TC Bancshares (TCBC) 10-Q 13 Nov 23 2023 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2023	Nov. 13, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Registrant Name	TC Bancshares, Inc.
Entity Central Index Key	0001850398
Entity File Number	001-40637
Current Fiscal Year End Date	--12-31
Entity Incorporation, State or Country Code	GA
Entity Tax Identification Number	86-2650449
Entity Address, Address Line One	131 South Dawson Street
Entity Address, City or Town	Thomasville
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	31792
City Area Code	229
Local Phone Number	226-3221
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
Title of 12(b) Security	Common Stock, par value $0.01
Trading Symbol	TCBC
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		4,549,842

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 17,219,418	$ 25,545,872
Certificates of deposit with other banks	992,000	1,739,000
Investment securities available-for-sale	41,683,651	43,096,552
Other investments	1,295,650	1,377,500
Mortgage loans held for sale	201,285	2,085,099
Loans	358,259,300	338,501,049
Allowance for credit losses	(4,670,952)	(4,362,178)
Net loans	353,588,348	334,138,871
Premises and equipment, net	4,884,509	3,132,282
Right-of-use asset	1,994,216	0
Other real estate owned	0	683,800
Bank owned life insurance	11,655,587	11,442,653
Accrued interest receivable and other assets	6,361,327	6,375,897
Total Assets	439,875,991	429,617,526
Deposits:
Demand	45,793,201	39,442,441
Interest-bearing demand	49,077,668	58,088,030
Savings and money markets	156,843,370	142,092,384
Certificates of deposit	95,453,772	89,505,398
Total deposits	347,168,011	329,128,253
Federal Home Loan Bank advances	5,000,000	11,000,000
Lease liability	2,113,232	0
Accrued interest payable and other liabilities	4,451,913	4,211,439
Total liabilities	358,733,156	344,339,692
Shareholders' Equity:
Common stock, $.01 par value, 20,000,000 shares authorized as of September 30, 2023 and December 31, 2022; 4,699,642 and 5,049,372 shares issued as of September 30, 2023 and December 31, 2022, respectively; 4,699,642 and 4,974,200 shares outstanding as of September 30, 2023 and December 31, 2022, respectively	46,697	50,494
Additional paid in capital	44,992,377	48,267,762
Retained earnings	44,030,847	45,876,694
Accumulated other comprehensive loss	(4,400,274)	(4,305,039)
Treasury stock: -0- shares and 75,172 shares at September 30, 2023 and December 31, 2022, respectively	0	(1,085,265)
Unearned ESOP shares: 352,682 shares unallocated at September 30, 2023 and December 31, 2022	(3,526,812)	(3,526,812)
Total shareholders' equity	81,142,835	85,277,834
Total Liabilities and Shareholders' Equity	$ 439,875,991	$ 429,617,526

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	4,669,642	5,049,372
Common stock, shares outstanding	4,669,642	4,974,200
Treasury stock, (Shares)	0	75,172
Unearned ESOP, shares unallocated	352,682	352,682

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest and Dividend Income:
Interest and fees on loans	$ 4,514,506	$ 3,640,768	$ 13,242,262	$ 10,045,278
Interest and dividends on investment securities	406,850	225,551	1,149,514	577,643
Interest on deposits with other banks and federal funds sold	263,372	179,958	842,102	355,991
Total interest and dividend income	5,184,728	4,046,277	15,233,878	10,978,912
Interest Expense
Interest on deposits	1,799,427	283,631	4,470,969	625,543
Interest on borrowings	51,067	0	185,459	0
Total interest expense	1,850,494	283,631	4,656,428	625,543
Net interest income	3,334,234	3,762,646	10,577,450	10,353,369
Provision for Credit Losses	0	37,744	18,000	98,432
Net interest income after provision for credit losses	3,334,234	3,724,902	10,559,450	10,254,937
Other Income:
Service charges on deposit accounts	148,651	149,674	420,510	437,382
Gain on sale of loans	58,521	219,395	202,642	914,406
Gain (Loss) on sale of premises and equipment	0	0	12,086	(583)
Bank owned life insurance income	72,561	69,751	212,935	205,711
Other	3,794	8,891	55,429	22,435
Total other income	283,527	447,711	903,602	1,579,351
Other Expense
Salaries and employee benefits	2,258,355	1,927,975	6,538,758	5,521,629
Occupancy and equipment	366,036	213,733	896,349	624,293
Other real estate owned, related expenses, net loss (gain) on sales and write-downs	100	26,811	37,844	58,761
Other	1,117,347	1,088,798	3,469,180	3,033,850
Total other expense	3,741,838	3,257,317	10,942,131	9,238,533
(Loss) Income Before Income Taxes	(124,077)	915,296	520,921	2,595,755
Income Tax (Benefit) Expense	(29,490)	212,278	136,769	602,348
Net (Loss) Income	$ (94,587)	$ 703,018	$ 384,152	$ 1,993,407
(Loss) Earnings per share:
Basic	$ (0.02)	$ 0.14	$ 0.08	$ 0.41
Diluted	$ (0.02)	$ 0.14	0.08	0.41
Cash dividends per common share			$ 0.05	$ 0.05
Weighted Average Shares Outstanding:
Basic	4,730,279	4,870,692	4,858,160	4,889,131
Diluted	4,730,279	4,870,692	4,870,306	4,889,131

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (loss) Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net(Loss) income	$ (94,587)	$ 703,018	$ 384,152	$ 1,993,407
Unrealized losses on securities available-for-sale:
Holding losses arising during the period, net of taxes of ($106,631), ($315,191), ($49,615), and ($1,176,160), respectively	(237,865)	(852,185)	(95,235)	(3,179,984)
Total other comprehensive in loss	(237,865)	(852,185)	(95,235)	(3,179,984)
Comprehensive Income (Loss)	$ (332,452)	$ (149,167)	$ 288,917	$ (1,186,577)

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive (loss) Income (Unaudited) (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Supplemental Income Statement Elements [Abstract]
Unrealized (losses) gains on available for sale securities tax component	$ (106,631)	$ (315,191)	$ (49,615)	$ (1,176,160)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($)	Total	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Additional Paid in Capital [Member]	Additional Paid in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Accumulated Other Comprehensive Loss [Member]	Accumulated Other Comprehensive Loss [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Treasury Stock [Member]	Treasury Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Unearned-ESOP Shares [Member]	Unearned-ESOP Shares [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Beginning Balance at Dec. 31, 2021	$ 86,812,581		$ 48,984		$ 47,481,077		$ 44,613,668		$ (1,608,401)				$ (3,722,747)
Net income	695,893						695,893
Other comprehensive income (loss), net of tax	(1,318,938)								(1,318,938)
Ending Balance at Mar. 31, 2022	86,189,536		48,984		47,481,077		45,309,561		(2,927,339)				(3,722,747)
Beginning Balance at Dec. 31, 2021	86,812,581		48,984		47,481,077		44,613,668		(1,608,401)				(3,722,747)
Net income	1,993,407
Other comprehensive income (loss), net of tax	(3,179,984)
Ending Balance at Sep. 30, 2022	84,647,011		48,984		47,481,077		46,362,157		(4,788,385)		$ (734,075)		(3,722,747)
Beginning Balance at Mar. 31, 2022	86,189,536		48,984		47,481,077		45,309,561		(2,927,339)				(3,722,747)
Net income	594,496						594,496
Dividend declared	(244,918)						(244,918)
Other comprehensive income (loss), net of tax	(1,008,861)								(1,008,861)
Ending Balance at Jun. 30, 2022	85,530,253		48,984		47,481,077		45,659,139		(3,936,200)				(3,722,747)
Net income	703,018						703,018
Purchase of common stock	(734,075)										(734,075)
Other comprehensive income (loss), net of tax	(852,185)								(852,185)
Ending Balance at Sep. 30, 2022	84,647,011		48,984		47,481,077		46,362,157		(4,788,385)		(734,075)		(3,722,747)
Beginning Balance at Dec. 31, 2022	85,277,834	$ 84,975,330	50,494	$ 50,494	48,267,762	$ 48,267,762	45,876,694	$ 45,574,190	(4,305,039)	$ (4,305,039)	(1,085,265)	$ (1,085,265)	(3,526,812)	$ (3,526,812)
Net income	332,029						332,029
Retirement of treasury stock			(752)		(751,519)		(332,994)				1,085,265
Other comprehensive income (loss), net of tax	537,092								537,092
Cumulative change in accounting principle (Note 1)	(302,504)						(302,504)
Ending Balance at Mar. 31, 2023	85,844,451		49,742		47,516,243		45,573,225		(3,767,947)				(3,526,812)
Beginning Balance at Dec. 31, 2022	85,277,834	$ 84,975,330	50,494	$ 50,494	48,267,762	$ 48,267,762	45,876,694	$ 45,574,190	(4,305,039)	$ (4,305,039)	(1,085,265)	$ (1,085,265)	(3,526,812)	$ (3,526,812)
Net income	384,152
Other comprehensive income (loss), net of tax	(95,235)
Cumulative change in accounting principle (Note 1)							(302,504)
Ending Balance at Sep. 30, 2023	81,142,835		46,697		4,499,237		44,030,847		(4,400,274)				(3,526,812)
Beginning Balance at Mar. 31, 2023	85,844,451		49,742		47,516,243		45,573,225		(3,767,947)				(3,526,812)
Net income	146,710						146,710
Stock compensation expense	394,824				394,824
Dividend declared	(248,712)						(248,712)
Purchase of common stock	(2,520,550)										(2,520,550)
Retirement of treasury stock			(1,743)		(1,741,286)		(777,521)				2,520,550
Other comprehensive income (loss), net of tax	(394,462)								(394,462)
Ending Balance at Jun. 30, 2023	83,222,261		47,999		46,169,781		44,693,702		(4,162,409)				(3,526,812)
Net income	(94,587)						(94,587)
Stock compensation expense	123,294				123,294
Adjustment for actual dividend paid	8,718						8,718
Purchase of common stock	(1,878,986)										(1,878,986)
Retirement of treasury stock			(1,302)		(1,300,698)		(576,986)				$ 1,878,986
Other comprehensive income (loss), net of tax	(237,865)								(237,865)
Ending Balance at Sep. 30, 2023	$ 81,142,835		$ 46,697		$ 4,499,237		$ 44,030,847		$ (4,400,274)				$ (3,526,812)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows from Operating Activities
Net(Loss) income	$ 384,152	$ 1,993,407
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation, amortization and accretion	479,941	408,125
Lease expense	119,016	0
Provision for credit losses	18,000	98,432
Net loss on sale of other real estate owned	30,848	0
(Gain)loss sale of premises and equipment	(12,086)	583
Increase in cash surrender value of bank owned life insurance	(212,935)	(205,711)
Write-down of other real estate owned	0	41,675
Gain on loans sold, net	(202,642)	(914,406)
Proceeds from the sale of mortgage loans held for sale	12,265,999	41,007,372
Originations of mortgage loans held for sale	(10,179,543)	(39,133,326)
Stock compensation expense	518,118	0
Change in:
Accrued interest receivable and other assets	64,184	91,184
Accrued interest payable and other liabilities	240,475	128,863
Net cash provided by operating activities	3,513,527	3,516,198
Cash Flows from Investing Activities
Net change in interest-bearing deposits in other banks	747,000	1,214,000
Purchase of investment securities available-for -sale	0	(5,760,156)
Proceeds from calls, paydowns and maturities of investment securities available-for-sale	1,109,633	2,663,301
Purchase of other investments	(385,650)	(735,000)
Proceeds from sales of other investments	467,500	0
Net change in loans	(19,769,981)	(45,308,010)
Proceeds from sales of other real estate owned	652,952	0
Proceeds from sales of premises and equipment	18,500	0
Purchase of premises and equipment	(2,080,163)	(177,346)
Net cash used in investing activities	(19,240,209)	(48,103,211)
Cash Flows from Financing Activities:
Net change in deposits	18,039,758	27,406,922
Proceeds from Federal Home Loan Bank advances	8,500,000	0
Repayments of Federal Home Loan Bank advances	(14,500,000)	0
Repurchase of common stock	(4,399,536)	(734,075)
Cash dividend	(239,994)	(244,918)
Net cash provided by financing activities	7,400,228	26,427,929
Net Change in Cash and Cash Equivalents	(8,326,454)	(18,159,084)
Cash and Cash Equivalents, Beginning of Period	25,545,872	41,890,831
Cash and Cash Equivalents, End of Period	17,219,418	23,731,747
Supplement Disclosures of Cash Flow Information:
Cash paid during the period for interest	4,300,629	601,513
Non-Cash Investing and Financing Activities:
Change in unrealized losses on securities-for-sale, net of tax	(95,235)	(3,179,984)
Right-of-use asset recorded in exchange for lease liabilities	$ 2,062,360	$ 0

General; Basis of Presentation

General; Basis of Presentation	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General; Basis of Presentation	NOTE 1 – GENERAL: BASIS OF PRESENTATION Nature of Operations: TC Bancshares, Inc. ("Company") is a holding company incorporated under the laws of the State of Georgia in 2021, to serve as the holding company for TC Federal Bank ("Bank"). The Company owns 100 % of the outstanding stock of the Bank. The Bank was organized in 1934 and chartered in 1937 by the Federal Home Loan Bank Board as a mutual savings and loan association owned 100% by its depositors. The Bank currently operates four branch locations; one branch each in Thomasville, and Savannah, Georgia, as well as in Tallahassee, and Jacksonville, Florida. In addition, the Bank maintains loan production offices in Tallahassee and Jacksonville, Florida. The Bank's primary lending products consist of single-family residential mortgage loans and commercial and multi-family real estate loans. Its deposit products are the primary source of funding. The Bank is regulated by the Office of the Comptroller of the Currency (“OCC”) and its deposits are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Bank undergoes periodic examinations by the OCC. The Company is subject to the supervision, examination, and reporting requirements of the Bank Holding Company Act and the regulations of the Board of Governors of the Federal Reserve System (the "Federal Reserve"). Basis of Presentation: The accounting and financial reporting policies of the Company conform, in all material respects to accounting principles generally accepted in the United States of America (“GAAP”) and with general practices within the banking industry. The consolidated financial statements in this Quarterly Report on Form 10-Q have not been audited by an independent registered public accounting firm, but in the opinion of management reflect all necessary adjustments for a fair presentation of the Company's consolidated financial position and consolidated results of operations. All adjustments were of a normal and recurring nature. The consolidated financial statements have been prepared in accordance with GAAP and with the instructions to Form 10-Q adopted by the Securities and Exchange Commission (the “SEC”). Accordingly, the consolidated financial statements do not include all information and footnotes required by GAAP for complete financial presentation and should be read in conjunction with our audited financial statements and notes thereto for the year ended December 31, 2022, included in the Company's 2022 Annual Report on Form 10-K as filed with the SEC. The results of operations for the three and nine months ended September 30, 2023, are not necessarily indicative of the results to be expected for the full year or any future period. Summary of Significant Accounting Policies: The accounting and reporting policies of the Company conform to GAAP and general practices within the banking industry. The Notes to Consolidated Financial Statements appearing in the Company's 2022 Annual Report on Form 10-K, which include descriptions of significant accounting policies, as updated by the information contained in this report, should be read in conjunction with these interim financial statements. There have been no material changes or developments in the application of principles or in our evaluation of the accounting estimates and the underlying assumptions or methodologies that we believe to be Critical Accounting Estimates as disclosed in the Company's 2022 Annual Report on Form 10-K, except as disclosed in the Allowance for Credit Losses below. Allowance for Credit Losses: On January 1, 2023, the Company adopted Accounting Standards Update ("ASU") 2016-13, Financial Instruments - Credit Losses (Topic ASC 326) : Measurement of Credit Losses on Financial Instruments, as amended, which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss ("CECL") methodology. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees and other similar instruments) and net investments in leases recognized by a lessor in accordance with Topic 842 on leases. In addition, ASC 326 made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities management does not intend to sell or believes that it is more likely than not they will be required to sell. The Company adopted ASC 326 using the modified retrospective approach for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for the 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. The Company recorded a net reduction of retained earnings of $ 302,504 upon adoption. The transition adjustment includes an increase in credit related reserves of $ 255,000 for loans plus an increase in credit related reserves of $ 149,147 for unfunded commitments net of a corresponding decrease in deferred tax assets of $ 101,643 . As allowed by ASC 326, the Company elected to maintain pools of loans accounted for under ASC 310-30. In accordance with the standard, management did not reassess whether modifications to individually acquired financial assets accounted for in pools were troubled debt restructurings as of the date of adoption. The allowance for credit losses ("ACL") is evaluated on a regular basis and established through charges to earnings in the form of a provision for credit losses. When a loan or portion of a loan is determined to be uncollectible, the portion deemed uncollectible is charged against the allowance and subsequent recoveries, if any, are credited to the allowance. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. a. Portfolio Segmentation ("Collectively Evaluated Loans") Portfolio segmentation is defined as the pooling of loans based upon similar risk characteristics such that quantitative methodologies and qualitative adjustment factors for estimating the ACL are constructed for each segment. The Company has identified seven portfolio segments of loans including; real estate - residential, real estate - home equity, real estate - multi-family, real estate - commercial, real estate - construction and land development, consumer loans and commercial and industrial loans. The ACL for Collectively Evaluated Loans estimate is based upon periodic review of the collectability of the loans quantitatively correlating historical loss experience with reasonable and supportable forecasts using forward looking information. Adjustments to the quantitative evaluation may be made for differences in current or expected qualitative risk characteristics. The Company has determined the nine “universal” qualitative adjustments categories prescribed by the 2006 Interagency Policy Statement are appropriate given their markets and pool of loans. These criteria are evaluated quarterly to ensure additional criteria do not need to be added, nor do the ranges assigned to each category need to be changed. The nine factors are as follows: 1. Changes in lending policies and procedures, including changes in underwriting standards and collection, charge-off, and recovery practices not considered elsewhere in estimating credit losses. 2. Changes in international, national, regional, and local economic and business conditions and developments that affect the collectability of the portfolio, including the condition of various market segments. 3. Changes in the nature and volume of the portfolio and in the terms of loans. 4. Changes in the experience, ability, and depth of lending management and other relevant staff. 5. Changes in the volume and severity of past-due loans, the volume of non-accrual loans, and the volume and severity of adversely classified or graded loans. 6. Changes in the quality of the institution’s loan review system. 7. Changes in the value of underlying collateral for collateral-dependent loans. 8. The existence and effect of any concentrations of credit, and changes in the level of such concentrations. 9. The effect of other external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the institution’s existing portfolio. b. Individually Evaluated Loans The Company establishes a specific reserve for individually evaluated loans which do not share similar risk characteristics with the loans included in the collectively evaluated loan pools. These individually evaluated loans are removed from the pooling approach discussed above for the collectively evaluated loan pools, and may include nonaccrual loans, loan modifications to borrowers with financial difficulty, and other loans deemed appropriate by management. c. Available-for-Sale ("AFS") Debt Securities For AFS securities in an unrealized loss position, management first assesses whether (i) the Company intends to sell, or (ii) it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis. If either case is affirmative, any previously recognized allowances are charged-off and the security's amortized cost is written down to fair value through income. If neither case is affirmative, the security is evaluated to determine whether the decline in fair value has resulted from credit losses or other factors. In making this assessment management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency and any adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an ACL is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income. If there were any adjustments to the allowance, they would be reported in the Company's income statement as a component of credit loss expense. AFS securities are charged-off against the allowance or, in the absence of any allowance, written down through income when deemed uncollectible by management or when either of the aforementioned criteria regarding intent or requirement to sell is met. d. Accrued Interest Receivable Upon adoption of ASU 2016-13 and its related amendments on January 1, 2023, the Company made the following elections regarding accrued interest receivable: • Presenting accrued interest receivable balances within another line item on the consolidated balance sheets labeled "accrued interest receivable and other assets". • Excluding accrued interest receivable that is included in the amortized cost of financing receivables and debt securities from related disclosure requirements. • Continuing the Company's policy to write off accrued interest receivable by reversing interest income. The write-off of accrued interest on loans typically occurs upon becoming 90 days past due. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. Historically, the Company has not experienced uncollectible accrued interest receivable on its investment securities. However, the Company would generally write off accrued interest receivables by reversing interest income if the Company does not reasonably expect to receive payments. Due to the timely manner in which accrued interest receivables are written off, the amounts of such write offs are immaterial. e. Reserve for Unfunded Commitments The reserve for unfunded commitments (the "Unfunded Reserve") represents the expected credit losses on off-balance sheet commitments such as unfunded commitments to extend credit and standby letters of credit. However, a liability is not recognized for commitments unconditionally cancellable by the Company. The Unfunded Reserve is recognized as a liability (accrued interest payable and other liabilities in the consolidated balance sheets), with adjustments to the reserve recognized as an expense in other expenses in the consolidated statements of income. The Unfunded Reserve is determined by estimating expected future fundings, under each segment, and applying to the expected loss rates. Expected future fundings are based on historical averages of funding rates (i.e., the likelihood of draws taken). Allowance for Loan Losses: Prior to January 1, 2023, as described in further detail in the Company's 2022 Annual Report on Form 10-K, the Company used the incurred loss impairment model. Under this methodology, loans were charged against the allowance for loan losses when management believed that the collectability of the principal is unlikely. The allowance represents an amount which, in management's judgment, based on, among other things, historical losses and on the current economic environment, will be adequate to absorb probable losses on existing loans that may become uncollectible. Loans deemed uncollectible are charged-off and deducted from the allowance and recoveries on loans previously charged-off are added back to the allowance. Management's judgment in determining the adequacy of the allowance is based on evaluations of the collectability of loans. These evaluations take into consideration such factors as changes in the nature and volume of the loan portfolio, current economic conditions that may affect the borrower's ability to pay, overall portfolio quality, and review of specific problem loans. Treasury Stock: Treasury stock is accounted for by the cost method . Subsequent reissuances are accounted for at average cost. See Note 8 for further discussion. Earnings per Share: Basic earnings per share represents income available to common shareholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed in a manner similar to that of basic earnings per share except that the weighted-average number of common shares outstanding is increased to include the number of incremental common shares (computed using the treasury method) that would have been outstanding if all potentially dilutive common stock equivalents were issued during the period. Unallocated employee stock ownership plan shares are not deemed outstanding for earnings per share calculations. Employee Stock Ownership Plan: The Company sponsors an employee stock ownership plan ("ESOP") that covers all employees who meet certain service requirements. The Company will make annual contributions to the ESOP in amounts as defined by the plan document. These contributions are used to pay debt service and purchase additional shares. Certain ESOP shares are pledged as collateral for debt. As the debt is repaid, shares are released from collateral and allocated to active employees, based on the proportion of debt service paid in the year. In connection with the Company's initial public stock offering, the ESOP borrowed $ 3.9 million payable to the Company for the purpose of purchasing shares of the Company's common stock. A total of 391,868 shares were purchased with the loan proceeds. Because the source of the loan payments are contributions received by the ESOP from the Company, the related notes receivable is shown as a reduction of shareholders' equity. Equity Incentive Plan: On September 21, 2022, the Company's stockholders approved the TC Bancshares, Inc. 2022 Equity Incentive Plan ("Equity Plan") which provides for the grant of stock options, restricted stock awards and other equity awards to our officers, employees, directors, advisors, and consultants. As of September 30, 2023 , 357,510 stock options had been granted under the Equity Plan. In addition, 156,590 restricted stock awards had been granted with 32,598 vested and 123,992 unvested. T he Company accounts for its stock-based compensation plan using a fair value based method whereby compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period. Recent Accounting Pronouncements: In August 2018, the FASB issued ASU 2018-14 – Compensation – Retirement Benefits – Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework – Changes to the Disclosure Requirements for Defined Benefit Plans. This ASU removes disclosures that no longer are considered cost beneficial, clarifies the specific requirements of disclosures and adds disclosure requirements identified as relevant. This ASU is effective for fiscal years ending after December 15, 2020, for public business entities and for fiscal years ending after December 15, 2021, for all other entities. The adoption of this ASU did not have a significant impact on the Company's consolidated financial statements. In December 2019, the FASB issued ASU 2019-12 – Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The amendments in this ASU simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. For public business entities, the amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The adoption of this ASU did not have a significant impact on the Company's consolidated financial statements. In May 2021, the FASB issued ASU 2021-04- Earning per Share (Topic 260), Debt - Modifications and Extinguishments (Subtopic 470-50), Compensation - Stock Compensation (Topic 718), and Derivatives and Hedging - Contracts in Entity's Own Equity (Subtopic 815-40) . This ASU provides clarity and reduction in diversity in an issuer's accounting for modifications or exchanges of freestanding equity-classified written call options that remain equity classified after modification or exchange. The amendments in this ASU affect all entities that issue freestanding written call options that are classified in equity. Specifically, the amendments affect those entities when a freestanding equity-classified written call option is modified or exchanged and remains equity classified after the modification or exchange. The amendments that relate to the recognition and measurement of earnings per share ("EPS") for certain modifications or exchanges of freestanding equity-classified written call options affect entities that present EPS in accordance with the guidance in Topic 260, Earnings Per Share. The amendments do not apply to modifications or exchanges of financial instruments that are within the scope of another Topic. The amendments do not affect a holder's accounting for freestanding call options. The amendments in this ASU are effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. The adoption of this ASU did not have a significant impact on the Company's consolidated financial statements. Recently Issued Not Yet Effective Accounting Pronouncements: In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which clarifies that a contractual sale restriction should not be considered in measuring fair value. It also requires entities with investments in equity securities subject to contractual sale restrictions to disclose certain qualitative and quantitative information about such securities. The guidance is effective for public companies for fiscal years beginning after December 15, 2023. All other entities have an extra year to adopt; early adoption is permitted. The Company is assessing ASU 2022-03 and its impact on its accounting and disclosures. In March 2023, the FASB issued ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method. ASU 2023-02 permits reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. ASU 2023-02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2023. The Company is assessing ASU 2023-02 and its impact on its accounting and disclosures. Emerging Growth Company Status: The Company qualifies as an “emerging growth company” under the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). For as long as the Company is an emerging growth company, it may choose to take advantage of exemptions from various reporting requirements applicable to other public companies but not to emerging growth companies. An emerging growth company may elect to use the extended transition period to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies, but must make such election when the company is first required to file a registration statement. The Company has elected to use the extended transition period described above and intends to maintain its emerging growth company status as allowed under the JOBS Act. Reclassifications: Certain prior period amounts have been reclassified to conform to the current period presentation.

