LINKBANCORP (LNKB) 10-Q 14 May 24 2024 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2024	May 10, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Entity Central Index Key	0001756701
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		37,356,278

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
ASSETS
Noninterest-bearing cash equivalents	$ 13,552	$ 13,089
Interest-bearing deposits with other institutions	158,731	67,101
Cash and cash equivalents	172,283	80,190
Securities available for sale, at fair value	133,949	115,490
Securities held to maturity (Fair value of $34,269 and $34,236, respectively)	36,616	36,735
Less: Allowance for credit losses - securities	(507)	(512)
Securities held to maturity, net	36,109	36,223
Loans receivable	2,245,817	2,241,533
Less: Allowance for credit losses - loans	(23,842)	(23,767)
Net loans	2,221,975	2,217,766
Investments in restricted bank stock	4,286	3,965
Premises and equipment, net	22,233	22,279
Right-to-Use Asset - Premises	14,663	15,598
Bank-owned life insurance	49,230	48,847
Goodwill	56,968	56,968
Other intangible assets, net	24,526	25,733
Deferred tax asset	22,717	24,153
Accrued interest receivable and other assets	26,730	22,113
TOTAL ASSETS	2,785,669	2,669,325
Deposits:
Total deposits	2,386,029	2,298,473
Long-term borrowings	40,000	0
Short-term borrowings	0	10,000
Note payable	584	590
Subordinated debt	61,573	61,444
Lease liabilities	15,445	16,464
Allowance for credit losses - unfunded commitments	2,089	2,189
Accrued interest payable and other liabilities	11,706	14,369
TOTAL LIABILITIES	2,517,426	2,403,529
COMMITMENTS AND CONTINGENT LIABILITIES (Note 11)
SHAREHOLDERS' EQUITY
Preferred stock (At March 31, 2024 and December 31, 2023: no par value; 5,000,000 shares authorized; no shares issued and outstanding.)
Common stock (At March 31, 2024 and December 31, 2023: $0.01 par value; 50,000,000 shares authorized; 37,348,151 and 37,340,700 shares issued and outstanding, respectively.)	369	369
Surplus	263,577	263,310
Retained earnings	7,724	4,843
Accumulated other comprehensive loss	(3,427)	(3,209)
Total equity attributable to parent	268,243	265,313
Noncontrolling interest in consolidated subsidiary		483
TOTAL SHAREHOLDERS' EQUITY	268,243	265,796
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,785,669	2,669,325
Demand, noninterest bearing
Deposits:
Total deposits	653,719	655,953
Interest bearing
Deposits:
Total deposits	$ 1,732,310	$ 1,642,520

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Held-to-maturity, Fair value	$ 34,269	$ 34,236
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	50,000,000
Common Stock, Shares, Issued	37,348,151	37,340,700
Common Stock, Shares, Outstanding	37,348,151	37,340,700

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
INTEREST AND DIVIDEND INCOME
Loans receivable, including fees	$ 36,125	$ 11,762
Investment securities and certificates of deposit:
Taxable	1,391	653
Exempt from federal income tax	361	300
Other	898	275
Total interest and dividend income	38,775	12,990
INTEREST EXPENSE
Deposits	11,847	4,517
Other borrowings	1,152	87
Subordinated debt	892	432
Total interest expense	13,891	5,036
NET INTEREST INCOME BEFORE PROVISION FOR CREDIT LOSSES	24,884	7,954
Provision for credit losses	40	293
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	24,844	7,661
NONINTEREST INCOME
Service charges on deposit accounts	780	199
Bank-owned life insurance	383	140
Net realized losses on the sales of debt securities	0	(2,370)
Gain on sale of loans	50	0
Other	516	178
Total noninterest income	1,729	(1,853)
NONINTEREST EXPENSE
Salaries and employee benefits	11,118	4,120
Occupancy	1,578	707
Equipment and data processing	1,826	693
Professional fees	748	381
FDIC insurance	352	159
Bank shares tax	591	278
Intangible amortization	1,207	61
Merger & system conversion related expenses	56	587
Other	1,774	751
Total noninterest expense	19,250	7,737
Income (loss) before income tax expense (benefit)	7,323	(1,929)
Income tax expense (benefit)	1,597	(376)
NET INCOME (LOSS)	$ 5,726	$ (1,553)
EARNINGS (LOSS) PER SHARE, BASIC	$ 0.15	$ (0.1)
EARNINGS (LOSS) PER SHARE, DILUTED	$ 0.15	$ (0.1)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING,
BASIC	36,962,005	15,480,951
DILUTED	37,045,230	15,480,951

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 5,726	$ (1,553)
Components of other comprehensive (loss) income:
Unrealized (loss) gain on available-for-sale securities	(1,611)	1,477
Tax effect	338	(311)
Net of tax amount	(1,273)	1,166
Unrealized gain on cash flow hedges	1,335	0
Tax effect	(280)	0
Net of tax amount	1,055	0
Total other comprehensive (loss) income	(218)	1,166
Total comprehensive income (loss)	$ 5,508	$ (387)

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]	Noncontrolling interest in consolidated subsidiary [Member]
Beginning Balance at Dec. 31, 2022	$ 138,553	$ (5,419)	$ 133,134	$ 149	$ 149	$ 117,709	$ 117,709	$ 27,100	$ (5,419)	$ 21,681	$ (6,405)	$ (6,405)
Beginning Balance,shares at Dec. 31, 2022				14,939,640	14,939,640
Net income (loss)	(1,553)							(1,553)
Dividends declared	(1,217)							(1,217)
Issuance of shares of common stock, net proceeds	9,980			$ 101		9,879
Issuance of shares of common stock, net proceeds, shares				1,282,052
Exercise of stock options	42					42
Stock option expenses	29					29
Other comprehensive income (loss)	1,166										1,166
Ending Balance at Mar. 31, 2023	141,581			$ 250		127,659		18,911			(5,239)
Ending Balance, Shares at Mar. 31, 2023				16,221,692
Beginning Balance at Dec. 31, 2023	265,796			$ 369		263,310		4,843			(3,209)		$ 265,313	$ 483
Beginning Balance,shares at Dec. 31, 2023				37,340,700
Net income (loss)	5,726							5,726					5,726
Dividends declared	(2,845)							(2,845)					(2,845)
Exercise of stock options	11					11							11
Exercise of stock options, shares				1,777
Employee stock purchase plan, shares				5,674
Employee stock purchase plan	54					54							54
Stock compensation amortization	202					202							202
Dissolution of Minority Interest	(483)													$ (483)
Other comprehensive income (loss)	(218)										(218)		(218)
Ending Balance at Mar. 31, 2024	$ 268,243			$ 369		$ 263,577		$ 7,724			$ (3,427)		$ 268,243
Ending Balance, Shares at Mar. 31, 2024				37,348,151

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Stockholders' Equity [Abstract]
Common stock dividend per share declared	$ 0.075	$ 0.075

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
OPERATING ACTIVITIES
Net income (loss)	$ 5,726	$ (1,553)
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	40	293
Depreciation	498	228
Amortization of intangible assets	1,207	61
Accretion of discounts, net	(3,268)	(282)
Origination of loans to be sold	(201)
Proceeds from loan sales	251
Gain on sale of loans	(50)	0
Share-based and deferred compensation	402	174
Bank-owned life insurance income	(383)	(140)
Loss on sale of debt securities, available for sale		2,370
Change in accrued interest receivable and other assets	(2,046)	(83)
Change in accrued interest payable and other liabilities	(2,863)	(1,662)
Other, net	(84)
Net cash used in operating activities	(771)	(594)
Investment securities available for sale:
Proceeds from sales	0	1,847
Proceeds from calls and maturities	295
Proceeds from principal repayments	2,357	1,808
Purchases	(22,622)	(9,756)
Investment securities held to maturity
Proceeds from principal repayments	133	613
Purchases		(11,289)
Proceeds from redemptions of certificates of deposit with other banks		4,878
Purchase of restricted investment in bank stocks	(6,440)	(2,264)
Redemption of restricted investment in bank stocks	6,119	1,507
Decrease (increase) in loans, net	213	(16,827)
Purchase of bank-owned life insurance		(5,000)
Cash paid to buy-out minority interest	(483)
Purchase of premises and equipment	(452)
Net cash used in investing activities	(20,880)	(34,483)
FINANCING ACTIVITIES
Increase in deposits, net	86,524	37,726
Change in short-term borrowings, net	(10,000)	10,312
Proceeds from long-term borrowings	40,000
Issuance of shares from exercise of stock options	11
Dividends paid	(2,845)	(1,217)
Net proceeds from issuance of common stock	54	9,980
Net cash provided by financing activities	113,744	56,801
Increase in cash and cash equivalents	92,093	21,724
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	80,190	30,011
CASH AND CASH EQUIVALENTS AT END OF PERIOD	172,283	51,735
SUPPLEMENTAL CASH FLOW DISCLOSURES
Interest	$ 12,844	$ 4,773

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 5,726	$ (1,553)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	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. 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 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 (collectively, the "Gratz Merger"). The Gratz 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 legally changed its name and 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. 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 Sussex 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. Initial Public Offering In September 2022, the Company completed its initial public offering whereby it issued and sold 5,101,205 shares of common stock at a public offering price of $ 7.50 per share. The Company received net proceeds of $ 34,659 after deducting underwriting discounts and commissions of $ 2,487 and other offering expenses of $ 1,114 . The Company's common stock trades on the Nasdaq Capital Market under the symbol "LNKB." Basis of Presentation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated in consolidation. The accounting and reporting practices of the Company conform to accounting principles generally accepted in the United States of America (GAAP) and to general practices within the banking industry. In the opinion of management, all adjustments (all of which are of a normal recurring nature) that are necessary for a fair statement are reflected in the unaudited condensed consolidated financial statements. The Company has evaluated events and transactions occurring subsequent to the consolidated balance sheet date of March 31, 2024 for items that should potentially be recognized or disclosed in these unaudited condensed consolidated financial statements. The evaluation was conducted through the date these unaudited condensed consolidated financial statements were issued. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the allowance for credit losses, accounting for business combinations, and the valuation of deferred tax assets. Interim Financial Information The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with GAAP for interim financial information. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto, included in the Company's Annual Report on Form 10-K for the year ended December 31, 2023 . 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. Unregistered Sale of Equity Securities On February 21, 2023, the Company entered into Investment Agreements with certain directors of the Company as well as other accredited investors under which it issued and sold 1,282,052 shares of its common stock, par value $ 0.01 , at a price of $ 7.80 per share. The shares were issued on February 21, 2023, in a private placement exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended, and Regulation D of the rules and regulations promulgated thereunder. The offering resulted in gross proceeds of $ 10.0 million. There were no underwriting discounts or commissions. Recently Adopted Accounting Standards Reference Rate Reform 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. Goodwill Impairment In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. This standard simplifies the test for goodwill impairment by eliminating the requirement to calculate the implied fair value of goodwill, which had been Step 2 of the goodwill impairment test. Instead, the goodwill impairment test consists of a single quantitative step comparing the fair value of the reporting unit with its carrying amount. An entity should recognize a goodwill impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. The new standard was effective for annual and any interim goodwill impairment tests in reporting periods beginning after December 15, 2022. The Company adopted ASU 2017-04 on January 1, 2023 . The adoption of this standard did no t have a material effect on the Company's operating results or financial condition. Derivatives On March 28, 2022, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging – Portfolio Layer Method. The purpose of this updated guidance is to further align risk management objectives with hedge accounting results on the application of the last-of-layer method, which was first introduced in ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. ASU 2022-01 is effective for public business entities for fiscal years beginning after December 15, 2022, with early adoption in the interim period permitted. For entities who have already adopted ASU 2017-12, immediate adoption is allowed. ASU 2022-01 requires a modified retrospective transition method for basis adjustments in which the entity will recognize the cumulative effect of the change on the opening balance of each affected component of equity in the statement of financial position as of the date of adoption. The Company adopted ASU 2022-01 on January 1, 2023 . The adoption of this standard did no t have a material effect on the Company's operating results or financial condition. Current Expected Credit Losses On January 1, 2023 , the Company adopted ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended, which replaces the impairment model for most financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. This model is also applicable to off-balance sheet credit exposures not accounted for as insurance, such as loan commitments, standby letters of credit, financial guarantees, and other similar instruments. In addition, the amendments in ASU 2016-03 require credit losses on available-for-sale debt securities to be presented as a valuation allowance rather than as a direct write down. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost, and off-balance-sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. At January 1, 2023, the Company increased the allowance for credit losses for loans by $ 5.7 million, the allowance for credit losses for unfunded loan commitments by $ 910 thousand, and the allowance on held-to-maturity securities by $ 602 thousand. At January 1, 2023, the Company reported a cumulative-effect adjustment of $ 5.4 million 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 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. 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.

Merger and Acquisition

Merger and Acquisition	3 Months Ended
	Mar. 31, 2024
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 Partners Merger Agreement, Partners merged with and into LINKBANCORP with LINKBANCORP as the surviving corporation. Additionally, the Bank of Delmarva and Virginia Partners Bank each 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. 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 intangibles 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 three months ended March 31, 2023 do not reflect the anticipated cost savings that had not yet been realized. Three Months Ended March 31, (Dollars in thousands) 2023 Net interest income $ 25,902 Non-interest income ( 600 ) Net income (loss) 4,695 Basic earnings (loss) per common share $ 0.13 Diluted earnings (loss) per common share $ 0.13

