TC Bancshares (TCBC) 10-K 22 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Mar. 22, 2024	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Trading Symbol	TCBC
Entity Registrant Name	TC BANCSHARES, INC.
Entity Central Index Key	0001850398
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Shell Company	false
Title of 12(b) Security	Common Stock, par value $0.01
Security Exchange Name	NASDAQ
Entity File Number	001-40637
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
Document Transition Report	false
Entity Common Stock, Shares Outstanding		4,321,148
Entity Public Float			$ 60
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction	false
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the Registrant's definitive proxy statement (the "Proxy Statement") for its 2024 annual meeting of shareholders are incorporated by reference herein into Part III, Items 10 through 14 of this Annual Report.
Document Annual Report	true
Auditor Name	WIPFLI LLP
Auditor Location	Atlanta, Georgia
Auditor Firm ID	344

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 25,039,214	$ 25,545,872
Certificates of deposit with other banks	0	1,739,000
Investment securities available-for-sale (amortized cost of $46,807,212 and $47,834,395; $0 allowance for credit losses)	42,964,495	43,096,552
Other investments	1,629,150	1,377,500
Mortgage loans held for sale	289,111	2,085,099
Loans	376,899,968	338,501,049
Allowance for credit losses	(4,836,878)	(4,362,178)
Net loans	372,063,090	334,138,871
Premises and equipment, net	4,782,760	3,132,282
Right-of-use asset	1,944,885	0
Other real estate owned	0	683,800
Bank owned life insurance	11,729,019	11,442,653
Accrued interest receivable and other assets	6,141,545	6,375,897
Total Assets	466,583,269	429,617,526
Deposits:
Demand	41,571,035	38,703,612
Interest-bearing demand	52,721,981	58,873,304
Savings	164,622,926	142,045,939
Certificates of deposit	110,952,852	89,505,398
Total deposits	369,868,794	329,128,253
Federal Home Loan Bank advances	11,000,000	11,000,000
Lease liability	2,102,426	0
Accrued interest payable and other liabilities	3,977,628	4,211,439
Total liabilities	386,948,848	344,339,692
Stockholders' Equity
Common stock, $.01 par value, 20,000,000 shares authorized as of December 31, 2023 and 2022; 4,461,667 shares and 5,049,372 shares issued as of December 31, 2023 and 2022 respectively; 4,461,667 and 4,974,200 shares outstanding as of December 31, 2023 and 2022, respectively	44,617	50,494
Additional paid in capital	43,181,994	48,267,762
Retained earnings	42,863,945	45,876,694
Accumulated other comprehensive loss	(3,125,257)	(4,305,039)
Treasury stock: -0- shares and 75,172 shares as of December 31, 2023 and 2022, respectively	0	(1,085,265)
Unearned ESOP 333,088 shares and 352,682 shares unallocated at December 31, 2023 and 2022, respectively	(3,330,878)	(3,526,812)
Total stockholders' equity	79,634,421	85,277,834
Total Liabilities and Stockholders' Equity	$ 466,583,269	$ 429,617,526

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 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	4,461,667	5,049,372
Common stock, shares outstanding	4,461,667	4,974,200
Treasury stock, (Shares)	0	75,172
Unearned ESOP, shares unallocated	333,088	352,682
Investment securities available-for-sale, amortized cost	$ 46,807,212	$ 47,834,395
Investment securities available-for-sale, allowance for credit losses	$ 0

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest and Dividend Income:
Interest and fees on loans	$ 18,129,865	$ 13,880,109
Interest and dividends on taxable investment securities	1,585,248	906,936
Interest on deposits with other banks and federal fund sold	1,101,382	539,993
Total interest and dividend income	20,816,495	15,327,038
Interest Expense
Interest on deposits	6,619,095	1,301,618
Interest on borrowings	272,769	55,300
Total interest expense	6,891,864	1,356,918
Net interest income	13,924,631	13,970,120
Provision for Credit Losses	175,000	110,905
Net interest income after provision for Credit losses	13,749,631	13,859,215
Other Income:
Service charges on deposits accounts	547,766	584,510
Gain on sale of loans	245,362	1,061,276
Gain on sale of fixed assets	12,086	0
Bank owned life insurance income	286,366	276,080
Other	64,163	31,137
Total other income	1,155,743	1,953,003
Other Expense:
Salaries and employee benefits	8,526,759	7,903,629
Occupancy and equipment	1,294,952	827,785
Other real estate owned, net of operations, loss on sales and write-downs	37,844	131,606
Other expense	4,671,764	4,513,313
Total other expense	14,531,319	13,376,333
Income Before Income Taxes	374,055	2,435,885
Income tax (benefit) expense	108,230	675,472
Net Income	$ 265,825	$ 1,760,413
Earnings per share:
Basic	$ 0.06	$ 0.36
Diluted	$ 0.06	$ 0.36
Weighted Average Shares Outstanding:
Basic	4,783,618	4,880,723
Diluted	4,796,488	4,881,923

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 265,825	$ 1,760,413
Unrealized gains (losses) on securities available-for-sale:
Holding gains (losses) arising during the period, net of taxes of $214,747 and ($1,127,099), respectively	680,379	(3,371,973)
Change in post-retirement benefit obligations, net of taxes of $167,802 and $226,917, respectively	499,403	675,335
Total other comprehensive income (loss)	1,179,782	(2,696,638)
Comprehensive Income (Loss)	$ 1,445,607	$ (936,225)

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive (loss) Income (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Unrealized gains (losses) on available for sale securities tax component	$ 214,747	$ (1,127,099)
Change in post-retirement benefit obligations tax component	$ 167,802	$ 226,917

Consolidated Statements Of Chan

Consolidated Statements Of Changes In Stockholders' Equity - 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	1,760,413						$ 1,760,413
Other comprehensive income, net of tax	(2,696,638)								(2,696,638)
Restricted stock award			1,566		(1,566)
Amortization of unearned compensation associated with restricted stock	465,072				465,072
Stock based compensation	361,493				361,493
Repurchase of stock for tax obligation on restricted shares	(82,685)		(56)		(82,629)
Release of ESOP shares	$ 240,250				44,315								195,935
Dividends	(497,387)						(497,387)
Repurchase of common stock	$ (1,085,265)										$ (1,085,265)
Ending 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	265,825						265,825
Other comprehensive income, net of tax	1,179,782								1,179,782
Amortization of unearned compensation associated with restricted stock	484,944				484,944
Stock based compensation	225,810				225,810
Repurchase of stock for tax obligation on restricted shares	(86,393)		(62)		(61,688)		$ (24,643)
Release of ESOP shares	$ 270,585				74,651								195,934
Dividends	(463,076)						(463,076)
Repurchase of common stock	$ (6,062,999)										(6,062,999)
Retirement of common stock	(1,155,387)		(5,815)		(5,809,485)		$ (2,488,351)				$ 7,148,264
Cumulative change in accounting principle	(302,504)						(302,504)
Ending Balance at Dec. 31, 2023	$ 79,634,421		$ 44,617		$ 43,181,994		$ 42,863,945		$ (3,125,257)				$ (3,330,878)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities
Net income	$ 265,825	$ 1,760,413
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation, amortization and accretion	686,348	652,727
Lease expense	157,541	0
Deferred income tax expense	113,086	683,123
Provision for credit losses	175,000	110,905
Net loss on sale of other real estate owned	30,848
(Gain) loss on sale of premises and equipment	(12,086)	583
Stock based compensation	710,754	826,565
ESOP expense	270,585	240,250
Increase in cash surrender value of bank owned life insurance	(286,366)	(276,080)
Write-down of other real estate owned	0	107,825
Gain on mortgage loans sold, net	(245,362)	(971,970)
Proceeds from the sale of mortgage loans held for sale	14,640,905	49,782,816
Originations of mortgage loans held for sale	(12,599,555)	(48,051,238)
Change in:
Accrued interest receivable and other assets	(140,985)	(1,036,576)
Accrued interest payable and other liabilities	265,592	544,335
Net cash provided by operating activities	4,032,130	4,373,678
Cash Flows from Investing Activities
Net change in interest-bearing deposits in other banks	1,739,000	1,712,000
Purchase of investment securities available-for -sale	(962,344)	(5,750,000)
Proceeds from calls, paydowns and maturities of investment securities available-for-sale	1,771,566	3,480,977
Purchase of other investments	(719,150)	(1,186,800)
Proceeds from sales of other investment	467,500	0
Net change in loans	(38,354,219)	(67,945,328)
Proceeds from sales of other real estate owned	652,952	323,475
Proceeds from sales of premises and equipment	18,500	0
Purchase of premises and equipment	(2,125,279)	(255,667)
Net cash used in investing activities	(37,511,474)	(69,621,343)
Cash Flows from Financing Activities:
Net change in deposits	40,740,541	39,568,043
Proceeds from Federal Home Loan Bank advances	14,500,000	11,000,000
Repayments of Federal Home Loan Bank advances	(14,500,000)	0
Dividends	(463,076)	(497,387)
Repurchase and retirement of common stock	(7,218,386)	(1,085,265)
Repurchase of stock	(86,393)	(82,685)
Net cash provided by financing activities	32,972,686	48,902,706
Net Change in Cash and Cash Equivalents	(506,658)	(16,344,959)
Cash and Cash Equivalents, Beginning of Year	25,545,872	41,890,831
Cash and Cash Equivalents, End of Year	25,039,214	25,545,872
Supplement Disclosures of Cash Flow Information:
Cash paid during the period for interest	6,454,199	1,242,524
Cash received from tax refund	0	6,885
Non-Cash Investing and Financing Activities:
Transfer of loans to other real estate owned	0	0
Change in unrealized losses on securities-for-sale, net of tax	680,379	(3,371,973)
Change in defined benefit pension obligations, net of tax	$ 499,403	$ 675,335

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations: TC Bancshares, Inc. (the "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 (the "Bank"). The Company owns 100 % of the outstanding stock of the Bank. The Bank opened in 1934 and was chartered 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; 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 have been prepared in accordance with GAAP and with the instructions to Form 10-K adopted by the Securities and Exchange Commission (the “SEC”). In preparing financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts in the financial statements. Actual results could differ significantly from those estimates. Material estimates common to the banking industry that are particularly susceptible to significant change in the near term include, but are not limited to, the determination of the allowance for credit losses and the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, the valuation of the post-retirement obligation, and valuation allowance associated with the realization of deferred tax assets, which are based on future taxable income. Cash and Cash Equivalents: For purposes of reporting cash flows, cash and cash equivalents include cash and balances due from banks and federal funds sold, all of which mature within 90 days. Effective March 26, 2020, the Federal Reserve eliminated reserve requirements for depository institutions. These reserve requirements are subject to annual adjustment by the Federal Reserve. Investment Securities: The Company classifies its securities in one of three categories: trading, available-for-sale, or held-to-maturity. Trading securities are bought and held principally for the purpose of selling them in the near term. Held-to-maturity securities are those securities for which the Company has the ability and intent to hold the security until maturity. All other securities not included in trading or held-to-maturity are classified as available-for-sale. As of December 31, 2023 and 2022, all of the Company's securities were classified as available-for-sale. Trading and available-for-sale securities are recorded at fair value. Held-to-maturity securities are recorded at amortized cost, adjusted for the amortization of premiums and accretion of discounts. Unrealized holding gains and losses, net of the related tax effect, on securities available-for-sale are excluded from income and are reported as a separate component of accumulated other comprehensive income in stockholders’ equity until realized. Transfers of securities between categories are recorded at fair value at the date of transfer. Effective January 1, 2023, the Company evaluates individual available-for-sale securities in an unrealized loss position by first determining whether the decline in fair value below the amortized cost basis of the security has resulted from a credit loss or other factors. A credit loss exists when the present value of cash flows expected to be collected from the security is less than the amortized cost basis of the security. In determining whether a credit loss exists, the Company considers the extent to which the fair value is less than the amortized cost basis, adverse conditions related to the security, the industry, or geographic areas, the payment structure of the debt security, failure of the issuer to make scheduled payments, and any changes to the rating of the security. Impairment related to credit losses is recognized through an allowance for credit losses up to the amount that the fair value is less than the amortized cost basis. Changes to the allowance are recognized through earnings as a provision for (or a recovery of) credit losses. Impairment related to other factors is recognized in other comprehensive income. Premiums and discounts are amortized or accreted over the life of the related security as an adjustment to the yield. Realized gains and losses for securities classified as available-for-sale are i ncluded in income and are derived using the specific identification method for determining the cost of securities sold. Other Investments: Other investments are carried at cost and consist of Federal Reserve Bank and Federal Home Loan Bank of Atlanta (“FHLB”) stock, which are held in accordance with certain lender and/or member requirements and are stated at cost, which approximates fair value. The Bank is required to hold the FHLB stock as a member of the FHLB, and transfer of the stock is substantially restricted. The stock is pledged as collateral for outstanding FHLB advances. Loans, Loan Fees and Interest Income on Loans: Loans are stated at the principal amount outstanding, net of the allowance for credit losses. Interest on loans is calculated by using the simple interest method on daily balances of the principal amount outstanding. Accrual of interest is discontinued on a loan when management believes, after considering economic and business conditions and collection efforts that the borrower’s financial condition is such that collection of interest is doubtful. When a loan is placed on nonaccrual status, previously accrued and uncollected interest is charged to interest income on loans. Generally, payments on nonaccrual loans are applied to principal. Interest income on certain, well collateralized loans, may be recognized using the cash-basis method of accounting. Loan fees, net of certain origination costs, are deferred and amortized over the lives of the respective loans. 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 cumulative effective adjustment to 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 $ 149,000 for unfunded commitments net of a corresponding increase in deferred tax assets of $ 102,000 . 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 same segmentation is utilized for off-balance sheet commitments as is applied to the funded loan portfolio. 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) for each loan segment. We then apply the loss rates that were derived on the funded loan portfolio, by loan segment, to calculate the Unfunded Reserve. 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 represented an amount which, in management's judgment, based on, among other things, historical losses and on the current economic environment, would be adequate to absorb probable losses on existing loans that may become uncollectible. Loans deemed uncollectible were charged-off and deducted from the allowance and recoveries on loans previously charged-off were added back to the allowance. Management's judgment in determining the adequacy of the allowance was based on evaluations of the collectability of loans. These evaluations took 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. Mortgage Loans Held for Sale: The Bank sells mortgage loans for an amount equal to the principal amount of loans with yields to investors based upon current market rates. Realized gains and losses related to loan sales are included in gains on sale of loans and are determined using the specific identification method. For financial reporting purposes, the Bank classifies a portion of its loans as “Mortgage loans held for sale”. Included in this category are loans which the Bank has the current intent to sell and loans which are available to be sold in the event the Bank determines that loans should be sold to support the Bank’s investment and liquidity objectives. Loans included in this category for which the Bank has the current intention to sell are recorded at the lower of the aggregate cost or fair value. As of December 31, 2023 and 2022, the Bank ha d $ 289,111 a nd $ 2.1 million, respectively, in loans classified as “Mortgage loans held for sale.” Premises and Equipment: Premises and equipment are carried at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related asset. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. The cost of maintenance and repairs which do not improve or extend the useful life of the respective asset is charged to income as incurred, whereas significant renewals and improvements are capitalized. The range of estimated useful lives for premises and equipment is: Building and improvements 20 - 40 years Furniture, automobiles and equipment 5 - 10 years Leases: ASC 842, “Leases” (“ASC 842”) requires a lessee to recognize a right-of-use asset and a lease liability for all leases with a term greater than 12 months on its consolidated balance sheet regardless of whether the lease is classified as financing or operating. All of the Company's lessee arrangements are operating leases, being real estate leases for Company facilities. Under these arrangements, the Company records right-of-use assets and corresponding lease liabilities, each of which is based on the present value of the remaining lease payments discounted using the risk-free rate practical expedient allowable under ASC 842. Right-of-use assets and the related lease liabilities are reported on separate line items on the consolidated balance sheets. All leases are recorded on the consolidated balance sheet except for leases with an initial term less than 12 months for which the Company elected short-term lease recognition under ASC 842. Lease terms may contain renewal and extension options and early termination features. Many leases include one or more options to renew, with renewal terms that can extend the lease term from one to ten years or more. The exercise of lease renewal options is at the Company's sole discretion. Renewal options which are reasonably certain to be exercised in the future were included in the measurement of right-of-use assets and lease liabilities. Lease expense is recognized on a straight-line basis over the lease term and is recorded in the “Occupancy and equipment” line item in the consolidated statements of operations. The Company does not have any material sublease agreements currently in place. Advertising Costs: Advertising costs are expensed as incurred. Other Real Estate Owned: Other real estate owned ("OREO") represents properties acquired through or by deed in lieu of loan foreclosure and is initially recorded at fair value less estimated costs to sell. Any write-down to fair value at the time of transfer to other real estate owned is charged to the allowance for credit losses. Costs of improvements are capitalized, whereas costs relating to holding other real estate owned and subsequent adjustments to the value are expensed. As of December 31, 2023 , the Company had no OREO on its books and had $ 684,000 of OREO at year end 2022 . Bank owned life insurance: The Bank has purchased life insurance policies on certain key executives and members of management. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other changes or other amounts due that are probable of settlement. Income Taxes: The Company uses the liability method of accounting for income taxes which requires the recognition of deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Additionally, this method requires the recognition of future tax benefits, such as net operating loss carryforwards, to the extent that realization of such benefits is more likely than not. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the assets and liabilities are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income tax expense in the period that includes the enactment date. In the event the future tax consequences of differences between the financial reporting bases and the tax bases of the Company’s assets and liabilities results in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such asset is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some portion or all of the deferred tax asset will not be realized. In assessing the realization of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies. The Company currently evaluates income tax positions judged to be uncertain. A loss contingency reserve is accrued if it is probable that the tax position will be challenged, it is probable that the future resolution of the challenge will confirm that a loss has been incurred, and the amount of such loss can be reasonably estimated. The Company and the Bank file consolidated income tax returns, with income tax expense or benefit computed and allocated on a separate return basis. Post-Retirement Defined Benefit Obligation: The Bank accounts for its post-retirement defined benefit obligations under Accounting Standards Codification (“Codification” or “ASC”) Topic 715, Retirement Benefits (“ASC 715”). The under or over funded status of the Bank’s post-retirement defined benefit obligations are recognized as a liability or asset in the balance sheet. To the extent these obligations are funded, changes in funded status are reflected in other comprehensive income. Net actuarial gains and losses and adjustments to prior service costs that are not recorded as components of the net periodic benefit cost are charged to other comprehensive income. 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. The residual balance of unearned ESOP shares are reflected as a reduction of stockholders' equity on the Company's balance sheet. 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. During the year ended December 31, 2023, no stock options were granted under the Equity Plan, while 357,510 stock options were granted during the year ended December 31, 2022. In addition, no restricted stock awards were granted during the year ended December 31, 2023, while 156,590 restricted stock awards were granted during the year ended December 31, 2022. During the years ended December 31, 2023, and 2022, there were 30,998 and 32,598 restricted stock awards that vested, respectively, and there were 92,994 unvested as of December 31, 2023. Stock Based Compensation: The Company accounts for its stock-based compensation plan using a fair value-based method of accounting, whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. Revenue from Contracts with Customers: Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (“Accounting Standards Codification (“ASC”) Topic 606”) (“ASU 2014-09”) focuses on revenues from contracts earned over time. Fee income is generally earned over a short period of time, such as monthly, or is earned concurrently with a specific transaction. The Company records a gain or loss from the sale of other real estate owned (“OREO”) when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. There are no ASC Topic 606 implications unless the Company finances the sale of the OREO property. ASC Topic 606 could change the timing of revenue recognition in the case of seller financing. The Company's other revenue streams are outside the scope of ASC Topic 606. Comprehensive Income (Loss): The Company has elected to present comprehensive income (loss) in a separate statement of comprehensive income (loss). Accumulated other comprehensive income (loss) includes the net of tax effect of unrealized gains (losses) on securities available-for-sale and the unfunded post-retirement benefit obligation of the Company’s defined benefit plans. Treasury Stock: Treasury stock is accounted for by the cost method. Subsequent reissuances are accounted for at average cost. It is the current practice of the Company to retire shares as they are repurchased. See Note 14 f or further discussion. Earnings per Share: Basic earnings per share represents income available to common stockholders 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 commons 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. 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 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. Subsequent Events: We have evaluated subsequent events through the time of filing on the date we have issued this Annual Report on Form 10-K. As of the time of filing, there were no material, reportable subsequent events. Recent 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.