Investment Securities

Investment Securities	9 Months Ended
	Sep. 30, 2023
Investments [Abstract]
Investment Securities	NOTE 2 - INVESTMENT SECURITIES Investment securities available-for-sale at September 30, 2023, and December 31, 2022 are as follows: Amortized Gross Gross Estimated Fair Value as September 30, 2023- US treasuries $ 10,096,096 $ — $ 765,549 $ 9,330,547 22 % Mortgage-backed securities 9,226,812 — 1,002,517 8,224,295 20 % Collateralized mortgage 14,858,820 — 787,061 14,071,759 34 % Municipal bonds 8,759,616 — 1,681,306 7,078,310 17 % Corporate obligations 3,625,000 — 646,260 2,978,740 7 % $ 46,566,344 $ — $ 4,882,693 $ 41,683,651 100 % December 31, 2022- US treasuries $ 10,115,310 $ — $ 790,778 $ 9,324,532 22 % Mortgage-backed securities 9,618,355 — 886,322 8,732,033 20 % Collateralized mortgage 15,713,313 — 869,283 14,844,030 35 % Municipal bonds 8,762,417 — 1,733,506 7,028,911 16 % Corporate obligations 3,625,000 — 457,954 3,167,046 7 % $ 47,834,395 $ — $ 4,737,843 $ 43,096,552 100 % The following outlines the unrealized losses and estimated fair value by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2023, and December 31, 2022: September 30, 2023 December 31, 2022 Estimated Unrealized Estimated Unrealized Unrealized loss for less than 12 months: US treasuries $ — $ — $ 4,863,478 $ 142,541 Mortgage-backed securities — — 3,004,339 304,844 Collateralized mortgage obligations — — 5,558,664 329,329 Municipal bonds — — — — Corporate obligations — — 651,464 98,536 Total less than 12 months $ — $ — $ 14,077,945 $ 875,250 Unrealized loss for more than 12 months: US treasuries 9,330,547 765,549 4,461,054 648,237 Mortgage-backed securities 8,224,295 1,002,517 5,727,694 581,478 Collateralized mortgage obligations 14,071,759 787,061 9,285,366 539,954 Municipal bonds 7,078,310 1,681,306 7,028,911 1,733,506 Corporate obligations 2,978,740 646,260 2,515,582 359,418 Total more than 12 months 41,683,651 4,882,693 29,018,607 3,862,593 Total $ 41,683,651 $ 4,882,693 $ 43,096,552 $ 4,737,843 The unrealized losses on the debt securities arose due to changing interest rates and market conditions and are considered to be temporary because of acceptable investment grades or because the repayment sources of principal and interest are backed by government entities. At September 30, 2023 and December 31, 2022, all five US treasuries, all 14 mortgage-backed securities, all 13 collateralized mortgage obligations, all nine municipal bonds and all seven corporate obligations contained unrealized losses. As of September 30, 2023 , no ACL has been recognized on AFS securities in an unrealized loss position as management does not believe any of the securities are impaired due to reasons of credit quality. This is based upon our analysis of the underlying risk characteristics, including credit ratings, and other qualitative factors related to our AFS securities and in consideration of our historical credit loss experience and internal forecasts. The issuers of these securities continue to make timely principal and interest payments under the contractual terms of the securities. Furthermore, management does not have the intent to sell any of the securities classified as AFS in the table above and believes that it is more likely than not that we will not have to sell any such securities before a recovery of cost. The unrealized losses are due to increases in market interest rates over the yields available at the time the underlying securities were purchased. The fair value is expected to recover as the securities approach their maturity date or repricing date or if market yields for such investments decline. As of September 30, 2023 and December 31, 2022, accrued interest on investment securities was approximately $ 172,000 and $ 204,000 , respectively. The amortized cost and estimated fair value of investment securities AFS at September 30, 2023, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because some borrowers have the right to call or prepay certain obligations with or without call or prepayment penalties. Amortized Estimated Investment securities with maturities - Within 1 year $ 5,002,163 $ 4,931,445 1 to 5 years 5,093,933 4,399,102 5 to 10 years 12,384,616 10,057,050 Mortgage-backed securities and collateralized mortgage obligations 24,085,632 22,296,054 Total $ 46,566,344 $ 41,683,651 The Company did not sell any investment securities available-for-sale for the nine months ended September 30, 2023 or 2022. Securities with carrying values of approximately $ 1,466,000 and $ 197,000 at September 30, 2023 and December 31, 2022 , respectively, were pledged to secure public deposits as required by law and for other purposes.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2023
Loans and Leases Receivable Disclosure [Abstract]
Loans and Allowance for Credit Losses	NOTE 3 - LOANS AND ALLOWANCE FOR CREDIT LOSSES Major classifications of loans, by purpose code, at September 30, 2023 and December 31, 2022, are summarized as follows: September 30, 2023 Percent December 31, 2022 Percent Real estate loans: Residential $ 146,778,534 40.83 % $ 138,275,923 40.72 % Home equity 11,309,281 3.15 % 12,410,820 3.65 % Multi-family 19,360,416 5.39 % 19,649,491 5.79 % Commercial 121,093,440 33.69 % 116,109,590 34.19 % Construction and land development 44,057,800 12.26 % 28,660,635 8.44 % Total real estate loans 342,599,471 315,106,459 Consumer loans 792,416 0.22 % 846,717 0.25 % Commercial and industrial loans 16,045,360 4.46 % 23,644,426 6.96 % Total loans 359,437,247 100.00 % 339,597,602 100.00 % Less: Allowance for credit losses 4,670,952 4,362,178 Deferred loan fees 1,177,947 1,096,553 Loans, net $ 353,588,348 $ 334,138,871 The Company grants loans and extensions of credit to individuals, as well as a variety of firms and corporations throughout its footprint. Although the Company has a diversified loan portfolio, a substantial portion of the loan portfolio is collateralized by improved and unimproved real estate and is dependent on the real estate market. The Company has divided the loan portfolio into seven portfolio segments, each with different risk characteristics and methodologies for assessing risk. The portfolio segments identified by the Company are real estate - residential, real estate - home equity, real estate - multi-family, real estate - commercial, real estate - construction and land development, consumer loans and commercial and industrial loans. Real Estate - Residential: The Company originates residential real estate loans for the purchase or refinancing of a mortgage. These loans are primarily collateralized by owner-occupied properties and rental properties located primarily in the Company's market areas. Real Estate - Home Equity: The Company originates home equity real estate loans to provide home equity lines of credit and closed-end home equity loans. These loans are primarily collateralized by owner-occupied properties located primarily in the Company's market areas. Real Estate - Multi-family: Multi-family loans consist of loans to finance real estate purchases, refinancings, expansions and improvements to multi-family properties. These loans may be secured by, but are not limited to, first liens on apartments, mobile home parks or other multi-family properties primarily located within the Company's market areas. The Company's underwriting analysis includes credit verification, independent appraisals, a review of the borrower’s and borrower’s related entities’ financial condition, and a detailed analysis of the borrower’s underlying cash flows. Multi-family loans are larger than residential or home equity loans and involve greater credit risk. The repayment of these loans largely depends on the results of operations and management of these properties. Adverse economic conditions also affect the repayment ability to a greater extent than residential or home equity real estate loans. Real Estate - Commercial: Commercial real estate loans consist of loans to finance real estate purchases, refinancings, expansions and improvements to commercial properties. These loans may be secured by first liens on office buildings, farms, retail and mixed-use properties, churches, warehouses and restaurants primarily located within the Company's market areas. The Company's underwriting analysis includes credit verification, independent appraisals, a review of the borrower’s and borrower’s related entities’ financial condition, and a detailed analysis of the borrower’s underlying cash flows. Commercial real estate loans are larger than residential loans and involve greater credit risk. The repayment of these loans largely depends on the results of operations and management of these properties. Adverse economic conditions also affect the repayment ability to a greater extent than residential real estate loans. Real Estate - Construction and land development: These loans are made to borrowers to build commercial structures, a primary or secondary residence and, in some cases, to real estate investors to acquire and develop land. These loans are more difficult to evaluate since they are significantly more vulnerable to changes in economic conditions. In addition, these loans possess a higher degree of credit risk since they are made based on estimates of the future worth of a project and the estimated costs required for completion. The Company limits its overall investment in this portfolio segment due both to management’s assessment of risk and certain percentage guidance set by the regulatory agencies. Consumer: Consumer loans mainly consist of personal loans, revolving credit plans and other loans. The Company's consumer loans may be uncollateralized and rely on the borrower’s income for repayment. Commercial and industrial: Commercial and industrial loans consist generally of business loans and lines of credit to companies in the Company's market area. Commercial and industrial loans are generally used for working capital purposes or for acquiring equipment, inventory or furniture. Such loans are usually collateralized by the financed assets, although a portion may be made on an unsecured basis and contain the guarantee of the business principals. The Company's underwriting analysis consists of a review of the financial statements of the borrower, the lending history of the borrower, the debt service capabilities of the borrower, the projected cash flows of the business, the value of the collateral, if any, and whether the loan is guaranteed by the principals of the borrower. Commercial and industrial loans are typically made on the basis of the borrower’s ability to make repayment from the cash flow of the borrower’s business, which makes them of higher risk than residential loans and the collateral securing loans may be difficult to appraise and may fluctuate in value based on the success of the business. As of September 30, 2023 , and December 31, 2022, accrued interest on loans was approximately $ 1,327,000 and $ 1,050,000 , respectively. Allowance for Credit Losses: The Company's estimate of the ACL reflects losses expected over the remaining contractual life of the assets. The following tables present the activity in the ACL by class of loans for the three and nine months ended September 30, 2023, and the activity in the allowance for loan losses by portfolio segment for the three and nine months ended September 30, 2022. Real Estate Loans Residential Home Equity Multi-family Commercial Construction and Land Development Consumer loans Commercial and Industrial loans Unallocated Total Three Months Ended September 30, 2023 Allowance for credit losses: Beginning balance $ 2,991,480 $ 144,039 $ 128,521 $ 986,826 $ 294,436 $ 6,202 $ 90,661 $ — $ 4,642,165 Charge-offs — — — — — ( 7,927 ) — — ( 7,927 ) Recoveries 9,000 — — — 11,345 267 16,102 — 36,714 Provision 36,747 ( 36,601 ) ( 49,143 ) 117,210 ( 125,156 ) 23,307 33,636 — — Balance at September 30, 2023 $ 3,037,227 $ 107,438 $ 79,378 $ 1,104,036 $ 180,625 $ 21,849 $ 140,399 $ — $ 4,670,952 Nine Months Ended September 30, 2023 Allowance for credit losses: Beginning balance $ 1,960,955 $ 186,733 $ 225,869 $ 1,632,241 $ 264,589 $ 615 $ 81,182 $ 9,994 $ 4,362,178 ASC 326 adoption 1,028,700 ( 27,875 ) ( 68,217 ) ( 694,135 ) ( 102,349 ) 48,540 80,330 ( 9,994 ) 255,000 Charge-offs — — — — — ( 26,784 ) ( 77,940 ) — ( 104,724 ) Recoveries 27,000 — — — 22,690 1,704 89,104 — 140,498 Provision 20,572 ( 51,420 ) ( 78,274 ) 165,930 ( 4,305 ) ( 2,226 ) ( 32,277 ) — 18,000 Balance at September 30, 2023 $ 3,037,227 $ 107,438 $ 79,378 $ 1,104,036 $ 180,625 $ 21,849 $ 140,399 $ — $ 4,670,952 Three Months Ended September 30, 2022 Allowance for loan losses: Beginning balance $ 1,529,019 $ 168,804 $ 270,349 $ 1,819,725 $ 334,691 $ 1,218 $ 124,200 $ 23,776 $ 4,271,782 Charge-offs — — — — — ( 8,848 ) — — ( 8,848 ) Recoveries 9,000 — — — 11,345 2,003 13,622 — 35,970 Provision 189,620 ( 4,288 ) 29,103 ( 99,825 ) ( 33,406 ) 6,781 ( 36,730 ) ( 13,511 ) 37,744 Balance at September 30, 2022 $ 1,727,639 $ 164,516 $ 299,452 $ 1,719,900 $ 312,630 $ 1,154 $ 101,092 $ 10,265 $ 4,336,648 Nine Months Ended September 30, 2022 Allowance for loan losses: Beginning balance $ 1,468,649 $ 174,579 $ 288,455 $ 1,757,794 $ 350,586 $ 1,798 $ 109,724 $ 32,014 $ 4,183,599 Charge-offs ( 2,842 ) — — — — ( 45,950 ) — — ( 48,792 ) Recoveries 28,500 — — — 11,345 4,017 59,547 — 103,409 Provision 233,332 ( 10,063 ) 10,997 ( 37,894 ) ( 49,301 ) 41,289 ( 68,179 ) ( 21,749 ) 98,432 Balance at September 30, 2022 $ 1,727,639 $ 164,516 $ 299,452 $ 1,719,900 $ 312,630 $ 1,154 $ 101,092 $ 10,265 $ 4,336,648 As described in Note 1 General: Basis of Presentation, the Company adopted ASU 2016-13 on January 1, 2023, which introduced the CECL methodology for estimating all expected losses over the life of a financial asset. The primary reason for the increase in required ACL was to capture the expected lifetime losses of the portfolio, which was previously measured under an incurred loss model. The Company uses the weighted-average remaining maturity (WARM) method as the basis for the estimation of expected credit losses. The WARM method uses a historical average annual charge-off rate containing loss content over a historical lookback period and is used as a foundation for estimating the credit loss reserve for the remaining outstanding balances of loans in a segment at the balance sheet date. The average annual charge-off rate is applied to the contractual term, further adjusted for estimated prepayments, to determine the unadjusted historical charge-off rate. The calculation of the unadjusted historical charge-off rate is then adjusted, using qualitative factors described in Note 1, for current conditions and for reasonable and supportable forecast periods. Qualitative loss factors are based on the Company's judgment of the Company, market, industry or business specific data, differences in loan-specific risk characteristics such as underwriting standards, portfolio mix, risk grades, delinquency level or term. These qualitative factors serve to compensate for additional areas of uncertainty inherent in the portfolio that are not reflected in the Company's historical loss factors. Additionally, the Company has adjusted for changes in expected environmental and economic conditions, such as changes in unemployment rates, property values and other relevant factors over the next 12 to 24 months. Management adjusted the historical loss experience for these expectations. No reversion adjustments were necessary, as the starting point for the Company's estimate was a cumulative loss rate covering the expected contractual term of the portfolio. The ACL is measured on a collective segment basis when similar risk characteristics exist. Our loan portfolio is segmented first by the seven portfolio segments described above, and second, by internally identified risk grades (see description below). Consistent forecasts of the loan drivers are used across the loan segments. For loans that do not share general risk characteristics with segments, we estimate a specific reserve on an individual basis. A reserve is recorded when the carrying amount of the loan exceeds the discounted estimated cash flows using the loan's initial effective interest rate or the fair value of collateral for collateral-dependent loans. The Company closely monitors economic conditions and loan performance trends to manage and evaluate the exposure to credit risk. Key factors tracked by the Company and utilized in evaluating the credit quality of the loan portfolio include trends in delinquency ratios, the level of nonperforming assets, borrower's repayment capacity and collateral coverage. The following tables present information relative to individually and collectively evaluated loans by portfolio segment as of September 30, 2023, and December 31, 2022: Loans Allowance for credit losses Individually Collectively Individually Collectively September 30, 2023 - Real estate loans: Residential $ 411,853 $ 146,366,681 $ — $ 3,037,227 Home equity — 11,309,281 — 107,438 Multi-family — 19,360,416 — 79,378 Commercial — 121,093,440 — 1,104,036 Construction and development — 44,057,800 — 180,625 Total real estate loans 411,853 342,187,618 — 4,508,704 Consumer loans — 792,416 — 21,849 Commercial and industrial loans 667,515 15,377,845 69,660 70,739 Total $ 1,079,368 $ 358,357,879 $ 69,660 $ 4,601,292 December 31, 2022 - Real estate loans: Residential $ 1,037,428 $ 137,238,495 $ — $ 1,960,955 Home equity — 12,410,820 — 186,733 Multi-family — 19,649,491 — 225,869 Commercial 57,000 116,052,590 — 1,632,241 Construction and development 43,388 28,617,247 — 264,589 Total real estate loans 1,137,816 313,968,643 — 4,270,387 Consumer