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2022	490
2021	3,336
2019	7,144
Prior	1,210
Revolving loans amortized cost basis	1,935
Total	14,115
Special Mention [Member] | Agriculture and Farmland [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2021	30
2019	811
Prior	1,206
Revolving loans amortized cost basis	342
Total	2,389
Special Mention [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Revolving loans amortized cost basis	93
Total	93
Special Mention [Member] | Commercial and Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2022	113
2021	139
2019	15
Prior	4
Revolving loans amortized cost basis	1,071
Total	1,342
Special Mention [Member] | Owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2022	377
2021	3,125
2019	6,318
Revolving loans amortized cost basis	429
Total	10,249
Special Mention [Member] | Non-owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2021	42
Total	42
Substandard or Lower [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	13
2021	387
2020	845
2019	2,658
Prior	8,123
Revolving loans amortized cost basis	509
Revolving loans converted to term	134
Total	12,669
Substandard or Lower [Member] | Agriculture and Farmland [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	13
2021	15
2020	121
Prior	2,576
Revolving loans amortized cost basis	60
Total	2,785
Substandard or Lower [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2020	98
Revolving loans converted to term	93
Total	191
Substandard or Lower [Member] | Commercial and Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2021	47
2019	194
Revolving loans amortized cost basis	43
Revolving loans converted to term	41
Total	325
Substandard or Lower [Member] | Multifamily [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Prior	1,872
Total	1,872
Substandard or Lower [Member] | Owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2020	626
2019	2,408
Prior	2,391
Revolving loans amortized cost basis	157
Total	5,582
Substandard or Lower [Member] | Non-owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2021	325
2019	56
Prior	1,284
Revolving loans amortized cost basis	249
Total	$ 1,914

Allowance for Credit Losses -_6

Allowance for Credit Losses - Schedule Of Credit Deteriorated Loans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Purchased Financial Assets with Credit Deterioration [Abstract]
Purchase price of loans at acquisition	$ 431,600
Allowance for credit losses at acquisition	4,303
Non-credit (discount) premium at acquisition	(16,981)
Par value of acquired loans at acquisition	$ 418,922

Allowance for Credit Losses -_7

Allowance for Credit Losses - Summary of Allowances for Loan Losses by Loan Class (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	$ 4,666	$ 3,152
Charge-offs		(7)
Recoveries		231
Provision for credit losses	9,295	1,290
Ending balance	23,767	4,666
Agriculture Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	33	23
Charge-offs		0
Recoveries		0
Provision for credit losses		10
Ending balance		33
Commercial and PPP Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	583	582
Charge-offs		(1)
Recoveries		32
Provision for credit losses		(30)
Ending balance		583
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		1,663
Ending balance		2,462
Residential Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	1,536	1,634
Charge-offs		(3)
Recoveries		197
Provision for credit losses		(292)
Ending balance		1,536
Consumer Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	40	22
Charge-offs		(3)
Recoveries		2
Provision for credit losses		19
Ending balance		40
Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	12	15
Charge-offs		0
Recoveries		0
Provision for credit losses		(3)
Ending balance		12
Unallocated Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	$ 0	77
Charge-offs		0
Recoveries		0
Provision for credit losses		(77)
Ending balance		$ 0

Allowance for Credit Losses -_8

Allowance for Credit Losses - Summary of Balance of Loans Individually Evaluated vs. Collectively Evaluated for Impairment (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Loan Losses, Ending balance	$ 23,767	$ 4,666	$ 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 and Leases Receivable, Gross	2,241,359	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	23
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		0
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		33
Loans and Leases Receivable, Gross		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	582
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		20
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		563
Loans and Leases Receivable, Gross		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	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 and Leases Receivable, Gross		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	1,634
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		0
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		1,536
Loans and Leases Receivable, Gross		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	22
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		0
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		40
Loans and Leases Receivable, Gross	5,244	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
Allowance for Loan Losses, Ending balance: individually evaluated for impairment		0
Allowance for Loan Losses, Ending balance: collectively evaluated for impairment		12
Loans and Leases Receivable, Gross	$ 16,756	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	$ 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 -_9

Allowance for Credit Losses - Summary of Activity for Accretable Yield of Purchased Credit-impaired Loan (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Allowance for Credit Loss [Abstract]
Accretable yield, beginning of period	$ 307
Accretion of income	(151)
Other changes, net	$ (156)

