v3.26.3
Business Combination and Asset Purchase (Tables)
 9 Months Ended
Sep. 30, 2026
Business Acquisition [Line Items]  
Schedule of Annual Amortization of Core Deposit Intangible Assets Annual amortization of core deposit intangible assets is as follows:

 

 

 

 

 

 

 

Ossian

 

 

Perpetual

 

 

Peoples

 

 

Total

 

2026

 

$

140

 

 

$

95

 

 

$

861

 

 

$

1,096

 

2027

 

 

140

 

 

 

95

 

 

 

861

 

 

 

1,096

 

2028

 

 

47

 

 

 

72

 

 

 

861

 

 

 

980

 

2029

 

 

-

 

 

 

-

 

 

 

646

 

 

 

646

 

 

$

327

 

 

$

262

 

 

$

3,229

 

 

$

3,818

 
Customer Lists [Member]  
Business Acquisition [Line Items]  
Schedule of Annual Amortization of Core Deposit Intangible Assets Annual amortization expense of customer list intangible is as follows:

 

 

 

(In Thousands)

 

 

 

Adams County Financial Resources

 

2026

 

$

123

 

2027

 

 

49

 

 

$

172

 
Peoples Federal Savings and Loan [Member]  
Business Acquisition [Line Items]  
Summary of Changes in Accretable Yield or Income Expected to be Collected

Changes in accretable yield, or income expected to be collected, for the acquisition of Peoples Federal Savings and Loan completed in 2022, are as follows:

 

 

 

(In Thousands)

 

 

(In Thousands)

 

 

 

Three Months Ended
 September 30, 2026

 

 

Three Months Ended
 September 30, 2025

 

 

Nine Months Ended
 September 30, 2026

 

 

Nine Months Ended
 September 30, 2025

 

Beginning Balance

 

$

-

 

 

$

219

 

 

$

104

 

 

$

335

 

Accretion

 

 

-

 

 

 

(57

)

 

 

(104

)

 

 

(173

)

Ending Balance

 

$

-

 

 

$

162

 

 

$

-

 

 

$

162

 
Perpetual Federal Savings Bank in 2021 and 2022 [Member]  
Business Acquisition [Line Items]  
Summary of Changes in Accretable Yield or Income Expected to be Collected

 

 

(In Thousands)

 

 

(In Thousands)

 

 

 

Three Months Ended
 September 30, 2026

 

 

Three Months Ended
 September 30, 2025

 

 

Nine Months Ended
 September 30, 2026

 

 

Nine Months Ended
 September 30, 2025

 

Beginning Balance

 

$

-

 

 

$

782

 

 

$

112

 

 

$

1,453

 

Accretion

 

 

-

 

 

 

(335

)

 

 

(112

)

 

 

(1,006

)

Ending Balance

 

$

-

 

 

$

447

 

 

$

-

 

 

$

447

 
Ossian Financial Services, Inc. [Member]  
Business Acquisition [Line Items]  
Summary of Changes in Accretable Yield or Income Expected to be Collected

Changes in accretable yield, or income expected to be collected, for the acquisition of Ossian State Bank completed in 2021, are as follows:

 

 

 

(In Thousands)

 

 

(In Thousands)

 

 

 

Three Months Ended
 September 30, 2026

 

 

Three Months Ended
 September 30, 2025

 

 

Nine Months Ended
 September 30, 2026

 

 

Nine Months Ended
 September 30, 2025

 

Beginning Balance

 

$

-

 

 

$

27

 

 

$

-

 

 

$

107

 

Additions

 

 

-

 

 

 

2

 

 

 

-

 

 

 

2

 

Accretion

 

 

-

 

 

 

(29

)

 

 

-

 

 

 

(108

)

Disposals

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(1

)

Ending Balance

 

$

-

 

 

$

-

 

 

$

-

 

 

$

-