Investment Securities

Investment Securities	12 Months Ended
	Dec. 31, 2023
Investments [Abstract]
Investment Securities	NOTE 2 - INVESTMENT SECURITIES Investment securities available-for-sale at December 31, 2023 and 2022 are as follows: Amortized Gross Gross Estimated Fair Value as December 31, 2023- US treasuries $ 10,089,682 $ — $ 555,847 $ 9,533,835 22 % Mortgage-backed securities 10,157,271 43,157 787,592 9,412,836 22 % Collateralized mortgage 14,676,623 — 722,772 13,953,851 33 % Municipal bonds 8,758,636 — 1,292,743 7,465,893 17 % Corporate obligations 3,125,000 — 526,920 2,598,080 6 % $ 46,807,212 $ 43,157 $ 3,885,874 $ 42,964,495 100 % 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 December 31, 2023 and 2022: December 31, 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 9,533,835 555,847 4,461,054 648,237 Mortgage-backed securities 8,406,330 787,592 5,727,694 581,478 Collateralized mortgage obligations 13,953,851 722,772 9,285,366 539,954 Municipal bonds 7,465,893 1,292,743 7,028,911 1,733,506 Corporate obligations 2,598,080 526,920 2,515,582 359,418 Total more than 12 months 41,957,989 3,885,874 29,018,607 3,862,593 Total $ 41,957,989 $ 3,885,874 $ 43,096,552 $ 4,737,843 At December 31, 2023 and 2022, unrealized losses in the investment portfolio related to debt securities. 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 the repayment sources of principal and interest are backed by government entities. At December 31, 2023, five of five US treasuries, 14 of 16 mortgage-backed securities, 13 of 13 collateralized mortgage obligations, nine of nine municipals and six of six corporate obligations contained unrealized losses. At December 31, 2022, all 48 securities contained unrealized losses. The Bank does not intend to sell the investments and it is not likely that the Bank will be required to sell the investments before recovery of their amortized cost basis, which may be at maturity. As of December 31, 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 December 31, 2023 and 2022, accrued interest on investment securities was approximately $ 214,000 an d $ 211,000 , respectively. The amortized cost and estimated fair value of investment securities available-for-sale at December 31, 2023, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because 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 $ 5,000,845 $ 4,970,749 1 to 5 years 6,094,486 5,446,465 5 to 10 years 10,877,987 9,180,594 Over 10 years Mortgage-backed securities and collateralized mortgage obligations 24,833,894 23,366,687 Total $ 46,807,212 $ 42,964,495 The Bank did not sell any investment securities available-for-sale during 2023 or 2022. Securities with market values of approximatel y $ 2.0 million an d $ 197,000 at December 31, 2023 and 2022 , respectively, were pledged to secure public deposits.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	12 Months Ended
	Dec. 31, 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 December 31, 2023 and 2022, are summarized as follows: December 31, 2023 Percent December 31, 2022 Percent Real estate loans: Residential $ 148,533,603 39.29 % $ 138,275,923 40.72 % Home equity 11,099,027 2.94 % 12,410,820 3.65 % Multi-family 19,137,789 5.06 % 19,649,491 5.79 % Commercial 123,572,774 32.69 % 116,109,590 34.19 % Construction and land development 55,461,430 14.67 % 28,660,635 8.44 % Total real estate loans 357,804,623 315,106,459 Consumer loans 3,345,453 0.88 % 846,717 0.25 % Commercial and industrial loans 16,918,558 4.47 % 23,644,426 6.96 % Total loans 378,068,634 100.00 % 339,597,602 100.00 % Less: Allowance for credit losses 4,836,878 4,362,178 Deferred loan fees 1,168,666 1,096,553 Loans, net $ 372,063,090 $ 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 multifamily 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 December 31, 2023 and 2022, accrued interest on loans was approximatel y $ 1.4 million an d $ 1.1 million, 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 year ended December 31, 2023, and the activity in the allowance for loan losses by portfolio segment for the year ended December 31, 2022. Real Estate Loans Residential Home Equity Multi-family Commercial Construction and Land Development Consumer loans Commercial and Industrial loans Unallocated Total Year Ended December 31, 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 — — — — — ( 33,879 ) ( 77,940 ) — ( 111,819 ) Recoveries 36,000 — — — 22,690 2,897 94,932 — 156,519 Provision 52,197 ( 41,142 ) ( 75,359 ) 154,031 121,219 9,757 ( 45,703 ) — 175,000 Balance at December 31, 2023 $ 3,077,852 $ 117,716 $ 82,293 $ 1,092,137 $ 306,149 $ 27,930 $ 132,801 $ — $ 4,836,878 Year Ended December 31, 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 ) — — — — ( 64,612 ) — — ( 67,454 ) Recoveries 53,026 — — — 11,345 6,884 63,873 — 135,128 Provision 442,122 12,154 ( 62,586 ) ( 125,553 ) ( 97,342 ) 56,545 ( 92,415 ) ( 22,020 ) 110,905 Balance at December 31, 2022 $ 1,960,955 $ 186,733 $ 225,869 $ 1,632,241 $ 264,589 $ 615 $ 81,182 $ 9,994 $ 4,362,178 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 December 31, 2023 and 2022: Loans Allowance for credit losses Individually Collectively Individually Collectively December 31, 2023 - Real estate loans: Residential $ 512,611 $ 148,020,992 $ — $ 3,077,852 Home equity 47,078 11,051,949 4,986 112,730 Multi-family — 19,137,789 — 82,293 Commercial — 123,572,774 — 1,092,137 Construction and development — 55,461,430 — 306,149 Total real estate loans 559,689 357,244,934 4,986 4,671,161 Consumer loans — 3,345,453 — 27,930 Commercial and industrial loans 728,483 16,190,075 69,660 63,141 Total $ 1,288,172 $ 376,780,462 $ 74,646 $ 4,762,232 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 December 31, 2023. Collateral Type Real Estate Other Business Assets Total Without an Allowance With an Allowance Allowance Allocation December 31, 2023 - Real estate loans: Residential $ 512,611 $ — $ 512,611 $ 512,611 $ — $ — Home equity 47,078 — 47,078 29,078 18,000 4,986 Multi-family — — — — — — Commercial — — — — — — Construction and land development — — — — — — Total real estate loans 559,689 — 559,689 541,689 18,000 4,986 Consumer loans — — — — — — Commercial and industrial loans — 728,483 728,483 48,536 679,947 69,660 Total $ 559,689 $ 728,483 $ 1,288,172 $ 590,225 $ 697,947 $ 74,646 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 December 31, 2023 and 2022, by class of loans: 30-59 60-89 90 Days Total Current Total Non-accrual December 31, 2023 - Real estate loans: Residential $ 153,793 $ 89,089 $ 11,951 $ 254,833 $ 148,278,770 $ 148,533,603 $ 512,611 Home equity — — 47,078 47,078 11,051,949 11,099,027 47,078 Multi-family — — — — 19,137,789 19,137,789 — Commercial — — — — 123,572,774 123,572,774 — Construction — — — — 55,461,430 55,461,430 — Total real 153,793 89,089 59,029 301,911 357,502,712 357,804,623 559,689 Consumer loans — 993 — 993 3,344,460 3,345,453 — Commercial and — — — — 16,918,558 16,918,558 728,483 $ 153,793 $ 90,082 $ 59,029 $ 302,904 $ 377,765,730 $ 378,068,634 $ 1,288,172 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 December 31, 2023 and 2022, there wer e no loans greater than 90 days past due and still accruing. As of December 31, 2023, there was one nonaccrual commercial and industrial loan with a balance of $ 680,000 that had a related specific allowance of $ 70,000 . In addition, there was one nonaccrual home equity loan with a balance of $ 18,000 that had a related specific allowance of $ 5,000 . 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 13, Fair Value Measurement, in the Notes to Consolidated Financial Statements. Since the adoption of ASU 2022-02 and during year ended December 31, 2023, the Company has modified one loan for a borrower experiencing financial difficulty. This modification involved a payment deferral, which was considered to be in the best interest of all parties involved, as we believe this will allow the customer to fulfill their financial obligation. As of December 31, 2023 , this loan had an outstanding balance of $ 680,000 and a specific reserve of $ 70,000 . This loan was less than 30 days past due as of December 31, 2023. No loans that were modified since the adoption of ASU 2022-02 subsequently defaulted during the year ended December 31, 2023. 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 $ 341,000 at the end of 2023 . Two of these loans, totaling $ 50,000 , were included in individually analyzed loans and were nonaccruing at December 31, 2023 . During the year ended December 31, 2022, the Company did not modify any loans as a TDR prior to the adoption of ASU 2022-02. No loans that were modified as a TDR prior to the adoption of ASU 2022-02 subsequently defaulted during the years ended December 31, 2023 and 2022. The Company may offer 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 years ended December 31, 2023 and 2022. Credit Quality: The Company categorized 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 December 31, 2023 and 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 December 31, 2023 - Real estate loans: Residential Pass $ 14,694,776 $ 57,063,833 $ 23,699,662 $ 12,943,574 $ 5,972,902 $ 31,534,700 $ 1,162,823 $ 147,072,270 Special Mention — — — — — — — — Substandard — 595,374 — 103,571 103,813 358,575 300,000 1,461,333 Total residential 14,694,776 57,659,207 23,699,662 13,047,145 6,076,715 31,893,275 1,462,823 148,533,603 YTD Gross Charge-offs — — — — — — — — Home equity Pass — — — — — — 11,051,949 11,051,949 Special Mention — — — — — — — — Substandard — — — — — — 47,078 47,078 Total home equity — — — — — — 11,099,027 11,099,027 YTD Gross Charge-offs — — — — — — — — Multi-family Pass 700,663 954,603 3,763,531 6,310,552 879,044 6,529,396 — 19,137,789 Special Mention — — — — — — — — Substandard — — — — — — — — Total multi-family 700,663 954,603 3,763,531 6,310,552 879,044 6,529,396 — 19,137,789 YTD Gross Charge-offs — — — — — — — — Commercial Pass 21,791,642 15,233,118 24,305,955 13,608,050 19,709,850 20,421,922 74,946 115,145,483 Special Mention — — — — — 3,605,149 — 3,605,149 Substandard — — 491,804 2,742,136 — — 1,588,202 4,822,142 Total commercial 21,791,642 15,233,118 24,797,759 16,350,186 19,709,850 24,027,071 1,663,148 123,572,774 YTD Gross Charge-offs — — — — — — — — Construction and land Pass 25,084,297 9,150,217 8,140,282 53,356 31,944 2,118,212 10,821,270 55,399,578 Special Mention — — — — — 10,416 — 10,416 Substandard — — — — — 51,436 — 51,436 Total construction and land development 25,084,297 9,150,217 8,140,282 53,356 31,944 2,180,064 10,821,270 55,461,430 YTD Gross Charge-offs — — — — — — — — Total real estate loans 62,271,378 82,997,145 60,401,234 35,761,239 26,697,553 64,629,806 25,046,268 357,804,623 Consumer loans Pass 2,813,398 313,560 68,213 42,768 43,689 23,673 40,152 3,345,453 Special Mention — — — — — — — — Substandard — — — — — — — — Total consumer loans 2,813,398 313,560 68,213 42,768 43,689 23,673 40,152 3,345,453 YTD Gross Charge-offs 28,198 5,681 — — — — — 33,879 Commercial and industrial loans Pass 2,168,653 2,730,858 1,272,875 1,546,208 334,685 881,462 3,589,607 12,524,348 Special Mention 288,188 — 2,596,029 — — — — 2,884,217 Substandard 105,369 1,356,088 — — — — 48,536 1,509,993 Total commercial and industrial loans 2,562,210 4,086,946 3,868,904 1,546,208 334,685 881,462 3,638,143 16,918,558 YTD Gross Charge-offs — 77,940 — — — — — 77,940 $ 67,646,986 $ 87,397,651 $ 64,338,351 $ 37,350,215 $ 27,075,927 $ 65,534,941 $ 28,724,563 $ 378,068,634 YTD Gross Charge-offs $ 28,198 $ 83,621 $ — $ — $ — $ — $ — $ 111,819 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 December 31, 2023 and 2022 .

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Premises and Equipment	NOTE 4 - PREMISES AND EQUIPMENT Major classifications of premises and equipment at December 31, 2023 and 2022 are summarized as follows: December 31, 2023 December 31, 2022 Land $ 181,212 $ 181,212 Buildings and improvements 4,875,553 4,842,489 Furniture and equipment 2,827,215 1,988,527 Leasehold improvements 1,214,628 16,675 Automobiles 92,956 56,845 9,191,564 7,085,748 Less: Accumulated depreciation and amortization 4,408,804 3,953,466 Premises and equipment, net $ 4,782,760 $ 3,132,282 Depreciation expense was approximately $ 468,000 a nd $ 348,000 for the years ended December 31, 2023 and 2022 , respectively.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	NOTE 5 - LEASES The Company leases four locations with obligations which expire from 2024 to 2033 . As of December 31, 2023 , right-of-use assets and the related lease liabilities related to operating leases totaled $ 1.9 million and $ 2.1 million, respectively, with total operating lease expense of $ 236,000 for 2023. The following table presents supplemental information pertaining to operating leases as of and for the year ended December 31, 2023: Operating cash flows from operating leases $ 73,777 ROU assets obtained in exchange for new operating lease liabilities $ 2,096,531 Weighted-average remaining lease term in years for operating leases 9.06 Weighted-average discount rate for operating leases 4.41 % The following table presents the maturities of the Company's lease liabilities and the present value discount at December 31, 2023: 2024 $ 273,788 2025 295,557 2026 281,405 2027 248,400 2028 255,330 Thereafter 1,206,671 Total undiscounted cash flows 2,561,151 Less: present value discount ( 458,725 ) Total lease liabilities $ 2,102,426

Certificates of Deposit

Certificates of Deposit	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
Certificates of Deposit	NOTE 6 - CERTIFICATES OF DEPOSIT The aggregate amount of certificates of deposit, that exceed the FDIC insurance limit of $ 250,000 , were approximately $ 23.6 million at December 31, 2023 and $ 11.5 million at December 31, 2022. At December 31, 2023, the scheduled maturities of certificates of deposit were as follows: 2024 $ 100,612,079 2025 8,862,525 2026 802,047 2027 404,604 2028 250,943 Thereafter 20,654 $ 110,952,852 Certificates of deposit that are scheduled to mature in less than one year from December 31, 2023 totaled $ 100.6 million.

Federal Home Loan Bank Advances

Federal Home Loan Bank Advances and Other Borrowings	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Federal Home Loan Bank Advances and Other Borrowings	NOTE 7 - FEDERAL HOME LOAN BANK ADVANCES AND OTHER BORROWINGS The following advances from the Federal Home Loan Bank ("FHLB:) were outstanding as of December 31, 2023 and 2022: Advance Date Amount Rate Interest Maturity Call December 31, 2023 - May 16, 2023 $ 5,000,000 Fixed 4.00 % May 15, 2026 N/A November 16, 2023 3,000,000 Fixed 4.77 % November 16, 2026 N/A November 16, 2023 3,000,000 Fixed 4.68 % November 16, 2027 N/A $ 11,000,000 December 31, 2022 - November 18, 2022 $ 11,000,000 Fixed 4.57 % November 20, 2023 N/A The FHLB advances are collateralized by the Company's FHLB stock and a blanket lien on certain loans with a lendable collateral value of $ 80.8 million and $ 56.4 million at December 31, 2023 and 2022 , respectively. Given its pledged collateral position, the Company had approximately $ 69.8 million a nd $ 45.4 million in borrowing capacity with the FHLB at December 31, 2023 and 2022, respectively. Unsecured federal funds lines of credit to taling $ 28.5 million were available to the Company for overnight borrowing through correspondent banks at December 31, 2023 and 2022. The Company also had approximately $ 24.8 million and $ 5.8 million in available borrowing capacity through the Federal Reserve Bank of Atlanta at December 31, 2023 and 2022, respectively. There wer e no borrowings against either of these facilities at December 31, 2023 or 2022. The available borrowing capacity with the Federal Reserve Bank is collateralized by a blanket lien on certain loans with a carrying value of approximately $ 35.2 million and $ 8.4 million at December 31, 2023 and 2022 , respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 8 - INCOME TAXES The components of income tax expense (benefit) for the years ended December 31, 2023 and 2022 are as follows: 2023 2022 Current - Alternative minimum tax $ ( 4,856 ) $ ( 7,651 ) Deferred ( 128,075 ) 98,260 Utilization of operating loss carryforward 264,776 614,475 Change in valuation allowance ( 23,615 ) ( 29,612 ) $ 108,230 $ 675,472 The difference between the actual income tax expense and the amount computed by applying the statutory federal income tax rate to income before income taxes for the years ended December 31, 2023 and 2022, is as follows: 2023 2022 Pretax income at statutory rate $ 78,552 $ 511,536 Add (deduct): State income tax expense, net of federal benefit 10,465 99,166 Tax-exempt income ( 60,137 ) ( 57,977 ) Stock based compensation 36,537 74,747 Change in valuation allowance ( 23,615 ) ( 29,612 ) Other 66,428 77,612 $ 108,230 $ 675,472 The following summarizes the sources and expected tax consequences of future taxable deductions or income, which comprise the net deferred tax asset, which is included as a component of other assets at December 31, 2023 and 2022: 2023 2022 Deferred income tax assets: Deferred compensation $ 418,877 $ 363,195 Net operating loss carryforward 454,302 719,078 Other real estate owned — 36,452 State tax credits 144,994 168,609 Defined benefit obligations (non-qualified) 114,854 279,483 Accrued bonuses 74,274 — Non-accrual loans 78,240 64,818 Frozen pension accrual (tax qualified) 275,052 265,252 Unrealized loss on investment securities available-for-sale 976,819 1,191,567 Right of use asset/lease liability 40,052 — Allowance for credit losses 15,655 — Unfunded loan commitments 35,536 — Other 25,314 4,836 Total gross deferred tax assets 2,653,969 3,093,290 Less: Valuation allowance ( 144,994 ) ( 168,609 ) Net deferred tax asset 2,508,975 2,924,681 Deferred income tax liabilities: Premises and equipment 12,331 6,832 Allowance for loan losses — 92,649 Director fee plan 27,708 24,535 Other 24,389 — Total gross deferred tax liabilities 64,428 124,016 Net deferred tax asset $ 2,444,547 $ 2,800,665 The future tax consequences of the differences between the financial reporting and tax basis of the Company's assets and liabilities resulted in a net deferred tax asset. A valuation allowance in the amount o f $ 145,000 and $ 169,000 as of December 31, 2023 and 2022, respectively, was established as these deferred tax assets relate to state tax credit carryforwards that will likely expire prior to realization. As of December 31, 2023, th e Company had federal net operating loss carryforwards of approximately $ 1.5 million and state net operating loss carryforwards of approximately $ 3.2 million, which will begin to expire in 2031 unless previously utilized.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments	NOTE 9 - COMMITMENTS Credit Related Financial Instruments: In the normal course of business the Company is party to off-balance financial instruments to help 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 credit loss in the event of non-performance by the other party 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. December 31, 2023 December 31, 2022 Financial instruments whose contract amounts represent credit risk: Commitments to extend credit $ 47,871,000 $ 49,189,000 Stand-by letters of credit $ 719,000 $ 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 December 31, 2023 and 2022 varies. The Company 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 $ 140,000 at December 31, 2023 . Prior to January 1, 2023, the Company calculated allowance for losses on unfunded loan commitments using an incurred loss methodology.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 10 - RELATED PARTY TRANSACTIONS In the normal course of business, officers and directors of the Company and the Bank, and certain business organizations and individuals associated with them, maintain a variety of relationships with the Bank. Transactions with officers and directors are made on terms comparable to those available to other Bank customers. At December 31, 2023 and 2022, deposits from directors, executive officers, and their related interests aggregated approximat ely $ 2.4 million and $ 753,000 , respectively. The following summary reflects related party loan activity during 2023 and 2022. 2023 2022 Beginning balance $ 493,989 $ 364,810 New loans and advancements — 319,453 Repayments ( 43,712 ) ( 190,274 ) Ending Balance $ 450,277 $ 493,989