Allowance for Credit Losses _10

Allowance for Credit Losses - Summary of Classes of the Loan Portfolio Summarized by the Internal Risk Rating System (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 2,241,359	$ 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	5,244	10,057
Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 16,756	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 or Lower [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		9,485
Substandard or Lower [Member] | Agriculture Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		300
Substandard or Lower [Member] | Commercial and PPP Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		54
Substandard or Lower [Member] | Commercial Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		4,534
Substandard or Lower [Member] | Residential Real Estate Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		4,597
Substandard or Lower [Member] | Consumer Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross		0
Substandard or Lower [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 _11

Allowance for Credit Losses - Summary of Impaired Loans (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
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	7,376
With no related allowance recorded, Interest Recognized	293
With an allowance recorded, Average Recorded Investment	23
With an allowance recorded, Interest Recognized	1
Total, Average Recorded Investment	7,399
Total, Interest Recognized	294
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	200
With no related allowance recorded, Interest Recognized	9
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	39
With no related allowance recorded, Interest Recognized	0
With an allowance recorded, Average Recorded Investment	23
With an allowance recorded, Interest Recognized	1
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	2,365
With no related allowance recorded, Interest Recognized	125
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	4,772
With no related allowance recorded, Interest Recognized	159
With an allowance recorded, Average Recorded Investment	0
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 _12

Allowance for Credit Losses - Summary of Portfolio of Nonaccrual Loans (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Financing receivable, nonaccrual	$ 733	$ 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

Allowance for Credit Losses - A

Allowance for Credit Losses - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Unpaid principal balance		$ 7,370
Purchased loans acquired with deteriorated credit quality		2,409
Purchased Credit Impaired Loans		2,409
Remaining unamortized accretable discount		0
Nonaccrual with a related Allowance for Credit Loss	$ 733	1,918
Loans receivable	2,241,359	927,615
Mortgage loans on real estate	1,751,423
Interest income recognized on nonaccrual loans	$ 124
Federal Home Loan Bank (FHLB) [Member]
Loans and Leases Receivable Disclosure [Line Items]
Borrowings secured by loans pledged to FHLB		0
Real Estate Commercial Loans And Construction And Development [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable		540,914
Additional loans and leases receivable carrying amount		$ 139,555
Loan portfolio percentage		58.30%
Purchased Credit Impaired Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Unpaid principal balance		$ 6,627
Purchased loans acquired with deteriorated credit quality		2,409
Estimated fair value of loans		5,384
Contractual principal and interest at Merger		8,509
Preliminary estimate of expected cash flows		5,793
Established credit risk related non-accretable discount		2,716
Accretable discount		409
Purchased Credit Impaired Loans		$ 2,409

Property, Plant and Equipment -

Property, Plant and Equipment -Summary of Year-end Premises and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment
Property, Plant and Equipment, Gross	$ 28,585	$ 11,999
Accumulated Depreciation	(6,306)	(5,256)
Total	22,279	6,743
Land
Property, Plant and Equipment
Property, Plant and Equipment, Gross	4,305	689
Buildings and Improvements
Property, Plant and Equipment
Property, Plant and Equipment, Gross	14,151	4,170
Furniture, Fixtures, and Equipment
Property, Plant and Equipment
Property, Plant and Equipment, Gross	6,679	4,651
Leasehold Improvements
Property, Plant and Equipment
Property, Plant and Equipment, Gross	$ 3,450	$ 2,489

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,121	$ 850

Lease Commitments - Additional

Lease Commitments - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2023
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Existence of Option to Extend [true false]	true
Minimum [Member]
Lessee, Lease, Description [Line Items]
Lessee, remaining lease terms	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
Lessee, remaining lease terms	15 years
Lessee, renewal option to extend	17 years

Lease Commitments - Summary of

Lease Commitments - Summary of Right-of-Use Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating leases	$ 14,628	$ 10,219
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Total Right-of-Use Asset	Total Right-of-Use Asset
Finance leases	$ 970	$ 0
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Total Right-of-Use Asset	Total Right-of-Use Asset
Total Right-of-Use Asset	$ 15,598	$ 10,219
Operating leases	$ 15,109	$ 10,219
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Total lease liabilities	Total lease liabilities
Finance leases	$ 1,355	$ 0
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Total lease liabilities	Total lease liabilities
Total lease liabilities	$ 16,464	$ 10,219

Lease Commitments - Summary o_2

Lease Commitments - Summary of Total Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Lease, Cost [Abstract]
Finance lease cost, Right-of-Use amortization	$ 7	$ 0
Finance lease cost, Interest expense	3	0
Operating lease cost	1,358	805
Total lease cost	$ 1,368	$ 805