Investment Securities

Investment Securities	3 Months Ended
	Mar. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Investment Securities	3. INVESTMENT SECURITIES The amortized cost, gross unrealized gains and losses, and fair value of investment securities available for sale are summarized as follows: March 31, 2024 (In Thousands) Amortized Gross Gross Allowance for Credit Losses Fair Available for Sale: US Government Agency securities $ 12,743 $ 106 $ — $ — $ 12,849 US Government Treasury securities 4,942 2 — — 4,944 Obligations of state and political subdivisions 49,231 55 ( 3,319 ) — 45,967 Mortgage-backed securities in government-sponsored entities 71,276 173 ( 3,489 ) — 67,960 Other securities 2,250 — ( 21 ) — 2,229 $ 140,442 $ 336 $ ( 6,829 ) $ — $ 133,949 Amortized Gross Gross Fair Allowance for Held to Maturity: Corporate debentures $ 15,000 $ — $ ( 1,455 ) $ 13,545 $ ( 507 ) Structured mortgage-backed securities 21,616 — ( 892 ) 20,724 — $ 36,616 $ — $ ( 2,347 ) $ 34,269 $ ( 507 ) December 31, 2023 (In Thousands) Amortized Gross Gross Allowance for Credit Losses Fair 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 Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Allowance for Credit Losses 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 ) The following tables summarize the Company's debt securities in an unrealized loss position for which an allowance for credit losses has not been recorded, aggregated by security type and length of time in a continuous unrealized loss position. March 31, 2024 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 $ - $ - $ - $ - $ - $ - US Government Treasury securities — — — — — — Obligations of state and political subdivisions 13,306 ( 325 ) 28,394 ( 2,994 ) 41,700 ( 3,319 ) Mortgage-backed securities in government-sponsored entities 24,632 ( 197 ) 31,369 ( 3,292 ) 56,001 ( 3,489 ) Other securities 1,672 ( 9 ) 557 ( 12 ) 2,229 ( 21 ) $ 39,610 $ ( 531 ) $ 60,320 $ ( 6,298 ) $ 99,930 $ ( 6,829 ) 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 ) No allowance for credit losses on available for sale debt securities was needed at March 31, 2024 or December 31, 2023. The Company reviews its position quarterly and believes that as of March 31, 2024 and December 31, 2023 , 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 190 and 164 available for sale debt securities with unrealized losses at March 31, 2024 and December 31, 2023, respectively. The Company has concluded that the unrealized losses disclosed above are the result of interest rate changes and market conditions that are not expected to result in the non-collection of principal and interest during the year. Accrued interest receivable on available for sale debt securities totaled $ 726 thousand at March 31, 2024 and is excluded from the estimate of credit losses. There were 12 held to maturity debt securities with unrealized losses at March 31, 2024 and December 31, 2023, respectively. The Company monitors the credit quality of corporate debentures held to maturity through the use of credit ratings, where available, and financial analysis, including capital monitoring and financial performance analysis. The Company monitors these securities on a quarterly basis. The following table presents the activity in the allowance for credit losses for corporate debentures held to maturity for the three months ended March 31, 2024 and 2023. March 31, (in Thousands) 2024 Balance, December 31, 2023 $ 512 Credit to allowance for credit losses ( 5 ) Balance, March 31, 2024 $ 507 March 31, (in Thousands) 2023 Balance, December 31, 2022 $ - Impact of adopting ASC 326 601 Securities charged-off ( 68 ) Balance, March 31, 2023 533 Accrued interest receivable on held-to-maturity debt securities totaled $ 187 at March 31, 2024 which is excluded from the estimate of credit losses. As of March 31, 2024, 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 $ 7,846 $ 7,846 $ 3,000 $ 2,956 Due after one year through five years 13,106 12,883 3,000 2,890 Due after five years through ten years 19,421 18,641 9,000 7,698 Due after ten years 27,112 24,947 — — Mortgage-backed securities and Collateralized mortgage obligations 71,276 67,960 21,616 20,725 Other securities 1,681 1,672 — — $ 140,442 $ 133,949 $ 36,616 $ 34,269 The following table summarizes sales of debt securities for the three months ended March 31, 2023. There were no sales of debt securities for the three months ended March 31, 2024. (In Thousands) For the Three Months Ended March 31, 2023 Proceeds $ 1,847 Gross gains — Gross losses 2,370 Net losses $ ( 2,370 ) The tax benefit (provision) related to these realized gains and losses wa s $ 498 for the three months ended March 31, 2023 . The Company had pledged debt securities with a carrying value of $ 62,455 and $ 65,935 to secure public deposits and certain borrowing capacity as of March 31, 2024 and December 31, 2023 , respectively.

Loans Receivable

Loans Receivable	3 Months Ended
	Mar. 31, 2024
Loans and Leases Receivable Disclosure [Abstract]
Loans Receivable	4. LOANS RECEIVABLE The portfolio segments and classes of loans are as follows: (In Thousands) March 31, 2024 December 31, 2023 Agriculture and farmland loans $ 67,359 $ 65,861 Construction loans 194,391 178,483 Commercial & industrial loans 218,724 238,343 Commercial real estate loans Multifamily 190,146 180,788 Owner occupied 489,467 501,732 Non-owner occupied 589,731 580,972 Residential real estate loans First liens 403,300 402,433 Second liens and lines of credit 71,060 70,747 Consumer and other loans 16,810 16,756 Municipal loans 4,473 5,244 2,245,461 2,241,359 Deferred costs 356 174 Allowance for credit losses ( 23,842 ) ( 23,767 ) Total $ 2,221,975 $ 2,217,766 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 March 31, 2024 and 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 $ 407 and $ 264 , respectively.

Allowance for Credit Losses

Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2024
Allowance for Credit Loss [Abstract]
Allowance for Credit Losses	5. ALLOWANCE FOR CREDIT LOSSES The segments of the Company’s loan portfolio are disaggregated to a level that allows management to monitor risk and performance. The loan segments used are consistent with the internal reports evaluated by the Company’s management and Board of Directors to monitor risk and performance within various segments of its loan portfolio and, therefore, no further disaggregation is considered necessary. The Company’s loan portfolio consists primarily of real estate loans on commercial and residential property. The portfolio also includes agricultural loans, commercial loans, municipal loans, and consumer loans. The Company’s primary lending activity is the origination of commercial loans extended to small and mid-sized commercial and industrial entities. Commercial loans are primarily underwritten on the basis of the borrowers’ ability to service such debt from income. The cash flows of borrowers, however, may not be as expected and the collateral securing these loans may fluctuate in value. As a general practice, the Company takes as collateral a security interest in any equipment, or other chattel, although loans may also be made on an unsecured basis. Collateralized working capital loans typically are secured by short-term assets whereas long-term loans are primarily secured by long-term assets. Construction and Land loans are to finance the construction of owner-occupied and income producing properties. These loans are categorized within commercial or one-to-four family residential loans based upon the underlying collateral and intended use following the completion of the construction period. Real estate development and construction loans are approved based on an analysis of the borrower and guarantor, the viability of the project and on an acceptable percentage of the appraised value of the property securing the loan. Construction loan funds are disbursed periodically based on the percentage of construction or development completed. The Company carefully monitors these loans with on-site inspections and requires the receipt of lien waivers on funds advanced. The Company considers the market conditions and feasibility of proposed projects, the financial condition and reputation of the borrower and guarantors, the amount of the borrower’s equity in the project, independent appraisals, cost estimates and pre-construction sale information. The Company also makes loans on occasion for the purchase of land for future development by the borrower. Land loans are extended for the future development for either commercial or residential use by the borrower. The Company carefully analyzes the intended use of the property and the viability thereof. The Company’s commercial real estate loans consist of mortgage loans secured by nonresidential real estate, such as by apartment buildings, small office buildings, and owner-occupied properties. Commercial real estate loans are secured by the subject property and are underwritten based on loan to value limits, cash flow coverage and general creditworthiness of the obligors. These loans tend to involve larger loan balances and their repayment is typically dependent upon the successful operation and management of the underlying real estate. Residential real estate loans are underwritten based on the borrower’s repayment capacity and source, value of the underlying property, credit history and stability. These loans are secured by a first or second mortgage on the borrower’s principal residence or their second/vacation home (excluding investment/rental property). In addition to the main types of loans discussed above, the Company also originates agricultural loans, consumer loans, and municipal loans. The agricultural loan portfolio consists of loans to local farmers and agricultural businesses that are generally secured by farmland and equipment. The consumer loan portfolio consists of lending in the form of home equity loans secured by financed property and personal consumer loans, which may be secured or unsecured. The municipal loan portfolio consists of loans to qualified local municipalities, which are generally supported by the taxing authority of the borrowing municipality, and is frequently secured by collateral. Management systematically monitors the loan portfolio and the appropriateness of the allowance for credit losses on a quarterly basis to provide for expected losses inherent in the portfolio. For segments determined by discounted cash flow analysis, the Company's estimate of future economic conditions utilized in its estimate is primarily dependent on the Federal Open Market Committee's forecasts related to Real Gross Domestic Product and Unemployment rate. For segments determined by the remaining life method, an average loss rate is generally calculated based on peer losses and applied to the future outstanding loan balances at quarter end. Certain qualitative factors are then added to the historical allocation percentage to get the adjusted factor to be applied to non-classified loans. The following qualitative factors are analyzed for each portfolio segment: • Levels of and trends in delinquencies • Trends in volume and terms • Changes in collateral • Changes in management and lending staff • Economic trends • Concentrations of credit • Changes in lending policies • External factors • Changes in underwriting process • Trends in credit quality ratings These qualitative factors are reviewed each quarter and adjusted based upon relevant changes within the portfolio. The total allowance reflects management’s estimate of credit losses inherent in the loan portfolio at the Consolidated Balance Sheet date. The Company considers the allowance for credit losses adequate to cover loan losses inherent in the loan portfolio at March 31, 2024 and December 31, 2023. Accrued interest receivable on loans totaled $ 9.1 million at March 31, 2024 and was reported within accrued interest receivable and other assets on the consolidated balance sheets and is excluded from the estimate of credit losses. The following tables summarize the activity in the allowance for credit losses by loan segment for the three months ended March 31, 2024 and 2023. Beginning balance Charge-offs Recoveries Provision for credit losses Ending balance (In Thousands) For the Three Months Ended March 31, 2024 Allowance for credit losses: Agriculture and farmland $ 12 $ — $ — $ — $ 12 Construction 959 — 1 563 1,523 Commercial & industrial 2,940 ( 6 ) 2 26 2,962 Commercial real estate Multifamily 1,483 — — 109 1,592 Owner occupied 6,572 ( 6 ) — ( 828 ) 5,738 Non-owner occupied 5,773 ( 54 ) — 380 6,099 Residential real estate First liens 4,778 — 8 ( 111 ) 4,675 Second liens and lines of credit 1,072 — 6 ( 7 ) 1,071 Municipal 79 — — ( 11 ) 68 Consumer 99 ( 22 ) 1 24 102 Total $ 23,767 $ ( 88 ) $ 18 $ 145 $ 23,842 Beginning balance, prior to adoption of ASC 326 Impact of adopting ASC 326 Charge-offs Recoveries Provision for credit losses Ending balance (In Thousands) For the Three Months Ended March 31, 2023 Allowance for credit losses: Agriculture and farmland $ 279 $ ( 190 ) $ — $ — $ 119 $ 208 Construction 274 513 — — 26 813 Commercial & industrial 583 283 — — 64 930 Commercial real estate Multifamily 480 340 — — ( 90 ) 730 Owner occupied 635 760 — — 198 1,593 Non-owner occupied 1,116 3,195 — — 4 4,315 Residential real estate First liens 1,029 635 — 1 ( 157 ) 1,508 Second liens and lines of credit 218 140 — 1 43 402 Municipal 12 ( 2 ) — — ( 3 ) 7 Consumer 40 ( 19 ) — — ( 1 ) 20 Total $ 4,666 $ 5,655 $ — $ 2 $ 203 $ 10,526 T he following table presents the amortized cost basis of nonaccrual loans and loans past due 90 days or greater and still accruing by segments of the loan portfolio: As of March 31, 2024 (In Thousands) Nonaccrual with No Allowance for Credit Loss Nonaccrual with a related Allowance for Credit Loss Total Nonaccrual Loans 90 days or greater past due still accruing Agriculture and farmland $ — $ — $ — $ — Construction — — — 91 Commercial & industrial 6 — 6 80 Commercial real estate Multifamily — — — — Owner occupied 2,631 — 2,631 — Non-owner occupied 352 — 352 — Residential real estate First liens 2,620 — 2,620 605 Second liens and lines of credit 289 — 289 — Municipal — — — — Consumer — — — — Total $ 5,898 $ — $ 5,898 $ 776 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 90 days or greater past due 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 $ 28 and $ 14 of interest income on nonaccrual loans during the three months ended March 31, 2024 and 2023, respectively. The following tables present, by class of loans, the carrying value of collateral dependent nonaccrual loans and type of collateral as of March 31, 2024 and December 31, 2023. March 31, 2024 (In Thousands) Real Estate Business Assets Other Total Agriculture and farmland loans $ — $ — $ — $ — Construction — — — — Commercial & industrial loans — 6 — 6 Commercial real estate loans Multifamily — — — — Owner occupied 2,631 — — 2,631 Non-owner occupied 352 — — 352 Residential real estate loans First liens 2,620 — — 2,620 Second liens and lines of credit 289 — — 289 Municipal — — — — Consumer — — — — $ 5,892 $ 6 $ - $ 5,898 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 tables present an aging analysis of the recorded investment of past due loans at March 31, 2024 and December 31, 2023. March 31, 2024 (In Thousands) 30-59 60-89 90 Days Total Current Total Agriculture and farmland $ — $ — $ — $ — $ 67,359 $ 67,359 Construction 1,300 2,427 91 3,818 190,573 194,391 Commercial & industrial 245 — 86 331 218,393 218,724 Commercial real estate Multifamily — — — — 190,146 190,146 Owner occupied 625 3,388 2,631 6,644 482,823 489,467 Non-owner occupied — 3,920 352 4,272 585,459 589,731 Residential real estate First liens 1,629 1,190 1,376 4,195 399,105 403,300 Second liens and lines of credit 315 223 97 635 70,425 71,060 Municipal — — — — 16,810 16,810 Consumer 31 2 — 33 4,440 4,473 Total $ 4,145 $ 11,150 $ 4,633 $ 19,928 $ 2,225,533 $ 2,245,461 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 March 31, 2024 and 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 March 31, 2024. March 31, 2024 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2024 2023 2022 2021 2020 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Agriculture and farmland Pass $ 6,690 $ 1,428 $ 14,236 $ 9,414 $ 5,063 $ 21,213 $ 4,266 $ 29 $ 62,339 Special mention — 12 — 70 — 1,962 287 — 2,331 Substandard or lower — — — 13 113 2,549 14 — 2,689 Total Agriculture and farmland $ 6,690 $ 1,440 $ 14,236 $ 9,497 $ 5,176 $ 25,724 $ 4,567 $ 29 $ 67,359 Agriculture and farmland Current period gross charge-offs — — — — — — — — — Construction Pass 10,038 73,036 51,785 31,831 3,029 12,106 11,662 600 194,087 Special mention — — — — — — — — — Substandard or lower — 213 — — — — — 91 304 Total Construction 10,038 73,249 51,785 31,831 3,029 12,106 11,662 691 194,391 Construction Current period gross charge-offs — — — — — — — — — Commercial & industrial Pass 3,333 26,451 30,931 24,297 13,660 12,368 99,921 125 211,086 Special mention — — 108 — — 177 5,946 — 6,231 Substandard or lower — — — 116 — 395 896 — 1,407 Total Commercial & industrial 3,333 26,451 31,039 24,413 13,660 12,940 106,763 125 218,724 Commercial & industrial Current period gross charge-offs — — — — — 6 — — 6 Commercial real estate - Multifamily Pass 3,153 15,343 86,392 51,492 18,431 13,178 299 — 188,288 Special mention — — — — — — — — — Substandard or lower — — — — — 1,858 — — 1,858 Total Commercial real estate - Multifamily 3,153 15,343 86,392 51,492 18,431 15,036 299 — 190,146 Commercial real estate - Multifamily Current period gross charge-offs — — — — — — — — — March 31, 2024 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2024 2023 2022 2021 2020 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Commercial real estate - Owner occupied Pass 3,329 62,493 124,354 95,588 51,074 127,528 9,108 — 473,474 Special mention — — 373 3,083 — 6,303 440 — 10,199 Substandard or lower — — — — 625 5,062 33 74 5,794 Total Commercial real estate - Owner occupied 3,329 62,493 124,727 98,671 51,699 138,893 9,581 74 489,467 Commercial real estate - Owner occupied Current period gross charge-offs — — — — — 6 — — 6 Commercial real estate - Non-owner occupied Pass 14,329 58,137 173,631 125,445 55,987 154,617 7,193 — 589,339 Special mention — — — 41 — — — — 41 Substandard or lower — — — — — 277 — 74 351 Total Commercial real estate - Non-owner occupied 14,329 58,137 173,631 125,486 55,987 154,894 7,193 74 589,731 Commercial real estate - Non-owner occupied Current period gross charge-offs — — — — — 54 — — 54 Municipal Pass 48 449 — 388 924 2,573 91 — 4,473 Special mention — — — — — — — — — Substandard or lower — — — — — — — — — Total Commercial real estate - Municipal 48 449 — 388 924 2,573 91 — 4,473 Municipal Current period gross charge-offs — — — — — — — — — Total Pass $ 40,920 $ 237,337 $ 481,329 $ 338,455 $ 148,168 $ 343,583 $ 132,540 $ 754 $ 1,723,086 Special mention — 12 481 3,194 — 8,442 6,673 — 18,802 Substandard or lower — 213 — 129 738 10,141 943 239 12,403 Total $ 40,920 $ 237,562 $ 481,810 $ 341,778 $ 148,906 $ 362,166 $ 140,156 $ 993 $ 1,754,291 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, as of March 31, 2024 and December 31, 2023. March 31, 2024 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2024 2023 2022 2021 2020 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Residential real estate - First liens Performing $ 4,933 $ 45,346 $ 101,937 $ 93,931 $ 45,271 $ 98,637 $ 10,020 $ — $ 400,075 Nonperforming — — — 29 99 3,097 — — 3,225 Total Residential real estate - First liens $ 4,933 $ 45,346 $ 101,937 $ 93,960 $ 45,370 $ 101,734 $ 10,020 $ — $ 403,300 Residential real estate - First liens Current period gross charge-offs — — — — — — — — — Residential real estate - Second liens and lines of credit Performing 1,547 1,192 1,782 370 165 2,399 63,165 151 70,771 Nonperforming — — — — — 140 149 — 289 Total Residential real estate - Second liens and lines of credit 1,547 1,192 1,782 370 165 2,539 63,314 151 71,060 Residential real estate - Second liens and lines of credit Current period gross charge-offs — — — — — — — — — Consumer and other Performing 281 4,897 434 179 118 81 10,820 — 16,810 Nonperforming — — — — — — — — — Total Consumer and other 281 4,897 434 179 118 81 10,820 — 16,810 Consumer and other Current period gross charge-offs — 1 2 5 — 14 — — 22 Total Performing $ 6,761 $ 51,435 $ 104,153 $ 94,480 $ 45,554 $ 101,117 $ 84,005 $ 151 $ 487,656 Nonperforming — — — 29 99 3,237 149 — 3,514 Total $ 6,761 $ 51,435 $ 104,153 $ 94,509 $ 45,653 $ 104,354 $ 84,154 $ 151 $ 491,170 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 three months ended March 31, 2024 and 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

