Landmark Bancorp (LARK) 10-Q14 May 242024 Q1 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	May 13, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	0-33203
Entity Registrant Name	LANDMARK BANCORP, INC.
Entity Central Index Key	0001141688
Entity Tax Identification Number	43-1930755
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	701 Poyntz Avenue
Entity Address, City or Town	Manhattan
Entity Address, State or Province	KS
Entity Address, Postal Zip Code	66502
City Area Code	(785)
Local Phone Number	565-2000
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	LARK
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		5,473,867

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Assets
Cash and cash equivalents	$ 16,468	$ 27,101
Interest-bearing deposits at other banks	4,920	4,918
Investment securities available-for-sale, at fair value	437,276	452,769
Investment securities, held-to-maturity, net of allowance for credit losses of $91 and $91, fair value of $3,104 and $3,049	3,584	3,555
Bank stocks, at cost	7,850	8,123
Loans, net of allowance for credit losses of $10,851 and $10,608	952,611	937,619
Loans held for sale, at fair value	2,697	853
Bank owned life insurance	38,578	38,333
Premises and equipment, net	20,696	19,709
Goodwill	32,377	32,377
Other intangible assets, net	3,071	3,241
Mortgage servicing rights	2,977	3,158
Real estate owned, net	428	928
Accrued interest and other assets	29,684	28,988
Total assets	1,553,217	1,561,672
Deposits:
Non-interest-bearing demand	364,386	367,103
Money market and checking	583,315	613,613
Savings	154,000	152,381
Certificates of deposit	191,823	183,154
Total deposits	1,293,524	1,316,251
Federal Home Loan Bank and other borrowings	74,716	64,662
Subordinated debentures	21,651	21,651
Repurchase agreements	15,895	12,714
Accrued interest and other liabilities	20,760	19,480
Total liabilities	1,426,546	1,434,758
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.01 par value per share, 200,000 shares authorized; none issued
Common stock, $0.01 par value per share, 7,500,000 shares authorized; 5,486,407 and 5,481,407 shares issued at March 31, 2024 and December 31, 2023, respectively	55	55
Additional paid-in capital	89,364	89,208
Retained earnings	55,912	54,282
Treasury stock, at cost; 12,540 and 3,812 shares at March 31, 2024 and December 31, 2023, respectively	(249)	(75)
Accumulated other comprehensive loss	(18,411)	(16,556)
Total stockholders’ equity	126,671	126,914
Total liabilities and stockholders’ equity	$ 1,553,217	$ 1,561,672

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 91	$ 91
Held-to-Maturity, Fair Value	3,104	3,049
Allowance for loans losses	$ 10,851	$ 10,608
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	7,500,000	7,500,000
Common stock, shares issued	5,486,407	5,481,407
Treasury stock, shares	12,540	3,812

Consolidated Statements of Earn

Consolidated Statements of Earnings (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Interest income:
Loans		$ 14,490	$ 11,376
Investment securities:
Taxable		2,428	2,317
Tax-exempt		764	786
Interest-bearing deposits at banks		63	98
Total interest income		17,745	14,577
Interest expense:
Deposits		5,457	2,539
Federal Home Loan Bank and other borrowings		1,022	567
Subordinated debentures		412	364
Repurchase agreements		107	160
Total interest expense		6,998	3,630
Net interest income		10,747	10,947
Provision for credit losses		300	49
Net interest income after provision for credit losses		10,447	10,898
Non-interest income:
Fees and service charges		2,461	2,358
Gains on sales of loans, net	[1]	512	693
Increase in cash surrender value of bank owned life insurance	[1]	245	218
Other		182	226
Total non-interest income		3,400	3,495
Non-interest expense:
Compensation and benefits		5,532	5,542
Occupancy and equipment		1,390	1,369
Data processing		481	589
Amortization of mortgage servicing rights and other intangibles		412	461
Professional fees		647	491
Other		2,089	1,891
Total non-interest expense		10,551	10,343
Earnings before income taxes		3,296	4,050
Income tax expense		518	693
Net earnings		$ 2,778	$ 3,357
Earnings per share:
Basic	[2],[3]	$ 0.51	$ 0.61
Diluted	[2],[3]	0.51	0.61
Dividends per share	[2]	$ 0.21	$ 0.20

[1]Not within the scope of ASC 606.[2]Per share amounts for the periods ended March 31, 2023 have been adjusted to give effect to the 5% stock dividend paid during December 2023.[3]Share and per share values for the periods ended March 31, 2023 have been adjusted to give effect to the 5

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net earnings	$ 2,778	$ 3,357
Net unrealized holding (losses) gains on available-for-sale securities	(2,457)	6,739
Income tax effect on net unrealized holding losses (gains)	602	(1,651)
Other comprehensive (loss) gains	(1,855)	5,088
Total comprehensive income	$ 923	$ 8,445

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands		Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance at Dec. 31, 2022		$ 52	$ 84,273	$ 52,174		$ (25,066)	$ 111,433
Cumulative effect of change in accounting principle from implementation of ASU 2016-3				(1,204)			(1,204)
Beginning balance, value at January 1, 2023		52	84,273	50,970		(25,066)	110,229
Net earnings				3,357			3,357
Other comprehensive income (loss)						5,088	5,088
Dividends paid	[1]			(1,096)			(1,096)
Stock-based compensation			88				88
Exercise of stock options, 2,693 shares			52				52
Ending balance at Mar. 31, 2023		52	84,413	53,231		(19,978)	117,718
Beginning balance at Dec. 31, 2023		55	89,208	54,282	(75)	(16,556)	126,914
Net earnings				2,778			2,778
Other comprehensive income (loss)						(1,855)	(1,855)
Dividends paid				(1,148)			(1,148)
Stock-based compensation			156				156
Issuance of restricted common stock
Purhase of 8,728 shares treasury stock					(174)		(174)
Ending balance at Mar. 31, 2024		$ 55	$ 89,364	$ 55,912	$ (249)	$ (18,411)	$ 126,671

[1]Dividends per share have been adjutsted to give effect to the 5% stock dividend paid during December 2023.

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares shares in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Stockholders' Equity [Abstract]
Dividends paid per share	$ 0.21	$ 0.20
Exercise of stock options, shares		2,693
Issue of restricted common stock, shares	5,000
Purchase of treasury shares	8,728

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net earnings		$ 2,778	$ 3,357
Adjustments to reconcile net earnings to net cash provided by operating activities:
Provision for credit losses		300	49
Amortization of investment security premiums, net		99	102
Accretion of purchase accounting adjustments		(209)	(176)
Amortization of mortgage servicing rights and other intangibles		412	461
Depreciation		320	307
Increase in cash surrender value of bank owned life insurance	[1]	(245)	(218)
Stock-based compensation		156	88
Deferred income taxes		37	532
Net loss on sales of premises and equipment and foreclosed assets		9
Net gains on sales of loans	[1]	(512)	(693)
Proceeds from sales of loans		12,124	19,292
Origination of loans held for sale		(13,517)	(18,053)
Changes in assets and liabilities:
Accrued interest and other assets		(131)	98
Accrued expenses, taxes, and other liabilities		1,230	(1,697)
Net cash provided by operating activities		2,851	3,449
Cash flows from investing activities:
Net increase in loans		(15,062)	(19,767)
Net change in interest-bearing deposits at banks			493
Maturities and prepayments of investment securities		15,595	12,367
Purchases of investment securities		(2,660)	(6,589)
Redemption of bank stocks		3,553	2,011
Purchase of bank stocks		(3,280)	(3,417)
Proceeds from sales of premises and equipment and foreclosed assets		491
Purchases of premises and equipment, net		(1,307)	(221)
Net cash used in investing activities		(2,670)	(15,123)
Cash flows from financing activities:
Net decrease in deposits		(22,727)	(6,626)
Federal Home Loan Bank advance borrowings		204,398	209,670
Federal Home Loan Bank advance repayments		(194,012)	(180,066)
Proceeds from other borrowings		230
Repayments on other borrowings		(562)	(333)
Change in repurchase agreements		3,181	(9,319)
Proceeds from exercise of stock options			52
Payment of dividends		(1,148)	(1,096)
Purchase of treasury stock		(174)
Net cash (used in) provided by financing activities		(10,814)	12,282
Net (decrease) increase in cash and cash equivalents		(10,633)	608
Cash and cash equivalents at beginning of period		27,101	23,156
Cash and cash equivalents at end of period		16,468	23,764
Supplemental disclosure of cash flow information:
Cash paid for interest		7,055	3,362
Cash paid for operating leases		$ 39	$ 42

[1]Not within the scope of ASC 606.

Interim Financial Statements

Interim Financial Statements	3 Months Ended
Interim Financial Statements	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interim Financial Statements	1. Interim Financial Statements The unaudited consolidated financial statements of Landmark Bancorp, Inc. (the “Company”) and its wholly owned subsidiaries, Landmark National Bank (the “Bank”) and Landmark Risk Management Inc., have been prepared in accordance with the instructions to Form 10-Q. Accordingly, they do not include all the information and footnotes required by U.S. generally accepted accounting principles (“GAAP”) for complete financial statements and should be read in conjunction with the Company’s most recent Annual Report on Form 10-K, filed with the Securities and Exchange Commission on March 30, 2024, containing the latest audited consolidated financial statements and notes thereto. The consolidated financial statements in this report have not been audited by an independent registered public accounting firm, but in the opinion of management, all adjustments, consisting of normal recurring accruals, considered necessary for a fair presentation of financial statements have been reflected herein. The results of the three month interim period ended March 31, 2024 are not necessarily indicative of the results expected for the year ending December 31, 2024 or any other future time period. The Company has evaluated subsequent events for recognition and disclosure up to the date the financial statements were issued.

Investments

Investments	3 Months Ended
Investments	Mar. 31, 2024
Schedule of Investments [Abstract]
Investments	2. Investments A summary of investment securities available-for-sale and held-to-maturity is as follows: Schedule of Available-for-sale and Held to Maturity Securities (Dollars in thousands) As of March 31, 2024 Gross Gross Amortized unrealized unrealized Estimated cost gains losses fair value Available-for-sale: U. S. treasury securities $ 97,535 $ - $ (3,852 ) $ 93,683 Municipal obligations, tax exempt 121,586 77 (3,218 ) 118,445 Municipal obligations, taxable 79,882 129 (4,640 ) 75,371 Agency mortgage-backed securities 162,658 66 (12,947 ) 149,777 Total available-for-sale $ 461,661 $ 272 $ (24,657 ) $ 437,276 Held-to-maturity: Other $ 3,584 $ - $ (480 ) $ 3,104 Total held-to-maturity $ 3,584 $ - $ (480 ) $ 3,104 As of December 31, 2023 Gross Gross Amortized unrealized unrealized Estimated cost gains losses fair value Available-for-sale: U. S. treasury securities $ 99,340 $ - $ (3,673 ) $ 95,667 Municipal obligations, tax exempt 122,775 186 (2,338 ) 120,623 Municipal obligations, taxable 82,926 225 (4,068 ) 79,083 Agency mortgage-backed securities 169,656 247 (12,507 ) 157,396 Total available-for-sale $ 474,697 $ 658 $ (22,586 ) $ 452,769 Held-to-maturity: Other $ 3,555 $ - $ (506 ) $ 3,049 Total held-to-maturity $ 3,555 $ - $ (506 ) $ 3,049 The amortized cost of the above held-to-maturity investment securities has been further reduced by the allowance for credit losses of $ 91,000 The tables above show that some of the securities in the available-for-sale and held-to-maturity investment portfolios had unrealized losses, or were temporarily impaired, as of March 31, 2024 and December 31, 2023. This temporary impairment represents the estimated amount of loss that would be realized if the securities were sold on the valuation date. The following table summarizes available-for-sale securities in an unrealized loss position for which an allowance for credit losses has not been recorded at March 31, 2024 and December 31, 2023 along with the length of time in a continuous loss position. Schedule of Available for Sale Securities Continuous Unrealized Loss Position Fair Value As of March 31, 2024 (Dollars in thousands) Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized Available-for-sale: securities value losses value losses value losses U.S. treasury securities 52 $ 1,959 $ (4 ) $ 91,724 $ (3,848 ) $ 93,683 $ (3,852 ) Municipal obligations, tax exempt 267 22,079 (193 ) 88,067 (3,025 ) 110,146 (3,218 ) Municipal obligations, taxable 115 15,016 (243 ) 55,090 (4,397 ) 70,106 (4,640 ) Agency mortgage-backed securities 103 10,440 (21 ) 128,458 (12,926 ) 138,898 (12,947 ) Total for available-for-sale 537 $ 49,494 $ (461 ) $ 363,339 $ (24,196 ) $ 412,833 $ (24,657 ) As of December 31, 2023 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized Available-for-sale: securities value losses value losses value losses U.S. treasury securities 47 $ 1,129 $ (7 ) $ 93,833 $ (3,666 ) $ 94,962 $ (3,673 ) Municipal obligations, tax exempt 229 31,468 (337 ) 64,962 (2,001 ) 96,430 (2,338 ) Municipal obligations, taxable 110 17,278 (151 ) 52,212 (3,917 ) 69,490 (4,068 ) Agency mortgage-backed securities 100 6,480 (68 ) 128,512 (12,439 ) 134,992 (12,507 ) Total for available-for-sale 486 56,355 (563 ) 339,519 (22,023 ) 395,874 (22,586 ) The Company’s U.S. treasury portfolio consists of securities issued by the United States Department of the Treasury. The receipt of principal and interest on U.S. treasury securities is guaranteed by the full faith and credit of the U.S. government. Based on these factors, along with the Company’s intent to not sell the securities and its belief that it was more likely than not that the Company will not be required to sell the securities before recovery of its cost basis, the Company believed that the U.S. treasury securities identified in the table above were temporarily impaired as of March 31, 2024 and December 31, 2023. The Company’s portfolio of municipal obligations consists of both tax-exempt and taxable general obligations securities issued by various municipalities. As of March 31, 2024, the Company did not intend to sell and it was more likely than not that the Company will not be required to sell its municipal obligations in an unrealized loss position until the recovery of its cost basis. Due to the issuers’ continued satisfaction of the securities’ obligations in accordance with their contractual terms and the expectation that they will continue to do so, the evaluation of the fundamentals of the issuers’ financial condition and other objective evidence, the Company believed that the municipal obligations identified in the tables above were temporarily impaired as of March 31, 2024 and December 31, 2023. The Company’s agency mortgage-backed securities portfolio consists of securities underwritten to the standards of and guaranteed by the government-sponsored agencies of Federal Home Loan Mortgage Corporation (“FHLMC”), Federal National Mortgage Association (“FNMA”) and the Government National Mortgage Association. The receipt of principal, at par, and interest on agency mortgage-backed securities is guaranteed by the respective government-sponsored agency guarantor, such that the Company believed that its agency mortgage-backed securities did not expose the Company to credit-related losses. Based on these factors, along with the Company’s intent to not sell the securities and the Company’s belief that it was more likely than not that the Company will not be required to sell the securities before recovery of their cost basis, the Company believed that the agency mortgage-backed securities identified in the table above were temporarily impaired as of March 31, 2024 and December 31, 2023. The Company’s other investment securities portfolio consists of seven subordinated debentures issued by financial institutions. These investment securities were acquired in the Freedom Bank acquisition and classified as held-to-maturity. The securities were issued in 2021 and 2022 with a 10 year maturity and a fixed rate for five years. The securities are callable after the end of the fixed rate term. The following table provides information on the Company’s allowance for credit losses related to held-to-maturity investment securities. Schedule of Allowance for Credit Losses Related to Held-to-maturity Investment Securities (Dollars in thousands) 2024 2023 Three months ended March 31, (Dollars in thousands) 2024 2023 Balance at January 1, $ 91 $ - Balance $ 91 $ - Impact of adopting ASC 326 - 72 Provision for credit losses - 19 Balance at March 31, $ 91 $ 91 Balance $ 91 $ 91 The table below sets forth amortized cost and fair value of investment securities at March 31, 2024. The table includes scheduled principal payments and estimated prepayments, based on observable market inputs, for agency mortgage-backed securities. Actual maturities will differ from contractual maturities because borrowers have the right to prepay obligations with or without prepayment penalties. Schedule of Investments Classified by Contractual Maturity Date (Dollars in thousands) Amortized Estimated Available-for-sale: cost fair value Due in less than one year $ 43,396 $ 42,807 Due after one year but within five years 216,817 204,500 Due after five years but within ten years 155,502 145,894 Due after ten years 45,946 44,075 Total available-for-sale $ 461,661 $ 437,276 Held-to-maturity: Due after one year but within five years 3,584 3,104 Total held-to-maturity $ 3,584 $ 3,104 The Company did not record any sales of available-for-sale securities during the three months ended March 31, 2024 and 2023. Securities with carrying values of $ 375.5 380.4 10