loans — 846,717 — 615 Commercial and industrial loans — 23,644,426 — 81,182 Unallocated — — — 9,994 Total $ 1,137,816 $ 338,459,786 $ — $ 4,362,178 Collateral-Dependent Loans: A loan is considered collateral dependent when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. The following table presents collateral dependent loans by portfolio segment and collateral type, including those loans with and without a related allowance allocation as of September 30, 2023. Collateral Type Real Estate Other Business Assets Total Without an Allowance With an Allowance Allowance Allocation September 30, 2023 - Real estate loans: Residential $ 411,853 $ — $ 411,853 $ 411,853 $ — $ — Home equity — — — — — — Multi-family — — — — — — Commercial — — — — — — Construction and land development — — — — — — Total real estate loans 411,853 — 411,853 411,853 — — Consumer loans — — — — — — Commercial and industrial loans — 667,515 667,515 — 667,515 69,660 Total $ 411,853 $ 667,515 $ 1,079,368 $ 411,853 $ 667,515 $ 69,660 Impaired Loans: The following table presents impaired loans by class of loans as of December 31, 2022: Recorded Principal Related December 31, 2022 - Impaired loans with related allowance: Real estate loans: Residential $ — $ — $ — Home equity — — — Multi-family — — — Commercial — — — Construction and land development — — — Total real estate loans — — — Consumer loans — — — Commercial and industrial loans — — — Total $ — $ — $ — Impaired loans without related allowance: Real estate loans: Residential $ 1,037,428 $ 1,037,428 $ — Home equity — — — Multi-family — — — Commercial 57,000 57,000 — Construction and land development 43,388 43,388 — Total real estate loans 1,137,816 1,137,816 — Consumer loans — — — Commercial and industrial loans — — — Total $ 1,137,816 $ 1,137,816 $ — Past Due and Nonaccrual Loans: The following tables present the aging of the recorded investment in past due loans and nonaccrual loans as of September 30, 2023 and December 31, 2022, by class of loans: 30-59 60-89 90 Days Total Current Total Non-accrual September 30, 2023 - Real estate loans: Residential $ 192,416 $ 196,103 $ — $ 388,519 $ 146,390,015 $ 146,778,534 $ 239,538 Home equity — — — — 11,309,281 11,309,281 — Multi-family — — — — 19,360,416 19,360,416 — Commercial — — — — 121,093,440 121,093,440 — Construction — — — — 44,057,800 44,057,800 — Total real 192,416 196,103 — 388,519 342,210,952 342,599,471 239,538 Consumer loans 3,211 — — 3,211 789,205 792,416 — Commercial and — — — — 16,045,360 16,045,360 667,515 $ 195,627 $ 196,103 $ — $ 391,730 $ 359,045,517 $ 359,437,247 $ 907,053 December 31, 2022 - Real estate loans: Residential $ 221,100 $ — $ 31,541 $ 252,641 $ 138,023,282 $ 138,275,923 $ 453,749 Home equity 24,968 57,266 — 82,234 12,328,586 12,410,820 — Multi-family — — — — 19,649,491 19,649,491 — Commercial — — 57,000 57,000 116,052,590 116,109,590 57,000 Construction — — — — 28,660,635 28,660,635 43,388 Total real 246,068 57,266 88,541 391,875 314,714,584 315,106,459 554,137 Consumer loans 5,718 — — 5,718 840,999 846,717 — Commercial and — — — — 23,644,426 23,644,426 — $ 251,786 $ 57,266 $ 88,541 $ 397,593 $ 339,200,009 $ 339,597,602 $ 554,137 As of September 30, 2023 and December 31, 2022 , there were no loans greater than 90 days past due and still accruing. As of September 30, 2023, there was one nonaccrual commercial and industrial loan with a balance of $ 667,515 that had a related allowance of $ 69,660 . As of December 31, 2022, there were no nonaccrual loans with a related allowance. Loan Restructurings: As of January 1, 2023, the Company adopted the accounting guidance in ASU 2022-02 which eliminates the recognition and measurement of trouble debt restructurings ("TDRs"). Due to the removal of the TDR designation, the Company evaluates all loan restructurings according to the accounting guidance for loan modifications to determine if the restructuring results in a new loan or a continuation of the existing loan. Loan modifications to borrowers experiencing financial difficulty that result in a direct change in the timing or amount of contractual cash flows include situations where there is a principal forgiveness, interest rate reduction, other-than-insignificant payment delay, term extension, or combinations of the listed modifications. Therefore, the disclosures related to loan restructurings are only for modifications that directly affect cash flows. A loan that is considered a restructured loan may be subject to the individually evaluated loan analysis; otherwise, the restructured loan remains in the appropriate segment in the ACL model and associated reserves are adjusted based on changes in the discounted cash flows resulting from the modification of the restructured loan. For a discussion with respect to reserve calculations regarding individually evaluated loans refer to the Assets Recorded at Fair Value on a Nonrecurring Basis section of Note 7, Fair Value Measurement, in the Notes to Consolidated Financial Statements in Item I of this Quarterly Report on Form 10-Q. Since the adoption of ASU 2022-02 and during the nine months ended September 30, 2023, the Company has modified one loan for a borrower experiencing financial difficulty. As of September 30, 2023 this loan had an outstanding balance of $ 667,515 and a specific reserve of $ 69,660 . Prior to our adoption of ASU 2022-02, the Company accounted for a modification to the contractual terms of a loan that resulted in granting a concession to a borrower experiencing financial difficulties as TDRs. The Company had identified six loans as TDRs prior to the adoption of ASU 2022-02. These loans had a total outstanding principal balance of $ 350,000 at the end of the third quarter of 2023. Two of these loans, totaling $ 54,000 , were included in individually analyzed loans and were nonaccruing at September 30, 2023. The Company offered various types of concessions when modifying a loan. Concessions made to the original contractual term of the loan typically consisted of the deferral of interest and/or principal payments due to deterioration in the borrowers' financial condition. In these cases, the principal balance on the TDR had matured and/or was in default at the time of the restructure, and there were no commitments to lend additional funds to the borrower during the nine months ended September 30, 2023 and 2022. During the nine months ended September 30, 2022, the Company did not modify any loans as a TDR prior to the adoption of ASU 2022-02. No loans were modified as a TDR prior to the adoption of ASU 2022-02 within the previous twelve months that subsequently defaulted during the nine months ended September 30, 2023 and 2022. Credit Quality: The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. This analysis is performed on a continuous basis. The Company uses the following definitions for its risk ratings: Special Mention. Evidence of financial deterioration exists, or file documentation is inadequate or not available to determine the borrower’s financial status or ability to repay. The loan possesses potential weakness which may, if not reversed or corrected, weaken the credit or inadequately protect the Company's position. Substandard. A well-defined weakness or weaknesses exists that jeopardizes the liquidation of the debt. The loan is characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful. All of the weaknesses of a substandard loan exist, with the added characteristic that the weaknesses jeopardize the collection and/or liquidation of the debt. Loss exposure, while evident, is not clearly determinable. Special workout negotiations and/or litigation should be initiated. Loss. Considered uncollectible in full and of such little value that its continuance as a bankable asset is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing off this asset even though partial recovery may be achieved in the future. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be Pass rated loans. As of September 30, 2023 and December 31, 2022, and based on the most recent analysis performed, the risk category of loans by class of loans and origination year is as follows: Amortized cost basis by origination year 2023 2022 2021 2020 2019 Prior Revolving Loans Total September 30, 2023 - Real estate loans: Residential Pass $ 10,376,119 $ 56,856,848 $ 23,873,130 $ 14,322,600 $ 6,231,585 $ 32,158,303 $ 1,166,823 $ 144,985,408 Special Mention — — — — — — — - Substandard — 597,831 — 35,032 135,801 496,366 528,096 1,793,126 Total residential 10,376,119 57,454,679 23,873,130 14,357,632 6,367,386 32,654,669 1,694,919 146,778,534 YTD Gross Charge-offs — — — — — — — — Home equity Pass — — — — — — 11,280,203 11,280,203 Special Mention — — — — — — — — Substandard — — — — — — 29,078 29,078 Total home equity — — — — — — 11,309,281 11,309,281 YTD Gross Charge-offs — — — — — — — — Multi-family Pass 706,503 961,331 3,821,213 6,361,798 888,565 6,621,006 — 19,360,416 Special Mention — — — — — — — — Substandard — — — — — — — — Total multi-family 706,503 961,331 3,821,213 6,361,798 888,565 6,621,006 — 19,360,416 YTD Gross Charge-offs — — — — — — — — Commercial Pass 17,866,788 15,522,348 24,536,650 13,779,824 19,959,901 20,890,263 53,945 112,609,719 Special Mention — — — — — 3,847,743 — 3,847,743 Substandard — — 498,579 2,759,197 — — 1,378,202 4,635,978 Total commercial 17,866,788 15,522,348 25,035,229 16,539,021 19,959,901 24,738,006 1,432,147 121,093,440 YTD Gross Charge-offs — — — — — — — — Construction and land Pass 13,473,450 8,502,028 8,205,537 54,575 33,056 2,148,243 11,531,533 43,948,422 Special Mention — — — — 12,930 — 12,930 Substandard — 39,707 — — — 56,741 — 96,448 Total construction and land development 13,473,450 8,541,735 8,205,537 54,575 33,056 2,217,914 11,531,533 44,057,800 YTD Gross Charge-offs — — — — — — — — Total real estate loans 42,422,860 82,480,093 60,935,109 37,313,026 27,248,908 66,231,595 25,967,880 342,599,471 Consumer loans Pass 202,438 348,084 73,254 54,153 49,213 27,308 37,966 792,416 Special Mention — — — — — — — — Substandard — — — — — — — — Total consumer loans 202,438 348,084 73,254 54,153 49,213 27,308 37,966 792,416 YTD Gross Charge-offs 21,103 5,681 — — — — — 26,784 Commercial and industrial loans Pass 1,578,963 3,088,946 1,467,802 1,622,480 366,406 997,940 2,435,989 11,558,526 Special Mention 304,957 — 2,689,228 — — — — 2,994,185 Substandard 110,826 1,381,823 — — — — — 1,492,649 Total commercial and industrial loans 1,994,746 4,470,769 4,157,030 1,622,480 366,406 997,940 2,435,989 16,045,360 YTD Gross Charge-offs — 77,940 — — — — — 77,940 $ 44,620,044 $ 87,298,946 $ 65,165,393 $ 38,989,659 $ 27,664,527 $ 67,256,843 $ 28,441,835 $ 359,437,247 YTD Gross Charge-offs $ 21,103 $ 83,621 $ — $ — $ — $ — $ — $ 104,724 Amortized cost basis by origination year 2022 2021 2020 2019 2018 Prior Revolving Loans Total December 31, 2022 - Real estate loans: Residential Pass $ 55,675,718 $ 23,257,720 $ 15,631,663 $ 6,621,692 $ 10,117,299 $ 24,476,586 $ 808,788 $ 136,589,466 Special Mention — — — — — 447,915 — 447,915 Substandard — — 35,877 148,167 — 1,054,498 — 1,238,542 Total residential 55,675,718 23,257,720 15,667,540 6,769,859 10,117,299 25,978,999 808,788 138,275,923 YTD Gross Charge-offs — — — — — 2,842 — 2,842 Home equity Pass — — — — — — 12,410,820 12,410,820 Special Mention — — — — — — — — Substandard — — — — — — — — Total home equity — — — — — — 12,410,820 12,410,820 YTD Gross Charge-offs — — — — — — — — Multi-family Pass 981,012 3,980,555 6,502,688 1,144,252 824,352 6,216,632 — 19,649,491 Special Mention — — — — — — — — Substandard — — — — — — — — Total multi-family 981,012 3,980,555 6,502,688 1,144,252 824,352 6,216,632 — 19,649,491 YTD Gross Charge-offs — — — — — — — — Commercial Pass 17,015,862 24,161,625 16,280,144 20,633,262 15,229,764 10,029,237 2,558,280 105,908,174 Special Mention — 675,000 — 2,713,589 — 3,947,084 — 7,335,673 Substandard — 57,000 2,808,743 — — — — 2,865,743 Total commercial 17,015,862 24,893,625 19,088,887 23,346,851 15,229,764 13,976,321 2,558,280 116,109,590 YTD Gross Charge-offs — — — — — — — — Construction and land Pass 8,154,115 10,736,254 58,143 37,012 208,365 1,152,037 8,187,617 28,533,543 Special Mention — — — — — 20,263 — 20,263 Substandard 43,388 — — — — 63,441 — 106,829 Total construction and land development 8,197,503 10,736,254 58,143 37,012 208,365 1,235,741 8,187,617 28,660,635 YTD Gross Charge-offs — — — — — — — — Total real estate loans 81,870,095 62,868,154 41,317,258 31,297,974 26,379,780 47,407,693 23,965,505 315,106,459 Consumer loans Pass 483,151 93,947 92,795 98,284 13,238 28,939 36,363 846,717 Special Mention — — — — — — — — Substandard — — — — — — — — Total consumer loans 483,151 93,947 92,795 98,284 13,238 28,939 36,363 846,717 YTD Gross Charge-offs 55,979 8,633 — — — — — 64,612 Commercial and industrial loans Pass 5,392,327 4,836,577 1,846,412 587,718 879,754 566,733 9,534,905 23,644,426 Special Mention — — — — — — — — Substandard — — — — — — — — Total commercial and industrial loans 5,392,327 4,836,577 1,846,412 587,718 879,754 566,733 9,534,905 23,644,426 YTD Gross Charge-offs — — — — — — — — $ 87,745,573 $ 67,798,678 $ 43,256,465 $ 31,983,976 $ 27,272,772 $ 48,003,365 $ 33,536,773 $ 339,597,602 YTD Gross Charge-offs $ 55,979 $ 8,633 $ — $ — $ — $ 2,842 $ — $ 67,454 There were no loans classified in the "doubtful" or "loss" risk rating categories as of the periods ended September 30, 2023 and December 31, 2022.

Federal Home Loan Bank Advances

Federal Home Loan Bank Advances and Other Borrowings	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Federal Home Loan Bank Advances and Other Borrowings	NOTE 4 - FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS The following advances from the Federal Home Loan B ank ("FHLB") were outstanding as of September 30, 2023 and December 31, 2022: Advance Date Amount Rate Interest Maturity Call September 30, 2023 - May 16, 2023 $ 5,000,000 Fixed 4.00 % May 15, 2026 N/A $ 5,000,000 December 31, 2022 - November 18, 2022 $ 11,000,000 Fixed 4.57 % November 20, 2023 N/A $ 11,000,000 The FHLB advances are collateralized by the Company's FHLB stock and a blanket lien on certain of the Company's residential and commercial real estate loans with a net collateral value of approximately $ 85.5 million and $ 56.4 million at September 30, 2023 and December 31, 2022, respectively. Given its pledged collateral position, the Company had approximately $ 80.5 million and $ 45.4 million in borrowing capacity with the FHLB at September 30, 2023 and December 31, 2022, respectively. Unsecured federal funds lines of credit totaling $ 28.5 million were available to the Company for overnight borrowing through correspondent banks at both September 30, 2023 and December 31, 2022. The Company also had approximately $ 7.8 million and $ 5.8 million in available borrowing capacity through the Federal Reserve Bank of Atlanta at September 30, 2023 and December 31, 2022 , respectively. There were no borrowings against these facilities at September 30, 2023 or December 31, 2022. The available borrowings with the Federal Reserve Bank are collateralized by a blanket lien on certain of the Bank’s residential and commercial real estate loans with a carrying value of approximately $ 10.7 million and $ 8.4 million at September 30, 2023 and December 31, 2022 , respectively.

Commitments

Commitments	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments	NOTE 5 - COMMITMENTS Credit Related Financial Instruments: 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 and standby letters of credit. Those instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the balance sheet. The contractual amounts of those instruments reflect the extent of involvement the Company has in particular classes of financial instruments. The Company's exposure to a credit loss in the event of non-performance by the counterparty to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. In most cases, the Company requires collateral or other security to support financial instruments with credit risk. September 30, 2023 December 31, 2022 Financial instruments whose contract amounts represent credit risk: Commitments to extend credit $ 51,414,000 $ 49,189,000 Stand-by letters of credit $ 689,000 $ 819,000 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. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments may expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness 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 unimproved and improved real estate, certificates of deposit, or personal property. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to businesses within the Company's trade area. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. The Company holds real estate and assignments of deposit accounts as collateral supporting those commitments for which collateral is deemed necessary. The extent of collateral held for these commitments at September 30, 2023 and December 31, 2022 varies. We maintain an ACL on unfunded lending commitments and letters of credit to provide for the risk of loss inherent in these arrangements. The allowance is computed using a methodology similar to that used to determine the ACL for loans, modified to take into account the probability of a drawdown on the commitment. The ACL on unfunded loan commitments is classified as a liability account on the balance sheet within other liabilities, while the corresponding provision for these credit losses is recorded as a component of other expense. The allowance for credit losses on unfunded commitments was $ 132,000 at September 30, 2023 . Prior to January 1, 2023, we calculated allowance for losses on unfunded loan commitments using an incurred losses methodology.

