Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Dec. 31, 2024	Mar. 10, 2025	Jun. 30, 2024
Cover page [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2024
Document Transition Report	false
Entity File Number	001-37661
Entity Registrant Name	SMARTFINANCIAL INC.
Entity Incorporation, State or Country Code	TN
Entity Tax Identification Number	62-1173944
Entity Address, Address Line One	5401 Kingston Pike, Suite 600
Entity Address, City or Town	Knoxville
Entity Address, State or Province	TN
City Area Code	865
Entity Address, Postal Zip Code	37919
Local Phone Number	437-5700
Title of 12(b) Security	Common Stock, par value $1.00 per share
Trading Symbol	SMBK
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 369.8
Entity Common Stock, Shares Outstanding		17,018,018
Documents Incorporated by Reference	Portions of the registrant’s Proxy Statement for the Annual Meeting of Shareholders to be held on May 22, 2025, are incorporated by reference in Part III of this Form 10-K
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Central Index Key	0001038773
Auditor Name	Forvis Mazars, LLP
Auditor Firm ID	686
Auditor Location	Louisville, Kentucky
Current Fiscal Year End Date	--12-31
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
ASSETS:
Cash and due from banks	$ 96,508	$ 61,586
Interest-bearing deposits with banks	277,005	233,237
Federal funds sold	14,057	57,448
Total cash and cash equivalents	387,570	352,271
Fair Value, post ASU 2019-04	482,328	408,410
Securities available-for-sale, at fair value	482,328	408,410
Securities held-to-maturity, at amortized cost, post ASU 2019-04	126,659	281,236
Other investments	14,740	13,662
Loans held for sale	5,996	4,418
Total loans and leases	3,906,340	3,444,462
Less: Allowance for credit losses	(37,423)	(35,066)
Loans and leases, net	3,868,917	3,409,396
Premises and equipment, net	91,093	92,963
Other real estate owned	179	517
Goodwill and other intangibles, net	104,723	107,148
Bank owned life insurance	115,917	83,434
Other assets	77,782	75,932
Total assets	5,275,904	4,829,387
Deposits:
Noninterest-bearing demand	965,552	898,044
Interest-bearing demand	836,731	1,006,915
Money market and savings	2,039,560	1,812,427
Time deposits	844,640	550,468
Total deposits	4,686,483	4,267,854
Borrowings	8,135	13,078
Subordinated debt	39,684	42,099
Other liabilities	50,141	46,470
Total liabilities	4,784,443	4,369,501
Shareholders' equity:
Common stock, $1 par value; 40,000,000 shares authorized; 16,925,672 and 16,988,879 shares issued and outstanding, respectively	16,926	16,989
Additional paid-in capital	294,269	295,699
Retained earnings	203,824	173,105
Accumulated other comprehensive income (loss)	(23,671)	(25,907)
Total shareholders' equity attributable to SmartFinancial Inc. and Subsidiary	491,348	459,886
Non-controlling interest - preferred stock of subsidiary	113
Total shareholders' equity	491,461	459,886
Total liabilities and shareholders' equity	$ 5,275,904	$ 4,829,387

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 108,080	$ 262,538
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	40,000,000	40,000,000
Common stock, shares issued (in shares)	16,925,672	16,988,879
Common stock, shares outstanding (in shares)	16,925,672	16,988,879

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Interest income:
Loans and leases, including fees	$ 213,562	$ 186,479	$ 136,381
Securities:
Taxable	20,151	16,665	11,799
Tax-exempt	1,406	1,418	2,166
Federal funds sold and other earning assets	16,000	13,481	8,488
Total interest income	251,119	218,043	158,834
Interest expense:
Deposits	109,260	84,260	18,228
Borrowings	1,075	936	602
Subordinated debt	3,434	2,767	2,503
Total interest expense	113,769	87,963	21,333
Net interest income	137,350	130,080	137,501
Provision for credit losses			4,018
Provision for credit losses	5,153	3,029
Net interest income after provision for credit losses	132,197	127,051	133,483
Noninterest income:
Service charges on deposit accounts	6,862	6,511	5,853
Gain (loss) on sale of securities	64	(6,801)	144
Mortgage banking	1,579	1,040	1,552
Investment services	5,945	5,105	4,144
Insurance commissions	5,696	4,684	3,595
Interchange and debit card transaction fees, net	5,277	5,457	5,435
Other	8,729	6,329	6,992
Total noninterest income	34,152	22,325	27,715
Noninterest expense:
Salaries and employee benefits	72,100	65,749	63,420
Occupancy and equipment	13,617	13,451	12,034
FDIC insurance	3,390	3,156	2,672
Other real estate and loan related expense	2,823	2,397	2,446
Advertising and marketing	1,321	1,342	1,293
Data processing and technology	9,930	9,235	7,283
Professional services	4,207	3,443	3,790
Amortization of intangibles	2,425	2,624	2,607
Merger related and restructuring expenses		110	562
Other	11,077	11,643	10,183
Total noninterest expense	120,890	113,150	106,290
Income before income tax expense	45,459	36,226	54,908
Income tax expense	9,318	7,633	11,886
Net income	$ 36,141	$ 28,593	$ 43,022
Earnings per common share:
Basic (in dollars per share)	$ 2.16	$ 1.7	$ 2.57
Diluted (in dollars per share)	$ 2.14	$ 1.69	$ 2.55
Weighted average common shares outstanding:
Basic (in shares)	16,768,956	16,805,068	16,740,450
Diluted (in shares)	16,875,456	16,911,185	16,871,369

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Net Income (Loss)	$ 36,141	$ 28,593	$ 43,022
Other comprehensive income (loss):
Unrealized holding gains (losses) on securities available-for-sale	2,043	6,410	(46,152)
Tax effect	(528)	(1,656)	11,921
Reclassification of unrealized gain (loss) on securities transferred from available-for-sale to held-to-maturity			(2,009)
Tax effect			519
Amortization of unrealized gains (losses) on investment securities transferred from available-for-sale to held-to-maturity	132	148	112
Tax effect	(34)	(38)	(29)
Reclassification adjustment for realized losses (gains) included in net income	(64)	6,801	796
Tax effect	17	(1,757)	(206)
Unrealized gains (losses) on securities available-for-sale, net of tax	1,566	9,908	(35,048)
Total other comprehensive income (loss)	2,236	9,417	(36,767)
Comprehensive income	38,377	38,010	6,255
Fair Value Hedging [Member]
Other comprehensive income (loss):
Unrealized gains (losses) on hedges	712	(536)	(75)
Tax effect	(184)	139	19
Reclassification adjustment for realized losses (gains) included in net income	(401)		(940)
Tax effect	104		243
Unrealized gains (losses) on hedge instruments arising during the period, net of tax	231	(397)	(753)
Cash Flow Hedging [Member]
Other comprehensive income (loss):
Unrealized gains (losses) on hedges	590	(196)	(1,303)
Tax effect	(152)	51	337
Reclassification adjustment for realized losses (gains) included in net income	2	69
Tax effect	1	18
Unrealized gains (losses) on hedge instruments arising during the period, net of tax	$ 439	$ (94)	$ (966)

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Parent [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Parent [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Parent [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member] Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Total
Balance at Dec. 31, 2021			$ 429,430		$ 16,803		$ 292,937			$ 118,247		$ 1,443				$ 429,430
BALANCE (in shares) at Dec. 31, 2021					16,802,990
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			43,022							43,022						43,022
Other comprehensive income			(36,767)									(36,767)				(36,767)
Stock options exercised			397		$ 45		352									397
Stock options exercised (in shares)					45,253
Restricted stock					$ 61		(61)
Restricted stock (in shares)					60,515
Restricted stock withheld for taxes			(206)		$ (8)		(198)									(206)
Restricted stock withheld for taxes (in shares)					(7,953)
Stock compensation expense			1,300				1,300									1,300
Common stock dividends			(4,724)							(4,724)						(4,724)
Balance at Dec. 31, 2022			432,452		$ 16,901		294,330			156,545		(35,324)				432,452
BALANCE (in shares) at Dec. 31, 2022					16,900,805
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			28,593							28,593						28,593
Other comprehensive income			9,417									9,417				9,417
Stock options exercised			165		$ 16		149									165
Stock options exercised (in shares)					15,705
Restricted stock					$ 75		(75)
Restricted stock (in shares)					74,992
Restricted stock withheld for taxes			(57)		$ (3)		(54)									(57)
Restricted stock withheld for taxes (in shares)					(2,623)
Stock compensation expense			1,349				1,349									1,349
Common stock dividends			(5,427)							(5,427)						(5,427)
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2023		$ (6,606)							$ (6,606)						$ (6,606)
Balance at Dec. 31, 2023	$ 425,846		459,886	$ 16,901	$ 16,989	$ 294,330	295,699	$ 149,939		173,105	$ (35,324)	(25,907)		$ 425,846		$ 459,886
BALANCE (in shares) at Dec. 31, 2023				16,900,805	16,988,879											16,988,879
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			36,141							36,141						$ 36,141
Other comprehensive income			2,236									2,236				2,236
Stock options exercised			68		$ 6		62									68
Stock options exercised (in shares)					6,192
Restricted stock					$ 79		(79)
Restricted stock (in shares)					78,757
Restricted stock withheld for taxes			(223)		$ (12)		(211)									(223)
Restricted stock withheld for taxes (in shares)					(11,961)
Stock compensation expense			1,629				1,629									1,629
Common stock dividends			(5,422)							(5,422)						(5,422)
Repurchases of common stock			(2,967)		$ (136)		(2,831)									(2,967)
Repurchases of common stock (in shares)					(136,195)
Issuance of preferred stock of subsidiary - non-controlling interest, net of fees													$ 113			113
Balance at Dec. 31, 2024			$ 491,348		$ 16,926		$ 294,269			$ 203,824		$ (23,671)	$ 113			$ 491,461
BALANCE (in shares) at Dec. 31, 2024					16,925,672											16,925,672

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY [Abstract]
Common stock dividend, per share	$ 0.32	$ 0.32	$ 0.28

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 36,141	$ 28,593	$ 43,022
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,990	10,874	10,037
Accretion of fair value purchase accounting adjustments, net			(2,158)
Amortization of intangible assets	2,425	2,624	2,607
Provision for credit losses			4,018
Provision for credit losses	5,153	3,029
Stock compensation expense	1,629	1,349	1,300
Gain (loss) on sale of securities available-for-sale	(64)	6,801	(144)
Deferred income tax expense (benefit)	120	1,309	(555)
Increase in cash surrender value of bank owned life insurance	(2,483)	(1,964)	(1,851)
Net losses from sale and write-downs of other real estate owned and other repossessed assets	994	78	82
Net gains from mortgage banking	(1,463)	(1,040)	(1,552)
Origination of loans held for sale	(49,845)	(45,891)	(49,258)
Proceeds from sales of loans held for sale	49,730	44,265	54,161
Net (gain) loss from sale/disposal of fixed assets	(1,647)	19	(244)
Net change in:
Accrued interest receivable	(898)	(2,989)	(4,242)
Accrued interest payable	250	2,520	(24)
Other assets	3,788	(1,732)	(25,424)
Other liabilities	(120)	(8,129)	27,018
Net cash provided by operating activities	52,700	39,716	56,793
Cash flows from investing activities:
Proceeds from sales		152,775	37,390
Proceeds from maturities, calls and paydowns	57,985	56,273	39,614
Purchases	(131,376)	(130,584)	(297,334)
Proceeds from maturities, calls and paydowns	152,486	2,494	1,937
Purchases			(50,575)
Proceeds from sales of other investments	5,960	2,812	1,054
Purchases of other investments	(7,407)	(944)	(91)
Purchases of bank owned life insurance	(30,000)
Net increase in loans and leases	(469,247)	(213,591)	(558,387)
Proceeds from sale of fixed assets	4,698	682	1,460
Proceeds received from dissolved derivative instrument			940
Purchases of premises and equipment	(6,405)	(6,270)	(12,487)
Proceeds from sale of other real estate owned and other repossessed assets	3,084	1,113	542
Net cash (paid) received from business combinations			(4,881)
Net cash used in investing activities	(420,222)	(135,240)	(840,818)
Cash flows from financing activities:
Net increase in deposits	418,696	190,887	55,630
Net (decrease) increase in securities sold under agreements to repurchase	(944)	303	(310)
Proceeds from borrowings	160,100	26,275	30,885
Repayment of borrowings	(166,600)	(30,775)	(76,300)
Cash dividends paid	(5,422)	(5,427)	(4,724)
Issuance of preferred stock of subsidiary - non-controlling interest, net of fees	113
Issuance of common stock	68	165	397
Restricted shares withheld for taxes	(223)	(57)	(206)
Repurchases of common stock	(2,967)
Net cash provided by financing activities	402,821	181,371	5,372
Net change in cash and cash equivalents	35,299	85,847	(778,653)
Cash and cash equivalents, beginning of period	352,271	266,424	1,045,077
Cash and cash equivalents, end of period	387,570	352,271	266,424
Supplemental disclosures of cash flow information:
Cash paid during the period for interest	113,665	85,443	21,356
Net cash paid during the period for income taxes	8,774	9,347	12,205
Noncash investing and financing activities:
Recognition of operating lease assets in exchange for lease liabilities	3,573	1,751	53
Acquisition of real estate through foreclosure	179	$ 272	281
Acquisition of other repossessed assets	4,396
Financed sales of other repossessed assets	$ 1,132
Transfer of securities from available-for-sale to held-to-maturity			162,378
Change in goodwill due to acquisition			$ 4,580

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 1. Summary of Significant Accounting Policies

Nature of Business:

SmartFinancial, Inc. (the “Company”) is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiary, SmartBank (the “Bank”). The Company provides a variety of financial services to individuals and corporate customers through its offices in East and Middle Tennessee, Alabama and Florida. The Company’s primary deposit products are interest-bearing demand deposits, savings and money market deposits, and time deposits. Its primary lending products are commercial, residential, and consumer loans.

Basis of Presentation:

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated in consolidation.

Accounting Estimates:

In preparing the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for credit losses and goodwill.

Cash and Cash Equivalents:

For purposes of reporting consolidated cash flows, cash and due from banks includes cash on hand, cash items in process of collection and amounts due from banks. Cash and cash equivalents also includes interest-bearing deposits in banks and federal funds sold. Cash flows from loans, federal funds sold, securities sold under agreements to repurchase and deposits are reported net.

During 2020 the Federal Reserve Bank suspended reserve requirements to provide relief related to the COVID-19 pandemic, thus the Bank did not have a reserve requirement at December 31, 2024 and 2023, respectively.

Securities:

Securities are classified based on management’s intention on the date of purchase. All debt securities classified as available-for-sale are recorded at fair value, with unrealized gains and losses excluded from earnings and reported in other comprehensive income. Securities that the Company has both the positive intent and ability to hold to maturity are classified as held-to-maturity and are carried at historical cost and adjusted for amortization of premiums and accretion of discounts. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method.

Transfers of investments securities into the held-to-maturity category from the available-for-sale category are made at fair value at the date of transfer. The unrealized holdings gain or loss at the date of transfer is retained in accumulated other comprehensive income and in the carrying value of the held-to-maturity securities. Such amounts are amortized over the remaining life of the security.

Securities borrowed or purchased under agreements to resell and securities loaned or sold under agreements to repurchase are treated as collateralized financial transactions. These agreements are recorded at the amount at which the securities were acquired or sold plus accrued interest. It is the Company’s policy to take possession of securities purchased under

resale agreements. The market value of these securities is monitored, and additional securities are obtained when deemed appropriate to ensure such transactions are adequately collateralized. The Company also monitors its exposure with respect to securities sold under repurchase agreements, and a request for the return of excess securities held by the counterparty is made when deemed appropriate.

Other Investments:

The Company is required to maintain an investment in capital stock of various entities, including the Federal Home Loan Bank and Federal Reserve Bank. Based on redemption provisions of these entities, the stock has no quoted market value and is carried at cost. At their discretion, these entities may declare dividends on the stock. Management reviews restricted investments for impairment based on the ultimate recoverability of the cost basis in these stocks.

Loans Held for Sale:

Loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or estimated fair value. Gains and losses on sales of loans held for sale are included in the Consolidated Statements of Income in mortgage banking.

Loans held for sale are sold to investors with best effort intent and ability to sell loans as long as they meet the underwriting standards of the potential investor.

Loans and Leases:

Originated loans and leases for which management has the intent and ability to hold for the foreseeable future or until maturity or payoff are carried at the principal amount outstanding net of any unearned income, charge-offs and unamortized fees and costs. Nonrefundable fees collected and certain direct costs incurred related to loan and lease originations are deferred and recorded as an adjustment to loans and leases outstanding. The net amount of the nonrefundable fees and costs is amortized to interest income over the contractual lives using methods that approximate a constant yield.

The accrual of interest on loans and leases is discontinued when, in management’s opinion, the borrower may be unable to meet the contractual terms of the obligation payments as they become due, or at the time the loan or lease is 90 days past due, unless the loan is well-secured and in the process of collection. Unsecured loans and leases are typically charged off no later than 120 days past due. Past due status is based on contractual terms of the loan or lease. In all cases, loans and leases are placed on nonaccrual or charged-off at an earlier date if collection of principal and interest is considered doubtful. All interest accrued but not collected for loans and leases that are placed on nonaccrual or charged off is reversed against interest income, unless management believes that the accrual of interest is recoverable through the liquidation of collateral. Interest income on nonaccrual loans and leases is recognized on the cash basis, until the loans or leases are returned to accrual status. Loans and leases are returned to accrual status when all the principal and interest amounts contractually due are brought current and the loan or lease has been performing according to the contractual terms for a period of not less than six months.

Allowance for Credit Losses (“ACL”):

The Company adopted ASU 2016-13 effective January 1, 2023, which requires the estimation of an allowance for credit losses in accordance with the Current Expected Credit Losses (“CECL”) methodology. This standard applies to all financial assets measured at amortized cost and off-balance sheet credit exposures, including loans, investment securities and unfunded commitments. We applied the standard’s provisions using the modified retrospective method as a cumulative-effect adjustment to retained earnings as of January 1, 2023. With this transition method, we did not have to restate comparative prior periods presented in the financial statements related to Topic 326, but will present comparative prior periods disclosures using the previous accounting guidance for the allowance for loan losses. This adoption method

is considered a change in accounting principle requiring additional disclosure of the nature of and reason for the change, which is solely a result of the adoption of the required standard.

In connection with the adoption of ASU 2016-13, the Company revised certain accounting policies and implemented certain accounting policy elections. The revised accounting policies are described below:

ACL – Held-to-Maturity (“HTM”) Securities – The Company measures expected credit losses on HTM securities on a collective basis by major security type with each type sharing similar risk characteristics. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. The Company has made the election to exclude accrued interest receivable on HTM securities from the estimate of credit losses and report accrued interest separately on the consolidated balance sheets. See Note 4 – Securities, for additional information related to the Company’s allowance for credit losses on HTM securities.

ACL – Available-for-Sale (“AFS”) Securities – For AFS securities in an unrealized loss position, the Company first evaluates whether it intends to sell, or whether it is more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of these criteria regarding intent or requirement to sell is met, the AFS security amortized cost basis is written down to fair value through income. If the criteria is not met, the Company is required to assess whether the decline in fair value has resulted from credit losses or noncredit-related factors. If the assessment indicates a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists, and an allowance for credit loss is recorded through income as a component of provision for credit loss expense. If the assessment indicates that a credit loss does not exist, the Company records the decline in fair value through other comprehensive income, net of related income tax effects. The Company has made the election to exclude accrued interest receivable on AFS securities from the estimate of credit losses and report accrued interest separately on the consolidated balance sheets. Changes in the allowance for credit losses are recorded as provision for (or reversal of) credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an AFS security is confirmed or when either of the criteria regarding intent or requirement to sell is met. See Note 4 – Securities, for additional information related to the Company’s allowance for credit losses on AFS securities.

ACL – Loans and Leases – The ACL reflects management’s estimate of expected losses that will result from the inability of our clients to make required loan and lease payments. Loans and leases deemed to be uncollectible are charged against the ACL, while recoveries of previously charged-off amounts are credited to the ACL. Management uses systematic methodologies to determine its ACL for loans and leases held for investment and certain off-balance-sheet exposures. The ACL is a valuation account that is subtracted from the amortized cost basis to present the net amount expected to be collected on the loan and lease portfolio. Management considers the effects of past events, current conditions, and reasonable and supportable forecasts on the collectability of the loan and lease portfolio. The ACL recorded on the balance sheet reflects management’s best estimate of expected credit losses. The Company’s ACL is calculated using collectively assessed and individually assessed loans and leases.

The ACL is measured on a collective pool basis when similar risk characteristics exist. Loans with similar risk characteristics are grouped into homogenous segments. The Company segmented the loan and lease portfolio by call code and risk rating. The loan portfolio reserve estimate is calculated using a non-discounted cash flow method for probability of default and loss given default values. This method utilizes the Company’s data along with peer data that is regressed against the national unemployment rate. The lease portfolio’s reserve estimate is based on the open pool methodology which is a simplified process of capturing losses by quarter over the life of a lease divided by the balance of all leases originated.

Management considers forward-looking information in estimating expected credit losses. The Company uses an average of Fannie Mae and Federal Open Market Committee projections of the national unemployment rate to determine the best estimate of expected credit losses. For the contractual term that extends beyond the reasonable and supportable forecast

period, the Company reverts to the long term mean of historical factors using a straight-line approach. The Company uses an eight-quarter forecast and a four-quarter reversion period.

Management considers the need to qualitatively adjust expected credit losses for information not already captured in the loss estimation. The qualitative categories and the measurements used to quantify the risks within each of these categories are subjectively selected by management but measured by objective measurements period over period. The data for each measurement may be obtained from internal or external sources. The Company considers the qualitative factors that are relevant as of the reporting date, which may include, but are not limited to: independent loan review results, portfolio concentrations, lending strategies, quality of assets, regulatory review results and associate retention. The qualitative allowance will increase, or decrease based on the assessment of these various factors.

Loans that do not share risk characteristics are evaluated on an individual basis. The Company maintains a net book balance threshold of $500,000 for individually evaluated loans unless further analysis in the future suggests a change is needed to this threshold based on the credit environment at that time. For collateral dependent financial assets where the Company has determined that foreclosure of the collateral is probable, or where the borrower is experiencing financial difficulty and the Company expects repayment of the financial asset to be provided substantially through the operation or sale of the collateral, the ACL is measured based on the difference between the fair value of the collateral and the amortized cost basis of the asset as of the measurement date. When repayment is expected to be from the operation of the collateral, expected credit losses are calculated as the amount by which the amortized cost basis of the financial asset exceeds the present value of expected cash flows from the operation of the collateral. When repayment is expected to be from the sale of the collateral, expected credit losses are calculated as the amount by which the amortized costs basis of the financial asset exceeds the fair value of the underlying collateral less estimated cost to sell. The allowance for credit losses may be zero if the fair value of the collateral at the measurement date exceeds the amortized cost basis of the financial asset. If the loan is not collateral dependent, the measurement of loss is based on the difference between the expected and contractual future cash flows of the loan.

Management measures expected credit losses over the contractual term of a loan. When determining the contractual term, the Company considers expected prepayments but is precluded from considering expected extensions, renewals, or modifications, unless the Company reasonably expects it will execute a loan modification (“LM”) with a borrower. In the event of a reasonably expected LM, the Company factors the reasonably-expected LM into the current expected credit losses estimate.

Purchased credit-deteriorated, otherwise referred to herein as (“PCD”), assets are defined as acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that, as of the date of acquisition, have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by the Company’s assessment. The Company records acquired PCD loans by adding the expected credit losses (i.e. allowance for credit losses) to the purchase price of the financial assets rather than recording through the provision for credit losses in the income statement. The expected credit loss, as of the acquisition day, of a PCD loan is added to the allowance for credit losses. The non-credit discount or premium is the difference between the unpaid principal balance and the amortized cost basis as of the acquisition date. Subsequent to the acquisition date, the change in the ACL on PCD loans is recognized through the provision for credit losses. The non-credit discount or premium is accreted or amortized, respectively, into interest income over the remaining life of the PCD loan on a level-yield basis. In accordance with the transition requirements within the standard, the Company’s purchased credit-impaired loans (“PCI”) were treated as PCD loans.

The Company follows its nonaccrual policy by reversing contractual interest income in the income statement when the Company places a loan on nonaccrual status. Therefore, management excludes the accrued interest receivable balance from the amortized cost basis in measuring expected credit losses on the portfolio and does not record an allowance for credit losses on accrued interest receivable. As of December 31, 2024, and 2023, the accrued interest receivables for loans recorded in other assets were $14.2 million and $12.5 million, respectively.

ACL – Off Balance Sheet Credit Exposures – The Company has a variety of assets that have a component that qualifies as an off-balance sheet exposure. These primarily include undrawn portions of revolving lines of credit and standby letters of credit. The expected losses associated with these exposures within the unfunded portion of the expected credit loss will be recorded as a liability on the balance sheet with an offsetting income statement expense. Management has determined that all of the Company’s off-balance-sheet credit exposures are not unconditionally cancellable. As of December 31, 2024, and 2023, the liability recorded for expected credit losses on unfunded commitments in Other Liabilities was $2.5 million and $2.4 million, respectively. The current adjustment to the ACL for unfunded commitments is recognized through the provision for credit losses in the Consolidated Statement of Income.

Loan Modifications to Borrowers Experiencing Financial Difficulty:

From time to time, we may modify certain loans to borrowers who are experiencing financial difficulty. In some cases, these modifications may result in new loans. Loan modifications to borrowers experiencing financial difficulty may be in the form of an interest rate reduction, an other-than-insignificant payment delay, a term extension, or a combination thereof, among other things.