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	3 Months Ended
Loans and Allowance for Credit Losses	Mar. 31, 2024
Receivables [Abstract]
Loans and Allowance for Credit Losses	3. Loans and Allowance for Credit Losses Loans consisted of the following as of the dates indicated below: Schedule of Loans March 31, December 31, (Dollars in thousands) 2024 2023 One-to-four family residential real estate loans $ 312,833 $ 302,544 Construction and land loans 24,823 21,090 Commercial real estate loans 323,397 320,962 Commercial loans 181,945 180,942 Agriculture loans 86,808 89,680 Municipal loans 5,690 4,507 Consumer loans 28,544 28,931 Total gross loans 964,040 948,656 Net deferred loan fees and loans in process (578 ) (429 ) Allowance for credit losses (10,851 ) (10,608 ) Loans, net $ 952,611 $ 937,619 The following tables provide information on the Company’s allowance for credit losses by loan class and allowance methodology: Schedule of Allowance for Credit Losses on Financing Receivables (Dollars in thousands) One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total Three months ended March 31, 2024 (Dollars in thousands) One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total Allowance for credit losses: Balance at January 1, 2024 $ 2,035 $ 150 $ 4,518 $ 2,486 $ 1,190 $ 15 $ 214 $ 10,608 Impact of adopting ASC 326 - - - - - - - - Charge-offs - - - (70 ) - - (71 ) (141 ) Recoveries - 80 - 11 - 7 36 134 Provision for credit losses 51 (56 ) 12 224 (46 ) 28 37 250 Balance at March 31, 2024 $ 2,086 $ 174 $ 4,530 $ 2,651 $ 1,144 $ 50 $ 216 $ 10,851 (Dollars in thousands) One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total Three months ended March 31, 2023 (Dollars in thousands) One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total Allowance for credit losses: Balance at January 1, 2023 $ 655 $ 117 $ 3,158 $ 2,753 $ 1,966 $ 5 $ 137 $ 8,791 Balance $ 655 $ 117 $ 3,158 $ 2,753 $ 1,966 $ 5 $ 137 $ 8,791 Impact of adopting ASC 326 1,022 49 1,063 145 (824 ) 11 57 1,523 Charge-offs - - - (17 ) - - (91 ) (108 ) Recoveries - - - 9 16 - 36 61 Provision for credit losses 80 4 217 (276 ) (99 ) 1 73 - Balance at March 31, 2023 $ 1,757 $ 170 $ 4,438 $ 2,614 $ 1,059 $ 17 $ 212 $ 10,267 Balance $ 1,757 $ 170 $ 4,438 $ 2,614 $ 1,059 $ 17 $ 212 $ 10,267 The Company recorded net loan charge-offs of $ 7,000 47,000 The following table presents information on non-accrual and loans past due over 89 days and still accruing: Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing (Dollars in thousands) As of March 31, 2024 Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing One-to-four family residential real estate loans $ 137 $ - $ - Commercial real estate loans 521 - - Commercial loans 356 1,851 - Agriculture loans 731 - - Consumer loans 24 1 - Total loans $ 1,769 $ 1,852 $ - Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing (Dollars in thousands) As of December 31, 2023 Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing One-to-four family residential real estate loans $ 161 $ 31 $ - Commercial loans 363 1,517 - Agriculture loans 295 - - Consumer loans 24 - - Total loans $ 843 $ 1,548 $ - The Company has certain loans for which repayment is dependent upon the operation or sale of collateral, as the borrower is experiencing financial difficulty. The underlying collateral can vary based upon the type of loan. The following table presents information on the amortized cost basis and collateral type of collateral-dependent loans: Schedule of Amortized Cost Basis and Collateral Type (Dollars in thousands) As of March 31, 2024 Loan balance Collateral Type One-to-four family residential real estate loans $ 137 First mortgage on residential real estate Construction and land loans 191 First mortgage on residential or commercial real estate Commercial real estate loans 1,718 First mortgage on commercial real estate Commercial loans 2,371 Accounts receivable, equipment and real estate Agriculture loans 980 Crops, livestock, machinery and real estate Consumer loans 25 Personal property or second mortgages on real estate Total loans $ 5,422 (Dollars in thousands) As of December 31, 2023 Loan balance Collateral Type One-to-four family residential real estate loans $ 192 First mortgage on residential real estate Construction and land loans 192 First mortgage on residential or commercial real estate Commercial real estate loans 1,205 First mortgage on commercial real estate Commercial loans 2,054 Accounts receivable, equipment and real estate Agriculture loans 682 Crops, livestock, machinery and real estate Consumer loans 24 Personal property or second mortgages on real estate Total loans $ 4,349 The Company’s key credit quality indicator is a loan’s performance status, defined as accruing or non-accruing. Performing loans are considered to have a lower risk of loss. Non-accrual loans are those which the Company believes have a higher risk of loss. The accrual of interest on non-performing loans is discontinued at the time the loan is 90 days delinquent, unless the credit is well secured and in process of collection. Loans are placed on non-accrual or are charged off at an earlier date if collection of principal or interest is considered doubtful. There were no loans 90 days or more delinquent and accruing interest at March 31, 2024 or December 31, 2023. The following tables present information on the Company’s past due and non-accrual loans by loan class: Schedule of Past Due Financing Receivables 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due (Dollars in thousands) As of March 31, 2024 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due One-to-four family residential real estate loans $ 119 $ 473 $ - $ 592 $ 137 $ 729 $ 312,104 Construction and land loans - 494 - 494 - 494 24,329 Commercial real estate loans 591 64 - 655 521 1,176 322,221 Commercial loans 424 87 - 511 2,207 2,718 179,227 Agriculture loans 116 1,502 - 1,618 731 2,349 84,459 Municipal loans - - - - - - 5,690 Consumer loans 182 12 - 194 25 219 28,325 Total $ 1,432 $ 2,632 $ - $ 4,064 $ 3,621 $ 7,685 $ 956,355 Percent of gross loans 0.15 % 0.27 % 0.00 % 0.42 % 0.38 % 0.80 % 99.20 % (Dollars in thousands) As of December 31, 2023 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due One-to-four family residential real estate loans $ 85 $ 247 $ - $ 332 $ 192 $ 524 $ 302,020 Construction and land loans - - - - - - 21,090 Commercial real estate loans 153 - - 153 - 153 320,809 Commercial loans 399 332 - 731 1,880 2,611 178,331 Agriculture loans 256 - - 256 295 551 89,129 Municipal loans - - - - - - 4,507 Consumer loans 110 - - 110 24 134 28,797 Total $ 1,003 $ 579 $ - $ 1,582 $ 2,391 $ 3,973 $ 944,683 Percent of gross loans 0.11 % 0.06 % 0.00 % 0.17 % 0.25 % 0.42 % 99.58 % Under the original terms of the Company’s non-accrual loans, interest earned on such loans for the three months ended March 31, 2024 and 2023 would have increased interest income by $ 72,000 26,000 The Company also categorizes loans into risk categories based on relevant information about the ability of the borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. This analysis is performed on a quarterly basis. Nonclassified loans generally include those loans that are expected to be repaid in accordance with contractual loan terms. Classified loans are those that are assigned a special mention, substandard or doubtful risk rating using the following definitions: Special Mention: Loans are currently protected by the current net worth and paying capacity of the obligor or of the collateral pledged but such protection is potentially weak. These loans constitute an undue and unwarranted credit risk, but not to the point of justifying a classification of substandard. The credit risk may be relatively minor, yet constitutes an unwarranted risk in light of the circumstances surrounding a specific asset. Substandard: Loans are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged. Loans have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. Loans are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful: Loans classified doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. The following table presents information on the Company’s risk category of loans by type and year of origination: Schedule of Troubled Debt Restructurings on Financings Receivables and Year of Origination 2024 2023 2022 2021 2020 Prior Revolving loans amortized cost Revolving loans converted to term Total (Dollars in thousands) As of March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving loans amortized cost Revolving loans converted to term Total One-to-four family residential real estate loans Nonclassified $ 17,207 $ 92,683 $ 83,224 $ 41,722 $ 30,926 $ 40,712 $ 6,069 $ 153 $ 312,696 Classified - - - - - 137 - - 137 Total $ 17,207 $ 92,683 $ 83,224 $ 41,722 $ 30,926 $ 40,849 $ 6,069 $ 153 $ 312,833 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction and land loans Nonclassified $ 7,239 $ 8,417 $ 3,218 $ 1,766 $ 2,642 $ 1,441 $ 100 $ - $ 24,823 Classified - - - - - - - - - Total $ 7,239 $ 8,417 $ 3,218 $ 1,766 $ 2,642 $ 1,441 $ 100 $ - $ 24,823 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate loans Nonclassified $ 13,198 $ 43,201 $ 73,446 $ 58,079 $ 49,861 $ 80,450 $ 2,944 $ 66 321,245 Classified - - - 476 19 1,657 - - 2,152 Total $ 13,198 $ 43,201 $ 73,446 $ 58,555 $ 49,880 $ 82,107 $ 2,944 $ 66 $ 323,397 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial loans Nonclassified $ 6,440 $ 38,205 $ 29,380 $ 12,908 $ 14,426 $ 5,729 $ 63,586 $ 170 $ 170,844 Classified 2,087 2,614 1,972 222 503 50 2,129 1,524 11,101 Total $ 8,527 $ 40,819 $ 31,352 $ 13,130 $ 14,929 $ 5,779 $ 65,715 $ 1,694 $ 181,945 Gross charge-offs $ - $ - $ 3 $ 67 $ - $ - $ - $ - $ 70 Agriculture loans Nonclassified $ 2,797 $ 6,454 $ 10,716 $ 4,605 $ 3,861 $ 15,525 $ 41,940 $ 179 $ 86,077 Classified - - 120 13 17 390 161 30 731 Total $ 2,797 $ 6,454 $ 10,836 $ 4,618 $ 3,878 $ 15,915 $ 42,101 $ 209 $ 86,808 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Municipal loans Nonclassified $ - $ 3,956 $ 116 $ - $ - $ 1,618 $ - $ - $ 5,690 Classified - - - - - - - - - Total $ - $ 3,956 $ 116 $ - $ - $ 1,618 $ - $ - $ 5,690 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer loans Nonclassified $ 1,889 $ 3,991 $ 965 $ 1,268 $ 1,000 $ 3,651 $ 15,735 $ 20 $ 28,519 Classified - - - - - - 25 - 25 Total $ 1,889 $ 3,991 $ 965 $ 1,268 $ 1,000 $ 3,651 $ 15,760 $ 20 $ 28,544 Gross charge-offs $ 71 $ - $ - $ - $ - $ - $ - $ - $ 71 Total loans Nonclassified $ 48,770 $ 196,907 $ 201,065 $ 120,348 $ 102,716 $ 149,126 $ 130,374 $ 588 $ 949,894 Classified 2,087 2,614 2,092 711 539 2,234 2,315 1,554 14,146 Total $ 50,857 $ 199,521 $ 203,157 $ 121,059 $ 103,255 $ 151,360 $ 132,689 $ 2,142 $ 964,040 Gross charge-offs for the three month ending 3-31-2024 $ 71 $ - $ 3 $ 67 $ - $ - $ - $ - $ 141 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost Revolving loans converted to term Total (Dollars in thousands) As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost Revolving loans converted to term Total One-to-four family residential real estate loans Nonclassified $ 95,290 $ 84,718 $ 42,533 $ 32,081 $ 12,776 $ 29,694 $ 5,097 $ 163 $ 302,352 Classified $ - $ - $ - $ - $ - $ 192 $ - $ - 192 Total $ 95,290 $ 84,718 $ 42,533 $ 32,081 $ 12,776 $ 29,886 $ 5,097 $ 163 $ 302,544 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction and land loans Nonclassified $ 6,283 $ 5,267 $ 5,367 $ 2,665 $ 916 $ 492 $ 100 $ - $ 21,090 Classified $ - $ - $ - $ - $ - $ - $ - $ - - Total $ 6,283 $ 5,267 $ 5,367 $ 2,665 $ 916 $ 492 $ 100 $ - $ 21,090 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate loans Nonclassified $ 41,644 $ 77,427 $ 58,327 $ 50,744 $ 30,551 $ 57,502 $ 3,017 $ 92 $ 319,304 Classified $ - $ - $ 481 $ 22 $ 180 $ 975 $ - $ - 1,658 Total $ 41,644 $ 77,427 $ 58,808 $ 50,766 $ 30,731 $ 58,477 $ 3,017 $ 92 $ 320,962 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial loans Nonclassified $ 38,818 $ 32,764 $ 16,747 $ 15,511 $ 2,514 $ 4,386 $ 61,046 $ 4,121 $ 175,907 Classified $ 226 $ 2,000 $ 158 $ 460 $ 57 $ - $ 1,952 $ 182 5,035 Total $ 39,044 $ 34,764 $ 16,905 $ 15,971 $ 2,571 $ 4,386 $ 62,998 $ 4,303 $ 180,942 Gross charge-offs $ - $ 28 $ 407 $ 44 $ - $ - $ - $ - $ 479 Agriculture loans Nonclassified $ 7,862 $ 11,718 $ 4,864 $ 4,092 $ 3,902 $ 12,114 $ 44,352 $ 214 $ 89,118 Classified $ - $ 16 $ 171 $ - $ 131 $ 113 $ 131 $ - 562 Total $ 7,862 $ 11,734 $ 5,035 $ 4,092 $ 4,033 $ 12,227 $ 44,483 $ 214 $ 89,680 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Municipal loans Nonclassified $ 2,774 $ 128 $ - $ - $ - $ 1,605 $ - $ - $ 4,507 Classified - - - - - - - - - Total $ 2,774 $ 128 $ - $ - $ - $ 1,605 $ - $ - $ 4,507 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer loans Nonclassified $ 4,705 $ 1,332 $ 1,340 $ 1,380 $ 1 $ 4,906 $ 15,221 $ 21 $ 28,906 Classified $ - $ - $ - $ - $ - $ - $ 25 $ - 25 Total $ 4,705 $ 1,332 $ 1,340 $ 1,380 $ 1 $ 4,906 $ 15,246 $ 21 $ 28,931 Gross charge-offs $ - $ - $ 3 $ - $ - $ - $ 368 $ - $ 371 Total loans Nonclassified $ 197,376 $ 213,354 $ 129,178 $ 106,473 $ 50,660 $ 110,699 $ 128,833 $ 4,611 $ 941,184 Classified 226 2,016 810 482 368 1,280 2,108 182 7,472 Total $ 197,602 $ 215,370 $ 129,988 $ 106,955 $ 51,028 $ 111,979 $ 130,941 $ 4,793 $ 948,656 Gross charge-offs for the year ending December 31,2023 $ - $ 28 $ 410 $ 44 $ - $ - $ 368 $ - $ 850 Gross charge-offs $ - $ 28 $ 410 $ 44 $ - $ - $ 368 $ - $ 850 The following table provides information on the Company’s allowance for credit losses related to unfunded loan commitments. Schedule of Allowance for Credit Losses Related to Unfunded Loan Commitments Three months ended (dollars in thousands) March 31 2024 2023 Balance at January 1 $ 250 170 Provision for credit losses 50 30 Balance at March 31 $ 300 $ 200 The following table presents the amortized cost basis of loans at March 31, 2024 that were both experiencing financial difficulty and modified during the three months ended March 31, 2024 by class, type of modification and includes the financial effect of the modification. Schedule of Amortization cost (Dollars in thousands) As of March 31, 2024 Amortized cost basis % of loan class total Financial effect Term extension: Commercial $ 137 0.1 % 90 day payment deferral (Dollars in thousands) As of December 31, 2023 Amortized cost basis % of loan class total Financial effect Term extension: Commercial $ 141 0.1 % 90 day payment deferral As of March 31, 2024, all loans experiencing both financial difficulty and modified during the three months ended March 31, 2024 were current under the terms of the agreements. There were no commitments to lend additional funds to the borrowers and there were no charge-offs recorded against the loans. The Company had an allowance for credit losses of $ 1,000