Regulatory Matters

Regulatory Matters	9 Months Ended
	Sep. 30, 2023
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Regulatory Matters	NOTE 6 - REGULATORY MATTERS The Bank is subject to various regulatory capital requirements administered by the federal bank regulatory agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Bank’s financial statements. Under certain 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. In July 2013, the federal bank regulatory agencies issued a final rule that revised their risk-based capital requirements and the method for calculating components of capital and of computing risk-weighted assets to make them consistent with agreements that were reached by the Basel Committee on Banking Supervision and certain provisions of the Dodd-Frank Act. The final rule applies to all depository institutions and, pursuant to the Federal Reserve Board’s policy statements, to top-tier bank and savings and loan holding companies with total consolidated assets of $ 3.0 billion or more. The rule established a new common equity Tier 1 minimum capital requirement, increased the minimum capital ratios and assigned a higher risk weight to certain assets based on the risk associated with these assets. The final rule included a transition period that implemented the new regulations over a five-year period. These changes were fully phased in on January 1, 2019. Quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum amounts and ratios of total common equity Tier 1, total and Tier 1 capital to risk-weighted assets and of Tier 1 capital to average assets. Management believes, as of September 30, 2023 and December 31, 2022, that the Bank met all capital adequacy requirements to which it is subject. As of September 30, 2023 and December 31, 2022, the most recent notification from the FDIC categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Bank must maintain minimum common equity Tier 1 risk-based, total risk-based, Tier 1 risk-based and Tier 1 leverage ratios as set forth below. There are no conditions or events since that notification that management believes have changed the institution’s category. The Bank’s actual capital amounts and ratios, and minimum amounts under current regulatory standards, as of September 30, 2023 and December 31, 2022, are presented in the following table: Actual For Capital To Be Well Amount Ratio Amount Ratio Amount Ratio (Dollars in Thousands) September 30, 2023: Common Equity Tier 1 Capital to Risk- $ 68,011 20.63 % $ 14,832 4.50 % $ 21,424 6.50 % Total Capital to Risk- Weighted Assets $ 72,139 21.89 % $ 26,368 8.00 % $ 32,960 10.00 % Tier 1 Capital to Risk- Weighted Assets $ 68,011 20.63 % $ 19,776 6.00 % $ 26,368 8.00 % Tier I Capital to Average Assets $ 68,011 15.72 % $ 17,304 4.00 % $ 21,630 5.00 % December 31, 2022: Common Equity Tier 1 Capital to Risk- $ 67,153 21.32 % $ 14,172 4.50 % $ 20,470 6.50 % Total Capital to Risk- Weighted Assets $ 71,094 22.57 % $ 25,194 8.00 % $ 31,492 10.00 % Tier 1 Capital to Risk- Weighted Assets $ 67,153 21.32 % $ 18,895 6.00 % $ 25,194 8.00 % Tier I Capital to Average Assets $ 67,153 16.22 % $ 16,558 4.00 % $ 20,697 5.00 %

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurement	NOTE 7 - FAIR VALUE MEASUREMENT The Company utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. From time to time, the Company may be required to record at fair value other assets on a nonrecurring basis, such as impaired loans and other real estate owned. These nonrecurring fair value adjustments typically involve application of the lower of cost or market accounting or write-downs of individual assets. Additionally, the Company is required to disclose, but not record, the fair value of other financial instruments. Fair Value Hierarchy The Company groups assets at fair value in three levels, based on the markets in which the assets are traded and the reliability of the assumptions used to determine fair value. These levels are: Level 1 - Valuation is based upon quoted prices for identical instruments traded in active markets. Level 2 - Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. Level 3 - Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques. Assets Recorded at Fair Value on a Recurring Basis. The table below presents the recorded amount of assets measured at fair value on a recurring basis as of September 30, 2023 and December 31, 2022, all of which consisted of investment securities available-for-sale: Level 1 Level 2 Level 3 Total September 30, 2023: US treasuries $ — $ 9,330,547 $ — $ 9,330,547 Mortgage-backed securities — 8,224,295 — 8,224,295 Collateralized mortgage obligations — 14,071,759 — 14,071,759 Municipal bonds — 7,078,310 — 7,078,310 Corporate obligations — 2,978,740 — 2,978,740 Investment securities available-for-sale $ — $ 41,683,651 $ — $ 41,683,651 December 31, 2022: US treasuries $ — $ 9,324,532 $ — $ 9,324,532 Mortgage-backed securities — 8,732,033 — 8,732,033 Collateralized mortgage obligations — 14,844,030 — 14,844,030 Municipal bonds — 7,028,911 — 7,028,911 Corporate obligations — 3,167,046 — 3,167,046 Investment securities available-for-sale $ — $ 43,096,552 $ — $ 43,096,552 Assets Recorded at Fair Value on a Nonrecurring Basis. The Company may be required, from time to time, to measure certain assets at fair value on a nonrecurring basis in accordance with GAAP. These include assets that are measured at the lower of cost or market that were recognized at fair value below cost at the end of the period. Assets measured at fair value on a nonrecurring basis are included in the table below as of September 30, 2023 and December 31, 2022: Level 1 Level 2 Level 3 Total September 30, 2023: Other real estate owned $ — $ — $ — $ — Individually evaluated loans — — 597,855 597,855 $ — $ — $ 597,855 $ 597,855 December 31, 2022: Other real estate owned $ — $ — $ 683,800 $ 683,800 Impaired loans — — — — $ — $ — $ 683,800 $ 683,800 The following tables show significant unobservable inputs used in the fair value measurement of Level 3 assets: Fair Value Valuation Technique Unobservable Inputs Weighted Average Discount September 30, 2023: Other real estate owned $ — Third party appraisals and sales contracts Collateral values, market discounts and estimated costs to sell — Individually evaluated loans $ 597,855 Third party appraisals and discounted cash flows Collateral values, market discounts and estimated costs to sell 10 % December 31, 2022: Other real estate owned $ 683,800 Third party appraisals and sales contracts Collateral values, market discounts and estimated costs to sell 52 % Impaired loans $ — Third party appraisals and discounted cash flows Collateral values, market discounts and estimated costs to sell — The following methods and assumptions were used to estimate the fair value of each class of assets and liabilities either recorded or disclosed at fair value. Cash and Cash Equivalents. The carrying value of cash and cash equivalents is a reasonable estimate of fair value. Certificates of deposit with other banks. The carrying value of certificates of deposit with other banks is a reasonable estimate of fair value. Investment Securities Available-for-Sale. Investment securities available-for-sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security’s credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange and U.S. Treasury securities that are traded by dealers or brokers in active over-the-counter market funds. Level 2 securities include mortgage-backed securities and collateralized mortgage obligations issued by government sponsored enterprises and state, county and municipal bonds. Securities classified as Level 3 include asset-backed securities in less liquid markets. Other Investments. Other investments consist of FHLB and Federal Reserve Bank stock whose carrying value approximates its fair value. Mortgage Loans Held for Sale. The estimated fair value of mortgage loans held for sale, classified within Level 2, is approximated by the carrying value, given the short-term nature of the loans and similarly to what secondary markets are currently offering for portfolios of loans with similar characteristics. Loans. The Company does not record loans at fair value on a recurring basis. However, from time to time, a loan is considered impaired and a specific allocation is established within the allowance for credit losses. Loans for which it is probable that payment of interest and/or principal will not be made in accordance with the contractual terms of the loan agreement are considered impaired. Once a loan is identified as individually impaired, management measures impairment using one of three methods, including collateral value, market value of similar debt, and discounted cash flows. Those impaired loans not requiring an allowance represent loans for which the fair value of the expected repayments or collateral exceed the recorded investments in such loans. Impaired loans in which an allowance is established based on the fair value of collateral require classification in the fair value hierarchy. When the fair value of the collateral is based on an observable market price, the Company records the impaired loan as nonrecurring Level 2. When an appraised value is utilized or management determines the fair value of the collateral is further impaired below the appraised value and there is no observable market price, the Company records the impaired loan as nonrecurring Level 3. Other Real Estate Owned. Other real estate owned properties are adjusted to fair value less estimated selling costs upon transfer of the loans to other real estate owned. Subsequently, other real estate owned assets are carried at the lower of carrying value or fair value. Fair value is based upon independent market prices, appraised values of the collateral or management’s estimation of the value of the collateral. When the fair value is based on an observable market price, the Company records the other real estate owned as nonrecurring Level 2. When the fair value is based on an appraised value, or when an appraised value is not available, the Company records the other real estate owned asset as nonrecurring Level 3. Bank Owned Life Insurance. The carrying value of Bank Owned Life Insurance approximates fair value. Commitments to Extend Credit. Commitments to extend credit are short-term and, therefore, the carrying value and the fair value are considered immaterial for disclosure. Deposits. The fair values disclosed for demand deposits are, by definition, equal to the amount payable on demand at the reporting date (that is, their carrying amounts). The carrying amounts of savings accounts approximate their fair values at the reporting date. Fair values for fixed-rate certificates of deposit are estimated using a discounted cash flow calculation that applies interest rates currently being offered to a schedule of aggregated expected maturities of time deposits. Federal Home Loan Bank Advances. Federal Home Loan Bank advances are carried at cost and the fair value is obtained from the Federal Home Loan Bank of Atlanta. The carrying amounts and estimated fair values of the Bank’s financial instruments as of September 30, 2023 and December 31, 2022 are as follows: Fair Value Measurements at September 30, 2023 Carrying Total Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 17,219,418 $ 17,219,418 $ 17,219,418 $ — $ — Certificates of deposit with other banks 992,000 992,000 992,000 — — Investment securities available-for-sale 41,683,651 41,683,651 — 41,683,651 — Other investments 1,295,650 1,295,650 — 1,295,650 — Mortgage loans held for sale 201,285 201,285 — 201,285 — Loans, net 353,588,348 334,359,651 — — 334,359,651 Bank owned life insurance 11,655,587 11,655,587 11,655,587 — — Financial liabilities: Deposits 347,168,011 346,180,905 251,714,239 — 94,466,666 FHLB advances 5,000,000 4,916,414 — — 4,916,414 Fair Value Measurements at December 31, 2022 Carrying Total Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 25,545,872 $ 25,545,872 $ 25,545,872 $ — $ — Certificates of deposit with other banks 1,739,000 1,739,000 1,739,000 — — Investment securities available-for-sale 43,096,552 43,096,552 — 43,096,552 — Other investments 1,377,500 1,377,500 — 1,377,500 — Mortgage loans held for sale 2,085,099 2,085,099 — 2,085,099 — Loans, net 334,138,871 318,195,000 — — 318,195,000 Bank owned life insurance 11,442,653 11,442,653 11,442,653 — — Financial liabilities: Deposits 329,128,253 327,436,855 239,622,855 — 87,814,000 FHLB advances 11,000,000 10,953,000 — — 10,953,000 Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company's entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Company's financial instruments, fair value estimates are based on judgments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect these estimates.

Shareholders' Equity and Earnin

Shareholders' Equity and Earnings Per Share	9 Months Ended
	Sep. 30, 2023
Stockholders' Equity Note [Abstract]
Shareholders'' Equity and Earnings Per Share	NOTE 8 – SHAREHOLDERS' EQUITY AND EARNINGS PER SHARE Shareholders' Equity: On August 4, 2022, the Company announced the first of two programs to repurchase up to 250,000 shares of the Company's common stock. The second repurchase program was announced on June 27, 2023. Shares may be repurchased on the open market or through private transactions or pursuant to any trading plan that may be adopted in accordance with Rule 10b5-1 of the Securities and Exchange Commission. The timing and amount of repurchases depends on a number of factors including the availability of stock, general market conditions, the trading price of the stock, alternative uses for capital, and the Company's financial performance. During 2022, 75,172 shares of the Company's common stock had been repurchased at an average price of $ 14.44 . During the first nine months of 2023, an additional 304,558 shares of the Company's common stock have been repurchased at an average price of $ 14.45 and subsequently retired prior to September 30, 2023. Additionally, d uring the six month period ending June 30, 2023, the Company retired the 75,172 shares previously repurchased during 2022 that were held in treasury stock as of December 31, 2022. Earnings per share: Earnings per common share was computed based on the following: Three months ended September 30, Nine months ended September 30, 2023 2022 2023 2022 Numerator: (Loss) Income applicable to common shares $ ( 94,587 ) $ 703,018 $ 384,152 $ 1,993,407 Denominator: Weighted average common shares outstanding 4,730,279 4,870,692 4,858,160 4,889,131 Effect of dilutive securities: Restricted stock — — 12,146 — Stock options — — — — Weighted average common shares outstanding - assuming dilution 4,730,279 4,870,692 4,870,306 4,889,131 (Loss) Earnings per common share $ ( 0.02 ) $ 0.14 $ 0.08 $ 0.41 (Loss) Earnings per common share - assuming dilution $ ( 0.02 ) $ 0.14 $ 0.08 $ 0.41 No options were deemed dilutive as the exercise price exceeded the market price as of the close of market on September 30, 2023.

General; Basis of Presentation

General; Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	Nature of Operations: TC Bancshares, Inc. ("Company") is a holding company incorporated under the laws of the State of Georgia in 2021, to serve as the holding company for TC Federal Bank ("Bank"). The Company owns 100 % of the outstanding stock of the Bank. The Bank was organized in 1934 and chartered in 1937 by the Federal Home Loan Bank Board as a mutual savings and loan association owned 100% by its depositors. The Bank currently operates four branch locations; one branch each in Thomasville, and Savannah, Georgia, as well as in Tallahassee, and Jacksonville, Florida. In addition, the Bank maintains loan production offices in Tallahassee and Jacksonville, Florida. The Bank's primary lending products consist of single-family residential mortgage loans and commercial and multi-family real estate loans. Its deposit products are the primary source of funding. The Bank is regulated by the Office of the Comptroller of the Currency (“OCC”) and its deposits are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Bank undergoes periodic examinations by the OCC. The Company is subject to the supervision, examination, and reporting requirements of the Bank Holding Company Act and the regulations of the Board of Governors of the Federal Reserve System (the "Federal Reserve").
Basis of Presentation	Basis of Presentation: The accounting and financial reporting policies of the Company conform, in all material respects to accounting principles generally accepted in the United States of America (“GAAP”) and with general practices within the banking industry. The consolidated financial statements in this Quarterly Report on Form 10-Q have not been audited by an independent registered public accounting firm, but in the opinion of management reflect all necessary adjustments for a fair presentation of the Company's consolidated financial position and consolidated results of operations. All adjustments were of a normal and recurring nature. The consolidated financial statements have been prepared in accordance with GAAP and with the instructions to Form 10-Q adopted by the Securities and Exchange Commission (the “SEC”). Accordingly, the consolidated financial statements do not include all information and footnotes required by GAAP for complete financial presentation and should be read in conjunction with our audited financial statements and notes thereto for the year ended December 31, 2022, included in the Company's 2022 Annual Report on Form 10-K as filed with the SEC. The results of operations for the three and nine months ended September 30, 2023, are not necessarily indicative of the results to be expected for the full year or any future period. Summary of Significant Accounting Policies: The accounting and reporting policies of the Company conform to GAAP and general practices within the banking industry. The Notes to Consolidated Financial Statements appearing in the Company's 2022 Annual Report on Form 10-K, which include descriptions of significant accounting policies, as updated by the information contained in this report, should be read in conjunction with these interim financial statements. There have been no material changes or developments in the application of principles or in our evaluation of the accounting estimates and the underlying assumptions or methodologies that we believe to be Critical Accounting Estimates as disclosed in the Company's 2022 Annual Report on Form 10-K, except as disclosed in the Allowance for Credit Losses below.
Allowance for Credit Losses	Allowance for Credit Losses: On January 1, 2023, the Company adopted Accounting Standards Update ("ASU") 2016-13, Financial Instruments - Credit Losses (Topic ASC 326) : Measurement of Credit Losses on Financial Instruments, as amended, which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss ("CECL") methodology. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees and other similar instruments) and net investments in leases recognized by a lessor in accordance with Topic 842 on leases. In addition, ASC 326 made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities management does not intend to sell or believes that it is more likely than not they will be required to sell. The Company adopted ASC 326 using the modified retrospective approach for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for the 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. The Company recorded a net reduction of retained earnings of $ 302,504 upon adoption. The transition adjustment includes an increase in credit related reserves of $ 255,000 for loans plus an increase in credit related reserves of $ 149,147 for unfunded commitments net of a corresponding decrease in deferred tax assets of $ 101,643 . As allowed by ASC 326, the Company elected to maintain pools of loans accounted for under ASC 310-30. In accordance with the standard, management did not reassess whether modifications to individually acquired financial assets accounted for in pools were troubled debt restructurings as of the date of adoption. The allowance for credit losses ("ACL") is evaluated on a regular basis and established through charges to earnings in the form of a provision for credit losses. When a loan or portion of a loan is determined to be uncollectible, the portion deemed uncollectible is charged against the allowance and subsequent recoveries, if any, are credited to the allowance. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. a. Portfolio Segmentation ("Collectively Evaluated Loans") Portfolio segmentation is defined as the pooling of loans based upon similar risk characteristics such that quantitative methodologies and qualitative adjustment factors for estimating the ACL are constructed for each segment. The Company has identified seven portfolio segments of loans including; real estate - residential, real estate - home equity, real estate - multi-family, real estate - commercial, real estate - construction and land development, consumer loans and commercial and industrial loans. The ACL for Collectively Evaluated Loans estimate is based upon periodic review of the collectability of the loans quantitatively correlating historical loss experience with reasonable and supportable forecasts using forward looking information. Adjustments to the quantitative evaluation may be made for differences in current or expected qualitative risk characteristics. The Company has determined the nine “universal” qualitative adjustments categories prescribed by the 2006 Interagency Policy Statement are appropriate given their markets and pool of loans. These criteria are evaluated quarterly to ensure additional criteria do not need to be added, nor do the ranges assigned to each category need to be changed. The nine factors are as follows: 1. Changes in lending policies and procedures, including changes in underwriting standards and collection, charge-off, and recovery practices not considered elsewhere in estimating credit losses. 2. Changes in international, national, regional, and local economic and business conditions and developments that affect the collectability of the portfolio, including the condition of various market segments. 3. Changes in the nature and volume of the portfolio and in the terms of loans. 4. Changes in the experience, ability, and depth of lending management and other relevant staff. 5. Changes in the volume and severity of past-due loans, the volume of non-accrual loans, and the volume and severity of adversely classified or graded loans. 6. Changes in the quality of the institution’s loan review system. 7. Changes in the value of underlying collateral for collateral-dependent loans. 8. The existence and effect of any concentrations of credit, and changes in the level of such concentrations. 9. The effect of other external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the institution’s existing portfolio. b. Individually Evaluated Loans The Company establishes a specific reserve for individually evaluated loans which do not share similar risk characteristics with the loans included in the collectively evaluated loan pools. These individually evaluated loans are removed from the pooling approach discussed above for the collectively evaluated loan pools, and may include nonaccrual loans, loan modifications to borrowers with financial difficulty, and other loans deemed appropriate by management. c. Available-for-Sale ("AFS") Debt Securities For AFS securities in an unrealized loss position, management first assesses whether (i) the Company intends to sell, or (ii) it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis. If either case is affirmative, any previously recognized allowances are charged-off and the security's amortized cost is written down to fair value through income. If neither case is affirmative, the security is evaluated to determine whether the decline in fair value has resulted from credit losses or other factors. In making this assessment management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency and any adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an ACL is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an ACL is recognized in other comprehensive income. If there were any adjustments to the allowance, they would be reported in the Company's income statement as a component of credit loss expense. AFS securities are charged-off against the allowance or, in the absence of any allowance, written down through income when deemed uncollectible by management or when either of the aforementioned criteria regarding intent or requirement to sell is met. d. Accrued Interest Receivable Upon adoption of ASU 2016-13 and its related amendments on January 1, 2023, the Company made the following elections regarding accrued interest receivable: • Presenting accrued interest receivable balances within another line item on the consolidated balance sheets labeled "accrued interest receivable and other assets". • Excluding accrued interest receivable that is included in the amortized cost of financing receivables and debt securities from related disclosure requirements. • Continuing the Company's policy to write off accrued interest receivable by reversing interest income. The write-off of accrued interest on loans typically occurs upon becoming 90 days past due. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. Historically, the Company has not experienced uncollectible accrued interest receivable on its investment securities. However, the Company would generally write off accrued interest receivables by reversing interest income if the Company does not reasonably expect to receive payments. Due to the timely manner in which accrued interest receivables are written off, the amounts of such write offs are immaterial. e. Reserve for Unfunded Commitments The reserve for unfunded commitments (the "Unfunded Reserve") represents the expected credit losses on off-balance sheet commitments such as unfunded commitments to extend credit and standby letters of credit. However, a liability is not recognized for commitments unconditionally cancellable by the Company. The Unfunded Reserve is recognized as a liability (accrued interest payable and other liabilities in the consolidated balance sheets), with adjustments to the reserve recognized as an expense in other expenses in the consolidated statements of income. The Unfunded Reserve is determined by estimating expected future fundings, under each segment, and applying to the expected loss rates. Expected future fundings are based on historical averages of funding rates (i.e., the likelihood of draws taken).
Allowance for Loan Losses	Allowance for Loan Losses: Prior to January 1, 2023, as described in further detail in the Company's 2022 Annual Report on Form 10-K, the Company used the incurred loss impairment model. Under this methodology, loans were charged against the allowance for loan losses when management believed that the collectability of the principal is unlikely. The allowance represents an amount which, in management's judgment, based on, among other things, historical losses and on the current economic environment, will be adequate to absorb probable losses on existing loans that may become uncollectible. Loans deemed uncollectible are charged-off and deducted from the allowance and recoveries on loans previously charged-off are added back to the allowance. Management's judgment in determining the adequacy of the allowance is based on evaluations of the collectability of loans. These evaluations take into consideration such factors as changes in the nature and volume of the loan portfolio, current economic conditions that may affect the borrower's ability to pay, overall portfolio quality, and review of specific problem loans.
Treasury Stock	Treasury Stock: Treasury stock is accounted for by the cost method . Subsequent reissuances are accounted for at average cost. See Note 8 for further discussion.
Earnings per Share	Earnings per Share: Basic earnings per share represents income available to common shareholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed in a manner similar to that of basic earnings per share except that the weighted-average number of common shares outstanding is increased to include the number of incremental common shares (computed using the treasury method) that would have been outstanding if all potentially dilutive common stock equivalents were issued during the period. Unallocated employee stock ownership plan shares are not deemed outstanding for earnings per share calculations.
Employee Stock Ownership Plan	Employee Stock Ownership Plan: The Company sponsors an employee stock ownership plan ("ESOP") that covers all employees who meet certain service requirements. The Company will make annual contributions to the ESOP in amounts as defined by the plan document. These contributions are used to pay debt service and purchase additional shares. Certain ESOP shares are pledged as collateral for debt. As the debt is repaid, shares are released from collateral and allocated to active employees, based on the proportion of debt service paid in the year. In connection with the Company's initial public stock offering, the ESOP borrowed $ 3.9 million payable to the Company for the purpose of purchasing shares of the Company's common stock. A total of 391,868 shares were purchased with the loan proceeds. Because the source of the loan payments are contributions received by the ESOP from the Company, the related notes receivable is shown as a reduction of shareholders' equity.
Equity Incentive Plan	Equity Incentive Plan: On September 21, 2022, the Company's stockholders approved the TC Bancshares, Inc. 2022 Equity Incentive Plan ("Equity Plan") which provides for the grant of stock options, restricted stock awards and other equity awards to our officers, employees, directors, advisors, and consultants. As of September 30, 2023 , 357,510 stock options had been granted under the Equity Plan. In addition, 156,590 restricted stock awards had been granted with 32,598 vested and 123,992 unvested. T he Company accounts for its stock-based compensation plan using a fair value based method whereby compensation cost is measured at the grant date based on the fair value of the award and is recognized over the service period, which is usually the vesting period.
Recent Accounting Pronouncements	Recent Accounting Pronouncements: In August 2018, the FASB issued ASU 2018-14 – Compensation – Retirement Benefits – Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework – Changes to the Disclosure Requirements for Defined Benefit Plans. This ASU removes disclosures that no longer are considered cost beneficial, clarifies the specific requirements of disclosures and adds disclosure requirements identified as relevant. This ASU is effective for fiscal years ending after December 15, 2020, for public business entities and for fiscal years ending after December 15, 2021, for all other entities. The adoption of this ASU did not have a significant impact on the Company's consolidated financial statements. In December 2019, the FASB issued ASU 2019-12 – Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The amendments in this ASU simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. For public business entities, the amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The adoption of this ASU did not have a significant impact on the Company's consolidated financial statements. In May 2021, the FASB issued ASU 2021-04- Earning per Share (Topic 260), Debt - Modifications and Extinguishments (Subtopic 470-50), Compensation - Stock Compensation (Topic 718), and Derivatives and Hedging - Contracts in Entity's Own Equity (Subtopic 815-40) . This ASU provides clarity and reduction in diversity in an issuer's accounting for modifications or exchanges of freestanding equity-classified written call options that remain equity classified after modification or exchange. The amendments in this ASU affect all entities that issue freestanding written call options that are classified in equity. Specifically, the amendments affect those entities when a freestanding equity-classified written call option is modified or exchanged and remains equity classified after the modification or exchange. The amendments that relate to the recognition and measurement of earnings per share ("EPS") for certain modifications or exchanges of freestanding equity-classified written call options affect entities that present EPS in accordance with the guidance in Topic 260, Earnings Per Share. The amendments do not apply to modifications or exchanges of financial instruments that are within the scope of another Topic. The amendments do not affect a holder's accounting for freestanding call options. The amendments in this ASU are effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. The adoption of this ASU did not have a significant impact on the Company's consolidated financial statements. Recently Issued Not Yet Effective Accounting Pronouncements: In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which clarifies that a contractual sale restriction should not be considered in measuring fair value. It also requires entities with investments in equity securities subject to contractual sale restrictions to disclose certain qualitative and quantitative information about such securities. The guidance is effective for public companies for fiscal years beginning after December 15, 2023. All other entities have an extra year to adopt; early adoption is permitted. The Company is assessing ASU 2022-03 and its impact on its accounting and disclosures. In March 2023, the FASB issued ASU 2023-02, Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method. ASU 2023-02 permits reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. ASU 2023-02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2023. The Company is assessing ASU 2023-02 and its impact on its accounting and disclosures.
Emerging Growth Company Status	Emerging Growth Company Status: The Company qualifies as an “emerging growth company” under the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). For as long as the Company is an emerging growth company, it may choose to take advantage of exemptions from various reporting requirements applicable to other public companies but not to emerging growth companies. An emerging growth company may elect to use the extended transition period to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies, but must make such election when the company is first required to file a registration statement. The Company has elected to use the extended transition period described above and intends to maintain its emerging growth company status as allowed under the JOBS Act.
Reclassifications	Reclassifications: Certain prior period amounts have been reclassified to conform to the current period presentation.