Deposits

Deposits	3 Months Ended
	Mar. 31, 2024
Deposits [Abstract]
Deposits	6. DEPOSITS Deposit accounts are summarized as follows: March 31, December 31, (Dollars in Thousands) Amount % Amount % Demand, noninterest-bearing $ 653,719 27.40 % $ 655,953 28.54 % Demand, interest-bearing 447,412 18.74 438,765 19.09 Money market and savings 591,982 24.81 577,448 25.12 Time deposits, $ 250 and over 147,898 6.20 134,324 5.84 Time deposits, other 398,365 16.70 372,572 16.21 Brokered time deposits 146,653 6.15 119,411 5.20 $ 2,386,029 100.0 % $ 2,298,473 100.0 % The brokered deposits outstanding at March 31, 2024 mature within the second and third quarters of 2024.

Borrowings

Borrowings	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Borrowings	7. BORROWINGS Borrowings and subordinated debt were as follows: (in Thousands) March 31, December 31, Long-term borrowings $ 40,000 $ - Short-term borrowings — 10,000 Note payable 584 590 Subordinated debt 61,573 61,444 Total $ 102,157 $ 72,034 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 10 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 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 $ 21.4 million with one tranche having a face value of $ 4.5 million and the other with face value of $ 18.1 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 $ 18.1 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 . 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 , 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 $ 584 as of March 31, 2024 . 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. Borrowings - FHLB The Company ha d $ 40,000 and $ 0 in long-term FHLB Advances outstanding as of March 31, 2024 and December 31, 2023 , respectively. The Advance has a fixed rate of 4.827 % and will mature on February 20, 2026 . The Company had $ 0 and $ 10,000 in short-term FHLB Advances outstanding as of March 31, 2024 and December 31, 2023, respectively. Available Lines of Credit The Company and Bank have available unsecured lines of credit, with interest based on the daily Federal Funds rate, with seven correspondent banks totaling $ 77 million at March 31, 2024. There we re no borrowings u nder these lines of credit at March 31, 2024 and December 31, 2023 .

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	8. FAIR VALUE MEASUREMENTS Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent weaknesses in an estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts The Company could have realized in a sales transaction on the dates indicated. The estimated fair value amounts have been measured as of their respective year-ends and have not been re-evaluated or updated for purposes of these financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each year-end. The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. In accordance with the fair value measurements accounting guidance (FASB ASC 820, Fair Value Measurements ), the fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. However, in many instances, there are no quoted market prices for the Company’s various financial instruments. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument. The Company uses a consistent definition of fair value, which focuses on exit price in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The fair value guidance establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: The following disclosures show the hierarchal disclosure framework associated with the level of pricing observations utilized in measuring assets and liabilities at fair value. The three broad levels of pricing are as follows: Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than the quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities includes items for which quoted prices are available but traded less frequently and items that are fair-valued using other financial instruments, the parameters of which can be directly observed. Level III: Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. This hierarchy requires the use of observable market data when available. The estimated fair values of the Company’s financial instruments that are not required to be measured or reported at fair value are as follows: At March 31, 2024 At December 31, 2023 (In Thousands) Carrying Fair Carrying Fair Financial assets: Cash and cash equivalents (Level 1) $ 172,283 $ 172,283 $ 80,190 $ 80,190 Securities held to maturity (Level 2) 36,616 34,269 36,735 34,236 Loans (Level 3) 2,245,817 2,210,789 2,241,533 2,159,967 Accrued interest receivable (Level 1) 10,200 10,200 9,831 9,831 Restricted investments in bank stock (Level 1) 4,286 4,286 3,965 3,965 Cash surrender value of life insurance (Level 1) 49,230 49,230 48,847 48,847 Financial liabilities: Non-maturity deposits (Level 1) 1,693,113 1,693,113 1,672,166 1,672,166 Time Deposits (Level 3) 692,916 688,251 626,307 621,496 Long-term borrowings (Level 3) 40,000 40,000 — — Short-term borrowings (Level 1) — — 10,000 10,000 Note payable (Level 3) 584 584 590 590 Subordinated Notes (Level 3) 61,573 57,819 61,444 57,303 Accrued interest payable (Level 1) 2,513 2,513 1,466 1,466 The following tables present the assets reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of March 31, 2024 and December 31, 2023, by level within the fair value hierarchy. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s available-for-sale investment securities are reported at fair value. These securities are valued by an independent third party. The valuations are based on market data. The valuations utilize evaluated pricing models that vary by asset and incorporate available trade, bid and other market information. For securities that do not trade on a daily basis, their evaluated pricing applications apply available information such as benchmarking and matrix pricing. The market inputs normally sought in the evaluation of securities include benchmark yields, reported trades, broker/dealer quotes (only obtained from market makers or broker/dealers recognized as market participants), issuer spreads, two-sided markets, benchmark securities, bid, offers and reference data. For certain securities additional inputs may be used or some market inputs may not be applicable. Inputs are prioritized differently on any given day based on market conditions. March 31, 2024 (In Thousands) Level I Level II Level III Total Assets: US Government Agency securities $ — $ 12,849 $ — $ 12,849 US Government Treasury securities — 4,944 — 4,944 Obligations of state and political subdivisions — 45,967 — 45,967 Mortgage backed securities in government-sponsored entities — 67,960 — 67,960 Other securities — 2,229 — 2,229 Total $ — $ 133,949 $ — $ 133,949 Derivative $ — $ — $ 2,051 $ 2,051 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 Derivative $ — $ — $ 716 $ 716 For financial assets measured at fair value on a nonrecurring basis, the fair value measurements by level within the fair value hierarchy used as of March 31, 2024 and December 31, 2023 are presented in the table below. March 31, 2024 (In Thousands) Level I Level II Level III Total Loans individually evaluated $ — $ — $ 11,870 $ 11,870 December 31, 2023 (In Thousands) Level I Level II Level III Total Loans individually evaluated $ — $ — $ 13,223 $ 13,223 The following tables provide information describing the valuation processes used to determine nonrecurring fair value measurements categorized within Level III of the fair value hierarchy: March 31, 2024 Quantitative Information About Level III Fair Value Measurements (In Thousands) Fair Value Valuation Unobservable Range (Weighted Loans individually evaluated $ 11,870 Appraisal of (1 ) Liquidation 10 % 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 % (1) Fair value is generally determined through independent appraisals of the underlying collateral, which include various Level III inputs that are not identifiable. Appraisals may be adjusted by management for qualitative factors, such as economic conditions, aging, and/or estimated liquidation expenses incurred when selling the collateral. The range and weighted average of appraisal adjustments and liquidation expenses are presented as a percentage of the appraisal.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	9. STOCK-BASED COMPENSATION The LINKBANCORP, Inc. 2019 Equity Incentive Plan (the "2019 Plan") authorized 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 specified a different vesting schedule, awards under the Plan were 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 were eligible to receive awards under the plan, except that nonemployees were not 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 Committee. At least 95 % of the awards under the 2022 Plan will vest no earlier than one year after the grant date. The table below provides details of the Company's stock options at March 31, 2024. Number Weighted- Weighted- Aggregate Outstanding, December 31, 2023 570,693 $ 9.37 6.1 $ 155 Granted — — — — Expired/terminated ( 32,825 ) 7.13 — Exercised ( 1,777 ) 5.07 — Outstanding, March 31, 2024 536,091 $ 9.53 6.3 $ 27 Exercisable at period end 321,191 $ 9.80 5.3 $ 27 The exercise prices for options outstanding as of March 31, 2024 ranged from $ 5.45 to $ 12.98 . The table below provides details of the Company's restricted shares ("RSAs") activity at March 31, 2024. Number Average Market Price at Grant Outstanding, December 31, 2023 384,724 $ 6.30 Granted — — Expired/terminated — Outstanding, March 31, 2024 384,724 $ 6.30 The Company recognized stock-based compensation expense related to RSAs of $ 172 and $ 0 for the three months ended March 31, 2024 and 2023 , respectively. The Company recognized stock-based compensation expense related to stock options of $ 30 and $ 29 for the three months ended March 31, 2024 and 2023, respectively. At March 31, 2024, the total unrec ognized stock-based compensation costs totaled $ 2,133 and $ 274 for RSAs and stock options, respectively. These expenses will be recognized ratably as expense through December 31, 2028.

Regulatory Capital Requirements

Regulatory Capital Requirements	3 Months Ended
	Mar. 31, 2024
Regulatory Capital Requirements Under Banking Regulations [Abstract]
Regulatory Capital Requirements	10. REGULATORY CAPITAL REQUIREMENTS The Bank is subject to various regulatory capital requirements administered by the Federal Deposit Insurance Corporation and the Pennsylvania Department of Banking and Securities. Failure to meet minimum capital requirements can initiate certain mandatory, and possible additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company’s consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk-weightings, and other factors. The Bank is subject to regulatory capital requirements administered by banking agencies. Capital adequacy guidelines and prompt corrective action regulations involve quantitative measures of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators about components, risk weightings, and other factors and the regulators can lower classifications in certain cases. Failure to meet various capital requirements can initiate regulatory action that could have a direct material effect on the financial statements. As of March 31, 2024, the Bank has met all capital adequacy requirements to which it is subject. The prompt corrective action regulations provide five classifications, including well capitalized, adequately capitalized, under-capitalized, significantly undercapitalized, and critically undercapitalized, although these terms are not used to represent overall financial condition. If an institution is adequately capitalized, regulatory approval is required before the institution may accept brokered deposits. If an institution is undercapitalized, capital distributions are limited, as is asset growth and expansion, and plans for capital restoration are required. The capital conservation buffer is designed to absorb losses during periods of economic stress. Banking institutions with a ratio of Common Equity Tier 1 capital to risk-weighted assets above the minimum but below the conservation buffer will face limitations on dividends, stock repurchases and certain discretionary bonus payments to management based on the amount of the shortfall. Under Basel III rules, banks must hold a capital conservation buffer above the adequately capitalized risk-based capital ratios. The required capital conservation buffer is 2.50 %. The following table presents actual and required capital ratios as of March 31, 2024 and December 31, 2023 under the Basel III Capital Rules. Bank capital levels required to be considered well capitalized are based upon prompt corrective action regulations. March 31, 2024 December 31, 2023 (Dollars in Thousands) Amount Ratio Amount Ratio Total capital (to risk-weighted assets) Actual $ 260,275 11.04 % $ 251,042 10.62 % For capital adequacy purposes 188,613 8.00 188,807 8.00 To be well capitalized 235,766 10.00 236,009 10.00 Tier 1 capital (to risk-weighted assets) Actual $ 241,537 10.24 % $ 234,533 9.92 % For capital adequacy purposes 141,459 6.00 141,605 6.00 To be well capitalized 188,613 8.00 188,807 8.00 Common equity (to risk-weighted assets) Actual $ 241,537 10.24 % $ 234,533 9.92 % For capital adequacy purposes 106,095 4.50 106,204 4.50 To be well capitalized 153,248 6.50 153,406 6.50 Tier 1 capital (to average assets) Actual $ 241,537 9.23 % $ 234,533 14.10 % For capital adequacy purposes 104,681 4.00 66,526 4.00 To be well capitalized 130,851 5.00 83,158 5.00 The federal banking agencies, including the FDIC, issued a rule pursuant to The Economic Growth, Regulatory Relief and Consumer Protection Act of 2018 to establish for institutions with assets of less than $ 10 billion a “community bank leverage ratio” (the ratio of a bank’s tier 1 capital to average total consolidated assets) of 9 % that qualifying institutions may elect to use in lieu of the generally applicable leverage and risk-based capital requirements under Basel III. If an election to use the community bank leverage ratio capital framework is made, a qualifying bank with less than $ 10 billion in assets with capital exceeding the specified community bank leverage ratio is considered compliant with all applicable regulatory capital and leverage requirements, including the requirement to be “well capitalized.” As of March 31, 2024 and 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. The Federal Reserve and the FDIC have adopted a rule that provides a banking organization the option to phase-in over a three-year period the effects of CECL on its regulatory capital upon the adoption of the CECL standard. The Company opted to exercise this phase-in option.

Financial Instruments With Off-

Financial Instruments With Off-Balance Sheet Risk	3 Months Ended
	Mar. 31, 2024
Financial Instruments With Off Balance Sheet Risk [Abstract]
Financial Instruments With Off-Balance Sheet Risk	11. 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. At March 31, 2024 and December 31, 2023 , the Company has an allowance for credit losses for off-balance sheet instruments of $ 2,089 and $ 2,189 respectively, included within the liabilities section of the balance sheet. The corresponding credit to provision for credit losses for the three months ended March 31, 2024 was $ 100 . The provision for credit losses for the three months ended March 31, 2023 was $ 90 . At March 31, 2024 and December 31, 2023, the following financial instruments were outstanding whose contract amounts represent credit risk: (In Thousands) March 31, December 31, Unfunded commitments under lines of credit: Home equity loans $ 117,121 $ 116,964 Commercial real estate, construction, and land development 159,413 186,966 Commercial and industrial 322,708 306,024 Total $ 599,242 $ 609,954 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. The Company evaluates each customer’s credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation. Collateral held varies but may include personal or commercial real estate, accounts receivable, inventory, and equipment.