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	3 Months Ended
Goodwill and Other Intangible Assets	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	4. Goodwill and Other Intangible Assets The Company tests goodwill for impairment annually or more frequently if circumstances warrant. The Company’s annual impairment test as of December 31, 2023 concluded that its goodwill was not impaired. Based on that test and current conditions, as of March 31, 2024, the Company concluded it was more likely than not that its goodwill was not impaired. Core deposit intangible assets are amortized over the estimated useful life of ten years on an accelerated basis. A summary of the other intangible assets that continue to be subject to amortization was as follows: Schedule of Other Intangible Assets and Goodwill (Dollars in thousands) As of March 31, 2024 Gross carrying amount Accumulated amortization Net carrying amount Core deposit intangible assets $ 4,170 $ (1,099 ) $ 3,071 (Dollars in thousands) As of December 31, 2023 Gross carrying amount Accumulated amortization Net carrying amount Core deposit intangible assets $ 4,170 $ (929 ) $ 3,241 The following sets forth estimated amortization expense for core deposit and intangible assets for the remainder of 2024 and in successive years ending December 31: Schedule of Finite-lived Intangible Assets, Future Amortization Expense (Dollars in thousands) Amortization expense Remainder of 2024 $ 493 2025 588 2026 512 2027 436 2028 360 2029 284 Thereafter 398 Total $ 3,071

Mortgage Loan Servicing

Mortgage Loan Servicing	3 Months Ended
Mortgage Loan Servicing	Mar. 31, 2024
Mortgage Loan Servicing
Mortgage Loan Servicing	5. Mortgage Loan Servicing Mortgage loans serviced for others are not reported as assets. The following table provides information on the principal balances of mortgage loans serviced for others: Schedule of Participating Mortgage Loans (Dollars in thousands) March 31, December 31, 2024 2023 FHLMC $ 650,910 $ 659,488 FHLB 29,103 28,621 Total $ 680,013 $ 688,109 Custodial escrow balances maintained in connection with serviced loans were $ 9.4 5.0 436,000 453,000 Activity for mortgage servicing rights was as follows: Schedule of Servicing Asset at Amortized Cost 2024 2023 Three months ended (Dollars in thousands) March 31, 2024 2023 Mortgage servicing rights: Balance at beginning of period $ 3,158 $ 3,813 Additions 61 103 Amortization (242 ) (264 ) Balance at end of period $ 2,977 $ 3,652 The fair value of mortgage servicing rights was $ 9.7 9.5 10.0 6.00 24.22 1.71 10.0 6.00 26.87 1.65 The Company had a mortgage repurchase reserve of $ 157,000 159,000 2,000 15,000 no

Earnings per Share

Earnings per Share	3 Months Ended
Earnings per Share	Mar. 31, 2024
Earnings per share:
Earnings per Share	6. Earnings per Share Basic earnings per share have been computed based upon the weighted average number of common shares outstanding during each period. Diluted earnings per share include the effect of all potential common shares outstanding during each period. The diluted earnings per share computation for the three months ended March 31, 2024 and 2023, excluded 167,440 51,178 0.21 May 29, 2024 Schedule of Earnings Per Share, Basic and Diluted 2024 2023 Three months ended (Dollars in thousands, except per share amounts) March 31, 2024 2023 Net earnings $ 2,778 $ 3,357 Weighted average common shares outstanding - basic (1) 5,469,954 5,473,781 Assumed exercise of stock options (1) 4,898 7,941 Weighted average common shares outstanding - diluted (1) 5,474,852 5,481,722 Earnings per share (1): Basic (1) $ 0.51 $ 0.61 Diluted (1) $ 0.51 $ 0.61 (1) Share and per share values for the periods ended March 31, 2023 have been adjusted to give effect to the 5

Federal Home Loan Bank Borrowin

Federal Home Loan Bank Borrowings and Other Borrowings	3 Months Ended
Federal Home Loan Bank Borrowings and Other Borrowings	Mar. 31, 2024
Federal Home Loan Bank Borrowings and Other Borrowings	7. Federal Home Loan Bank Borrowings and Other Borrowings The Bank has a line of credit, renewable annually each September, with the Federal Home Loan Bank (“FHLB’) under which there were $ 68.4 58.0 0.15 5.53 20.0 Although no loans are specifically pledged, the FHLB requires the Bank to maintain eligible collateral (qualifying loans and investment securities) that has a lending value at least equal to its required collateral. At March 31, 2024 and December 31, 2023, there was a blanket pledge of loans and securities totaling $ 334.8 328.7 235.0 232.3 165.3 153.1 At March 31, 2024, the Bank had no borrowings through the Federal Reserve discount window, while the borrowing capacity with the Federal Reserve was $ 56.9 The Company has a $ 5.0 November 1, 2024 prime rate less 0.50 no On September 29, 2022, the Company borrowed $ 10.0 6.15 September 1, 2027 6.3 6.6

Repurchase Agreements

Repurchase Agreements	3 Months Ended
Repurchase Agreements	Mar. 31, 2024
Debt Disclosure [Abstract]
Repurchase Agreements	8. Repurchase Agreements The Company has overnight repurchase agreements with certain deposit customers whereby the Company uses investment securities as collateral for non-insured funds. These balances are accounted for as collateralized financing and included in other borrowings on the balance sheet. Repurchase agreements are comprised of non-insured customer funds, totaling $ 15.9 12.7 23.7 23.7 The following is a summary of the balances and collateral of the Company’s repurchase agreements: Schedule of Repurchase Agreements As of March 31, 2024 (dollars in thousands) Overnight and Continuous Up to 30 days 30-90 days Greater than 90 days Total Repurchase agreements: U.S. federal treasury obligations $ 15,895 $ - $ - $ - $ 15,895 Total $ 15,895 $ - $ - $ - $ 15,895 As of December 31, 2023 (dollars in thousands) Overnight and Continuous Up to 30 days 30-90 days Greater than 90 days Total Repurchase agreements: U.S. federal treasury obligations $ 12,714 $ - $ - $ - $ 12,714 Total $ 12,714 $ - $ - $ - $ 12,714 The investment securities are held by a third party financial institution in the customer’s custodial account. The Company is required to maintain adequate collateral for each repurchase agreement. Changes in the fair value of the investment securities impact the amount of collateral required. If the Company were to default, the investment securities would be used to settle the repurchase agreement with the deposit customer.

Revenue from Contracts with Cus

Revenue from Contracts with Customers	3 Months Ended
Revenue from Contracts with Customers	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Revenue from Contracts with Customers	9. Revenue from Contracts with Customers All of the Company’s revenue from contracts with customers in the scope of ASC 606 is recognized within non-interest income. Items outside the scope of ASC 606 are noted as such. Schedule of Revenue from Contracts with Customers Within Non-interest Income 2024 2023 Three months (Dollars in thousands) March 31 2024 2023 Non-interest income: Service charges on deposit accounts Overdraft fees $ 961 $ 875 Other 276 232 Interchange income 684 737 Loan servicing fees ( 1 ) 436 453 Office lease income ( 1 ) 64 70 Gains on sales of loans ( 1 ) 512 693 Bank owned life insurance income ( 1 ) 245 218 Losses on sales of real estate owned (9 ) - Other 231 217 Total non-interest income $ 3,400 $ 3,495 (1) Not within the scope of ASC 606. A description of the Company’s revenue streams under ASC 606 follows: Service Charges on Deposit Accounts The Company earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which include services such as ATM usage fees, stop payment charges, statement rendering, and ACH fees, are recognized at the time the transaction is executed as that is the point in time the Company fulfills the customer’s request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period during which the Company satisfies the performance obligation. Overdraft fees are recognized at the point in time that the overdraft occurs. Service charges on deposits are withdrawn from the customer’s account balance. Interchange Income The Company earns interchange fees from debit cardholder transactions conducted through the interchange payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to the cardholder. Gains (Losses) on Sales of Real Estate Owned The Company records a gain or loss from the sale of real estate owned when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Company finances the sale of real estate owned to the buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether collectability of the transaction price is probable. Once these criteria are met, the real estate owned asset is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. In determining the gain or loss on the sale, the Company adjusts the transaction price and related gain (loss) on sale if a significant financing component is present. There were no sales of real estate owned that were financed by the Company during the first three months of 2024 or 2023.

Fair Value of Financial Instrum

Fair Value of Financial Instruments and Fair Value Measurements	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments and Fair Value Measurements	10. Fair Value of Financial Instruments and Fair Value Measurements Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values: Level 1 – Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2 – Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 – Significant unobservable inputs that reflect a company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. Fair value estimates of the Company’s financial instruments as of March 31, 2024 and December 31, 2023, including methods and assumptions utilized, are set forth below: Schedule of Fair Value, by Balance Sheet Grouping As of March 31, 2024 Carrying amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 16,468 $ 16,468 $ - $ - $ 16,468 Interest-bearing deposits at other banks 4,920 - 4,920 - 4,920 Investment securities available-for-sale 437,276 93,683 343,593 - 437,276 Investment securities held-to-maturity 3,584 - 3,104 - 3,104 Bank stocks, at cost 7,850 n/a n/a n/a n/a Loans, net 952,611 - - 929,340 929,340 Loans held for sale 2,697 - 2,697 - 2,697 Mortgage servicing rights 2,977 - 9,713 - 9,713 Accrued interest receivable 7,478 312 1,980 5,186 7,478 Derivative financial instruments 256 - 256 - 256 Financial liabilities: Non-maturity deposits $ (1,101,701 ) $ (1,101,701 ) $ - $ - $ (1,101,701 ) Certificates of deposit (191,823 ) - (190,342 ) - (190,342 ) FHLB and other borrowings (74,716 ) - (74,492 ) - (74,492 ) Subordinated debentures (21,651 ) - (18,399 ) - (18,399 ) Repurchase agreements (15,895 ) - (15,895 ) - (15,895 ) Accrued interest payable (1,922 ) - (1,922 ) - (1,922 ) Derivative financial instruments (11 ) - (11 ) - (11 ) As of December 31, 2023 Carrying amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 27,101 $ 27,101 $ - $ - $ 27,101 Interest-bearing deposits at other banks 4,918 - 4,918 - 4,918 Investment securities available-for-sale 452,769 95,667 357,102 - 452,769 Investment securities held-to-maturity 3,555 - 3,049 - 3,049 Bank stocks, at cost 8,123 n/a n/a n/a n/a Loans, net 937,619 - - 920,984 920,984 Loans held for sale 853 - 853 - 853 Mortgage servicing rights 3,158 - 9,498 - 9,498 Accrued interest receivable 7,341 327 2,280 4,734 7,341 Derivative financial instruments 114 - 114 - 114 Financial liabilities: Non-maturity deposits $ (1,133,097 ) $ (1,133,097 ) $ - $ - $ (1,133,097 ) Certificates of deposit (183,154 ) - (183,154 ) - (183,154 ) FHLB and other borrowings (64,662 ) - (65,478 ) - (65,478 ) Subordinated debentures (21,651 ) - (18,906 ) - (18,906 ) Repurchase agreements (12,714 ) - (12,714 ) - (12,714 ) Accrued interest payable (1,979 ) - (1,979 ) - (1,979 ) Derivative financial instruments (14 ) - (14 ) - (14 ) Transfers The Company did not transfer any assets or liabilities among levels during the three months ended March 31, 2024 or during the year ended December 31, 2023. Valuation Methods for Instruments Measured at Fair Value on a Recurring Basis The following tables represent the Company’s financial instruments that are measured at fair value on a recurring basis at March 31, 2024 and December 31, 2023, allocated to the appropriate fair value hierarchy: Schedule of Fair Value, Assets Measured On Recurring Basis (Dollars in thousands) As of March 31, 2024 Fair value hierarchy Total Level 1 Level 2 Level 3 Assets: Available-for-sale investment securities: U. S. treasury securities $ 93,683 $ 93,683 $ - $ - Municipal obligations, tax exempt 118,445 - 118,445 - Municipal obligations, taxable 75,371 - 75,371 - Agency mortgage-backed securities 149,777 - 149,777 - Loans held for sale 2,697 - 2,697 - Derivative financial instruments 256 - 256 - Liability: Derivative financial instruments (11 ) - (11 ) - As of December 31, 2023 Fair value hierarchy Total Level 1 Level 2 Level 3 Assets: Available-for-sale investment securities: U. S. treasury securities $ 95,667 $ 95,667 $ - $ - Municipal obligations, tax exempt 120,623 - 120,623 - Municipal obligations, taxable 79,083 - 79,083 - Agency mortgage-backed securities 157,396 - 157,396 - Loans held for sale 853 - 853 - Derivative financial instruments 114 - 114 - Liability: Derivative financial instruments (14 ) - (14 ) - The Company’s investment securities classified as available-for-sale include U.S. treasury securities, municipal obligations, and agency mortgage-backed securities. Quoted exchange prices are available for the Company’s U.S. treasury securities, which are classified as Level 1. U.S. federal agency mortgage-backed securities are priced utilizing industry-standard models that consider various assumptions, including time value, yield curves, volatility factors, prepayment speeds, default rates, loss severity, current market and contractual prices for the underlying financial instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace, can be derived from observable data, or are supported by observable levels at which transactions are executed in the marketplace. These measurements are classified as Level 2. Municipal obligations are valued using a type of matrix, or grid, pricing in which securities are benchmarked against U.S. treasury rates based on credit rating. These model and matrix measurements are classified as Level 2 in the fair value hierarchy. Changes in the fair value of available-for-sale securities are included in other comprehensive income to the extent the changes are not considered other-than-temporary impairments. Other-than-temporary impairment tests are performed on a quarterly basis and any decline in the fair value of an individual security below its cost that is deemed to be other-than-temporary results in a write-down of that security’s cost basis. Mortgage loans originated and intended for sale in the secondary market are carried at fair value. The mortgage loan valuations are based on quoted secondary market prices for similar loans and are classified as Level 2. Changes in the fair value of mortgage loans originated and intended for sale in the secondary market and derivative financial instruments are included in gains on sales of loans. The aggregate fair value, contractual balance (including accrued interest), and gains on loans held for sale were as follows: Schedule of Fair Value Contractual Balance and Gain Loss On Loans Held for Sale As of As of March 31, December 31, (Dollars in thousands) 2024 2023 Aggregate fair value $ 2,697 $ 853 Contractual balance 2,669 848 Gain $ 28 $ 5 The Company’s derivative financial instruments consist of interest rate lock commitments and corresponding forward sales contracts on mortgage loans held for sale. The fair values of these derivatives are based on quoted prices for similar loans in the secondary market. The market prices are adjusted by a factor, based on the Company’s historical data and its judgment about future economic trends, which considers the likelihood that a commitment will ultimately result in a closed loan. These instruments are classified as Level 2. The amounts are included in other assets or other liabilities on the consolidated balance sheets and gains on sales of loans, net in the consolidated statements of earnings. The total amount of gains from changes in fair value of derivative financial instruments included in earnings were as follows: Schedule of Gains and Losses from Changes in Fair Value of Loans Held for Sale Three months ended March 31, (Dollars in thousands) 2024 2023 Total change in fair value $ 145 $ 111 Valuation Methods for Instruments Measured at Fair Value on a Nonrecurring Basis The Company does not record its loan portfolio at fair value. Collateral-dependent loans are generally carried at the lower of cost or fair value of the collateral, less estimated selling costs. Collateral values are determined based on appraisals performed by qualified licensed appraisers hired by the Company and then further adjusted if warranted based on relevant facts and circumstances. The appraisals may utilize a single valuation approach or a combination of approaches including the comparable sales and income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are typically significant and result in a Level 3 classification of the inputs for determining fair value. Individually evaluated loans are reviewed at least quarterly for additional allowance and adjusted accordingly, based on the same factors identified above. The carrying value of the Company’s individually evaluated loans was $ 5.4 4.3 1.9 1.7 513,000 311,000 Real estate owned includes assets acquired through, or in lieu of, foreclosure and land previously acquired for expansion. Real estate owned is initially recorded at the fair value of the collateral less estimated selling costs. Subsequent valuations are updated periodically and are based upon independent appraisals, third party price opinions or internal pricing models. The appraisals may utilize a single valuation approach or a combination of approaches including the comparable sales and income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are typically significant and result in a Level 3 classification of the inputs for determining fair value. Real estate owned is reviewed and evaluated at least annually for additional allowance and adjusted accordingly, based on the same factors identified above. The following table presents quantitative information about Level 3 fair value measurements measured at fair value on a nonrecurring basis as of March 31, 2024 and December 31, 2023. Schedule of Fair Value Measurements On Nonrecurring, Valuation Techniques (Dollars in thousands) Fair value Valuation technique Unobservable inputs Range As of March 31, 2024 Individual evaluated loans: Commercial $ 1,468 Sales comparison Adjustment to comparable value 0 50 Agriculture 56 Sales comparison Adjustment to appraised value 20 50 Real estate held-for-sale: Commercial real estate 4,195 Sales comparison Adjustment to comparable value 15 % As of December 31, 2023 Individual evaluated loans: One-to-four family residential real estate $ 31 Sales comparison Adjustment to appraised value 7 % Commercial 1,386 Sales comparison Adjustment to comparable value 0 50 Real estate owned: One-to-four family residential real estate 266 Sales comparison Adjustment to appraised value 10 %