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2023
Investments [Abstract]
Summary of Investments Securities Available for Sale	Investment securities available-for-sale at September 30, 2023, and December 31, 2022 are as follows: Amortized Gross Gross Estimated Fair Value as September 30, 2023- US treasuries $ 10,096,096 $ — $ 765,549 $ 9,330,547 22 % Mortgage-backed securities 9,226,812 — 1,002,517 8,224,295 20 % Collateralized mortgage 14,858,820 — 787,061 14,071,759 34 % Municipal bonds 8,759,616 — 1,681,306 7,078,310 17 % Corporate obligations 3,625,000 — 646,260 2,978,740 7 % $ 46,566,344 $ — $ 4,882,693 $ 41,683,651 100 % December 31, 2022- US treasuries $ 10,115,310 $ — $ 790,778 $ 9,324,532 22 % Mortgage-backed securities 9,618,355 — 886,322 8,732,033 20 % Collateralized mortgage 15,713,313 — 869,283 14,844,030 35 % Municipal bonds 8,762,417 — 1,733,506 7,028,911 16 % Corporate obligations 3,625,000 — 457,954 3,167,046 7 % $ 47,834,395 $ — $ 4,737,843 $ 43,096,552 100 %
Summary of Unrealized Losses and Estimated Fair Value	The following outlines the unrealized losses and estimated fair value by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2023, and December 31, 2022: September 30, 2023 December 31, 2022 Estimated Unrealized Estimated Unrealized Unrealized loss for less than 12 months: US treasuries $ — $ — $ 4,863,478 $ 142,541 Mortgage-backed securities — — 3,004,339 304,844 Collateralized mortgage obligations — — 5,558,664 329,329 Municipal bonds — — — — Corporate obligations — — 651,464 98,536 Total less than 12 months $ — $ — $ 14,077,945 $ 875,250 Unrealized loss for more than 12 months: US treasuries 9,330,547 765,549 4,461,054 648,237 Mortgage-backed securities 8,224,295 1,002,517 5,727,694 581,478 Collateralized mortgage obligations 14,071,759 787,061 9,285,366 539,954 Municipal bonds 7,078,310 1,681,306 7,028,911 1,733,506 Corporate obligations 2,978,740 646,260 2,515,582 359,418 Total more than 12 months 41,683,651 4,882,693 29,018,607 3,862,593 Total $ 41,683,651 $ 4,882,693 $ 43,096,552 $ 4,737,843
Summary of Amortized Cost and Estimated Fair Value of Investment Securities Available for Sale	The amortized cost and estimated fair value of investment securities AFS at September 30, 2023, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because some borrowers have the right to call or prepay certain obligations with or without call or prepayment penalties. Amortized Estimated Investment securities with maturities - Within 1 year $ 5,002,163 $ 4,931,445 1 to 5 years 5,093,933 4,399,102 5 to 10 years 12,384,616 10,057,050 Mortgage-backed securities and collateralized mortgage obligations 24,085,632 22,296,054 Total $ 46,566,344 $ 41,683,651

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 30, 2023
Loans and Leases Receivable Disclosure [Abstract]
Summary of Major Classifications of Loans, by Purpose Code	Major classifications of loans, by purpose code, at September 30, 2023 and December 31, 2022, are summarized as follows: September 30, 2023 Percent December 31, 2022 Percent Real estate loans: Residential $ 146,778,534 40.83 % $ 138,275,923 40.72 % Home equity 11,309,281 3.15 % 12,410,820 3.65 % Multi-family 19,360,416 5.39 % 19,649,491 5.79 % Commercial 121,093,440 33.69 % 116,109,590 34.19 % Construction and land development 44,057,800 12.26 % 28,660,635 8.44 % Total real estate loans 342,599,471 315,106,459 Consumer loans 792,416 0.22 % 846,717 0.25 % Commercial and industrial loans 16,045,360 4.46 % 23,644,426 6.96 % Total loans 359,437,247 100.00 % 339,597,602 100.00 % Less: Allowance for credit losses 4,670,952 4,362,178 Deferred loan fees 1,177,947 1,096,553 Loans, net $ 353,588,348 $ 334,138,871
Summary of Allowance for Credit Losses	The following tables present the activity in the ACL by class of loans for the three and nine months ended September 30, 2023, and the activity in the allowance for loan losses by portfolio segment for the three and nine months ended September 30, 2022. Real Estate Loans Residential Home Equity Multi-family Commercial Construction and Land Development Consumer loans Commercial and Industrial loans Unallocated Total Three Months Ended September 30, 2023 Allowance for credit losses: Beginning balance $ 2,991,480 $ 144,039 $ 128,521 $ 986,826 $ 294,436 $ 6,202 $ 90,661 $ — $ 4,642,165 Charge-offs — — — — — ( 7,927 ) — — ( 7,927 ) Recoveries 9,000 — — — 11,345 267 16,102 — 36,714 Provision 36,747 ( 36,601 ) ( 49,143 ) 117,210 ( 125,156 ) 23,307 33,636 — — Balance at September 30, 2023 $ 3,037,227 $ 107,438 $ 79,378 $ 1,104,036 $ 180,625 $ 21,849 $ 140,399 $ — $ 4,670,952 Nine Months Ended September 30, 2023 Allowance for credit losses: Beginning balance $ 1,960,955 $ 186,733 $ 225,869 $ 1,632,241 $ 264,589 $ 615 $ 81,182 $ 9,994 $ 4,362,178 ASC 326 adoption 1,028,700 ( 27,875 ) ( 68,217 ) ( 694,135 ) ( 102,349 ) 48,540 80,330 ( 9,994 ) 255,000 Charge-offs — — — — — ( 26,784 ) ( 77,940 ) — ( 104,724 ) Recoveries 27,000 — — — 22,690 1,704 89,104 — 140,498 Provision 20,572 ( 51,420 ) ( 78,274 ) 165,930 ( 4,305 ) ( 2,226 ) ( 32,277 ) — 18,000 Balance at September 30, 2023 $ 3,037,227 $ 107,438 $ 79,378 $ 1,104,036 $ 180,625 $ 21,849 $ 140,399 $ — $ 4,670,952 Three Months Ended September 30, 2022 Allowance for loan losses: Beginning balance $ 1,529,019 $ 168,804 $ 270,349 $ 1,819,725 $ 334,691 $ 1,218 $ 124,200 $ 23,776 $ 4,271,782 Charge-offs — — — — — ( 8,848 ) — — ( 8,848 ) Recoveries 9,000 — — — 11,345 2,003 13,622 — 35,970 Provision 189,620 ( 4,288 ) 29,103 ( 99,825 ) ( 33,406 ) 6,781 ( 36,730 ) ( 13,511 ) 37,744 Balance at September 30, 2022 $ 1,727,639 $ 164,516 $ 299,452 $ 1,719,900 $ 312,630 $ 1,154 $ 101,092 $ 10,265 $ 4,336,648 Nine Months Ended September 30, 2022 Allowance for loan losses: Beginning balance $ 1,468,649 $ 174,579 $ 288,455 $ 1,757,794 $ 350,586 $ 1,798 $ 109,724 $ 32,014 $ 4,183,599 Charge-offs ( 2,842 ) — — — — ( 45,950 ) — — ( 48,792 ) Recoveries 28,500 — — — 11,345 4,017 59,547 — 103,409 Provision 233,332 ( 10,063 ) 10,997 ( 37,894 ) ( 49,301 ) 41,289 ( 68,179 ) ( 21,749 ) 98,432 Balance at September 30, 2022 $ 1,727,639 $ 164,516 $ 299,452 $ 1,719,900 $ 312,630 $ 1,154 $ 101,092 $ 10,265 $ 4,336,648
Summary of Collateral-Dependent Loans	The following table presents collateral dependent loans by portfolio segment and collateral type, including those loans with and without a related allowance allocation as of September 30, 2023. Collateral Type Real Estate Other Business Assets Total Without an Allowance With an Allowance Allowance Allocation September 30, 2023 - Real estate loans: Residential $ 411,853 $ — $ 411,853 $ 411,853 $ — $ — Home equity — — — — — — Multi-family — — — — — — Commercial — — — — — — Construction and land development — — — — — — Total real estate loans 411,853 — 411,853 411,853 — — Consumer loans — — — — — — Commercial and industrial loans — 667,515 667,515 — 667,515 69,660 Total $ 411,853 $ 667,515 $ 1,079,368 $ 411,853 $ 667,515 $ 69,660
Summary of allowances for loan losses and recorded investments in loans individually and collectively evaluated for impairment	The following tables present information relative to individually and collectively evaluated loans by portfolio segment as of September 30, 2023, and December 31, 2022: Loans Allowance for credit losses Individually Collectively Individually Collectively September 30, 2023 - Real estate loans: Residential $ 411,853 $ 146,366,681 $ — $ 3,037,227 Home equity — 11,309,281 — 107,438 Multi-family — 19,360,416 — 79,378 Commercial — 121,093,440 — 1,104,036 Construction and development — 44,057,800 — 180,625 Total real estate loans 411,853 342,187,618 — 4,508,704 Consumer loans — 792,416 — 21,849 Commercial and industrial loans 667,515 15,377,845 69,660 70,739 Total $ 1,079,368 $ 358,357,879 $ 69,660 $ 4,601,292 December 31, 2022 - Real estate loans: Residential $ 1,037,428 $ 137,238,495 $ — $ 1,960,955 Home equity — 12,410,820 — 186,733 Multi-family — 19,649,491 — 225,869 Commercial 57,000 116,052,590 — 1,632,241 Construction and development 43,388 28,617,247 — 264,589 Total real estate loans 1,137,816 313,968,643 — 4,270,387 Consumer loans — 846,717 — 615 Commercial and industrial loans — 23,644,426 — 81,182 Unallocated — — — 9,994 Total $ 1,137,816 $ 338,459,786 $ — $ 4,362,178
Summary of Impaired Loans With and Without Allowances for Credit Losses Recorded Investment Unpaid Principal Amount	The following table presents impaired loans by class of loans as of December 31, 2022: Recorded Principal Related December 31, 2022 - Impaired loans with related allowance: Real estate loans: Residential $ — $ — $ — Home equity — — — Multi-family — — — Commercial — — — Construction and land development — — — Total real estate loans — — — Consumer loans — — — Commercial and industrial loans — — — Total $ — $ — $ — Impaired loans without related allowance: Real estate loans: Residential $ 1,037,428 $ 1,037,428 $ — Home equity — — — Multi-family — — — Commercial 57,000 57,000 — Construction and land development 43,388 43,388 — Total real estate loans 1,137,816 1,137,816 — Consumer loans — — — Commercial and industrial loans — — — Total $ 1,137,816 $ 1,137,816 $ —
Summary of Aging of the Recorded Investment in Past Due Loans and Nonaccrual Loans	The following tables present the aging of the recorded investment in past due loans and nonaccrual loans as of September 30, 2023 and December 31, 2022, by class of loans: 30-59 60-89 90 Days Total Current Total Non-accrual September 30, 2023 - Real estate loans: Residential $ 192,416 $ 196,103 $ — $ 388,519 $ 146,390,015 $ 146,778,534 $ 239,538 Home equity — — — — 11,309,281 11,309,281 — Multi-family — — — — 19,360,416 19,360,416 — Commercial — — — — 121,093,440 121,093,440 — Construction — — — — 44,057,800 44,057,800 — Total real 192,416 196,103 — 388,519 342,210,952 342,599,471 239,538 Consumer loans 3,211 — — 3,211 789,205 792,416 — Commercial and — — — — 16,045,360 16,045,360 667,515 $ 195,627 $ 196,103 $ — $ 391,730 $ 359,045,517 $ 359,437,247 $ 907,053 December 31, 2022 - Real estate loans: Residential $ 221,100 $ — $ 31,541 $ 252,641 $ 138,023,282 $ 138,275,923 $ 453,749 Home equity 24,968 57,266 — 82,234 12,328,586 12,410,820 — Multi-family — — — — 19,649,491 19,649,491 — Commercial — — 57,000 57,000 116,052,590 116,109,590 57,000 Construction — — — — 28,660,635 28,660,635 43,388 Total real 246,068 57,266 88,541 391,875 314,714,584 315,106,459 554,137 Consumer loans 5,718 — — 5,718 840,999 846,717 — Commercial and — — — — 23,644,426 23,644,426 — $ 251,786 $ 57,266 $ 88,541 $ 397,593 $ 339,200,009 $ 339,597,602 $ 554,137
Summary of Loans Not Meeting the Criteria are Analyzed Individually are Considered to be Pass Rated Loans, Based on the Most Recent Analysis performed, the risk category of loans by class of loans	Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be Pass rated loans. As of September 30, 2023 and December 31, 2022, and based on the most recent analysis performed, the risk category of loans by class of loans and origination year is as follows: Amortized cost basis by origination year 2023 2022 2021 2020 2019 Prior Revolving Loans Total September 30, 2023 - Real estate loans: Residential Pass $ 10,376,119 $ 56,856,848 $ 23,873,130 $ 14,322,600 $ 6,231,585 $ 32,158,303 $ 1,166,823 $ 144,985,408 Special Mention — — — — — — — - Substandard — 597,831 — 35,032 135,801 496,366 528,096 1,793,126 Total residential 10,376,119 57,454,679 23,873,130 14,357,632 6,367,386 32,654,669 1,694,919 146,778,534 YTD Gross Charge-offs — — — — — — — — Home equity Pass — — — — — — 11,280,203 11,280,203 Special Mention — — — — — — — — Substandard — — — — — — 29,078 29,078 Total home equity — — — — — — 11,309,281 11,309,281 YTD Gross Charge-offs — — — — — — — — Multi-family Pass 706,503 961,331 3,821,213 6,361,798 888,565 6,621,006 — 19,360,416 Special Mention — — — — — — — — Substandard — — — — — — — — Total multi-family 706,503 961,331 3,821,213 6,361,798 888,565 6,621,006 — 19,360,416 YTD Gross Charge-offs — — — — — — — — Commercial Pass 17,866,788 15,522,348 24,536,650 13,779,824 19,959,901 20,890,263 53,945 112,609,719 Special Mention — — — — — 3,847,743 — 3,847,743 Substandard — — 498,579 2,759,197 — — 1,378,202 4,635,978 Total commercial 17,866,788 15,522,348 25,035,229 16,539,021 19,959,901 24,738,006 1,432,147 121,093,440 YTD Gross Charge-offs — — — — — — — — Construction and land Pass 13,473,450 8,502,028 8,205,537 54,575 33,056 2,148,243 11,531,533 43,948,422 Special Mention — — — — 12,930 — 12,930 Substandard — 39,707 — — — 56,741 — 96,448 Total construction and land development 13,473,450 8,541,735 8,205,537 54,575 33,056 2,217,914 11,531,533 44,057,800 YTD Gross Charge-offs — — — — — — — — Total real estate loans 42,422,860 82,480,093 60,935,109 37,313,026 27,248,908 66,231,595 25,967,880 342,599,471 Consumer loans Pass 202,438 348,084 73,254 54,153 49,213 27,308 37,966 792,416 Special Mention — — — — — — — — Substandard — — — — — — — — Total consumer loans 202,438 348,084 73,254 54,153 49,213 27,308 37,966 792,416 YTD Gross Charge-offs 21,103 5,681 — — — — — 26,784 Commercial and industrial loans Pass 1,578,963 3,088,946 1,467,802 1,622,480 366,406 997,940 2,435,989 11,558,526 Special Mention 304,957 — 2,689,228 — — — — 2,994,185 Substandard 110,826 1,381,823 — — — — — 1,492,649 Total commercial and industrial loans 1,994,746 4,470,769 4,157,030 1,622,480 366,406 997,940 2,435,989 16,045,360 YTD Gross Charge-offs — 77,940 — — — — — 77,940 $ 44,620,044 $ 87,298,946 $ 65,165,393 $ 38,989,659 $ 27,664,527 $ 67,256,843 $ 28,441,835 $ 359,437,247 YTD Gross Charge-offs $ 21,103 $ 83,621 $ — $ — $ — $ — $ — $ 104,724 Amortized cost basis by origination year 2022 2021 2020 2019 2018 Prior Revolving Loans Total December 31, 2022 - Real estate loans: Residential Pass $ 55,675,718 $ 23,257,720 $ 15,631,663 $ 6,621,692 $ 10,117,299 $ 24,476,586 $ 808,788 $ 136,589,466 Special Mention — — — — — 447,915 — 447,915 Substandard — — 35,877 148,167 — 1,054,498 — 1,238,542 Total residential 55,675,718 23,257,720 15,667,540 6,769,859 10,117,299 25,978,999 808,788 138,275,923 YTD Gross Charge-offs — — — — — 2,842 — 2,842 Home equity Pass — — — — — — 12,410,820 12,410,820 Special Mention — — — — — — — — Substandard — — — — — — — — Total home equity — — — — — — 12,410,820 12,410,820 YTD Gross Charge-offs — — — — — — — — Multi-family Pass 981,012 3,980,555 6,502,688 1,144,252 824,352 6,216,632 — 19,649,491 Special Mention — — — — — — — — Substandard — — — — — — — — Total multi-family 981,012 3,980,555 6,502,688 1,144,252 824,352 6,216,632 — 19,649,491 YTD Gross Charge-offs — — — — — — — — Commercial Pass 17,015,862 24,161,625 16,280,144 20,633,262 15,229,764 10,029,237 2,558,280 105,908,174 Special Mention — 675,000 — 2,713,589 — 3,947,084 — 7,335,673 Substandard — 57,000 2,808,743 — — — — 2,865,743 Total commercial 17,015,862 24,893,625 19,088,887 23,346,851 15,229,764 13,976,321 2,558,280 116,109,590 YTD Gross Charge-offs — — — — — — — — Construction and land Pass 8,154,115 10,736,254 58,143 37,012 208,365 1,152,037 8,187,617 28,533,543 Special Mention — — — — — 20,263 — 20,263 Substandard 43,388 — — — — 63,441 — 106,829 Total construction and land development 8,197,503 10,736,254 58,143 37,012 208,365 1,235,741 8,187,617 28,660,635 YTD Gross Charge-offs — — — — — — — — Total real estate loans 81,870,095 62,868,154 41,317,258 31,297,974 26,379,780 47,407,693 23,965,505 315,106,459 Consumer loans Pass 483,151 93,947 92,795 98,284 13,238 28,939 36,363 846,717 Special Mention — — — — — — — — Substandard — — — — — — — — Total consumer loans 483,151 93,947 92,795 98,284 13,238 28,939 36,363 846,717 YTD Gross Charge-offs 55,979 8,633 — — — — — 64,612 Commercial and industrial loans Pass 5,392,327 4,836,577 1,846,412 587,718 879,754 566,733 9,534,905 23,644,426 Special Mention — — — — — — — — Substandard — — — — — — — — Total commercial and industrial loans 5,392,327 4,836,577 1,846,412 587,718 879,754 566,733 9,534,905 23,644,426 YTD Gross Charge-offs — — — — — — — — $ 87,745,573 $ 67,798,678 $ 43,256,465 $ 31,983,976 $ 27,272,772 $ 48,003,365 $ 33,536,773 $ 339,597,602 YTD Gross Charge-offs $ 55,979 $ 8,633 $ — $ — $ — $ 2,842 $ — $ 67,454 There were no loans classified in the "doubtful" or "loss" risk rating categories as of the periods ended September 30, 2023 and December 31, 2022.

