Summary of Carrying Amounts and Estimated Fair Values by Fair Value Hierarchy of Certain Financial Instruments

The carrying amounts and estimated fair values by fair value hierarchy of certain financial instruments are as follows:


	Measurements at Reporting Date Using
	Carrying Amount		Level 1		Level 2		Level 3		Estimated Fair Value
	(Dollars in thousands)
March 31, 2026
Financial assets:
Loans, net	$	442,537	$	—	$	—	$	435,562	$	435,562
Mortgage servicing rights		415		—		1,212		—		1,212
Financial liabilities:
Interest-bearing deposits	$	395,851	$	—	$	350,037	$	—	$	350,037

March 31, 2025
Financial assets:
Loans, net	$	396,756	$	—	$	—	$	380,967	$	380,967
Mortgage servicing rights		380		—		1,251		—		1,251
Financial liabilities:
Interest-bearing deposits	$	351,704	$	—	$	308,114	$	—	$	308,114

Assets Measured at Fair Value on a Recurring Basis

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Summary of Fair Value, Asset Measured on Recurring and Nonrecurring Basis

The following table presents the fair value measurement of assets and liabilities measured at fair value on a nonrecurring basis and the level within the fair value hierarchy in which the fair value measurements fall at March 31, 2026 and March 31, 2025:


	Fair Value Measurements at Reporting Date Using
	Estimated Fair Value		Level 1		Level 2		Level 3
	(Dollars in thousands)
March 31, 2026
Financial Assets
Individually evaluated loans	$	—	$	—	$	—	$	—
Other real estate owned		—		—		—		74
Total	$	—	$	—	$	—	$	74
March 31, 2025
Financial Assets
Individually evaluated loans	$	772	$	—	$	—	$	772
Total	$	772	$	—	$	—	$	772