Earning Per Share

Earning Per Share	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
Earning per share	12. EARNINGS PER SHARE The following table sets forth the composition of earnings per share: Three Months Ended March 31, (In Thousands, except share and per share data) 2024 2023 Net income (loss) $ 5,726 $ ( 1,553 ) Basic weighted average common shares outstanding 36,962,005 15,480,951 Net effect of dilutive stock options and warrants 6,700 — Net effect of dilutive restricted stock awards 76,525 — Diluted weighted average common shares outstanding 37,045,230 15,480,951 Net income (loss) per common share: Basic $ 0.15 $ ( 0.10 ) Diluted $ 0.15 $ ( 0.10 ) The following is a summary of securities that could potentially dilute basic earnings per common share in future periods that were included in the computation of diluted earnings per common share in the periods presented. Three Months Ended March 31, 2024 2023 Stock Options 24,691 — Warrants — — Restricted Stock Awards 384,724 — Total dilutive securities 409,415 — The following is a summary of securities that could potentially dilute basic earnings per share in future periods that were not included in the computation of diluted earnings per share because to do so would have been anti-dilutive for the periods presented. Three Months Ended March 31, 2024 2023 Stock Options 511,400 214,700 Warrants 1,537,484 1,537,484 Restricted Stock Awards — — Total anti-dilutive securities 2,048,884 1,752,184

Derivatives

Derivatives	3 Months Ended
	Mar. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives	13. 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 March 31, 2024, 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 amount reclassified to interest expense was $ 386 thousand for the three months ended March 31, 2024. Over the next 12 months, the Company estimates that an additional $ 1.2 million will be reclassified as a reduction to interest expense. The Company recorded $ 2,051 and $ 716 within other assets on the Consolidated Balance Sheet, which represented the fair value of this derivative at March 31, 2024 and December 31, 2023 , respectively.

Subsequent Event

Subsequent Event	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
Subsequent Event	14. SUBSEQUENT EVENT On May 9, 2024 , the Bank entered into a purchase and assumption agreement (the “Agreement”) with American Heritage Federal Credit Union (“AHFCU”) pursuant to which AHFCU will purchase certain assets and assume certain liabilities (the “Transaction”) of the New Jersey operations of the Bank, including all three branch locations (including two branch leases). Under the Agreement, AHFCU will acquire approximately $ 123.0 million in loans, three branch locations (along with associated personal property and fixtures) and will assume approximately $ 105.0 million in deposits. The total deposit premium to be paid by AHFCU equates to approximately 7.0 % of all deposits assumed at closing. With respect to the acquired loans, AHFCU will pay an amount equal to the principal balances plus any accrued but unpaid interest and late charges on the loans measured as of the closing date. AHFCU will pay book value for fixed assets, real estate and any other assets located at the owned branch. LINKBANK and AHFCU made customary representations, warranties, and covenants in the Agreement. LINKBANK and AHFCU also agreed to indemnify each other (subject to customary limitations) with respect to the Transaction. The Transaction is expected to close in the second half of 2024 and is subject to receipt of regulatory approvals and certain other customary closing conditions.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2024
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. 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 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 (collectively, the "Gratz Merger"). The Gratz 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 legally changed its name and 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. 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 Sussex 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.
Initial Public Offering	Initial Public Offering In September 2022, the Company completed its initial public offering whereby it issued and sold 5,101,205 shares of common stock at a public offering price of $ 7.50 per share. The Company received net proceeds of $ 34,659 after deducting underwriting discounts and commissions of $ 2,487 and other offering expenses of $ 1,114 . The Company's common stock trades on the Nasdaq Capital Market under the symbol "LNKB."
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and the Bank. All significant intercompany accounts and transactions have been eliminated in consolidation. The accounting and reporting practices of the Company conform to accounting principles generally accepted in the United States of America (GAAP) and to general practices within the banking industry. In the opinion of management, all adjustments (all of which are of a normal recurring nature) that are necessary for a fair statement are reflected in the unaudited condensed consolidated financial statements. The Company has evaluated events and transactions occurring subsequent to the consolidated balance sheet date of March 31, 2024 for items that should potentially be recognized or disclosed in these unaudited condensed consolidated financial statements. The evaluation was conducted through the date these unaudited condensed consolidated financial statements were issued.
Estimates	Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the allowance for credit losses, accounting for business combinations, and the valuation of deferred tax assets.
Interim Financial Information	Interim Financial Information The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with GAAP for interim financial information. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto, included in the Company's Annual Report on Form 10-K for the year ended December 31, 2023 .
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.
Unregistered Sale of Equity Securities	Unregistered Sale of Equity Securities On February 21, 2023, the Company entered into Investment Agreements with certain directors of the Company as well as other accredited investors under which it issued and sold 1,282,052 shares of its common stock, par value $ 0.01 , at a price of $ 7.80 per share. The shares were issued on February 21, 2023, in a private placement exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended, and Regulation D of the rules and regulations promulgated thereunder. The offering resulted in gross proceeds of $ 10.0 million. There were no underwriting discounts or commissions.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards Reference Rate Reform 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. Goodwill Impairment In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. This standard simplifies the test for goodwill impairment by eliminating the requirement to calculate the implied fair value of goodwill, which had been Step 2 of the goodwill impairment test. Instead, the goodwill impairment test consists of a single quantitative step comparing the fair value of the reporting unit with its carrying amount. An entity should recognize a goodwill impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. The new standard was effective for annual and any interim goodwill impairment tests in reporting periods beginning after December 15, 2022. The Company adopted ASU 2017-04 on January 1, 2023 . The adoption of this standard did no t have a material effect on the Company's operating results or financial condition. Derivatives On March 28, 2022, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging – Portfolio Layer Method. The purpose of this updated guidance is to further align risk management objectives with hedge accounting results on the application of the last-of-layer method, which was first introduced in ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. ASU 2022-01 is effective for public business entities for fiscal years beginning after December 15, 2022, with early adoption in the interim period permitted. For entities who have already adopted ASU 2017-12, immediate adoption is allowed. ASU 2022-01 requires a modified retrospective transition method for basis adjustments in which the entity will recognize the cumulative effect of the change on the opening balance of each affected component of equity in the statement of financial position as of the date of adoption. The Company adopted ASU 2022-01 on January 1, 2023 . The adoption of this standard did no t have a material effect on the Company's operating results or financial condition. Current Expected Credit Losses On January 1, 2023 , the Company adopted ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended, which replaces the impairment model for most financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. This model is also applicable to off-balance sheet credit exposures not accounted for as insurance, such as loan commitments, standby letters of credit, financial guarantees, and other similar instruments. In addition, the amendments in ASU 2016-03 require credit losses on available-for-sale debt securities to be presented as a valuation allowance rather than as a direct write down. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost, and off-balance-sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. At January 1, 2023, the Company increased the allowance for credit losses for loans by $ 5.7 million, the allowance for credit losses for unfunded loan commitments by $ 910 thousand, and the allowance on held-to-maturity securities by $ 602 thousand. At January 1, 2023, the Company reported a cumulative-effect adjustment of $ 5.4 million 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 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.
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.

Merger and Acquisition (Tables)

Merger and Acquisition (Tables)	3 Months Ended
	Mar. 31, 2024
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 intangibles 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 three months ended March 31, 2023 do not reflect the anticipated cost savings that had not yet been realized. Three Months Ended March 31, (Dollars in thousands) 2023 Net interest income $ 25,902 Non-interest income ( 600 ) Net income (loss) 4,695 Basic earnings (loss) per common share $ 0.13 Diluted earnings (loss) per common share $ 0.13

Investment Securities (Tables)

Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Summary of Amortized Cost, Gross Unrealized Gains and Losses, and Fair Value of Investment Securities Available for Sale	The amortized cost, gross unrealized gains and losses, and fair value of investment securities available for sale are summarized as follows: March 31, 2024 (In Thousands) Amortized Gross Gross Allowance for Credit Losses Fair Available for Sale: US Government Agency securities $ 12,743 $ 106 $ — $ — $ 12,849 US Government Treasury securities 4,942 2 — — 4,944 Obligations of state and political subdivisions 49,231 55 ( 3,319 ) — 45,967 Mortgage-backed securities in government-sponsored entities 71,276 173 ( 3,489 ) — 67,960 Other securities 2,250 — ( 21 ) — 2,229 $ 140,442 $ 336 $ ( 6,829 ) $ — $ 133,949 Amortized Gross Gross Fair Allowance for Held to Maturity: Corporate debentures $ 15,000 $ — $ ( 1,455 ) $ 13,545 $ ( 507 ) Structured mortgage-backed securities 21,616 — ( 892 ) 20,724 — $ 36,616 $ — $ ( 2,347 ) $ 34,269 $ ( 507 ) December 31, 2023 (In Thousands) Amortized Gross Gross Allowance for Credit Losses Fair 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 Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Allowance for Credit Losses 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 )
Summary of Debt Securities in Unrealized Loss position for Which Allowance for Credit Losses Not Recorded	The following tables summarize the Company's debt securities in an unrealized loss position for which an allowance for credit losses has not been recorded, aggregated by security type and length of time in a continuous unrealized loss position. March 31, 2024 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 $ - $ - $ - $ - $ - $ - US Government Treasury securities — — — — — — Obligations of state and political subdivisions 13,306 ( 325 ) 28,394 ( 2,994 ) 41,700 ( 3,319 ) Mortgage-backed securities in government-sponsored entities 24,632 ( 197 ) 31,369 ( 3,292 ) 56,001 ( 3,489 ) Other securities 1,672 ( 9 ) 557 ( 12 ) 2,229 ( 21 ) $ 39,610 $ ( 531 ) $ 60,320 $ ( 6,298 ) $ 99,930 $ ( 6,829 ) 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 )
Schedule of Activity in Allowance for Credit Losses for Corporate Debentures Held to Maturity	The following table presents the activity in the allowance for credit losses for corporate debentures held to maturity for the three months ended March 31, 2024 and 2023. March 31, (in Thousands) 2024 Balance, December 31, 2023 $ 512 Credit to allowance for credit losses ( 5 ) Balance, March 31, 2024 $ 507 March 31, (in Thousands) 2023 Balance, December 31, 2022 $ - Impact of adopting ASC 326 601 Securities charged-off ( 68 ) Balance, March 31, 2023 533
Summary of Amortized Cost and Fair Value by Contractual Maturity	As of March 31, 2024, 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 $ 7,846 $ 7,846 $ 3,000 $ 2,956 Due after one year through five years 13,106 12,883 3,000 2,890 Due after five years through ten years 19,421 18,641 9,000 7,698 Due after ten years 27,112 24,947 — — Mortgage-backed securities and Collateralized mortgage obligations 71,276 67,960 21,616 20,725 Other securities 1,681 1,672 — — $ 140,442 $ 133,949 $ 36,616 $ 34,269
Summary of Sales of Debt Securities	The following table summarizes sales of debt securities for the three months ended March 31, 2023. There were no sales of debt securities for the three months ended March 31, 2024. (In Thousands) For the Three Months Ended March 31, 2023 Proceeds $ 1,847 Gross gains — Gross losses 2,370 Net losses $ ( 2,370 )

Loans Receivable (Tables)

Loans Receivable (Tables)	3 Months Ended
	Mar. 31, 2024
Loans and Leases Receivable Disclosure [Abstract]
Summary of Portfolio Segments and Classes of Loans	The portfolio segments and classes of loans are as follows: (In Thousands) March 31, 2024 December 31, 2023 Agriculture and farmland loans $ 67,359 $ 65,861 Construction loans 194,391 178,483 Commercial & industrial loans 218,724 238,343 Commercial real estate loans Multifamily 190,146 180,788 Owner occupied 489,467 501,732 Non-owner occupied 589,731 580,972 Residential real estate loans First liens 403,300 402,433 Second liens and lines of credit 71,060 70,747 Consumer and other loans 16,810 16,756 Municipal loans 4,473 5,244 2,245,461 2,241,359 Deferred costs 356 174 Allowance for credit losses ( 23,842 ) ( 23,767 ) Total $ 2,221,975 $ 2,217,766