Federal Home Loan Bank Advanc_2

Federal Home Loan Bank Advances and Other Borrowings (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Summary of Advances from the FHLB were Outstanding	The following advances from the Federal Home Loan B ank ("FHLB") were outstanding as of September 30, 2023 and December 31, 2022: Advance Date Amount Rate Interest Maturity Call September 30, 2023 - May 16, 2023 $ 5,000,000 Fixed 4.00 % May 15, 2026 N/A $ 5,000,000 December 31, 2022 - November 18, 2022 $ 11,000,000 Fixed 4.57 % November 20, 2023 N/A $ 11,000,000

Commitments (Tables)

Commitments (Tables)	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Loan Commitments Representing Off-Balance Sheet Risk	September 30, 2023 December 31, 2022 Financial instruments whose contract amounts represent credit risk: Commitments to extend credit $ 51,414,000 $ 49,189,000 Stand-by letters of credit $ 689,000 $ 819,000

Regulatory Matters (Tables)

Regulatory Matters (Tables)	9 Months Ended
	Sep. 30, 2023
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Schedule of Actual and Required Capital Amounts and Ratios of the Bank	The Bank’s actual capital amounts and ratios, and minimum amounts under current regulatory standards, as of September 30, 2023 and December 31, 2022, are presented in the following table: Actual For Capital To Be Well Amount Ratio Amount Ratio Amount Ratio (Dollars in Thousands) September 30, 2023: Common Equity Tier 1 Capital to Risk- $ 68,011 20.63 % $ 14,832 4.50 % $ 21,424 6.50 % Total Capital to Risk- Weighted Assets $ 72,139 21.89 % $ 26,368 8.00 % $ 32,960 10.00 % Tier 1 Capital to Risk- Weighted Assets $ 68,011 20.63 % $ 19,776 6.00 % $ 26,368 8.00 % Tier I Capital to Average Assets $ 68,011 15.72 % $ 17,304 4.00 % $ 21,630 5.00 % December 31, 2022: Common Equity Tier 1 Capital to Risk- $ 67,153 21.32 % $ 14,172 4.50 % $ 20,470 6.50 % Total Capital to Risk- Weighted Assets $ 71,094 22.57 % $ 25,194 8.00 % $ 31,492 10.00 % Tier 1 Capital to Risk- Weighted Assets $ 67,153 21.32 % $ 18,895 6.00 % $ 25,194 8.00 % Tier I Capital to Average Assets $ 67,153 16.22 % $ 16,558 4.00 % $ 20,697 5.00 %

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Summary of Assets Recorded at Fair Value on a Recurring Basis	The table below presents the recorded amount of assets measured at fair value on a recurring basis as of September 30, 2023 and December 31, 2022, all of which consisted of investment securities available-for-sale: Level 1 Level 2 Level 3 Total September 30, 2023: US treasuries $ — $ 9,330,547 $ — $ 9,330,547 Mortgage-backed securities — 8,224,295 — 8,224,295 Collateralized mortgage obligations — 14,071,759 — 14,071,759 Municipal bonds — 7,078,310 — 7,078,310 Corporate obligations — 2,978,740 — 2,978,740 Investment securities available-for-sale $ — $ 41,683,651 $ — $ 41,683,651 December 31, 2022: US treasuries $ — $ 9,324,532 $ — $ 9,324,532 Mortgage-backed securities — 8,732,033 — 8,732,033 Collateralized mortgage obligations — 14,844,030 — 14,844,030 Municipal bonds — 7,028,911 — 7,028,911 Corporate obligations — 3,167,046 — 3,167,046 Investment securities available-for-sale $ — $ 43,096,552 $ — $ 43,096,552
Summary of Assets Recorded at Fair Value on a Nonrecurring Basis	Assets measured at fair value on a nonrecurring basis are included in the table below as of September 30, 2023 and December 31, 2022: Level 1 Level 2 Level 3 Total September 30, 2023: Other real estate owned $ — $ — $ — $ — Individually evaluated loans — — 597,855 597,855 $ — $ — $ 597,855 $ 597,855 December 31, 2022: Other real estate owned $ — $ — $ 683,800 $ 683,800 Impaired loans — — — — $ — $ — $ 683,800 $ 683,800
Summary of Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets	The following tables show significant unobservable inputs used in the fair value measurement of Level 3 assets: Fair Value Valuation Technique Unobservable Inputs Weighted Average Discount September 30, 2023: Other real estate owned $ — Third party appraisals and sales contracts Collateral values, market discounts and estimated costs to sell — Individually evaluated loans $ 597,855 Third party appraisals and discounted cash flows Collateral values, market discounts and estimated costs to sell 10 % December 31, 2022: Other real estate owned $ 683,800 Third party appraisals and sales contracts Collateral values, market discounts and estimated costs to sell 52 % Impaired loans $ — Third party appraisals and discounted cash flows Collateral values, market discounts and estimated costs to sell —
Summary of Carrying Amounts and Estimated Fair Values of Bank's Financial Instruments	The carrying amounts and estimated fair values of the Bank’s financial instruments as of September 30, 2023 and December 31, 2022 are as follows: Fair Value Measurements at September 30, 2023 Carrying Total Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 17,219,418 $ 17,219,418 $ 17,219,418 $ — $ — Certificates of deposit with other banks 992,000 992,000 992,000 — — Investment securities available-for-sale 41,683,651 41,683,651 — 41,683,651 — Other investments 1,295,650 1,295,650 — 1,295,650 — Mortgage loans held for sale 201,285 201,285 — 201,285 — Loans, net 353,588,348 334,359,651 — — 334,359,651 Bank owned life insurance 11,655,587 11,655,587 11,655,587 — — Financial liabilities: Deposits 347,168,011 346,180,905 251,714,239 — 94,466,666 FHLB advances 5,000,000 4,916,414 — — 4,916,414 Fair Value Measurements at December 31, 2022 Carrying Total Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 25,545,872 $ 25,545,872 $ 25,545,872 $ — $ — Certificates of deposit with other banks 1,739,000 1,739,000 1,739,000 — — Investment securities available-for-sale 43,096,552 43,096,552 — 43,096,552 — Other investments 1,377,500 1,377,500 — 1,377,500 — Mortgage loans held for sale 2,085,099 2,085,099 — 2,085,099 — Loans, net 334,138,871 318,195,000 — — 318,195,000 Bank owned life insurance 11,442,653 11,442,653 11,442,653 — — Financial liabilities: Deposits 329,128,253 327,436,855 239,622,855 — 87,814,000 FHLB advances 11,000,000 10,953,000 — — 10,953,000

Shareholders' Equity and Earn_2

Shareholders' Equity and Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2023
Stockholders' Equity Note [Abstract]
Summary of Earnings per Common Share	Earnings per common share was computed based on the following: Three months ended September 30, Nine months ended September 30, 2023 2022 2023 2022 Numerator: (Loss) Income applicable to common shares $ ( 94,587 ) $ 703,018 $ 384,152 $ 1,993,407 Denominator: Weighted average common shares outstanding 4,730,279 4,870,692 4,858,160 4,889,131 Effect of dilutive securities: Restricted stock — — 12,146 — Stock options — — — — Weighted average common shares outstanding - assuming dilution 4,730,279 4,870,692 4,870,306 4,889,131 (Loss) Earnings per common share $ ( 0.02 ) $ 0.14 $ 0.08 $ 0.41 (Loss) Earnings per common share - assuming dilution $ ( 0.02 ) $ 0.14 $ 0.08 $ 0.41

General; Basis of Presentatio_2

General; Basis of Presentation - Additional Information (Detail) - USD ($)	3 Months Ended	9 Months Ended
	Mar. 31, 2023	Sep. 30, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net Reduction of Retained Earnings upon Adoption	$ (302,504)
Credit Related Reserves		$ 255,000
ESOP borrowings		$ 3,900,000
Shares purchased with ESOP loan proceeds		391,868
Unfunded Commitment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Credit Related Reserves		$ 149,147
2022 Equity Incentive Plan
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of options granted		357,510
Restricted Stock [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Restricted stock granted		156,590
Restricted stock vested		32,598
Restricted stock issued		123,992
Cumulative Effect Period Of Adoption Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred Tax Assets		$ 101,643
Retained Earnings [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net Reduction of Retained Earnings upon Adoption	$ (302,504)	$ (302,504)
TC Federal Bank [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ownership percentage		100%

Investment Securities - Summary

Investment Securities - Summary Of Investments Securities Available For Sale (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 46,566,344	$ 47,834,395
Gross Unrealized Gains	0	0
Gross Unrealized Losses	4,882,693	4,737,843
Estimated Fair Value	$ 41,683,651	$ 43,096,552
Fair Value as % of Total	100%	100%
US treasuries [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 10,096,096	$ 10,115,310
Gross Unrealized Gains	0	0
Gross Unrealized Losses	765,549	790,778
Estimated Fair Value	$ 9,330,547	$ 9,324,532
Fair Value as % of Total	22%	22%
Mortgage-backed securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 9,226,812	$ 9,618,355
Gross Unrealized Gains	0	0
Gross Unrealized Losses	1,002,517	886,322
Estimated Fair Value	$ 8,224,295	$ 8,732,033
Fair Value as % of Total	20%	20%
Collateralized mortgage obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 14,858,820	$ 15,713,313
Gross Unrealized Gains	0	0
Gross Unrealized Losses	787,061	869,283
Estimated Fair Value	$ 14,071,759	$ 14,844,030
Fair Value as % of Total	34%	35%
Municipal bonds [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 8,759,616	$ 8,762,417
Gross Unrealized Gains	0	0
Gross Unrealized Losses	1,681,306	1,733,506
Estimated Fair Value	$ 7,078,310	$ 7,028,911
Fair Value as % of Total	17%	16%
Corporate obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 3,625,000	$ 3,625,000
Gross Unrealized Gains	0	0
Gross Unrealized Losses	646,260	457,954
Estimated Fair Value	$ 2,978,740	$ 3,167,046
Fair Value as % of Total	7%	7%

Investment Securities - Summa_2

Investment Securities - Summary Of Unrealized Losses and Estimated Fair Value (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Available For Sale Securities [Line Items]
Total less than 12 months, Estimated Fair Value	$ 0	$ 14,077,945
Total less than 12 months, Unrealized Losses	0	875,250
Total more than 12 months, Estimated Fair Value	41,683,651	29,018,607
Total more than 12 months, Unrealized Losses	4,882,693	3,862,593
Total	41,683,651	43,096,552
Total	4,882,693	4,737,843
US treasuries [Member]
Schedule Of Available For Sale Securities [Line Items]
Total less than 12 months, Estimated Fair Value	0	4,863,478
Total less than 12 months, Unrealized Losses	0	142,541
Total more than 12 months, Estimated Fair Value	9,330,547	4,461,054
Total more than 12 months, Unrealized Losses	765,549	648,237
Mortgage-backed securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Total less than 12 months, Estimated Fair Value	0	3,004,339
Total less than 12 months, Unrealized Losses	0	304,844
Total more than 12 months, Estimated Fair Value	8,224,295	5,727,694
Total more than 12 months, Unrealized Losses	1,002,517	581,478
Collateralized mortgage obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Total less than 12 months, Estimated Fair Value	0	5,558,664
Total less than 12 months, Unrealized Losses	0	329,329
Total more than 12 months, Estimated Fair Value	14,071,759	9,285,366
Total more than 12 months, Unrealized Losses	787,061	539,954
Municipal bonds [Member]
Schedule Of Available For Sale Securities [Line Items]
Total less than 12 months, Estimated Fair Value	0	0
Total less than 12 months, Unrealized Losses	0	0
Total more than 12 months, Estimated Fair Value	7,078,310	7,028,911
Total more than 12 months, Unrealized Losses	1,681,306	1,733,506
Corporate obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Total less than 12 months, Estimated Fair Value	0	651,464
Total less than 12 months, Unrealized Losses	0	98,536
Total more than 12 months, Estimated Fair Value	2,978,740	2,515,582
Total more than 12 months, Unrealized Losses	$ 646,260	$ 359,418

Investment Securities - Additio

Investment Securities - Additional Information (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule of Investments [Line Items]
Allowance for credit losses on available for sale securities	$ 0
Accrued interest on investment securites	6,361,327	$ 6,375,897
Available-for-Sale Securities [Member]
Schedule of Investments [Line Items]
Available for sale securities pledged to secure public deposits	1,466,000	197,000
Investment Securities [Member]
Schedule of Investments [Line Items]
Accrued interest on investment securites	$ 172,000	$ 204,000

Investment Securities - Summa_3

Investment Securities - Summary Of Amortized Cost and Estimated Fair Value Of Investment Securities Available For Sale (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Investments [Abstract]
Amortized Cost, Within 1 year	$ 5,002,163
Amortized Cost, 1 to 5 years	5,093,933
Amortized Cost, 5 to 10 years	12,384,616
Amortized Cost, Mortgage-backed securities and collateralized mortgage obligations	24,085,632
Total, Amortized Cost	46,566,344	$ 47,834,395
Estimated Fair Value, Within 1 year	4,931,445
Estimated Fair Value, 1 to 5 years	4,399,102
Estimated Fair Value, 5 to 10 years	10,057,050
Estimated Fair Value, Mortgage-backed securities and collateralized mortgage obligations	22,296,054
Total, Estimated Fair Value	$ 41,683,651	$ 43,096,552

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Summary Of Major Classifications Of Loans, By Purpose Code - (Detail) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 359,437,247		$ 339,597,602
Gross Loans Receivable Percentage	100%		100%
Less: Allowance for credit losses	$ 4,670,952	$ 4,642,165	$ 4,362,178	$ 4,336,648	$ 4,271,782	$ 4,183,599
Deferred loan fees	1,177,947		1,096,553
Net loans	353,588,348		334,138,871
Consumer loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 792,416		$ 846,717
Gross Loans Receivable Percentage	0.22%		0.25%
Less: Allowance for credit losses	$ 21,849	6,202	$ 615	1,154	(1,218)	1,798
Commercial and industrial loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 16,045,360		$ 23,644,426
Gross Loans Receivable Percentage	4.46%		6.96%
Less: Allowance for credit losses	$ 140,399	90,661	$ 81,182	101,092	124,200	109,724
Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	342,599,471		315,106,459
Less: Allowance for credit losses				1,719,900
Real Estate [Member] | Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 146,778,534		$ 138,275,923
Gross Loans Receivable Percentage	40.83%		40.72%
Less: Allowance for credit losses	$ 3,037,227	2,991,480	$ 1,960,955	1,727,639	1,529,019	1,468,649
Real Estate [Member] | Home equity [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 11,309,281		$ 12,410,820
Gross Loans Receivable Percentage	3.15%		3.65%
Less: Allowance for credit losses	$ 107,438	144,039	$ 186,733	164,516	168,804	174,579
Real Estate [Member] | Multi-family [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 19,360,416		$ 19,649,491
Gross Loans Receivable Percentage	5.39%		5.79%
Less: Allowance for credit losses	$ 79,378	128,521	$ 225,869	299,452	270,349	288,455
Real Estate [Member] | Commercial [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 121,093,440		$ 116,109,590
Gross Loans Receivable Percentage	33.69%		34.19%
Less: Allowance for credit losses	$ 1,104,036	986,826	$ 1,632,241	1,719,900	1,819,725	1,757,794
Real Estate [Member] | Construction and land development [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans and Leases Receivable, Gross	$ 44,057,800		$ 28,660,635
Gross Loans Receivable Percentage	12.26%		8.44%
Less: Allowance for credit losses	$ 180,625	$ 294,436	$ 264,589	$ 312,630	$ 334,691	$ 350,586