Other Real Estate Owned:

Other real estate owned acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less selling costs. Any write-down to fair value less cost to sell, at the time of transfer to other real estate owned is charged to the allowance for loan losses. Subsequent to foreclosure valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less costs to sell. Costs of improvements are capitalized, whereas costs relating to holding other real estate owned and subsequent write-downs to the value are expensed.

Premises and Equipment:

Land is carried at cost. Premises and equipment are carried at cost less accumulated depreciation computed on the straight-line method over the estimated useful lives of the assets or the expected terms of the leases, if shorter. Expected terms include lease option periods to the extent that the exercise of such options is reasonably assured. Maintenance and repairs are expensed as incurred while major additions and improvements are capitalized. Gains and losses on dispositions are included in current operations.

Goodwill and Intangible Assets:

Goodwill represents the cost in excess of the fair value of net assets acquired (including identifiable intangibles) in transactions accounted for as business combinations. Goodwill has an indefinite useful life and is evaluated for impairment annually, or more frequently if events and circumstances indicate that the asset might be impaired.

Other acquired intangible assets with finite lives, such as core deposit intangibles and customer list intangibles, are initially recorded at fair value and amortized over their estimated useful lives. Intangible assets are evaluated for impairment when events or changes in circumstances indicate a potential impairment.

Transfers of Financial Assets:

Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company – put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.

Bank Owned Life Insurance:

The Company has purchased life insurance policies on certain key employees. The purchase of these life insurance policies allows the Company to use tax-advantaged rates of return. Bank-owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.

Derivative Instruments:

The Company applies hedge accounting to certain interest rate derivatives entered into for risk management purposes. In accordance with ASC Topic 815, Derivatives and Hedging, all derivative instruments are recorded on the accompanying consolidated balance sheet at their respective fair values. The accounting for changes in fair value (i.e., gains or losses) of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship. If the derivative instrument is not designated as a hedge, changes in the fair value of the derivative instrument are recognized in earnings in the period of change.

The Company enters into interest rate derivatives contracts that were designated as qualifying cash flow hedges to hedge the exposure to variability in expected future cash flows attributable to changes in a contractually specified interest rate. To qualify for hedge accounting, a formal assessment is prepared to determine whether the hedging relationship, both at inception and on an ongoing basis, is expected to be highly effective in achieving offsetting cash flows attributable to the hedged risk during the term of the hedge if a cash flow hedge.

The Company enters into interest rate swaps (“swaps”) to facilitate customer transactions and meet their financial needs. Upon entering into these instruments to meet customer needs, the Company enters into offsetting positions with large U.S. financial institutions in order to minimize the risk to the Company. These swaps are derivatives, but are not designated as hedging instruments.

For derivative instruments that are designated and qualify as a fair value hedge, the gain or loss on the derivative instrument as well as the offsetting loss or gain on the hedged asset or liability attributable to the hedged risk are recognized in current earnings. The gain or loss on the derivative instrument is presented on the same income statement line item as the earnings effect of the hedged item.

Leases:

The Company leases certain branch locations, administrative offices and equipment. Operating lease Right of Use (“ROU”) assets are included in other assets and the associated lease obligations are included in other liabilities. Leases with an initial term of 12 months or less are not recorded on the Consolidated Balance Sheets; the Company instead recognizes lease expense for these leases on a straight-line basis over the lease term.

ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s corresponding obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The incremental borrowing rate is determined using secured rates for new FHLB advances under similar terms as the lease at inception. The Company utilizes the implicit or incremental borrowing rate at the effective date of a modification not accounted for as a separate contract or a change in the lease terms to determine the present value of lease payments. For operating leases commencing prior to January 1, 2019, the Company used the incremental borrowing rate as of that date.

Most leases include one or more options to renew, with renewal terms that can extend the lease term. The exercise of lease renewal options is at the Company’s sole discretion. When it is reasonably certain the Company will exercise its option to renew or extend the lease term, the option is included in calculating the value of the ROU asset and lease liability. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise.

Revenue Recognition:

Service charges on deposit accounts – These deposit account-related fees represent monthly account maintenance and transaction-based service fees such as overdraft and non-sufficient funds fees, stop payment fees and wire transfer fees. For account maintenance services, revenue is recognized at the end of the statement period when our performance obligation has been satisfied. All other revenues from transaction-based services are recognized at a point in time when the performance obligation has been completed.

Investment services – These primarily represent sales commissions on various product offerings, transaction fees and asset management fees. The performance obligation for investment services is the provision of services to place annuity products issued by the counterparty to investors and the provision of services to manage the client’s assets, including brokerage custodial and other management services. Revenue from investment services is recognized over the period in which services are performed and is based on a percentage of the value of the assets under management/administration.

Insurance commissions –These represent commissions earned on the issuance of insurance products and services. The performance obligation is generally satisfied upon the issuance of the insurance policy and revenue is recognized when the commission payment is remitted by the insurance carrier or policy holder depending on whether the billing is performed by the insurance agency or the carrier.

Interchange and debit card transaction fees, net – These represent interchange fees from customer debit and credit card transactions earned when a cardholder engages in a transaction with a merchant as well as fees charged to merchants for providing them the ability to accept and process the debit and credit card transaction. Revenue is recognized when the performance obligation has been satisfied, which is upon completion of the card transaction. Additionally, as the Bank is acting as an agent for the customer and transaction processor, costs associated with cardholder and merchant services transactions are netted against the fee income.

Other –This consists of several forms of recurring revenue such as income earned on changes in the cash surrender value of bank-owned life insurance and interest rate swap fees. For the remaining immaterial transactions, revenue is recognized when, or as, the performance obligation is satisfied.

Advertising Costs:

The Company expenses all advertising and marketing costs as incurred.

Income Taxes:

The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax basis of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur.

Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or

sustained upon examination. Deferred tax assets may be reduced by deferred tax liabilities and a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized.

Tax positions are recognized if it is more likely than not, based on the technical merits, the tax position will be realized or sustained upon examination. The term ”more likely than not” means a likelihood of more than 50 percent; the terms examined and upon examination also included resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgement. The Company recognizes interest and penalties in income tax expense. The Company files consolidated income tax returns with its subsidiaries. The Company has a Real Estate Investment Trust subsidiary that files a separate federal tax return, but its income is included in the consolidated group's return as required by the federal tax laws.

Stock-Based Compensation Plans:

The Company has stock options, restricted stock awards and stock appreciation rights under stock-based compensation plans, which are described in more detail in Note 13 – Employee Benefits. The plans have been accounted for under the accounting guidance (FASB ASC 718, Compensation – Stock Compensation) which requires that the compensation cost relating to share-based payment transactions be recognized in the financial statements. That cost will be measured based on the grant date fair value of the equity or liability instruments issued. The stock compensation accounting guidance covers a wide range of share-based compensation arrangements including stock options, restricted share plans, performance-based awards, share appreciation rights, and stock or other stock based awards.

The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employees’ service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. A Black-Scholes model is used to estimate the fair value of stock options, while the market value of the Company’s common stock at the date of grant is used for restrictive stock awards and stock grants.

Comprehensive Income:

Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, primarily, (1) unrealized gains and losses on available-for-sale securities, (2) unrealized gains and losses on effective portions of fair value security hedges, (3) unrealized gains and losses on effective portions of cash flow hedges and (4) unrealized gains and losses from securities transferred from available-for-sale to held-to-maturity, are reported as a separate component of the equity section of the balance sheet, such items, along with net income, are components of comprehensive income.

Business Combinations:

Business combinations are accounted for using the acquisition method of accounting. Under the acquisition method of accounting, acquired assets and assumed liabilities are included with the acquirer’s accounts as of the date of acquisition at estimated fair value, with any excess of purchase price over the fair value of the net assets acquired (including identifiable intangible assets) capitalized as goodwill. In the event that the fair value of the net assets acquired exceeds the purchase price, an acquisition gain is recorded for the difference in consolidated statements of income for the period in which the acquisition occurred. An intangible asset is recognized as an asset apart from goodwill when it arises from contractual or other legal rights or if it is capable of being separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged. In addition, acquisition-related costs and restructuring costs are recognized as

period expenses as incurred. Estimates of fair value are subject to refinement for a period not to exceed one year from acquisition date as information relative to acquisition date fair values becomes available.

Earnings Per Common Share:

Basic earnings per common share is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding. Diluted earnings per common share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding and dilutive common share equivalents using the treasury stock method. Dilutive common share equivalents include common shares issuable upon exercise of outstanding stock options and restricted stock.

Operating Segments:

The Company, through the Bank, provides a broad range of financial services to individuals and companies through its offices in East and Middle Tennessee, Alabama and Florida. These services include, but not limited to, primary deposit products are interest-bearing demand deposits, savings and money market deposits, and time deposits. Its primary lending products are commercial, residential, and consumer loans. The Company’s operations are managed, and financial performance is evaluated on an organization-wide basis. Accordingly, the Company’s banking and finance operations are not considered by management to constitute more than one reportable operating segment. This single segment is the General Banking Unit.

Recently Issued Not Yet Effective Accounting Pronouncements:

The following is a summary of recent authoritative pronouncements not yet in effect that could impact the accounting, reporting, and/or disclosure of financial information by the Company.

In December 2023, FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” ASU 2023-09 requires public business entities to disclose in their rate reconciliation table additional categories of information about federal, state and foreign income taxes and to provide more details about the reconciling items in certain categories if items meet a quantitative threshold. ASU 2023-09 also requires all entities to disclose income taxes paid, net of refunds, disaggregated by federal, state, and foreign taxes for annual periods and to disaggregate the information by jurisdiction based on a quantitative threshold, among other things. The guidance is effective for us for fiscal years beginning after December 15, 2024, though early adoption is permitted. The Company is assessing ASU 2023-09, and its adoption is not expected to have a significant impact on our Consolidated Financial Statements.

In November 2024, FASB issued ASU No. 2024-03, “Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses.” ASU 2024-03 requires disaggregated disclosure of income statement expenses for public business entities. ASU 2024-03 requires new financial statement disclosures in tabular format, disaggregating information about prescribed categories underlying any relevant income statement expense caption. The prescribed categories include, among other things, employee compensation, depreciation, and intangible asset amortization. Additionally, entities must disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. ASU 2024-03 is effective for us fiscal years beginning after December 15, 2026, and interim periods beginning after December 15, 2027, though early adoption is permitted. The Company is assessing ASU 2024-03, and its adoption is not expected to have a significant impact on our Consolidated Financial Statements.

Recently Issued and Adopted Accounting Pronouncements:

In June 2022, the Financial Accounting Standards Board (“FASB”) issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which clarifies that a contractual sale restriction should not be considered in measuring fair value. It also requires entities with investments in

equity securities subject to contractual sale restrictions to disclose certain qualitative and quantitative information about such securities. The guidance is effective for public companies for fiscal years beginning after December 15, 2023. All other entities have an extra year to adopt; early adoption is permitted. ASU 2022-03 did not have an impact on the Company’s Consolidated Financial Statements.

In March 2023, the FASB issued ASU 2023-01, “Leases (Topic 842): Common Control Arrangements.” ASU 2023-01 requires entities to amortize leasehold improvements associated with common control leases over the useful life to the common control group. ASU 2023-01 also provides certain practical expedients applicable to private companies and not-for-profit organizations. The guidance is effective for fiscal years beginning after December 15, 2023. ASU 2023-01 did not have an impact on the Company’s Consolidated Financial Statements.

In March 2023, the FASB issued ASU No. 2023-02, “Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method.” ASU 2023-02 is intended to improve the accounting and disclosures for investments in tax credit structures. ASU 2023-02 allows entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. Previously, this method was only available for qualifying tax equity investments in low-income housing tax credit structures. The guidance is effective for fiscal years beginning after December 15, 2023. ASU 2023-02 did not have an impact on the Company’s Consolidated Financial Statements.

In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” ASU 2023-07 expands segment disclosure requirements for public entities to require disclosure of significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. ASU 2023-07 did not have an impact on the Company’s Consolidated Financial Statements.

Business Combinations

12 Months Ended

Dec. 31, 2024

Business Combinations [Abstract]

Business Combinations

Note 2. Business Combinations

Sunbelt Group, LLC

On September 1, 2022, Rains Agency Inc. (“Rains Agency”), an indirect wholly-owned subsidiary of SmartFinancial, Inc., completed the acquisition of substantially all the assets of Sunbelt Group, LLC (“Sunbelt”), a Tennessee limited liability company, pursuant to the Asset Purchase Agreement (the “Purchase Agreement”), dated September 1, 2022, by and among Rains Agency, Sunbelt, and A. Mark Slater, the sole member of Sunbelt.

In connection with the acquisition, Rains Agency acquired $349 thousand of assets and assumed $364 thousand of liabilities from Sunbelt. Pursuant to the Purchase Agreement, Rains Agency paid an aggregate amount of consideration to Sunbelt of $6.5 million, of which $5.2 million was paid in cash at the closing and the remainder of which will be payable in equal cash installments on September 1, 2023, and September 1, 2024 (the “Deferred Payments”). The Deferred Payments are subject to acceleration in certain circumstances involving a change in control of Rains Agency and are subject to set-off for any indemnification or other obligations of the Sunbelt and its sole member to Rains Agency under the terms of the Purchase Agreement. During 2023, Rains Agency changed its name to SBK Insurance, Inc.

The fair value of consideration paid exceeded the fair value of the identifiable assets and liabilities acquired and resulted in the establishment of goodwill in the amount of $4.6 million, representing the intangible value of Sunbelt’s business and reputation within the markets it served. The goodwill recognized is expected to be deductible for income tax purposes. The Company established an intangible asset related to customer relationships of $1.9 million, amortizing sum-of-the-years digits over 168 months (14 years).

The purchased assets and assumed liabilities were recorded at their acquisition date fair values and are summarized in the table below (in thousands).


			Initial
	As recorded		Fair value		Subsequent		As recorded
	by Sunbelt		adjustments		Adjustments		by the Company
Assets:
Cash & cash equivalents	$	319	$	—	$	—	$	319
Customer list intangible		—		1,948		—		1,948
Equipment, net		13		(13)		—		—
Other assets		17		—		—		17
Total assets acquired	$	349	$	1,935	$	—	$	2,284

Liabilities:
Payables and other liabilities	$	364	$	—	$	—	$	364
Total liabilities assumed		364		—		—		364
Excess of liabilities acquired over assets assumed	$	(15)
Aggregate fair value adjustments			$	1,935	$	—
Total identifiable net assets								1,920
Consideration transferred:
Purchase price								6,500
Total fair value of consideration transferred								6,500

Goodwill							$	4,580

Earnings Per Share

12 Months Ended

Dec. 31, 2024

Earnings Per Share [Abstract]

Earnings Per Share

Note 3. Earnings Per Share

Basic earnings per common share is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding. Diluted earnings per common share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding and dilutive common share equivalents using the treasury stock method. Dilutive common share equivalents include common shares issuable upon exercise of outstanding stock options and restricted stock. The effect from the stock options and restricted stock on incremental shares from the assumed conversions for net income per share-basic and net income per share-diluted are presented below. There were no antidilutive shares for the years ended December 31, 2024 and 2023, and 2022.

The following is a summary of the basic and diluted earnings per share computation (dollars in thousands, except share and per share data):


	2024		2023		2022
Basic earnings per share computation:
Net income available to common shareholders	$	36,141	$	28,593	$	43,022
Average common shares outstanding – basic		16,768,956		16,805,068		16,740,450
Basic earnings per share	$	2.16	$	1.70	$	2.57
Diluted earnings per share computation:
Net income available to common shareholders	$	36,141	$	28,593	$	43,022
Average common shares outstanding – basic		16,768,956		16,805,068		16,740,450
Incremental shares from assumed conversions:
Stock options and restricted stock		106,500		106,117		130,919
Average common shares outstanding - diluted		16,875,456		16,911,185		16,871,369
Diluted earnings per common share	$	2.14	$	1.69	$	2.55

Securities

12 Months Ended

Dec. 31, 2024

Securities [Abstract]

Securities

Note 4. Securities

Available-for-Sale Securities (“AFS”), which include any security for which the Company has no immediate plan to sell, but which may be sold in the future, are carried at fair value. Realized gains and losses, based on specifically identified amortized cost of the individual security, are included in other income. Unrealized gains and losses are recorded, net of

related income tax effects, in accumulated other comprehensive income (loss). Premiums and discounts are amortized and accreted, respectively, to interest income using the constant effective yield method over the estimated life of the security. Prepayments are anticipated for mortgage-backed and Small Business Administration (“SBA”) securities. Premiums on callable securities are amortized to their earliest call date.

Held-to-Maturity Securities (“HTM”), which include any security for which the Company has both the positive intent and ability to hold until maturity, are carried at historical cost adjusted for amortization of premiums and accretion of discounts. Premiums and discounts are amortized and accreted, respectively, to interest income using the constant effective yield method over the security’s estimated life. Prepayments are anticipated for mortgage-backed and SBA securities. Premiums on callable securities are amortized to their earliest call date.

The amortized cost and fair value of securities AFS and HTM at December 31, 2024 and 2023 are summarized as follow (in thousands):


	December 31, 2024
			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
Available-for-sale:	Cost		Gains		Losses		Value
U.S. Treasury	$	83,330	$	—	$	(7,104)	$	76,226
U.S. Government-sponsored enterprises (GSEs)		38,917		453		(182)		39,188
Municipal securities		18,277		—		(587)		17,690
Other debt securities		41,321		252		(2,138)		39,435
Mortgage-backed securities (GSEs)		330,839		515		(21,565)		309,789
Total	$	512,684	$	1,220	$	(31,576)	$	482,328


	December 31, 2024
			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
Held-to-maturity:	Cost		Gains		Losses		Value
U.S. Government-sponsored enterprises (GSEs)	$	48,112	$	—	$	(7,335)	$	40,777
Municipal securities		51,652		—		(7,037)		44,615
Mortgage-backed securities (GSEs)		26,895		—		(4,207)		22,688
Total	$	126,659	$	—	$	(18,579)	$	108,080


	December 31, 2023
			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
Available-for-sale:	Cost		Gains		Losses		Value
U.S. Treasury	$	84,307	$	—	$	(8,274)	$	76,033
U.S. Government-sponsored enterprises (GSEs)		46,983		1,256		(146)		48,093
Municipal securities		18,616		135		(475)		18,276
Other debt securities		36,863		93		(3,887)		33,069
Mortgage-backed securities (GSEs)		254,288		588		(21,937)		232,939
Total	$	441,057	$	2,072	$	(34,719)	$	408,410


	December 31, 2023
			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
Held-to-maturity:	Cost		Gains		Losses		Value
U.S. Treasury	$	150,066	$	—	$	(1,482)	$	148,584
U.S. Government-sponsored enterprises (GSEs)		49,336		—		(7,143)		42,193
Municipal securities		52,680		—		(6,178)		46,502
Mortgage-backed securities (GSEs)		29,154		—		(3,895)		25,259
Total	$	281,236	$	—	$	(18,698)	$	262,538

At December 31, 2024 and 2023, securities with a carrying value totaling approximately $432.6 million and $358.3 million, respectively, were pledged to secure public funds and securities sold under agreements to repurchase.

For the years ended December 31, 2024, 2023 and 2022, the Company recorded gross realized gains of $64 thousand, $0, and $155 thousand, and gross realized losses of $0, $6.8 million, and $11 thousand, respectively.

The Company has entered into various fair value hedging transactions to mitigate the impact of changing interest rates on the fair values of available for sale securities. See Note 18 – Derivatives Financial Instruments for disclosure of the gains and losses recognized on derivative instruments and the cumulative fair value hedging adjustments to the carrying amount of the hedged securities.

The amortized cost and estimated market value of securities by contractual maturity, are shown below (in thousands). Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.


	December 31, 2024
	Amortized		Fair
Available-for-sale:	Cost		Value
Due in one year or less	$	1,479	$	1,430
Due from one year to five years		94,077		86,779
Due from five years to ten years		77,077		75,403
Due after ten years		9,212		8,927
		181,845		172,539
Mortgage-backed securities		330,839		309,789
Total	$	512,684	$	482,328

Held-to-maturity:
Due in one year or less	$	—	$	—
Due from one year to five years		731		687
Due from five years to ten years		50,594		43,465
Due after ten years		48,439		41,240
		99,764		85,392
Mortgage-backed securities		26,895		22,688
Total	$	126,659	$	108,080

The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities available-for-sale and securities held-to-maturity have been in a continuous unrealized loss position, as of December 31, 2024 and 2023 (dollars in thousands):


	December 31, 2024
	Less than 12 Months					12 Months or Greater					Total
			Gross		Number			Gross		Number			Gross		Number
	Fair		Unrealized		of	Fair		Unrealized		of	Fair		Unrealized		of
Available-for-sale:	Value		Losses		Securities	Value		Losses		Securities	Value		Losses		Securities
U.S. Treasury	$	—	$	—	—	$	76,226	$	(7,104)	9	$	76,226	$	(7,104)	9
U.S. Government-sponsored enterprises (GSEs)		9,069		(80)	4		4,813		(102)	4		13,882		(182)	8
Municipal securities		5,579		(59)	8		11,322		(528)	17		16,901		(587)	25
Other debt securities		4,425		(36)	3		28,294		(2,102)	24		32,719		(2,138)	27
Mortgage-backed securities (GSEs)		80,111		(939)	39		160,129		(20,626)	83		240,240		(21,565)	122
Total	$	99,184	$	(1,114)	54	$	280,784	$	(30,462)	137	$	379,968	$	(31,576)	191

	December 31, 2024
	Less than 12 Months					12 Months or Greater					Total
			Gross		Number			Gross		Number			Gross		Number
	Fair		Unrealized		of	Fair		Unrealized		of	Fair		Unrealized		of
Held-to-maturity:	Value		Losses		Securities	Value		Losses		Securities	Value		Losses		Securities
U.S. Government-sponsored enterprises (GSEs)	$	—	$	—	—	$	40,777	$	(7,335)	13	$	40,777	$	(7,335)	13
Municipal securities		—		—	—		44,615		(7,037)	35		44,615		(7,037)	35
Mortgage-backed securities (GSEs)		—		—	—		22,688		(4,207)	5		22,688		(4,207)	5
Total	$	—	$	—	—	$	108,080	$	(18,579)	53	$	108,080	$	(18,579)	53


	December 31, 2023
	Less than 12 Months					12 Months or Greater					Total
			Gross		Number			Gross		Number			Gross		Number
	Fair		Unrealized		of	Fair		Unrealized		of	Fair		Unrealized		of
Available-for-sale:	Value		Losses		Securities	Value		Losses		Securities	Value		Losses		Securities
U.S. Treasury	$	—	$	—	—	$	76,033	$	(8,274)	9	$	76,033	$	(8,274)	9
U.S. Government-sponsored enterprises (GSEs)		9,743		(137)	3		1,482		(9)	3		11,225		(146)	6
Municipal securities		2,786		(2)	2		9,849		(473)	17		12,635		(475)	19
Other debt securities		2,986		(17)	2		29,057		(3,870)	26		32,043		(3,887)	28
Mortgage-backed securities (GSEs)		16,401		(229)	8		176,351		(21,708)	88		192,752		(21,937)	96
Total	$	31,916	$	(385)	15	$	292,772	$	(34,334)	143	$	324,688	$	(34,719)	158

	December 31, 2023
	Less than 12 Months					12 Months or Greater					Total
			Gross		Number			Gross		Number			Gross		Number
	Fair		Unrealized		of	Fair		Unrealized		of	Fair		Unrealized		of
Held-to-maturity:	Value		Losses		Securities	Value		Losses		Securities	Value		Losses		Securities
U.S. Treasury	$	—	$	—	—	$	148,584	$	(1,482)	4	$	148,584	$	(1,482)	4
U.S. Government-sponsored enterprises (GSEs)		—		—	—		42,194		(7,143)	13		42,194		(7,143)	13
Municipal securities		—		—	—		46,500		(6,178)	35		46,500		(6,178)	35
Mortgage-backed securities (GSEs)		—		—	—		25,258		(3,895)	5		25,258		(3,895)	5
Total	$	—	$	—	—	$	262,536	$	(18,698)	57	$	262,536	$	(18,698)	57

For any securities classified as AFS that are in an unrealized loss position at the balance sheet date, the Company assesses whether it intends to sell the security, or more likely than not will be required to sell the security before recovery of its amortized cost basis which would require a write-down to fair value through net income. Because the Company currently

does not intend to sell those AFS securities that have an unrealized loss at December 31, 2024, and it is not likely that the Company will be required to sell the securities before recovery of their amortized cost bases, which may be maturity, the Company has determined that no write-down is necessary. In addition, the Company evaluates whether any portion of the decline in fair value of AFS securities is the result of credit deterioration, which would require the recognition of an allowance for credit losses. The unrealized losses associated with AFS securities at December 31, 2024, are driven by changes in interest rates and are not due to the credit quality of the securities, and accordingly, no allowance for credit losses is considered necessary related to AFS securities at December 31, 2024. Management evaluates the financial performance of the issuers on a quarterly basis to determine if it is probable that the issuers can make all contractual principal and interest payments.

The unrealized losses in the Company’s HTM portfolio were caused by changes in the interest rate environment. The Company has a zero-loss expectation for its U.S. treasury securities in addition to U.S. Government-sponsored enterprises (GSEs) and mortgage-backed securities (GSEs), and accordingly, no allowance for credit losses is estimated for these securities. The HTM state and municipal securities are general obligation bonds which have a very low historical default rate due to issuers generally having unlimited taxing authority to service the debt. All debt securities in an unrealized loss position as of December 31, 2024, continue to perform as scheduled and we do not believe there is a credit loss or a provision for credit losses is necessary.