Regulatory Capital Requirements

Regulatory Capital Requirements	3 Months Ended
Regulatory Capital Requirements	Mar. 31, 2024
Regulatory Capital Requirements	11. Regulatory Capital Requirements Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations involve quantitative measures of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. Management believed that as of March 31, 2024, the Company and the Bank met all capital adequacy requirements to which they were subject at that time. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized, and critically undercapitalized, although these terms are not used to represent overall financial condition. If adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. The Company and the Bank are subject to the Basel III Rule, which is applicable to all U.S. banks that are subject to minimum capital requirements, as well as to bank and savings and loan holding companies other than “small bank holding companies” (generally, non-public bank holding companies with consolidated assets of less than $ 3.0 The Basel III Rule includes a common equity Tier 1 capital to risk-weighted assets minimum ratio of 4.5 6.0 8.0 4.0 2.5 As of March 31, 2024 and December 31, 2023, the most recent regulatory notifications categorized the Bank as well capitalized under the regulatory framework for prompt corrective action then in effect. There are no conditions or events since that notification that management believes have changed the institution’s category. The following is a comparison of the Company’s regulatory capital to minimum capital requirements at March 31, 2024 and December 31, 2023. Schedule of Compliance with Regulatory Capital Requirements for Mortgage Companies (Dollars in thousands) For capital Actual adequacy purposes Amount Ratio Amount Ratio (1) As of March 31, 2024 Leverage $ 132,131 8.58 % $ 61,593 4.0 % Common Equity Tier 1 Capital 111,131 10.47 % 74,288 7.0 % Tier 1 Capital 132,131 12.45 % 90,207 8.5 % Total Risk Based Capital 142,771 13.45 % 111,432 10.5 % As of December 31, 2023 Leverage $ 130,625 8.14 % $ 62,116 4.0 % Common Equity Tier 1 Capital 109,625 10.39 % 73,854 7.0 % Tier 1 Capital 130,625 12.38 % 89,680 8.5 % Total Risk Based Capital 140,671 13.33 % 110,781 10.5 % (1) The required ratios for capital adequacy purposes include a capital conservation buffer of 2.5 The following is a comparison of the Bank’s regulatory capital to minimum capital requirements at March 31, 2024 and December 31, 2023: Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations (Dollars in thousands) For capital To be well-capitalized under prompt corrective Actual adequacy purposes action provisions Amount Ratio Amount Ratio (1) Amount Ratio As of March 31, 2024 Leverage $ 135,255 8.81 % $ 61,421 4.0 % $ 76,776 5.0 % Common Equity Tier 1 Capital 135,225 12.75 % 74,252 7.0 % 68,948 6.5 % Tier 1 Capital 135,225 12.75 % 90,163 8.5 % 84,859 8.0 % Total Risk Based Capital 145,865 13.75 % 111,377 10.5 % 106,074 10.0 % As of December 31, 2023 Leverage $ 134,422 8.68 % $ 61,951 4.0 % $ 77,439 5.0 % Common Equity Tier 1 Capital 134,422 12.74 % 73,833 7.0 % 68,560 6.5 % Tier 1 Capital 134,422 12.74 % 89,655 8.5 % 84,381 8.0 % Total Risk Based Capital 144,468 13.70 % 110,750 10.5 % 105,476 10.0 % (1) The required ratios for capital adequacy purposes include a capital conservation buffer of 2.5

Investments (Tables)

Investments (Tables)	3 Months Ended
Investments (Tables)	Mar. 31, 2024
Schedule of Investments [Abstract]
Schedule of Available-for-sale and Held to Maturity Securities	A summary of investment securities available-for-sale and held-to-maturity is as follows: Schedule of Available-for-sale and Held to Maturity Securities (Dollars in thousands) As of March 31, 2024 Gross Gross Amortized unrealized unrealized Estimated cost gains losses fair value Available-for-sale: U. S. treasury securities $ 97,535 $ - $ (3,852 ) $ 93,683 Municipal obligations, tax exempt 121,586 77 (3,218 ) 118,445 Municipal obligations, taxable 79,882 129 (4,640 ) 75,371 Agency mortgage-backed securities 162,658 66 (12,947 ) 149,777 Total available-for-sale $ 461,661 $ 272 $ (24,657 ) $ 437,276 Held-to-maturity: Other $ 3,584 $ - $ (480 ) $ 3,104 Total held-to-maturity $ 3,584 $ - $ (480 ) $ 3,104 As of December 31, 2023 Gross Gross Amortized unrealized unrealized Estimated cost gains losses fair value Available-for-sale: U. S. treasury securities $ 99,340 $ - $ (3,673 ) $ 95,667 Municipal obligations, tax exempt 122,775 186 (2,338 ) 120,623 Municipal obligations, taxable 82,926 225 (4,068 ) 79,083 Agency mortgage-backed securities 169,656 247 (12,507 ) 157,396 Total available-for-sale $ 474,697 $ 658 $ (22,586 ) $ 452,769 Held-to-maturity: Other $ 3,555 $ - $ (506 ) $ 3,049 Total held-to-maturity $ 3,555 $ - $ (506 ) $ 3,049
Schedule of Available for Sale Securities Continuous Unrealized Loss Position Fair Value	The following table summarizes available-for-sale securities in an unrealized loss position for which an allowance for credit losses has not been recorded at March 31, 2024 and December 31, 2023 along with the length of time in a continuous loss position. Schedule of Available for Sale Securities Continuous Unrealized Loss Position Fair Value As of March 31, 2024 (Dollars in thousands) Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized Available-for-sale: securities value losses value losses value losses U.S. treasury securities 52 $ 1,959 $ (4 ) $ 91,724 $ (3,848 ) $ 93,683 $ (3,852 ) Municipal obligations, tax exempt 267 22,079 (193 ) 88,067 (3,025 ) 110,146 (3,218 ) Municipal obligations, taxable 115 15,016 (243 ) 55,090 (4,397 ) 70,106 (4,640 ) Agency mortgage-backed securities 103 10,440 (21 ) 128,458 (12,926 ) 138,898 (12,947 ) Total for available-for-sale 537 $ 49,494 $ (461 ) $ 363,339 $ (24,196 ) $ 412,833 $ (24,657 ) As of December 31, 2023 Less than 12 months 12 months or longer Total No. of Fair Unrealized Fair Unrealized Fair Unrealized Available-for-sale: securities value losses value losses value losses U.S. treasury securities 47 $ 1,129 $ (7 ) $ 93,833 $ (3,666 ) $ 94,962 $ (3,673 ) Municipal obligations, tax exempt 229 31,468 (337 ) 64,962 (2,001 ) 96,430 (2,338 ) Municipal obligations, taxable 110 17,278 (151 ) 52,212 (3,917 ) 69,490 (4,068 ) Agency mortgage-backed securities 100 6,480 (68 ) 128,512 (12,439 ) 134,992 (12,507 ) Total for available-for-sale 486 56,355 (563 ) 339,519 (22,023 ) 395,874 (22,586 )
Schedule of Allowance for Credit Losses Related to Held-to-maturity Investment Securities	Schedule of Allowance for Credit Losses Related to Held-to-maturity Investment Securities (Dollars in thousands) 2024 2023 Three months ended March 31, (Dollars in thousands) 2024 2023 Balance at January 1, $ 91 $ - Balance $ 91 $ - Impact of adopting ASC 326 - 72 Provision for credit losses - 19 Balance at March 31, $ 91 $ 91 Balance $ 91 $ 91
Schedule of Investments Classified by Contractual Maturity Date	Schedule of Investments Classified by Contractual Maturity Date (Dollars in thousands) Amortized Estimated Available-for-sale: cost fair value Due in less than one year $ 43,396 $ 42,807 Due after one year but within five years 216,817 204,500 Due after five years but within ten years 155,502 145,894 Due after ten years 45,946 44,075 Total available-for-sale $ 461,661 $ 437,276 Held-to-maturity: Due after one year but within five years 3,584 3,104 Total held-to-maturity $ 3,584 $ 3,104