Lease Commitments - Summary o_3

Lease Commitments - Summary of Information Associated with Obligations Under Leases (Detail)	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Finance lease weighted-average remaining term (years)	10 years 11 months 1 day	0 years
Finance lease weighted-average discount rate	2.59%	0%
Operating lease weighted-average remaining term (years)	9 years 8 months 19 days	11 years
Operating lease weighted-average discount rate	4.15%	5.10%

Lease Commitments - Summary o_4

Lease Commitments - Summary of Lessee, Operating and Finance Lease, Liability, Maturity (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2024	$ 2,073
2025	1,968
2026	1,873
2027	1,829
2028 and thereafter	10,876
Total Undiscounted Cash Flows	18,619
Discount on Cash Flows	(3,510)
Operating leases	15,109	$ 10,219
Finance Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2024	127
2025	138
2026	138
2027	138
2028 and thereafter	1,023
Total Undiscounted Cash Flows	1,564
Discount on Cash Flows	(209)
Finance leases	$ 1,355	$ 0

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Schedule of Change in Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill [Line Items]
Beginning of year	$ 35,842	$ 35,842
Acquired Goodwill	21,126	0
Impairment	0	0
End of year	$ 56,968	$ 35,842

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Schedule of Acquired Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 27,258	$ 1,914
Accumulated Amortization	1,525	862
Core Deposit Intangibles
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	26,910	1,566
Accumulated Amortization	1,344	787
Trade Name Intangibles
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	348	348
Accumulated Amortization	$ 181	$ 75

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Aggregate amortization expense	$ 663	$ 258

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Schedule of Expected Aggregate Annual Amortization Expense (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 4,778
2025	4,291
2026	3,795
2027	3,271
2028	2,791
2029 and thereafter	6,807
Total	$ 25,733

Deposits - Summary of Deposit A

Deposits - Summary of Deposit Accounts (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Demand, noninterest-bearing	$ 655,953	$ 192,773
Demand, interest-bearing	438,765	254,478
Money market and savings	577,448	228,048
Time deposits, $250 and over	134,324	45,616
Time deposits, other	491,983	225,857
Total deposits	$ 2,298,473	$ 946,772
Demand, noninterest-bearing	28.54%	20.36%
Demand, interest-bearing	19.09%	26.88%
Money market and savings	25.12%	24.09%
Time deposits, $250 and over	5.85%	4.82%
Time deposits, other	21.40%	23.85%
Total deposits	100%	100%

Deposits - Summary of Deposit_2

Deposits - Summary of Deposit Accounts (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Cash, FDIC insured amount	$ 250	$ 250

Deposits - Summary of Scheduled

Deposits - Summary of Scheduled Maturities of Time Deposits (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Maturities of Time Deposits [Abstract]
One year or less	$ 568,324
More than one year to two years	34,018
More than two years to three years	11,032
More than three years to four years	4,815
More than four years to five years	7,354
More than five years	764
Total	$ 626,307

Deposits - Additional Informati

Deposits - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Brokered deposits	$ 119,411	$ 70,000

Borrowings and Subordinated D_3

Borrowings and Subordinated Debentures - Other Borrowings and Subordinated Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Subordinated Debt	$ 61,444	$ 40,484
Note payable	590
Short-term borrowings	10,000	20,938
Total	$ 72,034	$ 61,422