The Company utilizes bond credit ratings assigned by third party ratings agencies to monitor the credit quality of debt securities held-to-maturity. At December 31, 2024, all debt securities classified as held-to-maturity were rated AA- or higher by the ratings agencies. Updated credit ratings are obtained as they become available from the ratings agencies.

Allowance for Credit Losses:

The Company adopted ASU 2016-13 on January 1, 2023, and based on the analysis of the underlying risk characteristics of its AFS and HTM portfolios, including credit ratings and other qualitative factors, there was no provision for credit losses related to AFS or HTM securities recorded during the year ended December 31, 2024, and 2023, because the ACL was deemed immaterial.

Other Investments:

Our other investments consist of restricted non-marketable equity securities that have no readily determinable market value. Accordingly, when evaluating these securities for impairment, management considers the ultimate recoverability of the par value rather than recognizing temporary declines in value. As of December 31, 2024, the Company determined that there was no impairment on its other investment securities.

The following is the amortized cost and carrying value of other investments (in thousands):


	December 31,		December 31,
	2024		2023
Federal Reserve Bank stock	$	9,045	$	9,526
Federal Home Loan Bank stock		5,345		3,786
First National Bankers Bank stock		350		350
Total	$	14,740	$	13,662

Loans and Leases and Allowance for Credit Losses

12 Months Ended

Dec. 31, 2024

Receivables [Abstract]

Loans and Leases and Allowance for Credit Losses

Note 5. Loans and Leases and Allowance for Credit Losses

Portfolio Segmentation:

Major categories of loans and leases are summarized as follows (in thousands):


	December 31,		December 31,
	2024		2023
Commercial real estate:
Non-owner occupied	$	1,080,404	$	940,789
Owner occupied		867,678		798,416
Consumer real estate		741,836		649,867
Construction and land development		361,735		327,185
Commercial and industrial		775,620		645,918
Leases		64,878		68,752
Consumer and other		14,189		13,535
Total loans and leases		3,906,340		3,444,462
Less: Allowance for credit losses		(37,423)		(35,066)
Loans and leases, net	$	3,868,917	$	3,409,396

The loan and lease portfolio is disaggregated into segments. There are seven loan and lease portfolio segments that include commercial real estate non-owner occupied, commercial real estate owner occupied, consumer real estate, construction and land development, commercial and industrial, leases, and consumer and other. Fees and costs of originating loans are deferred at origination and amortized over the life of the loan. At December 31, 2024 and 2023, net deferred loan origination fees exceeded deferred loan origination costs, resulting in a net reduction of loan balances totaling $5.9 million and $5.7 million, respectively.

The following describe risk characteristics relevant to each of the portfolio segments:

Commercial real estate loans for prior periods were broken out into non-owner occupied and owner occupied for presentation comparison.

Commercial Real Estate – Non-Owner Occupied: Commercial real estate loans for income-producing properties such as apartment buildings, office and industrial buildings, and retail shopping centers are repaid from rent income derived from the properties. Loans within this portfolio segment are particularly sensitive to the valuation of real estate.

Commercial Real Estate - Owner Occupied: Commercial real estate loans to operating businesses are long-term financing of land and buildings where the owner occupies the property. These loans are repaid by cash flow generated from the business operation.

Consumer Real Estate: Consumer real estate loans include real estate loans secured by first liens, second liens, or open end real estate loans, such as home equity lines. These are repaid by various means such as a borrower’s income, sale of the property, or rental income derived from the property. Loans within this portfolio segment are particularly sensitive to the valuation of real estate.

Construction and Land Development: Loans for real estate construction and development are repaid through cash flow related to the operations, sale or refinance of the underlying property. This portfolio segment includes extensions of credit to real estate developers or investors where repayment is dependent on the sale of the real estate or income generated from the real estate collateral. Loans within this portfolio segment are particularly sensitive to the valuation of real estate.

Commercial and Industrial: The commercial and industrial loan portfolio segment includes commercial and financial loans. These loans include those loans to commercial customers for use in normal business operations to finance working capital needs, equipment purchases, or expansion projects. Loans are repaid by business cash flows. Collection risk in this portfolio is driven by the creditworthiness of the underlying borrower, particularly cash flows from the customers’ business operations.

Leases: The lease portfolio segment includes leases to small and mid-size companies for equipment financing leases. These leases are secured by a secured interest in the equipment being leased.

Consumer and Other: The consumer loan portfolio segment includes direct consumer installment loans, overdrafts and other revolving credit loans, and educational loans. Loans in this portfolio are sensitive to unemployment and other key consumer economic measures.

Allowance for credit losses:

As described in Note 1 - Summary of Significant Accounting Policies, the Company adopted ASU 2016-13 on January 1, 2023.

The following tables detail the changes in the allowance for credit losses by loan and lease classification (in thousands):


	Year Ended December 31, 2024
	Commercial		Commercial
	Real Estate		Real Estate		Consumer		Construction		Commercial
	Non-Owner		Owner		Real		and Land		and				Consumer
	Occupied		Occupied		Estate		Development		Industrial		Leases		and Other		Total
Beginning balance	$	6,846	$	8,418	$	7,249	$	4,874	$	6,924	$	640	$	115	$	35,066
Charged-off loans and leases		—		—		—		(441)		(928)		(1,312)		(336)		(3,017)
Recoveries of charge-offs		—		36		4		—		159		8		101		308
Provision charged to expense ⁽¹⁾		126		(113)		1,102		(265)		2,397		1,583		236		5,066
Ending balance	$	6,972	$	8,341	$	8,355	$	4,168	$	8,552	$	919	$	116	$	37,423

(1)

In the provision charged to expense there was a provision of $87 thousand for unfunded commitments through the provision for credit losses not reflected in the year ended December 31, 2024.


	Year Ended December 31, 2023
	Commercial		Commercial
	Real Estate		Real Estate		Consumer		Construction		Commercial
	Non-Owner		Owner		Real		and Land		and				Consumer
	Occupied		Occupied		Estate		Development		Industrial		Leases		and Other		Total
Beginning balance	$	5,694	$	5,127	$	4,028	$	3,059	$	3,997	$	1,293	$	136	$	23,334
Impact of adopting ASU 2016-13		458		421		1,952		2,145		1,451		(683)		13		5,757
Purchased credit-deteriorated gross up		117		2,535		166		25		27		28		—		2,898
Charged-off loans and leases		—		—		(9)		—		(584)		(345)		(425)		(1,363)
Recoveries of charge-offs		—		6		53		25		396		—		205		685
Provision charged to expense ⁽¹⁾		577		329		1,059		(380)		1,637		347		186		3,755
Ending balance	$	6,846	$	8,418	$	7,249	$	4,874	$	6,924	$	640	$	115	$	35,066

(1)

In the provision charged to expense there was a release of $726 thousand for unfunded commitments through the provision for credit losses not reflected in the year ended December 31, 2023.


	Year Ended December 31, 2022
	Commercial		Commercial
	Real Estate		Real Estate		Consumer		Construction		Commercial
	Non-Owner		Owner		Real		and Land		and				Consumer
	Occupied		Occupied		Estate		Development		Industrial		Leases		and Other		Total
Beginning balance	$	5,611	$	4,170	$	3,454	$	1,882	$	3,781	$	330	$	124	$	19,352
Charged-off loans and leases		—		—		(33)		—		(307)		(110)		(744)		(1,194)
Recoveries of charge-offs		—		6		564		—		184		194		210		1,158
Provision charged to expense		83		951		43		1,177		339		879		546		4,018
Ending balance	$	5,694	$	5,127	$	4,028	$	3,059	$	3,997	$	1,293	$	136	$	23,334

We maintain the allowance for credit losses at a level that we deem appropriate to adequately cover the expected credit loss in the loan and lease portfolio. Our provision for loan and lease losses for the years ended December 31, 2024, 2023 and 2022, were $5.1 million, $3.8 million and $4.0 million, respectively. As of December 31, 2024, and 2023, our allowance for credit losses was $37.4 million and $35.1 million, respectively, which we deemed to be adequate at each of the respective dates. Our allowance for credit losses as a percentage of total loans and leases was 0.96% at December 31, 2024 and 1.02% at December 31, 2023.

Credit Risk Management:

The Company employs a credit risk management process with defined policies, accountability and routine reporting to manage credit risk in the loan and lease portfolio segments. Credit risk management is guided by credit policies that provide for a consistent and prudent approach to underwriting and approvals of credits. Within the Credit Policy, procedures exist that elevate the approval requirements as credits become larger and more complex. All loans and leases are individually underwritten, risk-rated, approved, and monitored.

Responsibility and accountability for adherence to underwriting policies and accurate risk ratings lies in each portfolio segment. For the consumer real estate and consumer and other portfolio segments, the risk management process focuses on managing customers who become delinquent in their payments. For the other portfolio segments, the risk management process focuses on underwriting new business and, on an ongoing basis, monitoring the credit of the portfolios, including a third party review of the largest credits on an annual basis or more frequently, as needed. To ensure problem credits are identified on a timely basis, several specific portfolio reviews occur periodically to assess the larger adversely rated credits for proper risk rating and accrual status.

Credit quality and trends in the loan and lease portfolio segments are measured and monitored regularly. Detailed reports (e.g., by product, collateral, accrual status) are reviewed by director, management and loan committees.

A description of the general characteristics of the risk grades used by the Company is as follows:

Pass: Loans and leases in this risk category involve borrowers of acceptable-to-strong credit quality and risk who have the apparent ability to satisfy their loan and lease obligations. Loans and leases in this risk grade would possess sufficient mitigating factors, such as adequate collateral or strong guarantors possessing the capacity to repay the debt if required, for any weakness that may exist.

Watch: Loans and leases in this risk category involve borrowers that exhibit characteristics, or are operating under conditions that, if not successfully mitigated as planned, have a reasonable risk of resulting in a downgrade within the next six to twelve months. Loans and leases may remain in this risk category for six months and then are either upgraded or downgraded upon subsequent evaluation.

Special Mention: Loans and leases in this risk grade are the equivalent of the regulatory definition of "Other Assets Especially Mentioned" classification. Loans and leases in this category possess some credit deficiency or potential

weakness, which requires a high level of management attention. Potential weaknesses include declining trends in operating earnings and cash flows and /or reliance on the secondary source of repayment. If left uncorrected, these potential weaknesses may result in noticeable deterioration of the repayment prospects for the asset or in the Company’s credit position.

Substandard: Loans and leases in this risk grade are inadequately protected by the borrower’s current financial condition and payment capability or of the collateral pledged, if any. Loans and leases so classified have a well-defined weakness or weaknesses that jeopardize the orderly repayment of debt. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected.

Doubtful: Loans and leases in this risk grade have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or orderly repayment in full, on the basis of current existing facts, conditions and values, highly questionable and improbable. Possibility of loss is extremely high, but because of certain important and reasonably specific factors that may work to the advantage and strengthening of the exposure, its classification as an estimated loss is deferred until its more exact status may be determined.

Uncollectible: Loans and leases in this risk grade are considered to be non-collectible and of such little value that their continuance as bankable assets is not warranted. This does not mean the loan or lease has absolutely no recovery value, but rather it is neither practical nor desirable to defer writing off the loan or lease, even though partial recovery may be obtained in the future. Charge-offs against the allowance for loan and lease losses are taken in the period in which the loan or lease becomes uncollectible. Consequently, the Company typically does not maintain a recorded investment in loans or leases within this category.

The Company evaluates the loan risk grading system definitions and allowance for credit loss methodology on an ongoing basis.

The following tables outline the amount of each loan and lease classification and the amount categorized into each risk rating based on year of origination (in thousands):


	December 31, 2024
	Loans Amortized Cost Basis by Origination Year
															Revolving
															Loans
													Revolving		Converted
	2024		2023		2022		2021		2020		Prior		Loans		to Term		Total
Commercial real estate - non-owner occupied
Pass	$	241,022		118,055		286,728		228,554		85,754		97,319		8,295		696		1,066,423
Watch		-		1,637		6,769		278		-		4,275		-		-		12,959
Special mention		-		-		-		-		-		-		-		-		-
Substandard		470		-		-		-		301		251		-		-		1,022
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - non-owner occupied		241,492		119,692		293,497		228,832		86,055		101,845		8,295		696		1,080,404
YTD gross charge-offs		-		-		-		-		-		-		-		-		-

Commercial real estate - owner occupied
Pass		145,848	$	118,233	$	275,328	$	155,119	$	62,755	$	78,934	$	12,368	$	198	$	848,783
Watch		1,451		2,814		2,398		1,251		1,676		364		744		-		10,698
Special mention		3,147		-		-		-		-		-		-		-		3,147
Substandard		-		332		-		3,303		305		365		745		-		5,050
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - owner occupied		150,446		121,379		277,726		159,673		64,736		79,663		13,857		198		867,678
YTD gross charge-offs		-		-		-		-		-		-		-		-		-

Consumer real estate
Pass		151,786		105,416		154,956		82,463		47,122		61,844		131,267		2,099		736,953
Watch		-		81		-		109		258		420		1,241		-		2,109
Special mention		-		-		-		-		-		50		-		-		50
Substandard		184		-		61		311		-		1,854		314		-		2,724
Doubtful		-		-		-		-		-		-		-		-		-
Total consumer real estate		151,970		105,497		155,017		82,883		47,380		64,168		132,822		2,099		741,836
YTD gross charge-offs		-		-		-		-		-		-		-		-		-

Construction and land development
Pass		199,160		74,200		51,438		6,146		2,168		9,562		12,392		89		355,155
Watch		2,477		-		105		3,015		-		-		-		-		5,597
Special mention		515		-		-		-		-		-		-		-		515
Substandard		262		-		-		68		-		138		-		-		468
Doubtful		-		-		-		-		-		-		-		-		-
Total construction and land development		202,414		74,200		51,543		9,229		2,168		9,700		12,392		89		361,735
YTD gross charge-offs		-		-		-		-		(441)		-		-		-		(441)

Commercial and industrial
Pass		130,898		128,646		133,782		43,299		17,716		26,933		282,695		3,239		767,208
Watch		103		107		119		2,807		-		-		2,865		14		6,015
Special mention		-		-		-		-		-		-		-		-		-
Substandard		-		40		455		1,657		129		46		9		61		2,397
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial		131,001		128,793		134,356		47,763		17,845		26,979		285,569		3,314		775,620
YTD gross charge-offs		-		(618)		(235)		-		-		-		(29)		(46)		(928)

Leases
Pass		25,371		18,285		16,299		3,601		1,019		303		-		-		64,878
Watch		-		-		-		-		-		-		-		-		-
Special mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total leases		25,371		18,285		16,299		3,601		1,019		303		-		-		64,878
YTD gross charge-offs		(74)		(619)		(589)		(1)		(1)		(28)		-		-		(1,312)


	December 31, 2024
	Loans Amortized Cost Basis by Origination Year
															Revolving
															Loans
													Revolving		Converted
	2024		2023		2022		2021		2020		Prior		Loans		to Term		Total
Consumer and other
Pass		4,385		1,932		922		387		284		238		6,024		-		14,172
Watch		4		-		-		-		-		-		-		-		4
Special mention		-		-		-		-		-		-		-		-		-
Substandard		11		-		-		-		-		2		-		-		13
Doubtful		-		-		-		-		-		-		-		-		-
Total consumer and other		4,400		1,932		922		387		284		240		6,024		-		14,189
YTD gross charge-offs		(24)		(84)		(61)		(37)		(53)		(77)		-		-		(336)

Total loans
Pass		898,470		564,767		919,453		519,569		216,818		275,133		453,041		6,321		3,853,572
Watch		4,035		4,639		9,391		7,460		1,934		5,059		4,850		14		37,382
Special mention		3,662		-		-		-		-		50		-		-		3,712
Substandard		927		372		516		5,339		735		2,656		1,068		61		11,674
Doubtful		-		-		-		-		-		-		-		-		-
Total loans	$	907,094	$	569,778	$	929,360	$	532,368	$	219,487	$	282,898	$	458,959	$	6,396	$	3,906,340
Total YTD gross charge-offs	$	(98)	$	(1,321)	$	(885)	$	(38)	$	(495)	$	(105)	$	(29)	$	(46)	$	(3,017)


	December 31, 2023
	Loans Amortized Cost Basis by Origination Year
															Revolving
															Loans
													Revolving		Converted
	2023		2022		2021		2020		2019		Prior		Loans		to Term		Total
Commercial real estate - non-owner occupied
Pass	$	120,088	$	293,053	$	258,422	$	107,359	$	76,847	$	42,345	$	3,691	$	4,320	$	906,125
Watch		22,295		-		645		-		4,426		2,663		-		3,500		33,529
Special mention		-		-		-		-		-		-		-		-		-
Substandard		517		-		-		310		-		308		-		-		1,135
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - non-owner occupied		142,900		293,053		259,067		107,669		81,273		45,316		3,691		7,820		940,789
YTD gross charge-offs		-		-		-		-		-		-		-		-		-

Commercial real estate - owner occupied
Pass		117,022		285,174		175,083		74,015		57,648		63,970		11,441		2,370		786,723
Watch		-		1,267		1,305		921		-		263		-		-		3,756
Special mention		-		3,215		-		-		-		-		-		-		3,215
Substandard		386		-		3,932		-		282		122		-		-		4,722
Doubtful		-		-				-		-		-		-		-		-
Total commercial real estate - owner occupied		117,408		289,656		180,320		74,936		57,930		64,355		11,441		2,370		798,416
YTD gross charge-offs		-		-		-		-		-		-		-		-		-

Consumer real estate
Pass		123,203		174,755		98,460		53,688		33,598		48,378		107,949		3,026		643,057
Watch		171		-		258		116		-		55		1,581		-		2,181
Special mention		-		-		-		-		-		53		-		-		53
Substandard		196		824		176		253		164		2,850		113		-		4,576
Doubtful		-		-		-		-		-		-		-		-		-
Total consumer real estate		123,570		175,579		98,894		54,057		33,762		51,336		109,643		3,026		649,867
YTD gross charge-offs		-		-		-		-		-		(9)		-		-		(9)

Construction and land development
Pass		113,752		115,032		23,823		2,749		5,056		6,595		40,667		7,489		315,163
Watch		6,670		3,233		607		-		-		1		-		-		10,511
Special mention		437		-		-		-		-		-		-		-		437
Substandard		-		-		35		620		-		419		-		-		1,074
Doubtful		-		-		-		-		-		-		-		-		-
Total construction and land development		120,859		118,265		24,465		3,369		5,056		7,015		40,667		7,489		327,185
YTD gross charge-offs		-		-		-		-		-		-		-		-		-


	December 31, 2023
	Loans Amortized Cost Basis by Origination Year
															Revolving
															Loans
													Revolving		Converted
	2023		2022		2021		2020		2019		Prior		Loans		to Term		Total
Commercial and industrial
Pass		168,957		162,799		62,796		22,639		9,135		25,207		185,619		7,270		644,422
Watch		54		15		13		-		-		-		120		83		285
Special mention		-		-		-		-		-		-		-		-		-
Substandard		193		614		200		129		75		-		-		-		1,211
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial		169,204		163,428		63,009		22,768		9,210		25,207		185,739		7,353		645,918
YTD gross charge-offs		(75)		(274)		(50)		(183)		-		-		(2)		-		(584)

Leases
Pass		28,922		26,658		8,658		3,603		703		208		-		-		68,752
Watch		-		-		-		-		-		-		-		-		-
Special mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total leases		28,922		26,658		8,658		3,603		703		208		-		-		68,752
YTD gross charge-offs		(122)		(193)		(18)		-		(12)		-		-		-		(345)

Consumer and other
Pass		5,926		2,049		841		373		132		206		3,931		67		13,525
Watch		-		-		-		-		10		-		-		-		10
Special mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total consumer and other		5,926		2,049		841		373		142		206		3,931		67		13,535
YTD gross charge-offs		(40)		(135)		(74)		(54)		(33)		(89)		-		-		(425)

Total loans
Pass		677,870		1,059,520		628,083		264,426		183,119		186,909		353,298		24,542		3,377,767
Watch		29,190		4,515		2,828		1,037		4,436		2,982		1,701		3,583		50,272
Special mention		437		3,215		-		-		-		53		-		-		3,705
Substandard		1,292		1,438		4,343		1,312		521		3,699		113		-		12,718
Doubtful		-		-		-		-		-		-		-		-		-
Total loans	$	708,789	$	1,068,688	$	635,254	$	266,775	$	188,076	$	193,643	$	355,112	$	28,125	$	3,444,462
Total YTD gross charge-offs	$	(237)	$	(602)	$	(142)	$	(237)	$	(45)	$	(98)	$	(2)	$	-	$	(1,363)

Past Due Loans and Leases:

A loan or lease is considered past due if any required principal and interest payments have not been received as of the date such payments were required to be made under the terms of the loan agreement. Generally, management places a loan or lease on nonaccrual when there is a clear indication that the borrower’s cash flow may not be sufficient to meet payments as they become due, which is generally when a loan is 90 days past due.

The following tables present an aging analysis of our loan and lease portfolio (in thousands):


	December 31, 2024
					90 Days
	30-59 Days		60-89 Days		or More		Total		Loans Not		Total
	Past Due		Past Due		Past Due		Past Due		Past Due		Loans
Commercial real estate:
Non-owner occupied	$	378	$	—	$	263	$	641	$	1,079,763	$	1,080,404
Owner occupied		731		47		539		1,317		866,361		867,678
Consumer real estate		2,258		826		764		3,848		737,988		741,836
Construction and land development		523		—		—		523		361,212		361,735
Commercial and industrial		1,417		367		1,636		3,420		772,200		775,620
Leases		1,645		—		2,118		3,763		61,115		64,878
Consumer and other		96		24		18		138		14,051		14,189
Total	$	7,048	$	1,264	$	5,338	$	13,650	$	3,892,690	$	3,906,340


	December 31, 2023
					90 Days
	30-59 Days		60-89 Days		or More		Total		Loans Not		Total
	Past Due		Past Due		Past Due		Past Due		Past Due		Loans
Commercial real estate:
Non-owner occupied	$	—	$	—	$	571	$	571	$	940,218		940,789
Owner occupied		52		270		1,089		1,411		797,005		798,416
Consumer real estate		2,216		1,347		561		4,124		645,743		649,867
Construction and land development		631		—		620		1,251		325,934		327,185
Commercial and industrial		956		330		2,286		3,572		642,346		645,918
Leases		1,208		132		212		1,552		67,200		68,752
Consumer and other		80		9		98		187		13,348		13,535
Total	$	5,143	$	2,088	$	5,437	$	12,668	$	3,431,794	$	3,444,462

The table below presents the amortized cost basis of loans on nonaccrual status and loans past due 90 or more days and still accruing interest at December 31, 2024, and 2023. Also presented is the balance of loans on nonaccrual status at December 31, 2024, and 2023, for which there was no related allowance for credit losses recorded (in thousands):


	December 31, 2024						December 31, 2023
	Total		Nonaccrual		Loans Past Due		Total		Nonaccrual		Loans Past Due
	Nonaccrual		With No Allowance		Over 90 Days		Nonaccrual		With No Allowance		Over 90 Days
	Loans		for Credit Losses		Still Accruing		Loans		for Credit Losses		Still Accruing
Commercial real estate:
Non-owner occupied	$	514	$	263	$	—	$	571	$	263	$	—
Owner occupied		906		539				1,473		1,089
Consumer real estate		1,995		752		—		2,647		1,562		—
Construction and land development		39		—		—		620		—		—
Commercial and industrial		1,820		—		144		2,480		160		—
Leases		2,433		—		—		140		—		72
Consumer and other		2		—		18		—		—		98
Total	$	7,709	$	1,554	$	162	$	7,931	$	3,074	$	170

The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses (in thousands):


	December 31, 2024
	Real Estate		Other		Total
Commercial real estate:
Non-owner occupied	$	733	$	—	$	733
Owner occupied		4,636				4,636
Consumer real estate		1,139		—		1,139
Construction and land development		262		—		262
Commercial and industrial		—		2,286		2,286
Leases		—		534		534
Consumer and other		—		—		—
Total	$	6,770	$	2,820	$	9,590

	December 31, 2023
	Real Estate		Other		Total
Commercial real estate:
Non-owner occupied	$	780	$	—	$	780
Owner occupied		4,375				4,375
Consumer real estate		2,756		—		2,756
Construction and land development		1,411		—		1,411
Commercial and industrial		—		1,018		1,018
Leases		—		—		—
Consumer and other		—		—		—
Total	$	9,322	$	1,018	$	10,340

Impaired Loans and Leases

The following table details the average recorded investment, and the amount of interest income recognized on a cash basis for impaired loans at December 31, 2022, as determined under ASC 310 prior to the adoption of ASU 2016-13. A loan or lease held for investment is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due (both principal and interest) according to the terms of the loan or lease agreement (in thousands):


	Year Ended December 31, 2022
	Average		Interest
	Recorded		Income
	Investment		Recognized
Impaired loans and leases without a valuation allowance:
Commercial real estate:
Non-owner occupied	$	—	$	—
Owner occupied		122		—
Consumer real estate		1,728		94
Construction and land development		—		—
Commercial and industrial		—		—
Leases		—		—
Consumer and other		—		—
		1,850		94
Impaired loans and leases with a valuation allowance:
Commercial real estate:
Non-owner occupied		343		—
Owner occupied		—		—
Consumer real estate		52		—
Construction and land development		515		—
Commercial and industrial		19		—
Leases		—		—
Consumer and other		—		—
		929		—
PCI loans and leases:
Commercial real estate:
Non-owner occupied		702		57
Owner occupied		—		—
Consumer real estate		819		50
Construction and land development		—		—
Commercial and industrial		—		—
Leases		—		—
Consumer and other		2		—
		1,523		107
Total impaired loans and leases	$	4,302	$	201