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	3 Months Ended
Loans and Allowance for Credit Losses (Tables)	Mar. 31, 2024
Receivables [Abstract]
Schedule of Loans	Loans consisted of the following as of the dates indicated below: Schedule of Loans March 31, December 31, (Dollars in thousands) 2024 2023 One-to-four family residential real estate loans $ 312,833 $ 302,544 Construction and land loans 24,823 21,090 Commercial real estate loans 323,397 320,962 Commercial loans 181,945 180,942 Agriculture loans 86,808 89,680 Municipal loans 5,690 4,507 Consumer loans 28,544 28,931 Total gross loans 964,040 948,656 Net deferred loan fees and loans in process (578 ) (429 ) Allowance for credit losses (10,851 ) (10,608 ) Loans, net $ 952,611 $ 937,619
Schedule of Allowance for Credit Losses on Financing Receivables	The following tables provide information on the Company’s allowance for credit losses by loan class and allowance methodology: Schedule of Allowance for Credit Losses on Financing Receivables (Dollars in thousands) One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total Three months ended March 31, 2024 (Dollars in thousands) One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total Allowance for credit losses: Balance at January 1, 2024 $ 2,035 $ 150 $ 4,518 $ 2,486 $ 1,190 $ 15 $ 214 $ 10,608 Impact of adopting ASC 326 - - - - - - - - Charge-offs - - - (70 ) - - (71 ) (141 ) Recoveries - 80 - 11 - 7 36 134 Provision for credit losses 51 (56 ) 12 224 (46 ) 28 37 250 Balance at March 31, 2024 $ 2,086 $ 174 $ 4,530 $ 2,651 $ 1,144 $ 50 $ 216 $ 10,851 (Dollars in thousands) One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total Three months ended March 31, 2023 (Dollars in thousands) One-to-four family residential real estate loans Construction and land loans Commercial real estate loans Commercial loans Agriculture loans Municipal loans Consumer loans Total Allowance for credit losses: Balance at January 1, 2023 $ 655 $ 117 $ 3,158 $ 2,753 $ 1,966 $ 5 $ 137 $ 8,791 Balance $ 655 $ 117 $ 3,158 $ 2,753 $ 1,966 $ 5 $ 137 $ 8,791 Impact of adopting ASC 326 1,022 49 1,063 145 (824 ) 11 57 1,523 Charge-offs - - - (17 ) - - (91 ) (108 ) Recoveries - - - 9 16 - 36 61 Provision for credit losses 80 4 217 (276 ) (99 ) 1 73 - Balance at March 31, 2023 $ 1,757 $ 170 $ 4,438 $ 2,614 $ 1,059 $ 17 $ 212 $ 10,267 Balance $ 1,757 $ 170 $ 4,438 $ 2,614 $ 1,059 $ 17 $ 212 $ 10,267
Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing	The following table presents information on non-accrual and loans past due over 89 days and still accruing: Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing (Dollars in thousands) As of March 31, 2024 Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing One-to-four family residential real estate loans $ 137 $ - $ - Commercial real estate loans 521 - - Commercial loans 356 1,851 - Agriculture loans 731 - - Consumer loans 24 1 - Total loans $ 1,769 $ 1,852 $ - Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing (Dollars in thousands) As of December 31, 2023 Non-accrual with no allowance for credit loss Non-accrual with allowance for credit losses Loans past due over 89 days still accruing One-to-four family residential real estate loans $ 161 $ 31 $ - Commercial loans 363 1,517 - Agriculture loans 295 - - Consumer loans 24 - - Total loans $ 843 $ 1,548 $ -
Schedule of Amortized Cost Basis and Collateral Type	Schedule of Amortized Cost Basis and Collateral Type (Dollars in thousands) As of March 31, 2024 Loan balance Collateral Type One-to-four family residential real estate loans $ 137 First mortgage on residential real estate Construction and land loans 191 First mortgage on residential or commercial real estate Commercial real estate loans 1,718 First mortgage on commercial real estate Commercial loans 2,371 Accounts receivable, equipment and real estate Agriculture loans 980 Crops, livestock, machinery and real estate Consumer loans 25 Personal property or second mortgages on real estate Total loans $ 5,422 (Dollars in thousands) As of December 31, 2023 Loan balance Collateral Type One-to-four family residential real estate loans $ 192 First mortgage on residential real estate Construction and land loans 192 First mortgage on residential or commercial real estate Commercial real estate loans 1,205 First mortgage on commercial real estate Commercial loans 2,054 Accounts receivable, equipment and real estate Agriculture loans 682 Crops, livestock, machinery and real estate Consumer loans 24 Personal property or second mortgages on real estate Total loans $ 4,349
Schedule of Past Due Financing Receivables	The following tables present information on the Company’s past due and non-accrual loans by loan class: Schedule of Past Due Financing Receivables 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due (Dollars in thousands) As of March 31, 2024 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due One-to-four family residential real estate loans $ 119 $ 473 $ - $ 592 $ 137 $ 729 $ 312,104 Construction and land loans - 494 - 494 - 494 24,329 Commercial real estate loans 591 64 - 655 521 1,176 322,221 Commercial loans 424 87 - 511 2,207 2,718 179,227 Agriculture loans 116 1,502 - 1,618 731 2,349 84,459 Municipal loans - - - - - - 5,690 Consumer loans 182 12 - 194 25 219 28,325 Total $ 1,432 $ 2,632 $ - $ 4,064 $ 3,621 $ 7,685 $ 956,355 Percent of gross loans 0.15 % 0.27 % 0.00 % 0.42 % 0.38 % 0.80 % 99.20 % (Dollars in thousands) As of December 31, 2023 30-59 days delinquent and accruing 60-89 days delinquent and accruing 90 days or more delinquent and accruing Total past due loans accruing Non-accrual loans Total past due and non-accrual loans Total loans not past due One-to-four family residential real estate loans $ 85 $ 247 $ - $ 332 $ 192 $ 524 $ 302,020 Construction and land loans - - - - - - 21,090 Commercial real estate loans 153 - - 153 - 153 320,809 Commercial loans 399 332 - 731 1,880 2,611 178,331 Agriculture loans 256 - - 256 295 551 89,129 Municipal loans - - - - - - 4,507 Consumer loans 110 - - 110 24 134 28,797 Total $ 1,003 $ 579 $ - $ 1,582 $ 2,391 $ 3,973 $ 944,683 Percent of gross loans 0.11 % 0.06 % 0.00 % 0.17 % 0.25 % 0.42 % 99.58 %
Schedule of Troubled Debt Restructurings on Financings Receivables and Year of Origination	The following table presents information on the Company’s risk category of loans by type and year of origination: Schedule of Troubled Debt Restructurings on Financings Receivables and Year of Origination 2024 2023 2022 2021 2020 Prior Revolving loans amortized cost Revolving loans converted to term Total (Dollars in thousands) As of March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving loans amortized cost Revolving loans converted to term Total One-to-four family residential real estate loans Nonclassified $ 17,207 $ 92,683 $ 83,224 $ 41,722 $ 30,926 $ 40,712 $ 6,069 $ 153 $ 312,696 Classified - - - - - 137 - - 137 Total $ 17,207 $ 92,683 $ 83,224 $ 41,722 $ 30,926 $ 40,849 $ 6,069 $ 153 $ 312,833 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction and land loans Nonclassified $ 7,239 $ 8,417 $ 3,218 $ 1,766 $ 2,642 $ 1,441 $ 100 $ - $ 24,823 Classified - - - - - - - - - Total $ 7,239 $ 8,417 $ 3,218 $ 1,766 $ 2,642 $ 1,441 $ 100 $ - $ 24,823 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate loans Nonclassified $ 13,198 $ 43,201 $ 73,446 $ 58,079 $ 49,861 $ 80,450 $ 2,944 $ 66 321,245 Classified - - - 476 19 1,657 - - 2,152 Total $ 13,198 $ 43,201 $ 73,446 $ 58,555 $ 49,880 $ 82,107 $ 2,944 $ 66 $ 323,397 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial loans Nonclassified $ 6,440 $ 38,205 $ 29,380 $ 12,908 $ 14,426 $ 5,729 $ 63,586 $ 170 $ 170,844 Classified 2,087 2,614 1,972 222 503 50 2,129 1,524 11,101 Total $ 8,527 $ 40,819 $ 31,352 $ 13,130 $ 14,929 $ 5,779 $ 65,715 $ 1,694 $ 181,945 Gross charge-offs $ - $ - $ 3 $ 67 $ - $ - $ - $ - $ 70 Agriculture loans Nonclassified $ 2,797 $ 6,454 $ 10,716 $ 4,605 $ 3,861 $ 15,525 $ 41,940 $ 179 $ 86,077 Classified - - 120 13 17 390 161 30 731 Total $ 2,797 $ 6,454 $ 10,836 $ 4,618 $ 3,878 $ 15,915 $ 42,101 $ 209 $ 86,808 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Municipal loans Nonclassified $ - $ 3,956 $ 116 $ - $ - $ 1,618 $ - $ - $ 5,690 Classified - - - - - - - - - Total $ - $ 3,956 $ 116 $ - $ - $ 1,618 $ - $ - $ 5,690 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer loans Nonclassified $ 1,889 $ 3,991 $ 965 $ 1,268 $ 1,000 $ 3,651 $ 15,735 $ 20 $ 28,519 Classified - - - - - - 25 - 25 Total $ 1,889 $ 3,991 $ 965 $ 1,268 $ 1,000 $ 3,651 $ 15,760 $ 20 $ 28,544 Gross charge-offs $ 71 $ - $ - $ - $ - $ - $ - $ - $ 71 Total loans Nonclassified $ 48,770 $ 196,907 $ 201,065 $ 120,348 $ 102,716 $ 149,126 $ 130,374 $ 588 $ 949,894 Classified 2,087 2,614 2,092 711 539 2,234 2,315 1,554 14,146 Total $ 50,857 $ 199,521 $ 203,157 $ 121,059 $ 103,255 $ 151,360 $ 132,689 $ 2,142 $ 964,040 Gross charge-offs for the three month ending 3-31-2024 $ 71 $ - $ 3 $ 67 $ - $ - $ - $ - $ 141 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost Revolving loans converted to term Total (Dollars in thousands) As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving loans amortized cost Revolving loans converted to term Total One-to-four family residential real estate loans Nonclassified $ 95,290 $ 84,718 $ 42,533 $ 32,081 $ 12,776 $ 29,694 $ 5,097 $ 163 $ 302,352 Classified $ - $ - $ - $ - $ - $ 192 $ - $ - 192 Total $ 95,290 $ 84,718 $ 42,533 $ 32,081 $ 12,776 $ 29,886 $ 5,097 $ 163 $ 302,544 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction and land loans Nonclassified $ 6,283 $ 5,267 $ 5,367 $ 2,665 $ 916 $ 492 $ 100 $ - $ 21,090 Classified $ - $ - $ - $ - $ - $ - $ - $ - - Total $ 6,283 $ 5,267 $ 5,367 $ 2,665 $ 916 $ 492 $ 100 $ - $ 21,090 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate loans Nonclassified $ 41,644 $ 77,427 $ 58,327 $ 50,744 $ 30,551 $ 57,502 $ 3,017 $ 92 $ 319,304 Classified $ - $ - $ 481 $ 22 $ 180 $ 975 $ - $ - 1,658 Total $ 41,644 $ 77,427 $ 58,808 $ 50,766 $ 30,731 $ 58,477 $ 3,017 $ 92 $ 320,962 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial loans Nonclassified $ 38,818 $ 32,764 $ 16,747 $ 15,511 $ 2,514 $ 4,386 $ 61,046 $ 4,121 $ 175,907 Classified $ 226 $ 2,000 $ 158 $ 460 $ 57 $ - $ 1,952 $ 182 5,035 Total $ 39,044 $ 34,764 $ 16,905 $ 15,971 $ 2,571 $ 4,386 $ 62,998 $ 4,303 $ 180,942 Gross charge-offs $ - $ 28 $ 407 $ 44 $ - $ - $ - $ - $ 479 Agriculture loans Nonclassified $ 7,862 $ 11,718 $ 4,864 $ 4,092 $ 3,902 $ 12,114 $ 44,352 $ 214 $ 89,118 Classified $ - $ 16 $ 171 $ - $ 131 $ 113 $ 131 $ - 562 Total $ 7,862 $ 11,734 $ 5,035 $ 4,092 $ 4,033 $ 12,227 $ 44,483 $ 214 $ 89,680 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Municipal loans Nonclassified $ 2,774 $ 128 $ - $ - $ - $ 1,605 $ - $ - $ 4,507 Classified - - - - - - - - - Total $ 2,774 $ 128 $ - $ - $ - $ 1,605 $ - $ - $ 4,507 Gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer loans Nonclassified $ 4,705 $ 1,332 $ 1,340 $ 1,380 $ 1 $ 4,906 $ 15,221 $ 21 $ 28,906 Classified $ - $ - $ - $ - $ - $ - $ 25 $ - 25 Total $ 4,705 $ 1,332 $ 1,340 $ 1,380 $ 1 $ 4,906 $ 15,246 $ 21 $ 28,931 Gross charge-offs $ - $ - $ 3 $ - $ - $ - $ 368 $ - $ 371 Total loans Nonclassified $ 197,376 $ 213,354 $ 129,178 $ 106,473 $ 50,660 $ 110,699 $ 128,833 $ 4,611 $ 941,184 Classified 226 2,016 810 482 368 1,280 2,108 182 7,472 Total $ 197,602 $ 215,370 $ 129,988 $ 106,955 $ 51,028 $ 111,979 $ 130,941 $ 4,793 $ 948,656 Gross charge-offs for the year ending December 31,2023 $ - $ 28 $ 410 $ 44 $ - $ - $ 368 $ - $ 850 Gross charge-offs $ - $ 28 $ 410 $ 44 $ - $ - $ 368 $ - $ 850
Schedule of Allowance for Credit Losses Related to Unfunded Loan Commitments	The following table provides information on the Company’s allowance for credit losses related to unfunded loan commitments. Schedule of Allowance for Credit Losses Related to Unfunded Loan Commitments Three months ended (dollars in thousands) March 31 2024 2023 Balance at January 1 $ 250 170 Provision for credit losses 50 30 Balance at March 31 $ 300 $ 200
Schedule of Amortization cost	The following table presents the amortized cost basis of loans at March 31, 2024 that were both experiencing financial difficulty and modified during the three months ended March 31, 2024 by class, type of modification and includes the financial effect of the modification. Schedule of Amortization cost (Dollars in thousands) As of March 31, 2024 Amortized cost basis % of loan class total Financial effect Term extension: Commercial $ 137 0.1 % 90 day payment deferral (Dollars in thousands) As of December 31, 2023 Amortized cost basis % of loan class total Financial effect Term extension: Commercial $ 141 0.1 % 90 day payment deferral

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
Goodwill and Other Intangible Assets (Tables)	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Other Intangible Assets and Goodwill	Core deposit intangible assets are amortized over the estimated useful life of ten years on an accelerated basis. A summary of the other intangible assets that continue to be subject to amortization was as follows: Schedule of Other Intangible Assets and Goodwill (Dollars in thousands) As of March 31, 2024 Gross carrying amount Accumulated amortization Net carrying amount Core deposit intangible assets $ 4,170 $ (1,099 ) $ 3,071 (Dollars in thousands) As of December 31, 2023 Gross carrying amount Accumulated amortization Net carrying amount Core deposit intangible assets $ 4,170 $ (929 ) $ 3,241
Schedule of Finite-lived Intangible Assets, Future Amortization Expense	The following sets forth estimated amortization expense for core deposit and intangible assets for the remainder of 2024 and in successive years ending December 31: Schedule of Finite-lived Intangible Assets, Future Amortization Expense (Dollars in thousands) Amortization expense Remainder of 2024 $ 493 2025 588 2026 512 2027 436 2028 360 2029 284 Thereafter 398 Total $ 3,071

Mortgage Loan Servicing (Tables

Mortgage Loan Servicing (Tables)	3 Months Ended
Mortgage Loan Servicing (Tables)	Mar. 31, 2024
Mortgage Loan Servicing
Schedule of Participating Mortgage Loans	Mortgage loans serviced for others are not reported as assets. The following table provides information on the principal balances of mortgage loans serviced for others: Schedule of Participating Mortgage Loans (Dollars in thousands) March 31, December 31, 2024 2023 FHLMC $ 650,910 $ 659,488 FHLB 29,103 28,621 Total $ 680,013 $ 688,109
Schedule of Servicing Asset at Amortized Cost	Activity for mortgage servicing rights was as follows: Schedule of Servicing Asset at Amortized Cost 2024 2023 Three months ended (Dollars in thousands) March 31, 2024 2023 Mortgage servicing rights: Balance at beginning of period $ 3,158 $ 3,813 Additions 61 103 Amortization (242 ) (264 ) Balance at end of period $ 2,977 $ 3,652

Earnings per Share (Tables)

Earnings per Share (Tables)	3 Months Ended
Earnings per Share (Tables)	Mar. 31, 2024
Earnings per share:
Schedule of Earnings Per Share, Basic and Diluted	Schedule of Earnings Per Share, Basic and Diluted 2024 2023 Three months ended (Dollars in thousands, except per share amounts) March 31, 2024 2023 Net earnings $ 2,778 $ 3,357 Weighted average common shares outstanding - basic (1) 5,469,954 5,473,781 Assumed exercise of stock options (1) 4,898 7,941 Weighted average common shares outstanding - diluted (1) 5,474,852 5,481,722 Earnings per share (1): Basic (1) $ 0.51 $ 0.61 Diluted (1) $ 0.51 $ 0.61 (1) Share and per share values for the periods ended March 31, 2023 have been adjusted to give effect to the 5

Repurchase Agreements (Tables)

Repurchase Agreements (Tables)	3 Months Ended
Repurchase Agreements (Tables)	Mar. 31, 2024
Debt Disclosure [Abstract]
Schedule of Repurchase Agreements	The following is a summary of the balances and collateral of the Company’s repurchase agreements: Schedule of Repurchase Agreements As of March 31, 2024 (dollars in thousands) Overnight and Continuous Up to 30 days 30-90 days Greater than 90 days Total Repurchase agreements: U.S. federal treasury obligations $ 15,895 $ - $ - $ - $ 15,895 Total $ 15,895 $ - $ - $ - $ 15,895 As of December 31, 2023 (dollars in thousands) Overnight and Continuous Up to 30 days 30-90 days Greater than 90 days Total Repurchase agreements: U.S. federal treasury obligations $ 12,714 $ - $ - $ - $ 12,714 Total $ 12,714 $ - $ - $ - $ 12,714

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	3 Months Ended
Revenue from Contracts with Customers (Tables)	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Revenue from Contracts with Customers Within Non-interest Income	All of the Company’s revenue from contracts with customers in the scope of ASC 606 is recognized within non-interest income. Items outside the scope of ASC 606 are noted as such. Schedule of Revenue from Contracts with Customers Within Non-interest Income 2024 2023 Three months (Dollars in thousands) March 31 2024 2023 Non-interest income: Service charges on deposit accounts Overdraft fees $ 961 $ 875 Other 276 232 Interchange income 684 737 Loan servicing fees ( 1 ) 436 453 Office lease income ( 1 ) 64 70 Gains on sales of loans ( 1 ) 512 693 Bank owned life insurance income ( 1 ) 245 218 Losses on sales of real estate owned (9 ) - Other 231 217 Total non-interest income $ 3,400 $ 3,495 (1) Not within the scope of ASC 606.

Fair Value of Financial Instr_2

Fair Value of Financial Instruments and Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value, by Balance Sheet Grouping	Fair value estimates of the Company’s financial instruments as of March 31, 2024 and December 31, 2023, including methods and assumptions utilized, are set forth below: Schedule of Fair Value, by Balance Sheet Grouping As of March 31, 2024 Carrying amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 16,468 $ 16,468 $ - $ - $ 16,468 Interest-bearing deposits at other banks 4,920 - 4,920 - 4,920 Investment securities available-for-sale 437,276 93,683 343,593 - 437,276 Investment securities held-to-maturity 3,584 - 3,104 - 3,104 Bank stocks, at cost 7,850 n/a n/a n/a n/a Loans, net 952,611 - - 929,340 929,340 Loans held for sale 2,697 - 2,697 - 2,697 Mortgage servicing rights 2,977 - 9,713 - 9,713 Accrued interest receivable 7,478 312 1,980 5,186 7,478 Derivative financial instruments 256 - 256 - 256 Financial liabilities: Non-maturity deposits $ (1,101,701 ) $ (1,101,701 ) $ - $ - $ (1,101,701 ) Certificates of deposit (191,823 ) - (190,342 ) - (190,342 ) FHLB and other borrowings (74,716 ) - (74,492 ) - (74,492 ) Subordinated debentures (21,651 ) - (18,399 ) - (18,399 ) Repurchase agreements (15,895 ) - (15,895 ) - (15,895 ) Accrued interest payable (1,922 ) - (1,922 ) - (1,922 ) Derivative financial instruments (11 ) - (11 ) - (11 ) As of December 31, 2023 Carrying amount Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 27,101 $ 27,101 $ - $ - $ 27,101 Interest-bearing deposits at other banks 4,918 - 4,918 - 4,918 Investment securities available-for-sale 452,769 95,667 357,102 - 452,769 Investment securities held-to-maturity 3,555 - 3,049 - 3,049 Bank stocks, at cost 8,123 n/a n/a n/a n/a Loans, net 937,619 - - 920,984 920,984 Loans held for sale 853 - 853 - 853 Mortgage servicing rights 3,158 - 9,498 - 9,498 Accrued interest receivable 7,341 327 2,280 4,734 7,341 Derivative financial instruments 114 - 114 - 114 Financial liabilities: Non-maturity deposits $ (1,133,097 ) $ (1,133,097 ) $ - $ - $ (1,133,097 ) Certificates of deposit (183,154 ) - (183,154 ) - (183,154 ) FHLB and other borrowings (64,662 ) - (65,478 ) - (65,478 ) Subordinated debentures (21,651 ) - (18,906 ) - (18,906 ) Repurchase agreements (12,714 ) - (12,714 ) - (12,714 ) Accrued interest payable (1,979 ) - (1,979 ) - (1,979 ) Derivative financial instruments (14 ) - (14 ) - (14 )
Schedule of Fair Value, Assets Measured On Recurring Basis	The following tables represent the Company’s financial instruments that are measured at fair value on a recurring basis at March 31, 2024 and December 31, 2023, allocated to the appropriate fair value hierarchy: Schedule of Fair Value, Assets Measured On Recurring Basis (Dollars in thousands) As of March 31, 2024 Fair value hierarchy Total Level 1 Level 2 Level 3 Assets: Available-for-sale investment securities: U. S. treasury securities $ 93,683 $ 93,683 $ - $ - Municipal obligations, tax exempt 118,445 - 118,445 - Municipal obligations, taxable 75,371 - 75,371 - Agency mortgage-backed securities 149,777 - 149,777 - Loans held for sale 2,697 - 2,697 - Derivative financial instruments 256 - 256 - Liability: Derivative financial instruments (11 ) - (11 ) - As of December 31, 2023 Fair value hierarchy Total Level 1 Level 2 Level 3 Assets: Available-for-sale investment securities: U. S. treasury securities $ 95,667 $ 95,667 $ - $ - Municipal obligations, tax exempt 120,623 - 120,623 - Municipal obligations, taxable 79,083 - 79,083 - Agency mortgage-backed securities 157,396 - 157,396 - Loans held for sale 853 - 853 - Derivative financial instruments 114 - 114 - Liability: Derivative financial instruments (14 ) - (14 ) -
Schedule of Fair Value Contractual Balance and Gain Loss On Loans Held for Sale	The aggregate fair value, contractual balance (including accrued interest), and gains on loans held for sale were as follows: Schedule of Fair Value Contractual Balance and Gain Loss On Loans Held for Sale As of As of March 31, December 31, (Dollars in thousands) 2024 2023 Aggregate fair value $ 2,697 $ 853 Contractual balance 2,669 848 Gain $ 28 $ 5
Schedule of Gains and Losses from Changes in Fair Value of Loans Held for Sale	Schedule of Gains and Losses from Changes in Fair Value of Loans Held for Sale Three months ended March 31, (Dollars in thousands) 2024 2023 Total change in fair value $ 145 $ 111
Schedule of Fair Value Measurements On Nonrecurring, Valuation Techniques	The following table presents quantitative information about Level 3 fair value measurements measured at fair value on a nonrecurring basis as of March 31, 2024 and December 31, 2023. Schedule of Fair Value Measurements On Nonrecurring, Valuation Techniques (Dollars in thousands) Fair value Valuation technique Unobservable inputs Range As of March 31, 2024 Individual evaluated loans: Commercial $ 1,468 Sales comparison Adjustment to comparable value 0 50 Agriculture 56 Sales comparison Adjustment to appraised value 20 50 Real estate held-for-sale: Commercial real estate 4,195 Sales comparison Adjustment to comparable value 15 % As of December 31, 2023 Individual evaluated loans: One-to-four family residential real estate $ 31 Sales comparison Adjustment to appraised value 7 % Commercial 1,386 Sales comparison Adjustment to comparable value 0 50 Real estate owned: One-to-four family residential real estate 266 Sales comparison Adjustment to appraised value 10 %