Borrowings and Subordinated D_4

Borrowings and Subordinated Debentures - Additional Information (Detail) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
	Apr. 08, 2022	Feb. 29, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Proceeds from unsecured lines of credit			$ 51,000
Remaining available capacity with FHLB			305,700
Short-term FHLB advances			10,000	$ 20,900
Borrowings under line of credit			0	0
Note payable			$ 590
Subsequent Event [Member]
Debt Instrument [Line Items]
Increase in federal home loan bank advances		$ 430,000
Subordinated Notes Sale - 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, principal amount	$ 20,000
Subordinated borrowing due date			Apr. 15, 2032
Subordinated borrowing interest rate	4.50%
Proceeds from contributed capital				$ 15,000
Long-term debt, fixed interest percentage rate			4.50%
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] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument [Line Items]
Basis points spread			203%
Subordinated Notes Sale - 2022 [Member] | Secured Overnight Financing Rate (SOFR) [Member] | Subordinated Notes Second Tranche [Member]
Debt Instrument [Line Items]
Basis points spread			590%
Subordinated Notes Sale - 2022 [Member] | Board of Directors [Member]
Debt Instrument [Line Items]
Debt Instrument, principal amount	$ 7,000
Subordinated Notes - Gratz Merger [Member]
Debt Instrument [Line Items]
Debt Instrument, principal amount			$ 20,300
Subordinated borrowing due date			Oct. 01, 2030
Subordinated borrowing interest rate			5%
Subordinated borrowing interest rate basis			The notes (the "Merger Subordinated Notes") mature October 1, 2030 and will initially bear interest at a fixed rate of 5.0% until October 1, 2025. From October 1, 2025 to the stated maturity date or early redemption date, the interest rate will reset semi-annually to an annual floating rate equal to the then-current three-month term Secured Overnight Financing Rate (SOFR) plus a spread of 475 basis points, but no less than 5.0%.
Subordinated Notes - Gratz Merger [Member] | Minimum [Member]
Debt Instrument [Line Items]
Subordinated borrowing interest rate			5%
Subordinated Notes - Gratz Merger [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument [Line Items]
Basis points spread			475%
Subordinated Notes - Partners Merger [Member] | Subordinated Notes First Tranche [Member]
Debt Instrument [Line Items]
Debt Instrument, principal amount			$ 21,100
Subordinated borrowing due date			Apr. 30, 2028
Note payable			$ 4,500
Debt instrument interest fixed rate			6.875%
Subordinated Notes - Partners Merger [Member] | Subordinated Notes Second Tranche [Member]
Debt Instrument [Line Items]
Subordinated borrowing due date			Jul. 01, 2030
Subordinated borrowing interest rate			6%
Note payable			$ 18,050
Debt instrument description			The second tranche that has a face value of $18.05 million bears interest at a fixed rate of 6.0% which began on June 25, 2022 to but excluding July 1, 2025, payable semi-annually in arrears. From and including July 1, 2025 to but excluding July 1, 2030, or up to an early redemption date, the interest rate shall reset quarterly to an interest rate per annum equal to the then current three-month SOFR plus 590 basis points, payable quarterly in arrears. Beginning on July 1, 2025 through maturity, the subordinated notes may be redeemed, at the Company’s option, on any scheduled interest payment date. The subordinated notes will mature on July 1, 2030
Note Payable - Partners Merger [Member]
Debt Instrument [Line Items]
Note payable			$ 589
Loan refinanced due date			Apr. 30, 2015
Note payable interest rate fixed			3.60%
Note payable variable rate			3%
Interest rate fixed period			10 years
Treasury rate maturity			10 years
Deed of trust loan amount			$ 886

Employee Benefits - Additional

Employee Benefits - Additional Information (Detail) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Oct. 01, 2021
Defined Benefit Plan Disclosure [Line Items]
Deferred compensation plan accumulated liability			$ 1,273,000	$ 1,216,000
Deferred compensation cost noninterest expense			91,000	128,000
Deferred compensation plans benefit payments			$ 214,000	121,000
Employee stock purchase plan, shares			454,000
Deferred compensation common stock shares reserved for issuance Employee stock purchase plan			475,000
Deferred compensation plan percentage of lower of fair market value of shares Employee stock purchase plan			95%
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Deferred compensation plan value of shares limit to purchase Employee stock purchase plan			$ 25,000,000
Deferred compensation plan percentage of purchase limit of annual salary Employee stock purchase plan			10%
401(k) Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of employee contribution match to vested					50%
Employee's contribution, percentage	6%
Contribution expense			$ 344,000	$ 278,000
Defined Contribution Plan, Description			Effective October 1, 2021, the Company matches 50 percent of the first 6 percent of the employee's contribution, and this match is immediately vested.
401(k) Plan [Member] | W-2 Wages [Member]
Defined Benefit Plan Disclosure [Line Items]
Non elective contribution percentage		4%		3%
Discretionary contribution Percentage				6%
Supplemental Executive Retirement Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Contribution expense			$ 653,000	$ 469,000
Deferred compensation plan accumulated liability			$ 1,978,000	$ 1,650,000

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current tax expense
Federal	$ 81	$ 38
State	4	0
Total Current tax expense	85	38
Deferred tax (benefit) expense
Federal	(3,187)	1,184
State	(259)
Total Deferred tax (benefit) expense	(3,446)	1,184
Total tax (benefit) expense	$ (3,361)	$ 1,222