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2024
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 three months ended March 31, 2024 and 2023. Beginning balance Charge-offs Recoveries Provision for credit losses Ending balance (In Thousands) For the Three Months Ended March 31, 2024 Allowance for credit losses: Agriculture and farmland $ 12 $ — $ — $ — $ 12 Construction 959 — 1 563 1,523 Commercial & industrial 2,940 ( 6 ) 2 26 2,962 Commercial real estate Multifamily 1,483 — — 109 1,592 Owner occupied 6,572 ( 6 ) — ( 828 ) 5,738 Non-owner occupied 5,773 ( 54 ) — 380 6,099 Residential real estate First liens 4,778 — 8 ( 111 ) 4,675 Second liens and lines of credit 1,072 — 6 ( 7 ) 1,071 Municipal 79 — — ( 11 ) 68 Consumer 99 ( 22 ) 1 24 102 Total $ 23,767 $ ( 88 ) $ 18 $ 145 $ 23,842 Beginning balance, prior to adoption of ASC 326 Impact of adopting ASC 326 Charge-offs Recoveries Provision for credit losses Ending balance (In Thousands) For the Three Months Ended March 31, 2023 Allowance for credit losses: Agriculture and farmland $ 279 $ ( 190 ) $ — $ — $ 119 $ 208 Construction 274 513 — — 26 813 Commercial & industrial 583 283 — — 64 930 Commercial real estate Multifamily 480 340 — — ( 90 ) 730 Owner occupied 635 760 — — 198 1,593 Non-owner occupied 1,116 3,195 — — 4 4,315 Residential real estate First liens 1,029 635 — 1 ( 157 ) 1,508 Second liens and lines of credit 218 140 — 1 43 402 Municipal 12 ( 2 ) — — ( 3 ) 7 Consumer 40 ( 19 ) — — ( 1 ) 20 Total $ 4,666 $ 5,655 $ — $ 2 $ 203 $ 10,526 T
Summary of Amortized Cost Basis of Nonaccrual Loans and Loans Past due 90 Days or Greater and Still Accruing	T he following table presents the amortized cost basis of nonaccrual loans and loans past due 90 days or greater and still accruing by segments of the loan portfolio: As of March 31, 2024 (In Thousands) Nonaccrual with No Allowance for Credit Loss Nonaccrual with a related Allowance for Credit Loss Total Nonaccrual Loans 90 days or greater past due still accruing Agriculture and farmland $ — $ — $ — $ — Construction — — — 91 Commercial & industrial 6 — 6 80 Commercial real estate Multifamily — — — — Owner occupied 2,631 — 2,631 — Non-owner occupied 352 — 352 — Residential real estate First liens 2,620 — 2,620 605 Second liens and lines of credit 289 — 289 — Municipal — — — — Consumer — — — — Total $ 5,898 $ — $ 5,898 $ 776 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 90 days or greater past due 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 tables present, by class of loans, the carrying value of collateral dependent nonaccrual loans and type of collateral as of March 31, 2024 and December 31, 2023. March 31, 2024 (In Thousands) Real Estate Business Assets Other Total Agriculture and farmland loans $ — $ — $ — $ — Construction — — — — Commercial & industrial loans — 6 — 6 Commercial real estate loans Multifamily — — — — Owner occupied 2,631 — — 2,631 Non-owner occupied 352 — — 352 Residential real estate loans First liens 2,620 — — 2,620 Second liens and lines of credit 289 — — 289 Municipal — — — — Consumer — — — — $ 5,892 $ 6 $ - $ 5,898 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 tables present an aging analysis of the recorded investment of past due loans at March 31, 2024 and December 31, 2023. March 31, 2024 (In Thousands) 30-59 60-89 90 Days Total Current Total Agriculture and farmland $ — $ — $ — $ — $ 67,359 $ 67,359 Construction 1,300 2,427 91 3,818 190,573 194,391 Commercial & industrial 245 — 86 331 218,393 218,724 Commercial real estate Multifamily — — — — 190,146 190,146 Owner occupied 625 3,388 2,631 6,644 482,823 489,467 Non-owner occupied — 3,920 352 4,272 585,459 589,731 Residential real estate First liens 1,629 1,190 1,376 4,195 399,105 403,300 Second liens and lines of credit 315 223 97 635 70,425 71,060 Municipal — — — — 16,810 16,810 Consumer 31 2 — 33 4,440 4,473 Total $ 4,145 $ 11,150 $ 4,633 $ 19,928 $ 2,225,533 $ 2,245,461 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
Summary of Classes of the Loan Portfolio Summarized by the Internal Risk Rating System	The following table presents the classes of the loan portfolio summarized by the internal risk rating system as of March 31, 2024. March 31, 2024 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2024 2023 2022 2021 2020 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Agriculture and farmland Pass $ 6,690 $ 1,428 $ 14,236 $ 9,414 $ 5,063 $ 21,213 $ 4,266 $ 29 $ 62,339 Special mention — 12 — 70 — 1,962 287 — 2,331 Substandard or lower — — — 13 113 2,549 14 — 2,689 Total Agriculture and farmland $ 6,690 $ 1,440 $ 14,236 $ 9,497 $ 5,176 $ 25,724 $ 4,567 $ 29 $ 67,359 Agriculture and farmland Current period gross charge-offs — — — — — — — — — Construction Pass 10,038 73,036 51,785 31,831 3,029 12,106 11,662 600 194,087 Special mention — — — — — — — — — Substandard or lower — 213 — — — — — 91 304 Total Construction 10,038 73,249 51,785 31,831 3,029 12,106 11,662 691 194,391 Construction Current period gross charge-offs — — — — — — — — — Commercial & industrial Pass 3,333 26,451 30,931 24,297 13,660 12,368 99,921 125 211,086 Special mention — — 108 — — 177 5,946 — 6,231 Substandard or lower — — — 116 — 395 896 — 1,407 Total Commercial & industrial 3,333 26,451 31,039 24,413 13,660 12,940 106,763 125 218,724 Commercial & industrial Current period gross charge-offs — — — — — 6 — — 6 Commercial real estate - Multifamily Pass 3,153 15,343 86,392 51,492 18,431 13,178 299 — 188,288 Special mention — — — — — — — — — Substandard or lower — — — — — 1,858 — — 1,858 Total Commercial real estate - Multifamily 3,153 15,343 86,392 51,492 18,431 15,036 299 — 190,146 Commercial real estate - Multifamily Current period gross charge-offs — — — — — — — — — March 31, 2024 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2024 2023 2022 2021 2020 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Commercial real estate - Owner occupied Pass 3,329 62,493 124,354 95,588 51,074 127,528 9,108 — 473,474 Special mention — — 373 3,083 — 6,303 440 — 10,199 Substandard or lower — — — — 625 5,062 33 74 5,794 Total Commercial real estate - Owner occupied 3,329 62,493 124,727 98,671 51,699 138,893 9,581 74 489,467 Commercial real estate - Owner occupied Current period gross charge-offs — — — — — 6 — — 6 Commercial real estate - Non-owner occupied Pass 14,329 58,137 173,631 125,445 55,987 154,617 7,193 — 589,339 Special mention — — — 41 — — — — 41 Substandard or lower — — — — — 277 — 74 351 Total Commercial real estate - Non-owner occupied 14,329 58,137 173,631 125,486 55,987 154,894 7,193 74 589,731 Commercial real estate - Non-owner occupied Current period gross charge-offs — — — — — 54 — — 54 Municipal Pass 48 449 — 388 924 2,573 91 — 4,473 Special mention — — — — — — — — — Substandard or lower — — — — — — — — — Total Commercial real estate - Municipal 48 449 — 388 924 2,573 91 — 4,473 Municipal Current period gross charge-offs — — — — — — — — — Total Pass $ 40,920 $ 237,337 $ 481,329 $ 338,455 $ 148,168 $ 343,583 $ 132,540 $ 754 $ 1,723,086 Special mention — 12 481 3,194 — 8,442 6,673 — 18,802 Substandard or lower — 213 — 129 738 10,141 943 239 12,403 Total $ 40,920 $ 237,562 $ 481,810 $ 341,778 $ 148,906 $ 362,166 $ 140,156 $ 993 $ 1,754,291 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 following tables present the amortized cost of these loans based on payment activity, by origination year, as of March 31, 2024 and December 31, 2023. March 31, 2024 Term Loans Amortized Cost Basis by Origination Year (In Thousands) 2024 2023 2022 2021 2020 Prior Revolving loans amortized cost basis Revolving loans converted to term Total Residential real estate - First liens Performing $ 4,933 $ 45,346 $ 101,937 $ 93,931 $ 45,271 $ 98,637 $ 10,020 $ — $ 400,075 Nonperforming — — — 29 99 3,097 — — 3,225 Total Residential real estate - First liens $ 4,933 $ 45,346 $ 101,937 $ 93,960 $ 45,370 $ 101,734 $ 10,020 $ — $ 403,300 Residential real estate - First liens Current period gross charge-offs — — — — — — — — — Residential real estate - Second liens and lines of credit Performing 1,547 1,192 1,782 370 165 2,399 63,165 151 70,771 Nonperforming — — — — — 140 149 — 289 Total Residential real estate - Second liens and lines of credit 1,547 1,192 1,782 370 165 2,539 63,314 151 71,060 Residential real estate - Second liens and lines of credit Current period gross charge-offs — — — — — — — — — Consumer and other Performing 281 4,897 434 179 118 81 10,820 — 16,810 Nonperforming — — — — — — — — — Total Consumer and other 281 4,897 434 179 118 81 10,820 — 16,810 Consumer and other Current period gross charge-offs — 1 2 5 — 14 — — 22 Total Performing $ 6,761 $ 51,435 $ 104,153 $ 94,480 $ 45,554 $ 101,117 $ 84,005 $ 151 $ 487,656 Nonperforming — — — 29 99 3,237 149 — 3,514 Total $ 6,761 $ 51,435 $ 104,153 $ 94,509 $ 45,653 $ 104,354 $ 84,154 $ 151 $ 491,170 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

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2024
Deposits [Abstract]
Summary of Deposit Accounts	Deposit accounts are summarized as follows: March 31, December 31, (Dollars in Thousands) Amount % Amount % Demand, noninterest-bearing $ 653,719 27.40 % $ 655,953 28.54 % Demand, interest-bearing 447,412 18.74 438,765 19.09 Money market and savings 591,982 24.81 577,448 25.12 Time deposits, $ 250 and over 147,898 6.20 134,324 5.84 Time deposits, other 398,365 16.70 372,572 16.21 Brokered time deposits 146,653 6.15 119,411 5.20 $ 2,386,029 100.0 % $ 2,298,473 100.0 %

Borrowings (Tables)

Borrowings (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Summary of Borrowings and Subordinated Debt	Borrowings and subordinated debt were as follows: (in Thousands) March 31, December 31, Long-term borrowings $ 40,000 $ - Short-term borrowings — 10,000 Note payable 584 590 Subordinated debt 61,573 61,444 Total $ 102,157 $ 72,034

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Summary of Estimated Fair Value of Financial Instruments that are not Required to be Measured or Reported at Fair Value	The estimated fair values of the Company’s financial instruments that are not required to be measured or reported at fair value are as follows: At March 31, 2024 At December 31, 2023 (In Thousands) Carrying Fair Carrying Fair Financial assets: Cash and cash equivalents (Level 1) $ 172,283 $ 172,283 $ 80,190 $ 80,190 Securities held to maturity (Level 2) 36,616 34,269 36,735 34,236 Loans (Level 3) 2,245,817 2,210,789 2,241,533 2,159,967 Accrued interest receivable (Level 1) 10,200 10,200 9,831 9,831 Restricted investments in bank stock (Level 1) 4,286 4,286 3,965 3,965 Cash surrender value of life insurance (Level 1) 49,230 49,230 48,847 48,847 Financial liabilities: Non-maturity deposits (Level 1) 1,693,113 1,693,113 1,672,166 1,672,166 Time Deposits (Level 3) 692,916 688,251 626,307 621,496 Long-term borrowings (Level 3) 40,000 40,000 — — Short-term borrowings (Level 1) — — 10,000 10,000 Note payable (Level 3) 584 584 590 590 Subordinated Notes (Level 3) 61,573 57,819 61,444 57,303 Accrued interest payable (Level 1) 2,513 2,513 1,466 1,466
Summary of Fair Value of Assets and Liabilities Measured on Recurring Basis	March 31, 2024 (In Thousands) Level I Level II Level III Total Assets: US Government Agency securities $ — $ 12,849 $ — $ 12,849 US Government Treasury securities — 4,944 — 4,944 Obligations of state and political subdivisions — 45,967 — 45,967 Mortgage backed securities in government-sponsored entities — 67,960 — 67,960 Other securities — 2,229 — 2,229 Total $ — $ 133,949 $ — $ 133,949 Derivative $ — $ — $ 2,051 $ 2,051 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 Derivative $ — $ — $ 716 $ 716
Summary of Financial Assets Measured at Fair Value on a Nonrecurring Basis	For financial assets measured at fair value on a nonrecurring basis, the fair value measurements by level within the fair value hierarchy used as of March 31, 2024 and December 31, 2023 are presented in the table below. March 31, 2024 (In Thousands) Level I Level II Level III Total Loans individually evaluated $ — $ — $ 11,870 $ 11,870 December 31, 2023 (In Thousands) Level I Level II Level III Total Loans individually evaluated $ — $ — $ 13,223 $ 13,223
Summary of Information about Valuation Processes Used to Determine Nonrecurring Fair Value Measurements	The following tables provide information describing the valuation processes used to determine nonrecurring fair value measurements categorized within Level III of the fair value hierarchy: March 31, 2024 Quantitative Information About Level III Fair Value Measurements (In Thousands) Fair Value Valuation Unobservable Range (Weighted Loans individually evaluated $ 11,870 Appraisal of (1 ) Liquidation 10 % 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 % (1) Fair value is generally determined through independent appraisals of the underlying collateral, which include various Level III inputs that are not identifiable.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
Summary of Stock Options Activity	The table below provides details of the Company's stock options at March 31, 2024. Number Weighted- Weighted- Aggregate Outstanding, December 31, 2023 570,693 $ 9.37 6.1 $ 155 Granted — — — — Expired/terminated ( 32,825 ) 7.13 — Exercised ( 1,777 ) 5.07 — Outstanding, March 31, 2024 536,091 $ 9.53 6.3 $ 27 Exercisable at period end 321,191 $ 9.80 5.3 $ 27
Summary of Restricted Shares Activity	The table below provides details of the Company's restricted shares ("RSAs") activity at March 31, 2024. Number Average Market Price at Grant Outstanding, December 31, 2023 384,724 $ 6.30 Granted — — Expired/terminated — Outstanding, March 31, 2024 384,724 $ 6.30

Regulatory Capital Requiremen_2

Regulatory Capital Requirements (Tables)	3 Months Ended
	Mar. 31, 2024
Regulatory Capital Requirements Under Banking Regulations [Abstract]
Schedule of Bank Actual and Required Capital Amounts and Ratios	The following table presents actual and required capital ratios as of March 31, 2024 and December 31, 2023 under the Basel III Capital Rules. Bank capital levels required to be considered well capitalized are based upon prompt corrective action regulations. March 31, 2024 December 31, 2023 (Dollars in Thousands) Amount Ratio Amount Ratio Total capital (to risk-weighted assets) Actual $ 260,275 11.04 % $ 251,042 10.62 % For capital adequacy purposes 188,613 8.00 188,807 8.00 To be well capitalized 235,766 10.00 236,009 10.00 Tier 1 capital (to risk-weighted assets) Actual $ 241,537 10.24 % $ 234,533 9.92 % For capital adequacy purposes 141,459 6.00 141,605 6.00 To be well capitalized 188,613 8.00 188,807 8.00 Common equity (to risk-weighted assets) Actual $ 241,537 10.24 % $ 234,533 9.92 % For capital adequacy purposes 106,095 4.50 106,204 4.50 To be well capitalized 153,248 6.50 153,406 6.50 Tier 1 capital (to average assets) Actual $ 241,537 9.23 % $ 234,533 14.10 % For capital adequacy purposes 104,681 4.00 66,526 4.00 To be well capitalized 130,851 5.00 83,158 5.00

Financial Instruments With Of_2

Financial Instruments With Off-Balance Sheet Risk (Tables)	3 Months Ended
	Mar. 31, 2024
Financial Instruments With Off Balance Sheet Risk [Abstract]
Summary of Outstanding Contract Amounts of Off Balance Sheet Credit Risk Related Financial Instruments	At March 31, 2024 and December 31, 2023, the following financial instruments were outstanding whose contract amounts represent credit risk: (In Thousands) March 31, December 31, Unfunded commitments under lines of credit: Home equity loans $ 117,121 $ 116,964 Commercial real estate, construction, and land development 159,413 186,966 Commercial and industrial 322,708 306,024 Total $ 599,242 $ 609,954

Earning Per Share (Tables)

Earning Per Share (Tables)	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
Summary of Composition of Earnings Per Share	The following table sets forth the composition of earnings per share: Three Months Ended March 31, (In Thousands, except share and per share data) 2024 2023 Net income (loss) $ 5,726 $ ( 1,553 ) Basic weighted average common shares outstanding 36,962,005 15,480,951 Net effect of dilutive stock options and warrants 6,700 — Net effect of dilutive restricted stock awards 76,525 — Diluted weighted average common shares outstanding 37,045,230 15,480,951 Net income (loss) per common share: Basic $ 0.15 $ ( 0.10 ) Diluted $ 0.15 $ ( 0.10 )
Schedule of Dilutive Securities Included in Computation of Earnings Per Share	The following is a summary of securities that could potentially dilute basic earnings per common share in future periods that were included in the computation of diluted earnings per common share in the periods presented. Three Months Ended March 31, 2024 2023 Stock Options 24,691 — Warrants — — Restricted Stock Awards 384,724 — Total dilutive securities 409,415 —
Schedule of Dilutive Securities Excluded in Computation of Earnings Per Share	The following is a summary of securities that could potentially dilute basic earnings per share in future periods that were not included in the computation of diluted earnings per share because to do so would have been anti-dilutive for the periods presented. Three Months Ended March 31, 2024 2023 Stock Options 511,400 214,700 Warrants 1,537,484 1,537,484 Restricted Stock Awards — — Total anti-dilutive securities 2,048,884 1,752,184