Regulatory Capital Requiremen_2

Regulatory Capital Requirements (Tables)	3 Months Ended
Regulatory Capital Requirements (Tables)	Mar. 31, 2024
Schedule of Compliance with Regulatory Capital Requirements for Mortgage Companies	The following is a comparison of the Company’s regulatory capital to minimum capital requirements at March 31, 2024 and December 31, 2023. Schedule of Compliance with Regulatory Capital Requirements for Mortgage Companies (Dollars in thousands) For capital Actual adequacy purposes Amount Ratio Amount Ratio (1) As of March 31, 2024 Leverage $ 132,131 8.58 % $ 61,593 4.0 % Common Equity Tier 1 Capital 111,131 10.47 % 74,288 7.0 % Tier 1 Capital 132,131 12.45 % 90,207 8.5 % Total Risk Based Capital 142,771 13.45 % 111,432 10.5 % As of December 31, 2023 Leverage $ 130,625 8.14 % $ 62,116 4.0 % Common Equity Tier 1 Capital 109,625 10.39 % 73,854 7.0 % Tier 1 Capital 130,625 12.38 % 89,680 8.5 % Total Risk Based Capital 140,671 13.33 % 110,781 10.5 % (1) The required ratios for capital adequacy purposes include a capital conservation buffer of 2.5
Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations	The following is a comparison of the Bank’s regulatory capital to minimum capital requirements at March 31, 2024 and December 31, 2023: Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations (Dollars in thousands) For capital To be well-capitalized under prompt corrective Actual adequacy purposes action provisions Amount Ratio Amount Ratio (1) Amount Ratio As of March 31, 2024 Leverage $ 135,255 8.81 % $ 61,421 4.0 % $ 76,776 5.0 % Common Equity Tier 1 Capital 135,225 12.75 % 74,252 7.0 % 68,948 6.5 % Tier 1 Capital 135,225 12.75 % 90,163 8.5 % 84,859 8.0 % Total Risk Based Capital 145,865 13.75 % 111,377 10.5 % 106,074 10.0 % As of December 31, 2023 Leverage $ 134,422 8.68 % $ 61,951 4.0 % $ 77,439 5.0 % Common Equity Tier 1 Capital 134,422 12.74 % 73,833 7.0 % 68,560 6.5 % Tier 1 Capital 134,422 12.74 % 89,655 8.5 % 84,381 8.0 % Total Risk Based Capital 144,468 13.70 % 110,750 10.5 % 105,476 10.0 % (1) The required ratios for capital adequacy purposes include a capital conservation buffer of 2.5

Schedule of Available-for-sale

Schedule of Available-for-sale and Held to Maturity Securities (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	$ 461,661	$ 474,697
Gross unrealized gains	272	658
Gross unrealized losses	(24,657)	(22,586)
Estimated fair value	437,276	452,769
Amortized cost, Total held-to-maturity	3,584	3,555
Gross unrealized gains, Total held-to-maturity
Gross unrealized losses, Total held-to-maturity	(480)	(506)
Estimated fair value, Total held-to-maturity	3,104	3,049
US Treasury Securities [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	97,535	99,340
Gross unrealized gains
Gross unrealized losses	(3,852)	(3,673)
Estimated fair value	93,683	95,667
Municipal Obligations, Tax Exempt [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	121,586	122,775
Gross unrealized gains	77	186
Gross unrealized losses	(3,218)	(2,338)
Estimated fair value	118,445	120,623
Municipal Obligations, Taxable [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	79,882	82,926
Gross unrealized gains	129	225
Gross unrealized losses	(4,640)	(4,068)
Estimated fair value	75,371	79,083
Agency Mortgage-backed Securities [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost	162,658	169,656
Gross unrealized gains	66	247
Gross unrealized losses	(12,947)	(12,507)
Estimated fair value	149,777	157,396
Other [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortized cost, Total held-to-maturity	3,584	3,555
Gross unrealized gains, Total held-to-maturity
Gross unrealized losses, Total held-to-maturity	(480)	(506)
Estimated fair value, Total held-to-maturity	$ 3,104	$ 3,049

Schedule of Available for Sale

Schedule of Available for Sale Securities Continuous Unrealized Loss Position Fair Value (Details) $ in Thousands	Mar. 31, 2024 USD ($) Number	Dec. 31, 2023 USD ($) Number
Schedule of Investments [Line Items]
No. of securities \| Number	537	486
Less than 12 months, Fair value	$ 49,494	$ 56,355
Less than 12 months, Unrealized losses	(461)	(563)
12 months or longer, Fair value	363,339	339,519
12 months or longer, Unrealized losses	(24,196)	(22,023)
Total, Fair value	412,833	395,874
Total, Unrealized losses	$ (24,657)	$ (22,586)
US Treasury Securities [Member]
Schedule of Investments [Line Items]
No. of securities \| Number	52	47
Less than 12 months, Fair value	$ 1,959	$ 1,129
Less than 12 months, Unrealized losses	(4)	(7)
12 months or longer, Fair value	91,724	93,833
12 months or longer, Unrealized losses	(3,848)	(3,666)
Total, Fair value	93,683	94,962
Total, Unrealized losses	$ (3,852)	$ (3,673)
Municipal Obligations, Tax Exempt [Member]
Schedule of Investments [Line Items]
No. of securities \| Number	267	229
Less than 12 months, Fair value	$ 22,079	$ 31,468
Less than 12 months, Unrealized losses	(193)	(337)
12 months or longer, Fair value	88,067	64,962
12 months or longer, Unrealized losses	(3,025)	(2,001)
Total, Fair value	110,146	96,430
Total, Unrealized losses	$ (3,218)	$ (2,338)
Municipal Obligations, Taxable [Member]
Schedule of Investments [Line Items]
No. of securities \| Number	115	110
Less than 12 months, Fair value	$ 15,016	$ 17,278
Less than 12 months, Unrealized losses	(243)	(151)
12 months or longer, Fair value	55,090	52,212
12 months or longer, Unrealized losses	(4,397)	(3,917)
Total, Fair value	70,106	69,490
Total, Unrealized losses	$ (4,640)	$ (4,068)
Agency Mortgage-backed Securities [Member]
Schedule of Investments [Line Items]
No. of securities \| Number	103	100
Less than 12 months, Fair value	$ 10,440	$ 6,480
Less than 12 months, Unrealized losses	(21)	(68)
12 months or longer, Fair value	128,458	128,512
12 months or longer, Unrealized losses	(12,926)	(12,439)
Total, Fair value	138,898	134,992
Total, Unrealized losses	$ (12,947)	$ (12,507)

Schedule of Allowance for Credi

Schedule of Allowance for Credit Losses Related to Held-to-maturity Investment Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schedule of Investments [Abstract]
Balance	$ 91
Impact of adopting ASC 326		72
Provision for credit losses		19
Balance	$ 91	$ 91

Schedule of Investments Classif

Schedule of Investments Classified by Contractual Maturity Date (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule of Investments [Abstract]
Amortized cost, due in less than one year	$ 43,396
Estimated fair value, due in less than one year	42,807
Amortized cost, due after one year but within five years	216,817
Estimated fair value, due after one year but within five years	204,500
Amortized cost, due after five years but within ten years	155,502
Estimated fair value, due after five years but within ten years	145,894
Amortized cost, due after ten years	45,946
Estimated fair value, due after ten years	44,075
Amortized cost, Total available-for-sale	461,661	$ 474,697
Estimated fair value, Total available-for-sale	437,276	452,769
Amortized cost, due after five years but within ten years	3,584
Estimated fair value, due after five years but within ten years	3,104
Amortized cost, Total held-to-maturity	3,584	3,555
Estimated fair value, Total held-to-maturity	$ 3,104	$ 3,049

Investments (Details Narrative)

Investments (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Allowance for credit losses	$ 91,000	$ 91,000
Security owned and pledged as collateral, fair value	$ 375,500,000	$ 380,400,000
Investment [Member]
Equity method investment, ownership percentage	10%

Schedule of Loans (Details)

Schedule of Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	$ 964,040	$ 948,656
Net deferred loan fees and loans in process	(578)	(429)
Allowance for credit losses	(10,851)	(10,608)
Loans, net	952,611	937,619
One to Four Family Residential Real Estate [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	312,833	302,544
Construction And Land Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	24,823	21,090
Commercial Real Estate Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	323,397	320,962
Commercial Loan [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	181,945	180,942
Agriculture Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	86,808	89,680
Municipal Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	5,690	4,507
Consumer Loan [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Total gross loans	$ 28,544	$ 28,931

Schedule of Allowance for Cre_2

Schedule of Allowance for Credit Losses on Financing Receivables (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	$ 10,608	$ 8,791
Impact of adopting ASC 326		1,523
Charge-offs	(141)	(108)
Recoveries	134	61
Provision for credit losses	250
Balance	10,851	10,267
One to Four Family Residential Real Estate Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	2,035	655
Impact of adopting ASC 326		1,022
Charge-offs
Recoveries
Provision for credit losses	51	80
Balance	2,086	1,757
Construction And Land Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	150	117
Impact of adopting ASC 326		49
Charge-offs
Recoveries	80
Provision for credit losses	(56)	4
Balance	174	170
Commercial Real Estate Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	4,518	3,158
Impact of adopting ASC 326		1,063
Charge-offs
Recoveries
Provision for credit losses	12	217
Balance	4,530	4,438
Commercial Loan [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	2,486	2,753
Impact of adopting ASC 326		145
Charge-offs	(70)	(17)
Recoveries	11	9
Provision for credit losses	224	(276)
Balance	2,651	2,614
Agriculture Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	1,190	1,966
Impact of adopting ASC 326		(824)
Charge-offs
Recoveries		16
Provision for credit losses	(46)	(99)
Balance	1,144	1,059
Municipal Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	15	5
Impact of adopting ASC 326		11
Charge-offs
Recoveries	7
Provision for credit losses	28	1
Balance	50	17
Consumer Loans [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Balance	214	137
Impact of adopting ASC 326		57
Charge-offs	(71)	(91)
Recoveries	36	36
Provision for credit losses	37	73
Balance	$ 216	$ 212

Schedule of Non-accrual and Loa

Schedule of Non-accrual and Loans Past Due Over 89 Days Still Accruing (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Loans past due over 89 days still accruing	$ 7,685	$ 3,973
Non-accrual with allowance for credit losses	3,621	2,391
Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans past due over 89 days still accruing	1,176	153
Non-accrual with allowance for credit losses	521
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	1,769	843
Loans past due over 89 days still accruing
Non-accrual with allowance for credit losses	1,852	1,548
Financial Asset, Equal to or Greater than 90 Days Past Due [Member] \| Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	521
Loans past due over 89 days still accruing
Non-accrual with allowance for credit losses
One to Four Family Residential Real Estate Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	137	161
Loans past due over 89 days still accruing
Non-accrual with allowance for credit losses		31
Commercial Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	356	363
Loans past due over 89 days still accruing
Non-accrual with allowance for credit losses	1,851	1,517
Agriculture Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	731	295
Loans past due over 89 days still accruing
Non-accrual with allowance for credit losses
Consumer Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit loss	24	24
Loans past due over 89 days still accruing
Non-accrual with allowance for credit losses	$ 1

Schedule of Amortized Cost Basi

Schedule of Amortized Cost Basis and Collateral Type (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 952,611	$ 937,619
Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	5,422	4,349
One to Four Family Residential Real Estate Loans [Member] \| Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 137	$ 192
Collateral Type	First mortgage on residential real estate	First mortgage on residential real estate
Construction And Land Loans [Member] \| Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 191	$ 192
Collateral Type	First mortgage on residential or commercial real estate	First mortgage on residential or commercial real estate
Commercial Real Estate Loans [Member] \| Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 1,718	$ 1,205
Collateral Type	First mortgage on commercial real estate	First mortgage on commercial real estate
Commercial Loan [Member] \| Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 2,371	$ 2,054
Collateral Type	Accounts receivable, equipment and real estate	Accounts receivable, equipment and real estate
Agriculture Loans [Member] \| Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 980	$ 682
Collateral Type	Crops, livestock, machinery and real estate	Crops, livestock, machinery and real estate
Consumer Loans [Member] \| Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, after Allowance for Credit Loss	$ 25	$ 24
Collateral Type	Personal property or second mortgages on real estate	Personal property or second mortgages on real estate