Income Taxes - Schedule of Sign

Income Taxes - Schedule of Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Allowance for loan losses	$ 6,009	$ 970
Deferred compensation	757	602
Net fair value adjustment on acquired net assets	10,355	1,250
Net unrealized loss on debt securities	1,025	1,703
Net operating loss carryforwards	6,877	1,740
Lease liability	3,811	1,875
Other	1,175	379
Total deferred tax assets	30,009	8,519
Deferred tax liabilities:
Premises and equipment	(1,867)	(1,025)
Net unrealized gain on cash flow hedge	(150)	0
Right of use asset	(3,611)	(1,875)
Other	(228)	0
Total deferred tax liabilities	(5,856)	(2,900)
Net deferred tax asset	$ 24,153	$ 5,619

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 33,667,000
Operating loss carryforwards, valuation allowance	0
Adjustment for uncertain tax positions or unrecognized income tax benefits	0	$ 0
Unrecognized tax benefits, income tax interest and penalties	0	$ 0
Net operating loss carryforward subject to expiration	$ 701,000
Net operating loss carryforward, expiration year	2029
Net operating loss carryforward not subject to expiration	$ 32,966,000

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Effective Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]
Provision at statutory rate	$ (3,219)	$ 1,432
Tax-exempt income, net of TEFRA disallowance	(162)	(253)
State income taxes, net of federal income taxes	(202)
Bank-owned life insurance	(155)	(104)
Non-deductible merger expenses	387	0
Revaluation of deferred taxes for state tax rates	(177)
Other	167	147
Total tax (benefit) expense	$ (3,361)	$ 1,222
% of Pretax Income
Provision at statutory rate, percent	21%	21%
Tax-exempt income, net of TEFRA disallowance, percent	1.10%	(3.70%)
State income taxes, net of federal income taxes	1.30%
Bank-owned life insurance, percent	1%	(1.50%)
Non-deductible merger expenses, percent	(2.50%)	0%
Revaluation of deferred taxes for state tax rates, percent	1.10%
Other, percent	(1.10%)	2.10%
Actual tax expense and effective rate	21.90%	17.90%

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	Dec. 31, 2023	Dec. 31, 2022
Financial assets:
Cash and cash equivalents (Level 1)	$ 80,190	$ 30,011
Certificates of deposit with other banks (Level 3)		5,623
Securities held to maturity (Level 2)	36,735	31,822
Loans (Level 3)	2,217,766	923,205
Financial liabilities:
Time Deposits (Level 3)	626,307
Long-term borrowings (Level 3)	72,034	61,422
Subordinated Notes (Level 3)	61,444	40,484
Carrying Amount [Member] | Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and cash equivalents (Level 1)	80,190	30,011
Accrued interest receivable (Level 1)	9,831	4,661
Restricted investments in bank stock (Level 1)	3,965	3,377
Cash surrender value of life insurance (Level 1)	48,847	19,244
Financial liabilities:
Non-maturity deposits (Level 1)	1,672,166	675,299
Accrued interest payable (Level 1)	1,466	797
Carrying Amount [Member] | Fair Value, Inputs, Level 2 [Member]
Financial assets:
Securities held to maturity (Level 2)	36,735	31,822
Carrying Amount [Member] | Fair Value, Inputs, Level 3 [Member]
Financial assets:
Certificates of deposit with other banks (Level 3)		5,623
Loans (Level 3)	2,241,533	927,871
Derivative (Level 3)	716
Financial liabilities:
Time Deposits (Level 3)	626,307	271,473
Other borrowings (Level 3)	10,000	20,938
Subordinated Notes (Level 3)	61,444	40,484
Fair Value [Member] | Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and cash equivalents (Level 1)	80,190	30,011
Accrued interest receivable (Level 1)	9,831	4,661
Restricted investments in bank stock (Level 1)	3,965	3,377
Cash surrender value of life insurance (Level 1)	48,847	19,244
Financial liabilities:
Non-maturity deposits (Level 1)	1,672,166	675,299
Accrued interest payable (Level 1)	1,466	797
Fair Value [Member] | Fair Value, Inputs, Level 2 [Member]
Financial assets:
Securities held to maturity (Level 2)	34,236	30,080
Fair Value [Member] | Fair Value, Inputs, Level 3 [Member]
Financial assets:
Certificates of deposit with other banks (Level 3)		5,590
Loans (Level 3)	2,159,967	886,944
Derivative (Level 3)	716
Financial liabilities:
Time Deposits (Level 3)	621,496	266,775
Other borrowings (Level 3)	10,000	20,938
Subordinated Notes (Level 3)	$ 57,303	$ 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	Dec. 31, 2023	Dec. 31, 2022
Assets:
US Government Agency securities	$ 12,985
US Government Treasury securities	4,942
Small Business Administration loan pools		$ 843
Obligations of state and political subdivisions	47,045	40,169
Mortgage backed securities in government-sponsored entities	48,181	37,801
Other securities	2,337
Total	115,490	78,813
Fair Value, Inputs, Level 1 [Member]
Assets:
US Government Agency securities	0
US Government Treasury securities	0
Small Business Administration loan pools		0
Obligations of state and political subdivisions	0	0
Mortgage backed securities in government-sponsored entities	0	0
Other securities	0
Total	0	0
Fair Value, Inputs, Level 2 [Member]
Assets:
US Government Agency securities	12,985
US Government Treasury securities	4,942
Small Business Administration loan pools		843
Obligations of state and political subdivisions	47,045	40,169
Mortgage backed securities in government-sponsored entities	48,181	37,801
Other securities	2,337
Total	115,490	78,813
Fair Value, Inputs, Level 3 [Member]
Assets:
US Government Agency securities	0
US Government Treasury securities	0
Small Business Administration loan pools		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	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated	$ 13,223	$ 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	$ 13,223	$ 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		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans individually evaluated		$ 13,223	$ 7,313
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans individually evaluated		$ 13,223	$ 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.

