| 2. Revenue Recognition Under ASC Topic 606, management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on the sale of loans sold and earnings on bank-owned life insurance are not within the scope of this Topic. The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the three-month and six-month periods ended June 30: | | | | | | | | | | | | | Three months ended | | June 30, | (dollars in thousands) | | | | | | Noninterest Income | 2025 | | 2024 | In-scope of Topic 606: | | | | | | Service charges on deposit accounts | $ | 117 | | $ | 113 | ATM fees | | 61 | | | 107 | Overdraft fees | | 385 | | | 345 | Safe deposit box rental | | 21 | | | 20 | Loan related service fees | | 133 | | | 189 | Debit card fees | | 555 | | | 616 | Fiduciary activities | | 226 | | | 225 | Commissions on mutual funds and annuities | | 194 | | | 76 | Gains on sales of other real estate owned | | — | | | 32 | Other income | | 177 | | | 157 | Noninterest Income (in-scope of Topic 606) | | 1,869 | | | 1,880 | Out-of-scope of Topic 606: | | | | | | Loan servicing fees | | 48 | | | 38 | Gains on sales of loans | | 65 | | | 36 | Earnings on and proceeds from bank-owned life insurance | | 266 | | | 253 | Noninterest Income (out-of-scope of Topic 606) | | 379 | | | 327 | Total Noninterest Income | $ | 2,248 | | $ | 2,207 |
| | | | | | | | | | | | | Six months ended | | June 30, | (dollars in thousands) | | | | | | Noninterest Income | 2025 | | 2024 | In-scope of Topic 606: | | | | | | Service charges on deposit accounts | $ | 227 | | $ | 225 | ATM fees | | 155 | | | 213 | Overdraft fees | | 748 | | | 700 | Safe deposit box rental | | 46 | | | 45 | Loan related service fees | | 281 | | | 319 | Debit card fees | | 1,143 | | | 1,142 | Fiduciary activities | | 551 | | | 463 | Commissions on mutual funds and annuities | | 340 | | | 144 | Gains on sales of other real estate owned | | — | | | 32 | Other income | | 357 | | | 309 | Noninterest Income (in-scope of Topic 606) | | 3,848 | | | 3,592 | Out-of-scope of Topic 606: | | | | | | Loan servicing fees | | 87 | | | 59 | Gains on sales of loans | | 112 | | | 42 | Earnings on and proceeds from bank-owned life insurance | | 552 | | | 520 | Noninterest Income (out-of-scope of Topic 606) | | 751 | | | 621 | Total Noninterest Income | $ | 4,599 | | $ | 4,213 |
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