Loan Modifications to Borrowers Experiencing Financial Difficulty:

The table below shows the amortized cost of loans and leases made to borrowers experiencing financial difficulty that were modified during the years ended December 31, 2024, and 2023, respectively. (dollars in thousands):


					Payment Delay
	Payment		Term		and Term
Year ended December 31, 2024	Delay		Extension		Extension		Total
Commercial real estate:
Non-owner occupied	$	—	$	—	$	—	$	—
Owner occupied		—		—		—		—
Consumer real estate		—		301		—		301
Construction and land development		—		—		—		—
Commercial and industrial		—		24		—		24
Leases		—		—		—		—
Consumer and other		—		—		—		—
Total	$	—	$	325	$	—	$	325

					Payment Delay
	Payment		Term		and Term
Year ended December 31, 2023	Delay		Extension		Extension		Total
Commercial real estate:							$	—
Non-owner occupied	$	—	$	2,492	$	—	$	2,492
Owner occupied		386		38		—		424
Consumer real estate		—		446		—		446
Construction and land development		—		690		—		690
Commercial and industrial		57		—		136		193
Leases		—		—		—		—
Consumer and other		—		—		—		—
Total	$	443	$	3,666	$	136	$	4,245

The following table summarizes the financial impacts of loan modifications made to borrowers experiencing financial difficulty for the year ended December 31, 2024, and 2023, respectively (dollars in thousands):


	Weighted-Average
	Term		Weighted-Average
	Extension		Total Payment
Year ended December 31, 2024	(in months)		Delay
Commercial real estate:
Non-owner occupied		—	$	—
Owner occupied		—		—
Consumer real estate		63		—
Construction and land development		—		—
Commercial and industrial		38		—
Leases		—		—
Consumer and other		—		—

	Weighted-Average
	Term		Weighted-Average
	Extension		Total Payment
Year ended December 31, 2023	(in months)		Delay
Commercial real estate:
Non-owner occupied		7	$	—
Owner occupied		180		22
Consumer real estate		16		—
Construction and land development		8		—
Commercial and industrial		30		6
Leases		—		—
Consumer and other		—		—

The table below shows the amortized cost of loans and leases made to borrowers experiencing financial difficulty that defaulted during the year ended December 31, 2024. No defaults for the year ended December 31, 2023. (dollars in thousands):


					Payment Delay
	Payment		Term		and Term
Year ended December 31, 2024	Delay		Extension		Extension		Total
Commercial real estate:
Non-owner occupied	$	—	$	—	$	—	$	—
Owner occupied		—		—		—		—
Consumer real estate		—		60		—		60
Construction and land development		—		—		—		—
Commercial and industrial		—		—		—		—
Leases		—		—		—		—
Consumer and other		—		—		—		—
Total	$	—	$	60	$	—	$	60

The table below shows an age analysis of loans and leases made to borrowers experiencing financial difficulty that were modified in the last twelve months, (in thousands):


	December 31, 2024
					90 Days
			30-89 Days		or More
	Current		Past Due		Past Due		Nonaccrual		Total
Commercial real estate:
Non-owner occupied	$	—	$	—	$	—	$	—	$	—
Owner occupied		—		—		—		—		—
Consumer real estate		168		—		—		134		302
Construction and land development		—		—		—		—		—
Commercial and industrial		14		—		—		9		23
Leases		—		—		—		—		—
Consumer and other		—		—		—		—		—
Total	$	182	$	—	$	—	$	143	$	325

Foreclosure Proceedings and Balances:

As of December 31, 2024, there were no residential real estate properties in which physical possession had been obtained and included within other real estate owned assets and two properties totaling $279 thousand at December 31, 2023. There were two residential real estate loans totaling $256 thousand in the process of foreclosure at December 31, 2024, and two for $1.2 million at December 31, 2023.

Related Party Loans:

In the ordinary course of business, the Company has granted loans to certain related interests, including directors, executive officers, and their affiliates (collectively referred to as "related parties"). Such loans are made in the ordinary course of business and on substantially the same terms as those for comparable transactions prevailing at the time and do not present other unfavorable features. A summary of activity in loans to related parties is as follows (in thousands):


	2024		2023
Balance, beginning of year	$	20,836	$	14,246
Disbursements		3,619		8,653
Repayments		(2,557)		(2,063)
Balance, end of year	$	21,898	$	20,836

At December 31, 2024, the Company had pre-approved but unused lines of credit totaling approximately $8.1 million to related parties.

Premises and Equipment

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

Premises and Equipment

Note 6. Premises and Equipment

A summary of premises and equipment at December 31, is as follows (in thousands):


	Useful Life	2024		2023
Land and land improvements	Indefinite	$	20,973	$	21,403
Building and leasehold improvements	15-40 years		73,539		71,582
Furniture, fixtures and equipment	3-7 years		25,999		24,301
Construction in progress			1,474		2,269
Total, gross			121,985		119,555
Accumulated depreciation			(30,892)		(26,592)
Total, net		$	91,093	$	92,963

At December 31, 2024 management estimates the cost necessary to complete the construction in progress will be approximately $214 thousand.

Depreciation and amortization expense relating to premises and equipment was $5.2 million, $5.1 million and $4.7 million for the years ended December 31, 2024, 2023 and 2022, respectively.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Note 7. Goodwill and Intangible Assets

Goodwill and Intangible Assets:

In accordance with FASB ASC 350, Goodwill and Other, regarding testing goodwill for impairment provides an entity the option to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. The Company performs its annual goodwill impairment test as of December 31, of each year, and for 2024 the results of the qualitive assessment provided no indication of potential impairment. Management will continue to evaluate the economic conditions at future reporting periods for applicable changes.

The Company’s other intangible assets consist of core deposit intangibles, insurance agency customer relationships and insurance agency tradename. They are initially recognized based on a valuation performed as of the consummation date. The core deposit intangible is amortized over the average remaining life of the acquired customer deposits, the insurance agency customer relationships are amortized over 14 years and the tradename is amortized over five years.

The carrying amount of goodwill at December 31, 2024, and 2023, was $96.1 million.

Other intangible assets as of the dates indicated is summarized below (in thousands):


	Core Deposit		Customer Relationships		Tradename
Amortized other intangible assets:	Intangibles		Intangibles		Intangibles		Total
December 31, 2024:
Beginning balance January 1, 2024, gross	$	17,470	$	5,670	$	63	$	23,203
Less: accumulated amortization		(11,435)		(3,127)		(63)		(14,625)
Balance, December 31, 2024, other intangible assets, net	$	6,035	$	2,543	$	-	$	8,578

December 31, 2023:
Beginning balance January 1, 2023, gross	$	17,470	$	5,670	$	63	$	23,203
Less: accumulated amortization		(9,758)		(2,379)		(63)		(12,200)
Balance, December 31, 2023, other intangible assets, net	$	7,712	$	3,291	$	-	$	11,003

The aggregate amortization expense for other intangibles assets for the year ended December 31, 2024, was $2.4 million, and for the years ended December 31, 2023, and 2022, was $2.6 million.

The estimated aggregate amortization expense for future periods for other intangible assets is as follows (in thousands):


2025	$	2,256
2026		2,086
2027		1,904
2028		1,139
2029		669
Thereafter		524
Total	$	8,578

Deposits

12 Months Ended

Dec. 31, 2024

Deposits [Abstract]

Deposits

Note 8. Deposits

The aggregate amount of time deposits in denominations of $250,000 or more was $302.8 million and $225.7 million at December 31, 2024 and 2023, respectively. At December 31, 2024, the scheduled maturities of time deposits are as follows (in thousands):


2025	$	772,344
2026		48,273
2027		12,917
2028		7,869
2029		3,237
Thereafter		—
Total	$	844,640

As of December 31, 2024, and 2023, there was a fair value adjustment of $39 thousand and $106 thousand, respectively, to time deposits as a result of business combinations.

From time to time, the Company engages in deposit transactions with its directors, executive officers and their related interests (collectively referred to as "related parties"). Such deposits are made in the ordinary course of business and on substantially the same terms as those for comparable transactions prevailing at the time and do not present other unfavorable features. The total amount of related party deposits was $70.6 million and $85.0 million at December 31, 2024 and 2023, respectively.

Borrowings, Line of Credit and Subordinated Debt

12 Months Ended

Dec. 31, 2024

Borrowings, Line of Credit and Subordinated Debt [Abstract]

Borrowings, Line of Credit and Subordinated Debt

Note 9. Borrowings and Line of Credit

Securities Sold Under Agreements to Repurchase:

Securities sold under repurchase agreements, which are secured borrowings, generally mature within one to four days from the transaction date. Securities sold under repurchase agreements are reflected at the amount of cash received in connection with the transaction. The Company may be required to provide additional collateral based on the fair value of the underlying securities. The Company monitors the fair value of the underlying securities on a daily basis.

At December 31, 2024 and 2023, the Company had securities sold under agreements to repurchase of $4.1 million and $5.1 million, respectively, with commercial checking customers which were secured by government agency securities. The average balance for 2024 and 2023 was $4.7 million and $5.1 million, respectively. The maximum month-end outstanding balance for 2024 and 2023 was $5.8 million and $6.1 million, respectively. The carrying value of investment securities pledged as collateral under repurchase agreements was $6.5 million and $7.6 million at December 31, 2024 and December 31, 2023, respectively.

Federal Reserve Bank:

The Bank has agreements with the Federal Reserve Bank’s discount window to provide additional funding to the Bank. The Federal Reserve discount window line is collateralized by a pool of commercial real estate loans and commercial and industrial loans.

At December 31, 2024 and 2023, the funding capacity and loans secured for borrowings was as follows (in thousands):


	2024		2023
Maximum funding capacity	$	427,811	$	283,048
Borrowings		—		—
Additional funding capacity	$	427,811	$	283,048
Loans secured for borrowings	$	537,368	$	379,827

Federal Home Loan Bank Advances:

The Bank has agreements with the Federal Home Loan Bank of Cincinnati ("FHLB") that can provide advances to the Bank. All of the advances are secured by a blanket lien on qualifying first mortgages on 1-4 family residential and commercial properties and are pledged as collateral for these advances. There were no securities pledged to FHLB at December 31, 2024 and 2023.

At December 31, 2024 and 2023, the borrowing capacity and loans secured for advances was as follows (in thousands):


	2024		2023
Maximum borrowing capacity	$	518,559	$	573,888
FHLB advances		—		—
Standby letters of credit		(211,982)		(103,982)
Additional borrowing capacity	$	306,577	$	469,906
Loans secured for advances	$	822,565	$	809,707

The Company had no FHLB advances as of December 31, 2024 and 2023.

Federal Funds Purchased:

There were no federal funds purchased as of December 31, 2024, and 2023.

Line of Credit:

The Company has a revolving line of credit for an aggregate amount of $35.0 million at December 31, 2024, with a maturity of February 1, 2025. On January 21, 2025, the maturity date was extended to May 1, 2025. At December 31, 2024, and 2023, $4.0 million and $8.0 million, respectively, was outstanding under the line of credit.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/470/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

+ Details

Subordinated debt

12 Months Ended

Dec. 31, 2024

Subordinated debt [Abstract]

Subordinated debt

Note 10. Subordinated Debt

On September 28, 2018, the Company issued $40 million of 5.625% fixed-to-floating rate subordinated notes (the "Notes"), which was outstanding as of December 31, 2024 and 2023. Unamortized debt issuance cost was $316 thousand and $401 thousand at December 31, 2024 and 2023, respectively.

The Notes initially bore interest at a rate of 5.625% per annum from and including September 28, 2018, to but excluding October 2, 2023, with interest during this period payable semi-annually in arrears. As of October 2, 2023, to but excluding the maturity date or early redemption date, the interest rate has, with the sunset of the London Inter-bank Offered Rate,

reset quarterly to an annual floating rate equal to three-month Chicago Mercantile Exchange published term Secured Overnight Financing Rate (“SOFR”), plus 281.161 basis points, with interest during this period payable quarterly in arrears. The Notes are redeemable by the Company, in whole or in part, on or after October 2, 2023, and at any time, in whole but not in part, upon the occurrence of certain events. The Notes have been structured to qualify initially as Tier 2 capital for the Company for regulatory capital purposes and mature on October 2, 2028.

The Notes debt issuance costs totaled $844 thousand and will be amortized through the Notes’ maturity date. Amortization expense totaled $84 thousand for each of the years ended December 31, 2024, 2023 and 2022, respectively.

On September 1, 2021, the Company acquired $2.5 million of subordinated notes (“sub-debt”) from the acquisition of Sevier County Bancshares, Inc. The sub-debt bears interest at a rate of 6.75% per annum until August 14, 2024, with the interest during this period payable semi-annually in arrears. On August 14, 2024, the Company redeemed this sub-debt in whole.

Leases

12 Months Ended

Dec. 31, 2024

Leases [Abstract]

Leases

Note 11. Leases

A lease is defined as a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration.

Substantially all of the leases in which the Company is the lessee are comprised of real estate for branches and office space with terms extending through 2044. All of our leases are classified as operating leases. With the adoption of Topic 842, operating lease agreements are required to be recognized on the consolidated balance sheet as a right-of-use (“ROU”) asset and a corresponding lease liability.

The following table represents the consolidated balance sheet classification of the Company’s ROU assets and lease liabilities. The Company elected not to include short-term leases (i.e., leases with initial terms of twelve months or less), or equipment leases (deemed immaterial) on the consolidated balance sheet (in thousands):


	Balance Sheet	December 31,		December 31,
	Location	2024		2023
Assets:
Operating lease right-of-use assets	Other assets	$	11,951	$	9,894
Liabilities:
Operating lease liabilities	Other liabilities	$	12,472	$	10,303

The calculated amount of the ROU assets and lease liabilities in the table above are impacted by the length of the lease term and the discount rate used to present value the minimum lease payments. The Company’s lease agreements often include one or more options to renew at the Company’s discretion. If at lease inception the Company considers the exercising of a renewal option to be reasonably certain, the Company will include the extended term in the calculation of the ROU asset and lease liability. Regarding the discount rate, Topic 842 requires the use of the rate implicit in the lease whenever this rate is readily determinable. As this rate is rarely determinable, the Company utilizes its incremental borrowing rate at lease inception, on a collateralized basis, over a similar term.

As of December 31, 2024, the weighted average remaining lease term was 10.41 years and the weighted average discount rate was 3.53%.

The Company elected, for all classes of underlying assets, not to separate lease and non-lease components and instead to account for them as a single lease component, the variable lease cost primarily represents variable payments such as common area maintenance. The following table represents lease costs and other lease information for the years ended December 31, (in thousands):


	Year Ended
	December 31,
	2024		2023		2022
Lease costs:
Operating lease costs	$	1,919	$	1,687	$	1,633
Variable lease costs		88		117		100
Sublease income		(24)		—		—
Net lease cost	$	1,983	$	1,804	$	1,733
Other information:
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	1,810	$	1,421	$	1,562

Future minimum payments for operating leases with initial or remaining terms of one year or more as of December 31, 2024 were as follows (in thousands):


	Amounts
2025	$	1,725
2026		1,675
2027		1,469
2028		1,464
2029		1,398
Thereafter		7,650
Total future minimum lease payments		15,381
Amounts representing interest		(2,909)
Present value of net future minimum lease payments	$	12,472

Net lease expense for the years ended December 31, 2024, 2023, and 2022, was $2.0 million, $1.8 million and $1.7 million, respectively.

The Company entered into two leasing arrangements for branch offices with companies that are wholly owned by a board of director’s immediate family. The Company has determined that these leasing arrangements were considered economically fair and in the best interest of the Company. For the years ended December 31, 2024, 2023, and 2022, the Company paid $165 thousand, $157 thousand and $150 thousand, respectively, for base rent payments.

Income Taxes

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Income Taxes

Note 12. Income Taxes

Income tax expense in the consolidated statements of income for the years ended December 31, 2024, 2023, and 2022, includes the following (in thousands):


	2024		2023		2022
Current tax expense
Federal	$	8,717	$	5,632	$	10,412
State		481		692		2,029
Deferred tax expense related to:
Federal		(380)		1,100		(407)
State		500		209		(148)
Total income tax expense	$	9,318	$	7,633	$	11,886

The income tax expense is different from the expected tax expense computed by multiplying income before income tax expense by the statutory income tax rate of 21%. The reasons for this difference are as follows (in thousands):


	2024		2023		2022
Federal income tax expense computed at the statutory rate	$	9,546	$	7,607	$	11,531
State income taxes, net of federal tax benefit		775		712		1,486
Nondeductible acquisition expenses		—		—		1
Tax-exempt interest		(683)		(419)		(624)
Bank-owned life insurance		(521)		(413)		(389)
Tax benefit from stock options		(26)		(68)		(170)
Other		227		214		51
Total income tax expense	$	9,318	$	7,633	$	11,886

The components of the net deferred tax asset, which are included in Other Assets in the consolidated balance sheets, as of December 31, 2024 and 2023, were as follows (in thousands):


	2024		2023
Deferred tax assets:
Allowance for loan losses	$	9,029	$	9,075
Unfunded commitments		636		618
Fair value adjustments		1,211		1,584
Unrealized losses on investment securities		7,969		8,514
Unrealized losses on hedges		274		508
Other real estate owned		13		9
Deferred compensation		1,758		1,132
Lease liability		3,204		2,667
Federal net operating loss carryforward		3,713		4,024
Other		1,502		1,992
Total deferred tax assets		29,309		30,123
Deferred tax liabilities:
Accumulated depreciation		2,384		2,451
Core deposit intangible		1,226		1,774
Right of use asset		3,071		2,561
Other		1,221		1,031
Total deferred tax liabilities		7,902		7,817
Net deferred tax asset	$	21,407	$	22,306

At December 31, 2024, the Company has a federal net operating loss carryforward recorded of approximately $17.7 million acquired with the acquisition of Sevier County Bancshares, Inc. The net operating loss is subject to Section 382 limitations. The federal net operating loss will begin to expire in 2031. The income tax returns of the Company for 2023, 2022, and 2021 are subject to examination by the federal and state taxing authorities, generally for three years after they were filed.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Employee Benefit Plans

12 Months Ended

Dec. 31, 2024

Defined Benefit Plan [Abstract]

Employee Benefit Plans

Note 13. Employee Benefit Plans

401(k) Plan:

The Company provides a deferred salary reduction plan (“Plan”) under Section 401(k) of the Internal Revenue Code covering substantially all employees. After 90 days of service the Company matches 100% of employee contributions up to 3% of compensation and 50% of employee contributions on the next 2% of compensation. The Company’s contribution to the Plan for the years ended December 2024, 2023, and 2022, was $1.9 million, $1.8 million and $1.6 million, respectively.

Equity Incentive Plans:

The Compensation Committee of the Company’s Board of Directors may grant or award eligible participants stock options, restricted stock, restricted stock units, stock appreciation rights, and other stock-based awards or any combination of awards (collectively referred to herein as "Rights"). At December 31, 2024, the Company had one active equity incentive plan available for future grants, the 2015 Stock Incentive Plan, which has 1,595,020 Rights available for future grants or awards.

The Company’s 2015 Stock Incentive Plan has 10,148 Rights issued.

Stock Options:

A summary of the activity in these stock option plans is presented in the following table:


		Weighted
		Average
		Exercisable
	Number	Price
Outstanding at December 31, 2022	32,045	$	12.04
Granted	—		—
Exercised	(15,705)		10..47
Forfeited	—		—
Outstanding at December 31, 2023	16,340		13.55
Granted	—		—
Exercised	(6,192)		11.09
Forfeited	—		—
Outstanding at December 31, 2024	10,148		15.05

Information pertaining to options outstanding at December 31, 2024, is as follows:

Options Outstanding

Options Exercisable

Weighted-

Average

Weighted-

Remaining

Average

Exercise

Number

Contractual

Exercise

Number

Exercise

Prices

Outstanding

Life

Price

Exercisable

Price

$

15.05

10,148

0.75 years

$

15.05

10,148

$

15.05

Outstanding, end of period

10,148

0.75 years

$

15.05

10,148

$

15.05

The Company did not recognize any stock option-based compensation expense for the year ended December 31, 2024, 2023 and 2022, respectively, as all stock options are fully vested. As of December 31, 2024, all options were fully vested and currently no future compensation cost will be recognized related to nonvested stock-based compensation arrangements granted under the Plans.

The intrinsic value of options exercised during the year ended December 31, 2024 and 2023 was $69 thousand and $242 thousand, respectively. The aggregate intrinsic value of total options outstanding and exercisable options at December 31, 2024, was $162 thousand. Cash received from options exercised under all share-based payment arrangements for the period ended December 31, 2024, was $68 thousand.

No options vested during the year ended December 31, 2024, and 2023, respectively. The income tax benefit recognized for the exercise of options during the periods ended December 31, 2024, 2023, and 2022 was $14 thousand, $55 thousand, and $209 thousand, respectively.

Restricted Stock Awards:

A summary of the activity of the Company’s unvested restricted stock awards for the year ended December 31, 2024 is presented below:

The following table summarizes activity relating to non-vested restricted stock awards:


		Weighted
		Average
		Grant-Date
	Number	Fair Value
Outstanding at December 31, 2022	129,836	$	19.61
Granted	91,582		26.13
Exercised	(33,058)		22.24
Forfeited/expired	(16,590)		23.31
Outstanding at December 31, 2023	171,770		22.22
Granted	79,643		24.04
Exercised	(51,655)		21.78
Forfeited/expired	(3,899)		24.90
Outstanding at December 31, 2024	195,859		23.02

The Company measures the fair value of restricted stock awards based on the price of the Company’s common stock on the grant date, and compensation expense is recorded over the vesting period. The compensation expense for restricted

stock awards during the years ended December 31, 2024, 2023 and 2022, was $1.6 million, $1.4 million, and $1.3 million, respectively. As of December 31, 2024, there was $1.8 million of unrecognized compensation cost related to non-vested restricted stock awards granted under the plan. The cost is expected to be recognized over a weighted average period of 1.89 years. The grant-date fair value of restricted stock awards vested was $1.1 million for the year ended December 31, 2024.

Stock Appreciation Rights ("SARs"):

When SARs are issued, they are assigned an exercisable price based on the closing stock price on the date of grant. The SARs are recorded at fair market value and adjusted through salaries and employee benefits expense. The SAR’s will be settled through cash based on the difference of Company’s closing stock price on exercise date and original grant date stock price. SARs compensation expense of $25 thousand, ($70) thousand and $93 thousand was recognized for the years ended December 31, 2024, 2023, and 2022, respectively. The credit adjustment for the year ended December 31, 2023, is related to the fair value evaluation of SARs.

A summary of the status of SARs plans is presented in the following table:


		Weighted
		Average
	Number	Exercisable Price
Outstanding at December 31, 2022	36,000	$	18.25
Granted	—		—
Exercised	(16,000)		15.19
Forfeited/Expired	—		—
Outstanding at December 31, 2023	20,000		20.70
Granted	—		—
Exercised	(20,000)		20.70
Forfeited/Expired	—		—
Outstanding at December 31, 2024	—	$	—

As of December 31, 2024, all SARs have been exercised, and none are outstanding.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 14. Commitments and Contingent Liabilities

Commitments:

The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing and depository needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. Such commitments involve, to varying degrees, elements of credit risk and interest rate risk in excess of the amount recognized in the balance sheets. The majority of all commitments to extend credit are variable rate instruments while the standby letters of credit are primarily fixed rate instruments. The Company’s exposure to credit loss is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments as it does for on-balance sheet instruments.

A summary of the Company's total contractual amount for all off-balance sheet commitments for the years ended December 31, 2024 and 2023, are as follows (in thousands):


	December 31,		December 31,
	2024		2023
Commitments to extend credit	$	828,755	$	716,951
Standby letters of credit		23,246		7,611

At December 31, 2024, and 2023, the allowance for these off-balance sheet commitments, included in other liabilities in the consolidated balance sheet, was $2.5 million and $2.4 million, respectively. The expense (credit) related to the allowance for off-balance sheet commitments during the years ended December 31, 2024, 2023 and 2022, was $87 thousand, ($725) thousand and $15 thousand, respectively.

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer. Collateral held varies, but may include accounts receivable, inventory, property and equipment, residential real estate, and income-producing commercial properties.

Standby letters of credit issued by the Company are conditional commitments to guarantee the performance of a customer to a third party. Those letters of credit are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Collateral held varies and is required in instances which the Company deems necessary. At December 31, 2024 and 2023, the carrying amount of liabilities related to the Company’s obligation to perform under standby letters of credit was insignificant. The Company has not been required to perform on any standby letters of credit, and the Company has not incurred any losses on standby letters of credit for the years ended December 31, 2024, 2023 and 2022.

Contingent Liabilities:

The Company is subject in the normal course of business to various pending and threatened legal proceedings in which claims for monetary damages are asserted. Management, after consultation with legal counsel, does not anticipate that the aggregate ultimate liability arising out of litigation pending or threatened against the Company will be material to the Company’s consolidated financial position. On an on-going basis, the Company assesses any potential liabilities or contingencies in connection with such legal proceedings. For those matters where it is deemed probable that the Company will incur losses and the amount of the losses can be reasonably estimated, the Company would record an expense and corresponding liability in its consolidated financial statements.