Related Party Transactions - Su

Related Party Transactions - Summary of Loans to Principal Officers, Directors, and Affiliates (Detail) - Related Party [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Beginning balance	$ 1,853	$ 6,376
New loans	659	407
Effect of changes in composition from related parties	38,536	(4,654)
Net repayments in existing accounts	(299)	(276)
Ending balance	$ 40,749	$ 1,853

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) $ in Thousands	Dec. 31, 2023 USD ($) Company	Dec. 31, 2022 USD ($)
Related Party Transaction [Line Items]
Deposits	$ 2,298,473	$ 946,772
Director [Member]
Related Party Transaction [Line Items]
Number of companies owned by a director | Company	2
Related Party [Member]
Related Party Transaction [Line Items]
Deposits	$ 76,010	$ 65,236

Stock-based Compensation - Addi

Stock-based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	May 26, 2022	May 14, 2019	Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Stock-based compensation expense recognized			$ 244	$ 80
Employee Stock Option
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Stock option remaining unrecognized amount			310	$ 291
Employee Stock Option | December 31, 2028 [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Amount remaining to be recognized as expense			310
Restricted Stock [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Stock option remaining unrecognized amount			2,314
Restricted Stock [Member] | December 31, 2028 [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Amount remaining to be recognized as expense			$ 2,314
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] | Maximum [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Exercise price of options outstanding			$ 12.98
2019 Equity Incentive Plan [Member] | Minimum [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Exercise price of options outstanding			$ 7
2019 Equity Incentive Plan [Member] | Employee Stock Option
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Number of stock options, Granted			0
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
2022 Equity Incentive Plan [Member] | Employee Stock Option
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Exercise price of options outstanding			$ 9.72	$ 10.11
Number of stock options, Granted			89,632

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Stock Options Activity (Detail) - Employee Stock Option [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
2019 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Stock Options, Granted	0
2022 Equity Incentive Plan [Member]
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	89,632
Number of Stock Options, Expired/terminated	(36,000)
Number of Stock Options, Exercised	(29,632)
Number of Stock Options, Outstanding, December 31, 2022	514,000	490,000
Number of Stock Options, Exercisable at period end	290,500
Weighted- Average Exercise Price, Outstanding, December 31, 2021	$ 10.11
Weighted- Average Exercise Price, Granted	7
Weighted- Average Exercise Price, Expired/terminated	10.45
Weighted- Average Exercise Price, Exercised	5.07
Weighted- Average Exercise Price, Outstanding, December 31, 2022	9.72	$ 10.11
Weighted- Average Exercise Price, Exercisable at period end	$ 10.12
Weighted- Average Remaining Contractual Term, Balance	6 years 9 months 18 days	7 years
Weighted- Average Remaining Contractual Term, Granted	9 years 8 months 12 days
Weighted-Average Remaining Contractual Term, Balance	6 years 9 months 18 days	7 years
Weighted- Average Remaining Contractual Term, Exercisable at period end	5 years 9 months 18 days
Aggregate Intrinsic Value, Outstanding, December 31, 2021	$ 33
Aggregate Intrinsic Value, Outstanding, December 31, 2022		$ 33

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of Valuation Assumptions of Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted average fair value of options granted	$ 1.84	$ 2.37
Dividend yield	4.29%	3.70%
Expected volatility	35.45%	34.20%
Risk-free interest rate	4.20%	3.81%
Expected life (in years)	6 years 6 months	6 years 2 months 12 days
Assumed forfeiture rate	4%	8%