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Summary Of Allowance For Credit Losses - (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	$ 4,642,165	$ 4,271,782	$ 4,362,178	$ 4,183,599
ASC 326 adoption	255,000		255,000
Charge-offs	(7,927)	(8,848)	(104,724)	(48,792)
Recoveries	36,714	35,970	140,498	103,409
Provision	0	37,744	18,000	98,432
Ending balance	4,670,952	4,336,648	4,670,952	4,336,648
Consumer loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	6,202	(1,218)	615	1,798
ASC 326 adoption	48,540		48,540
Charge-offs	(7,927)	8,848	(26,784)	(45,950)
Recoveries	267	2,003	1,704	4,017
Provision	23,307	6,781	(2,226)	41,289
Ending balance	21,849	1,154	21,849	1,154
Commercial and industrial loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	90,661	124,200	81,182	109,724
ASC 326 adoption	80,330		80,330
Charge-offs	0	0	(77,940)	0
Recoveries	16,102	13,622	89,104	59,547
Provision	(33,636)	(36,730)	(32,277)	(68,179)
Ending balance	140,399	101,092	140,399	101,092
Unallocated [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	0	23,776	9,994	32,014
ASC 326 adoption	(9,994)		(9,994)
Charge-offs	0	0	0
Recoveries	0	0	0	0
Provision	0	(13,511)	0	(21,749)
Ending balance	0	10,265	0	10,265
Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Provision				(37,894)
Ending balance		1,719,900		1,719,900
Real Estate [Member] | Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	2,991,480	1,529,019	1,960,955	1,468,649
ASC 326 adoption	1,028,700		1,028,700
Charge-offs	0	0	0	2,842
Recoveries	9,000	9,000	27,000	28,500
Provision	36,747	189,620	20,572	233,332
Ending balance	3,037,227	1,727,639	3,037,227	1,727,639
Real Estate [Member] | Home equity [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	144,039	168,804	186,733	174,579
ASC 326 adoption	(27,875)		(27,875)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(36,601)	(4,288)	(51,420)	(10,063)
Ending balance	107,438	164,516	107,438	164,516
Real Estate [Member] | Multi-family [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	128,521	270,349	225,869	288,455
ASC 326 adoption	(68,217)		(68,217)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(49,143)	29,103	(78,274)	10,997
Ending balance	79,378	299,452	79,378	299,452
Real Estate [Member] | Commercial [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	986,826	1,819,725	1,632,241	1,757,794
ASC 326 adoption	(694,135)		(694,135)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	117,210	(99,825)	165,930
Ending balance	1,104,036	1,719,900	1,104,036	1,719,900
Real Estate [Member] | Construction and land development [Member]
Loans and Leases Receivable Disclosure [Line Items]
Beginning balance	294,436	334,691	264,589	350,586
ASC 326 adoption	(102,349)		(102,349)
Charge-offs	0	0	0	0
Recoveries	11,345	11,345	22,690	11,345
Provision	(125,156)	(33,406)	(4,305)	(49,301)
Ending balance	$ 180,625	$ 312,630	$ 180,625	$ 312,630

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses - Summary of allowances for loan losses and recorded investments in loans individually and collectively evaluated for impairment (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	$ 1,079,368	$ 1,137,816
Loans Individually Collectively for Impairment	358,357,879	338,459,786
Allowance for Credit Losses, Individually Evaluated for Impairment	69,660	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	4,601,292	4,362,178
Consumer loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	0	0
Loans Individually Collectively for Impairment	792,416	846,717
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	21,849	615
Commercial and industrial loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	667,515	0
Loans Individually Collectively for Impairment	15,377,845	23,644,426
Allowance for Credit Losses, Individually Evaluated for Impairment	69,660	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	70,739	81,182
Unallocated [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment		0
Loans Individually Collectively for Impairment		0
Allowance for Credit Losses, Individually Evaluated for Impairment		0
Allowance for Credit Losses, Collectively Evaluated for Impairment		9,994
Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	411,853	1,137,816
Loans Individually Collectively for Impairment	342,187,618	313,968,643
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	4,508,704	4,270,387
Real Estate [Member] | Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	411,853	1,037,428
Loans Individually Collectively for Impairment	146,366,681	137,238,495
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	3,037,227	1,960,955
Real Estate [Member] | Home equity [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	0	0
Loans Individually Collectively for Impairment	11,309,281	12,410,820
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	107,438	186,733
Real Estate [Member] | Multi-family [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	0	0
Loans Individually Collectively for Impairment	19,360,416	19,649,491
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	79,378	225,869
Real Estate [Member] | Commercial [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	0	57,000
Loans Individually Collectively for Impairment	121,093,440	116,052,590
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	1,104,036	1,632,241
Real Estate [Member] | Construction and development [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	0	43,388
Loans Individually Collectively for Impairment	44,057,800	28,617,247
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	$ 180,625	$ 264,589

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses - Summary of Collateral-Dependent Loans - (Details)	Sep. 30, 2023 USD ($)
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 411,853
Without an Allowance	411,853
With an Allowance	0
Allowance Allocation	0
Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	411,853
Without an Allowance	411,853
With an Allowance	0
Allowance Allocation	0
Home equity [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Without an Allowance	0
With an Allowance	0
Allowance Allocation	0
Multi-family [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Without an Allowance	0
With an Allowance	0
Allowance Allocation	0
Commercial [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Without an Allowance	0
With an Allowance	0
Allowance Allocation	0
Construction and land development [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Without an Allowance	0
With an Allowance	0
Allowance Allocation	0
Consumer loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Without an Allowance	0
With an Allowance	0
Allowance Allocation	0
Commercial and industrial loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	667,515
Without an Allowance	0
With an Allowance	667,515
Allowance Allocation	69,660
Consumer Loans, Commercial and Industrial Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	1,079,368
Without an Allowance	411,853
With an Allowance	0
Allowance Allocation	69,660
Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	411,853
Real Estate [Member] | Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	411,853
Real Estate [Member] | Home equity [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Real Estate [Member] | Multi-family [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Real Estate [Member] | Commercial [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Real Estate [Member] | Construction and land development [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Real Estate [Member] | Consumer loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Real Estate [Member] | Commercial and industrial loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Real Estate [Member] | Consumer Loans, Commercial and Industrial Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	411,853
Other Business Assets [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Other Business Assets [Member] | Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Other Business Assets [Member] | Home equity [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Other Business Assets [Member] | Multi-family [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Other Business Assets [Member] | Commercial [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Other Business Assets [Member] | Construction and land development [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Other Business Assets [Member] | Consumer loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	0
Other Business Assets [Member] | Commercial and industrial loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	667,515
Other Business Assets [Member] | Consumer Loans, Commercial and Industrial Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 667,515

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses - Summary Of Impaired Loans With And Without Allowances For Credit Losses Recorded Investment Unpaid Principal Amount (Detail)	Dec. 31, 2022 USD ($)
Loans and Leases Receivable Disclosure [Line Items]
Impaired Loans With Related Allowance Record Investment	$ 0
Impaired Loans Without Related Allowance Record Investment	1,137,816
Impaired Loans With Related Allowance Principal Balance	0
Impaired Loans Without Related Allowance Principal Balance	1,137,816
Impaired Loans With Related Allowance	0
Impaired Loans Without Related Allowance	0
Consumer loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Impaired Loans With Related Allowance Record Investment	0
Impaired Loans Without Related Allowance Record Investment	0
Impaired Loans With Related Allowance Principal Balance	0
Impaired Loans Without Related Allowance Principal Balance	0
Impaired Loans With Related Allowance	0
Impaired Loans Without Related Allowance	0
Commercial and industrial loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Impaired Loans With Related Allowance Record Investment	0
Impaired Loans Without Related Allowance Record Investment	0
Impaired Loans With Related Allowance Principal Balance	0
Impaired Loans Without Related Allowance Principal Balance	0
Impaired Loans With Related Allowance	0
Impaired Loans Without Related Allowance	0
Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Impaired Loans With Related Allowance Record Investment	0
Impaired Loans Without Related Allowance Record Investment	1,137,816
Impaired Loans With Related Allowance Principal Balance	0
Impaired Loans Without Related Allowance Principal Balance	1,137,816
Impaired Loans With Related Allowance	0
Impaired Loans Without Related Allowance	0
Real Estate [Member] | Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Impaired Loans With Related Allowance Record Investment	0
Impaired Loans Without Related Allowance Record Investment	1,037,428
Impaired Loans With Related Allowance Principal Balance	0
Impaired Loans Without Related Allowance Principal Balance	1,037,428
Impaired Loans With Related Allowance	0
Impaired Loans Without Related Allowance	0
Real Estate [Member] | Home equity [Member]
Loans and Leases Receivable Disclosure [Line Items]
Impaired Loans With Related Allowance Record Investment	0
Impaired Loans Without Related Allowance Record Investment	0
Impaired Loans With Related Allowance Principal Balance	0
Impaired Loans Without Related Allowance Principal Balance	0
Impaired Loans With Related Allowance	0
Impaired Loans Without Related Allowance	0
Real Estate [Member] | Multi-family [Member]
Loans and Leases Receivable Disclosure [Line Items]
Impaired Loans With Related Allowance Record Investment	0
Impaired Loans Without Related Allowance Record Investment	0
Impaired Loans With Related Allowance Principal Balance	0
Impaired Loans Without Related Allowance Principal Balance	0
Impaired Loans With Related Allowance	0
Impaired Loans Without Related Allowance	0
Real Estate [Member] | Commercial [Member]
Loans and Leases Receivable Disclosure [Line Items]
Impaired Loans With Related Allowance Record Investment	0
Impaired Loans Without Related Allowance Record Investment	57,000
Impaired Loans With Related Allowance Principal Balance	0
Impaired Loans Without Related Allowance Principal Balance	57,000
Impaired Loans With Related Allowance	0
Impaired Loans Without Related Allowance	0
Real Estate [Member] | Construction and land development [Member]
Loans and Leases Receivable Disclosure [Line Items]
Impaired Loans With Related Allowance Record Investment	0
Impaired Loans Without Related Allowance Record Investment	43,388
Impaired Loans With Related Allowance Principal Balance	0
Impaired Loans Without Related Allowance Principal Balance	43,388
Impaired Loans With Related Allowance	0
Impaired Loans Without Related Allowance	$ 0

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Line Items]
Deferred loan fees	$ 1,177,947	$ 1,096,553
Accrued interest on loans	1,327,000	1,050,000
Debt securities, held-to-maturity, 90 days or more past due, still accruing	0	0
Nonaccrual loan	907,053	554,137
Financing Receivable, Related Allowance	69,660
Outstanding balance of loan	667,515,000
Specific reserve	69,660,000
Amount of TDRs still accruing interest	350,000
Loans classified in doubtful or loss risk rating	0	0
Impaired Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Financing Receivable Modifications Number Of Contracts	6
Amount of TDRs still accruing interest	54,000
Commercial and industrial loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Nonaccrual loan	$ 667,515	$ 0

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses - Schedule of Aging of the Recorded Investment in Past Due Loans and Nonaccrual Loans (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 358,259,300	$ 338,501,049
Loans	359,437,247	339,597,602
Non-accrual	907,053	554,137
Consumer loans [Member]
Financing Receivable, Impaired [Line Items]
Loans	792,416	846,717
Non-accrual	0	0
Commercial and industrial loans [Member]
Financing Receivable, Impaired [Line Items]
Loans	16,045,360	23,644,426
Non-accrual	667,515	0
Financial Asset, Past Due [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	391,730	397,593
Financial Asset, Past Due [Member] | Consumer loans [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,211	5,718
Financial Asset, Past Due [Member] | Commercial and industrial loans [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Financial Asset, Not Past Due [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	359,045,517	339,200,009
Financial Asset, Not Past Due [Member] | Consumer loans [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	789,205	840,999
Financial Asset, Not Past Due [Member] | Commercial and industrial loans [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	16,045,360	23,644,426
30-59 Days Past Due [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	195,627	251,786
30-59 Days Past Due [Member] | Consumer loans [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,211	5,718
30-59 Days Past Due [Member] | Commercial and industrial loans [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
60-89 Days Past Due [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	196,103	57,266
60-89 Days Past Due [Member] | Consumer loans [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
60-89 Days Past Due [Member] | Commercial and industrial loans [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
90 Days or Greater Past Due [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	88,541
90 Days or Greater Past Due [Member] | Consumer loans [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
90 Days or Greater Past Due [Member] | Commercial and industrial loans [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Loans	342,599,471	315,106,459
Non-accrual	239,538	554,137
Real Estate [Member] | Residential [Member]
Financing Receivable, Impaired [Line Items]
Loans	146,778,534	138,275,923
Non-accrual	239,538	453,749
Real Estate [Member] | Home equity [Member]
Financing Receivable, Impaired [Line Items]
Loans	11,309,281	12,410,820
Non-accrual	0	0
Real Estate [Member] | Multi-family [Member]
Financing Receivable, Impaired [Line Items]
Loans	19,360,416	19,649,491
Non-accrual	0	0
Real Estate [Member] | Commercial [Member]
Financing Receivable, Impaired [Line Items]
Loans	121,093,440	116,109,590
Non-accrual	0	57,000
Real Estate [Member] | Construction and land development [Member]
Financing Receivable, Impaired [Line Items]
Loans	44,057,800	28,660,635
Non-accrual	0	43,388
Real Estate [Member] | Financial Asset, Past Due [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	388,519	391,875
Real Estate [Member] | Financial Asset, Past Due [Member] | Residential [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	388,519	252,641
Real Estate [Member] | Financial Asset, Past Due [Member] | Home equity [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	82,234
Real Estate [Member] | Financial Asset, Past Due [Member] | Multi-family [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member] | Financial Asset, Past Due [Member] | Commercial [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	57,000
Real Estate [Member] | Financial Asset, Past Due [Member] | Construction and land development [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	342,210,952	314,714,584
Real Estate [Member] | Financial Asset, Not Past Due [Member] | Residential [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	146,390,015	138,023,282
Real Estate [Member] | Financial Asset, Not Past Due [Member] | Home equity [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,309,281	12,328,586
Real Estate [Member] | Financial Asset, Not Past Due [Member] | Multi-family [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	19,360,416	19,649,491
Real Estate [Member] | Financial Asset, Not Past Due [Member] | Commercial [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	121,093,440	116,052,590
Real Estate [Member] | Financial Asset, Not Past Due [Member] | Construction and land development [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	44,057,800	28,660,635
Real Estate [Member] | 30-59 Days Past Due [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	192,416	246,068
Real Estate [Member] | 30-59 Days Past Due [Member] | Residential [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	192,416	221,100
Real Estate [Member] | 30-59 Days Past Due [Member] | Home equity [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	24,968
Real Estate [Member] | 30-59 Days Past Due [Member] | Multi-family [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member] | 30-59 Days Past Due [Member] | Commercial [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member] | 30-59 Days Past Due [Member] | Construction and land development [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member] | 60-89 Days Past Due [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	57,266
Real Estate [Member] | 60-89 Days Past Due [Member] | Residential [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	196,103	0
Real Estate [Member] | 60-89 Days Past Due [Member] | Home equity [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	57,266
Real Estate [Member] | 60-89 Days Past Due [Member] | Multi-family [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member] | 60-89 Days Past Due [Member] | Commercial [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member] | 60-89 Days Past Due [Member] | Construction and land development [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member] | 90 Days or Greater Past Due [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	88,541
Real Estate [Member] | 90 Days or Greater Past Due [Member] | Residential [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	31,541
Real Estate [Member] | 90 Days or Greater Past Due [Member] | Home equity [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member] | 90 Days or Greater Past Due [Member] | Multi-family [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Real Estate [Member] | 90 Days or Greater Past Due [Member] | Commercial [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	57,000
Real Estate [Member] | 90 Days or Greater Past Due [Member] | Construction and land development [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 0	$ 0