Schedule of Past Due Financing

Schedule of Past Due Financing Receivables (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 4,064	$ 1,582
Financing Receivable, Nonaccrual	3,621	2,391
Financing Receivable, 90 Days or More Past Due, Still Accruing	$ 7,685	$ 3,973
Percentage of gross loans, Total past due loans accruing	0.42%	0.17%
Percentage of gross loans, Total past due loans accruing	0.38%	0.25%
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 1,432	$ 1,003
Percentage of gross loans, Total past due loans accruing	0.15%	0.11%
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 2,632	$ 579
Percentage of gross loans, Total past due loans accruing	0.27%	0.06%
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Financing Receivable, Nonaccrual	1,852	1,548
Financing Receivable, 90 Days or More Past Due, Still Accruing
Percentage of gross loans, Total past due loans accruing	0%	0%
Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 956,355	$ 944,683
Percentage of gross loans, Total past due loans accruing	99.20%	99.58%
Financial Asset, Past Due [Member]
Financing Receivable, Past Due [Line Items]
Percentage of gross loans, Total past due loans accruing	0.80%	0.42%
One to Four Family Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 592	$ 332
Financing Receivable, Nonaccrual	137	192
Financing Receivable, 90 Days or More Past Due, Still Accruing	729	524
One to Four Family Residential Real Estate Loans [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	119	85
One to Four Family Residential Real Estate Loans [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	473	247
One to Four Family Residential Real Estate Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
One to Four Family Residential Real Estate Loans [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	312,104	302,020
Construction And Land Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	494
Financing Receivable, Nonaccrual
Financing Receivable, 90 Days or More Past Due, Still Accruing	494
Construction And Land Loans [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Construction And Land Loans [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	494
Construction And Land Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Construction And Land Loans [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	24,329	21,090
Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	655	153
Financing Receivable, Nonaccrual	521
Financing Receivable, 90 Days or More Past Due, Still Accruing	1,176	153
Commercial Real Estate Loans [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	591	153
Commercial Real Estate Loans [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	64
Commercial Real Estate Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Financing Receivable, Nonaccrual
Financing Receivable, 90 Days or More Past Due, Still Accruing
Commercial Real Estate Loans [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	322,221	320,809
Commercial Loan [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	511	731
Financing Receivable, Nonaccrual	2,207	1,880
Financing Receivable, 90 Days or More Past Due, Still Accruing	2,718	2,611
Commercial Loan [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	424	399
Commercial Loan [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	87	332
Commercial Loan [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Commercial Loan [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	179,227	178,331
Agriculture Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,618	256
Financing Receivable, Nonaccrual	731	295
Financing Receivable, 90 Days or More Past Due, Still Accruing	2,349	551
Agriculture Loans [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	116	256
Agriculture Loans [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,502
Agriculture Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Agriculture Loans [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	84,459	89,129
Municipal Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Financing Receivable, Nonaccrual
Financing Receivable, 90 Days or More Past Due, Still Accruing
Municipal Loans [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Municipal Loans [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Municipal Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Municipal Loans [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,690	4,507
Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	194	110
Financing Receivable, Nonaccrual	25	24
Financing Receivable, 90 Days or More Past Due, Still Accruing	219	134
Consumer Loans [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	182	110
Consumer Loans [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	12
Consumer Loans [Member] \| Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss
Consumer Loans [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 28,325	$ 28,797

Schedule of Troubled Debt Restr

Schedule of Troubled Debt Restructurings on Financings Receivables and Year of Origination (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Nonclassified	$ 949,894	$ 941,184
Classified	14,146	7,472
Total	964,040	948,656
Gross charge-offs	141	850
One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	312,696	302,352
Classified	137	192
Total	312,833	302,544
Gross charge-offs
Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	24,823	21,090
Classified
Total	24,823	21,090
Gross charge-offs
Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	321,245	319,304
Classified	2,152	1,658
Total	323,397	320,962
Gross charge-offs
Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	170,844	175,907
Classified	11,101	5,035
Total	181,945	180,942
Gross charge-offs	70	479
Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	86,077	89,118
Classified	731	562
Total	86,808	89,680
Gross charge-offs
Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	5,690	4,507
Classified
Total	5,690	4,507
Gross charge-offs
Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	28,519	28,906
Classified	25	25
Total	28,544	28,931
Gross charge-offs	71	371
2024 [Member]
Short-Term Debt [Line Items]
Nonclassified	48,770
Classified	2,087
Total	50,857
Gross charge-offs	71
2024 [Member] \| One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	17,207
Classified
Total	17,207
Gross charge-offs
2024 [Member] \| Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	7,239
Classified
Total	7,239
Gross charge-offs
2024 [Member] \| Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	13,198
Classified
Total	13,198
Gross charge-offs
2024 [Member] \| Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	6,440
Classified	2,087
Total	8,527
Gross charge-offs
2024 [Member] \| Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	2,797
Classified
Total	2,797
Gross charge-offs
2024 [Member] \| Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Gross charge-offs
2024 [Member] \| Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1,889
Classified
Total	1,889
Gross charge-offs	71
2023 [Member]
Short-Term Debt [Line Items]
Nonclassified	196,907	197,376
Classified	2,614	226
Total	199,521	197,602
Gross charge-offs
2023 [Member] \| One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	92,683	95,290
Classified
Total	92,683	95,290
Gross charge-offs
2023 [Member] \| Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	8,417	6,283
Classified
Total	8,417	6,283
Gross charge-offs
2023 [Member] \| Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	43,201	41,644
Classified
Total	43,201	41,644
Gross charge-offs
2023 [Member] \| Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	38,205	38,818
Classified	2,614	226
Total	40,819	39,044
Gross charge-offs
2023 [Member] \| Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	6,454	7,862
Classified
Total	6,454	7,862
Gross charge-offs
2023 [Member] \| Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	3,956	2,774
Classified
Total	3,956	2,774
Gross charge-offs
2023 [Member] \| Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	3,991	4,705
Classified
Total	3,991	4,705
Gross charge-offs
2022 [Member]
Short-Term Debt [Line Items]
Nonclassified	201,065	213,354
Classified	2,092	2,016
Total	203,157	215,370
Gross charge-offs	3	28
2022 [Member] \| One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	83,224	84,718
Classified
Total	83,224	84,718
Gross charge-offs
2022 [Member] \| Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	3,218	5,267
Classified
Total	3,218	5,267
Gross charge-offs
2022 [Member] \| Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	73,446	77,427
Classified
Total	73,446	77,427
Gross charge-offs
2022 [Member] \| Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	29,380	32,764
Classified	1,972	2,000
Total	31,352	34,764
Gross charge-offs	3	28
2022 [Member] \| Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	10,716	11,718
Classified	120	16
Total	10,836	11,734
Gross charge-offs
2022 [Member] \| Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	116	128
Classified
Total	116	128
Gross charge-offs
2022 [Member] \| Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	965	1,332
Classified
Total	965	1,332
Gross charge-offs
2021 [Member]
Short-Term Debt [Line Items]
Nonclassified	120,348	129,178
Classified	711	810
Total	121,059	129,988
Gross charge-offs	67	410
2021 [Member] \| One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	41,722	42,533
Classified
Total	41,722	42,533
Gross charge-offs
2021 [Member] \| Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1,766	5,367
Classified
Total	1,766	5,367
Gross charge-offs
2021 [Member] \| Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	58,079	58,327
Classified	476	481
Total	58,555	58,808
Gross charge-offs
2021 [Member] \| Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	12,908	16,747
Classified	222	158
Total	13,130	16,905
Gross charge-offs	67	407
2021 [Member] \| Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	4,605	4,864
Classified	13	171
Total	4,618	5,035
Gross charge-offs
2021 [Member] \| Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Gross charge-offs
2021 [Member] \| Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1,268	1,340
Classified
Total	1,268	1,340
Gross charge-offs		3
2020 [Member]
Short-Term Debt [Line Items]
Nonclassified	102,716	106,473
Classified	539	482
Total	103,255	106,955
Gross charge-offs		44
2020 [Member] \| One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	30,926	32,081
Classified
Total	30,926	32,081
Gross charge-offs
2020 [Member] \| Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	2,642	2,665
Classified
Total	2,642	2,665
Gross charge-offs
2020 [Member] \| Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	49,861	50,744
Classified	19	22
Total	49,880	50,766
Gross charge-offs
2020 [Member] \| Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	14,426	15,511
Classified	503	460
Total	14,929	15,971
Gross charge-offs		44
2020 [Member] \| Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	3,861	4,092
Classified	17
Total	3,878	4,092
Gross charge-offs
2020 [Member] \| Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Gross charge-offs
2020 [Member] \| Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1,000	1,380
Classified
Total	1,000	1,380
Gross charge-offs
Prior [Member]
Short-Term Debt [Line Items]
Nonclassified	149,126	110,699
Classified	2,234	1,280
Total	151,360	111,979
Gross charge-offs
Prior [Member] \| One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	40,712	29,694
Classified	137	192
Total	40,849	29,886
Gross charge-offs
Prior [Member] \| Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1,441	492
Classified
Total	1,441	492
Gross charge-offs
Prior [Member] \| Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	80,450	57,502
Classified	1,657	975
Total	82,107	58,477
Gross charge-offs
Prior [Member] \| Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	5,729	4,386
Classified	50
Total	5,779	4,386
Gross charge-offs
Prior [Member] \| Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	15,525	12,114
Classified	390	113
Total	15,915	12,227
Gross charge-offs
Prior [Member] \| Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	1,618	1,605
Classified
Total	1,618	1,605
Gross charge-offs
Prior [Member] \| Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	3,651	4,906
Classified
Total	3,651	4,906
Gross charge-offs
Revolving Loans Amortized Cost [Member]
Short-Term Debt [Line Items]
Nonclassified	130,374	128,833
Classified	2,315	2,108
Total	132,689	130,941
Gross charge-offs		368
Revolving Loans Amortized Cost [Member] \| One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	6,069	5,097
Classified
Total	6,069	5,097
Gross charge-offs
Revolving Loans Amortized Cost [Member] \| Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	100	100
Classified
Total	100	100
Gross charge-offs
Revolving Loans Amortized Cost [Member] \| Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	2,944	3,017
Classified
Total	2,944	3,017
Gross charge-offs
Revolving Loans Amortized Cost [Member] \| Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	63,586	61,046
Classified	2,129	1,952
Total	65,715	62,998
Gross charge-offs
Revolving Loans Amortized Cost [Member] \| Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	41,940	44,352
Classified	161	131
Total	42,101	44,483
Gross charge-offs
Revolving Loans Amortized Cost [Member] \| Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Gross charge-offs
Revolving Loans Amortized Cost [Member] \| Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	15,735	15,221
Classified	25	25
Total	15,760	15,246
Gross charge-offs		368
Revolving Loans Converted To Term [Member]
Short-Term Debt [Line Items]
Nonclassified	588	4,611
Classified	1,554	182
Total	2,142	4,793
Gross charge-offs
Revolving Loans Converted To Term [Member] \| One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	153	163
Classified
Total	153	163
Gross charge-offs
Revolving Loans Converted To Term [Member] \| Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Gross charge-offs
Revolving Loans Converted To Term [Member] \| Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified	66	92
Classified
Total	66	92
Gross charge-offs
Revolving Loans Converted To Term [Member] \| Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	170	4,121
Classified	1,524	182
Total	1,694	4,303
Gross charge-offs
Revolving Loans Converted To Term [Member] \| Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	179	214
Classified	30
Total	209	214
Gross charge-offs
Revolving Loans Converted To Term [Member] \| Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Gross charge-offs
Revolving Loans Converted To Term [Member] \| Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified	20	21
Classified
Total	20	21
Gross charge-offs
2019 [Member]
Short-Term Debt [Line Items]
Nonclassified		50,660
Classified		368
Total		51,028
Gross charge-offs
2019 [Member] \| One to Four Family Residential Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified		12,776
Classified
Total		12,776
Gross charge-offs
2019 [Member] \| Construction And Land Loans [Member]
Short-Term Debt [Line Items]
Nonclassified		916
Classified
Total		916
Gross charge-offs
2019 [Member] \| Commercial Real Estate [Member]
Short-Term Debt [Line Items]
Nonclassified		30,551
Classified		180
Total		30,731
Gross charge-offs
2019 [Member] \| Commercial Loans [Member]
Short-Term Debt [Line Items]
Nonclassified		2,514
Classified		57
Total		2,571
Gross charge-offs
2019 [Member] \| Agriculture Loans [Member]
Short-Term Debt [Line Items]
Nonclassified		3,902
Classified		131
Total		4,033
Gross charge-offs
2019 [Member] \| Municipal Loans [Member]
Short-Term Debt [Line Items]
Nonclassified
Classified
Total
Gross charge-offs
2019 [Member] \| Consumer Loans [Member]
Short-Term Debt [Line Items]
Nonclassified		1
Classified
Total		1
Gross charge-offs

Schedule of Allowance for Cre_3

Schedule of Allowance for Credit Losses Related to Unfunded Loan Commitments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Financing Receivable, Past Due [Line Items]
Provision for credit losses		$ 19
Unfunded Loan Commitment [Member]
Financing Receivable, Past Due [Line Items]
Balance at January 1	250	170
Provision for credit losses	50	30
Balance at March 31	$ 300	$ 200

Schedule of Amortization cost (

Schedule of Amortization cost (Details) - Commercial Loans [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Amortizated cost basis	$ 137	$ 141
Percentage of loan class	0.10%	0.10%
Financial effect	90 day payment deferral	90 day payment deferral

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Receivables [Abstract]
Allowance for credit loss, Writeoff	$ 7,000	$ 47,000
Loans and leases receivable, impaired, interest lost on nonaccrual loans	72,000	$ 26,000
Allowance for credit losses, loans	$ 1,000		$ 1,000

Schedule of Other Intangible As

Schedule of Other Intangible Assets and Goodwill (Details) - Core Deposits [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Gross carrying amount	$ 4,170	$ 4,170
Intangible assets, Accumulated amortization	(1,099)	(929)
Intangible assets, Net carrying amount	$ 3,071	$ 3,241

Schedule of Finite-lived Intang

Schedule of Finite-lived Intangible Assets, Future Amortization Expense (Details) $ in Thousands	Mar. 31, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2024	$ 493
2025	588
2026	512
2027	436
2028	360
2029	284
Thereafter	398
Total	$ 3,071

Schedule of Participating Mortg

Schedule of Participating Mortgage Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Schedule of Investments [Line Items]
Total	$ 680,013	$ 688,109
Federal Home Loan Mortgage Corporation Certificates and Obligations (FHLMC) [Member]
Schedule of Investments [Line Items]
Total	650,910	659,488
Federal Home Loan Bank Certificates and Obligations (FHLB) [Member]
Schedule of Investments [Line Items]
Total	$ 29,103	$ 28,621

Schedule of Servicing Asset at

Schedule of Servicing Asset at Amortized Cost (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Mortgage Loan Servicing
Balance at beginning of period	$ 3,158	$ 3,813
Additions	61	103
Amortization	(242)	(264)
Balance at end of period	$ 2,977	$ 3,652

Mortgage Loan Servicing (Detail

Mortgage Loan Servicing (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
Mortgage Loan Servicing (Details Narrative) - USD ($)	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Loss on reserve for mortgage loan	$ 2,000
Mortgage loans on real estate repurchase reserve	15,000
Mortgage loans on real estate repurchase reserve	$ 0
Weighted Average [Member]
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Assumption for fair value of interests continued to be held by transferor servicing assets or liabilities weighted average default rate	1.71%		1.65%
Repurchase reserve	$ 157,000		$ 159,000
Mortgage Loans Serviced [Member]
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Escrow deposit	9,400,000		5,000,000
Gross service fee income	436,000	$ 453,000
Servicing asset at fair value, amount	$ 9,700,000		$ 9,500,000
Assumption for fair value of assets or liabilities that relate to transferor's continuing involvement, discount rate	10%		10%
Mortgage Loans Serviced [Member] \| Minimum [Member]
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Assumption for fair value of assets or liabilities that relate to transferor's continuing involvement, prepayment speed	6%		6%
Mortgage Loans Serviced [Member] \| Maximum [Member]
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]
Assumption for fair value of assets or liabilities that relate to transferor's continuing involvement, prepayment speed	24.22%		26.87%

Schedule of Earnings Per Share,

Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Earnings per share:
Net earnings		$ 2,778	$ 3,357
Weighted average common shares outstanding - basic (1)		5,469,954	5,473,781
Assumed exercise of stock options (1)		4,898	7,941
Weighted average common shares outstanding - diluted (1)		5,474,852	5,481,722
Basic	[1],[2]	$ 0.51	$ 0.61
Diluted	[1],[2]	$ 0.51	$ 0.61

[1]Per share amounts for the periods ended March 31, 2023 have been adjusted to give effect to the 5% stock dividend paid during December 2023.[2]Share and per share values for the periods ended March 31, 2023 have been adjusted to give effect to the 5

Schedule of Earnings Per Shar_2

Schedule of Earnings Per Share, Basic and Diluted (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2023
Earnings per share:
Percentage of stock dividend	5%

Earnings per Share (Details Nar

Earnings per Share (Details Narrative) - $ / shares	3 Months Ended
Earnings per Share (Details Narrative) - $ / shares	Mar. 31, 2024	Mar. 31, 2023
Earnings per share:
Earnings per share	167,440	51,178
Cash dividend declared	$ 0.21
Dividends payable, date to be paid	May 29, 2024

Federal Home Loan Bank Borrow_2

Federal Home Loan Bank Borrowings and Other Borrowings (Details Narrative) - USD ($)		3 Months Ended	12 Months Ended
	Sep. 29, 2022	Mar. 31, 2024	Dec. 31, 2023
Transfer of Financial Assets Accounted for as Sales [Line Items]
Debt instrument, collateral amount		$ 23,700,000	$ 23,700,000
Federal reserve		56,900,000
Principal payments		6,300,000	6,600,000
Line of Credit [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Debt instrument, face amount		0	0
Unrelated Financial Institution [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Line of credit facility, current borrowing capacity	$ 10,000,000	$ 5,000,000
Line of credit facility, expiration date	Sep. 01, 2027	Nov. 01, 2024
Line of credit facility, interest rate description		prime rate less 0.50
Line of credit facility, fixed interest rate	6.15%
Federal Home Loan Bank Advances [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Long-term line of credit		$ 68,400,000	58,000,000
Debt variable rate		5.53%
Line of credit facility, current borrowing capacity		$ 20,000,000
Debt instrument, collateral amount		334,800,000	328,700,000
Debt instrument maximum borrowing capacity amount		235,000,000	232,300,000
Debt instrument, unused borrowing capacity, amount		$ 165,300,000	$ 153,100,000
Federal Home Loan Bank Advances [Member] \| Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Transfer of Financial Assets Accounted for as Sales [Line Items]
Debt variable rate		0.15%

Schedule of Repurchase Agreemen

Schedule of Repurchase Agreements (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	$ 15,895	$ 12,714
U S Federal Treasury Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	15,895	12,714
Overnight And Continuous [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	15,895	12,714
Overnight And Continuous [Member] \| U S Federal Treasury Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	15,895	12,714
Upto 30 Days [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
Upto 30 Days [Member] \| U S Federal Treasury Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
30 - 90 Days [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
30 - 90 Days [Member] \| U S Federal Treasury Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
Greater Than 90 Days [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total
Greater Than 90 Days [Member] \| U S Federal Treasury Obligations [Member]
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total

Repurchase Agreements (Details

Repurchase Agreements (Details Narrative) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Customer funds	$ 15.9	$ 12.7
Debt instrument, collateral amount	$ 23.7	$ 23.7

Schedule of Revenue from Contra

Schedule of Revenue from Contracts with Customers Within Non-interest Income (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Overdraft fees		$ 961	$ 875
Other		276	232
Interchange income		684	737
Loan servicing fees ()	[1]	436	453
Office lease income ()	[1]	64	70
Gains on sales of loans ()	[1]	512	693
Bank owned life insurance income ()	[1]	245	218
Losses on sales of real estate owned		(9)
Other		231	217
Total non-interest income		$ 3,400	$ 3,495

[1]Not within the scope of ASC 606.