Regulatory Matters

12 Months Ended

Dec. 31, 2024

Banking and Thrift [Abstract]

Regulatory Matters

Note 15. Regulatory Matters

Regulatory Capital Requirements:

The final rules implementing the Basel Committee on Banking Supervision's capital guidelines for U.S. banks (Basel III rules) became effective January 1, 2015. In order to avoid restrictions on capital distributions and discretionary bonus payments to executives, under the new rules a covered banking organization is also required to maintain a “capital conservation buffer” in addition to its minimum risk-based capital requirements. This buffer is required to consist solely of common equity Tier 1, and the buffer applies to all three risk-based measurements (CET1, Tier 1 capital and total capital). As of January 1, 2019, an additional amount of Tier 1 common equity equal to 2.5% of risk-weighted assets is required for compliance with the capital conservation buffer. The ratios for the Company and the Bank are currently sufficient to satisfy the fully phased-in conservation buffer. At December 31, 2024, the Company and the Bank exceeded the minimum regulatory requirements and exceeded the threshold for the "well capitalized" regulatory classification.

Regulatory Restrictions on Dividends:

Pursuant to Tennessee banking law, the Bank may not, without the prior consent of the Commissioner of the Tennessee Department of Financial Institutions (the “TDFI”), pay any dividends to the Company in a calendar year in excess of the total of the Bank’s retained net income for that year plus the retained net income for the preceding two years. Because this test involves a measure of net income, any charge on the Bank’s income statement, such as an impairment of goodwill, could impair the Bank’s ability to pay dividends to the Company. Under Tennessee corporate law, the Company is not permitted to pay dividends if, after giving effect to such payment, it would not be able to pay its debts as they become due in the usual course of business or its total assets would be less than the sum of its total liabilities plus any amounts needed to satisfy any preferential rights if it were dissolving. In addition, in deciding whether or not to declare a dividend of any particular size, the Company’s board of directors must consider its and the Bank’s current and prospective capital, liquidity,

and other needs. In addition to state law limitations on the Company’s ability to pay dividends, the Federal Reserve imposes limitations on the Company’s ability to pay dividends. Federal Reserve regulations limit dividends, stock repurchases and discretionary bonuses to executive officers if the Company’s regulatory capital is below the level of regulatory minimums plus the applicable capital conservation buffer.

During the years ended December 31, 2024 and 2023, the Bank paid $22.5 million and $10 million in dividends to the Company. Since the fourth quarter of 2019, the Company has paid a quarterly common stock dividend. During the years ended December 31, 2024, and 2023, the Company paid a quarterly common stock dividend of $0.08 in each year, respectively. The amount and timing of all future dividend payments by the Company, if any, is subject to discretion of the Company’s board of directors and will depend on the Company’s earnings, capital position, financial condition and other factors, including new regulatory capital requirements, as they become known to the Company.

Regulatory Capital Levels:

Actual and required capital levels at December 31, 2024 and 2023 are presented below (dollars in thousands):


									Minimum to be
									well
									capitalized under
					Minimum for				prompt
					capital				corrective action
		Actual			adequacy purposes				provisions¹
	Amount		Ratio		Amount		Ratio		Amount		Ratio
December 31, 2024
SmartFinancial:
Total Capital (to Risk Weighted Assets)	$	470,635	11.10	%	$	339,044	8.00	%		N/A	N/A
Tier 1 Capital (to Risk Weighted Assets)		413,616	9.76	%		254,283	6.00	%		N/A	N/A
Common Equity Tier 1 Capital (to Risk Weighted Assets)		413,616	9.76	%		190,712	4.50	%		N/A	N/A
Tier 1 Capital (to Average Assets)²		413,616	8.29	%		199,585	4.00	%		N/A	N/A

SmartBank:
Total Capital (to Risk Weighted Assets)	$	478,368	11.30	%	$	338,774	8.00	%	$	423,467	10.00	%
Tier 1 Capital (to Risk Weighted Assets)		445,159	10.51	%		254,080	6.00	%		338,774	8.00	%
Common Equity Tier 1 Capital (to Risk Weighted Assets)		445,159	10.51	%		190,560	4.50	%		275,253	6.50	%
Tier 1 Capital (to Average Assets)²		445,159	8.94	%		199,214	4.00	%		249,017	5.00	%

December 31, 2023
SmartFinancial:
Total Capital (to Risk Weighted Assets)	$	448,050	11.80	%	$	303,658	8.00	%		N/A	N/A
Tier 1 Capital (to Risk Weighted Assets)		385,795	10.16	%		227,744	6.00	%		N/A	N/A
Common Equity Tier 1 Capital (to Risk Weighted Assets)		385,795	10.16	%		170,808	4.50	%		N/A	N/A
Tier 1 Capital (to Average Assets)		385,795	8.27	%		186,672	4.00	%		N/A	N/A

SmartBank:
Total Capital (to Risk Weighted Assets)	$	456,134	12.02	%	$	303,680	8.00	%	$	379,600	10.00	%
Tier 1 Capital (to Risk Weighted Assets)		427,559	11.26	%		227,760	6.00	%		303,680	8.00	%
Common Equity Tier 1 Capital (to Risk Weighted Assets)		427,559	11.26	%		170,820	4.50	%		246,740	6.50	%
Tier 1 Capital (to Average Assets)		427,559	9.18	%		186,363	4.00	%		232,954	5.00	%

1	The prompt corrective action provisions are applicable at the Bank level only.

2	Average assets for the above calculations were based on the most recent quarter.

- Definition

The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union.

+ References + Details

Concentrations of Credit Risk

12 Months Ended

Dec. 31, 2024

Risks and Uncertainties [Abstract]

Concentrations of Credit Risk

Note 16. Concentrations of Credit Risk

The Company originates primarily commercial, residential, and consumer loans to customers in East and Middle Tennessee, Alabama, and Florida. The ability of the majority of the Company’s customers to honor their contractual loan obligations is dependent on the economy in these areas.

Seventy-eight percent of the Company’s loan portfolio is concentrated in loans secured by real estate, of which a substantial portion is secured by real estate in the Company’s primary market areas. Commercial real estate, including commercial construction loans, represented 56% of the loan portfolio at December 31, 2024, and 2023, respectively. Accordingly, the ultimate collectability of the loan portfolio and recovery of the carrying amount of other real estate owned is susceptible to changes in real estate conditions in the Company’s primary market areas. The other concentrations of credit by type of loan are set forth in Note 5.

Fair Value of Assets and Liabilities

12 Months Ended

Dec. 31, 2024

Fair Value Disclosures [Abstract]

Fair Value Disclosures

Note 17. Fair Value of Assets and Liabilities

Determination of Fair Value:

The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. In accordance with the “Fair Value Measurements and Disclosures” ASC Topic 820, the fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument.

ASC Topic 820 provides a consistent definition of fair value, which focuses on exit price in an orderly transaction between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact business at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The fair value is a reasonable point within the range that is most representative of fair value under current market conditions.

Fair Value Hierarchy:

In accordance with this guidance, the Company groups its financial assets and financial liabilities generally measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value.

Level 1 - Valuation is based on quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 assets and liabilities generally include debt and equity securities that are traded in an active exchange market. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities.

Level 2 - Valuation is based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. The valuation may be based on 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 for substantially the full term of the asset or liability.

Level 3 - Valuation is based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is

determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which determination of fair value requires significant management judgment or estimation.

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

The following methodologies were used by the Company in estimating fair value disclosures for financial instruments:

Securities available-for-sale: The fair value of U.S. Treasury, U.S. Government-sponsored enterprises, municipal securities, other debt securities and mortgage-backed securities, is estimated using a third party pricing service. The third party provider evaluates securities based on comparable investments with trades and market data and will utilize pricing models that use a variety of inputs, such as benchmark yields, reported trades, broker-dealer quotes, issuer spreads, benchmark securities, bids and offers as needed. These securities are generally classified as Level 2.

Derivative financial instruments - The fair value for derivative financial instruments and interest rate swap agreements is determined based on market prices, broker-dealer quotations on similar products, or other related input parameters. The derivative financial instruments are generally classified as Level 2.

Recurring Measurements of Fair Value:

The tables below present the recorded amount of assets and liabilities measured at fair value on a recurring basis are as follows (in thousands):


			Quoted Prices in		Significant		Significant
			Active Markets		Other		Other
			for Identical		Observable		Unobservable
			Assets		Inputs		Inputs
Description	Fair Value		(Level 1)		(Level 2)		(Level 3)
December 31, 2024:
Assets:
Securities available-for-sale:
U.S. Treasury	$	76,226	$	—	$	76,226	$	—
U.S. Government-sponsored enterprises (GSEs)		39,188		—		39,188		—
Municipal securities		17,690		—		17,690		—
Other debt securities		39,435		—		39,435		—
Mortgage-backed securities (GSEs)		309,789		—		309,789		—
Total securities available-for-sale		482,328		—		482,328		—

Derivative financial instruments and interest rate swap agreements		12,135		—		12,135		—
Total assets at fair value	$	494,463	$	—	$	494,463	$	—

Liabilities:
Derivative financial instruments and interest rate swap agreements	$	13,198	$	—	$	13,198	$	—

December 31, 2023:
Assets:
Securities available-for-sale:
U.S. Treasury	$	76,033	$	—	$	76,033	$	—
U.S. Government-sponsored enterprises (GSEs)		48,093		—		48,093		—
Municipal securities		18,276		—		18,276		—
Other debt securities		33,069		—		33,069		—
Mortgage-backed securities (GSEs)		232,939		—		232,939		—
Total securities available-for-sale		408,410		—		408,410		—

Derivative financial instruments and interest rate swap agreements		12,821		—		12,821		—
Total assets at fair value	$	421,231	$	—	$	421,231	$	—

Liabilities:
Derivative financial instruments and interest rate swap agreements	$	14,807	$	—	$	14,807	$	—

The Company has no assets or liabilities whose fair values are measured on a recurring basis using Level 3 inputs. Additionally, during the years ended December 31, 2024, and 2023, there were no transfers between Level 1 and Level 2 in the fair value hierarchy.

Assets Measured at Fair Value on a Nonrecurring Basis:

Under certain circumstances management makes adjustments to fair value for assets and liabilities although they are not measured at fair value on an ongoing basis. The following tables present the financial instruments carried on the consolidated balance sheets by caption and by level in the fair value hierarchy, for which a nonrecurring change in fair value has been recorded (in thousands):


			Quoted Prices in		Significant		Significant
			Active Markets		Other		Other
			for Identical		Observable		Unobservable
			Assets		Inputs		Inputs
	Fair Value		(Level 1)		(Level 2)		(Level 3)
December 31, 2024:
Collateral-dependent loans	$	1,813	$	—	$	—	$	1,813

December 31, 2023:
Collateral-dependent loans	$	1,295	$	—	$	—	$	1,295
Other real estate owned		279		—		—		279

For Level 3 assets measured at fair value on a non-recurring basis, the significant unobservable inputs used in the fair value measurements are presented below (dollars in thousands):


					Weighted
			Valuation	Significant Other	Average of
	Fair Value		Technique	Unobservable Input	Input
December 31, 2024:
Collateral-dependent loans	$	1,813	Appraisal	Appraisal discounts	68	%

December 31, 2023:
Collateral-dependent loans	$	1,295	Appraisal	Appraisal discounts	73	%
Other real estate owned		279	Appraisal	Appraisal discounts	33	%

Collateral dependent loans: A collateral dependent loan is measured based on the fair value of the collateral securing these loans, less selling costs. Collateral dependent loans are classified within Level 3 of the fair value hierarchy. Collateral may be real estate and/or business assets including equipment, inventory, and/or accounts receivable. The Company determines the value of the collateral based on independent appraisals performed by qualified licensed appraisers. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Appraised values are discounted for costs to sell and may be discounted further based on management’s historical knowledge, changes in market conditions from the date of the most recent appraisal, and/or management’s expertise and knowledge of the customer and the customer’s business. Such discounts by management are subjective and are typically significant unobservable inputs for determining fair value. Collateral dependent loans are reviewed and evaluated on at least a quarterly basis for additional impairment and adjusted accordingly, based on the same factors discussed above. The amount of valuation allowance on collateral dependent loans was $3.9 million and $3.5 million as of December 31, 2024, and 2023, respectively.

Other real estate owned: Other real estate owned, consisting of properties obtained through foreclosure or in satisfaction of loans, are initially recorded at fair value less estimated costs to sell upon transfer of the loans to other real estate. Subsequently, other real estate is carried at the lower of carrying value or fair value less costs to sell. Fair values are generally based on third party appraisals of the property and are classified within Level 3 of the fair value hierarchy. The

appraisals are sometimes further discounted based on management’s historical knowledge, and/or changes in market conditions from the date of the most recent appraisal, and/or management’s expertise and knowledge of the customer and the customer’s business. Such discounts are typically significant unobservable inputs for determining fair value. In cases where the carrying amount exceeds the fair value, less estimated costs to sell, a loss is recognized in noninterest expense.

Carrying value and estimated fair value:

The carrying amount and estimated fair value of the Company’s financial instruments are as follows (in thousands):


	Fair Value Measurements Using
	Carrying								Estimated
	Amount		Level 1		Level 2		Level 3		Fair Value
December 31, 2024:
Assets:
Cash and cash equivalents	$	387,570	$	387,570	$	—	$	—	$	387,570
Securities available-for-sale		482,328		—		482,328		—		482,328
Securities held-to-maturity		126,659		—		108,080		—		108,080
Other investments		14,740		N/A		N/A		N/A		N/A
Loans and leases, net and loans held for sale		3,874,913		—		—		3,768,452		3,768,452
Derivative financial instruments and interest rate swap agreements		12,135		—		12,135		—		12,135

Liabilities:
Noninterest-bearing demand deposits		965,552		—		965,552		—		965,552
Interest-bearing demand deposits		836,731		—		836,731		—		836,731
Money market and savings deposits		2,039,560		—		2,039,560		—		2,039,560
Time deposits		844,640		—		844,694		—		844,694
Borrowings		8,135		—		8,135		—		8,135
Subordinated debt		39,684		—		—		38,043		38,043
Derivative financial instruments and interest rate swap agreements		13,198		—		13,198		—		13,198

December 31, 2023:
Assets:
Cash and cash equivalents	$	352,271	$	352,271	$	—	$	—	$	352,271
Securities available-for-sale		408,410		—		408,410		—		408,410
Securities held-to-maturity		281,236		—		262,538				262,538
Other investments		13,662		N/A		N/A		N/A		N/A
Loans and leases, net and loans held for sale		3,413,814		—		—		3,308,980		3,308,980
Derivative financial instruments and interest rate swap agreements		12,821		—		12,821		—		12,821

Liabilities:
Noninterest-bearing demand deposits		898,044		—		898,044		—		898,044
Interest-bearing demand deposits		1,006,915		—		1,006,915		—		1,006,915
Money market and savings deposits		1,812,427		—		1,812,427		—		1,812,427
Time deposits		550,468		—		548,397		—		548,397
Borrowings		13,078		—		13,078		—		13,078
Subordinated debt		42,099		—		—		39,822		39,822
Derivative financial instruments and interest rate swap agreements		14,807		—		14,807		—		14,807

Limitations:

Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Fair value estimates are based on existing on and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments.

Significant assets and liabilities that are not considered financial instruments include deferred income taxes and premises and equipment. In addition, the tax ramifications related to the realization of unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in the estimates.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

Derivatives Financial Instruments

12 Months Ended

Dec. 31, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivatives Financial Instruments

Note 18. Derivatives Financial Instruments

Derivatives designated as fair value hedges:

Financial derivatives are reported at fair value in other assets or other liabilities. The accounting for changes in the fair value of a derivative depends on whether it has been designated and qualifies as part of a hedging relationship. For derivative instruments that are designated and qualify as a fair value hedge, the gain or loss on the derivative net investment hedge instrument as well as the offsetting gain or loss on the hedged asset or liability attributable to the hedged risk are recognized in current earnings. The gain or loss on the derivative instrument is presented on the same income statement line item as the earnings effect of the hedged item. The Company utilizes interest rate swaps designated as fair value hedges to mitigate the effect of changing interest rates on the fair values of certain fixed rate securities designated as available-for-sale. The hedging strategy converts the fixed interest rates to SOFR-based variable interest rates. These derivatives are designated as partial term hedges covering specified periods of time prior to the maturity date of the hedged securities.

A summary of the Company’s fair value hedge relationships for the periods presented are as follows (dollars in thousands):

Weighted

Average

Balance

Remaining

Weighted

Sheet

Maturity

Average

Receive

Notional

Estimated

Asset/Liability derivatives

Location

(In Years)

Pay Rate

Rate

Amount

Fair Value

December 31, 2024:

Interest rate swap agreements - securities

Other liabilities

1.70

4.31

%

SOFR

$

51,507

$

(224)

December 31, 2023:

Interest rate swap agreements - securities

Other liabilities

3.40

4.25

%

SOFR

$

27,050

$

(536)

The effects of the Company’s fair value hedge relationships reported in interest income on taxable and tax-exempt AFS securities on the consolidated income statement were as follows (in thousands):


		Year Ended
		December 31,
	2024		2023		2022
Interest income on taxable securities	$	19,750	$	16,635	$	—
Effects of fair value hedge relationships		401		30		—
Reported interest income on taxable securities	$	20,151	$	16,665	$	—

		Year Ended
		December 31,
	2024		2023		2022
Interest income on tax-exempt AFS securities	$	—	$	—	$	1,550
Effects of fair value hedge relationships		—		—		(336)
Reported interest income on tax-exempt AFS securities	$	—	$	—	$	1,214


	Year Ended
	December 31,
Gain (loss) on fair value hedging relationship	2024		2023
Interest rate swap agreements - securities:
Hedged items	$	(224)	$	(536)
Derivative designated as hedging instruments		224		536
Carry amount of hedged assets - mortgage-backed securities		43,105		24,736

Derivatives Designated as Cash Flow Hedges:

The Company enters into interest rate derivative contracts on assets and liabilities that are designated as qualifying cash flow hedges. The Company hedges the exposure to variability in expected future cash flows attributable to changes in contractual specified interest rates. To qualify for hedge accounting, a formal assessment is prepared to determine whether the hedging relationship, both at inception and on an ongoing basis, is expected to be highly effective in offsetting cash flows attributable to the hedged risk. At inception, a statistical regression analysis is prepared to determine hedge effectiveness. At each reporting period thereafter, a statistical regression or qualitative analysis is performed. If it is determined that hedge effectiveness has not been or will not continue to be highly effective, then hedge accounting ceases and any gain or loss in accumulated other comprehensive income (“AOCI”) is recognized in earnings immediately. The cash flow hedges are recorded at fair value in other assets and liabilities on the consolidated balance sheets with changes in fair value recorded in AOCI, net of tax, see – Consolidated Statements of Comprehensive Income (Loss). Amounts recorded to AOCI are reclassified into earnings in the same period in which the hedged asset or liability affects earnings and are presented in the same income statement line item as the earnings effect of the hedged asset or liability, as future interest payments are made on the underlying assets. At December 31, 2024, the Company estimates that in the next 12 months an additional $8 thousand will be reclassified as a decrease in interest income and $280 thousand will be reclassified as an increase in interest expense.

At December 31, 2024 and 2023, respectively, cash flow hedges are as follows (in thousands):


	December 31, 2024					December 31, 2023
	Balance Sheet	Notional		Estimated		Balance Sheet	Notional		Estimated
	Location	Amount		Fair Value		Location	Amount		Fair Value
Cash flow hedges:
Assets	Other liabilities	$	100,000	$	(559)	Other liabilities	$	100,000	$	(556)
Liabilities	Other liabilities		150,000		(280)	Other liabilities		150,000		(881)
Liabilities	Other assets		-		-	Other assets		25,000		7

The following table presents the effect of fair value and cash flow hedge accounting on AOCI (in thousands):


Derivatives in cash flow hedging relationships:		Amount of Gain (Loss) Recognized on OCI on Derivative	Location of Gain or (Loss) Recognized from AOCI into Income		Amount of Gain or (Loss) Reclassified from AOCI into Income
Year ended December 31, 2024
Interest rate swaps - Assets	$	3	Interest income	$	(681)
Interest rate swaps - Liabilities		(594)	Interest expense		679

Year ended December 31, 2023
Interest rate swaps - Assets	$	(556)	Interest income	$	(480)
Interest rate swaps - Liabilities		(874)	Interest expense		411

Year ended December 31, 2022
Interest rate swaps - Assets	$	—	Interest income	$	—
Interest rate swaps - Liabilities		(1,304)	Interest expense		—

The following table presents the effect of fair value and cash flow hedge accounting on the income statement (in thousands):


	Year Ended
	December 31,
	2024		2023		2022
Total interest income	$	251,800	$	218,523	$	—
Effects of cash flow hedge relationships		(681)		(480)		—
Reported total interest income	$	251,119	$	218,043	$	—

Total interest expense	$	114,448	$	88,374	$	—
Effects of cash flow hedge relationships		(679)		(411)		—
Reported total interest expense	$	113,769	$	87,963	$	—

Non-hedged derivatives:

The Company provides a loan hedging program to certain loan customers. Through this program, the Company originates a variable rate loan with the customer. The Company and the customer will then enter into a fixed interest rate swap. An identical offsetting swap is entered into by the Company with a dealer bank. These “back-to-back” swap arrangements are intended to offset each other and allow the Company to book a variable rate loan, while providing the customer with a contract for fixed interest payments. In these arrangements, the Company’s net cash flow is equal to the interest income received from the variable rate loan originated with the customer. These customer swaps are not designated as hedging instruments and are recorded at fair value in other assets and other liabilities. Since the income statement impact of the offsetting positions are limited, any changes in fair value are recognized as other noninterest income in the current period.

At December 31, 2024, and 2023, respectively, interest rate swaps related to the Company’s loan hedging program that were outstanding are presented in the following table (in thousands):


	December 31, 2024				December 31, 2023
		Notional		Estimated		Notional		Estimated
		Amount		Fair Value		Amount		Fair Value
Interest rate swap agreements:
Assets	$	393,268	$	12,135	$	294,133	$	12,813
Liabilities		393,268		(12,135)		294,133		(12,813)

The Company establishes limits and monitors exposures for customer swap positions. Any fees received to enter the swap agreements at inception are recognized in earnings when received and is included in noninterest income. Such fees were as follows (in thousands):


	Year Ended
	December 31,
	2024		2023		2022
Interest rate swap agreements	$	1,843	$	1,421	$	2,162

Collateral requirements:

These derivative rate contracts have collateral requirements, both at inception of the trade and as the value of each derivative position changes. At December 31, 2024 and 2023, respectively, collateral totaling $150 thousand and $390 thousand, respectively, was pledged to the derivative counterparties to comply with collateral requirements.

Segment Information

12 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

Segment Information

Note 19. Segment Information

The Company, through the Bank, provides a broad range of financial services to individuals and companies through its offices in East and Middle Tennessee, Alabama and Florida. These services include, but not limited to, primary deposit products are interest-bearing demand deposits, savings and money market deposits, and time deposits. Its primary lending products are commercial, residential, and consumer loans. The Company’s operations are managed, and financial performance is evaluated on an organization-wide basis. Accordingly, the Company’s banking and finance operations are not considered by management to constitute more than one reportable operating segment. This single segment is the General Banking Unit.

The Company’s chief operating decision maker (“CODM”) is the Executive Committee. The CODM includes the senior executive management team including the Chief Executive Officer, Chief Financial Officer, Chief Credit Officer, Chief Accounting Officer, Chief People Officer, Chief Risk Officer, and Chief Banking Officer.

The CODM assesses performance of the General Banking Unit using a variety of figures, metrics and key performance indicators. However, the CODM primarily utilizes net income and net interest income to make business decisions. The CODM monitors these profitability measures at each meeting, and is regularly featured in various investor presentations, earnings releases, and other internal management reports. These performance and profitability measures influence business decisions and allocation of resources within the General Banking Unit.