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses - Schedule of Loans not Meeting the Criteria are Analyzed Individually are considered to be Pass Rated Loans, Based on the Most Recent Analysis Performed, the Risk Category of Loans by Class of Loans (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	$ 359,437,247	$ 339,597,602
YTD Gross Charge-offs	104,724	67,454
2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	44,620,044
YTD Gross Charge-offs	21,103
2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	87,298,946	87,745,573
YTD Gross Charge-offs	83,621	55,979
2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	65,165,393	67,798,678
YTD Gross Charge-offs	0	8,633
2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	38,989,659	43,256,465
YTD Gross Charge-offs	0	0
2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	27,664,527	31,983,976
YTD Gross Charge-offs	0	0
2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		27,272,772
YTD Gross Charge-offs		0
Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	67,256,843	48,003,365
YTD Gross Charge-offs	0	2,842
Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	28,441,835	33,536,773
YTD Gross Charge-offs	0	0
Consumer loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	792,416	846,717
YTD Gross Charge-offs	26,784	64,612
Consumer loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	202,438
YTD Gross Charge-offs	21,103
Consumer loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	348,084	483,151
YTD Gross Charge-offs	5,681	55,979
Consumer loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	73,254	93,947
YTD Gross Charge-offs	0	8,633
Consumer loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	54,153	92,795
YTD Gross Charge-offs	0	0
Consumer loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	49,213	98,284
YTD Gross Charge-offs	0	0
Consumer loans [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		13,238
YTD Gross Charge-offs		0
Consumer loans [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	27,308	28,939
YTD Gross Charge-offs	0	0
Consumer loans [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	37,966	36,363
YTD Gross Charge-offs	0	0
Commercial and industrial loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	16,045,360	23,644,426
YTD Gross Charge-offs	77,940	0
Commercial and industrial loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,994,746
YTD Gross Charge-offs	0
Commercial and industrial loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	4,470,769	5,392,327
YTD Gross Charge-offs	77,940	0
Commercial and industrial loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	4,157,030	4,836,577
YTD Gross Charge-offs	0	0
Commercial and industrial loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,622,480	1,846,412
YTD Gross Charge-offs	0	0
Commercial and industrial loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	366,406	587,718
YTD Gross Charge-offs	0	0
Commercial and industrial loans [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		879,754
YTD Gross Charge-offs		0
Commercial and industrial loans [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	997,940	566,733
YTD Gross Charge-offs	0	0
Commercial and industrial loans [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,435,989	9,534,905
YTD Gross Charge-offs	0	0
Pass [Member] | Consumer loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	792,416	846,717
Pass [Member] | Consumer loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	202,438
Pass [Member] | Consumer loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	348,084	483,151
Pass [Member] | Consumer loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	73,254	93,947
Pass [Member] | Consumer loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	54,153	92,795
Pass [Member] | Consumer loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	49,213	98,284
Pass [Member] | Consumer loans [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		13,238
Pass [Member] | Consumer loans [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	27,308	28,939
Pass [Member] | Consumer loans [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	37,966	36,363
Pass [Member] | Commercial and industrial loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,558,526	23,644,426
Pass [Member] | Commercial and industrial loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,578,963
Pass [Member] | Commercial and industrial loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,088,946	5,392,327
Pass [Member] | Commercial and industrial loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,467,802	4,836,577
Pass [Member] | Commercial and industrial loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,622,480	1,846,412
Pass [Member] | Commercial and industrial loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	366,406	587,718
Pass [Member] | Commercial and industrial loans [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		879,754
Pass [Member] | Commercial and industrial loans [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	997,940	566,733
Pass [Member] | Commercial and industrial loans [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,435,989	9,534,905
Special Mention [Member] | Consumer loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Consumer loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Special Mention [Member] | Consumer loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Consumer loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Consumer loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Consumer loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Consumer loans [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Special Mention [Member] | Consumer loans [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Consumer loans [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Commercial and industrial loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,994,185	0
Special Mention [Member] | Commercial and industrial loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	304,957
Special Mention [Member] | Commercial and industrial loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Commercial and industrial loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,689,228	0
Special Mention [Member] | Commercial and industrial loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Commercial and industrial loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Commercial and industrial loans [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Special Mention [Member] | Commercial and industrial loans [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Special Mention [Member] | Commercial and industrial loans [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Substandard [Member] | Home equity [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	29,078
Substandard [Member] | Home equity [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Substandard [Member] | Home equity [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Substandard [Member] | Home equity [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Substandard [Member] | Home equity [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Substandard [Member] | Home equity [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Substandard [Member] | Home equity [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Substandard [Member] | Home equity [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	29,078
Substandard [Member] | Consumer loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Substandard [Member] | Consumer loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Substandard [Member] | Consumer loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Substandard [Member] | Consumer loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Substandard [Member] | Consumer loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Substandard [Member] | Consumer loans [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Substandard [Member] | Consumer loans [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Substandard [Member] | Consumer loans [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Substandard [Member] | Commercial and industrial loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,492,649	0
Substandard [Member] | Commercial and industrial loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	110,826
Substandard [Member] | Commercial and industrial loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,381,823	0
Substandard [Member] | Commercial and industrial loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Substandard [Member] | Commercial and industrial loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Substandard [Member] | Commercial and industrial loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Substandard [Member] | Commercial and industrial loans [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Substandard [Member] | Commercial and industrial loans [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Substandard [Member] | Commercial and industrial loans [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	342,599,471	315,106,459
Real Estate [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	42,422,860
Real Estate [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	82,480,093	81,870,095
Real Estate [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	60,935,109	62,868,154
Real Estate [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	37,313,026	41,317,258
Real Estate [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	27,248,908	31,297,974
Real Estate [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		26,379,780
Real Estate [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	66,231,595	47,407,693
Real Estate [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	25,967,880	23,965,505
Real Estate [Member] | Residential [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	146,778,534	138,275,923
YTD Gross Charge-offs	0	2,842
Real Estate [Member] | Residential [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	10,376,119
YTD Gross Charge-offs	0
Real Estate [Member] | Residential [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	57,454,679	55,675,718
YTD Gross Charge-offs	0	0
Real Estate [Member] | Residential [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	23,873,130	23,257,720
YTD Gross Charge-offs	0	0
Real Estate [Member] | Residential [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	14,357,632	15,667,540
YTD Gross Charge-offs	0	0
Real Estate [Member] | Residential [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	6,367,386	6,769,859
YTD Gross Charge-offs	0	0
Real Estate [Member] | Residential [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		10,117,299
YTD Gross Charge-offs		0
Real Estate [Member] | Residential [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	32,654,669	25,978,999
YTD Gross Charge-offs	0	2,842
Real Estate [Member] | Residential [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,694,919	808,788
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home equity [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,309,281	12,410,820
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home equity [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
YTD Gross Charge-offs	0
Real Estate [Member] | Home equity [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home equity [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home equity [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home equity [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home equity [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
YTD Gross Charge-offs		0
Real Estate [Member] | Home equity [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home equity [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,309,281	12,410,820
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	19,360,416	19,649,491
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	706,503
YTD Gross Charge-offs	0
Real Estate [Member] | Multi-family [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	961,331	981,012
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,821,213	3,980,555
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	6,361,798	6,502,688
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	888,565	1,144,252
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		824,352
YTD Gross Charge-offs		0
Real Estate [Member] | Multi-family [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	6,621,006	6,216,632
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	121,093,440	116,109,590
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	17,866,788
YTD Gross Charge-offs	0
Real Estate [Member] | Commercial [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	15,522,348	17,015,862
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	25,035,229	24,893,625
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	16,539,021	19,088,887
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	19,959,901	23,346,851
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		15,229,764
YTD Gross Charge-offs		0
Real Estate [Member] | Commercial [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	24,738,006	13,976,321
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,432,147	2,558,280
YTD Gross Charge-offs	0	0
Real Estate [Member] | Construction and land development [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	44,057,800	28,660,635
YTD Gross Charge-offs	0	0
Real Estate [Member] | Construction and land development [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	13,473,450
YTD Gross Charge-offs	0
Real Estate [Member] | Construction and land development [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	8,541,735	8,197,503
YTD Gross Charge-offs	0	0
Real Estate [Member] | Construction and land development [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	8,205,537	10,736,254
YTD Gross Charge-offs	0	0
Real Estate [Member] | Construction and land development [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	54,575	58,143
YTD Gross Charge-offs	0	0
Real Estate [Member] | Construction and land development [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	33,056	37,012
YTD Gross Charge-offs	0	0
Real Estate [Member] | Construction and land development [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		208,365
YTD Gross Charge-offs		0
Real Estate [Member] | Construction and land development [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,217,914	1,235,741
YTD Gross Charge-offs	0	0
Real Estate [Member] | Construction and land development [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,531,533	8,187,617
YTD Gross Charge-offs	0	0
Real Estate [Member] | Pass [Member] | Residential [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	144,985,408	136,589,466
Real Estate [Member] | Pass [Member] | Residential [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	10,376,119
Real Estate [Member] | Pass [Member] | Residential [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	56,856,848	55,675,718
Real Estate [Member] | Pass [Member] | Residential [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	23,873,130	23,257,720
Real Estate [Member] | Pass [Member] | Residential [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	14,322,600	15,631,663
Real Estate [Member] | Pass [Member] | Residential [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	6,231,585	6,621,692
Real Estate [Member] | Pass [Member] | Residential [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		10,117,299
Real Estate [Member] | Pass [Member] | Residential [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	32,158,303	24,476,586
Real Estate [Member] | Pass [Member] | Residential [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,166,823	808,788
Real Estate [Member] | Pass [Member] | Home equity [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,280,203	12,410,820
Real Estate [Member] | Pass [Member] | Home equity [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Pass [Member] | Home equity [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Home equity [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Home equity [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Home equity [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Home equity [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Pass [Member] | Home equity [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Home equity [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,280,203	12,410,820
Real Estate [Member] | Pass [Member] | Multi-family [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	19,360,416	19,649,491
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	706,503
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	961,331	981,012
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,821,213	3,980,555
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	6,361,798	6,502,688
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	888,565	1,144,252
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		824,352
Real Estate [Member] | Pass [Member] | Multi-family [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	6,621,006	6,216,632
Real Estate [Member] | Pass [Member] | Multi-family [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	112,609,719	105,908,174
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	17,866,788
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	15,522,348	17,015,862
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	24,536,650	24,161,625
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	13,779,824	16,280,144
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	19,959,901	20,633,262
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		15,229,764
Real Estate [Member] | Pass [Member] | Commercial [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	20,890,263	10,029,237
Real Estate [Member] | Pass [Member] | Commercial [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	53,945	2,558,280
Real Estate [Member] | Pass [Member] | Construction and land development [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	43,948,422	28,533,543
Real Estate [Member] | Pass [Member] | Construction and land development [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	13,473,450
Real Estate [Member] | Pass [Member] | Construction and land development [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	8,502,028	8,154,115
Real Estate [Member] | Pass [Member] | Construction and land development [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	8,205,537	10,736,254
Real Estate [Member] | Pass [Member] | Construction and land development [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	54,575	58,143
Real Estate [Member] | Pass [Member] | Construction and land development [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	33,056	37,012
Real Estate [Member] | Pass [Member] | Construction and land development [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		208,365
Real Estate [Member] | Pass [Member] | Construction and land development [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,148,243	1,152,037
Real Estate [Member] | Pass [Member] | Construction and land development [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,531,533	8,187,617
Real Estate [Member] | Special Mention [Member] | Residential [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		447,915
Real Estate [Member] | Special Mention [Member] | Residential [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Residential [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Residential [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Residential [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Residential [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Residential [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Residential [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Home equity [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home equity [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Special Mention [Member] | Home equity [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home equity [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home equity [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home equity [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home equity [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Home equity [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home equity [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Multi-family [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Multi-family [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Special Mention [Member] | Multi-family [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Multi-family [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Multi-family [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Multi-family [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Multi-family [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Multi-family [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Multi-family [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,847,743	7,335,673
Real Estate [Member] | Special Mention [Member] | Commercial [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Special Mention [Member] | Commercial [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Commercial [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	675,000
Real Estate [Member] | Special Mention [Member] | Commercial [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Commercial [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	2,713,589
Real Estate [Member] | Special Mention [Member] | Commercial [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Commercial [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,847,743	3,947,084
Real Estate [Member] | Special Mention [Member] | Commercial [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Construction and land development [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	12,930	20,263
Real Estate [Member] | Special Mention [Member] | Construction and land development [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Special Mention [Member] | Construction and land development [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Construction and land development [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Construction and land development [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Construction and land development [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Construction and land development [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Construction and land development [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	12,930	20,263
Real Estate [Member] | Special Mention [Member] | Construction and land development [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Residential [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,793,126	1,238,542
Real Estate [Member] | Substandard [Member] | Residential [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Residential [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	597,831	0
Real Estate [Member] | Substandard [Member] | Residential [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Residential [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	35,032	35,877
Real Estate [Member] | Substandard [Member] | Residential [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	135,801	148,167
Real Estate [Member] | Substandard [Member] | Residential [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Residential [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	496,366	1,054,498
Real Estate [Member] | Substandard [Member] | Residential [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	528,096	0
Real Estate [Member] | Substandard [Member] | Home equity [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home equity [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Home equity [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home equity [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home equity [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home equity [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home equity [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Home equity [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home equity [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Multi-family [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	4,635,978	2,865,743
Real Estate [Member] | Substandard [Member] | Commercial [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Commercial [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Commercial [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	498,579	57,000
Real Estate [Member] | Substandard [Member] | Commercial [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,759,197	2,808,743
Real Estate [Member] | Substandard [Member] | Commercial [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Commercial [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Commercial [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Commercial [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,378,202	0
Real Estate [Member] | Substandard [Member] | Construction and land development [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	96,448	106,829
Real Estate [Member] | Substandard [Member] | Construction and land development [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Construction and land development [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	39,707	43,388
Real Estate [Member] | Substandard [Member] | Construction and land development [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Construction and land development [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Construction and land development [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Construction and land development [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Construction and land development [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	56,741	63,441
Real Estate [Member] | Substandard [Member] | Construction and land development [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	$ 0
Real Estate [Member] | Substandard [Member] | Consumer loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Consumer loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Consumer loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Consumer loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Consumer loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Consumer loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Consumer loans [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Consumer loans [Member] | Revolving loans [member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	$ 0

Federal Home Loan Bank Advanc_3

Federal Home Loan Bank Advances and Other Borrowings - Summary of Advances from the FHLB were Outstanding (Detail) - FHLB advance [Member] - USD ($)		9 Months Ended
	Dec. 31, 2022	Sep. 30, 2023
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 11,000,000	$ 5,000,000
Due on November 20,2023 with fixed rate 4.57% [Member]
Line of Credit Facility [Line Items]
Line of Credit facility, Advance Date	Nov. 18, 2022
Line of credit facility, maximum borrowing capacity	$ 11,000,000
Line Of Credit Facility, Interest Rate Type	Fixed
Line of Credit Facility, Interest Rate at Period End	4.57%
Line of Credit facility, Maturity	Nov. 20, 2023
Due On May 15 2026 With Fixed Rate 4% [Member]
Line of Credit Facility [Line Items]
Line of Credit facility, Advance Date		May 16, 2023
Line of credit facility, maximum borrowing capacity		$ 5,000,000
Line Of Credit Facility, Interest Rate Type		Fixed
Line of Credit Facility, Interest Rate at Period End		4%
Line of Credit facility, Maturity		May 15, 2026

Federal Home Loan Bank Advanc_4

Federal Home Loan Bank Advances and Other Borrowings - Additional Information (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Federal Reserve Bank of Atlanta [Member]
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 7,800,000	$ 5,800,000
Line of credit facility, current borrowing capacity	0	0
Bank's residential and commercial real estate loans [Member]
Line of Credit Facility [Line Items]
Debt instrument, collateral amount	85,500,000	56,400,000
Line of credit facility, maximum borrowing capacity	80,500,000	45,400,000
Bank's residential and commercial real estate loans [Member] | Federal Reserve Bank of Atlanta [Member]
Line of Credit Facility [Line Items]
Unsecured debt, current	10,700,000	8,400,000
Unsecured federal funds lines of credit [Member]
Line of Credit Facility [Line Items]
Unsecured debt, current	28,500,000	28,500,000
FHLB advance [Member]
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000,000	$ 11,000,000

Commitments - Schedule of Loan

Commitments - Schedule of Loan Commitments Representing Off-Balance Sheet Risk (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Commitments and Letters Of Credit [Line Items]
Commitments to extend credit	$ 51,414,000	$ 49,189,000
Stand-by letters of credit [Member]
Commitments and Letters Of Credit [Line Items]
Commitments to extend credit	$ 689,000	$ 819,000

Commitments - Additional Inform

Commitments - Additional Information (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Commitments And Letters Of Credit [Line Items]
Unfunded commitments, allowance for credit loss	$ 4,670,952	$ 4,362,178
Unfunded Loan Commitment [Member]
Commitments And Letters Of Credit [Line Items]
Unfunded commitments, allowance for credit loss	$ 132,000

Regulatory Matters - Additional

Regulatory Matters - Additional Information (Detail) $ in Billions	Sep. 30, 2023 USD ($)
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Minimum consolidated assets	$ 3

Regulatory Matters - Schedule o

Regulatory Matters - Schedule of Actual and Required Capital Amounts and Ratios of the Bank (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Compliance With Regulatory Capital Requirements Under Banking Regulations [Abstract]
Common Equity Tier 1 Capital to Risk-Weighted Assets, Actual Amount	$ 68,011	$ 67,153
Total Capital to Risk - Weighted Assets, Actual Amount	72,139	71,094
Tier 1 Capital to Risk - Weighted Assets, Actual Amount	68,011	67,153
Tier I Capital to Average Assets, Actual Amount	$ 68,011	$ 67,153
Common Equity Tier 1 Capital to Risk-Weighted Assets, Actual Ratio	20.63%	21.32%
Total Capital to Risk - Weighted Assets, Actual Ratio	21.89%	22.57%
Tier 1 Capital to Risk - Weighted Assets, Actual Ratio	20.63%	21.32%
Tier I Capital to Average Assets, Actual Ratio	15.72%	16.22%
Common Equity Tier 1 Capital to Risk-Weighted Assets, For Capital Adequacy Purposes Amount	$ 14,832	$ 14,172
Total Capital to Risk - Weighted Assets, For Capital Adequacy Purposes Amount	26,368	25,194
Tier 1 Capital to Risk - Weighted Assets, For Capital Adequacy Purposes Amount	19,776	18,895
Tier I Capital to Average Assets, For Capital Adequacy Purposes Amount	$ 17,304	$ 16,558
Common Equity Tier 1 Capital to Risk-Weighted Assets, For Capital Adequacy Purposes Ratio	4.50%	4.50%
Total Capital to Risk - Weighted Assets, For Capital Adequacy Purposes Ratio	8%	8%
Tier 1 Capital to Risk - Weighted Assets, For Capital Adequacy Purposes Ratio	6%	6%
Tier I Capital to Average Assets, For Capital Adequacy Purposes Ratio	4%	4%
Common Equity Tier 1 Capital to Risk-Weighted Assets, To Be Well Capitalized Under prompt Corrective Action Provisions Amount	$ 21,424	$ 20,470
Total Capital to Risk - Weighted Assets, To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	32,960	31,492
Tier 1 Capital to Risk - Weighted Assets, To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	26,368	25,194
Tier I Capital to Average Assets, To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 21,630	$ 20,697
Common Equity Tier 1 Capital to Risk-Weighted Assets, To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	6.50%	6.50%
Total Capital to Risk - Weighted Assets, To Be Well Capitalization Under Prompt Corrective Action Provisions Ratio	10%	10%
Tier 1 Capital to Risk - Weighted Assets, To Be Well Capitalization Under Prompt Corrective Action Provisions Ratio	8%	8%
Tier I Capital to Average Assets, To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	5%	5%

Fair Value Measurement - Summar

Fair Value Measurement - Summary of Assets Recorded at Fair Value on a Recurring Basis (Detail) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	$ 41,683,651	$ 43,096,552
US treasuries [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	9,330,547	9,324,532
Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	8,224,295	8,732,033
Collateralized mortgage obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	14,071,759	14,844,030
Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	7,078,310	7,028,911
Corporate obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	2,978,740	3,167,046
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	41,683,651	43,096,552
Level 2 [Member] | US treasuries [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	9,330,547	9,324,532
Level 2 [Member] | Mortgage-backed securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	8,224,295	8,732,033
Level 2 [Member] | Collateralized mortgage obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	14,071,759	14,844,030
Level 2 [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	7,078,310	7,028,911
Level 2 [Member] | Corporate obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investment securities available-for-sale	$ 2,978,740	$ 3,167,046

Fair Value Measurement - Summ_2

Fair Value Measurement - Summary of Assets Recorded at Fair Value on a Nonrecurring Basis (Detail) - Fair Value, Nonrecurring [Member] - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Assets, Fair Value Disclosure [Abstract]
Other real estate owned	$ 0	$ 683,800
Individually evaluated loans	597,855
Assets recorded at fair value on a recurring basis	597,855	683,800
Level 3 [Member]
Assets, Fair Value Disclosure [Abstract]
Other real estate owned	0	683,800
Individually evaluated loans	597,855
Assets recorded at fair value on a recurring basis	$ 597,855	$ 683,800

Fair Value Measurement - Summ_3

Fair Value Measurement - Summary of Significant Unobservable Inputs Used in Fair Value Measurement of Level 3 Assets (Detail) - Fair Value, Nonrecurring [Member]	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other Real Estate Owned Fair Value Disclosure	$ 0	$ 683,800
Individually evaluated loans	597,855
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other Real Estate Owned Fair Value Disclosure	0	$ 683,800
Individually evaluated loans	$ 597,855
Fair Value, Inputs, Level 3 [Member] | Valuation Third Party Appraisals And Sales Contracts [Member] | Weighted Average [Member] | Measurement Input Collateral Discounts And Estimated Costs To Sell [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other Real Estate Owned, Measurement Input	0	52
Individually evaluated loans, Measurement input	10

Fair Value Measurement - Summ_4

Fair Value Measurement - Summary of Carrying Amounts and Estimated Fair Values of Bank's Financial Instruments (Detail) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Financial assets:
Certificates of deposit with other banks	$ 992,000	$ 1,739,000
Investment securities available-for-sale	41,683,651	43,096,552
Other investments	1,295,650	1,377,500
Mortgage loans held for sale	201,285	2,085,099
Loans, net	353,588,348	334,138,871
Bank owned life insurance	11,655,587	11,442,653
Financial liabilities:
Deposits	347,168,011	329,128,253
FHLB advances	5,000,000	11,000,000
Reported Value Measurement [Member]
Financial assets:
Cash and cash equivalents	17,219,418	25,545,872
Certificates of deposit with other banks	992,000	1,739,000
Investment securities available-for-sale	41,683,651	43,096,552
Other investments	1,295,650	1,377,500
Mortgage loans held for sale	201,285	2,085,099
Loans, net	353,588,348	334,138,871
Bank owned life insurance	11,655,587	11,442,653
Financial liabilities:
Deposits	347,168,011	329,128,253
FHLB advances	5,000,000	11,000,000
Estimate of Fair Value Measurement [Member]
Financial assets:
Cash and cash equivalents	17,219,418	25,545,872
Certificates of deposit with other banks	992,000	1,739,000
Investment securities available-for-sale	41,683,651	43,096,552
Other investments	1,295,650	1,377,500
Mortgage loans held for sale	201,285	2,085,099
Loans, net	334,359,651	318,195,000
Bank owned life insurance	11,655,587	11,442,653
Financial liabilities:
Deposits	346,180,905	327,436,855
FHLB advances	4,916,414	10,953,000
Estimate of Fair Value Measurement [Member] | Level 1 [Member]
Financial assets:
Cash and cash equivalents	17,219,418	25,545,872
Certificates of deposit with other banks	992,000	1,739,000
Bank owned life insurance	11,655,587	11,442,653
Financial liabilities:
Deposits	251,714,239	239,622,855
Estimate of Fair Value Measurement [Member] | Level 2 [Member]
Financial assets:
Investment securities available-for-sale	41,683,651	43,096,552
Other investments	1,295,650	1,377,500
Mortgage loans held for sale	201,285	2,085,099
Estimate of Fair Value Measurement [Member] | Level 3 [Member]
Financial assets:
Loans, net	334,359,651	318,195,000
Financial liabilities:
Deposits	94,466,666	87,814,000
FHLB advances	$ 4,916,414	$ 10,953,000

Shareholders' Equity and Earn_3

Shareholders' Equity and Earnings Per Share - Additional Information (Detail) - $ / shares	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2023	Sep. 30, 2023	Dec. 31, 2022	Aug. 04, 2022
Class of Stock [Line Items]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased				250,000
Treasury stock, (Shares)		0	75,172
Shares repurchased and retired		304,558
Average price of treasury stock per share		$ 14.45	$ 14.44
Options were deemed dilutive		0
Retired treasury stock	75,172

Shareholders' Equity and Earn_4

Shareholders' Equity and Earnings Per Share - Summary of Earnings per Common Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Numerator:
(Loss) Income applicable to common shares	$ (94,587)	$ 703,018	$ 384,152	$ 1,993,407
Denominator:
Weighted average common shares outstanding	4,730,279	4,870,692	4,858,160	4,889,131
Effective of dilutive securities:
Weighted average common shares outstanding - assuming dilution	4,730,279	4,870,692	4,870,306	4,889,131
(Loss) Earnings per common share	$ (0.02)	$ 0.14	$ 0.08	$ 0.41
(Loss) Earnings per common share - assuming dilution	$ (0.02)	$ 0.14	$ 0.08	$ 0.41
Restricted Stock [Member]
Effective of dilutive securities:
Restricted stock / Stock options (in shares)	0	0	12,146	0
Stock options [Member]
Effective of dilutive securities:
Restricted stock / Stock options (in shares)	0	0	0	0