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)				1 Months Ended	3 Months Ended
	Nov. 30, 2023	Feb. 21, 2023	Jan. 01, 2023	Sep. 30, 2022	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Sep. 17, 2018
Accounting Policies [Line Items]
Date of incorporation					Apr. 06, 2018
Net proceeds from issuance of common stock					$ 54,000	$ 9,980,000
Common stock, par value					$ 0.01		$ 0.01
Retained earnings					$ 7,724,000		$ 4,843,000
Accrued interest receivable on held-to-maturity debt securities					187,000
Accrued interest receivable on available for sale debt securities					726,000
Allowance on held-to-maturity securities					$ 507,000		$ 512,000
IPO [Member]
Accounting Policies [Line Items]
Sale of common stock				5,101,205
Offering price per share				$ 7.5
Net proceeds from issuance of common stock				$ 34,659,000
Underwriting discounts and commissions				2,487,000
Other offering expenses				$ 1,114,000
Private Placement [Member]
Accounting Policies [Line Items]
Net proceeds from issuance of common stock	$ 10,000,000
Investment Agreement [Member]
Accounting Policies [Line Items]
Sale of common stock		1,282,052
Offering price per share		$ 7.8
Underwriting discounts and commissions		$ 0
Common stock, par value		$ 0.01
Gross proceeds from issuance of common stock		$ 10,000,000
ASU 2017-04 [Member]
Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adoption Date					Jan. 01, 2023
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]					true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]					true
ASU 2022-01 [Member]
Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adoption Date					Jan. 01, 2023
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]					true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]					true
ASU 2016-13 [Member]
Accounting Policies [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adoption Date					Jan. 01, 2023
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]					true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]					true
ASU 2016-13 [Member] | Cumulative Effect Adjustment [Member]
Accounting Policies [Line Items]
Increase in allowance for credit losses			$ 5,700,000
Retained earnings			(5,400,000)
Unfunded commitments to allowance for credit losses			910,000
Allowance on held-to-maturity securities			602,000
PCD assets, allowance for credit loss			$ 308,000
Stonebridge Bank [Member]
Accounting Policies [Line Items]
Business acquistion percentage of voting interests acquired								100%

Merger and Acquisition - Additi

Merger and Acquisition - Additional Information (Detail) $ / shares in Units, shares in Millions	Nov. 30, 2023 USD ($) Location Facility $ / shares shares	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Business Acquisition [Line Items]
Allowance for credit losses		$ 23,842,000	$ 23,767,000	$ 10,526,000	$ 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]
Acquired percentage of loans	33%
Loans acquired from Partners	$ 431,600,000
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	Mar. 31, 2024	Dec. 31, 2023
Calculated Fair Value of Liabilities Assumed
Goodwill From the Merger		$ 56,968	$ 56,968
Partners Bancorp [Member]
Business Acquisition [Line Items]
Total Consideration	$ 135,779
Calculated Fair Value of Assets Acquired
Premises and equipment	3,045
Core deposit intangibles	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 intangibles	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	Mar. 31, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Common Stock, Shares, Issued		37,348,151	37,340,700
Securities available for sale		$ (133,949)	$ (115,490)
Loans
Goodwill From the Merger		$ 56,968	$ 56,968
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 loan losses present at acquisition	16,124
Premises and equipment	3,045
Core deposit intangibles	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
Common Stock, Shares, 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 (Details) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) $ / shares
Business Acquisition, Pro Forma Information [Abstract]
Net interest income	$ 25,902
Non-interest income	(600)
Net income (loss)	$ 4,695
Basic earnings (loss) per common share | $ / shares	$ 0.13
Diluted earnings (loss) per common share | $ / shares	$ 0.13

Investment Securities - Summary

Investment Securities - Summary of Amortized Cost and Held-to-maturity, Gross Unrealized Gains and Losses, and Fair Value of Investment Securities Available for Sale (Detail) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	$ 140,442,000	$ 120,372,000
Gross Unrealized Gains	336,000	1,280,000
Gross Unrealized Losses	(6,829,000)	(6,162,000)
Allowance for Credit Losses	0	0
Fair Value	133,949,000	115,490,000
Held-to-Maturity, Amortized Cost	36,616,000	36,735,000
Gross Unrecognized Gain	0	0
Gross Unrecognized Losses	(2,347,000)	(2,499,000)
Held-to-maturity, Fair value	34,269,000	34,236,000
Allowance for Credit Losses	(507,000)	(512,000)
US Government Agency securities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	12,743,000	12,711,000
Gross Unrealized Gains	106,000	279,000
Gross Unrealized Losses	0	(5,000)
Allowance for Credit Losses	0	0
Fair Value	12,849,000	12,985,000
US Government Treasury securities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	4,942,000	4,925,000
Gross Unrealized Gains	2,000	17,000
Gross Unrealized Losses	0	0
Allowance for Credit Losses	0	0
Fair Value	4,944,000	4,942,000
Obligations of state and political subdivisions [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	49,231,000	49,640,000
Gross Unrealized Gains	55,000	420,000
Gross Unrealized Losses	(3,319,000)	(3,015,000)
Allowance for Credit Losses	0	0
Fair Value	45,967,000	47,045,000
Mortgage-backed securities in government-sponsored entities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	71,276,000	50,795,000
Gross Unrealized Gains	173,000	515,000
Gross Unrealized Losses	(3,489,000)	(3,129,000)
Allowance for Credit Losses	0	0
Fair Value	67,960,000	48,181,000
Other securities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Amortized Cost	2,250,000	2,301,000
Gross Unrealized Gains	0	49,000
Gross Unrealized Losses	(21,000)	(13,000)
Allowance for Credit Losses	0	0
Fair Value	2,229,000	2,337,000
Corporate Debentures [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Held-to-Maturity, Amortized Cost	15,000,000	15,000,000
Gross Unrecognized Gain	0	0
Gross Unrecognized Losses	(1,455,000)	(1,592,000)
Held-to-maturity, Fair value	13,545,000	13,408,000
Allowance for Credit Losses	(507,000)	(512,000)	$ (533,000)	$ 0
Structured Mortgage-backed Securities [Member]
Debt Securities Available For Sale Reconciliation Of Fair Value To Amortized Cost [Line Items]
Held-to-Maturity, Amortized Cost	21,616,000	21,735,000
Gross Unrecognized Gain	0	0
Gross Unrecognized Losses	(892,000)	(907,000)
Held-to-maturity, Fair value	20,724,000	20,828,000
Allowance for Credit Losses	$ 0	$ 0

Investment Securities - Summa_2

Investment Securities - Summary of Debt Securities in Unrealized Loss position for Which Allowance for Credit Losses Not Recorded (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	$ 39,610	$ 11,534
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(531)	(388)
Available-for-sale Securities, 12 Months or Longer, Fair Value	60,320	59,586
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(6,298)	(5,774)
Available-for-sale Securities, Fair Value, Total	99,930	71,120
Available-for-sale Securities, Unrealized Losses, Total	(6,829)	(6,162)
US Government Agency securities [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	0	1,995
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	0	(5)
Available-for-sale Securities, 12 Months or Longer, Fair Value	0	0
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	0	0
Available-for-sale Securities, Fair Value, Total	0	1,995
Available-for-sale Securities, Unrealized Losses, Total	0	(5)
US Government Treasury 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	0
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	0
Available-for-sale Securities, Fair Value, Total	0
Available-for-sale Securities, Unrealized Losses, Total	0
Obligations of state and political subdivisions [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	13,306	4,836
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(325)	(247)
Available-for-sale Securities, 12 Months or Longer, Fair Value	28,394	27,736
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(2,994)	(2,768)
Available-for-sale Securities, Fair Value, Total	41,700	32,572
Available-for-sale Securities, Unrealized Losses, Total	(3,319)	(3,015)
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	24,632	4,703
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(197)	(136)
Available-for-sale Securities, 12 Months or Longer, Fair Value	31,369	31,249
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(3,292)	(2,993)
Available-for-sale Securities, Fair Value, Total	56,001	35,952
Available-for-sale Securities, Unrealized Losses, Total	(3,489)	(3,129)
Other securities [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Less than 12 Months, Fair Value	1,672	0
Available-for-sale Securities, Less than 12 Months, Unrealized Losses	(9)	0
Available-for-sale Securities, 12 Months or Longer, Fair Value	557	601
Available-for-sale Securities, 12 Months or Longer, Unrealized Losses	(12)	(13)
Available-for-sale Securities, Fair Value, Total	2,229	601
Available-for-sale Securities, Unrealized Losses, Total	$ (21)	$ (13)

Investment Securities - Additio

Investment Securities - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2024 USD ($) Security Securities	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($) Security Securities
Debt Securities, Available-for-Sale [Line Items]
Allowance for credit losses on available for sale debt securities	$ 0		$ 0
Number of debt securities with unrealized losses | Securities	190		164
Held to maturity debt securities | Security	12		12
Proceeds from sales	$ 0	$ 1,847,000
Accrued interest receivable on available for sale debt securities	726,000
Accrued interest receivable on held-to-maturity debt securities	187,000
Tax benefit (provision)		498,000
Pledged debt securities with a carrying value	62,455,000		$ 65,935,000
Investment in subordinated notes	$ 133,949,000		$ 115,490,000
Loss incurred on sale of investment		$ (2,370,000)

Investment Securities - Schedul

Investment Securities - Schedule of Activity in Allowance for Credit Losses for Corporate Debentures Held to Maturity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Held-to-Maturity Securities [Line Items]
Beginning balance	$ 512
Ending balance	507
ASU 2016-13 [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Impact of adopting ASC 326		$ 5,655
Corporate Debentures [Member]
Schedule of Held-to-Maturity Securities [Line Items]
Beginning balance	512	0
Credit to allowance for credit losses	(5)
Impact of adopting ASC 326		601
Securities charged-off		(68)
Ending balance	$ 507	$ 533

Investment Securities - Summa_3

Investment Securities - Summary of Amortized Cost and Fair Value by Contractual Maturity (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Amortized Cost, 1 year or less	$ 7,846
Amortized Cost, Due after one year through five years	13,106
Amortized Cost, Due after five years through ten years	19,421
Amortized Cost, Due after ten years	27,112
Amortized Cost, Mortgage-backed securities and Collateralized Mortgage Obligations	71,276
Amortized Cost, Other securities	1,681
Amortized Cost	140,442	$ 120,372
Fair Value, 1 year or less	7,846
Fair Value, Due after one year through five years	12,883
Fair Value, Due after five years through ten years	18,641
Fair Value, Due after ten years	24,947
Fair Value, Mortgage-backed securities and Collateralized Mortgage Obligations	67,960
Fair Value, Other securities	1,672
Fair Value	133,949	115,490
Held to Maturity Securities Amortized Cost, 1 year or less	3,000
Held to Maturity Securities Amortized Cost, Due after one year through five years	3,000
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	21,616
Held To Maturity Other securities Amortized Cost	0
Held-to-Maturity, Amortized Cost	36,616	36,735
Held to Maturity Securities Fair Value, 1 year or less	2,956
Held to Maturity Securities Fair Value, Due after one year through five years	2,890
Held to Maturity Securities Fair Value, Due after five years through ten years	7,698
Held to Maturity Securities Fair Value, Due after ten years	0
Mortgage-backed securities and Collateralized mortgage obligations	20,725
Held To Maturity Other securities Fair Value	0
Held-to-maturity, Fair Value	$ 34,269	$ 34,236

Investment Securities - Summa_4

Investment Securities - Summary of Sales of Debt Securities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Debt Securities, Available-for-Sale [Abstract]
Proceeds	$ 0	$ 1,847
Gross gains		0
Gross losses		2,370
Net losses	$ 0	$ (2,370)

Loans Receivable - Summary of P

Loans Receivable - Summary of Portfolio Segments and Classes of Loans (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	$ 2,245,461	$ 2,241,359
Deferred costs (fees)	356	174
Allowance for credit losses	(23,842)	(23,767)
Net loans	2,221,975	2,217,766
Agriculture and Farmland Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	67,359	65,861
Construction Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	194,391	178,483
Commercial & Industrial Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	218,724	238,343
Multifamily [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	190,146	180,788
Owner Occupied [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	489,467	501,732
Non-owner Occupied [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	589,731	580,972
First Liens [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	403,300	402,433
Second Liens and Lines of Credit [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	71,060	70,747
Consumer and Other Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	16,810	16,756
Municipal Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans receivable	$ 4,473	$ 5,244

Loans Receivable - Additional I

Loans Receivable - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 2,245,461	$ 2,241,359
Consumer Mortgage Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 407	$ 264

Allowance for Credit Losses - A

Allowance for Credit Losses - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Loans and Leases Receivable Disclosure [Line Items]
Interest income recognized on nonaccrual loans	$ 28	$ 14
Accrued Interest Receivable and Other Assets [Member]
Loans and Leases Receivable Disclosure [Line Items]
Accrued interest receivable on loans	$ 9,100