The table below provides information about the General Banking Unit. The most significant expenses to the General Banking Unit are deposit and other borrowing interest expense as well as employee compensation (in thousands):


	Banking Segment
	Year Ended December 31,
	2024		2023		2022
Interest income	$	251,119	$	218,043	$	158,834
Interest expense		113,769		87,963		21,333
Net interest income		137,350		130,080		137,501
Provision for credit losses		5,153		3,029		4,018
Net interest income after provision for credit losses		132,197		127,051		133,483
Noninterest income:
Service charges on deposit accounts		6,862		6,511		5,853
Loss on sale of securities		64		(6,801)		144
Mortgage banking		1,579		1,040		1,552
Investment services		5,945		5,105		4,144
Insurance commissions		5,696		4,684		3,595
Interchange and debit card transaction fees, net		5,277		5,457		5,435
Other		8,729		6,329		6,992
Total noninterest income		34,152		22,325		27,715
Noninterest expense:
Salaries and employee benefits		72,100		65,749		63,420
Occupancy and equipment		13,617		13,451		12,034
FDIC insurance		3,390		3,156		2,672
Other real estate and loan related expense		2,823		2,397		2,446
Advertising and marketing		1,321		1,342		1,293
Data processing and technology		9,930		9,235		7,283
Professional services		4,207		3,443		3,790
Amortization of intangibles		2,425		2,624		2,607
Merger related and restructuring expenses		—		110		562
Other		11,077		11,643		10,183
Total noninterest expense		120,890		113,150		106,290
Income before income tax expense		45,459		36,226		54,908
Income tax expense		9,318		7,633		11,886
Net income	$	36,141	$	28,593	$	43,022

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Other comprehensive income (loss)

12 Months Ended

Dec. 31, 2024

Equity [Abstract]

Other comprehensive income (loss)

Note 20. Other Comprehensive Income (Loss)

The changes in each component of accumulated other comprehensive income (loss), net of tax, were as follows (in thousands):


	Year Ended December 31, 2024
									Accumulated
	Securities		Securities		Fair Value				Other
	Available-for-		Transferred to		Municipal		Cash Flow		Comprehensive
	Sale		Held-to-Maturity		Security Hedges		Hedges		Income (Loss)
Beginning balance, December 31, 2023	$	(23,818)	$	(632)	$	(397)	$	(1,060)	$	(25,907)

Other comprehensive income (loss)		1,515		—		528		438		2,481
Reclassification of amounts included in net income		(47)		98		(297)		1		(245)
Net other comprehensive income (loss) during period		1,468		98		231		439		2,236

Ending balance, December 31, 2024	$	(22,350)	$	(534)	$	(166)	$	(621)	$	(23,671)

	Year Ended December 31, 2023
									Accumulated
	Securities		Securities		Fair Value				Other
	Available-for-		Transferred to		Municipal		Cash Flow		Comprehensive
	Sale		Held-to-Maturity		Security Hedges		Hedges		Income (Loss)
Beginning balance, December 31, 2022	$	(33,616)	$	(742)	$	—	$	(966)	$	(35,324)

Other comprehensive income (loss)		4,754		—		(397)		(145)		4,212
Reclassification of amounts included in net income		5,044		110		—		51		5,205
Net other comprehensive income (loss) during period		9,798		110		(397)		(94)		9,417

Ending balance, December 31, 2023	$	(23,818)	$	(632)	$	(397)	$	(1,060)	$	(25,907)

	Year Ended December 31, 2022
									Accumulated
	Securities		Securities		Fair Value				Other
	Available-for-		Transferred to		Municipal		Cash Flow		Comprehensive
	Sale		Held-to-Maturity		Security Hedges		Hedges		Income (Loss)
Beginning balance, December 31, 2021	$	25	$	665	$	753	$	—	$	1,443

Other comprehensive income (loss)		(34,231)		(1,490)		(56)		(966)		(36,743)
Reclassification of amounts included in net income		590		83		(697)		—		(24)
Net other comprehensive income (loss) during period		(33,641)		(1,407)		(753)		(966)		(36,767)

Ending balance, December 31, 2022	$	(33,616)	$	(742)	$	—	$	(966)	$	(35,324)

Condensed Parent Information

12 Months Ended

Dec. 31, 2024

Condensed Financial Information Disclosure [Abstract]

Condensed Parent Information

Note 21. Condensed Parent Information

CONDENSED BALANCE SHEETS

December 31, 2024 and 2023

(Dollars in thousands)


	2024		2023
ASSETS:
Cash	$	3,064	$	1,522
Investment in subsidiary		522,891		501,650
Other assets		9,482		7,890

Total assets	$	535,437	$	511,062

LIABILITIES AND SHAREHOLDERS’ EQUITY:
Other liabilities	$	405	$	1,077
Borrowings		4,000		8,000
Subordinated debt		39,684		42,099

Total liabilities		44,089		51,176

Shareholders’ equity		491,348		459,886

Total liabilities and shareholders’ equity	$	535,437	$	511,062

CONDENSED STATEMENTS OF INCOME

Years ended December 31, 2024, 2023 and 2022

(Dollars in thousands)


	2024		2023		2022
INCOME:
Dividends from SmartBank	$	22,500	$	10,000	$	—
Interest income		9		—		—
Other income		—		—		—
Total income		22,509		10,000		—

EXPENSES:
Interest expense		3,924		3,597		2,962
Other operating expenses		1,029		937		1,017
Total expense		4,953		4,534		3,979

Income (loss) before equity in undistributed earnings of subsidiaries and income tax benefit		17,556		5,466		(3,979)
Income tax benefit		1,207		1,059		728
Income (loss) before equity in undistributed net income of subsidiaries		18,763		6,525		(3,251)
Equity in undistributed earnings of subsidiaries		17,378		22,068		46,273
Net income	$	36,141	$	28,593	$	43,022
Comprehensive income (loss)	$	38,377	$	38,010	$	6,255

STATEMENTS OF CASH FLOWS

For the years ended December 31, 2024, 2023 and 2022

(Dollars in thousands)


	2024		2023		2022
Cash flows from operating activities:
Net income	$	36,141	$	28,593	$	43,022
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Equity in undistributed income of subsidiary		(17,378)		(22,068)		(46,273)
Other assets		(1,591)		(1,726)		(544)
Other liabilities		(586)		340		(1,915)
Net cash provided by (used in) operating activities		16,586		5,139		(5,710)

Cash flows from investing activities:
Net cash provided by (used in) investing activities		—		—		—

Cash flows from financing activities:
Issuance of common stock		68		165		397
Restricted shares withheld for taxes		(223)		(57)		(206)
Proceeds from other borrowings		2,000		—		5,000
Repayment borrowings		(8,500)		(4,500)		—
Cash dividends paid		(5,422)		(5,427)		(4,724)
Repurchase of common stock		(2,967)		—		—
Net cash (used in) provided by financing activities		(15,044)		(9,819)		467

Net change in cash and cash equivalents		1,542		(4,680)		(5,243)

Cash and cash equivalents, beginning of year		1,522		6,202		11,445

Cash and cash equivalents, end of period	$	3,064	$	1,522	$	6,202

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 36,141	$ 28,593	$ 43,022

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

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+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Rule 10b51 Arrangement Modified	false
Non Rule 10b51 Arrangement Modified	false

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Risk Management and Strategy Our risk management program is designed to identify, assess, and mitigate risks across various aspects of our company, including financial, operational, regulatory, reputational, and legal. Cybersecurity is a critical component of this program, given the increasing reliance on technology and potential of cyber threats. Our Information Security Officer is primarily responsible for this cybersecurity component and is a key member of the risk management organization, reporting directly to the Chief Risk Officer and as discussed below, periodically to our Information Technology Steering Committee, Audit Committee and to our board of directors. Our objective for managing cybersecurity risk is to avoid or minimize the impacts of external threat events or other efforts to penetrate, disrupt or misuse our systems or information. The structure of our information security program is designed around the National Institute of Standards and Technology (“NIST”) Cybersecurity Framework, regulatory guidance, the Federal Financial Institutions Examination Council (“FFIEC”) guidelines. In addition, we leverage certain industry and government associations, third-party benchmarking, audits, and threat intelligence feeds to facilitate and promote program effectiveness. Our Information Security Officer and our Chief Technology Officer, along with key members of their teams, regularly collaborate with peer banks, industry groups, and policymakers to discuss cybersecurity trends and issues and identify best practices. The Information Security Program is periodically reviewed by such personnel with the goal of addressing changing threats and conditions. We employ an in-depth, layered, defensive strategy that embraces a “trust by design” philosophy when designing new products, services, and technology. We leverage people, processes, and technology as part of our efforts to manage and maintain cybersecurity controls. We also employ a variety of preventative and detective tools designed to monitor, block, and provide alerts regarding suspicious activity, as well as to report on suspected advanced persistent threats. We have established processes and systems designed to mitigate cyber risk, including regular and on-going education and training for employees, preparedness simulations and tabletop exercises, and recovery and resilience tests. We engage in regular assessments of our infrastructure, software systems, and network architecture, using internal cybersecurity experts and third-party specialists. We also maintain a third-party risk management program designed to identify, assess, and manage risks, including cybersecurity risks, associated with external service providers and our supply chain. We also actively monitor our email gateways for malicious phishing email campaigns and monitor remote connections as a significant portion of our workforce has the option to work remotely. We leverage internal and external auditors and independent external partners to periodically review our processes, systems, and controls, including with respect to our information security program, to assess their design and operating effectiveness and make recommendations to strengthen our risk management program. We maintain an Incident Response Plan that provides a documented framework for responding to actual or potential cybersecurity incidents, including timely notification of and escalation to the appropriate Board-approved management committees, as discussed further below, and to the Information Technology Steering Committee. The Incident Response Plan is coordinated through the Information Security Officer and key members of management are embedded into the Plan by its design. The Incident Response Plan facilitates coordination across multiple parts of our organization and is evaluated at least annually. Notwithstanding our defensive measures and processes, the threat posed by cyber-attacks is severe. Our internal systems, processes, and controls are designed to mitigate loss from cyber-attacks and, while we have experienced cybersecurity incidents in the past, to date, risks from cybersecurity threats have not materially affected our company. Please see Part I, Item 1A Risk Factors for further discussion of the risks associated with an interruption or breach in our information systems or infrastructure.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	Our risk management program is designed to identify, assess, and mitigate risks across various aspects of our company, including financial, operational, regulatory, reputational, and legal. Cybersecurity is a critical component of this program, given the increasing reliance on technology and potential of cyber threats. Our Information Security Officer is primarily responsible for this cybersecurity component and is a key member of the risk management organization, reporting directly to the Chief Risk Officer and as discussed below, periodically to our Information Technology Steering Committee, Audit Committee and to our board of directors. Our objective for managing cybersecurity risk is to avoid or minimize the impacts of external threat events or other efforts to penetrate, disrupt or misuse our systems or information. The structure of our information security program is designed around the National Institute of Standards and Technology (“NIST”) Cybersecurity Framework, regulatory guidance, the Federal Financial Institutions Examination Council (“FFIEC”) guidelines. In addition, we leverage certain industry and government associations, third-party benchmarking, audits, and threat intelligence feeds to facilitate and promote program effectiveness. Our Information Security Officer and our Chief Technology Officer, along with key members of their teams, regularly collaborate with peer banks, industry groups, and policymakers to discuss cybersecurity trends and issues and identify best practices. The Information Security Program is periodically reviewed by such personnel with the goal of addressing changing threats and conditions. We employ an in-depth, layered, defensive strategy that embraces a “trust by design” philosophy when designing new products, services, and technology. We leverage people, processes, and technology as part of our efforts to manage and maintain cybersecurity controls. We also employ a variety of preventative and detective tools designed to monitor, block, and provide alerts regarding suspicious activity, as well as to report on suspected advanced persistent threats. We have established processes and systems designed to mitigate cyber risk, including regular and on-going education and training for employees, preparedness simulations and tabletop exercises, and recovery and resilience tests. We engage in regular assessments of our infrastructure, software systems, and network architecture, using internal cybersecurity experts and third-party specialists. We also maintain a third-party risk management program designed to identify, assess, and manage risks, including cybersecurity risks, associated with external service providers and our supply chain. We also actively monitor our email gateways for malicious phishing email campaigns and monitor remote connections as a significant portion of our workforce has the option to work remotely. We leverage internal and external auditors and independent external partners to periodically review our processes, systems, and controls, including with respect to our information security program, to assess their design and operating effectiveness and make recommendations to strengthen our risk management program. We maintain an Incident Response Plan that provides a documented framework for responding to actual or potential cybersecurity incidents, including timely notification of and escalation to the appropriate Board-approved management committees, as discussed further below, and to the Information Technology Steering Committee. The Incident Response Plan is coordinated through the Information Security Officer and key members of management are embedded into the Plan by its design. The Incident Response Plan facilitates coordination across multiple parts of our organization and is evaluated at least annually. Notwithstanding our defensive measures and processes, the threat posed by cyber-attacks is severe. Our internal systems, processes, and controls are designed to mitigate loss from cyber-attacks and, while we have experienced cybersecurity incidents in the past, to date, risks from cybersecurity threats have not materially affected our company. Please see Part I, Item 1A Risk Factors for further discussion of the risks associated with an interruption or breach in our information systems or infrastructure.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Governance Our Information Security Officer has 24 years of experience working for financial institutions and has served in the role of Chief Information Officer and Chief Information Security Officer. He is a certified and active Certified Information Security Manager (“CISM”) professional. Our Information Security Officer is accountable for managing our enterprise information security department and delivering our information security program. The responsibilities of this department include cybersecurity risk assessment, defense operations, incident response, vulnerability assessment, threat intelligence, identity access governance, third-party risk management, and business resilience. The department, as a whole, consists of information security professionals with varying degrees of education and experience. Individuals within the department are generally subject to professional education and certification requirements. In particular, our Information Security Officer has substantial relevant expertise and formal training in the areas of information security and cybersecurity risk management. Our board of directors has approved management committees including the Information Technology Steering Committee, which focuses on technology impact, and the Risk Management Committee, which focuses on business impact and cyber security awareness. These committees provide oversight and governance of the technology program and the information security program. These committees are chaired by department managers and include the Information Security Officer and Chief Technology Officer as well as their direct reports and other key departmental managers from throughout the entire company. These committees generally meet quarterly to provide oversight of the risk management strategy, standards, policies, practices, controls, and mitigation and prevention efforts employed to manage security risks. More frequent meetings occur from time to time in accordance with the Incident Response Plan in order to facilitate timely informing and monitoring efforts. The Information Security Officer reports summaries of key issues, including significant cybersecurity and/or privacy incidents discussed at committee meetings and the actions taken to the Information Technology Steering Committee on a quarterly basis (or more frequently as may be required by the Incident Response Plan). The Information Technology Steering and Audit Committees are responsible for overseeing our information security and technology programs, including management’s actions to identify, assess, mitigate, and remediate or prevent material cybersecurity issues and risks. Our Information Security Officer and our Chief Technology Officer provide quarterly reports to the Information Technology Steering Committee regarding the information security program and the technology program, key enterprise cybersecurity initiatives, and other matters relating to cybersecurity processes. The Information Technology Steering Committee reviews and approves our information security and technology budgets and strategies annually. Additionally, the Risk Management Committee and Audit Committee of our board of directors reviews our cyber security risk profile on a quarterly basis. The Information Technology Steering Committee and Risk Management Committee each provide a report of their activities to the full board of directors at least quarterly.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Information Technology Steering and Audit Committees
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Information Technology Steering and Audit Committees are responsible for overseeing our information security and technology programs, including management’s actions to identify, assess, mitigate, and remediate or prevent material cybersecurity issues and risks. Our Information Security Officer and our Chief Technology Officer provide quarterly reports to the Information Technology Steering Committee regarding the information security program and the technology program, key enterprise cybersecurity initiatives, and other matters relating to cybersecurity processes. The Information Technology Steering Committee reviews and approves our information security and technology budgets and strategies annually. Additionally, the Risk Management Committee and Audit Committee of our board of directors reviews our cyber security risk profile on a quarterly basis. The Information Technology Steering Committee and Risk Management Committee each provide a report of their activities to the full board of directors at least quarterly.
Cybersecurity Risk Role of Management [Text Block]	Our risk management program is designed to identify, assess, and mitigate risks across various aspects of our company, including financial, operational, regulatory, reputational, and legal. Cybersecurity is a critical component of this program, given the increasing reliance on technology and potential of cyber threats. Our Information Security Officer is primarily responsible for this cybersecurity component and is a key member of the risk management organization, reporting directly to the Chief Risk Officer and as discussed below, periodically to our Information Technology Steering Committee, Audit Committee and to our board of directors. Our objective for managing cybersecurity risk is to avoid or minimize the impacts of external threat events or other efforts to penetrate, disrupt or misuse our systems or information.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	Information Security Officer
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The department, as a whole, consists of information security professionals with varying degrees of education and experience. Individuals within the department are generally subject to professional education and certification requirements. In particular, our Information Security Officer has substantial relevant expertise and formal training in the areas of information security and cybersecurity risk management.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The Information Technology Steering Committee and Risk Management Committee each provide a report of their activities to the full board of directors at least quarterly
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2024
Accounting Policies [Abstract]
Nature of Business	Nature of Business: SmartFinancial, Inc. (the “Company”) is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiary, SmartBank (the “Bank”). The Company provides a variety of financial services to individuals and corporate customers through its offices in East and Middle Tennessee, Alabama and Florida. The Company’s primary deposit products are interest-bearing demand deposits, savings and money market deposits, and time deposits. Its primary lending products are commercial, residential, and consumer loans.
Basis of Presentation	Basis of Presentation: The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated in consolidation.
Accounting Estimates	Accounting Estimates: In preparing the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for credit losses and goodwill.
Cash and Cash Equivalents	Cash and Cash Equivalents: For purposes of reporting consolidated cash flows, cash and due from banks includes cash on hand, cash items in process of collection and amounts due from banks. Cash and cash equivalents also includes interest-bearing deposits in banks and federal funds sold. Cash flows from loans, federal funds sold, securities sold under agreements to repurchase and deposits are reported net. During 2020 the Federal Reserve Bank suspended reserve requirements to provide relief related to the COVID-19 pandemic, thus the Bank did not have a reserve requirement at December 31, 2024 and 2023, respectively.
Securities	Securities: Securities are classified based on management’s intention on the date of purchase. All debt securities classified as available-for-sale are recorded at fair value, with unrealized gains and losses excluded from earnings and reported in other comprehensive income. Securities that the Company has both the positive intent and ability to hold to maturity are classified as held-to-maturity and are carried at historical cost and adjusted for amortization of premiums and accretion of discounts. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. Transfers of investments securities into the held-to-maturity category from the available-for-sale category are made at fair value at the date of transfer. The unrealized holdings gain or loss at the date of transfer is retained in accumulated other comprehensive income and in the carrying value of the held-to-maturity securities. Such amounts are amortized over the remaining life of the security. Securities borrowed or purchased under agreements to resell and securities loaned or sold under agreements to repurchase are treated as collateralized financial transactions. These agreements are recorded at the amount at which the securities were acquired or sold plus accrued interest. It is the Company’s policy to take possession of securities purchased under resale agreements. The market value of these securities is monitored, and additional securities are obtained when deemed appropriate to ensure such transactions are adequately collateralized. The Company also monitors its exposure with respect to securities sold under repurchase agreements, and a request for the return of excess securities held by the counterparty is made when deemed appropriate.
Other Investments	Other Investments: The Company is required to maintain an investment in capital stock of various entities, including the Federal Home Loan Bank and Federal Reserve Bank. Based on redemption provisions of these entities, the stock has no quoted market value and is carried at cost. At their discretion, these entities may declare dividends on the stock. Management reviews restricted investments for impairment based on the ultimate recoverability of the cost basis in these stocks.
Loans Held for Sale	Loans Held for Sale: Loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or estimated fair value. Gains and losses on sales of loans held for sale are included in the Consolidated Statements of Income in mortgage banking. Loans held for sale are sold to investors with best effort intent and ability to sell loans as long as they meet the underwriting standards of the potential investor.
Loans and Leases	Loans and Leases: Originated loans and leases for which management has the intent and ability to hold for the foreseeable future or until maturity or payoff are carried at the principal amount outstanding net of any unearned income, charge-offs and unamortized fees and costs. Nonrefundable fees collected and certain direct costs incurred related to loan and lease originations are deferred and recorded as an adjustment to loans and leases outstanding. The net amount of the nonrefundable fees and costs is amortized to interest income over the contractual lives using methods that approximate a constant yield. The accrual of interest on loans and leases is discontinued when, in management’s opinion, the borrower may be unable to meet the contractual terms of the obligation payments as they become due, or at the time the loan or lease is 90 days past due, unless the loan is well-secured and in the process of collection. Unsecured loans and leases are typically charged off no later than 120 days past due. Past due status is based on contractual terms of the loan or lease. In all cases, loans and leases are placed on nonaccrual or charged-off at an earlier date if collection of principal and interest is considered doubtful. All interest accrued but not collected for loans and leases that are placed on nonaccrual or charged off is reversed against interest income, unless management believes that the accrual of interest is recoverable through the liquidation of collateral. Interest income on nonaccrual loans and leases is recognized on the cash basis, until the loans or leases are returned to accrual status. Loans and leases are returned to accrual status when all the principal and interest amounts contractually due are brought current and the loan or lease has been performing according to the contractual terms for a period of not less than six months.
Allowance for Loan Losses and Lease Losses	Allowance for Credit Losses (“ACL”): The Company adopted ASU 2016-13 effective January 1, 2023, which requires the estimation of an allowance for credit losses in accordance with the Current Expected Credit Losses (“CECL”) methodology. This standard applies to all financial assets measured at amortized cost and off-balance sheet credit exposures, including loans, investment securities and unfunded commitments. We applied the standard’s provisions using the modified retrospective method as a cumulative-effect adjustment to retained earnings as of January 1, 2023. With this transition method, we did not have to restate comparative prior periods presented in the financial statements related to Topic 326, but will present comparative prior periods disclosures using the previous accounting guidance for the allowance for loan losses. This adoption method is considered a change in accounting principle requiring additional disclosure of the nature of and reason for the change, which is solely a result of the adoption of the required standard. In connection with the adoption of ASU 2016-13, the Company revised certain accounting policies and implemented certain accounting policy elections. The revised accounting policies are described below: ACL – Held-to-Maturity (“HTM”) Securities – The Company measures expected credit losses on HTM securities on a collective basis by major security type with each type sharing similar risk characteristics. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. The Company has made the election to exclude accrued interest receivable on HTM securities from the estimate of credit losses and report accrued interest separately on the consolidated balance sheets. See Note 4 – Securities, for additional information related to the Company’s allowance for credit losses on HTM securities. ACL – Available-for-Sale (“AFS”) Securities – For AFS securities in an unrealized loss position, the Company first evaluates whether it intends to sell, or whether it is more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of these criteria regarding intent or requirement to sell is met, the AFS security amortized cost basis is written down to fair value through income. If the criteria is not met, the Company is required to assess whether the decline in fair value has resulted from credit losses or noncredit-related factors. If the assessment indicates a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists, and an allowance for credit loss is recorded through income as a component of provision for credit loss expense. If the assessment indicates that a credit loss does not exist, the Company records the decline in fair value through other comprehensive income, net of related income tax effects. The Company has made the election to exclude accrued interest receivable on AFS securities from the estimate of credit losses and report accrued interest separately on the consolidated balance sheets. Changes in the allowance for credit losses are recorded as provision for (or reversal of) credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an AFS security is confirmed or when either of the criteria regarding intent or requirement to sell is met. See Note 4 – Securities, for additional information related to the Company’s allowance for credit losses on AFS securities. ACL – Loans and Leases – The ACL reflects management’s estimate of expected losses that will result from the inability of our clients to make required loan and lease payments. Loans and leases deemed to be uncollectible are charged against the ACL, while recoveries of previously charged-off amounts are credited to the ACL. Management uses systematic methodologies to determine its ACL for loans and leases held for investment and certain off-balance-sheet exposures. The ACL is a valuation account that is subtracted from the amortized cost basis to present the net amount expected to be collected on the loan and lease portfolio. Management considers the effects of past events, current conditions, and reasonable and supportable forecasts on the collectability of the loan and lease portfolio. The ACL recorded on the balance sheet reflects management’s best estimate of expected credit losses. The Company’s ACL is calculated using collectively assessed and individually assessed loans and leases. The ACL is measured on a collective pool basis when similar risk characteristics exist. Loans with similar risk characteristics are grouped into homogenous segments. The Company segmented the loan and lease portfolio by call code and risk rating. The loan portfolio reserve estimate is calculated using a non-discounted cash flow method for probability of default and loss given default values. This method utilizes the Company’s data along with peer data that is regressed against the national unemployment rate. The lease portfolio’s reserve estimate is based on the open pool methodology which is a simplified process of capturing losses by quarter over the life of a lease divided by the balance of all leases originated. Management considers forward-looking information in estimating expected credit losses. The Company uses an average of Fannie Mae and Federal Open Market Committee projections of the national unemployment rate to determine the best estimate of expected credit losses. For the contractual term that extends beyond the reasonable and supportable forecast period, the Company reverts to the long term mean of historical factors using a straight-line approach. The Company uses an eight-quarter forecast and a four-quarter reversion period. Management considers the need to qualitatively adjust expected credit losses for information not already captured in the loss estimation. The qualitative categories and the measurements used to quantify the risks within each of these categories are subjectively selected by management but measured by objective measurements period over period. The data for each measurement may be obtained from internal or external sources. The Company considers the qualitative factors that are relevant as of the reporting date, which may include, but are not limited to: independent loan review results, portfolio concentrations, lending strategies, quality of assets, regulatory review results and associate retention. The qualitative allowance will increase, or decrease based on the assessment of these various factors. Loans that do not share risk characteristics are evaluated on an individual basis. The Company maintains a net book balance threshold of $500,000 for individually evaluated loans unless further analysis in the future suggests a change is needed to this threshold based on the credit environment at that time. For collateral dependent financial assets where the Company has determined that foreclosure of the collateral is probable, or where the borrower is experiencing financial difficulty and the Company expects repayment of the financial asset to be provided substantially through the operation or sale of the collateral, the ACL is measured based on the difference between the fair value of the collateral and the amortized cost basis of the asset as of the measurement date. When repayment is expected to be from the operation of the collateral, expected credit losses are calculated as the amount by which the amortized cost basis of the financial asset exceeds the present value of expected cash flows from the operation of the collateral. When repayment is expected to be from the sale of the collateral, expected credit losses are calculated as the amount by which the amortized costs basis of the financial asset exceeds the fair value of the underlying collateral less estimated cost to sell. The allowance for credit losses may be zero if the fair value of the collateral at the measurement date exceeds the amortized cost basis of the financial asset. If the loan is not collateral dependent, the measurement of loss is based on the difference between the expected and contractual future cash flows of the loan. Management measures expected credit losses over the contractual term of a loan. When determining the contractual term, the Company considers expected prepayments but is precluded from considering expected extensions, renewals, or modifications, unless the Company reasonably expects it will execute a loan modification (“LM”) with a borrower. In the event of a reasonably expected LM, the Company factors the reasonably-expected LM into the current expected credit losses estimate. Purchased credit-deteriorated, otherwise referred to herein as (“PCD”), assets are defined as acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that, as of the date of acquisition, have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by the Company’s assessment. The Company records acquired PCD loans by adding the expected credit losses (i.e. allowance for credit losses) to the purchase price of the financial assets rather than recording through the provision for credit losses in the income statement. The expected credit loss, as of the acquisition day, of a PCD loan is added to the allowance for credit losses. The non-credit discount or premium is the difference between the unpaid principal balance and the amortized cost basis as of the acquisition date. Subsequent to the acquisition date, the change in the ACL on PCD loans is recognized through the provision for credit losses. The non-credit discount or premium is accreted or amortized, respectively, into interest income over the remaining life of the PCD loan on a level-yield basis. In accordance with the transition requirements within the standard, the Company’s purchased credit-impaired loans (“PCI”) were treated as PCD loans. The Company follows its nonaccrual policy by reversing contractual interest income in the income statement when the Company places a loan on nonaccrual status. Therefore, management excludes the accrued interest receivable balance from the amortized cost basis in measuring expected credit losses on the portfolio and does not record an allowance for credit losses on accrued interest receivable. As of December 31, 2024, and 2023, the accrued interest receivables for loans recorded in other assets were $14.2 million and $12.5 million, respectively. ACL – Off Balance Sheet Credit Exposures – The Company has a variety of assets that have a component that qualifies as an off-balance sheet exposure. These primarily include undrawn portions of revolving lines of credit and standby letters of credit. The expected losses associated with these exposures within the unfunded portion of the expected credit loss will be recorded as a liability on the balance sheet with an offsetting income statement expense. Management has determined that all of the Company’s off-balance-sheet credit exposures are not unconditionally cancellable. As of December 31, 2024, and 2023, the liability recorded for expected credit losses on unfunded commitments in Other Liabilities was $2.5 million and $2.4 million, respectively. The current adjustment to the ACL for unfunded commitments is recognized through the provision for credit losses in the Consolidated Statement of Income.
Loan Modifications to Borrowers Experiencing Financial Difficulty	Loan Modifications to Borrowers Experiencing Financial Difficulty: From time to time, we may modify certain loans to borrowers who are experiencing financial difficulty. In some cases, these modifications may result in new loans. Loan modifications to borrowers experiencing financial difficulty may be in the form of an interest rate reduction, an other-than-insignificant payment delay, a term extension, or a combination thereof, among other things.
Other Real Estate Owned	Other Real Estate Owned: Other real estate owned acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less selling costs. Any write-down to fair value less cost to sell, at the time of transfer to other real estate owned is charged to the allowance for loan losses. Subsequent to foreclosure valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less costs to sell. Costs of improvements are capitalized, whereas costs relating to holding other real estate owned and subsequent write-downs to the value are expensed.
Premises and Equipment	Premises and Equipment: Land is carried at cost. Premises and equipment are carried at cost less accumulated depreciation computed on the straight-line method over the estimated useful lives of the assets or the expected terms of the leases, if shorter. Expected terms include lease option periods to the extent that the exercise of such options is reasonably assured. Maintenance and repairs are expensed as incurred while major additions and improvements are capitalized. Gains and losses on dispositions are included in current operations.
Goodwill and Intangible Assets	Goodwill and Intangible Assets: Goodwill represents the cost in excess of the fair value of net assets acquired (including identifiable intangibles) in transactions accounted for as business combinations. Goodwill has an indefinite useful life and is evaluated for impairment annually, or more frequently if events and circumstances indicate that the asset might be impaired. Other acquired intangible assets with finite lives, such as core deposit intangibles and customer list intangibles, are initially recorded at fair value and amortized over their estimated useful lives. Intangible assets are evaluated for impairment when events or changes in circumstances indicate a potential impairment.
Transfers of Financial Assets	Transfers of Financial Assets: Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company – put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.
Bank Owned Life Insurance	Bank Owned Life Insurance: The Company has purchased life insurance policies on certain key employees. The purchase of these life insurance policies allows the Company to use tax-advantaged rates of return. Bank-owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
Derivative Instruments	Derivative Instruments: The Company applies hedge accounting to certain interest rate derivatives entered into for risk management purposes. In accordance with ASC Topic 815, Derivatives and Hedging, all derivative instruments are recorded on the accompanying consolidated balance sheet at their respective fair values. The accounting for changes in fair value (i.e., gains or losses) of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship. If the derivative instrument is not designated as a hedge, changes in the fair value of the derivative instrument are recognized in earnings in the period of change. The Company enters into interest rate derivatives contracts that were designated as qualifying cash flow hedges to hedge the exposure to variability in expected future cash flows attributable to changes in a contractually specified interest rate. To qualify for hedge accounting, a formal assessment is prepared to determine whether the hedging relationship, both at inception and on an ongoing basis, is expected to be highly effective in achieving offsetting cash flows attributable to the hedged risk during the term of the hedge if a cash flow hedge. The Company enters into interest rate swaps (“swaps”) to facilitate customer transactions and meet their financial needs. Upon entering into these instruments to meet customer needs, the Company enters into offsetting positions with large U.S. financial institutions in order to minimize the risk to the Company. These swaps are derivatives, but are not designated as hedging instruments. For derivative instruments that are designated and qualify as a fair value hedge, the gain or loss on the derivative instrument as well as the offsetting loss or gain on the hedged asset or liability attributable to the hedged risk are recognized in current earnings. The gain or loss on the derivative instrument is presented on the same income statement line item as the earnings effect of the hedged item.
Leases	Leases: The Company leases certain branch locations, administrative offices and equipment. Operating lease Right of Use (“ROU”) assets are included in other assets and the associated lease obligations are included in other liabilities. Leases with an initial term of 12 months or less are not recorded on the Consolidated Balance Sheets; the Company instead recognizes lease expense for these leases on a straight-line basis over the lease term. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s corresponding obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The incremental borrowing rate is determined using secured rates for new FHLB advances under similar terms as the lease at inception. The Company utilizes the implicit or incremental borrowing rate at the effective date of a modification not accounted for as a separate contract or a change in the lease terms to determine the present value of lease payments. For operating leases commencing prior to January 1, 2019, the Company used the incremental borrowing rate as of that date. Most leases include one or more options to renew, with renewal terms that can extend the lease term. The exercise of lease renewal options is at the Company’s sole discretion. When it is reasonably certain the Company will exercise its option to renew or extend the lease term, the option is included in calculating the value of the ROU asset and lease liability. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise.
Revenue Recognition	Revenue Recognition: Service charges on deposit accounts – These deposit account-related fees represent monthly account maintenance and transaction-based service fees such as overdraft and non-sufficient funds fees, stop payment fees and wire transfer fees. For account maintenance services, revenue is recognized at the end of the statement period when our performance obligation has been satisfied. All other revenues from transaction-based services are recognized at a point in time when the performance obligation has been completed. Investment services – These primarily represent sales commissions on various product offerings, transaction fees and asset management fees. The performance obligation for investment services is the provision of services to place annuity products issued by the counterparty to investors and the provision of services to manage the client’s assets, including brokerage custodial and other management services. Revenue from investment services is recognized over the period in which services are performed and is based on a percentage of the value of the assets under management/administration. Insurance commissions –These represent commissions earned on the issuance of insurance products and services. The performance obligation is generally satisfied upon the issuance of the insurance policy and revenue is recognized when the commission payment is remitted by the insurance carrier or policy holder depending on whether the billing is performed by the insurance agency or the carrier. Interchange and debit card transaction fees, net – These represent interchange fees from customer debit and credit card transactions earned when a cardholder engages in a transaction with a merchant as well as fees charged to merchants for providing them the ability to accept and process the debit and credit card transaction. Revenue is recognized when the performance obligation has been satisfied, which is upon completion of the card transaction. Additionally, as the Bank is acting as an agent for the customer and transaction processor, costs associated with cardholder and merchant services transactions are netted against the fee income. Other –This consists of several forms of recurring revenue such as income earned on changes in the cash surrender value of bank-owned life insurance and interest rate swap fees. For the remaining immaterial transactions, revenue is recognized when, or as, the performance obligation is satisfied.
Advertising Costs	Advertising Costs: The Company expenses all advertising and marketing costs as incurred.
Income Taxes	Income Taxes: The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax basis of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. Deferred tax assets may be reduced by deferred tax liabilities and a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. Tax positions are recognized if it is more likely than not, based on the technical merits, the tax position will be realized or sustained upon examination. The term ”more likely than not” means a likelihood of more than 50 percent; the terms examined and upon examination also included resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgement. The Company recognizes interest and penalties in income tax expense. The Company files consolidated income tax returns with its subsidiaries. The Company has a Real Estate Investment Trust subsidiary that files a separate federal tax return, but its income is included in the consolidated group's return as required by the federal tax laws.
Stock-Based Compensation Plans	Stock-Based Compensation Plans: The Company has stock options, restricted stock awards and stock appreciation rights under stock-based compensation plans, which are described in more detail in Note 13 – Employee Benefits. The plans have been accounted for under the accounting guidance (FASB ASC 718, Compensation – Stock Compensation) which requires that the compensation cost relating to share-based payment transactions be recognized in the financial statements. That cost will be measured based on the grant date fair value of the equity or liability instruments issued. The stock compensation accounting guidance covers a wide range of share-based compensation arrangements including stock options, restricted share plans, performance-based awards, share appreciation rights, and stock or other stock based awards. The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employees’ service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. A Black-Scholes model is used to estimate the fair value of stock options, while the market value of the Company’s common stock at the date of grant is used for restrictive stock awards and stock grants.
Comprehensive Income	Comprehensive Income: Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, primarily, (1) unrealized gains and losses on available-for-sale securities, (2) unrealized gains and losses on effective portions of fair value security hedges, (3) unrealized gains and losses on effective portions of cash flow hedges and (4) unrealized gains and losses from securities transferred from available-for-sale to held-to-maturity, are reported as a separate component of the equity section of the balance sheet, such items, along with net income, are components of comprehensive income.
Business Combinations	Business Combinations: Business combinations are accounted for using the acquisition method of accounting. Under the acquisition method of accounting, acquired assets and assumed liabilities are included with the acquirer’s accounts as of the date of acquisition at estimated fair value, with any excess of purchase price over the fair value of the net assets acquired (including identifiable intangible assets) capitalized as goodwill. In the event that the fair value of the net assets acquired exceeds the purchase price, an acquisition gain is recorded for the difference in consolidated statements of income for the period in which the acquisition occurred. An intangible asset is recognized as an asset apart from goodwill when it arises from contractual or other legal rights or if it is capable of being separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged. In addition, acquisition-related costs and restructuring costs are recognized as period expenses as incurred. Estimates of fair value are subject to refinement for a period not to exceed one year from acquisition date as information relative to acquisition date fair values becomes available.
Earnings Per Common Share	Earnings Per Common Share: Basic earnings per common share is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding. Diluted earnings per common share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding and dilutive common share equivalents using the treasury stock method. Dilutive common share equivalents include common shares issuable upon exercise of outstanding stock options and restricted stock.
Operating Segments	Operating Segments: The Company, through the Bank, provides a broad range of financial services to individuals and companies through its offices in East and Middle Tennessee, Alabama and Florida. These services include, but not limited to, primary deposit products are interest-bearing demand deposits, savings and money market deposits, and time deposits. Its primary lending products are commercial, residential, and consumer loans. The Company’s operations are managed, and financial performance is evaluated on an organization-wide basis. Accordingly, the Company’s banking and finance operations are not considered by management to constitute more than one reportable operating segment. This single segment is the General Banking Unit.
Recently Issued and Adopted Accounting Pronouncements And Recently Issued Not Yet Effective Accounting Pronouncements	Recently Issued Not Yet Effective Accounting Pronouncements: The following is a summary of recent authoritative pronouncements not yet in effect that could impact the accounting, reporting, and/or disclosure of financial information by the Company. In December 2023, FASB issued ASU No. 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” ASU 2023-09 requires public business entities to disclose in their rate reconciliation table additional categories of information about federal, state and foreign income taxes and to provide more details about the reconciling items in certain categories if items meet a quantitative threshold. ASU 2023-09 also requires all entities to disclose income taxes paid, net of refunds, disaggregated by federal, state, and foreign taxes for annual periods and to disaggregate the information by jurisdiction based on a quantitative threshold, among other things. The guidance is effective for us for fiscal years beginning after December 15, 2024, though early adoption is permitted. The Company is assessing ASU 2023-09, and its adoption is not expected to have a significant impact on our Consolidated Financial Statements. In November 2024, FASB issued ASU No. 2024-03, “Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses.” ASU 2024-03 requires disaggregated disclosure of income statement expenses for public business entities. ASU 2024-03 requires new financial statement disclosures in tabular format, disaggregating information about prescribed categories underlying any relevant income statement expense caption. The prescribed categories include, among other things, employee compensation, depreciation, and intangible asset amortization. Additionally, entities must disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. ASU 2024-03 is effective for us fiscal years beginning after December 15, 2026, and interim periods beginning after December 15, 2027, though early adoption is permitted. The Company is assessing ASU 2024-03, and its adoption is not expected to have a significant impact on our Consolidated Financial Statements. Recently Issued and Adopted Accounting Pronouncements: In June 2022, the Financial Accounting Standards Board (“FASB”) issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which clarifies that a contractual sale restriction should not be considered in measuring fair value. It also requires entities with investments in equity securities subject to contractual sale restrictions to disclose certain qualitative and quantitative information about such securities. The guidance is effective for public companies for fiscal years beginning after December 15, 2023. All other entities have an extra year to adopt; early adoption is permitted. ASU 2022-03 did not have an impact on the Company’s Consolidated Financial Statements. In March 2023, the FASB issued ASU 2023-01, “Leases (Topic 842): Common Control Arrangements.” ASU 2023-01 requires entities to amortize leasehold improvements associated with common control leases over the useful life to the common control group. ASU 2023-01 also provides certain practical expedients applicable to private companies and not-for-profit organizations. The guidance is effective for fiscal years beginning after December 15, 2023. ASU 2023-01 did not have an impact on the Company’s Consolidated Financial Statements. In March 2023, the FASB issued ASU No. 2023-02, “Investments – Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method.” ASU 2023-02 is intended to improve the accounting and disclosures for investments in tax credit structures. ASU 2023-02 allows entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. Previously, this method was only available for qualifying tax equity investments in low-income housing tax credit structures. The guidance is effective for fiscal years beginning after December 15, 2023. ASU 2023-02 did not have an impact on the Company’s Consolidated Financial Statements. In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” ASU 2023-07 expands segment disclosure requirements for public entities to require disclosure of significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. ASU 2023-07 did not have an impact on the Company’s Consolidated Financial Statements.

