v3.26.1
Revenue from Contracts with Customers
3 Months Ended
Mar. 31, 2026
Revenue from Contracts with Customers  
Revenue from Contracts with Customers

Note 8 — Revenue from Contracts with Customers

All of the Company’s revenue from contracts with customers in the scope of ASC 606 is recognized within noninterest income. The following table presents the Company’s gross sources of noninterest income for the three months ended March 31, 2026 and 2025.

Three Months Ended March 31, 

2026

2025

Noninterest Income

Service charges on deposit accounts

Overdraft fees

$

188

$

149

Other

167

141

Trust income

 

1,727

 

1,674

Investment advisory income

 

1,542

 

1,766

Earnings on bank owned life insurance(a)

 

192

 

259

Other(b)

 

361

 

367

Total Noninterest Income

$

4,177

$

4,356

(a)Not within the scope of ASC 606.
(b)The Other category includes safe deposit income, checkbook fees, and debit card fee income, totaling $279 and $272 for the three months ended March 31, 2026 and 2025, respectively, that are within the scope of ASC 606 and loan related fee income and miscellaneous income, totaling $82 and $96 for the three months ended March 31, 2026 and 2025, respectively, which are outside the scope of ASC 606.

The Company earns wealth management fees, which includes trust income and investment advisory income, from its contracts with trust and brokerage customers to manage assets for investment, and/or to transact on their accounts. These fees are primarily earned over time as the Company provides the contracted services and are generally assessed based on a tiered scale of the market value of the assets under management at month-end or quarter-end.