| Segment Reporting [Text Block] |
Note 12. Segment Reporting
The Company has two reportable segments. Each reportable segment is a strategic business unit that offers different products and services. They are managed separately, because each segment appeals to different markets and, accordingly, require different technology and marketing strategies. The accounting policies of the segments are the same as those described in the summary of significant accounting policies provided earlier in this report.
The reportable segments are:
| | ● | Community Banking - The Community Banking segment involves making loans and generating deposits from individuals, businesses, and charitable organizations. Loan fee income, service charges from deposit accounts, and other non-interest-related fees, such as fees for debit cards and ATM usage and fees for brokered mortgage services, generates income for the Community Banking segment. |
| | ● | Wealth Management Services – Wealth Management Services offers corporate trustee services, trust and estate administration, IRA administration and custody services. Revenue for this segment is generated from administration, service and custody fees, as well as, management fees which are derived from assets under management. Investment management services currently are offered through in-house and third-party managers. |
The Company's chief operating decision maker (CODM) is the President and Chief Operating Officer of the Bank. The CODM uses income, operating expenses and net income to evaluate income generated from the operating segments. Net income is used to monitor budget versus actual results and profitability. Financials of the operating segments are reviewed monthly to assess the performance of the segments.
Segment information for the three months ended March 31, 2026 and 2025, is shown in the following tables. Note that asset information is not reported below, as the assets of the Company are reported at the Bank level. Assets under management by Wealth Management Services were $457 million at the end of the first quarter 2026.
| | | For the Three Months Ended March 31, 2026 | |
| (in thousands) | | Community Banking | | | Wealth Management | | | Total | |
| | | | | | | | | | | | | |
| Interest Income | | $ | 24,240 | | | $ | 89 | | | $ | 24,329 | |
| Interest Expense | | | 5,653 | | | | — | | | | 5,653 | |
| Net interest income | | $ | 18,587 | | | $ | 89 | | | $ | 18,676 | |
| Provision for credit losses | | | 450 | | | | — | | | | 450 | |
| Net interest income after provision for credit losses | | $ | 18,137 | | | $ | 89 | | | $ | 18,226 | |
| Noninterest Income: | | | | | | | | | | | | |
| Service charges on deposit accounts | | $ | 924 | | | $ | — | | | $ | 924 | |
| ATM and check card fees | | | 1,047 | | | | — | | | | 1,047 | |
| Wealth management fees | | | — | | | | 911 | | | | 911 | |
| Other operating income | | | 942 | | | | — | | | | 942 | |
| Total noninterest income | | $ | 2,913 | | | $ | 911 | | | $ | 3,824 | |
| Noninterest Expense: | | | | | | | | | | | | |
| Salaries and employee benefits | | $ | 8,753 | | | $ | 229 | | | $ | 8,982 | |
| Occupancy | | | 965 | | | | 7 | | | | 972 | |
| Equipment | | | 1,092 | | | | 1 | | | | 1,093 | |
| Legal and professional fees | | | 684 | | | | 4 | | | | 688 | |
| Data processing expense | | | 359 | | | | 35 | | | | 394 | |
| Investment management | | | — | | | | 295 | | | | 295 | |
| Other operating expense | | | 3,518 | | | | 40 | | | | 3,558 | |
| Total noninterest expense | | $ | 15,371 | | | $ | 611 | | | $ | 15,982 | |
| Income before income taxes | | $ | 5,679 | | | $ | 389 | | | $ | 6,068 | |
| Income tax expense | | | 1,105 | | | | 76 | | | | 1,181 | |
| Net income | | $ | 4,574 | | | $ | 313 | | | $ | 4,887 | |
| | | For the Three Months Ended March 31, 2025 | |
| (in thousands) | | Community Banking | | | Wealth Management | | | Total | |
| | | | | | | | | | | | | |
| Interest Income | | $ | 23,959 | | | $ | 63 | | | $ | 24,022 | |
| Interest Expense | | | 6,571 | | | | — | | | | 6,571 | |
| Net interest income | | $ | 17,388 | | | $ | 63 | | | $ | 17,451 | |
| Provision for credit losses | | | 832 | | | | — | | | | 832 | |
| Net interest income after provision for credit losses | | $ | 16,556 | | | $ | 63 | | | $ | 16,619 | |
| Noninterest Income: | | | | | | | | | | | | |
| Service charges on deposit accounts | | $ | 1,013 | | | $ | — | | | $ | 1,013 | |
| ATM and check card fees | | | 996 | | | | — | | | | 996 | |
| Wealth management fees | | | — | | | | 898 | | | | 898 | |
| Other operating income | | | 704 | | | | — | | | | 704 | |
| Total noninterest income | | $ | 2,713 | | | $ | 898 | | | $ | 3,611 | |
| Noninterest Expense: | | | | | | | | | | | | |
| Salaries and employee benefits | | $ | 8,457 | | | $ | 232 | | | $ | 8,689 | |
| Occupancy | | | 1,062 | | | | 7 | | | | 1,069 | |
| Equipment | | | 1,023 | | | | 1 | | | | 1,024 | |
| Legal and professional fees | | | 518 | | | | 4 | | | | 522 | |
| Data processing expense | | | 726 | | | | 36 | | | | 762 | |
| Investment management | | | — | | | | 320 | | | | 320 | |
| Other operating expense | | | 5,942 | | | | 7 | | | | 5,949 | |
| Total noninterest expense | | $ | 17,728 | | | $ | 607 | | | $ | 18,335 | |
| Income before income taxes | | $ | 1,541 | | | $ | 354 | | | $ | 1,895 | |
| Income tax expense | | | 242 | | | | 55 | | | | 297 | |
| Net income | | $ | 1,299 | | | $ | 299 | | | $ | 1,598 | |
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