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2024

Sunbelt Group LLC [Member]

Business Acquisition [Line Items]

Schedule of Business Acquisitions

The purchased assets and assumed liabilities were recorded at their acquisition date fair values and are summarized in the table below (in thousands).


			Initial
	As recorded		Fair value		Subsequent		As recorded
	by Sunbelt		adjustments		Adjustments		by the Company
Assets:
Cash & cash equivalents	$	319	$	—	$	—	$	319
Customer list intangible		—		1,948		—		1,948
Equipment, net		13		(13)		—		—
Other assets		17		—		—		17
Total assets acquired	$	349	$	1,935	$	—	$	2,284

Liabilities:
Payables and other liabilities	$	364	$	—	$	—	$	364
Total liabilities assumed		364		—		—		364
Excess of liabilities acquired over assets assumed	$	(15)
Aggregate fair value adjustments			$	1,935	$	—
Total identifiable net assets								1,920
Consideration transferred:
Purchase price								6,500
Total fair value of consideration transferred								6,500

Goodwill							$	4,580

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2024

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted


	2024		2023		2022
Basic earnings per share computation:
Net income available to common shareholders	$	36,141	$	28,593	$	43,022
Average common shares outstanding – basic		16,768,956		16,805,068		16,740,450
Basic earnings per share	$	2.16	$	1.70	$	2.57
Diluted earnings per share computation:
Net income available to common shareholders	$	36,141	$	28,593	$	43,022
Average common shares outstanding – basic		16,768,956		16,805,068		16,740,450
Incremental shares from assumed conversions:
Stock options and restricted stock		106,500		106,117		130,919
Average common shares outstanding - diluted		16,875,456		16,911,185		16,871,369
Diluted earnings per common share	$	2.14	$	1.69	$	2.55

Securities (Tables)

12 Months Ended

Dec. 31, 2024

Securities [Abstract]

Schedule of Available-for-sale Securities Reconciliation


	December 31, 2024
			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
Available-for-sale:	Cost		Gains		Losses		Value
U.S. Treasury	$	83,330	$	—	$	(7,104)	$	76,226
U.S. Government-sponsored enterprises (GSEs)		38,917		453		(182)		39,188
Municipal securities		18,277		—		(587)		17,690
Other debt securities		41,321		252		(2,138)		39,435
Mortgage-backed securities (GSEs)		330,839		515		(21,565)		309,789
Total	$	512,684	$	1,220	$	(31,576)	$	482,328


	December 31, 2023
			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
Available-for-sale:	Cost		Gains		Losses		Value
U.S. Treasury	$	84,307	$	—	$	(8,274)	$	76,033
U.S. Government-sponsored enterprises (GSEs)		46,983		1,256		(146)		48,093
Municipal securities		18,616		135		(475)		18,276
Other debt securities		36,863		93		(3,887)		33,069
Mortgage-backed securities (GSEs)		254,288		588		(21,937)		232,939
Total	$	441,057	$	2,072	$	(34,719)	$	408,410

Schedule of Held-to-maturity Securities Reconciliation


	December 31, 2024
			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
Held-to-maturity:	Cost		Gains		Losses		Value
U.S. Government-sponsored enterprises (GSEs)	$	48,112	$	—	$	(7,335)	$	40,777
Municipal securities		51,652		—		(7,037)		44,615
Mortgage-backed securities (GSEs)		26,895		—		(4,207)		22,688
Total	$	126,659	$	—	$	(18,579)	$	108,080


	December 31, 2023
			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
Held-to-maturity:	Cost		Gains		Losses		Value
U.S. Treasury	$	150,066	$	—	$	(1,482)	$	148,584
U.S. Government-sponsored enterprises (GSEs)		49,336		—		(7,143)		42,193
Municipal securities		52,680		—		(6,178)		46,502
Mortgage-backed securities (GSEs)		29,154		—		(3,895)		25,259
Total	$	281,236	$	—	$	(18,698)	$	262,538

Investments Classified by Contractual Maturity Date

The amortized cost and estimated market value of securities by contractual maturity, are shown below (in thousands). Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.


	December 31, 2024
	Amortized		Fair
Available-for-sale:	Cost		Value
Due in one year or less	$	1,479	$	1,430
Due from one year to five years		94,077		86,779
Due from five years to ten years		77,077		75,403
Due after ten years		9,212		8,927
		181,845		172,539
Mortgage-backed securities		330,839		309,789
Total	$	512,684	$	482,328

Held-to-maturity:
Due in one year or less	$	—	$	—
Due from one year to five years		731		687
Due from five years to ten years		50,594		43,465
Due after ten years		48,439		41,240
		99,764		85,392
Mortgage-backed securities		26,895		22,688
Total	$	126,659	$	108,080

Schedule of Unrealized Loss on Investments

The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities available-for-sale and securities held-to-maturity have been in a continuous unrealized loss position, as of December 31, 2024 and 2023 (dollars in thousands):


	December 31, 2024
	Less than 12 Months					12 Months or Greater					Total
			Gross		Number			Gross		Number			Gross		Number
	Fair		Unrealized		of	Fair		Unrealized		of	Fair		Unrealized		of
Available-for-sale:	Value		Losses		Securities	Value		Losses		Securities	Value		Losses		Securities
U.S. Treasury	$	—	$	—	—	$	76,226	$	(7,104)	9	$	76,226	$	(7,104)	9
U.S. Government-sponsored enterprises (GSEs)		9,069		(80)	4		4,813		(102)	4		13,882		(182)	8
Municipal securities		5,579		(59)	8		11,322		(528)	17		16,901		(587)	25
Other debt securities		4,425		(36)	3		28,294		(2,102)	24		32,719		(2,138)	27
Mortgage-backed securities (GSEs)		80,111		(939)	39		160,129		(20,626)	83		240,240		(21,565)	122
Total	$	99,184	$	(1,114)	54	$	280,784	$	(30,462)	137	$	379,968	$	(31,576)	191

	December 31, 2024
	Less than 12 Months					12 Months or Greater					Total
			Gross		Number			Gross		Number			Gross		Number
	Fair		Unrealized		of	Fair		Unrealized		of	Fair		Unrealized		of
Held-to-maturity:	Value		Losses		Securities	Value		Losses		Securities	Value		Losses		Securities
U.S. Government-sponsored enterprises (GSEs)	$	—	$	—	—	$	40,777	$	(7,335)	13	$	40,777	$	(7,335)	13
Municipal securities		—		—	—		44,615		(7,037)	35		44,615		(7,037)	35
Mortgage-backed securities (GSEs)		—		—	—		22,688		(4,207)	5		22,688		(4,207)	5
Total	$	—	$	—	—	$	108,080	$	(18,579)	53	$	108,080	$	(18,579)	53


	December 31, 2023
	Less than 12 Months					12 Months or Greater					Total
			Gross		Number			Gross		Number			Gross		Number
	Fair		Unrealized		of	Fair		Unrealized		of	Fair		Unrealized		of
Available-for-sale:	Value		Losses		Securities	Value		Losses		Securities	Value		Losses		Securities
U.S. Treasury	$	—	$	—	—	$	76,033	$	(8,274)	9	$	76,033	$	(8,274)	9
U.S. Government-sponsored enterprises (GSEs)		9,743		(137)	3		1,482		(9)	3		11,225		(146)	6
Municipal securities		2,786		(2)	2		9,849		(473)	17		12,635		(475)	19
Other debt securities		2,986		(17)	2		29,057		(3,870)	26		32,043		(3,887)	28
Mortgage-backed securities (GSEs)		16,401		(229)	8		176,351		(21,708)	88		192,752		(21,937)	96
Total	$	31,916	$	(385)	15	$	292,772	$	(34,334)	143	$	324,688	$	(34,719)	158

	December 31, 2023
	Less than 12 Months					12 Months or Greater					Total
			Gross		Number			Gross		Number			Gross		Number
	Fair		Unrealized		of	Fair		Unrealized		of	Fair		Unrealized		of
Held-to-maturity:	Value		Losses		Securities	Value		Losses		Securities	Value		Losses		Securities
U.S. Treasury	$	—	$	—	—	$	148,584	$	(1,482)	4	$	148,584	$	(1,482)	4
U.S. Government-sponsored enterprises (GSEs)		—		—	—		42,194		(7,143)	13		42,194		(7,143)	13
Municipal securities		—		—	—		46,500		(6,178)	35		46,500		(6,178)	35
Mortgage-backed securities (GSEs)		—		—	—		25,258		(3,895)	5		25,258		(3,895)	5
Total	$	—	$	—	—	$	262,536	$	(18,698)	57	$	262,536	$	(18,698)	57

Schedule of Other Investments

The following is the amortized cost and carrying value of other investments (in thousands):


	December 31,		December 31,
	2024		2023
Federal Reserve Bank stock	$	9,045	$	9,526
Federal Home Loan Bank stock		5,345		3,786
First National Bankers Bank stock		350		350
Total	$	14,740	$	13,662

- Definition

Tabular disclosure of information about investment in debt security measured at amortized cost (held-to-maturity).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Subparagraph (f)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5A

Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-5B

+ Details

Loans and Leases and Allowance for Credit Losses (Tables)

12 Months Ended

Dec. 31, 2024

Receivables [Abstract]

Schedule of Loans

Major categories of loans and leases are summarized as follows (in thousands):


	December 31,		December 31,
	2024		2023
Commercial real estate:
Non-owner occupied	$	1,080,404	$	940,789
Owner occupied		867,678		798,416
Consumer real estate		741,836		649,867
Construction and land development		361,735		327,185
Commercial and industrial		775,620		645,918
Leases		64,878		68,752
Consumer and other		14,189		13,535
Total loans and leases		3,906,340		3,444,462
Less: Allowance for credit losses		(37,423)		(35,066)
Loans and leases, net	$	3,868,917	$	3,409,396

Schedule of Allowance for Loan Losses

The following tables detail the changes in the allowance for credit losses by loan and lease classification (in thousands):


	Year Ended December 31, 2024
	Commercial		Commercial
	Real Estate		Real Estate		Consumer		Construction		Commercial
	Non-Owner		Owner		Real		and Land		and				Consumer
	Occupied		Occupied		Estate		Development		Industrial		Leases		and Other		Total
Beginning balance	$	6,846	$	8,418	$	7,249	$	4,874	$	6,924	$	640	$	115	$	35,066
Charged-off loans and leases		—		—		—		(441)		(928)		(1,312)		(336)		(3,017)
Recoveries of charge-offs		—		36		4		—		159		8		101		308
Provision charged to expense ⁽¹⁾		126		(113)		1,102		(265)		2,397		1,583		236		5,066
Ending balance	$	6,972	$	8,341	$	8,355	$	4,168	$	8,552	$	919	$	116	$	37,423

(1)

In the provision charged to expense there was a provision of $87 thousand for unfunded commitments through the provision for credit losses not reflected in the year ended December 31, 2024.