Schedule of Fair Value, by Bala

Schedule of Fair Value, by Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment securities available-for-sale, at fair value	$ 437,276	$ 452,769
Investment securities held-to-maturity	3,584	3,555
Loans held for sale	2,697	853
Mortgage servicing rights	2,977	3,158
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	16,468	27,101
Interest-bearing deposits at other banks
Investment securities available-for-sale, at fair value	93,683	95,667
Investment securities held-to-maturity
Loans, net
Loans held for sale
Mortgage servicing rights
Accrued interest receivable	312	327
Derivative financial instruments
Non-maturity deposits	(1,101,701)	(1,133,097)
Certificates of deposit
FHLB and other borrowings
Subordinated debentures
Repurchase agreements
Accrued interest payable
Derivative financial instruments
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents
Interest-bearing deposits at other banks	4,920	4,918
Investment securities available-for-sale, at fair value	343,593	357,102
Investment securities held-to-maturity	3,104	3,049
Loans, net
Loans held for sale	2,697	853
Mortgage servicing rights	9,713	9,498
Accrued interest receivable	1,980	2,280
Derivative financial instruments	256	114
Non-maturity deposits
Certificates of deposit	(190,342)	(183,154)
FHLB and other borrowings	(74,492)	(65,478)
Subordinated debentures	(18,399)	(18,906)
Repurchase agreements	(15,895)	(12,714)
Accrued interest payable	(1,922)	(1,979)
Derivative financial instruments	(11)	(14)
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents
Interest-bearing deposits at other banks
Investment securities available-for-sale, at fair value
Investment securities held-to-maturity
Loans, net	929,340	920,984
Loans held for sale
Mortgage servicing rights
Accrued interest receivable	5,186	4,734
Derivative financial instruments
Non-maturity deposits
Certificates of deposit
FHLB and other borrowings
Subordinated debentures
Repurchase agreements
Accrued interest payable
Derivative financial instruments
Fair Value Measured at Net Asset Value Per Share [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	16,468	27,101
Interest-bearing deposits at other banks	4,920	4,918
Investment securities available-for-sale, at fair value	437,276	452,769
Investment securities held-to-maturity	3,104	3,049
Loans, net	929,340	920,984
Loans held for sale	2,697	853
Mortgage servicing rights	9,713	9,498
Accrued interest receivable	7,478	7,341
Derivative financial instruments	256	114
Non-maturity deposits	(1,101,701)	(1,133,097)
Certificates of deposit	(190,342)	(183,154)
FHLB and other borrowings	(74,492)	(65,478)
Subordinated debentures	(18,399)	(18,906)
Repurchase agreements	(15,895)	(12,714)
Accrued interest payable	(1,922)	(1,979)
Derivative financial instruments	(11)	(14)
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	16,468	27,101
Interest-bearing deposits at other banks	4,920	4,918
Investment securities available-for-sale, at fair value	437,276	452,769
Investment securities held-to-maturity	3,584	3,555
Bank stocks, at cost	7,850	8,123
Loans, net	952,611	937,619
Loans held for sale	2,697	853
Mortgage servicing rights	2,977	3,158
Accrued interest receivable	7,478	7,341
Derivative financial instruments	256	114
Non-maturity deposits	(1,101,701)	(1,133,097)
Certificates of deposit	(191,823)	(183,154)
FHLB and other borrowings	(74,716)	(64,662)
Subordinated debentures	(21,651)	(21,651)
Repurchase agreements	(15,895)	(12,714)
Accrued interest payable	(1,922)	(1,979)
Derivative financial instruments	$ (11)	$ (14)

Schedule of Fair Value, Assets

Schedule of Fair Value, Assets Measured On Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	$ 437,276	$ 452,769
Loans held for sale	2,697	853
US Treasury Securities [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	93,683	95,667
Municipal Obligations, Tax Exempt [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	118,445	120,623
Municipal Obligations, Taxable [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	75,371	79,083
Agency Mortgage-backed Securities [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	149,777	157,396
Fair Value, Inputs, Level 1 [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	93,683	95,667
Loans held for sale
Derivative financial instruments
Fair Value, Inputs, Level 2 [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	343,593	357,102
Loans held for sale	2,697	853
Derivative financial instruments	256	114
Fair Value, Inputs, Level 3 [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value
Loans held for sale
Derivative financial instruments
Fair Value, Recurring [Member]
Available-for-sale investment securities:
Loans held for sale	2,697	853
Derivative financial instruments	256	114
Liability:
Derivative financial instruments	(11)	(14)
Fair Value, Recurring [Member] \| US Treasury Securities [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	93,683	95,667
Fair Value, Recurring [Member] \| Municipal Obligations, Tax Exempt [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	118,445	120,623
Fair Value, Recurring [Member] \| Municipal Obligations, Taxable [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	75,371	79,083
Fair Value, Recurring [Member] \| Agency Mortgage-backed Securities [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	149,777	157,396
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Available-for-sale investment securities:
Loans held for sale
Derivative financial instruments
Liability:
Derivative financial instruments
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| US Treasury Securities [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	93,683	95,667
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Municipal Obligations, Tax Exempt [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Municipal Obligations, Taxable [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Agency Mortgage-backed Securities [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Available-for-sale investment securities:
Loans held for sale	2,697	853
Derivative financial instruments	256	114
Liability:
Derivative financial instruments	(11)	(14)
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| US Treasury Securities [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Municipal Obligations, Tax Exempt [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	118,445	120,623
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Municipal Obligations, Taxable [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	75,371	79,083
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Agency Mortgage-backed Securities [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value	149,777	157,396
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Available-for-sale investment securities:
Loans held for sale
Derivative financial instruments
Liability:
Derivative financial instruments
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| US Treasury Securities [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Municipal Obligations, Tax Exempt [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Municipal Obligations, Taxable [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Agency Mortgage-backed Securities [Member]
Available-for-sale investment securities:
Investment securities available-for-sale, at fair value

Schedule of Fair Value Contract

Schedule of Fair Value Contractual Balance and Gain Loss On Loans Held for Sale (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Aggregate fair value	$ 2,697	$ 853
Contractual balance	2,669	848
Gain	$ 28	$ 5

Schedule of Gains and Losses fr

Schedule of Gains and Losses from Changes in Fair Value of Loans Held for Sale (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Total change in fair value	$ 145	$ 111

Schedule of Fair Value Measurem

Schedule of Fair Value Measurements On Nonrecurring, Valuation Techniques (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Commercial Loan [Member] \| Individual Evaluated Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Fair Value Disclosure	$ 1,468	$ 1,386
Fair Value Measurements, Valuation Techniques	Sales comparison	Sales comparison
Fair Value Measurements, Unobservable inputs	Adjustment to comparable value	Adjustment to comparable value
Commercial Loan [Member] \| Individual Evaluated Loans [Member] \| Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements Range	0%	0%
Commercial Loan [Member] \| Individual Evaluated Loans [Member] \| Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements Range	50%	50%
Agriculture Loan [Member] \| Individual Evaluated Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Fair Value Disclosure	$ 56
Fair Value Measurements, Valuation Techniques	Sales comparison
Fair Value Measurements, Unobservable inputs	Adjustment to appraised value
Agriculture Loan [Member] \| Individual Evaluated Loans [Member] \| Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements Range	20%
Agriculture Loan [Member] \| Individual Evaluated Loans [Member] \| Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements Range	50%
Commercial Real Estate Loans [Member] \| Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Fair Value Disclosure	$ 4,195
Fair Value Measurements, Valuation Techniques	Sales comparison
Fair Value Measurements, Unobservable inputs	Adjustment to comparable value
Fair Value Measurements Range	15%
One to Four Family Residential Real Estate [Member] \| Individual Evaluated Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Fair Value Disclosure		$ 31
Fair Value Measurements, Valuation Techniques		Sales comparison
Fair Value Measurements, Unobservable inputs		Adjustment to appraised value
Fair Value Measurements Range		7%
One to Four Family Residential Real Estate [Member] \| Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Fair Value Disclosure		$ 266
Fair Value Measurements, Valuation Techniques		Sales comparison
Fair Value Measurements, Unobservable inputs		Adjustment to appraised value
Fair Value Measurements Range		10%

Fair Value of Financial Instr_3

Fair Value of Financial Instruments and Fair Value Measurements (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Impaired loan balance	$ 5,400,000	$ 4,300,000
Impaired loss	1,900,000	1,700,000
Related allowance recorded	$ 513,000	$ 311,000

Schedule of Compliance with Reg

Schedule of Compliance with Regulatory Capital Requirements for Mortgage Companies (Details) $ in Thousands		Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Actual Ratio, Leverage		0.040
For capital adequacy purposes Ratio, Tier 1 Capital		0.045
Companys Regulatory Capital Requirements [Member]
Actual Amount, Leverage		$ 132,131	$ 130,625
Actual Ratio, Leverage		0.0858	0.0814
For capital adequacy purposes Amount, Leverage		$ 61,593	$ 62,116
For capital adequacy purposes Ratio, Leverage	[1]	4%	4%
Actual Amount, Common Equity Tier 1 Capital		$ 111,131	$ 109,625
Actual Ratio, Common Equity Tier 1 Capital		10.47%	10.39%
For capital adequacy purposes Amount, Common Equity Tier 1 Capital		$ 74,288	$ 73,854
For capital adequacy purposes Ratio, Common Equity Tier 1 Capital	[1]	7%	7%
Actual Amount, Tier 1 Capital		$ 132,131	$ 130,625
Actual Ratio, Tier 1 Capital		0.1245	0.1238
For capital adequacy purposes Amount, Tier 1 Capital		$ 90,207	$ 89,680
For capital adequacy purposes Ratio, Tier 1 Capital	[1]	0.085	0.085
Actual Amount, Total Risk Based Capital		$ 142,771	$ 140,671
Actual Ratio, Total Risk Based Capital		0.1345	0.1333
For capital adequacy purposes Amount, Total Risk Based Capital		$ 111,432	$ 110,781
For capital adequacy purposes Ratio, Total Risk Based Capital	[1]	0.105	0.105

[1]The required ratios for capital adequacy purposes include a capital conservation buffer of 2.5

Schedule of Compliance with R_2

Schedule of Compliance with Regulatory Capital Requirements for Mortgage Companies (Details) (Parenthetical)	3 Months Ended
	Mar. 31, 2024
Companys Regulatory Capital Requirements [Member]
Tier one capital conversation buffer	2.50%

Schedule of Compliance with R_3

Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations (Details) $ in Thousands		Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Actual Ratio, Leverage		0.040
To be well-capitalized under prompt corrective action provisions, Ratio, Tier 1 Capital		0.060
To be well-capitalized under prompt corrective action provisions, Ratio, Total Risk Based Capital		0.080
Banks Regulatory Capital Requirements [Member]
Actual Amount, Leverage		$ 135,255	$ 134,422
Actual Ratio, Leverage		0.0881	0.0868
For capital adequacy purposes Amount, Leverage		$ 61,421	$ 61,951
For capital adequacy purposes Ratio, Leverage	[1]	0.040	0.040
To be well-capitalized under prompt corrective action provisions, Amount, Leverage		$ 76,776	$ 77,439
To be well-capitalized under prompt corrective action provisions, Ratio, Leverage		0.050	0.050
Actual Amount, Common Equity Tier 1 Capital		$ 135,225	$ 134,422
Actual Ratio, Common Equity Tier 1 Capital		12.75%	12.74%
For capital adequacy purposes Amount, Common Equity Tier 1 Capital		$ 74,252	$ 73,833
For capital adequacy purposes Ratio, Common Equity Tier 1 Capital	[1]	7%	7%
To be well-capitalized under prompt corrective action provisions, Amount, Common Equity Tier 1 Capital		$ 68,948	$ 68,560
To be well-capitalized under prompt corrective action provisions, Ratio, Common Equity Tier 1 Capital		0.065	0.065
Actual Amount, Tier 1 Capital		$ 135,225	$ 134,422
Actual Ratio, Tier 1 Capital		0.1275	0.1274
For capital adequacy purposes Amount, Tier 1 Capital		$ 90,163	$ 89,655
For capital adequacy purposes Ratio, Tier 1 Capital	[1]	0.085	0.085
To be well-capitalized under prompt corrective action provisions, Amount, Tier 1 Capital		$ 84,859	$ 84,381
To be well-capitalized under prompt corrective action provisions, Ratio, Tier 1 Capital		0.080	0.080
Actual Amount, Total Risk Based Capital		$ 145,865	$ 144,468
Actual Ratio, Total Risk Based Capital		0.1375	0.1370
For capital adequacy purposes Amount, Total Risk Based Capital		$ 111,377	$ 110,750
For capital adequacy purposes Ratio, Total Risk Based Capital	[1]	0.105	0.105
To be well-capitalized under prompt corrective action provisions, Amount, Total Risk Based Capital		$ 106,074	$ 105,476
To be well-capitalized under prompt corrective action provisions, Ratio, Total Risk Based Capital		0.100	0.100

[1]The required ratios for capital adequacy purposes include a capital conservation buffer of 2.5

Schedule of Compliance with R_4

Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations (Details) (Parenthetical)	3 Months Ended
	Mar. 31, 2024
Banks Regulatory Capital Requirements [Member]
Tier one capital conversation buffer	2.50%

Regulatory Capital Requiremen_3

Regulatory Capital Requirements (Details Narrative) $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Assets, total	$ 1,553,217	$ 1,561,672
For capital adequacy purposes Ratio, Tier 1 Capital	0.045
To be well-capitalized under prompt corrective action provisions, Ratio, Tier 1 Capital	0.060
To be well-capitalized under prompt corrective action provisions, Ratio, Total Risk Based Capital	0.080
Actual ratio, Leverage	0.040
Capital Conservation Buffer [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Tier 1 capital conversation buffer	2.50%
Small Bank Holding Companies [Member]
Distribution of Assets, Liabilities and Stockholders' Equity [Line Items]
Assets, total	$ 3,000,000