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Restricted Stock Awards (Details) - Restricted Stock [Member] - 2022 Equity Incentive Plan [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, Granted | shares	384,724
Number of Shares, Outstanding, December 31, 2023 | shares	384,724
Average Market Price at Grant, Granted | $ / shares	$ 6.3
Average Market Price at Grant, Outstanding | $ / shares	$ 6.3

Stock-Based Compensation - Sc_2

Stock-Based Compensation - Schedule of Additional Information Related to Stock Option (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense recognized	$ 244	$ 80
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of unvested stock options	384,724
Fair value of unvested stock options	$ 2,422
Amount remaining to be recognized as expense	$ 2,314
Employee Stock Option
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of unvested stock options	223,500	281,300
Fair value of unvested stock options	$ 355	$ 393
Amount remaining to be recognized as expense	$ 310	$ 291

Regulatory Capital Requiremen_3

Regulatory Capital Requirements - Schedule of Bank Actual and Required Capital Amounts and Ratios (Detail) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Total capital
Actual	$ 251,042	$ 125,632
For capital adequacy purposes	188,807	77,953
To be well capitalized	236,009	97,441
Tier 1 capital
Actual	234,533	120,912
For capital adequacy purposes	141,605	58,465
To be well capitalized	188,807	77,953
Common equity
Actual	234,533	120,912
For capital adequacy purposes	106,204	43,848
To be well capitalized	153,406	63,337
Tier 1 capital
Actual	234,533	120,912
For capital adequacy purposes	66,526	44,248
To be well capitalized	$ 83,158	$ 55,311
Ratios
Actual	0.1062	0.1289
For capital adequacy purposes	0.08	0.08
To be well capitalized	0.10	0.10
Actual	0.0992	0.1241
For capital adequacy purposes	0.06	0.06
To be well capitalized	0.08	0.08
Actual	0.0992	0.1241
For capital adequacy purposes	0.045	0.045
To be well capitalized	0.065	0.065
Banking Regulation, Leverage Ratio [Abstract]
Actual	0.141	0.1093
For capital adequacy purposes	0.04	0.04
To be well capitalized	0.05	0.05

Regulatory Capital Requiremen_4

Regulatory Capital Requirements - Additional Information (Detail) $ in Billions	Dec. 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	0.025
Community bank leverage ratio	0.141	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	Dec. 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	$ 609,954	$ 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	116,964	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	186,966	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	$ 306,024	$ 125,205

Financial Instruments With Of_4

Financial Instruments With Off-Balance Sheet Risk - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial Instruments With Off Balance Sheet Risk [Line Items]
Amount of allowance for credit losses for off balance sheet instruments	$ 2,189	$ 54
Other Liabilities [Member]
Financial Instruments With Off Balance Sheet Risk [Line Items]
Amount of allowance for credit losses for off balance sheet instruments	$ 2,189	$ 54

Earning Per Share - Summary of

Earning Per Share - Summary of Composition of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Net Income (Loss)	$ (11,712)	$ (11,968)	$ 5,598
Basic weighted average common shares outstanding		17,753,914	11,310,386
Net effect of dilutive stock options and warrants		0	0
Net effect of dilutive restricted stock awards		0	0
Diluted weighted average common shares outstanding		17,753,914	11,310,386
Basic		$ (0.67)	$ 0.49
Diluted		$ (0.67)	$ 0.49

Earnings Per share - Schedule o

Earnings Per share - Schedule of Dilutive Securities Excluded in Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	1,542,788	1,733,184
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities		195,700
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	1,537,484	1,537,484
Restricted Stock Awards [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	5,304

Derivatives - Additional Inform

Derivatives - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Jun. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Net derivative gains (loss) included in accumulated other comprehensive income (loss) reclassified into earnings	$ 966
Net derivative gains (loss) included in accumulated other comprehensive income (loss) expected to be reclassified into earnings within the next 12 months, net of tax	1,000
Other Assets [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value of derivatives	$ 716
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative notional amount		$ 75,000
Derivative fixed rate		3.28%
Derivative maturity year		5 years

Concentration of Credit Risk -

Concentration of Credit Risk - Additional Information (Detail)	Dec. 31, 2023 USD ($)
Risks and Uncertainties [Abstract]
Bank balances, excess of federally insured deposit limits	$ 250,000