Allowance for Credit Losses - S

Allowance for Credit Losses - Summary of Allowance for Credit Losses by Loan Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	$ 23,767	$ 4,666	$ 4,666
Charge-offs	(88)	0
Recoveries	18	2
Provision for credit losses	145	203
Ending balance	23,842	10,526	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	12	279	279
Charge-offs	0	0
Recoveries	0	0
Provision for credit losses	0	119
Ending balance	12	208	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	959	274	274
Charge-offs	0	0
Recoveries	1	0
Provision for credit losses	563	26
Ending balance	1,523	813	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	2,940	583	583
Charge-offs	(6)	0
Recoveries	2	0
Provision for credit losses	26	64
Ending balance	2,962	930	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	1,483	480	480
Charge-offs	0	0
Recoveries	0	0
Provision for credit losses	109	(90)
Ending balance	1,592	730	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	6,572	635	635
Charge-offs	(6)	0
Recoveries	0	0
Provision for credit losses	(828)	198
Ending balance	5,738	1,593	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	5,773	1,116	1,116
Charge-offs	(54)	0
Recoveries	0	0
Provision for credit losses	380	4
Ending balance	6,099	4,315	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	4,778	1,029	1,029
Charge-offs	0	0
Recoveries	8	1
Provision for credit losses	(111)	(157)
Ending balance	4,675	1,508	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	1,072	218	218
Charge-offs	0	0
Recoveries	6	1
Provision for credit losses	(7)	43
Ending balance	1,071	402	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	79	12	12
Charge-offs	0	0
Recoveries	0	0
Provision for credit losses	(11)	(3)
Ending balance	68	7	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	99	40	40
Charge-offs	(22)	0
Recoveries	1	0
Provision for credit losses	24	(1)
Ending balance	$ 102	20	$ 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 90 Days or Greater and Still Accruing (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	$ 5,898	$ 6,304
Nonaccrual with a related Allowance for Credit Loss		733	$ 0
Total Nonaccrual	5,898	7,037
Loans 90 days or greater past due still accruing	776	213
Agriculture and Farmland [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0	0
Nonaccrual with a related Allowance for Credit Loss		0	0
Total Nonaccrual	0	0
Loans 90 days or greater past due still accruing	0	0
Construction [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0	191
Nonaccrual with a related Allowance for Credit Loss		0	0
Total Nonaccrual	0	191
Loans 90 days or greater past due still accruing	91	0
Commercial and Industrial [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	6	53
Nonaccrual with a related Allowance for Credit Loss		8	0
Total Nonaccrual	6	61
Loans 90 days or greater past due still accruing	80	58
Multifamily [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0	0
Nonaccrual with a related Allowance for Credit Loss		0	0
Total Nonaccrual	0	0
Loans 90 days or greater past due still accruing	0	0
Owner Occupied [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	2,631	2,465
Nonaccrual with a related Allowance for Credit Loss		83	0
Total Nonaccrual	2,631	2,548
Loans 90 days or greater past due still accruing	0	6
Non-owner Occupied [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	352	948
Nonaccrual with a related Allowance for Credit Loss		281	0
Total Nonaccrual	352	1,229
Loans 90 days or greater past due still accruing	0	0
First Liens [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	2,620	2,346
Nonaccrual with a related Allowance for Credit Loss		361	0
Total Nonaccrual	2,620	2,707
Loans 90 days or greater past due still accruing	605	149
Second Liens and Lines of Credit [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	289	294
Nonaccrual with a related Allowance for Credit Loss		0	0
Total Nonaccrual	289	294
Loans 90 days or greater past due still accruing	0	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	0
Total Nonaccrual	0	0
Loans 90 days or greater past due still accruing	0	0
Consumer [Member]
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual with No Allowance for Credit Loss	0	7
Nonaccrual with a related Allowance for Credit Loss		0	$ 0
Total Nonaccrual	0	7
Loans 90 days or greater past due still accruing	$ 0	$ 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) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	$ 5,898	$ 7,037
Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	5,892	6,969
Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	6	61
Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	7
Agriculture and Farmland [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Agriculture and Farmland [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Agriculture and Farmland [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Agriculture and Farmland [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Construction [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	191
Construction [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	191
Construction [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Construction [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Commercial and Industrial [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	6	61
Commercial and Industrial [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Commercial and Industrial [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	6	61
Commercial and Industrial [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Multifamily [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Multifamily [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Multifamily [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Multifamily [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Owner Occupied [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	2,631	2,548
Owner Occupied [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	2,631	2,548
Owner Occupied [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Owner Occupied [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Non-owner Occupied [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	352	1,229
Non-owner Occupied [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	352	1,229
Non-owner Occupied [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Non-owner Occupied [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
First Liens [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	2,620	2,707
First Liens [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	2,620	2,707
First Liens [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
First Liens [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Second Liens and Lines of Credit [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	289	294
Second Liens and Lines of Credit [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	289	294
Second Liens and Lines of Credit [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Second Liens and Lines of Credit [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Municipal [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Municipal [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Municipal [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Municipal [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Consumer [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	7
Consumer [Member] | Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Consumer [Member] | Business Assets [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	0	0
Consumer [Member] | Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual	$ 0	$ 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	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Loans, Gross	$ 1,754,291	$ 1,751,423
Loans receivable	2,245,461	2,241,359
Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	67,359	65,861
Loans receivable	67,359	65,861
Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	194,391	178,483
Loans receivable	194,391	178,483
Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	218,724	238,343
Loans receivable	218,724	238,343
Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	190,146	180,788
Loans receivable	190,146	180,788
Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	489,467	501,732
Loans receivable	489,467	501,732
Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	589,731	580,972
Loans receivable	589,731	580,972
First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans receivable	403,300	402,433
Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans receivable	71,060	70,747
Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans receivable	4,473	5,244
Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	4,473	5,244
Loans receivable	16,810	16,756
30-59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	4,145	1,239
30-59 Days Past Due [Member] | Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	14
30-59 Days Past Due [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,300	10
30-59 Days Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	245	46
30-59 Days Past Due [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
30-59 Days Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	625	156
30-59 Days Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
30-59 Days Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,629	719
30-59 Days Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	315	279
30-59 Days Past Due [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	31	15
30-59 Days Past Due [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
60-89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	11,150	3,451
60-89 Days Past Due [Member] | Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
60-89 Days Past Due [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	2,427	0
60-89 Days Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	1
60-89 Days Past Due [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
60-89 Days Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	3,388	2,802
60-89 Days Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	3,920	86
60-89 Days Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,190	419
60-89 Days Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	223	128
60-89 Days Past Due [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	2	15
60-89 Days Past Due [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
90 Days or Greater Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	4,633	2,661
90 Days or Greater Past Due [Member] | Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
90 Days or Greater Past Due [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	91	191
90 Days or Greater Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	86	118
90 Days or Greater Past Due [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
90 Days or Greater Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	2,631	137
90 Days or Greater Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	352	1,239
90 Days or Greater Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	1,376	872
90 Days or Greater Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	97	97
90 Days or Greater Past Due [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	7
90 Days or Greater Past Due [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
Total Past Due [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	19,928	7,351
Total Past Due [Member] | Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	14
Total Past Due [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	3,818	201
Total Past Due [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	331	165
Total Past Due [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
Total Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	6,644	3,095
Total Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	4,272	1,325
Total Past Due [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	4,195	2,010
Total Past Due [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	635	504
Total Past Due [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	33	37
Total Past Due [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	0	0
Current [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	2,225,533	2,234,008
Loans receivable	2,245,461
Current [Member] | Agriculture and Farmland [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	67,359	65,847
Current [Member] | Construction [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	190,573	178,282
Current [Member] | Commercial and Industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	218,393	238,178
Current [Member] | Multifamily [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	190,146	180,788
Current [Member] | Owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	482,823	498,637
Current [Member] | Non-owner Occupied [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	585,459	579,647
Current [Member] | First Liens [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	399,105	400,423
Current [Member] | Second Liens and Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	70,425	70,243
Current [Member] | Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	4,440	5,207
Current [Member] | Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans, Gross	$ 16,810	$ 16,756

Allowance for Credit Losses -_5

Allowance for Credit Losses - Schedule of Classes of Loan Portfolio Summarized by Internal Risk Rating System (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	$ 40,920		$ 230,833
2023	237,562		490,810
2022	481,810		344,654
2021	341,778		151,566
2020	148,906		131,300
Prior	362,166		242,271
Revolving loans amortized cost basis	140,156		158,349
Revolving loans converted to term	993		1,640
Total	1,754,291		1,751,423
Financing Receivable, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Total	88	$ 0
Payment Activity, Aging status [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	6,761		51,450
2023	51,435		102,132
2022	104,153		100,614
2021	94,509		43,501
2020	45,653		24,021
Prior	104,354		83,915
Revolving loans amortized cost basis	84,154		84,303
Revolving loans converted to term	151
Total	491,170		489,936
Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	6,761		51,450
2023	51,435		102,132
2022	104,153		100,581
2021	94,480		43,400
2020	45,554		23,813
Prior	101,117		82,814
Revolving loans amortized cost basis	84,005		84,148
Revolving loans converted to term	151
Total	487,656		488,338
Payment Activity, Aging status [Member] | Nonperforming [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2022			33
2021	29		101
2020			208
Prior	3,237		1,101
Revolving loans amortized cost basis	149		155
Total	3,514		1,598
Agriculture and Farmland [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	6,690		1,479
2023	1,440		14,372
2022	14,236		9,658
2021	9,497		5,268
2020	5,176		3,130
Prior	25,724		26,409
Revolving loans amortized cost basis	4,567		5,516
Revolving loans converted to term	29		29
Total	67,359		65,861
Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	10,038		64,460
2023	73,249		52,888
2022	51,785		30,993
2021	31,831		3,155
2020	3,029		5,244
Prior	12,106		5,816
Revolving loans amortized cost basis	11,662		14,517
Revolving loans converted to term	691		1,410
Total	194,391		178,483
Commercial and Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	3,333		29,776
2023	26,451		33,326
2022	31,039		25,501
2021	24,413		14,018
2020	13,660		4,638
Prior	12,940		9,114
Revolving loans amortized cost basis	106,763		121,861
Revolving loans converted to term	125		109
Total	218,724		238,343
Financing Receivable, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Prior	6
Revolving loans amortized cost basis			200
Total	6		200
Multifamily [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	3,153		14,918
2023	15,343		80,127
2022	86,392		50,320
2021	51,492		18,871
2020	18,431		6,031
Prior	15,036		10,223
Revolving loans amortized cost basis	299		298
Total	190,146		180,788
Owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	3,329		61,336
2023	62,493		135,849
2022	124,727		101,386
2021	98,671		52,111
2020	51,699		47,900
Prior	138,893		93,706
Revolving loans amortized cost basis	9,581		9,438
Revolving loans converted to term	74		6
Total	489,467		501,732
Financing Receivable, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Prior	6
Total	6
Non-owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	14,329		58,335
2023	58,137		174,248
2022	173,631		126,376
2021	125,486		56,468
2020	55,987		64,357
Prior	154,894		94,477
Revolving loans amortized cost basis	7,193		6,625
Revolving loans converted to term	74		86
Total	589,731		580,972
Financing Receivable, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Prior	54
Total	54
Municipal [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	48		529
2023	449
2022			420
2021	388		1,675
2020	924
Prior	2,573		2,526
Revolving loans amortized cost basis	91		94
Total	4,473		5,244
Consumer and Other [Member] | Payment Activity, Aging status [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	281		5,007
2023	4,897		437
2022	434		223
2021	179		153
2020	118		73
Prior	81		88
Revolving loans amortized cost basis	10,820		10,775
Total	16,810		16,756
Financing Receivable, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023	1
2022	2
2021	5
Prior	14
Revolving loans amortized cost basis			1
Total	22		1
Consumer and Other [Member] | Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	281		5,007
2023	4,897		437
2022	434		223
2021	179		153
2020	118		73
Prior	81		88
Revolving loans amortized cost basis	10,820		10,770
Total	16,810		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]
2024	4,933		45,236
2023	45,346		99,877
2022	101,937		100,005
2021	93,960		43,164
2020	45,370		23,612
Prior	101,734		81,557
Revolving loans amortized cost basis	10,020		8,982
Total	403,300		402,433
First Liens [Member] | Payment Activity, Aging status [Member] | Performing [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	4,933		45,236
2023	45,346		99,877
2022	101,937		99,972
2021	93,931		43,063
2020	45,271		23,404
Prior	98,637		80,456
Revolving loans amortized cost basis	10,020		8,982
Total	400,075		400,990
First Liens [Member] | Payment Activity, Aging status [Member] | Nonperforming [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2022			33
2021	29		101
2020			208
Prior	3,097		1,101
Total	3,225		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]
2024	1,547		1,207
2023	1,192		1,818
2022	1,782		386
2021	370		184
2020	165		336
Prior	2,539		2,270
Revolving loans amortized cost basis	63,314		64,546
Revolving loans converted to term	151
Total	71,060		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]
2024	1,547		1,207
2023	1,192		1,818
2022	1,782		386
2021	370		184
2020	165		336
Prior	2,399		2,270
Revolving loans amortized cost basis	63,165		64,396
Revolving loans converted to term	151
Total	70,771		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]
Prior	140
Revolving loans amortized cost basis	149		150
Total	289		150
Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	40,920		230,820
2023	237,337		490,320
2022	481,329		340,931
2021	338,455		150,721
2020	148,168		121,498
Prior	343,583		232,938
Revolving loans amortized cost basis	132,540		155,905
Revolving loans converted to term	754		1,506
Total	1,723,086		1,724,639
Pass [Member] | Agriculture and Farmland [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	6,690		1,466
2023	1,428		14,372
2022	14,236		9,613
2021	9,414		5,147
2020	5,063		2,319
Prior	21,213		22,627
Revolving loans amortized cost basis	4,266		5,114
Revolving loans converted to term	29		29
Total	62,339		60,687
Pass [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	10,038		64,460
2023	73,036		52,888
2022	51,785		30,993
2021	31,831		3,057
2020	3,029		5,244
Prior	12,106		5,816
Revolving loans amortized cost basis	11,662		14,424
Revolving loans converted to term	600		1,317
Total	194,087		178,199
Pass [Member] | Commercial and Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	3,333		29,776
2023	26,451		33,213
2022	30,931		25,315
2021	24,297		14,018
2020	13,660		4,429
Prior	12,368		9,110
Revolving loans amortized cost basis	99,921		120,747
Revolving loans converted to term	125		68
Total	211,086		236,676
Pass [Member] | Multifamily [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	3,153		14,918
2023	15,343		80,127
2022	86,392		50,320
2021	51,492		18,871
2020	18,431		6,031
Prior	13,178		8,351
Revolving loans amortized cost basis	299		298
Total	188,288		178,916
Pass [Member] | Owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	3,329		61,336
2023	62,493		135,472
2022	124,354		98,261
2021	95,588		51,485
2020	51,074		39,174
Prior	127,528		91,315
Revolving loans amortized cost basis	9,108		8,852
Revolving loans converted to term			6
Total	473,474		485,901
Pass [Member] | Non-owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	14,329		58,335
2023	58,137		174,248
2022	173,631		126,009
2021	125,445		56,468
2020	55,987		64,301
Prior	154,617		93,193
Revolving loans amortized cost basis	7,193		6,376
Revolving loans converted to term			86
Total	589,339		579,016
Pass [Member] | Municipal [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024	48		529
2023	449
2022			420
2021	388		1,675
2020	924
Prior	2,573		2,526
Revolving loans amortized cost basis	91		94
Total	4,473		5,244
Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	12		490
2022	481		3,336
2021	3,194
2020			7,144
Prior	8,442		1,210
Revolving loans amortized cost basis	6,673		1,935
Total	18,802		14,115
Special Mention [Member] | Agriculture and Farmland [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	12
2022			30
2021	70
2020			811
Prior	1,962		1,206
Revolving loans amortized cost basis	287		342
Total	2,331		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]
2023			113
2022	108		139
2020			15
Prior	177		4
Revolving loans amortized cost basis	5,946		1,071
Total	6,231		1,342
Special Mention [Member] | Owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023			377
2022	373		3,125
2021	3,083
2020			6,318
Prior	6,303
Revolving loans amortized cost basis	440		429
Total	10,199		10,249
Special Mention [Member] | Non-owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2022			42
2021	41
Total	41		42
Substandard or Lower [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024			13
2023	213
2022			387
2021	129		845
2020	738		2,658
Prior	10,141		8,123
Revolving loans amortized cost basis	943		509
Revolving loans converted to term	239		134
Total	12,403		12,669
Substandard or Lower [Member] | Agriculture and Farmland [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024			13
2022			15
2021	13		121
2020	113
Prior	2,549		2,576
Revolving loans amortized cost basis	14		60
Total	2,689		2,785
Substandard or Lower [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	213
2021			98
Revolving loans converted to term	91		93
Total	304		191
Substandard or Lower [Member] | Commercial and Industrial [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2022			47
2021	116
2020			194
Prior	395
Revolving loans amortized cost basis	896		43
Revolving loans converted to term			41
Total	1,407		325
Substandard or Lower [Member] | Multifamily [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Prior	1,858		1,872
Total	1,858		1,872
Substandard or Lower [Member] | Owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2021			626
2020	625		2,408
Prior	5,062		2,391
Revolving loans amortized cost basis	33		157
Revolving loans converted to term	74
Total	5,794		5,582
Substandard or Lower [Member] | Non-owner Occupied [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2022			325
2020			56
Prior	277		1,284
Revolving loans amortized cost basis			249
Revolving loans converted to term	74
Total	$ 351		$ 1,914

Allowance for Credit Losses -_6

Allowance for Credit Losses - Schedule Of Credit Deteriorated Loans (Detail) $ 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