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2023
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Regulatory Matters	NOTE 11 - REGULATORY MATTERS The Bank is subject to various regulatory capital requirements administered by federal banking 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 includes a transition period that implements 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 December 31, 2023 and 2022, that the Bank met all capital adequacy requirements to which it is subject. As of December 31, 2023 and 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 December 31, 2023 and 2022, are presented in the following table: Actual For Capital To Be Well Amount Ratio Amount Ratio Amount Ratio (Dollars in Thousands) December 31, 2023: Common Equity Tier 1 Capital to Risk- $ 68,463 19.71 % $ 15,631 4.50 % $ 22,578 6.50 % Total Capital to Risk- Weighted Assets $ 72,812 20.96 % $ 27,788 8.00 % $ 34,735 10.00 % Tier 1 Capital to Risk- Weighted Assets $ 68,463 19.71 % $ 20,841 6.00 % $ 27,788 8.00 % Tier I Capital to Average Assets $ 68,463 15.16 % $ 18,068 4.00 % $ 22,585 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 %

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2023
Employee Benefit and Share-Based Payment Arrangement, Noncash Expense [Abstract]
Employee Benefit Plans	NOTE 12 - EMPLOYEE BENEFIT PLANS 401(k): The Bank sponsors a 401(k) plan. The 401(k) plan covers substantially all employees and provides for an employer matching contribution based on a percentage of salary contributed to the plan. The Bank contributed approximately $ 169,000 a nd $ 193,000 to the 401(k) plan during 2023 and 2022, respectively. Supplemental Executive Retirement Plans: During 2019, the Bank entered into supplemental executive retirement agreements (each, a “SERP”) with certain of its officers whereby a specified monthly benefit is payable upon a normal retirement for a period of 10 years . Each SERP is a nonqualified deferred compensation arrangement that conditions payment of the full normal retirement benefit upon an officer’s attaining normal retirement age while in the service of the Bank. Otherwise, the retirement benefit is earned over time and, with the exception of the SERPs for a former and a current executive officer, is subject to a ten-year vesting schedule. Moreover, the amount and timing of payment of the retirement benefit may vary depending upon the circumstances of an officer’s earlier termination of employment, including death, disability, or in connection with a change in control. The retirement benefit is forfeited in the event of a termination of employment for cause or if grounds exist for such a termination. The earnings on life insurance policies owned by the Bank partially offset the expenses associated with the offering of the SERPs and other employee benefits. The cash surrender value on these insurance policies was approximately $ 11.7 million and $ 11.4 million as of December 31, 2023 and 2022, respectively. Additionally, at December 31, 2023 and 2022, the Bank has recorded a liability for the present value of the future retirement benefits of approximately $ 876,000 a nd $ 913,000 , respectively, to be paid under the SERPs. Expense for the SERPs was approximatel y $ 183,000 and $ 272,000 for the years ended December 31, 2023 and 2022, respectively. In determining the SERPs obligation for 2023 and 2022, the discount rate used was 4.00 % and 4.74 %, respectively. Director Deferred Fee Practice: The Bank has maintained a discretionary practice of paying a retirement benefit to eligible non-employee directors who attain at least age 70 in the service of the Bank with at least 15 years of service to their credit. Under this practice, each eligible retired director received a monthly benefit in the amount of $ 825 . In anticipation of the Reorganization , t he Bank decided to formalize and revise this practice in 2020. The Bank has relinquished its discretion over the practice with respect to eligible retired directors and current non-employee directors who satisfied the eligibility criteria for the benefit as of December 31, 2019. The normal retirement benefit for this group will be a monthly benefit in the amount of $ 825 a month for the remaining life of the director. With respect to all other non-employee directors serving as of December 31, 2019, the amount of the normal monthly benefit will remain unchanged, but will be paid over a period of 10 years following retirement or, if less, the director’s remaining lifetime. The eligibility criteria for this group has been changed to the attainment of at least age 65 with at least 10 years of service. No future non-employee director will be eligible for a benefit under this formalized plan. The Bank has recorded and will continue to record a liability for these payments as post-retirement defined benefit obligations. The Bank recognized current year expense of $ 30,000 and $ 42,000 during the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023 and 2022, the Bank had a projected defined benefit obligation of approximately $ 415,000 and $ 433,000 , respectively, assuming the continuation of its then existing practice. The discount rate used in determining the accumulated post-retirement defined benefit obligation was 4.54 % in 2023 , and 4.74 % in 2022 . As of December 31, 2023, the Company had $ 82,000 included in other comprehensive income associated with this plan, Tax-Qualified Frozen Defined Benefit Pension Plan: The Bank also sponsors a tax-qualified defined benefit retirement plan. Effective March 31, 2019, eligibility for the plan was frozen so that no employee who was not then a participant in the plan could later become a participant and to freeze benefit accruals for all existing participants. For existing participants, the plan provides for retirement payments based on a formula using a participant’s years of creditable service and highest three years of annual compensation. Retirees age 66 and older are also eligible for an annual supplemental payment equal to one percent of their monthly benefit multiplied by the number of their retirement years beyond age 65. Participants who entered the plan prior to July 1, 1983, are also eligible for a one-time lump sum payment upon retirement after reaching age 55 equal to three times their monthly retirement benefit. A participant is also required to vest in any benefit earned under the plan formula by completing a minimum number of years of vesting service. The plan also provides for disability benefits and surviving spouse benefits in circumstances where the normal retirement benefit would not otherwise be payable. The following is a summary of the components of the net periodic post-retirement benefit cost (benefit) during 2023 and 2022: 2023 2022 Interest cost $ 424,632 $ 318,035 Expected return on assets ( 422,738 ) ( 648,348 ) Amortization of unrecognized loss 25,224 83,081 Periodic post-retirement cost (benefit) $ 27,118 $ ( 247,232 ) The discount rate used in determining the accumulated post-retirement benefit obligation was 4.77 % an d 4.96 % in 2023 and 2022, respectively. The expected long-term rate of return on assets w as 7.00 % and 6.00 % during 2023 and 2022 , respectively. There was no assumed rate of salary increase used in measuring the accumulated post-retirement benefit obligation during 2023 or 2022. Tax-Qualified Frozen Defined Benefit Pension Plan (Continued): The Bank expects the plan to generate approximately $ 140,000 of periodic pension income during 2024. The following table presents the estimated benefit payments for each of the next five years and in the aggregate for the five years thereafter as of December 31, 2023: 2024 $ 566,086 2025 566,849 2026 569,420 2027 566,028 2028 564,210 2029-2033 2,710,611 $ 5,543,204 The following is a reconciliation of the accumulated post-retirement benefit obligation as of December 31, 2023 and 2022: 2023 2022 Projected benefit obligation at beginning of year $ 8,855,122 $ 12,159,755 Interest cost 424,632 318,035 Actuarial loss (gain) 86,414 ( 3,034,835 ) Benefits paid ( 580,483 ) ( 587,833 ) Projected benefit obligation at end of year $ 8,785,685 $ 8,855,122 The following is a summary of the change in plan assets during 2023 and 2022: 2023 2022 Fair value of plan assets at beginning of year $ 7,369,637 $ 9,587,893 Actual return (loss) on assets 1,196,133 ( 1,570,382 ) Employer contributions 172,752 — Administrative expenses ( 57,615 ) ( 60,041 ) Benefits paid, net ( 580,483 ) ( 587,833 ) Fair value of plan assets at end of year $ 8,100,424 $ 7,369,637 Th e fair values of the Bank’s pension plan assets at December 31, 2023 and 2022, by asset category, are as follows: Fair Value Measurements Assets Measured at Fair Value Level 1 Level 2 Level 3 December 31, 2023: Cash and cash equivalents $ 80,325 $ 80,325 $ — $ — Debt securities mutual funds 2,556,666 2,556,666 — — Equity securities mutual funds 5,463,433 5,463,433 — — $ 8,100,424 $ 8,100,424 $ — $ — December 31, 2022: Cash and cash equivalents $ 13,488 $ 13,488 $ — $ — Debt securities mutual funds 2,410,250 2,410,250 — — Equity securities mutual funds 4,945,899 4,945,899 — — $ 7,369,637 $ 7,369,637 $ — $ — The fair value of all pension assets are determined from quoted market prices and are considered Level 1 fair value measurements. The plan’s investment policy includes various guidelines and procedures designed to ensure assets are invested in a manner necessary to meet expected future benefits earned by participants. The investment guidelines consider a broad range of economic conditions. Central to the policy are target allocation ranges by major asset categories. The objectives of the target allocations are to maintain investment portfolios that diversify risk through prudent asset allocation parameters, achieve asset returns that meet or exceed the plan’s actuarial assumptions and achieve asset returns that are competitive with like institutions employing similar investment strategies. Tax-Qualified Frozen Defined Benefit Pension Plan (Continued): The following is a summary of the amount recognized in other liabilities as of December 31, 2023 and 2022: 2023 2022 Projected benefit obligation at end of year $ 8,785,685 $ 8,855,122 Fair value of plan assets at end of year ( 8,100,424 ) ( 7,369,637 ) Net pension liability $ 685,261 $ 1,485,485 Amounts recognized in accumulated other comprehensive loss, net of tax, as of December 31, 2023 and 2022 were: 2023 2022 Net loss $ ( 456,673 ) $ ( 1,111,263 ) Total accumulated other comprehensive loss $ ( 456,673 ) $ ( 1,111,263 ) Amounts recognized in the accumulated post-retirement benefit obligation and other comprehensive income (loss) for the years ended December 31, 2023 and 2022 were: 2023 2022 Net gain $ ( 629,366 ) $ ( 756,064 ) Amortization of net unrecognized loss ( 25,224 ) ( 83,081 ) Total recognized in other comprehensive income $ ( 654,590 ) $ ( 839,145 ) Employee Stock Ownership Plan: As part of the Company's initial stock offering, the Company established the TC Federal Bank Employee Stock Ownership Plan ("ESOP") to provide eligible employees of the Company the opportunity to own Company stock. The ESOP is a tax-qualified retirement plan for the benefit of Company employees. Contributions are allocated to eligible participants on the basis of compensation, subject to federal limits. The Company uses the principal and interest method to determine the release of shares amounts. The number of shares committed to be released per year through 2040 is 19,593 . The ESOP funded its purchase of 391,868 shares through a loan from the Company equal to 100% of the aggregate purchase price of the common stock. The ESOP trustee will repay the loan principally through the Bank's contributions to the ESOP over the remaining loan term of 17 years. At December 31, 2023 and 2022, the remaining principal balance on the ESOP debt was $ 3.4 million and $ 3.6 million, respectively. Dividends and other earnings on shares are used for debt service. Under applicable accounting requirements, the Company records compensation expense for the ESOP equal to the fair market value of shares when they are committed to be released from the suspense account to participants' accounts under the plan. Total compensation expense recognized in connection with the ESOP for the year ended December 31, 2023 and 2022 was approximately $ 233,000 and $ 221,000 , respectively . 2023 2022 Shares held by the ESOP include the following: Allocated 58,592 39,186 Committed to be allocated — — Unallocated 333,088 352,682 Total 391,680 391,868 The fair value of unallocated shares was approxima tely $ 4.6 million and $ 5.3 million at December 31, 2023 and 2022, respectively. Equity Plan: On September 21, 2022, the Company's stockholders approved the TC Bancshares, Inc. 2022 Equity Incentive Plan ("Equity Plan"), which authorizes the issuance of up to 700,000 shares of the Company's common stock. This plan allows for the grant of stock options, restricted stock awards and other equity awards to its officers, employees, directors, advisors and consultants. Stock options time-vest over a four year period and have been fair valued as of the date of the grant. A summary of stock option activity for the years ended December 31, 2023 and 2022 is presented below: 2023 2022 Number of Options Weighted Average Grant Date Fair Value Number of Options Weighted Average Grant Date Fair Value Stock Options Outstanding at beginning of year 357,510 $ 4.08 — — Granted — — 357,510 $ 4.08 Exercised — — — — Forfeited — — — — Outstanding at end of year 357,510 $ 4.08 357,510 $ 4.08 For the years ended December 31, 2023 and 2022 , the Company recognized $ 226,000 and $ 361,000 , respectively, in compensation cost related to stock options, which is included in salaries and employee benefits expense for our associates and in other noninterest expense for our directors in the accompanying consolidated statements of income. At December 31, 2023 , there was $ 872,000 of unrecognized compensation cost related to stock options, which is expected to be recognized over a period of three years . The estimated fair value of stock options granted during the year ended December 31, 2022, was determined as of the date of the grant, using the Black-Scholes options pricing model, under the following assumptions: 2022 Average-risk-free interest rate 3.78 % Expected life in years 6.00 Expected dividend yield 0.67 % Expected stock volatility 21.60 % Restricted stock awards time-vest over a four year period and have been fair valued as of the date of the grant. A summary of restricted stock activity for the years ended December 31, 2023 and 2022 is presented below: 2023 2022 Number of shares Weighted Average Grant Date Fair Value Number of shares Weighted Average Grant Date Fair Value Restricted Stock Awards Outstanding at beginning of year 123,992 $ 14.85 — — Granted — — 156,590 $ 14.85 Vested ( 30,998 ) 14.85 ( 32,598 ) 14.85 Forfeited — — — — Outstanding at end of year 92,994 $ 14.85 123,992 $ 14.85 For the years ended December 31, 2023 and 2022 , the Company recognized $ 485,000 and $ 465,000 , respectively, in compensation cost related to restricted stock awards, which is included in salaries and employee benefits expense for our associates and in other noninterest expense for our directors in the accompanying consolidated statements of income. At December 31, 2023 , there was $ 1.4 million of unrecognized compensation cost related to restricted stock awards, which is expected to be recognized over a period of three years . For our associates, the terms of the restricted stock agreements permit the surrender of shares to the Company upon vesting in order to satisfy applicable tax withholding burdens, and accordingly 6,175 and 5,568 shares were surrendered during 2023 and 2022 , respectively.

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurement	NOTE 13 - 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 December 31, 2023 and 2022, all of which consisted of investment securities available-for-sale: Level 1 Level 2 Level 3 Total December 31, 2023: US treasuries $ — $ 9,533,835 $ — $ 9,533,835 Mortgage-backed securities — 9,412,836 — 9,412,836 Collateralized mortgage obligations — 13,953,851 — 13,953,851 Municipal bonds — 7,465,893 7,465,893 Corporate obligations — 2,598,080 — 2,598,080 Investment securities available-for-sale $ — $ 42,964,495 $ — $ 42,964,495 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 Bank 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 December 31, 2023 and 2022: Level 1 Level 2 Level 3 Total December 31, 2023: Other real estate owned $ — $ — $ — $ — Individually evaluated loans — — 623,301 623,301 $ — $ — $ 623,301 $ 623,301 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 December 31, 2023: Other real estate owned $ — Third party appraisals and sales contracts Collateral values, market discounts and estimated costs to sell — Individually evaluated loans $ 623,301 Third party appraisals and discounted cash flows Collateral values, market discounts and estimated costs to sell 11 % 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 FRB 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 Bank 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 Bank 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 Bank 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 Bank 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 December 31, 2023 and 2022 are as follows: Fair Value Measurements at December 31, 2023 Carrying Total Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 25,039,214 $ 25,039,214 $ 25,039,214 $ — $ — Certificates of deposit with other banks — — — — — Investment securities available-for-sale 42,964,495 42,964,495 — 42,964,495 — Other investments 1,629,150 1,629,150 — 1,629,150 — Mortgage loans held for sale 289,111 289,111 — 289,111 — Loans, net of deferred fees 376,899,968 366,563,968 — — 366,563,968 Bank owned life insurance 11,729,019 11,729,019 11,729,019 — — Financial liabilities: Deposits 369,868,794 369,191,794 258,915,942 — 110,275,852 FHLB advances 11,000,000 11,068,109 — — 11,068,109 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 of deferred fees 338,501,049 318,195,000 — — 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 Bank’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Bank’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.

