v3.26.1
Income Tax - Schedule of Effective Income Tax Rate Reconciliation, After Adoption of ASU 2023-09 (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Amount    
Income before income taxes $ 13,653,000  
Federal statutory income tax 2,867,000 $ 2,281,000
State taxes, net of federal benefit 111,000  
Tax credits:    
Low-income housing tax credit (net of amortization) (30,000)  
Nontaxable or nondeductible items:    
Tax-exempt interest (637,000)  
ESOP 1,000 (92,000)
Cash surrender value - life insurance (20,000) (19,000)
Small insurance captive premiums (165,000) (183,000)
Stock compensation (54,000) 11,000
Other 3,000  
Total income tax expense $ 2,076,261 $ 1,486,348
Percent    
Federal statutory income tax 21.00%  
State taxes, net of federal benefit 0.80%  
Tax credits:    
Low-income housing tax credit (net of amortization) (0.20%)  
Nontaxable or nondeductible items:    
Tax-exempt interest (4.70%)  
ESOP 0.00%  
Cash surrender value - life insurance (0.10%)  
Small insurance captive premiums (1.20%)  
Stock compensation (0.40%)  
Other 0.00%  
Income tax expense and effective tax rate 15.20%