Deposits - Summary of Deposit A

Deposits - Summary of Deposit Accounts (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Deposits [Abstract]
Demand, noninterest-bearing	$ 653,719	$ 655,953
Demand, interest-bearing	447,412	438,765
Money market and savings	591,982	577,448
Time deposits, $250 and over	147,898	134,324
Time deposits, other	398,365	372,572
Brokered time deposits	146,653	119,411
Total deposits	$ 2,386,029	$ 2,298,473
Demand, noninterest-bearing	27.40%	28.54%
Demand, interest-bearing	18.74%	19.09%
Money market and savings	24.81%	25.12%
Time deposits, $250 and over	6.20%	5.84%
Time deposits, other	16.70%	16.21%
Brokered time deposits	6.15%	5.20%
Total deposits	100%	100%

Deposits - Summary of Deposit_2

Deposits - Summary of Deposit Accounts (Parenthetical) (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Deposits [Abstract]
Cash, FDIC insured amount	$ 250	$ 250

Borrowings - Borrowings and Sub

Borrowings - Borrowings and Subordinated Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Long-term borrowings	$ 40,000	$ 0
Short-term borrowings	0	10,000
Note payable	584	590
Subordinated Debt	61,573	61,444
Total Long-term borrowings	$ 102,157	$ 72,034

Borrowings - Additional Informa

Borrowings - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Apr. 08, 2022	Mar. 31, 2024	Dec. 31, 2022	Dec. 31, 2023
Debt Instrument [Line Items]
Note payable		$ 584		$ 590
Proceeds from unsecured lines of credit		77,000
Borrowings under line of credit		0		0
Long-term FHLB advances		40,000		0
Short-term FHLB advances		$ 0		$ 10,000
FHLB, advance fixed rate		4.827%
FHLB, advance maturity due date		Feb. 20, 2026
Subordinated Notes Sale - 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, principal amount	$ 20,000
Subordinated borrowing interest rate	4.50%
Subordinated borrowing due date		Apr. 15, 2032
Long-term debt, fixed interest percentage rate		4.50%
Proceeds from contributed capital			$ 15,000
Subordinated borrowing interest rate basis		The Notes, which mature on April 15, 2032, bear interest at a fixed annual rate of 4.50% for the period up to but excluding April 15, 2027 (the “Fixed Interest Rate Period”). From April 15, 2027 until maturity or redemption (the “Floating Interest Rate Period”), the interest rate will adjust to a floating rate equal to a benchmark rate, which is expected to be the then-current three-month Secured Overnight Financing Rate ("SOFR"), plus 203 basis points. The Company will pay interest in arrears semi-annually during the Fixed Interest Rate Period and quarterly during the Floating Interest Rate Period.
Subordinated Notes Sale - 2022 [Member] | 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 interest rate		5%
Subordinated borrowing due date		Oct. 01, 2030
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 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		$ 21,400
Note payable		$ 4,500
Debt instrument interest fixed rate		6.875%
Subordinated borrowing due date		Apr. 30, 2028
Subordinated Notes - Partners Merger [Member] | Subordinated Notes Second Tranche [Member]
Debt Instrument [Line Items]
Note payable		$ 18,100
Subordinated borrowing interest rate		6%
Subordinated borrowing due date		Jul. 01, 2030
Debt instrument description		The second tranche that has a face value of $18.1 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		$ 584
Deed of trust loan amount		$ 886
Loan refinanced due date		Apr. 30, 2015
Note payable interest rate fixed		3.60%
Interest rate fixed period		10 years
Note payable variable rate		3%
Treasury rate maturity		10 years

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Estimated Fair Value of Financial Instruments that are not Required to be Measured or Reported at Fair Value (Detail) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financial assets:
Cash and cash equivalents (Level 1)	$ 172,283	$ 80,190
Securities held to maturity (Level 2)	36,616	36,735
Loans (Level 3)	2,221,975	2,217,766
Financial liabilities:
Long-term borrowings (Level 3)	102,157	72,034
Short-term borrowings (Level 1)	0	10,000
Note payable (Level 3)	584	590
Subordinated Notes (Level 3)	61,573	61,444
Carrying Amount [Member] | Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and cash equivalents (Level 1)	172,283	80,190
Accrued interest receivable (Level 1)	10,200	9,831
Restricted investments in bank stock (Level 1)	4,286	3,965
Cash surrender value of life insurance (Level 1)	49,230	48,847
Financial liabilities:
Non-maturity deposits (Level 1)	1,693,113	1,672,166
Short-term borrowings (Level 1)		10,000
Accrued interest payable (Level 1)	2,513	1,466
Carrying Amount [Member] | Fair Value, Inputs, Level 2 [Member]
Financial assets:
Securities held to maturity (Level 2)	36,616	36,735
Carrying Amount [Member] | Fair Value, Inputs, Level 3 [Member]
Financial assets:
Loans (Level 3)	2,245,817	2,241,533
Financial liabilities:
Time Deposits (Level 3)	692,916	626,307
Long-term borrowings (Level 3)	40,000
Note payable (Level 3)	584	590
Subordinated Notes (Level 3)	61,573	61,444
Fair Value [Member] | Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and cash equivalents (Level 1)	172,283	80,190
Accrued interest receivable (Level 1)	10,200	9,831
Restricted investments in bank stock (Level 1)	4,286	3,965
Cash surrender value of life insurance (Level 1)	49,230	48,847
Financial liabilities:
Non-maturity deposits (Level 1)	1,693,113	1,672,166
Short-term borrowings (Level 1)		10,000
Accrued interest payable (Level 1)	2,513	1,466
Fair Value [Member] | Fair Value, Inputs, Level 2 [Member]
Financial assets:
Securities held to maturity (Level 2)	34,269	34,236
Fair Value [Member] | Fair Value, Inputs, Level 3 [Member]
Financial assets:
Loans (Level 3)	2,210,789	2,159,967
Financial liabilities:
Time Deposits (Level 3)	688,251	621,496
Long-term borrowings (Level 3)	40,000
Note payable (Level 3)	584	590
Subordinated Notes (Level 3)	$ 57,819	$ 57,303

Fair Value Measurements - Sum_2

Fair Value Measurements - Summary of Fair Value of Assets and Liabilities Measured on Recurring Basis (Detail) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Assets:
US Government Agency securities	$ 12,849	$ 12,985
US Government Treasury securities	4,944	4,942
Obligations of state and political subdivisions	45,967	47,045
Mortgage backed securities in government-sponsored entities	67,960	48,181
Other securities	2,229	2,337
Total	133,949	115,490
Derivative	2,051	716
Fair Value, Inputs, Level 1 [Member]
Assets:
US Government Agency securities	0	0
US Government Treasury securities	0	0
Obligations of state and political subdivisions	0	0
Mortgage backed securities in government-sponsored entities	0	0
Other securities	0	0
Total	0	0
Derivative	0	0
Fair Value, Inputs, Level 2 [Member]
Assets:
US Government Agency securities	12,849	12,985
US Government Treasury securities	4,944	4,942
Obligations of state and political subdivisions	45,967	47,045
Mortgage backed securities in government-sponsored entities	67,960	48,181
Other securities	2,229	2,337
Total	133,949	115,490
Derivative	0	0
Fair Value, Inputs, Level 3 [Member]
Assets:
US Government Agency securities	0	0
US Government Treasury securities	0	0
Obligations of state and political subdivisions	0	0
Mortgage backed securities in government-sponsored entities	0	0
Other securities	0	0
Total	0	0
Derivative	$ 2,051	$ 716

Fair Value Measurements - Sum_3

Fair Value Measurements - Summary of Financial Assets Measured at Fair Value on a Nonrecurring Basis (Detail) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated	$ 11,870	$ 13,223
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated	0	0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually evaluated	$ 11,870	$ 13,223

Fair Value Measurements - Sum_4

Fair Value Measurements - Summary of Information about Valuation Processes Used to Determine Nonrecurring Fair Value Measurements (Detail) - Fair Value, Nonrecurring [Member] $ in Thousands		Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans individually evaluated		$ 11,870	$ 13,223
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Loans individually evaluated		$ 11,870	$ 13,223
Fair Value, Inputs, Level 3 [Member] | Measurement Input Liquidation Expenses Rate [Member] | Appraisal Of Collateral [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (Weighted Average)	[1]	10	10
[1] Fair value is generally determined through independent appraisals of the underlying collateral, which include various Level III inputs that are not identifiable.

Stock-based Compensation - Addi

Stock-based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended
	May 26, 2022	May 14, 2019	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Employee Stock Option
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Stock-based compensation expense recognized			$ 30	$ 29
Unrecognized stock-based compensation costs			274
Restricted Stock [Member]
Disclosure Of Compensation Related Costs Share based Payments [Line Items]
Stock-based compensation expense recognized			172	$ 0
Unrecognized stock-based compensation costs			$ 2,133
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			$ 5.45
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			$ 9.53		$ 9.37

Stock-based Compensation - Summ

Stock-based Compensation - Summary of Stock Options Activity (Detail) - 2022 Equity Incentive Plan [Member] - Employee Stock Option - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Stock Options, Outstanding, December 31, 2023	570,693
Number of Stock Options, Expired/terminated	(32,825)
Number of Stock Options, Exercised	(1,777)
Number of Stock Options, Outstanding,March 31, 2024	536,091	570,693
Number of Stock Options, Exercisable at period end	321,191
Weighted- Average Exercise Price, Outstanding, December 31, 2023	$ 9.37
Weighted- Average Exercise Price, Expired/terminated	7.13
Weighted- Average Exercise Price, Exercised	5.07
Weighted- Average Exercise Price, Outstanding,March 31, 2024	9.53	$ 9.37
Weighted- Average Exercise Price, Exercisable at period end	$ 9.8
Weighted- Average Remaining Contractual Term, Balance	6 years 3 months 18 days	6 years 1 month 6 days
Weighted- Average Remaining Contractual Term, Exercisable at period end	5 years 3 months 18 days
Aggregate Intrinsic Value, Outstanding	$ 27	$ 155
Aggregate Intrinsic Value, Exercisable at period end	$ 27

Stock-based Compensation - Su_2

Stock-based Compensation - Summary of Restricted Shares Activity (Detail) - 2022 Equity Incentive Plan [Member] - Restricted Shares [Member]	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, Outstanding, December 31, 2023 | shares	384,724
Number of Shares, Granted | shares	0
Number of Shares, Outstanding, March 31, 2024 | shares	384,724
Average Market Price at Grant, Outstanding | $ / shares	$ 6.3
Average Market Price at Grant, Granted | $ / shares	0
Average Market Price at Grant, Outstanding | $ / shares	$ 6.3

Regulatory Capital Requiremen_3

Regulatory Capital Requirements - Schedule of Bank Actual and Required Capital Amounts and Ratios (Detail) $ in Thousands	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Total capital
Actual	$ 260,275	$ 251,042
For capital adequacy purposes	188,613	188,807
To be well capitalized	235,766	236,009
Tier 1 capital
Actual	241,537	234,533
For capital adequacy purposes	141,459	141,605
To be well capitalized	188,613	188,807
Common equity
Actual	241,537	234,533
For capital adequacy purposes	106,095	106,204
To be well capitalized	153,248	153,406
Tier 1 capital
Actual	241,537	234,533
For capital adequacy purposes	104,681	66,526
To be well capitalized	$ 130,851	$ 83,158
Ratios
Actual	0.1104	0.1062
For capital adequacy purposes	0.08	0.08
To be well capitalized	0.10	0.10
Actual	0.1024	0.0992
For capital adequacy purposes	0.06	0.06
To be well capitalized	0.08	0.08
Actual	0.1024	0.0992
For capital adequacy purposes	0.045	0.045
To be well capitalized	0.065	0.065
Banking Regulation, Leverage Ratio [Abstract]
Actual	0.0923	0.141
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	Mar. 31, 2024 USD ($)	Dec. 31, 2023
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	0.0923	0.141
Community Bank Leverage Ratio Requirement [Member]
Regulatory Capital Requirements Under Banking Regulations [Line Items]
Financial institutions minimum amount of assets need to maintain	$ 10
The Economic Growth, Regulatory Relief and Consumer Protection Act of 2018 [Member]
Regulatory Capital Requirements Under Banking Regulations [Line Items]
Financial institutions minimum amount of assets need to maintain	$ 10
Community bank leverage ratio	0.09

Financial Instruments With Of_3

Financial Instruments With Off-Balance Sheet Risk - Summary of Outstanding Contract Amounts of Off Balance Sheet Credit Risk Related Financial Instruments (Detail) - Unfunded Loan Commitment [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule Of Loans And Leases Receivable Unfunded Commitments Under Line Of Credit [Line Items]
Unfunded commitments under lines of credit	$ 599,242	$ 609,954
Home equity loans [Member]
Schedule Of Loans And Leases Receivable Unfunded Commitments Under Line Of Credit [Line Items]
Unfunded commitments under lines of credit	117,121	116,964
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	159,413	186,966
Commercial and industrial [Member]
Schedule Of Loans And Leases Receivable Unfunded Commitments Under Line Of Credit [Line Items]
Unfunded commitments under lines of credit	$ 322,708	$ 306,024

Financial Instruments With Of_4

Financial Instruments With Off-Balance Sheet Risk - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financial Instruments With Off Balance Sheet Risk [Line Items]
Amount of allowance for credit losses for off balance sheet instruments	$ 2,089		$ 2,189
(Credit to) Provision for credit losses	145	$ 203
Unfunded Loan Commitment [Member]
Financial Instruments With Off Balance Sheet Risk [Line Items]
(Credit to) Provision for credit losses	100	$ 90
Other Liabilities [Member]
Financial Instruments With Off Balance Sheet Risk [Line Items]
Amount of allowance for credit losses for off balance sheet instruments	$ 2,089		$ 2,189

Earning Per Share - Summary of

Earning Per Share - Summary of Composition of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Earnings Per Share [Abstract]
Net income (loss)	$ 5,726	$ (1,553)
Basic weighted average common shares outstanding	36,962,005	15,480,951
Net effect of dilutive stock options and warrants	6,700	0
Net effect of dilutive restricted stock awards	76,525	0
Diluted weighted average common shares outstanding	37,045,230	15,480,951
Basic	$ 0.15	$ (0.1)
Diluted	$ 0.15	$ (0.1)

Earning Per Share - Schedule of

Earning Per Share - Schedule of Dilutive Securities Included in Computation of Earnings Per Share (Details)	3 Months Ended
	Mar. 31, 2024 shares
Earnings Per Share [Abstract]
Stock Options	24,691
Restricted Stock Awards	384,724
Total dilutive securities	409,415

Earnings Per share - Schedule o

Earnings Per share - Schedule of Dilutive Securities Excluded in Computation of Earnings Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	2,048,884	1,752,184
Employee Stock Option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	511,400	214,700
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total anti-dilutive securities	1,537,484	1,537,484

Derivatives - Additional Inform

Derivatives - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	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	$ 386
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	1,200
Other Assets [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair value of derivatives	$ 2,051	$ 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

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - AHFCU [Member] - Subsequent Event [Member] $ in Millions	May 09, 2024 USD ($) Location
Subsequent Event [Line Items]
Purchase and assumption agreement date	May 09, 2024
Loans acquired	$ 123
Number of branch locations | Location	3
Deposits Assumed	$ 105
Percentage of deposits assumed at closing	7%