Stockholders' Equity and Change

Stockholders' Equity and Change in Corporate Form	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
Shareholders' Equity and Earnings Per Share	NOTE 14 – STOCKHOLDERS' EQUITY AND EARNINGS PER SHARE Stockholders' 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. Then on December 15, 2023, a third plan to repurchase up to 450,000 shares of the Company's outstanding shares was announced. 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 2023, an additional 506,358 shares of the Company's common stock have been repurchased at an average price of $ 14.26 and subsequently retired prior to December 31, 2023. Additionally, during 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: 2023 2022 Numerator: Income applicable to common shares $ 265,825 $ 1,760,413 Denominator: Weighted average common shares outstanding 4,783,618 4,880,723 Effect of dilutive securities: Restricted stock 12,870 — Stock options — 1,200 Weighted average common shares outstanding - assuming dilution 4,796,488 4,881,923 Earnings per common share $ 0.06 $ 0.36 Earnings per common share - assuming dilution $ 0.06 $ 0.36

Condensed Financial Statements

Condensed Financial Statements of Parent Company	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Financial Statements of Parent Company	NOTE 15 – CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY Financial information pertaining to TC Bancshares Inc. only is as follows: CONDENSED BALANCE SHEETS December 31, 2023 December 31, 2022 (Dollars in thousands) ASSETS Cash and cash equivalents $ 10,611 $ 18,456 Investment in TC Federal Bank 65,757 63,524 Other assets 3,490 3,642 Total assets $ 79,858 $ 85,622 LIABILITIES Other liabilities $ 223 $ 344 Total liabilities 223 344 STOCKHOLDERS' EQUITY Stockholders' equity 79,635 85,278 Total liabilities and stockholders' equity $ 79,858 $ 85,622 CONDENSED STATEMENTS OF INCOME For the Year Ended December 31, 2023 December 31, 2022 (Dollars in thousands) INCOME Interest income $ 120 $ 121 EXPENSE Other expense 261 315 (Loss) Income before income tax expense and equity in undistributed net income of TC Federal Bank ( 141 ) ( 194 ) Income tax (benefit) expense ( 33 ) ( 52 ) Net (loss) income before equity in undistributed net income of TC Federal Bank ( 108 ) ( 142 ) Equity in undistributed net income of TC Federal Bank 374 1,903 Net income $ 266 $ 1,761 CONDENSED STATEMENTS OF CASH FLOW For the Year Ended December 31, 2023 December 31, 2022 (Dollars in thousands) CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 266 $ 1,761 Adjustments to reconcile net income to net cash provided by (used in) operating activities: Undistributed net income of TC Federal Bank ( 374 ) ( 1,903 ) ESOP expense 271 240 Stock based compensation 711 827 Decrease in other assets 151 93 (Decrease) increase in other liabilities ( 121 ) 316 Net cash provided by operating activities 904 1,334 CASH FLOWS FROM INVESTING ACTIVITIES: Capital contribution to TC Federal Bank ( 981 ) ( 1,067 ) Net cash used in investing activities ( 981 ) ( 1,067 ) CASH FLOWS FROM FINANCING ACTIVITIES: Dividends ( 463 ) ( 497 ) Purchase of common stock ( 6,063 ) ( 1,085 ) Repurchase of stock ( 1,242 ) ( 83 ) Net cash used in financing activities ( 7,768 ) ( 1,665 ) Net decrease in cash ( 7,845 ) ( 1,399 ) Cash at beginning of year 18,456 19,855 Cash at end of year $ 10,611 $ 18,456

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations: TC Bancshares, Inc. (the "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 (the "Bank"). The Company owns 100 % of the outstanding stock of the Bank. The Bank opened in 1934 and was chartered 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; 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 have been prepared in accordance with GAAP and with the instructions to Form 10-K adopted by the Securities and Exchange Commission (the “SEC”). In preparing financial statements in conformity with GAAP, management is required to make estimates and assumptions that affect the reported amounts in the financial statements. Actual results could differ significantly from those estimates. Material estimates common to the banking industry that are particularly susceptible to significant change in the near term include, but are not limited to, the determination of the allowance for credit losses and the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, the valuation of the post-retirement obligation, and valuation allowance associated with the realization of deferred tax assets, which are based on future taxable income.
Cash and Cash Equivalents	Cash and Cash Equivalents: For purposes of reporting cash flows, cash and cash equivalents include cash and balances due from banks and federal funds sold, all of which mature within 90 days. Effective March 26, 2020, the Federal Reserve eliminated reserve requirements for depository institutions. These reserve requirements are subject to annual adjustment by the Federal Reserve.
Investment Securities	Investment Securities: The Company classifies its securities in one of three categories: trading, available-for-sale, or held-to-maturity. Trading securities are bought and held principally for the purpose of selling them in the near term. Held-to-maturity securities are those securities for which the Company has the ability and intent to hold the security until maturity. All other securities not included in trading or held-to-maturity are classified as available-for-sale. As of December 31, 2023 and 2022, all of the Company's securities were classified as available-for-sale. Trading and available-for-sale securities are recorded at fair value. Held-to-maturity securities are recorded at amortized cost, adjusted for the amortization of premiums and accretion of discounts. Unrealized holding gains and losses, net of the related tax effect, on securities available-for-sale are excluded from income and are reported as a separate component of accumulated other comprehensive income in stockholders’ equity until realized. Transfers of securities between categories are recorded at fair value at the date of transfer. Effective January 1, 2023, the Company evaluates individual available-for-sale securities in an unrealized loss position by first determining whether the decline in fair value below the amortized cost basis of the security has resulted from a credit loss or other factors. A credit loss exists when the present value of cash flows expected to be collected from the security is less than the amortized cost basis of the security. In determining whether a credit loss exists, the Company considers the extent to which the fair value is less than the amortized cost basis, adverse conditions related to the security, the industry, or geographic areas, the payment structure of the debt security, failure of the issuer to make scheduled payments, and any changes to the rating of the security. Impairment related to credit losses is recognized through an allowance for credit losses up to the amount that the fair value is less than the amortized cost basis. Changes to the allowance are recognized through earnings as a provision for (or a recovery of) credit losses. Impairment related to other factors is recognized in other comprehensive income. Premiums and discounts are amortized or accreted over the life of the related security as an adjustment to the yield. Realized gains and losses for securities classified as available-for-sale are i ncluded in income and are derived using the specific identification method for determining the cost of securities sold.
Other Investments	Other Investments: Other investments are carried at cost and consist of Federal Reserve Bank and Federal Home Loan Bank of Atlanta (“FHLB”) stock, which are held in accordance with certain lender and/or member requirements and are stated at cost, which approximates fair value. The Bank is required to hold the FHLB stock as a member of the FHLB, and transfer of the stock is substantially restricted. The stock is pledged as collateral for outstanding FHLB advances.
Loans, Loan Fees and Interest Income on Loans	Loans, Loan Fees and Interest Income on Loans: Loans are stated at the principal amount outstanding, net of the allowance for credit losses. Interest on loans is calculated by using the simple interest method on daily balances of the principal amount outstanding. Accrual of interest is discontinued on a loan when management believes, after considering economic and business conditions and collection efforts that the borrower’s financial condition is such that collection of interest is doubtful. When a loan is placed on nonaccrual status, previously accrued and uncollected interest is charged to interest income on loans. Generally, payments on nonaccrual loans are applied to principal. Interest income on certain, well collateralized loans, may be recognized using the cash-basis method of accounting. Loan fees, net of certain origination costs, are deferred and amortized over the lives of the respective loans.
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 cumulative effective adjustment to 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 $ 149,000 for unfunded commitments net of a corresponding increase in deferred tax assets of $ 102,000 . 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 same segmentation is utilized for off-balance sheet commitments as is applied to the funded loan portfolio. 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) for each loan segment. We then apply the loss rates that were derived on the funded loan portfolio, by loan segment, to calculate the Unfunded Reserve.
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 represented an amount which, in management's judgment, based on, among other things, historical losses and on the current economic environment, would be adequate to absorb probable losses on existing loans that may become uncollectible. Loans deemed uncollectible were charged-off and deducted from the allowance and recoveries on loans previously charged-off were added back to the allowance. Management's judgment in determining the adequacy of the allowance was based on evaluations of the collectability of loans. These evaluations took 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.
Mortgage Loans Held for Sale	Mortgage Loans Held for Sale: The Bank sells mortgage loans for an amount equal to the principal amount of loans with yields to investors based upon current market rates. Realized gains and losses related to loan sales are included in gains on sale of loans and are determined using the specific identification method. For financial reporting purposes, the Bank classifies a portion of its loans as “Mortgage loans held for sale”. Included in this category are loans which the Bank has the current intent to sell and loans which are available to be sold in the event the Bank determines that loans should be sold to support the Bank’s investment and liquidity objectives. Loans included in this category for which the Bank has the current intention to sell are recorded at the lower of the aggregate cost or fair value. As of December 31, 2023 and 2022, the Bank ha d $ 289,111 a nd $ 2.1 million, respectively, in loans classified as “Mortgage loans held for sale.”
Premises and Equipment	Premises and Equipment: Premises and equipment are carried at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related asset. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. The cost of maintenance and repairs which do not improve or extend the useful life of the respective asset is charged to income as incurred, whereas significant renewals and improvements are capitalized. The range of estimated useful lives for premises and equipment is: Building and improvements 20 - 40 years Furniture, automobiles and equipment 5 - 10 years
Leases	Leases: ASC 842, “Leases” (“ASC 842”) requires a lessee to recognize a right-of-use asset and a lease liability for all leases with a term greater than 12 months on its consolidated balance sheet regardless of whether the lease is classified as financing or operating. All of the Company's lessee arrangements are operating leases, being real estate leases for Company facilities. Under these arrangements, the Company records right-of-use assets and corresponding lease liabilities, each of which is based on the present value of the remaining lease payments discounted using the risk-free rate practical expedient allowable under ASC 842. Right-of-use assets and the related lease liabilities are reported on separate line items on the consolidated balance sheets. All leases are recorded on the consolidated balance sheet except for leases with an initial term less than 12 months for which the Company elected short-term lease recognition under ASC 842. Lease terms may contain renewal and extension options and early termination features. Many leases include one or more options to renew, with renewal terms that can extend the lease term from one to ten years or more. The exercise of lease renewal options is at the Company's sole discretion. Renewal options which are reasonably certain to be exercised in the future were included in the measurement of right-of-use assets and lease liabilities. Lease expense is recognized on a straight-line basis over the lease term and is recorded in the “Occupancy and equipment” line item in the consolidated statements of operations. The Company does not have any material sublease agreements currently in place.
Advertising Costs	Advertising Costs: Advertising costs are expensed as incurred.
Other Real Estate Owned	Other Real Estate Owned: Other real estate owned ("OREO") represents properties acquired through or by deed in lieu of loan foreclosure and is initially recorded at fair value less estimated costs to sell. Any write-down to fair value at the time of transfer to other real estate owned is charged to the allowance for credit losses. Costs of improvements are capitalized, whereas costs relating to holding other real estate owned and subsequent adjustments to the value are expensed. As of December 31, 2023 , the Company had no OREO on its books and had $ 684,000 of OREO at year end 2022 .
Bank Owned Life Insurance	Bank owned life insurance: The Bank has purchased life insurance policies on certain key executives and members of management. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other changes or other amounts due that are probable of settlement.
Income Taxes	Income Taxes: The Company uses the liability method of accounting for income taxes which requires the recognition of deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Additionally, this method requires the recognition of future tax benefits, such as net operating loss carryforwards, to the extent that realization of such benefits is more likely than not. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the assets and liabilities are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income tax expense in the period that includes the enactment date. In the event the future tax consequences of differences between the financial reporting bases and the tax bases of the Company’s assets and liabilities results in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such asset is required. A valuation allowance is provided for the portion of the deferred tax asset when it is more likely than not that some portion or all of the deferred tax asset will not be realized. In assessing the realization of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies. The Company currently evaluates income tax positions judged to be uncertain. A loss contingency reserve is accrued if it is probable that the tax position will be challenged, it is probable that the future resolution of the challenge will confirm that a loss has been incurred, and the amount of such loss can be reasonably estimated. The Company and the Bank file consolidated income tax returns, with income tax expense or benefit computed and allocated on a separate return basis.
Post-Retirement Defined Benefit Obligation	Post-Retirement Defined Benefit Obligation: The Bank accounts for its post-retirement defined benefit obligations under Accounting Standards Codification (“Codification” or “ASC”) Topic 715, Retirement Benefits (“ASC 715”). The under or over funded status of the Bank’s post-retirement defined benefit obligations are recognized as a liability or asset in the balance sheet. To the extent these obligations are funded, changes in funded status are reflected in other comprehensive income. Net actuarial gains and losses and adjustments to prior service costs that are not recorded as components of the net periodic benefit cost are charged to other comprehensive income.
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. The residual balance of unearned ESOP shares are reflected as a reduction of stockholders' equity on the Company's balance sheet.
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. During the year ended December 31, 2023, no stock options were granted under the Equity Plan, while 357,510 stock options were granted during the year ended December 31, 2022. In addition, no restricted stock awards were granted during the year ended December 31, 2023, while 156,590 restricted stock awards were granted during the year ended December 31, 2022. During the years ended December 31, 2023, and 2022, there were 30,998 and 32,598 restricted stock awards that vested, respectively, and there were 92,994 unvested as of December 31, 2023.
Stock Based Compensation	Stock Based Compensation: The Company accounts for its stock-based compensation plan using a fair value-based method of accounting, whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period.
Revenue from Contracts with Customers	Revenue from Contracts with Customers: Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (“Accounting Standards Codification (“ASC”) Topic 606”) (“ASU 2014-09”) focuses on revenues from contracts earned over time. Fee income is generally earned over a short period of time, such as monthly, or is earned concurrently with a specific transaction. The Company records a gain or loss from the sale of other real estate owned (“OREO”) when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. There are no ASC Topic 606 implications unless the Company finances the sale of the OREO property. ASC Topic 606 could change the timing of revenue recognition in the case of seller financing. The Company's other revenue streams are outside the scope of ASC Topic 606.
Comprehensive Income (Loss)	Comprehensive Income (Loss): The Company has elected to present comprehensive income (loss) in a separate statement of comprehensive income (loss). Accumulated other comprehensive income (loss) includes the net of tax effect of unrealized gains (losses) on securities available-for-sale and the unfunded post-retirement benefit obligation of the Company’s defined benefit plans.
Treasury Stock	Treasury Stock: Treasury stock is accounted for by the cost method. Subsequent reissuances are accounted for at average cost. It is the current practice of the Company to retire shares as they are repurchased. See Note 14 f or further discussion.
Earnings Per Share	Earnings per Share: Basic earnings per share represents income available to common stockholders 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 commons 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.
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 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.
Subsequent Events	Subsequent Events: We have evaluated subsequent events through the time of filing on the date we have issued this Annual Report on Form 10-K. As of the time of filing, there were no material, reportable subsequent events.
Recent Accounting Pronouncements	Recent 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.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of Range of Estimated Useful Lives for Premises and Equipment	The range of estimated useful lives for premises and equipment is: Building and improvements 20 - 40 years Furniture, automobiles and equipment 5 - 10 years

Investment Securities (Tables)

Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Investments [Abstract]
Summary of Investments Securities Available for Sale	Investment securities available-for-sale at December 31, 2023 and 2022 are as follows: Amortized Gross Gross Estimated Fair Value as December 31, 2023- US treasuries $ 10,089,682 $ — $ 555,847 $ 9,533,835 22 % Mortgage-backed securities 10,157,271 43,157 787,592 9,412,836 22 % Collateralized mortgage 14,676,623 — 722,772 13,953,851 33 % Municipal bonds 8,758,636 — 1,292,743 7,465,893 17 % Corporate obligations 3,125,000 — 526,920 2,598,080 6 % $ 46,807,212 $ 43,157 $ 3,885,874 $ 42,964,495 100 % 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 December 31, 2023 and 2022: December 31, 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 9,533,835 555,847 4,461,054 648,237 Mortgage-backed securities 8,406,330 787,592 5,727,694 581,478 Collateralized mortgage obligations 13,953,851 722,772 9,285,366 539,954 Municipal bonds 7,465,893 1,292,743 7,028,911 1,733,506 Corporate obligations 2,598,080 526,920 2,515,582 359,418 Total more than 12 months 41,957,989 3,885,874 29,018,607 3,862,593 Total $ 41,957,989 $ 3,885,874 $ 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 available-for-sale at December 31, 2023, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because 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 $ 5,000,845 $ 4,970,749 1 to 5 years 6,094,486 5,446,465 5 to 10 years 10,877,987 9,180,594 Over 10 years Mortgage-backed securities and collateralized mortgage obligations 24,833,894 23,366,687 Total $ 46,807,212 $ 42,964,495