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Noninterest Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Total noninterest income	$ 1,087	$ 2,957
In-Scope of Topic 606
Disaggregation of Revenue [Line Items]
Service charges and activity fees on deposits	1,150	995
Fees on loan related activity	581	191
Other	327	488
Total noninterest income	2,058	1,674
Out-of-Topic 606
Disaggregation of Revenue [Line Items]
Total noninterest income	$ (971)	$ 1,283

Parent Company Only Condensed_3

Parent Company Only Condensed Financial Information - Schedule of Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Noninterest-bearing cash equivalents	$ 13,089	$ 4,209
Securities available for sale, at fair value	115,490	78,813
TOTAL ASSETS	2,669,325	1,163,654
LIABILITIES AND SHAREHOLDERS' EQUITY
Subordinated debt	61,444	40,484
Shareholders' equity	265,796	138,553	$ 109,623
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,669,325	1,163,654
Parent Company [Member]
ASSETS
Noninterest-bearing cash equivalents	12,547	15,486
Securities available for sale, at fair value	0	0
Investment in subsidiaries	309,015	162,029
Other Assets	7,075	1,712
TOTAL ASSETS	328,637	179,227
LIABILITIES AND SHAREHOLDERS' EQUITY
Subordinated debt	61,444	40,484
Other liabilities	1,397	190
Shareholders' equity	265,796	138,553
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 328,637	$ 179,227

Parent Company Only Condensed_4

Parent Company Only Condensed Financial Information - Schedule of Condensed Statements of Operations and Comprehensive Income (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Expenses:
Interest expense		$ 26,487	$ 7,279
Other noninterest expenses		3,636	2,807
Income before income tax (benefit) expense		(15,329)	6,820
Income tax benefit		(3,361)	1,222
Net (loss) income	$ (11,712)	(11,968)	5,598
Comprehensive Loss		(8,772)	(2,585)
Parent Company [Member]
Income:
Interest income		0	11
Dividend income from subsidiaries		0	0
Expenses:
Interest expense		1,926	1,501
Other noninterest expenses		5,135	564
Income before income tax (benefit) expense		(7,061)	(2,054)
Income tax benefit		(1,128)	(407)
Net income (loss), including portion attributable to noncontrolling interest, total		(5,933)	(1,647)
Equity in undistributed subsidiary (loss) income		(6,035)	7,245
Net (loss) income		(11,968)	5,598
Comprehensive Loss		$ (8,772)	$ (2,585)

Parent Company Only Condensed_5

Parent Company Only Condensed Financial Information - Schedule of Condensed Statements of Cash Flows (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
OPERATING ACTIVITIES
Net (loss) income	$ (11,712)	$ (11,968)	$ 5,598
Adjustments:
Amortization of premiums and discounts		(204)	(1,947)
Net cash (used in) provided by operating activities		(10)	2,344
INVESTING ACTIVITIES
Net cash acquired through merger and acquisition		41,745
Sale of securities		91,364	513
Net cash provided by (used in) investing activities		58,583	(222,590)
FINANCING ACTIVITIES
Proceeds from issuance of common stock, net		10,132	34,650
Proceeds from issuance of subordinated notes			20,000
Issuance of shares from exercise of stock options		150	120
Dividends paid		(4,870)	(3,334)
Net cash (used in) provided by financing activities		(8,394)	227,667
(Decrease) Increase in cash and cash equivalents		50,179	7,421
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		30,011	22,590
CASH AND CASH EQUIVALENTS AT END OF PERIOD	80,190	80,190	30,011
Parent Company [Member]
OPERATING ACTIVITIES
Net (loss) income		(11,968)	5,598
Adjustments:
Undistributed earnings of subsidiaries		6,035	(7,245)
Amortization of premiums and discounts		(118)	(212)
Other, net		(549)	(1,171)
Net cash (used in) provided by operating activities		(6,600)	(3,030)
INVESTING ACTIVITIES
Net cash acquired through merger and acquisition		8,014	0
Investments in subsidiaries		(10,400)	(35,000)
Cash dividends from subsidiaries		0	1,300
Sale of securities			504
Net cash from dissolution of subsidiary		635	0
Net cash provided by (used in) investing activities		(1,751)	(33,196)
FINANCING ACTIVITIES
Proceeds from issuance of common stock, net		10,132	34,650
Proceeds from issuance of subordinated notes		0	20,000
Issuance of shares from exercise of stock options		150	120
Dividends paid		(4,870)	(3,334)
Net cash (used in) provided by financing activities		5,412	51,436
(Decrease) Increase in cash and cash equivalents		(2,939)	15,210
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		15,486	276
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 12,547	$ 12,547	$ 15,486