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2023
Loans and Leases Receivable Disclosure [Abstract]
Summary of Major Classifications of Loans, by Purpose Code	Major classifications of loans, by purpose code, at December 31, 2023 and 2022, are summarized as follows: December 31, 2023 Percent December 31, 2022 Percent Real estate loans: Residential $ 148,533,603 39.29 % $ 138,275,923 40.72 % Home equity 11,099,027 2.94 % 12,410,820 3.65 % Multi-family 19,137,789 5.06 % 19,649,491 5.79 % Commercial 123,572,774 32.69 % 116,109,590 34.19 % Construction and land development 55,461,430 14.67 % 28,660,635 8.44 % Total real estate loans 357,804,623 315,106,459 Consumer loans 3,345,453 0.88 % 846,717 0.25 % Commercial and industrial loans 16,918,558 4.47 % 23,644,426 6.96 % Total loans 378,068,634 100.00 % 339,597,602 100.00 % Less: Allowance for credit losses 4,836,878 4,362,178 Deferred loan fees 1,168,666 1,096,553 Loans, net $ 372,063,090 $ 334,138,871
Summary of Allowance for Credit Losses	The following tables present the activity in the ACL by class of loans for year ended December 31, 2023, and the activity in the allowance for loan losses by portfolio segment for the year ended December 31, 2022. Real Estate Loans Residential Home Equity Multi-family Commercial Construction and Land Development Consumer loans Commercial and Industrial loans Unallocated Total Year Ended December 31, 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 — — — — — ( 33,879 ) ( 77,940 ) — ( 111,819 ) Recoveries 36,000 — — — 22,690 2,897 94,932 — 156,519 Provision 52,197 ( 41,142 ) ( 75,359 ) 154,031 121,219 9,757 ( 45,703 ) — 175,000 Balance at December 31, 2023 $ 3,077,852 $ 117,716 $ 82,293 $ 1,092,137 $ 306,149 $ 27,930 $ 132,801 $ — $ 4,836,878 Year Ended December 31, 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 ) — — — — ( 64,612 ) — — ( 67,454 ) Recoveries 53,026 — — — 11,345 6,884 63,873 — 135,128 Provision 442,122 12,154 ( 62,586 ) ( 125,553 ) ( 97,342 ) 56,545 ( 92,415 ) ( 22,020 ) 110,905 Balance at December 31, 2022 $ 1,960,955 $ 186,733 $ 225,869 $ 1,632,241 $ 264,589 $ 615 $ 81,182 $ 9,994 $ 4,362,178
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 December 31, 2023 and 2022: Loans Allowance for credit losses Individually Collectively Individually Collectively December 31, 2023 - Real estate loans: Residential $ 512,611 $ 148,020,992 $ — $ 3,077,852 Home equity 47,078 11,051,949 4,986 112,730 Multi-family — 19,137,789 — 82,293 Commercial — 123,572,774 — 1,092,137 Construction and development — 55,461,430 — 306,149 Total real estate loans 559,689 357,244,934 4,986 4,671,161 Consumer loans — 3,345,453 — 27,930 Commercial and industrial loans 728,483 16,190,075 69,660 63,141 Total $ 1,288,172 $ 376,780,462 $ 74,646 $ 4,762,232 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 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 December 31, 2023. Collateral Type Real Estate Other Business Assets Total Without an Allowance With an Allowance Allowance Allocation December 31, 2023 - Real estate loans: Residential $ 512,611 $ — $ 512,611 $ 512,611 $ — $ — Home equity 47,078 — 47,078 29,078 18,000 4,986 Multi-family — — — — — — Commercial — — — — — — Construction and land development — — — — — — Total real estate loans 559,689 — 559,689 541,689 18,000 4,986 Consumer loans — — — — — — Commercial and industrial loans — 728,483 728,483 48,536 679,947 69,660 Total $ 559,689 $ 728,483 $ 1,288,172 $ 590,225 $ 697,947 $ 74,646
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 December 31, 2023 and 2022, by class of loans: 30-59 60-89 90 Days Total Current Total Non-accrual December 31, 2023 - Real estate loans: Residential $ 153,793 $ 89,089 $ 11,951 $ 254,833 $ 148,278,770 $ 148,533,603 $ 512,611 Home equity — — 47,078 47,078 11,051,949 11,099,027 47,078 Multi-family — — — — 19,137,789 19,137,789 — Commercial — — — — 123,572,774 123,572,774 — Construction — — — — 55,461,430 55,461,430 — Total real 153,793 89,089 59,029 301,911 357,502,712 357,804,623 559,689 Consumer loans — 993 — 993 3,344,460 3,345,453 — Commercial and — — — — 16,918,558 16,918,558 728,483 $ 153,793 $ 90,082 $ 59,029 $ 302,904 $ 377,765,730 $ 378,068,634 $ 1,288,172 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 December 31, 2023 and 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 December 31, 2023 - Real estate loans: Residential Pass $ 14,694,776 $ 57,063,833 $ 23,699,662 $ 12,943,574 $ 5,972,902 $ 31,534,700 $ 1,162,823 $ 147,072,270 Special Mention — — — — — — — — Substandard — 595,374 — 103,571 103,813 358,575 300,000 1,461,333 Total residential 14,694,776 57,659,207 23,699,662 13,047,145 6,076,715 31,893,275 1,462,823 148,533,603 YTD Gross Charge-offs — — — — — — — — Home equity Pass — — — — — — 11,051,949 11,051,949 Special Mention — — — — — — — — Substandard — — — — — — 47,078 47,078 Total home equity — — — — — — 11,099,027 11,099,027 YTD Gross Charge-offs — — — — — — — — Multi-family Pass 700,663 954,603 3,763,531 6,310,552 879,044 6,529,396 — 19,137,789 Special Mention — — — — — — — — Substandard — — — — — — — — Total multi-family 700,663 954,603 3,763,531 6,310,552 879,044 6,529,396 — 19,137,789 YTD Gross Charge-offs — — — — — — — — Commercial Pass 21,791,642 15,233,118 24,305,955 13,608,050 19,709,850 20,421,922 74,946 115,145,483 Special Mention — — — — — 3,605,149 — 3,605,149 Substandard — — 491,804 2,742,136 — — 1,588,202 4,822,142 Total commercial 21,791,642 15,233,118 24,797,759 16,350,186 19,709,850 24,027,071 1,663,148 123,572,774 YTD Gross Charge-offs — — — — — — — — Construction and land Pass 25,084,297 9,150,217 8,140,282 53,356 31,944 2,118,212 10,821,270 55,399,578 Special Mention — — — — — 10,416 — 10,416 Substandard — — — — — 51,436 — 51,436 Total construction and land development 25,084,297 9,150,217 8,140,282 53,356 31,944 2,180,064 10,821,270 55,461,430 YTD Gross Charge-offs — — — — — — — — Total real estate loans 62,271,378 82,997,145 60,401,234 35,761,239 26,697,553 64,629,806 25,046,268 357,804,623 Consumer loans Pass 2,813,398 313,560 68,213 42,768 43,689 23,673 40,152 3,345,453 Special Mention — — — — — — — — Substandard — — — — — — — — Total consumer loans 2,813,398 313,560 68,213 42,768 43,689 23,673 40,152 3,345,453 YTD Gross Charge-offs 28,198 5,681 — — — — — 33,879 Commercial and industrial loans Pass 2,168,653 2,730,858 1,272,875 1,546,208 334,685 881,462 3,589,607 12,524,348 Special Mention 288,188 — 2,596,029 — — — — 2,884,217 Substandard 105,369 1,356,088 — — — — 48,536 1,509,993 Total commercial and industrial loans 2,562,210 4,086,946 3,868,904 1,546,208 334,685 881,462 3,638,143 16,918,558 YTD Gross Charge-offs — 77,940 — — — — — 77,940 $ 67,646,986 $ 87,397,651 $ 64,338,351 $ 37,350,215 $ 27,075,927 $ 65,534,941 $ 28,724,563 $ 378,068,634 YTD Gross Charge-offs $ 28,198 $ 83,621 $ — $ — $ — $ — $ — $ 111,819 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

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Summary of Major Classification of Premises and Equipment	Major classifications of premises and equipment at December 31, 2023 and 2022 are summarized as follows: December 31, 2023 December 31, 2022 Land $ 181,212 $ 181,212 Buildings and improvements 4,875,553 4,842,489 Furniture and equipment 2,827,215 1,988,527 Leasehold improvements 1,214,628 16,675 Automobiles 92,956 56,845 9,191,564 7,085,748 Less: Accumulated depreciation and amortization 4,408,804 3,953,466 Premises and equipment, net $ 4,782,760 $ 3,132,282

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Summary of Supplemental Information Pertaining to Operating Leases	The following table presents supplemental information pertaining to operating leases as of and for the year ended December 31, 2023: Operating cash flows from operating leases $ 73,777 ROU assets obtained in exchange for new operating lease liabilities $ 2,096,531 Weighted-average remaining lease term in years for operating leases 9.06 Weighted-average discount rate for operating leases 4.41 %
Summary of Maturities of Lease Liabilities and the Present Value Discount	The following table presents the maturities of the Company's lease liabilities and the present value discount at December 31, 2023: 2024 $ 273,788 2025 295,557 2026 281,405 2027 248,400 2028 255,330 Thereafter 1,206,671 Total undiscounted cash flows 2,561,151 Less: present value discount ( 458,725 ) Total lease liabilities $ 2,102,426

Certificates of Deposit (Tables

Certificates of Deposit (Tables)	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
Schedule of Maturities of Certificates of Deposit	At December 31, 2023, the scheduled maturities of certificates of deposit were as follows: 2024 $ 100,612,079 2025 8,862,525 2026 802,047 2027 404,604 2028 250,943 Thereafter 20,654 $ 110,952,852

Federal Home Loan Bank Advanc_2

Federal Home Loan Bank Advances and Other Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Summary of Advances from the FHLB were Outstanding	The following advances from the Federal Home Loan Bank ("FHLB:) were outstanding as of December 31, 2023 and 2022: Advance Date Amount Rate Interest Maturity Call December 31, 2023 - May 16, 2023 $ 5,000,000 Fixed 4.00 % May 15, 2026 N/A November 16, 2023 3,000,000 Fixed 4.77 % November 16, 2026 N/A November 16, 2023 3,000,000 Fixed 4.68 % November 16, 2027 N/A $ 11,000,000 December 31, 2022 - November 18, 2022 $ 11,000,000 Fixed 4.57 % November 20, 2023 N/A

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense (Benefit)	The components of income tax expense (benefit) for the years ended December 31, 2023 and 2022 are as follows: 2023 2022 Current - Alternative minimum tax $ ( 4,856 ) $ ( 7,651 ) Deferred ( 128,075 ) 98,260 Utilization of operating loss carryforward 264,776 614,475 Change in valuation allowance ( 23,615 ) ( 29,612 ) $ 108,230 $ 675,472
Schedule of Effective Income Tax Rate Reconciliation	The difference between the actual income tax expense and the amount computed by applying the statutory federal income tax rate to income before income taxes for the years ended December 31, 2023 and 2022, is as follows: 2023 2022 Pretax income at statutory rate $ 78,552 $ 511,536 Add (deduct): State income tax expense, net of federal benefit 10,465 99,166 Tax-exempt income ( 60,137 ) ( 57,977 ) Stock based compensation 36,537 74,747 Change in valuation allowance ( 23,615 ) ( 29,612 ) Other 66,428 77,612 $ 108,230 $ 675,472
Schedule of Deferred Tax Assets and Liabilities	The following summarizes the sources and expected tax consequences of future taxable deductions or income, which comprise the net deferred tax asset, which is included as a component of other assets at December 31, 2023 and 2022: 2023 2022 Deferred income tax assets: Deferred compensation $ 418,877 $ 363,195 Net operating loss carryforward 454,302 719,078 Other real estate owned — 36,452 State tax credits 144,994 168,609 Defined benefit obligations (non-qualified) 114,854 279,483 Accrued bonuses 74,274 — Non-accrual loans 78,240 64,818 Frozen pension accrual (tax qualified) 275,052 265,252 Unrealized loss on investment securities available-for-sale 976,819 1,191,567 Right of use asset/lease liability 40,052 — Allowance for credit losses 15,655 — Unfunded loan commitments 35,536 — Other 25,314 4,836 Total gross deferred tax assets 2,653,969 3,093,290 Less: Valuation allowance ( 144,994 ) ( 168,609 ) Net deferred tax asset 2,508,975 2,924,681 Deferred income tax liabilities: Premises and equipment 12,331 6,832 Allowance for loan losses — 92,649 Director fee plan 27,708 24,535 Other 24,389 — Total gross deferred tax liabilities 64,428 124,016 Net deferred tax asset $ 2,444,547 $ 2,800,665

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Loan Commitments Representing Off-Balance Sheet Risk	December 31, 2023 December 31, 2022 Financial instruments whose contract amounts represent credit risk: Commitments to extend credit $ 47,871,000 $ 49,189,000 Stand-by letters of credit $ 719,000 $ 819,000

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Summary of Related Party Loan Activity	The following summary reflects related party loan activity during 2023 and 2022. 2023 2022 Beginning balance $ 493,989 $ 364,810 New loans and advancements — 319,453 Repayments ( 43,712 ) ( 190,274 ) Ending Balance $ 450,277 $ 493,989

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2023 and 2022, are presented in the following table: Actual For Capital To Be Well Amount Ratio Amount Ratio Amount Ratio (Dollars in Thousands) December 31, 2023: Common Equity Tier 1 Capital to Risk- $ 68,463 19.71 % $ 15,631 4.50 % $ 22,578 6.50 % Total Capital to Risk- Weighted Assets $ 72,812 20.96 % $ 27,788 8.00 % $ 34,735 10.00 % Tier 1 Capital to Risk- Weighted Assets $ 68,463 19.71 % $ 20,841 6.00 % $ 27,788 8.00 % Tier I Capital to Average Assets $ 68,463 15.16 % $ 18,068 4.00 % $ 22,585 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 %

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Employee Benefit and Share-Based Payment Arrangement, Noncash Expense [Abstract]
Summary of the Components of the Net Periodic Post-Retirement Benefit Cost	The following is a summary of the components of the net periodic post-retirement benefit cost (benefit) during 2023 and 2022: 2023 2022 Interest cost $ 424,632 $ 318,035 Expected return on assets ( 422,738 ) ( 648,348 ) Amortization of unrecognized loss 25,224 83,081 Periodic post-retirement cost (benefit) $ 27,118 $ ( 247,232 )
Schedule of Estimated Benefit Payments	The following table presents the estimated benefit payments for each of the next five years and in the aggregate for the five years thereafter as of December 31, 2023: 2024 $ 566,086 2025 566,849 2026 569,420 2027 566,028 2028 564,210 2029-2033 2,710,611 $ 5,543,204
Reconciliation of the Accumulated Post-Retirement Benefit Obligation	The following is a reconciliation of the accumulated post-retirement benefit obligation as of December 31, 2023 and 2022: 2023 2022 Projected benefit obligation at beginning of year $ 8,855,122 $ 12,159,755 Interest cost 424,632 318,035 Actuarial loss (gain) 86,414 ( 3,034,835 ) Benefits paid ( 580,483 ) ( 587,833 ) Projected benefit obligation at end of year $ 8,785,685 $ 8,855,122
Summary of the Change in Plan Assets	The following is a summary of the change in plan assets during 2023 and 2022: 2023 2022 Fair value of plan assets at beginning of year $ 7,369,637 $ 9,587,893 Actual return (loss) on assets 1,196,133 ( 1,570,382 ) Employer contributions 172,752 — Administrative expenses ( 57,615 ) ( 60,041 ) Benefits paid, net ( 580,483 ) ( 587,833 ) Fair value of plan assets at end of year $ 8,100,424 $ 7,369,637
Schedule of Fair Values of the Bank’s Pension Plan Assets	Th e fair values of the Bank’s pension plan assets at December 31, 2023 and 2022, by asset category, are as follows: Fair Value Measurements Assets Measured at Fair Value Level 1 Level 2 Level 3 December 31, 2023: Cash and cash equivalents $ 80,325 $ 80,325 $ — $ — Debt securities mutual funds 2,556,666 2,556,666 — — Equity securities mutual funds 5,463,433 5,463,433 — — $ 8,100,424 $ 8,100,424 $ — $ — December 31, 2022: Cash and cash equivalents $ 13,488 $ 13,488 $ — $ — Debt securities mutual funds 2,410,250 2,410,250 — — Equity securities mutual funds 4,945,899 4,945,899 — — $ 7,369,637 $ 7,369,637 $ — $ —
Summary of the Amount Recognized in Other Liabilities	The following is a summary of the amount recognized in other liabilities as of December 31, 2023 and 2022: 2023 2022 Projected benefit obligation at end of year $ 8,785,685 $ 8,855,122 Fair value of plan assets at end of year ( 8,100,424 ) ( 7,369,637 ) Net pension liability $ 685,261 $ 1,485,485
Schedule of Accumulated Other Comprehensive Loss, Net of Tax	Amounts recognized in accumulated other comprehensive loss, net of tax, as of December 31, 2023 and 2022 were: 2023 2022 Net loss $ ( 456,673 ) $ ( 1,111,263 ) Total accumulated other comprehensive loss $ ( 456,673 ) $ ( 1,111,263 )
Schedule of Accumulated Post-Retirement Benefit Obligation and Other Comprehensive Income (loss)	Amounts recognized in the accumulated post-retirement benefit obligation and other comprehensive income (loss) for the years ended December 31, 2023 and 2022 were: 2023 2022 Net gain $ ( 629,366 ) $ ( 756,064 ) Amortization of net unrecognized loss ( 25,224 ) ( 83,081 ) Total recognized in other comprehensive income $ ( 654,590 ) $ ( 839,145 )
Employee Stock Ownership Plan (ESOP) Disclosures	2023 2022 Shares held by the ESOP include the following: Allocated 58,592 39,186 Committed to be allocated — — Unallocated 333,088 352,682 Total 391,680 391,868
Summary of Stock Options	A summary of stock option activity for the years ended December 31, 2023 and 2022 is presented below: 2023 2022 Number of Options Weighted Average Grant Date Fair Value Number of Options Weighted Average Grant Date Fair Value Stock Options Outstanding at beginning of year 357,510 $ 4.08 — — Granted — — 357,510 $ 4.08 Exercised — — — — Forfeited — — — — Outstanding at end of year 357,510 $ 4.08 357,510 $ 4.08
Summary of Estimated Fair Value of Stock Options Granted	The estimated fair value of stock options granted during the year ended December 31, 2022, was determined as of the date of the grant, using the Black-Scholes options pricing model, under the following assumptions: 2022 Average-risk-free interest rate 3.78 % Expected life in years 6.00 Expected dividend yield 0.67 % Expected stock volatility 21.60 %
Summary of Restricted Stock Activity	A summary of restricted stock activity for the years ended December 31, 2023 and 2022 is presented below: 2023 2022 Number of shares Weighted Average Grant Date Fair Value Number of shares Weighted Average Grant Date Fair Value Restricted Stock Awards Outstanding at beginning of year 123,992 $ 14.85 — — Granted — — 156,590 $ 14.85 Vested ( 30,998 ) 14.85 ( 32,598 ) 14.85 Forfeited — — — — Outstanding at end of year 92,994 $ 14.85 123,992 $ 14.85

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2023 and 2022, all of which consisted of investment securities available-for-sale: Level 1 Level 2 Level 3 Total December 31, 2023: US treasuries $ — $ 9,533,835 $ — $ 9,533,835 Mortgage-backed securities — 9,412,836 — 9,412,836 Collateralized mortgage obligations — 13,953,851 — 13,953,851 Municipal bonds — 7,465,893 7,465,893 Corporate obligations — 2,598,080 — 2,598,080 Investment securities available-for-sale $ — $ 42,964,495 $ — $ 42,964,495 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 December 31, 2023 and 2022: Level 1 Level 2 Level 3 Total December 31, 2023: Other real estate owned $ — $ — $ — $ — Individually evaluated loans — — 623,301 623,301 $ — $ — $ 623,301 $ 623,301 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 December 31, 2023: Other real estate owned $ — Third party appraisals and sales contracts Collateral values, market discounts and estimated costs to sell — Individually evaluated loans $ 623,301 Third party appraisals and discounted cash flows Collateral values, market discounts and estimated costs to sell 11 % 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 December 31, 2023 and 2022 are as follows: Fair Value Measurements at December 31, 2023 Carrying Total Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents $ 25,039,214 $ 25,039,214 $ 25,039,214 $ — $ — Certificates of deposit with other banks — — — — — Investment securities available-for-sale 42,964,495 42,964,495 — 42,964,495 — Other investments 1,629,150 1,629,150 — 1,629,150 — Mortgage loans held for sale 289,111 289,111 — 289,111 — Loans, net of deferred fees 376,899,968 366,563,968 — — 366,563,968 Bank owned life insurance 11,729,019 11,729,019 11,729,019 — — Financial liabilities: Deposits 369,868,794 369,191,794 258,915,942 — 110,275,852 FHLB advances 11,000,000 11,068,109 — — 11,068,109 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 of deferred fees 338,501,049 318,195,000 — — 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

Stockholders' Equity and Earnin

Stockholders' Equity and Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
Summary of Earnings per Common Share	Earnings per common share was computed based on the following: 2023 2022 Numerator: Income applicable to common shares $ 265,825 $ 1,760,413 Denominator: Weighted average common shares outstanding 4,783,618 4,880,723 Effect of dilutive securities: Restricted stock 12,870 — Stock options — 1,200 Weighted average common shares outstanding - assuming dilution 4,796,488 4,881,923 Earnings per common share $ 0.06 $ 0.36 Earnings per common share - assuming dilution $ 0.06 $ 0.36

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Mortgage loans held for sale	$ 289,111	$ 2,085,099
Employee Stock Ownership Plan (ESOP), Cash Contributions to ESOP	$ 3,900,000
ESOP loan payment and release of ESOP shares	391,868
Subsequent event, description	As of the time of filing, there were no material, reportable subsequent events.
Net Reduction of Retained Earnings upon Adoption	$ (302,504)
Credit Related Reserves	255,000
Deferred Tax Assets	2,444,547	2,800,665
Other real estate owned	0	683,800
Other real estate owned	0	$ 684,000
Unfunded Loan Commitment [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Credit Related Reserves	$ 149,000
Restricted Stock [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Restricted stock granted	0	156,590
Restricted stock vested	30,998	32,598
Restricted stock issued	92,994	123,992	0
2022 Equity Incentive Plan
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Number of options, Granted	0	357,510
Cumulative Effect Period Of Adoption Adjustment
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Deferred Tax Assets	$ 102,000
Reported Value Measurement [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Mortgage loans held for sale	289,111	$ 2,085,099
Retained Earnings [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Net Reduction of Retained Earnings upon Adoption	$ (302,504)
Federal Reserve Bank of Atlanta [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Federal funds maturity period	90 days
TC Federal Bank
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Ownership percentage	100%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Range of Estimated Useful Lives for Premises and Equipment (Detail)	Dec. 31, 2023
Minimum [Member] | Building and Improvements [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives	20 years
Minimum [Member] | Furniture Automobiles and Equipment [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives	5 years
Maximum [Member] | Building and Improvements [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives	40 years
Maximum [Member] | Furniture Automobiles and Equipment [Member]
Property Plant And Equipment [Line Items]
Estimated useful lives	10 years

Investment Securities - Summary

Investment Securities - Summary Of Investments Securities Available For Sale (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 46,807,212	$ 47,834,395
Gross Unrealized Gains	43,157	0
Gross Unrealized Losses	3,885,874	4,737,843
Investment securities available-for-sale (amortized cost)	$ 42,964,495	$ 43,096,552
Fair Value as % of Total	100%	100%
US treasuries [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 10,089,682	$ 10,115,310
Gross Unrealized Gains	0	0
Gross Unrealized Losses	555,847	790,778
Investment securities available-for-sale (amortized cost)	$ 9,533,835	$ 9,324,532
Fair Value as % of Total	22%	22%
Mortgage-backed securities [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 10,157,271	$ 9,618,355
Gross Unrealized Gains	43,157	0
Gross Unrealized Losses	787,592	886,322
Investment securities available-for-sale (amortized cost)	$ 9,412,836	$ 8,732,033
Fair Value as % of Total	22%	20%
Collateralized mortgage obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 14,676,623	$ 15,713,313
Gross Unrealized Gains	0	0
Gross Unrealized Losses	722,772	869,283
Investment securities available-for-sale (amortized cost)	$ 13,953,851	$ 14,844,030
Fair Value as % of Total	33%	35%
Municipal bonds [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 8,758,636	$ 8,762,417
Gross Unrealized Gains	0	0
Gross Unrealized Losses	1,292,743	1,733,506
Investment securities available-for-sale (amortized cost)	$ 7,465,893	$ 7,028,911
Fair Value as % of Total	17%	16%
Corporate obligations [Member]
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 3,125,000	$ 3,625,000
Gross Unrealized Gains	0	0
Gross Unrealized Losses	526,920	457,954
Investment securities available-for-sale (amortized cost)	$ 2,598,080	$ 3,167,046
Fair Value as % of Total	6%	7%

Investment Securities - Summa_2

Investment Securities - Summary Of Unrealized Losses and Estimated Fair Value (Detail) - USD ($)	Dec. 31, 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	41,957,989	29,018,607
Total more than 12 months, Unrealized Losses	3,885,874	3,862,593
Total	41,957,989	43,096,552
Total	3,885,874	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	9,533,835	4,461,054
Total more than 12 months, Unrealized Losses	555,847	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	8,406,330	5,727,694
Total more than 12 months, Unrealized Losses	787,592	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	13,953,851	9,285,366
Total more than 12 months, Unrealized Losses	722,772	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	7,465,893	7,028,911
Total more than 12 months, Unrealized Losses	1,292,743	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	2,598,080	2,515,582
Total more than 12 months, Unrealized Losses	$ 526,920	$ 359,418

Investment Securities - Additio

Investment Securities - Additional Information (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Investments [Line Items]
Allowance for credit losses on available for sale securities	$ 0
Accrued interest on investment securites	6,141,545	$ 6,375,897
Available-for-Sale Securities [Member]
Schedule Of Investments [Line Items]
Available for sale securities pledged to secure public deposits	2,000,000	197,000
Investment Securities [Member]
Schedule Of Investments [Line Items]
Accrued interest on investment securites	$ 214,000	$ 211,000

Investment Securities - Summa_3

Investment Securities - Summary Of Amortized Cost and Estimated Fair Value Of Investment Securities Available For Sale (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Investments [Abstract]
Amortized Cost, Within 1 year	$ 5,000,845
Amortized Cost, 1 to 5 years	6,094,486
Amortized Cost, 5 to 10 years	10,877,987
Amortized Cost, Mortgage-backed securities and collateralized mortgage obligations	24,833,894
Total, Amortized Cost	46,807,212	$ 47,834,395
Estimated Fair Value, Within 1 year	4,970,749
Estimated Fair Value, 1 to 5 years	5,446,465
Estimated Fair Value, 5 to 10 years	9,180,594
Estimated Fair Value, Mortgage-backed securities and collateralized mortgage obligations	23,366,687
Total, Estimated Fair Value	$ 42,964,495	$ 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 ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loans And Leases Receivable Disclosure [Line Items]
Loans	$ 378,068,634	$ 339,597,602
Gross Loans Receivable Percentage	100%	100%
Less: Allowance for credit losses	$ 4,836,878	$ 4,362,178	$ 4,183,599
Deferred loan fees	1,168,666	1,096,553
Loans, net	372,063,090	334,138,871
Consumer loans [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans	$ 3,345,453	$ 846,717
Gross Loans Receivable Percentage	0.88%	0.25%
Less: Allowance for credit losses	$ 27,930	$ 615	1,798
Commercial and industrial loans [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans	$ 16,918,558	$ 23,644,426
Gross Loans Receivable Percentage	4.47%	6.96%
Less: Allowance for credit losses	$ 132,801	$ 81,182	109,724
Real Estate [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans	357,804,623	315,106,459
Real Estate [Member] | Residential [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans	$ 148,533,603	$ 138,275,923
Gross Loans Receivable Percentage	39.29%	40.72%
Less: Allowance for credit losses	$ 3,077,852	$ 1,960,955	1,468,649
Real Estate [Member] | Home equity [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans	$ 11,099,027	$ 12,410,820
Gross Loans Receivable Percentage	2.94%	3.65%
Less: Allowance for credit losses	$ 117,716	$ 186,733	174,579
Real Estate [Member] | Multi-family [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans	$ 19,137,789	$ 19,649,491
Gross Loans Receivable Percentage	5.06%	5.79%
Less: Allowance for credit losses	$ 82,293	$ 225,869	288,455
Real Estate [Member] | Commercial [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans	$ 123,572,774	$ 116,109,590
Gross Loans Receivable Percentage	32.69%	34.19%
Less: Allowance for credit losses	$ 1,092,137	$ 1,632,241	1,757,794
Real Estate [Member] | Construction and land development [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans	$ 55,461,430	$ 28,660,635
Gross Loans Receivable Percentage	14.67%	8.44%
Less: Allowance for credit losses	$ 306,149	$ 264,589	$ 350,586

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Summary Of Allowance For Credit Losses - (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans And Leases Receivable Disclosure [Line Items]
Beginning balance	$ 4,362,178	$ 4,183,599
ASC 326 adoption	255,000
Charge-offs	(111,819)	(67,454)
Recoveries	156,519	135,128
Provision	175,000	110,905
Ending balance	4,836,878	4,362,178
Consumer loans [Member]
Loans And Leases Receivable Disclosure [Line Items]
Beginning balance	615	1,798
ASC 326 adoption	48,540
Charge-offs	(33,879)	(64,612)
Recoveries	2,897	6,884
Provision	9,757	56,545
Ending balance	27,930	615
Commercial and industrial loans [Member]
Loans And Leases Receivable Disclosure [Line Items]
Beginning balance	81,182	109,724
ASC 326 adoption	80,330
Charge-offs	(77,940)	0
Recoveries	94,932	63,873
Provision	(45,703)	(92,415)
Ending balance	132,801	81,182
Unallocated [Member]
Loans And Leases Receivable Disclosure [Line Items]
Beginning balance	9,994	32,014
ASC 326 adoption	(9,994)
Charge-offs	0	0
Recoveries	0	0
Provision	0	(22,020)
Ending balance	0	9,994
Real Estate [Member] | Residential [Member]
Loans And Leases Receivable Disclosure [Line Items]
Beginning balance	1,960,955	1,468,649
ASC 326 adoption	1,028,700
Charge-offs	0	(2,842)
Recoveries	36,000	53,026
Provision	52,197	442,122
Ending balance	3,077,852	1,960,955
Real Estate [Member] | Home equity [Member]
Loans And Leases Receivable Disclosure [Line Items]
Beginning balance	186,733	174,579
ASC 326 adoption	(27,875)
Charge-offs	0	0
Recoveries	0	0
Provision	(41,142)	12,154
Ending balance	117,716	186,733
Real Estate [Member] | Multi-family [Member]
Loans And Leases Receivable Disclosure [Line Items]
Beginning balance	225,869	288,455
ASC 326 adoption	(68,217)
Charge-offs	0	0
Recoveries	0	0
Provision	(75,359)	(62,586)
Ending balance	82,293	225,869
Real Estate [Member] | Commercial [Member]
Loans And Leases Receivable Disclosure [Line Items]
Beginning balance	1,632,241	1,757,794
ASC 326 adoption	(694,135)
Charge-offs	0	0
Recoveries	0	0
Provision	154,031	(125,553)
Ending balance	1,092,137	1,632,241
Real Estate [Member] | Construction and land development [Member]
Loans And Leases Receivable Disclosure [Line Items]
Beginning balance	264,589	350,586
ASC 326 adoption	(102,349)
Charge-offs	0	0
Recoveries	22,690	11,345
Provision	121,219	(97,342)
Ending balance	$ 306,149	$ 264,589

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 ($)	Dec. 31, 2023	Dec. 31, 2022
Loans And Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	$ 1,288,172	$ 1,137,816
Loans Individually Collectively for Impairment	376,780,462	338,459,786
Allowance for Credit Losses, Individually Evaluated for Impairment	74,646	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	4,762,232	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	3,345,453	846,717
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	27,930	615
Commercial and industrial loans [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	728,483	0
Loans Individually Collectively for Impairment	16,190,075	23,644,426
Allowance for Credit Losses, Individually Evaluated for Impairment	69,660	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	63,141	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	559,689	1,137,816
Loans Individually Collectively for Impairment	357,244,934	313,968,643
Allowance for Credit Losses, Individually Evaluated for Impairment	4,986	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	4,671,161	4,270,387
Real Estate [Member] | Residential [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	512,611	1,037,428
Loans Individually Collectively for Impairment	148,020,992	137,238,495
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	3,077,852	1,960,955
Real Estate [Member] | Home equity [Member]
Loans And Leases Receivable Disclosure [Line Items]
Loans Individually Evaluated for Impairment	47,078	0
Loans Individually Collectively for Impairment	11,051,949	12,410,820
Allowance for Credit Losses, Individually Evaluated for Impairment	4,986	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	112,730	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	19,137,789	19,649,491
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	82,293	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	123,572,774	116,052,590
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	1,092,137	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	55,461,430	28,617,247
Allowance for Credit Losses, Individually Evaluated for Impairment	0	0
Allowance for Credit Losses, Collectively Evaluated for Impairment	$ 306,149	$ 264,589

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses - Summary of Collateral-Dependent Loans - (Detail)	Dec. 31, 2023 USD ($)
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 559,689
Without an Allowance	541,689
With an Allowance	18,000
Allowance Allocation	4,986
Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	512,611
Without an Allowance	512,611
With an Allowance	0
Allowance Allocation	0
Home equity [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	47,078
Without an Allowance	29,078
With an Allowance	18,000
Allowance Allocation	4,986
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	728,483
Without an Allowance	48,536
With an Allowance	679,947
Allowance Allocation	69,660
Consumer Loans, Commercial and Industrial Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	1,288,172
Without an Allowance	590,225
With an Allowance	697,947
Allowance Allocation	74,646
Real Estate [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	559,689
Real Estate [Member] | Residential [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	512,611
Real Estate [Member] | Home equity [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	47,078
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	559,689
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	728,483
Other Business Assets [Member] | Consumer Loans, Commercial and Industrial Loans [Member]
Loans and Leases Receivable Disclosure [Line Items]
Loans	$ 728,483

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 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 ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans And Leases Receivable Disclosure [Line Items]
Accrued interest on loans	$ 1,400,000	$ 1,100,000
Debt securities, held-to-maturity, 90 days or more past due, still accruing	0	0
Financing Receivable, Related Allowance	70,000
Financing Receivable Modifications Number Of Contracts	0	0
Amount of TDRs still accruing interest	341,000
Loans classified in doubtful or loss risk rating	0	0
Financing Receivables 1 To 29 Days Past Due [Member]
Loans And Leases Receivable Disclosure [Line Items]
Outstanding balance of loan	680,000
Specific reserve	70,000
Impaired Loans [Member]
Loans And Leases Receivable Disclosure [Line Items]
Financing Receivable Modifications Number Of Contracts	6
Amount of TDRs still non-accruing interest	50,000
Commercial and industrial loans [Member]
Loans And Leases Receivable Disclosure [Line Items]
Nonaccrual loan	680,000	0
Home equity [Member]
Loans And Leases Receivable Disclosure [Line Items]
Nonaccrual loan	18,000	$ 0
Financing Receivable, Related Allowance	$ 5,000

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 ($)	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 376,899,968	$ 338,501,049
Total	378,068,634	339,597,602
Non-accrual	1,288,172	554,137
Consumer loans [Member]
Financing Receivable Impaired [Line Items]
Total	3,345,453	846,717
Non-accrual	0	0
Commercial and industrial loans [Member]
Financing Receivable Impaired [Line Items]
Total	16,918,558	23,644,426
Non-accrual	728,483	0
Financial Asset, Past Due [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	302,904	397,593
Financial Asset, Past Due [Member] | Consumer loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	993	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	377,765,730	339,200,009
Financial Asset, Not Past Due [Member] | Consumer loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,344,460	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	16,918,558	23,644,426
30 to 59 Days Past Due [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	153,793	251,786
30 to 59 Days Past Due [Member] | Consumer loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	5,718
30 to 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 to 89 Days Past Due [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	90,082	57,266
60 to 89 Days Past Due [Member] | Consumer loans [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	993	0
60 to 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	59,029	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]
Total	357,804,623	315,106,459
Non-accrual	559,689	554,137
Real Estate [Member] | Residential [Member]
Financing Receivable Impaired [Line Items]
Total	148,533,603	138,275,923
Non-accrual	512,611	453,749
Real Estate [Member] | Home equity [Member]
Financing Receivable Impaired [Line Items]
Total	11,099,027	12,410,820
Non-accrual	47,078	0
Real Estate [Member] | Multi-family [Member]
Financing Receivable Impaired [Line Items]
Total	19,137,789	19,649,491
Non-accrual	0	0
Real Estate [Member] | Commercial [Member]
Financing Receivable Impaired [Line Items]
Total	123,572,774	116,109,590
Non-accrual	0	57,000
Real Estate [Member] | Construction and land development [Member]
Financing Receivable Impaired [Line Items]
Total	55,461,430	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	301,911	391,875
Real Estate [Member] | Financial Asset, Past Due [Member] | Residential [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	254,833	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	47,078	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	357,502,712	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	148,278,770	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	11,051,949	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	19,137,789	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	123,572,774	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	55,461,430	28,660,635
Real Estate [Member] | 30 to 59 Days Past Due [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	153,793	246,068
Real Estate [Member] | 30 to 59 Days Past Due [Member] | Residential [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	153,793	221,100
Real Estate [Member] | 30 to 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 to 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 to 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 to 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 to 89 Days Past Due [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	89,089	57,266
Real Estate [Member] | 60 to 89 Days Past Due [Member] | Residential [Member]
Financing Receivable Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	89,089	0
Real Estate [Member] | 60 to 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 to 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 to 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 to 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	59,029	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	11,951	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	47,078	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 - 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 (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	$ 378,068,634	$ 339,597,602
YTD Gross Charge-offs	111,819	67,454
2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	67,646,986
YTD Gross Charge-offs	28,198
2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	87,397,651	87,745,573
YTD Gross Charge-offs	83,621	55,979
2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	64,338,351	67,798,678
YTD Gross Charge-offs	0	8,633
2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	37,350,215	43,256,465
YTD Gross Charge-offs	0	0
2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	27,075,927	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	65,534,941	48,003,365
YTD Gross Charge-offs	0	2,842
Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	28,724,563	33,536,773
YTD Gross Charge-offs	0	0
Consumer Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,345,453	846,717
YTD Gross Charge-offs	33,879	64,612
Consumer Loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,813,398
YTD Gross Charge-offs	28,198
Consumer Loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	313,560	483,151
YTD Gross Charge-offs	5,681	55,979
Consumer Loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	68,213	93,947
YTD Gross Charge-offs	0	8,633
Consumer Loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	42,768	92,795
YTD Gross Charge-offs	0	0
Consumer Loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	43,689	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	23,673	28,939
YTD Gross Charge-offs	0	0
Consumer Loans [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	40,152	36,363
YTD Gross Charge-offs	0	0
Commercial And Industrial Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	16,918,558	23,644,426
YTD Gross Charge-offs	77,940	0
Commercial And Industrial Loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,562,210
YTD Gross Charge-offs	0
Commercial And Industrial Loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	4,086,946	5,392,327
YTD Gross Charge-offs	77,940	0
Commercial And Industrial Loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,868,904	4,836,577
YTD Gross Charge-offs	0	0
Commercial And Industrial Loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,546,208	1,846,412
YTD Gross Charge-offs	0	0
Commercial And Industrial Loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	334,685	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	881,462	566,733
YTD Gross Charge-offs	0	0
Commercial And Industrial Loans [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,638,143	9,534,905
YTD Gross Charge-offs	0	0
Pass [Member] | Consumer Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,345,453	846,717
Pass [Member] | Consumer Loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,813,398
Pass [Member] | Consumer Loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	313,560	483,151
Pass [Member] | Consumer Loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	68,213	93,947
Pass [Member] | Consumer Loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	42,768	92,795
Pass [Member] | Consumer Loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	43,689	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	23,673	28,939
Pass [Member] | Consumer Loans [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	40,152	36,363
Pass [Member] | Commercial And Industrial Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	12,524,348	23,644,426
Pass [Member] | Commercial And Industrial Loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,168,653
Pass [Member] | Commercial And Industrial Loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,730,858	5,392,327
Pass [Member] | Commercial And Industrial Loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,272,875	4,836,577
Pass [Member] | Commercial And Industrial Loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,546,208	1,846,412
Pass [Member] | Commercial And Industrial Loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	334,685	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	881,462	566,733
Pass [Member] | Commercial And Industrial Loans [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,589,607	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	2,884,217	0
Special Mention [Member] | Commercial And Industrial Loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	288,188
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	2,596,029	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] | Consumer Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Substandard [Member] | Consumer Loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Substandard [Member] | Consumer Loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Substandard [Member] | Consumer Loans [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Substandard [Member] | Consumer Loans [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Substandard [Member] | Consumer Loans [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	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	0
Substandard [Member] | Consumer Loans [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Substandard [Member] | Commercial And Industrial Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,509,993	0
Substandard [Member] | Commercial And Industrial Loans [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	105,369
Substandard [Member] | Commercial And Industrial Loans [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,356,088	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	48,536	0
Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	357,804,623	315,106,459
Real Estate [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	62,271,378
Real Estate [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	82,997,145	81,870,095
Real Estate [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	60,401,234	62,868,154
Real Estate [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	35,761,239	41,317,258
Real Estate [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	26,697,553	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	64,629,806	47,407,693
Real Estate [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	25,046,268	23,965,505
Real Estate [Member] | Residential Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	148,533,603	138,275,923
YTD Gross Charge-offs	0	2,842
Real Estate [Member] | Residential Real Estate [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	14,694,776
YTD Gross Charge-offs	0
Real Estate [Member] | Residential Real Estate [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	57,659,207	55,675,718
YTD Gross Charge-offs	0	0
Real Estate [Member] | Residential Real Estate [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	23,699,662	23,257,720
YTD Gross Charge-offs	0	0
Real Estate [Member] | Residential Real Estate [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	13,047,145	15,667,540
YTD Gross Charge-offs	0	0
Real Estate [Member] | Residential Real Estate [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	6,076,715	6,769,859
YTD Gross Charge-offs	0	0
Real Estate [Member] | Residential Real Estate [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		10,117,299
YTD Gross Charge-offs		0
Real Estate [Member] | Residential Real Estate [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	31,893,275	25,978,999
YTD Gross Charge-offs	0	2,842
Real Estate [Member] | Residential Real Estate [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,462,823	808,788
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home Equity Loan [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,099,027	12,410,820
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home Equity Loan [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
YTD Gross Charge-offs	0
Real Estate [Member] | Home Equity Loan [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home Equity Loan [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home Equity Loan [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home Equity Loan [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home Equity Loan [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
YTD Gross Charge-offs		0
Real Estate [Member] | Home Equity Loan [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
YTD Gross Charge-offs	0	0
Real Estate [Member] | Home Equity Loan [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,099,027	12,410,820
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	19,137,789	19,649,491
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	700,663
YTD Gross Charge-offs	0
Real Estate [Member] | Multi-family [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	954,603	981,012
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,763,531	3,980,555
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	6,310,552	6,502,688
YTD Gross Charge-offs	0	0
Real Estate [Member] | Multi-family [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	879,044	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	6,529,396	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	123,572,774	116,109,590
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	21,791,642
YTD Gross Charge-offs	0
Real Estate [Member] | Commercial [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	15,233,118	17,015,862
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	24,797,759	24,893,625
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	16,350,186	19,088,887
YTD Gross Charge-offs	0	0
Real Estate [Member] | Commercial [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	19,709,850	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	24,027,071	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	1,663,148	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	55,461,430	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	25,084,297
YTD Gross Charge-offs	0
Real Estate [Member] | Construction And Land Development [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	9,150,217	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	8,140,282	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	53,356	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	31,944	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	2,180,064	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	10,821,270	8,187,617
YTD Gross Charge-offs	0	0
Real Estate [Member] | Pass [Member] | Residential Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	147,072,270	136,589,466
Real Estate [Member] | Pass [Member] | Residential Real Estate [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	14,694,776
Real Estate [Member] | Pass [Member] | Residential Real Estate [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	57,063,833	55,675,718
Real Estate [Member] | Pass [Member] | Residential Real Estate [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	23,699,662	23,257,720
Real Estate [Member] | Pass [Member] | Residential Real Estate [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	12,943,574	15,631,663
Real Estate [Member] | Pass [Member] | Residential Real Estate [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	5,972,902	6,621,692
Real Estate [Member] | Pass [Member] | Residential Real Estate [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		10,117,299
Real Estate [Member] | Pass [Member] | Residential Real Estate [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	31,534,700	24,476,586
Real Estate [Member] | Pass [Member] | Residential Real Estate [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,162,823	808,788
Real Estate [Member] | Pass [Member] | Home Equity Loan [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,051,949	12,410,820
Real Estate [Member] | Pass [Member] | Home Equity Loan [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Pass [Member] | Home Equity Loan [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Home Equity Loan [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Home Equity Loan [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Home Equity Loan [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Home Equity Loan [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Pass [Member] | Home Equity Loan [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Pass [Member] | Home Equity Loan [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	11,051,949	12,410,820
Real Estate [Member] | Pass [Member] | Multi-family [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	19,137,789	19,649,491
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	700,663
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	954,603	981,012
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	3,763,531	3,980,555
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	6,310,552	6,502,688
Real Estate [Member] | Pass [Member] | Multi-family [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	879,044	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	6,529,396	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	115,145,483	105,908,174
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	21,791,642
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	15,233,118	17,015,862
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	24,305,955	24,161,625
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	13,608,050	16,280,144
Real Estate [Member] | Pass [Member] | Commercial [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	19,709,850	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	20,421,922	10,029,237
Real Estate [Member] | Pass [Member] | Commercial [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	74,946	2,558,280
Real Estate [Member] | Pass [Member] | Construction And Land Development [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	55,399,578	28,533,543
Real Estate [Member] | Pass [Member] | Construction And Land Development [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	25,084,297
Real Estate [Member] | Pass [Member] | Construction And Land Development [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	9,150,217	8,154,115
Real Estate [Member] | Pass [Member] | Construction And Land Development [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	8,140,282	10,736,254
Real Estate [Member] | Pass [Member] | Construction And Land Development [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	53,356	58,143
Real Estate [Member] | Pass [Member] | Construction And Land Development [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	31,944	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	2,118,212	1,152,037
Real Estate [Member] | Pass [Member] | Construction And Land Development [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	10,821,270	8,187,617
Real Estate [Member] | Special Mention [Member] | Residential Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	447,915
Real Estate [Member] | Special Mention [Member] | Residential Real Estate [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Special Mention [Member] | Residential Real Estate [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Residential Real Estate [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Residential Real Estate [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Residential Real Estate [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Residential Real Estate [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Residential Real Estate [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	447,915
Real Estate [Member] | Special Mention [Member] | Residential Real Estate [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home Equity Loan [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home Equity Loan [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Special Mention [Member] | Home Equity Loan [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home Equity Loan [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home Equity Loan [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home Equity Loan [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home Equity Loan [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Special Mention [Member] | Home Equity Loan [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Special Mention [Member] | Home Equity Loan [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	3,605,149	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	3,605,149	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	10,416	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	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	10,416	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 Real Estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	1,461,333	1,238,542
Real Estate [Member] | Substandard [Member] | Residential Real Estate [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Residential Real Estate [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	595,374	0
Real Estate [Member] | Substandard [Member] | Residential Real Estate [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Residential Real Estate [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	103,571	35,877
Real Estate [Member] | Substandard [Member] | Residential Real Estate [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	103,813	148,167
Real Estate [Member] | Substandard [Member] | Residential Real Estate [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Residential Real Estate [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	358,575	1,054,498
Real Estate [Member] | Substandard [Member] | Residential Real Estate [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	300,000	0
Real Estate [Member] | Substandard [Member] | Home Equity Loan [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	47,078	0
Real Estate [Member] | Substandard [Member] | Home Equity Loan [Member] | 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0
Real Estate [Member] | Substandard [Member] | Home Equity Loan [Member] | 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home Equity Loan [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home Equity Loan [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home Equity Loan [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home Equity Loan [Member] | 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Loans		0
Real Estate [Member] | Substandard [Member] | Home Equity Loan [Member] | Prior
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Home Equity Loan [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	47,078	0
Real Estate [Member] | Substandard [Member] | Multi-family [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | 2023
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	0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	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	0
Real Estate [Member] | Substandard [Member] | Multi-family [Member] | Revolving loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	0	0
Real Estate [Member] | Substandard [Member] | Commercial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	4,822,142	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	491,804	57,000
Real Estate [Member] | Substandard [Member] | Commercial [Member] | 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	2,742,136	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	1,588,202	0
Real Estate [Member] | Substandard [Member] | Construction And Land Development [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans	51,436	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	0	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	51,436	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

Premises and Equipment - Summar

Premises and Equipment - Summary of Major Classification of Premises and Equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 9,191,564	$ 7,085,748
Less: Accumulated depreciation and amortization	4,408,804	3,953,466
Premises and equipment, net	4,782,760	3,132,282
Land [Member]
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	181,212	181,212
Buildings and Improvements [Member]
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	4,875,553	4,842,489
Furniture, Fixtures and Equipment [Member]
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	2,827,215	1,988,527
Leasehold improvements [Member]
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	1,214,628	16,675
Automobiles [Member]
Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 92,956	$ 56,845

Premises and Equipment - Additi

Premises and Equipment - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation Expense	$ 468,000	$ 348,000

Leases - Additional Information

Leases - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2023 USD ($) Location	Dec. 31, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Number of location | Location	4
Operating lease right-of-use asset	$ 1,944,885	$ 0
Operating lease liability	2,102,426	$ 0
Total operating lease expense	$ 236,000
Maximum [Member]
Lessee, Lease, Description [Line Items]
Lease expiration period	2033
Minimum [Member]
Lessee, Lease, Description [Line Items]
Lease expiration period	2024

Leases - Summary of Supplementa

Leases - Summary of Supplemental Information Pertaining to Operating Leases (Detail)	12 Months Ended
	Dec. 31, 2023 USD ($)
Leases [Abstract]
Operating cash flows from operating lease	$ 73,777
ROU assets obtained in exchange for new operating lease liabilities	$ 2,096,531
Weighted-average remaining lease term in years for operating leases	9 years 21 days
Weighted-average discount rate for operating leases	4.41%

Leases - Summary of Maturities

Leases - Summary of Maturities of Lease Liabilities and the Present Value Discount (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2024	$ 273,788
2025	295,557
2026	281,405
2027	248,400
2028	255,330
Thereafter	1,206,671
Total undiscounted cash flows	2,561,151
Less: present value discount	(458,725)
Total lease liabilities	$ 2,102,426	$ 0

Certificates of Deposit - Addit

Certificates of Deposit - Additional Information (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
FDIC insurance limit	$ 250,000
Aggregate amount of certificates of deposit, that meet or exceed the FDIC insurance limit	23,600,000	$ 11,500,000
Certificates of Deposit Mature in Less Than One Year	$ 100,600,000

Certificates of Deposit - Sched

Certificates of Deposit - Schedule of Maturities of Certificates of Deposit (Detail)	Dec. 31, 2023 USD ($)
Deposits [Abstract]
2024	$ 100,612,079
2025	8,862,525
2026	802,047
2027	404,604
2028	250,943
Thereafter	20,654
Total	$ 110,952,852

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 ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Line Of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 11,000,000
Due On May 15 2026 With Fixed Rate Four Percentage [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
Due On November 16, 2026 With Fixed Rate Four Point Seven Seven Percentage [Member]
Line Of Credit Facility [Line Items]
Line of Credit facility, Advance Date	Nov. 16, 2023
Line of Credit Facility, Maximum Borrowing Capacity	$ 3,000,000
Line Of Credit Facility, Interest Rate Type	Fixed
Line of Credit Facility, Interest Rate at Period End	4.77%
Line of Credit facility, Maturity	Nov. 16, 2026
Due On November 16, 2027 With Fixed Rate Four Point Six Eight Percentage [Member]
Line Of Credit Facility [Line Items]
Line of Credit facility, Advance Date	Nov. 16, 2023
Line of Credit Facility, Maximum Borrowing Capacity	$ 3,000,000
Line Of Credit Facility, Interest Rate Type	Fixed
Line of Credit Facility, Interest Rate at Period End	4.68%
Line of Credit facility, Maturity	Nov. 16, 2027
Due On November 20, 2023 With Fixed Rate Four Point Five Seven Percentage [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

Federal Home Loan Bank Advanc_4

Federal Home Loan Bank Advances and Other Borrowings - Additional Information (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Federal Reserve Bank of Atlanta [Member]
Line Of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 24,800,000	$ 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	80,800,000	56,400,000
Line of Credit Facility, Maximum Borrowing Capacity	69,800,000	45,400,000
Bank's residential and commercial real estate loans [Member] | Federal Reserve Bank of Atlanta [Member]
Line Of Credit Facility [Line Items]
Debt Instrument, Collateral Amount	35,200,000	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	$ 11,000,000

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Expense (Benefit) (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current - Alternative minimum tax	$ (4,856)	$ (7,651)
Deferred	(128,075)	98,260
Utilization of operating loss carryforward	264,776	614,475
Change in valuation allowance	(23,615)	(29,612)
Income tax benefit	$ 108,230	$ 675,472

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Pretax income at statutory rate	$ 78,552	$ 511,536
State income tax expense, net of federal benefit	10,465	99,166
Tax-exempt income	(60,137)	(57,977)
Stock based compensation	36,537	74,747
Change in valuation allowance	(23,615)	(29,612)
Other	66,428	77,612
Income tax benefit	$ 108,230	$ 675,472

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred income tax assets:
Deferred compensation	$ 418,877	$ 363,195
Net operating loss carryforward	454,302	719,078
Other real estate owned	0	36,452
State tax credits	144,994	168,609
Defined benefit obligations (non-qualified)	114,854	279,483
Accrued bonuses	74,274	0
Non-accrual loans	78,240	64,818
Frozen pension accrual (tax qualified)	275,052	265,252
Unrealized loss on investment securities available-for-sale	976,819	1,191,567
Right of use asset/lease liability	40,052	0
Allowance for credit losses	15,655	0
Unfunded loan commitments	35,536	0
Other	25,314	4,836
Total gross deferred tax assets	2,653,969	3,093,290
Less: Valuation allowance	(144,994)	(168,609)
Net deferred tax asset	2,508,975	2,924,681
Deferred income tax liabilities:
Premises and equipment	12,331	6,832
Allowance for loan losses	0	92,649
Director fee plan	27,708	24,535
Other	24,389	0
Total gross deferred tax liabilities	64,428	124,016
Net deferred tax asset	$ 2,444,547	$ 2,800,665

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Valuation allowance	$ 145,000	$ 169,000
Federal, net operating loss carryforwards	1,500,000
State, net operating loss carryforwards	$ 3,200,000

Commitments - Schedule of Loan

Commitments - Schedule of Loan Commitments Representing Off-Balance Sheet Risk (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Commitments And Letters Of Credit [Line Items]
Commitments to extend credit	$ 47,871,000	$ 49,189,000
Stand-by letters of credit [Member]
Commitments And Letters Of Credit [Line Items]
Commitments to extend credit	$ 719,000	$ 819,000

Commitments - Additional Inform

Commitments - Additional Information (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Commitments And Letters Of Credit [Line Items]
Unfunded commitments, allowance for credit loss	$ 4,836,878	$ 4,362,178
Unfunded Loan Commitment [Member]
Commitments And Letters Of Credit [Line Items]
Unfunded commitments, allowance for credit loss	$ 140,000

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Deposits from directors, executive officers and their related interests	$ 2,400,000	$ 753,000

Related Party Transactions - Su

Related Party Transactions - Summary of Related Party Loan Activity (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Beginning balance	$ 493,989	$ 364,810
New loans and advancements	0	319,453
Repayments	(43,712)	(190,274)
Ending Balance	$ 450,277	$ 493,989

Regulatory Matters - Additional

Regulatory Matters - Additional Information (Detail) $ in Billions	Dec. 31, 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 ($)	Dec. 31, 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	$ 68,463	$ 67,153
Total Capital to Risk- Weighted Assets, Actual Amount	72,812	71,094
Tier 1 Capital to Risk- Weighted Assets, Actual Amount	68,463	67,153
Tier I Capital to Average Assets, Actual Amount	$ 68,463	$ 67,153
Common Equity Tier 1 Capital to Risk- Weighted Assets, Actual Ratio	19.71%	21.32%
Total Capital to Risk- Weighted Assets, Actual Ratio	20.96%	22.57%
Tier 1 Capital to Risk- Weighted Assets, Actual Ratio	19.71%	21.32%
Tier I Capital to Average Assets, Actual Ratio	15.16%	16.22%
Common Equity Tier 1 Capital to Risk- Weighted Assets, For Capital Adequacy Purposes Amount	$ 15,631	$ 14,172
Total Capital to Risk- Weighted Assets, For Capital Adequacy Purposes Amount	27,788	25,194
Tier 1 Capital to Risk- Weighted Assets, For Capital Adequacy Purposes Amount	20,841	18,895
Tier I Capital to Average Assets, For Capital Adequacy Purposes Amount	$ 18,068	$ 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	$ 22,578	$ 20,470
Total Capital to Risk- Weighted Assets, To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	34,735	31,492
Tier 1 Capital to Risk- Weighted Assets, To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	27,788	25,194
Tier I Capital to Average Assets, To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 22,585	$ 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%

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail) - USD ($)		12 Months Ended
	Dec. 21, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020	Dec. 31, 2019	Sep. 21, 2022
Defined Contribution Plan Disclosure [Line Items]
Present value liability		$ 685,261	$ 1,485,485
Defined benefit plan, expense		27,118	(247,232)
Expected periodic pension income		422,738	648,348
Employee stock ownership plan (ESOP) compensation expense		$ 270,585	$ 240,250
Common stock, shares authorized		20,000,000	20,000,000
Restricted Stock [Member]
Defined Contribution Plan Disclosure [Line Items]
Issued stock option granted, term	4 years
Recognized expense for share-based payments		$ 485,000	$ 465,000
Unrecognized expense for share-based payments		$ 1,400,000
Weighted average future recognition period		3 years
Share-based payment arrangement, shares withheld for tax withholding obligation		6,175	5,568
401 (K) Plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Bank contribution amount		$ 169,000	$ 193,000
Supplemental Executive Retirement Plans [Member]
Defined Contribution Plan Disclosure [Line Items]
Employee benefit plan retirement period					10 years
Retirement benefit vesting schedule period					10 years
Cash surrender value		11,700,000	11,400,000
Present value liability		876,000	913,000
Defined benefit plan, expense		$ 183,000	$ 272,000
Discount rate		4%	4.74%
Director Deferred Fee Practice [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined benefit plan, expense		$ 30,000	$ 42,000
Non employee benefit plan retirement period					15 years
Retired director monthly benefit amount				$ 825	$ 825
Other non-employee directors normal monthly benefit payment period				10 years
Other non-employee directors benefit plan retirement period		10 years
Defined benefit plan, projected defined benefit obligation		$ 415,000	$ 433,000
Description of eligibility of non-employee directors retirement benefit		The Bank has maintained a discretionary practice of paying a retirement benefit to eligible non-employee directors who attain at least age 70 in the service of the Bank with at least 15 years of service to their credit. Under this practice, each eligible retired director received a monthly benefit in the amount of $825. In anticipation of the Reorganization, the Bank decided to formalize and revise this practice in 2020. The Bank has relinquished its discretion over the practice with respect to eligible retired directors and current non-employee directors who satisfied the eligibility criteria for the benefit as of December 31, 2019. The normal retirement benefit for this group will be a monthly benefit in the amount of $825 a month for the remaining life of the director. With respect to all other non-employee directors serving as of December 31, 2019, the amount of the normal monthly benefit will remain unchanged, but will be paid over a period of 10 years following retirement or, if less, the director’s remaining lifetime. The eligibility criteria for this group has been changed to the attainment of at least age 65 with at least 10 years of service. No future non-employee director will be eligible for a benefit under this formalized plan.
Description of tax-qualified defined benefit retirement plan		The Bank has recorded and will continue to record a liability for these payments as post-retirement defined benefit obligations.
Defined benefit plan, expected long-term rate of return on assets		4.54%	4.74%
Other comprehensive income after post retirement		$ 82,000
Tax Qualified Frozen Defined Benefit Pension Plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Discount rate		4.77%	4.96%
Expected periodic pension income		$ 140,000
Defined benefit plan, expected long-term rate of return on assets		7%	6%
Tax Qualified Frozen Defined Benefit Pension Plan [Member] | Minimum [Member]
Defined Contribution Plan Disclosure [Line Items]
Discount rate		0%	0%
Employee Stock Ownership Plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Employee stock ownership plan (ESOP), Plan description		As part of the Company's initial stock offering, the Company established the TC Federal Bank Employee Stock Ownership Plan ("ESOP") to provide eligible employees of the Company the opportunity to own Company stock. The ESOP is a tax-qualified retirement plan for the benefit of Company employees. Contributions are allocated to eligible participants on the basis of compensation, subject to federal limits. The Company uses the principal and interest method to determine the release of shares amounts.
Committed to be allocated		19,593
Employee stock ownership plan (ESOP), Debt structure, Indirect loan, Description		The ESOP funded its purchase of 391,868 shares through a loan from the Company equal to 100% of the aggregate purchase price of the common stock. The ESOP trustee will repay the loan principally through the Bank's contributions to the ESOP over the remaining loan term of 17 years.
Employee stock ownership plan (ESOP), Shares in ESOP		391,868
Principal balance on ESOP debt		$ 3,400,000	$ 3,600,000
Employee stock ownership plan (ESOP) compensation expense		233,000	221,000
Employee Stock Ownership Plan (ESOP), Deferred Shares, Fair Value		4,600,000	5,300,000
2022 Equity Incentive Plan
Defined Contribution Plan Disclosure [Line Items]
Common stock, shares authorized						700,000
Issued stock option granted, term	4 years
Recognized expense for share-based payments		226,000	$ 361,000
Unrecognized compensation expense for stock options		$ 872,000
Weighted average future recognition period		3 years

Employee Benefit Plans - Summar

Employee Benefit Plans - Summary of the Components of the Net Periodic Post-Retirement Benefit Cost (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Employee Benefit and Share-Based Payment Arrangement, Noncash Expense [Abstract]
Interest cost	$ 424,632	$ 318,035
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Labor and Related Expense	Labor and Related Expense
Expected return on assets	$ (422,738)	$ (648,348)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Labor and Related Expense	Labor and Related Expense
Amortization of unrecognized loss	$ 25,224	$ 83,081
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Amortization of Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Labor and Related Expense	Labor and Related Expense
Periodic post-retirement cost (benefit)	$ 27,118	$ (247,232)

Employee Benefit Plans - Schedu

Employee Benefit Plans - Schedule of Estimated Benefit Payments (Detail)	Dec. 31, 2023 USD ($)
Employee Benefit and Share-Based Payment Arrangement, Noncash Expense [Abstract]
2024	$ 566,086
2025	566,849
2026	569,420
2027	566,028
2028	564,210
2029-2033	2,710,611
Total	$ 5,543,204

Employee Benefit Plans - Reconc

Employee Benefit Plans - Reconciliation of the Accumulated Post-Retirement Benefit Obligation (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan, Roll Forwards [Abstract]
Projected benefit obligation at beginning of year	$ 8,855,122	$ 12,159,755
Interest cost	424,632	318,035
Actuarial loss (gain)	86,414	(3,034,835)
Benefits paid	(580,483)	(587,833)
Projected benefit obligation at end of year	$ 8,785,685	$ 8,855,122

Employee Benefit Plans - Summ_2

Employee Benefit Plans - Summary of the Change in Plan Assets (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Employee Benefit and Share-Based Payment Arrangement, Noncash Expense [Abstract]
Fair value of plan assets at beginning of year	$ 7,369,637	$ 9,587,893
Actual return (loss) on assets	1,196,133	(1,570,382)
Employer contributions	172,752	0
Administrative expenses	(57,615)	(60,041)
Benefits paid, net	(580,483)	(587,833)
Fair value of plan assets at end of year	$ 8,100,424	$ 7,369,637

Employee Benefit Plans - Sche_2

Employee Benefit Plans - Schedule of Fair Values of the Bank's Pension Plan Assets (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets recorded at fair value on a recurring basis	$ 8,100,424	$ 7,369,637
Cash and Cash Equivalents [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets recorded at fair value on a recurring basis	80,325	13,488
Debt Securities Mutual Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets recorded at fair value on a recurring basis	2,556,666	2,410,250
Equity Securities Mutual Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets recorded at fair value on a recurring basis	5,463,433	4,945,899
Level 1 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets recorded at fair value on a recurring basis	8,100,424	7,369,637
Level 1 [Member] | Cash and Cash Equivalents [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets recorded at fair value on a recurring basis	80,325	13,488
Level 1 [Member] | Debt Securities Mutual Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets recorded at fair value on a recurring basis	2,556,666	2,410,250
Level 1 [Member] | Equity Securities Mutual Funds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets recorded at fair value on a recurring basis	$ 5,463,433	$ 4,945,899

Employee Benefit Plans - Summ_3

Employee Benefit Plans - Summary of the Amount Recognized in Other Liabilities (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Employee Benefit and Share-Based Payment Arrangement, Noncash Expense [Abstract]
Projected benefit obligation at end of year	$ 8,785,685	$ 8,855,122	$ 12,159,755
Fair value of plan assets at end of year	(8,100,424)	(7,369,637)	$ (9,587,893)
Net pension liability	$ 685,261	$ 1,485,485

Employee Benefit Plans - Sche_3

Employee Benefit Plans - Schedule of Accumulated Other Comprehensive Loss, Net of Tax (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Employee Benefit and Share-Based Payment Arrangement, Noncash Expense [Abstract]
Net loss	$ (456,673)	$ (1,111,263)
Total accumulated other comprehensive loss	$ (456,673)	$ (1,111,263)

Employee Benefit Plans - Sche_4

Employee Benefit Plans - Schedule of Accumulated Post-Retirement Benefit Obligation and Other Comprehensive Income (loss) (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Net gain	$ 265,825	$ 1,760,413
Post-Retirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Net gain	(629,366)	(756,064)
Amortization of net unrecognized loss	(25,224)	(83,081)
Total recognized in other comprehensive income	$ (654,590)	$ (839,145)

Employee Benefit Plans - Employ

Employee Benefit Plans - Employee Stock Ownership Plan (ESOP) Disclosures (Detail) - shares	Dec. 31, 2023	Dec. 31, 2022
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Unallocated	333,088	352,682
Employee Stock Ownership Plan [Member]
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Allocated	58,592	39,186
Committed to be allocated	0	0
Unallocated	333,088	352,682
Total	391,680	391,868

Employee Benefit Plans - Summ_4

Employee Benefit Plans - Summary of Stock Options (Details) - 2022 Equity Incentive Plan - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options at beginning of year	357,510	0
Number of options, Granted	0	357,510
Number of options, Exercised	0	0
Number of options, Forfeited	0	0
Number of options at end of year	357,510	357,510
Weighted Average Grant Date Fair Value, Options at beginning of year	$ 4.08	$ 0
Weighted Average Grant Date Fair Value, Granted	0	4.08
Weighted Average Grant Date Fair Value, Exercised	0	0
Weighted Average Grant Date Fair Value, Forfeited	0	0
Weighted Average Grant Date Fair Value, Options at end of year	$ 4.08	$ 4.08

Employee Benefit Plans - Summ_5

Employee Benefit Plans - Summary of Estimated Fair Value of Stock Options Granted (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Employee Benefit and Share-Based Payment Arrangement, Noncash Expense [Abstract]
Average-risk-free interest rate	3.78%
Expected life in years	6 years
Expected dividend yield	$ 0.67
Expected stock volatility	21.60%

Employee Benefit Plans - Summ_6

Employee Benefit Plans - Summary of Restricted Stock Activity (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding at beginning of year	123,992	0
Restricted stock granted	0	156,590
Restricted stock vested	(30,998)	(32,598)
Restricted stock forfeited	0	0
Outstanding at end of year	92,994	123,992
Outstanding grant date fair value, beginning balance	$ 14.85	$ 0
Granted, weighted average grant date fair value	0	14.85
Vested, weighted average grant date fair value	14.85	14.85
Forfeited, weighted average grant date fair value	0	0
Outstanding grant date fair value, ending balance	$ 14.85	$ 14.85

Fair Value Measurement - Summar

Fair Value Measurement - Summary of Assets Recorded at Fair Value on a Recurring Basis (Detail) - Fair Value, Recurring [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	$ 42,964,495	$ 43,096,552
US treasuries [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	9,533,835	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	9,412,836	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	13,953,851	14,844,030
Municipal bonds [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	7,465,893	7,028,911
Collateralized mortgage obligations [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	2,598,080	3,167,046
Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Investment securities available-for-sale	42,964,495	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	9,533,835	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	9,412,836	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	13,953,851	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	7,465,893	7,028,911
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	$ 2,598,080	$ 3,167,046

Fair Value Measurement - Summ_2

Fair Value Measurement - Summary of Assets Recorded at Fair Value on a Nonrecurring Basis (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Other real estate owned	$ 0	$ 684,000
Assets recorded at fair value on a recurring basis	8,100,424	7,369,637
Fair Value, Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Other real estate owned	0	683,800
Individually evaluated loans	623,301
Assets recorded at fair value on a recurring basis	623,301	683,800
Level 3 [Member] | Fair Value, Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Other real estate owned	0	683,800
Individually evaluated loans	623,301
Assets recorded at fair value on a recurring basis	$ 623,301	$ 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)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned	$ 0	$ 684,000
Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned	0	683,800
Individually evaluated loans	623,301
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned	0	$ 683,800
Individually evaluated loans	$ 623,301
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [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	11

Fair Value Measurement - Summ_4

Fair Value Measurement - Summary of Carrying Amounts and Estimated Fair Values of the Bank's Financial Instruments (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Financial assets:
Certificates of deposit with other banks	$ 0	$ 1,739,000
Investment securities available-for-sale (amortized cost of $46,807,212 and $47,834,395; $0 allowance for credit losses)	42,964,495	43,096,552
Other investments	1,629,150	1,377,500
Mortgage loans held for sale	289,111	2,085,099
Loans, net of deferred fees	372,063,090	334,138,871
Bank owned life insurance	11,729,019	11,442,653
Financial liabilities:
Deposits	369,868,794	329,128,253
FHLB advances	11,000,000	11,000,000
Reported Value Measurement [Member]
Financial assets:
Cash and cash equivalents	25,039,214	25,545,872
Certificates of deposit with other banks	0	1,739,000
Investment securities available-for-sale (amortized cost of $46,807,212 and $47,834,395; $0 allowance for credit losses)	42,964,495	43,096,552
Other investments	1,629,150	1,377,500
Mortgage loans held for sale	289,111	2,085,099
Loans, net of deferred fees	376,899,968	338,501,049
Bank owned life insurance	11,729,019	11,442,653
Financial liabilities:
Deposits	369,868,794	329,128,253
FHLB advances	11,000,000	11,000,000
Estimate of Fair Value Measurement [Member]
Financial assets:
Cash and cash equivalents	25,039,214	25,545,872
Certificates of deposit with other banks	0	1,739,000
Investment securities available-for-sale	42,964,495	43,096,552
Other investments	1,629,150	1,377,500
Mortgage loans held for sale	289,111	2,085,099
Loans, net of deferred fees	366,563,968	318,195,000
Bank owned life insurance	11,729,019	11,442,653
Financial liabilities:
Deposits	369,191,794	327,436,855
FHLB advances	11,068,109	10,953,000
Estimate of Fair Value Measurement [Member] | Level 1 [Member]
Financial assets:
Cash and cash equivalents	25,039,214	25,545,872
Certificates of deposit with other banks	0	1,739,000
Bank owned life insurance	11,729,019	11,442,653
Financial liabilities:
Deposits	258,915,942	239,622,855
Estimate of Fair Value Measurement [Member] | Level 2 [Member]
Financial assets:
Investment securities available-for-sale	42,964,495	43,096,552
Other investments	1,629,150	1,377,500
Mortgage loans held for sale	289,111	2,085,099
Estimate of Fair Value Measurement [Member] | Level 3 [Member]
Financial assets:
Loans, net of deferred fees	366,563,968	318,195,000
Financial liabilities:
Deposits	110,275,852	87,814,000
FHLB advances	$ 11,068,109	$ 10,953,000

Stockholders' Equity and Earn_2

Stockholders' Equity and Earnings Per Share - Additional Information (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 15, 2023	Aug. 04, 2022
Class of Stock [Line Items]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased			450,000	250,000
Treasury stock, (Shares)	0	75,172
Average price of treasury stock per share	$ 14.26	$ 14.44
Shares repurchased and retired	506,358
Retired treasury stock	75,172

Stockholders' Equity and Earn_3

Stockholders' Equity and Earnings Per Share - Summary of Earnings per Common Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Numerator:
Income applicable to common shares	$ 265,825	$ 1,760,413
Denominator:
Weighted average common shares outstanding	4,783,618	4,880,723
Effective of dilutive securities:
Weighted average common shares outstanding - assuming dilution	4,796,488	4,881,923
Earnings per common share	$ 0.06	$ 0.36
Earnings per common share - assuming dilution	$ 0.06	$ 0.36
Restricted Stock [Member]
Effective of dilutive securities:
Restricted stock / Stock options (in shares)	12,870	0
Stock options [Member]
Effective of dilutive securities:
Restricted stock / Stock options (in shares)	0	1,200

Condensed Financial Statement_2

Condensed Financial Statements of Parent Company - Condensed Balance Sheets (Detail) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Total Assets	$ 466,583,269	$ 429,617,526
Liabilities
Total liabilities	386,948,848	344,339,692
STOCKHOLDERS' EQUITY
Stockholders' equity	79,634,421	85,277,834	$ 86,812,581
Total Liabilities and Stockholders' Equity	466,583,269	429,617,526
Parent Company
ASSETS
Cash and cash equivalents	10,611,000	18,456,000	$ 19,855,000
Investment in TC Federal Bank	65,757,000	63,524,000
Other Assets	3,490,000	3,642,000
Total Assets	79,858,000	85,622,000
Liabilities
Other Liabilities	223,000	344,000
Total liabilities	223,000	344,000
STOCKHOLDERS' EQUITY
Stockholders' equity	79,635,000	85,278,000
Total Liabilities and Stockholders' Equity	$ 79,858,000	$ 85,622,000

Condensed Financial Statement_3

Condensed Financial Statements of Parent Company - Condensed Statements of Income (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest Expense
Other expense	$ 4,671,764	$ 4,513,313
Income tax (benefit) expense	108,230	675,472
Net Income	265,825	1,760,413
Parent Company
Income
Interest income	120,000	121,000
Interest Expense
Other expense	261,000	315,000
(Loss) Income before income tax expense and equity in undistributed net income of TC Federal Bank	(141,000)	(194,000)
Income tax (benefit) expense	(33,000)	(52,000)
Net (loss) income before equity in undistributed net income of TC Federal Bank	(108,000)	(142,000)
Equity in undistributed net income of TC Federal Bank	374,000	1,903,000
Net Income	$ 266,000	$ 1,761,000

Condensed Financial Statement_4

Condensed Financial Statements of Parent Company - Condensed Statements of Cash Flow (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities
Net Income	$ 265,825	$ 1,760,413
Adjustments to reconcile net income to net cash provided by (used in) operating activities
ESOP expense	270,585	240,250
Amortization of unearned compensation associated with restricted stock	484,944	465,072
Stock based compensation	225,810	361,493
Net cash provided by operating activities	4,032,130	4,373,678
Cash Flows from Investing Activities
Net cash used in investing activities	(37,511,474)	(69,621,343)
Cash Flows from Financing Activities
Dividends	(463,076)	(497,387)
Repurchase of stock	(86,393)	(82,685)
Net cash provided by financing activities	32,972,686	48,902,706
Parent Company
Cash Flows from Operating Activities
Net Income	266,000	1,761,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Undistributed net income of TC Federal Bank	(374,000)	(1,903,000)
ESOP expense	271,000	240,000
Stock based compensation	711,000	827,000
Decrease in other assets	151,000	93,000
(Decrease) increase in other liabilities	(121,000)	316,000
Net cash provided by operating activities	904,000	1,334,000
Cash Flows from Investing Activities
Capital contribution to TC Federal Bank	(981,000)	(1,067,000)
Net cash used in investing activities	(981,000)	(1,067,000)
Cash Flows from Financing Activities
Dividends	(463,000)	(497,000)
Purchase of common stock	(6,063,000)	(1,085,000)
Repurchase of stock	(1,242,000)	(83,000)
Repurchase and retirement of common stock	(6,063,000)	(1,085,000)
Net cash provided by financing activities	(7,768,000)	(1,665,000)
Net decrease in cash	(7,845,000)	(1,399,000)
Cash at beginning of year	18,456,000	19,855,000
Cash at end of year	$ 10,611,000	$ 18,456,000