	Year Ended December 31, 2023
	Commercial		Commercial
	Real Estate		Real Estate		Consumer		Construction		Commercial
	Non-Owner		Owner		Real		and Land		and				Consumer
	Occupied		Occupied		Estate		Development		Industrial		Leases		and Other		Total
Beginning balance	$	5,694	$	5,127	$	4,028	$	3,059	$	3,997	$	1,293	$	136	$	23,334
Impact of adopting ASU 2016-13		458		421		1,952		2,145		1,451		(683)		13		5,757
Purchased credit-deteriorated gross up		117		2,535		166		25		27		28		—		2,898
Charged-off loans and leases		—		—		(9)		—		(584)		(345)		(425)		(1,363)
Recoveries of charge-offs		—		6		53		25		396		—		205		685
Provision charged to expense ⁽¹⁾		577		329		1,059		(380)		1,637		347		186		3,755
Ending balance	$	6,846	$	8,418	$	7,249	$	4,874	$	6,924	$	640	$	115	$	35,066

(1)

In the provision charged to expense there was a release of $726 thousand for unfunded commitments through the provision for credit losses not reflected in the year ended December 31, 2023.


	Year Ended December 31, 2022
	Commercial		Commercial
	Real Estate		Real Estate		Consumer		Construction		Commercial
	Non-Owner		Owner		Real		and Land		and				Consumer
	Occupied		Occupied		Estate		Development		Industrial		Leases		and Other		Total
Beginning balance	$	5,611	$	4,170	$	3,454	$	1,882	$	3,781	$	330	$	124	$	19,352
Charged-off loans and leases		—		—		(33)		—		(307)		(110)		(744)		(1,194)
Recoveries of charge-offs		—		6		564		—		184		194		210		1,158
Provision charged to expense		83		951		43		1,177		339		879		546		4,018
Ending balance	$	5,694	$	5,127	$	4,028	$	3,059	$	3,997	$	1,293	$	136	$	23,334

Loan Credit Quality Indicators

The following tables outline the amount of each loan and lease classification and the amount categorized into each risk rating based on year of origination (in thousands):


	December 31, 2024
	Loans Amortized Cost Basis by Origination Year
															Revolving
															Loans
													Revolving		Converted
	2024		2023		2022		2021		2020		Prior		Loans		to Term		Total
Commercial real estate - non-owner occupied
Pass	$	241,022		118,055		286,728		228,554		85,754		97,319		8,295		696		1,066,423
Watch		-		1,637		6,769		278		-		4,275		-		-		12,959
Special mention		-		-		-		-		-		-		-		-		-
Substandard		470		-		-		-		301		251		-		-		1,022
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - non-owner occupied		241,492		119,692		293,497		228,832		86,055		101,845		8,295		696		1,080,404
YTD gross charge-offs		-		-		-		-		-		-		-		-		-

Commercial real estate - owner occupied
Pass		145,848	$	118,233	$	275,328	$	155,119	$	62,755	$	78,934	$	12,368	$	198	$	848,783
Watch		1,451		2,814		2,398		1,251		1,676		364		744		-		10,698
Special mention		3,147		-		-		-		-		-		-		-		3,147
Substandard		-		332		-		3,303		305		365		745		-		5,050
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - owner occupied		150,446		121,379		277,726		159,673		64,736		79,663		13,857		198		867,678
YTD gross charge-offs		-		-		-		-		-		-		-		-		-

Consumer real estate
Pass		151,786		105,416		154,956		82,463		47,122		61,844		131,267		2,099		736,953
Watch		-		81		-		109		258		420		1,241		-		2,109
Special mention		-		-		-		-		-		50		-		-		50
Substandard		184		-		61		311		-		1,854		314		-		2,724
Doubtful		-		-		-		-		-		-		-		-		-
Total consumer real estate		151,970		105,497		155,017		82,883		47,380		64,168		132,822		2,099		741,836
YTD gross charge-offs		-		-		-		-		-		-		-		-		-

Construction and land development
Pass		199,160		74,200		51,438		6,146		2,168		9,562		12,392		89		355,155
Watch		2,477		-		105		3,015		-		-		-		-		5,597
Special mention		515		-		-		-		-		-		-		-		515
Substandard		262		-		-		68		-		138		-		-		468
Doubtful		-		-		-		-		-		-		-		-		-
Total construction and land development		202,414		74,200		51,543		9,229		2,168		9,700		12,392		89		361,735
YTD gross charge-offs		-		-		-		-		(441)		-		-		-		(441)

Commercial and industrial
Pass		130,898		128,646		133,782		43,299		17,716		26,933		282,695		3,239		767,208
Watch		103		107		119		2,807		-		-		2,865		14		6,015
Special mention		-		-		-		-		-		-		-		-		-
Substandard		-		40		455		1,657		129		46		9		61		2,397
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial		131,001		128,793		134,356		47,763		17,845		26,979		285,569		3,314		775,620
YTD gross charge-offs		-		(618)		(235)		-		-		-		(29)		(46)		(928)

Leases
Pass		25,371		18,285		16,299		3,601		1,019		303		-		-		64,878
Watch		-		-		-		-		-		-		-		-		-
Special mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total leases		25,371		18,285		16,299		3,601		1,019		303		-		-		64,878
YTD gross charge-offs		(74)		(619)		(589)		(1)		(1)		(28)		-		-		(1,312)


	December 31, 2024
	Loans Amortized Cost Basis by Origination Year
															Revolving
															Loans
													Revolving		Converted
	2024		2023		2022		2021		2020		Prior		Loans		to Term		Total
Consumer and other
Pass		4,385		1,932		922		387		284		238		6,024		-		14,172
Watch		4		-		-		-		-		-		-		-		4
Special mention		-		-		-		-		-		-		-		-		-
Substandard		11		-		-		-		-		2		-		-		13
Doubtful		-		-		-		-		-		-		-		-		-
Total consumer and other		4,400		1,932		922		387		284		240		6,024		-		14,189
YTD gross charge-offs		(24)		(84)		(61)		(37)		(53)		(77)		-		-		(336)

Total loans
Pass		898,470		564,767		919,453		519,569		216,818		275,133		453,041		6,321		3,853,572
Watch		4,035		4,639		9,391		7,460		1,934		5,059		4,850		14		37,382
Special mention		3,662		-		-		-		-		50		-		-		3,712
Substandard		927		372		516		5,339		735		2,656		1,068		61		11,674
Doubtful		-		-		-		-		-		-		-		-		-
Total loans	$	907,094	$	569,778	$	929,360	$	532,368	$	219,487	$	282,898	$	458,959	$	6,396	$	3,906,340
Total YTD gross charge-offs	$	(98)	$	(1,321)	$	(885)	$	(38)	$	(495)	$	(105)	$	(29)	$	(46)	$	(3,017)


	December 31, 2023
	Loans Amortized Cost Basis by Origination Year
															Revolving
															Loans
													Revolving		Converted
	2023		2022		2021		2020		2019		Prior		Loans		to Term		Total
Commercial real estate - non-owner occupied
Pass	$	120,088	$	293,053	$	258,422	$	107,359	$	76,847	$	42,345	$	3,691	$	4,320	$	906,125
Watch		22,295		-		645		-		4,426		2,663		-		3,500		33,529
Special mention		-		-		-		-		-		-		-		-		-
Substandard		517		-		-		310		-		308		-		-		1,135
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial real estate - non-owner occupied		142,900		293,053		259,067		107,669		81,273		45,316		3,691		7,820		940,789
YTD gross charge-offs		-		-		-		-		-		-		-		-		-

Commercial real estate - owner occupied
Pass		117,022		285,174		175,083		74,015		57,648		63,970		11,441		2,370		786,723
Watch		-		1,267		1,305		921		-		263		-		-		3,756
Special mention		-		3,215		-		-		-		-		-		-		3,215
Substandard		386		-		3,932		-		282		122		-		-		4,722
Doubtful		-		-				-		-		-		-		-		-
Total commercial real estate - owner occupied		117,408		289,656		180,320		74,936		57,930		64,355		11,441		2,370		798,416
YTD gross charge-offs		-		-		-		-		-		-		-		-		-

Consumer real estate
Pass		123,203		174,755		98,460		53,688		33,598		48,378		107,949		3,026		643,057
Watch		171		-		258		116		-		55		1,581		-		2,181
Special mention		-		-		-		-		-		53		-		-		53
Substandard		196		824		176		253		164		2,850		113		-		4,576
Doubtful		-		-		-		-		-		-		-		-		-
Total consumer real estate		123,570		175,579		98,894		54,057		33,762		51,336		109,643		3,026		649,867
YTD gross charge-offs		-		-		-		-		-		(9)		-		-		(9)

Construction and land development
Pass		113,752		115,032		23,823		2,749		5,056		6,595		40,667		7,489		315,163
Watch		6,670		3,233		607		-		-		1		-		-		10,511
Special mention		437		-		-		-		-		-		-		-		437
Substandard		-		-		35		620		-		419		-		-		1,074
Doubtful		-		-		-		-		-		-		-		-		-
Total construction and land development		120,859		118,265		24,465		3,369		5,056		7,015		40,667		7,489		327,185
YTD gross charge-offs		-		-		-		-		-		-		-		-		-


	December 31, 2023
	Loans Amortized Cost Basis by Origination Year
															Revolving
															Loans
													Revolving		Converted
	2023		2022		2021		2020		2019		Prior		Loans		to Term		Total
Commercial and industrial
Pass		168,957		162,799		62,796		22,639		9,135		25,207		185,619		7,270		644,422
Watch		54		15		13		-		-		-		120		83		285
Special mention		-		-		-		-		-		-		-		-		-
Substandard		193		614		200		129		75		-		-		-		1,211
Doubtful		-		-		-		-		-		-		-		-		-
Total commercial and industrial		169,204		163,428		63,009		22,768		9,210		25,207		185,739		7,353		645,918
YTD gross charge-offs		(75)		(274)		(50)		(183)		-		-		(2)		-		(584)

Leases
Pass		28,922		26,658		8,658		3,603		703		208		-		-		68,752
Watch		-		-		-		-		-		-		-		-		-
Special mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total leases		28,922		26,658		8,658		3,603		703		208		-		-		68,752
YTD gross charge-offs		(122)		(193)		(18)		-		(12)		-		-		-		(345)

Consumer and other
Pass		5,926		2,049		841		373		132		206		3,931		67		13,525
Watch		-		-		-		-		10		-		-		-		10
Special mention		-		-		-		-		-		-		-		-		-
Substandard		-		-		-		-		-		-		-		-		-
Doubtful		-		-		-		-		-		-		-		-		-
Total consumer and other		5,926		2,049		841		373		142		206		3,931		67		13,535
YTD gross charge-offs		(40)		(135)		(74)		(54)		(33)		(89)		-		-		(425)

Total loans
Pass		677,870		1,059,520		628,083		264,426		183,119		186,909		353,298		24,542		3,377,767
Watch		29,190		4,515		2,828		1,037		4,436		2,982		1,701		3,583		50,272
Special mention		437		3,215		-		-		-		53		-		-		3,705
Substandard		1,292		1,438		4,343		1,312		521		3,699		113		-		12,718
Doubtful		-		-		-		-		-		-		-		-		-
Total loans	$	708,789	$	1,068,688	$	635,254	$	266,775	$	188,076	$	193,643	$	355,112	$	28,125	$	3,444,462
Total YTD gross charge-offs	$	(237)	$	(602)	$	(142)	$	(237)	$	(45)	$	(98)	$	(2)	$	-	$	(1,363)

Past Due Loans and Leases

The following tables present an aging analysis of our loan and lease portfolio (in thousands):


	December 31, 2024
					90 Days
	30-59 Days		60-89 Days		or More		Total		Loans Not		Total
	Past Due		Past Due		Past Due		Past Due		Past Due		Loans
Commercial real estate:
Non-owner occupied	$	378	$	—	$	263	$	641	$	1,079,763	$	1,080,404
Owner occupied		731		47		539		1,317		866,361		867,678
Consumer real estate		2,258		826		764		3,848		737,988		741,836
Construction and land development		523		—		—		523		361,212		361,735
Commercial and industrial		1,417		367		1,636		3,420		772,200		775,620
Leases		1,645		—		2,118		3,763		61,115		64,878
Consumer and other		96		24		18		138		14,051		14,189
Total	$	7,048	$	1,264	$	5,338	$	13,650	$	3,892,690	$	3,906,340


	December 31, 2023
					90 Days
	30-59 Days		60-89 Days		or More		Total		Loans Not		Total
	Past Due		Past Due		Past Due		Past Due		Past Due		Loans
Commercial real estate:
Non-owner occupied	$	—	$	—	$	571	$	571	$	940,218		940,789
Owner occupied		52		270		1,089		1,411		797,005		798,416
Consumer real estate		2,216		1,347		561		4,124		645,743		649,867
Construction and land development		631		—		620		1,251		325,934		327,185
Commercial and industrial		956		330		2,286		3,572		642,346		645,918
Leases		1,208		132		212		1,552		67,200		68,752
Consumer and other		80		9		98		187		13,348		13,535
Total	$	5,143	$	2,088	$	5,437	$	12,668	$	3,431,794	$	3,444,462

Summary of amortized cost basis of loans on nonaccrual status and loans past due 90 or more days and still accruing interest

The table below presents the amortized cost basis of loans on nonaccrual status and loans past due 90 or more days and still accruing interest at December 31, 2024, and 2023. Also presented is the balance of loans on nonaccrual status at December 31, 2024, and 2023, for which there was no related allowance for credit losses recorded (in thousands):


	December 31, 2024						December 31, 2023
	Total		Nonaccrual		Loans Past Due		Total		Nonaccrual		Loans Past Due
	Nonaccrual		With No Allowance		Over 90 Days		Nonaccrual		With No Allowance		Over 90 Days
	Loans		for Credit Losses		Still Accruing		Loans		for Credit Losses		Still Accruing
Commercial real estate:
Non-owner occupied	$	514	$	263	$	—	$	571	$	263	$	—
Owner occupied		906		539				1,473		1,089
Consumer real estate		1,995		752		—		2,647		1,562		—
Construction and land development		39		—		—		620		—		—
Commercial and industrial		1,820		—		144		2,480		160		—
Leases		2,433		—		—		140		—		72
Consumer and other		2		—		18		—		—		98
Total	$	7,709	$	1,554	$	162	$	7,931	$	3,074	$	170

Summary of amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses

The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses (in thousands):


	December 31, 2024
	Real Estate		Other		Total
Commercial real estate:
Non-owner occupied	$	733	$	—	$	733
Owner occupied		4,636				4,636
Consumer real estate		1,139		—		1,139
Construction and land development		262		—		262
Commercial and industrial		—		2,286		2,286
Leases		—		534		534
Consumer and other		—		—		—
Total	$	6,770	$	2,820	$	9,590

	December 31, 2023
	Real Estate		Other		Total
Commercial real estate:
Non-owner occupied	$	780	$	—	$	780
Owner occupied		4,375				4,375
Consumer real estate		2,756		—		2,756
Construction and land development		1,411		—		1,411
Commercial and industrial		—		1,018		1,018
Leases		—		—		—
Consumer and other		—		—		—
Total	$	9,322	$	1,018	$	10,340

Impaired Loans

The following table details the average recorded investment, and the amount of interest income recognized on a cash basis for impaired loans at December 31, 2022, as determined under ASC 310 prior to the adoption of ASU 2016-13. A loan or lease held for investment is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due (both principal and interest) according to the terms of the loan or lease agreement (in thousands):


	Year Ended December 31, 2022
	Average		Interest
	Recorded		Income
	Investment		Recognized
Impaired loans and leases without a valuation allowance:
Commercial real estate:
Non-owner occupied	$	—	$	—
Owner occupied		122		—
Consumer real estate		1,728		94
Construction and land development		—		—
Commercial and industrial		—		—
Leases		—		—
Consumer and other		—		—
		1,850		94
Impaired loans and leases with a valuation allowance:
Commercial real estate:
Non-owner occupied		343		—
Owner occupied		—		—
Consumer real estate		52		—
Construction and land development		515		—
Commercial and industrial		19		—
Leases		—		—
Consumer and other		—		—
		929		—
PCI loans and leases:
Commercial real estate:
Non-owner occupied		702		57
Owner occupied		—		—
Consumer real estate		819		50
Construction and land development		—		—
Commercial and industrial		—		—
Leases		—		—
Consumer and other		2		—
		1,523		107
Total impaired loans and leases	$	4,302	$	201

Summary of loans and leases made to borrowers experiencing financial difficulty that were modified

The table below shows the amortized cost of loans and leases made to borrowers experiencing financial difficulty that were modified during the years ended December 31, 2024, and 2023, respectively. (dollars in thousands):


					Payment Delay
	Payment		Term		and Term
Year ended December 31, 2024	Delay		Extension		Extension		Total
Commercial real estate:
Non-owner occupied	$	—	$	—	$	—	$	—
Owner occupied		—		—		—		—
Consumer real estate		—		301		—		301
Construction and land development		—		—		—		—
Commercial and industrial		—		24		—		24
Leases		—		—		—		—
Consumer and other		—		—		—		—
Total	$	—	$	325	$	—	$	325

					Payment Delay
	Payment		Term		and Term
Year ended December 31, 2023	Delay		Extension		Extension		Total
Commercial real estate:							$	—
Non-owner occupied	$	—	$	2,492	$	—	$	2,492
Owner occupied		386		38		—		424
Consumer real estate		—		446		—		446
Construction and land development		—		690		—		690
Commercial and industrial		57		—		136		193
Leases		—		—		—		—
Consumer and other		—		—		—		—
Total	$	443	$	3,666	$	136	$	4,245

The following table summarizes the financial impacts of loan modifications made to borrowers experiencing financial difficulty for the year ended December 31, 2024, and 2023, respectively (dollars in thousands):


	Weighted-Average
	Term		Weighted-Average
	Extension		Total Payment
Year ended December 31, 2024	(in months)		Delay
Commercial real estate:
Non-owner occupied		—	$	—
Owner occupied		—		—
Consumer real estate		63		—
Construction and land development		—		—
Commercial and industrial		38		—
Leases		—		—
Consumer and other		—		—

	Weighted-Average
	Term		Weighted-Average
	Extension		Total Payment
Year ended December 31, 2023	(in months)		Delay
Commercial real estate:
Non-owner occupied		7	$	—
Owner occupied		180		22
Consumer real estate		16		—
Construction and land development		8		—
Commercial and industrial		30		6
Leases		—		—
Consumer and other		—		—


					Payment Delay
	Payment		Term		and Term
Year ended December 31, 2024	Delay		Extension		Extension		Total
Commercial real estate:
Non-owner occupied	$	—	$	—	$	—	$	—
Owner occupied		—		—		—		—
Consumer real estate		—		60		—		60
Construction and land development		—		—		—		—
Commercial and industrial		—		—		—		—
Leases		—		—		—		—
Consumer and other		—		—		—		—
Total	$	—	$	60	$	—	$	60

The table below shows an age analysis of loans and leases made to borrowers experiencing financial difficulty that were modified in the last twelve months, (in thousands):


	December 31, 2024
					90 Days
			30-89 Days		or More
	Current		Past Due		Past Due		Nonaccrual		Total
Commercial real estate:
Non-owner occupied	$	—	$	—	$	—	$	—	$	—
Owner occupied		—		—		—		—		—
Consumer real estate		168		—		—		134		302
Construction and land development		—		—		—		—		—
Commercial and industrial		14		—		—		9		23
Leases		—		—		—		—		—
Consumer and other		—		—		—		—		—
Total	$	182	$	—	$	—	$	143	$	325

Schedule of Loan to Directors, Officers and Affiliated Parties

A summary of activity in loans to related parties is as follows (in thousands):


	2024		2023
Balance, beginning of year	$	20,836	$	14,246
Disbursements		3,619		8,653
Repayments		(2,557)		(2,063)
Balance, end of year	$	21,898	$	20,836

Premises and Equipment (Tables)

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

Summary of Premises and Equipment

A summary of premises and equipment at December 31, is as follows (in thousands):


	Useful Life	2024		2023
Land and land improvements	Indefinite	$	20,973	$	21,403
Building and leasehold improvements	15-40 years		73,539		71,582
Furniture, fixtures and equipment	3-7 years		25,999		24,301
Construction in progress			1,474		2,269
Total, gross			121,985		119,555
Accumulated depreciation			(30,892)		(26,592)
Total, net		$	91,093	$	92,963

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Finite-lived Intangible Assets Amortization Expense


	Core Deposit		Customer Relationships		Tradename
Amortized other intangible assets:	Intangibles		Intangibles		Intangibles		Total
December 31, 2024:
Beginning balance January 1, 2024, gross	$	17,470	$	5,670	$	63	$	23,203
Less: accumulated amortization		(11,435)		(3,127)		(63)		(14,625)
Balance, December 31, 2024, other intangible assets, net	$	6,035	$	2,543	$	-	$	8,578

December 31, 2023:
Beginning balance January 1, 2023, gross	$	17,470	$	5,670	$	63	$	23,203
Less: accumulated amortization		(9,758)		(2,379)		(63)		(12,200)
Balance, December 31, 2023, other intangible assets, net	$	7,712	$	3,291	$	-	$	11,003

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

The estimated aggregate amortization expense for future periods for other intangible assets is as follows (in thousands):


2025	$	2,256
2026		2,086
2027		1,904
2028		1,139
2029		669
Thereafter		524
Total	$	8,578

Deposits (Tables)

12 Months Ended

Dec. 31, 2024

Deposits [Abstract]

Scheduled Maturities Of Time Deposit


2025	$	772,344
2026		48,273
2027		12,917
2028		7,869
2029		3,237
Thereafter		—
Total	$	844,640

Borrowings, Line of Credit and Subordinated Debt (Tables)

12 Months Ended

Dec. 31, 2024

Federal Reserve Bank Advances [Member]

Schedule of funding capacity and loans secured for borrowings

At December 31, 2024 and 2023, the funding capacity and loans secured for borrowings was as follows (in thousands):


	2024		2023
Maximum funding capacity	$	427,811	$	283,048
Borrowings		—		—
Additional funding capacity	$	427,811	$	283,048
Loans secured for borrowings	$	537,368	$	379,827

Federal Home Loan Bank Advances [Member]

Schedule of funding capacity and loans secured for borrowings

At December 31, 2024 and 2023, the borrowing capacity and loans secured for advances was as follows (in thousands):


	2024		2023
Maximum borrowing capacity	$	518,559	$	573,888
FHLB advances		—		—
Standby letters of credit		(211,982)		(103,982)
Additional borrowing capacity	$	306,577	$	469,906
Loans secured for advances	$	822,565	$	809,707

Leases (Tables)

12 Months Ended

Dec. 31, 2024

Leases [Abstract]

Summary of Lease Assets and Liabilities

The following table represents the consolidated balance sheet classification of the Company’s ROU assets and lease liabilities. The Company elected not to include short-term leases (i.e., leases with initial terms of twelve months or less), or equipment leases (deemed immaterial) on the consolidated balance sheet (in thousands):


	Balance Sheet	December 31,		December 31,
	Location	2024		2023
Assets:
Operating lease right-of-use assets	Other assets	$	11,951	$	9,894
Liabilities:
Operating lease liabilities	Other liabilities	$	12,472	$	10,303

Summary of Lease Costs and Other Information

The Company elected, for all classes of underlying assets, not to separate lease and non-lease components and instead to account for them as a single lease component, the variable lease cost primarily represents variable payments such as common area maintenance. The following table represents lease costs and other lease information for the years ended December 31, (in thousands):


	Year Ended
	December 31,
	2024		2023		2022
Lease costs:
Operating lease costs	$	1,919	$	1,687	$	1,633
Variable lease costs		88		117		100
Sublease income		(24)		—		—
Net lease cost	$	1,983	$	1,804	$	1,733
Other information:
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	1,810	$	1,421	$	1,562

Schedule of Remaining Minimum Lease Payments

Future minimum payments for operating leases with initial or remaining terms of one year or more as of December 31, 2024 were as follows (in thousands):


	Amounts
2025	$	1,725
2026		1,675
2027		1,469
2028		1,464
2029		1,398
Thereafter		7,650
Total future minimum lease payments		15,381
Amounts representing interest		(2,909)
Present value of net future minimum lease payments	$	12,472

Income Taxes (Table)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense in the consolidated statements of income for the years ended December 31, 2024, 2023, and 2022, includes the following (in thousands):


	2024		2023		2022
Current tax expense
Federal	$	8,717	$	5,632	$	10,412
State		481		692		2,029
Deferred tax expense related to:
Federal		(380)		1,100		(407)
State		500		209		(148)
Total income tax expense	$	9,318	$	7,633	$	11,886

Schedule of Effective Income Tax Rate Reconciliation

The income tax expense is different from the expected tax expense computed by multiplying income before income tax expense by the statutory income tax rate of 21%. The reasons for this difference are as follows (in thousands):


	2024		2023		2022
Federal income tax expense computed at the statutory rate	$	9,546	$	7,607	$	11,531
State income taxes, net of federal tax benefit		775		712		1,486
Nondeductible acquisition expenses		—		—		1
Tax-exempt interest		(683)		(419)		(624)
Bank-owned life insurance		(521)		(413)		(389)
Tax benefit from stock options		(26)		(68)		(170)
Other		227		214		51
Total income tax expense	$	9,318	$	7,633	$	11,886

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax asset, which are included in Other Assets in the consolidated balance sheets, as of December 31, 2024 and 2023, were as follows (in thousands):


	2024		2023
Deferred tax assets:
Allowance for loan losses	$	9,029	$	9,075
Unfunded commitments		636		618
Fair value adjustments		1,211		1,584
Unrealized losses on investment securities		7,969		8,514
Unrealized losses on hedges		274		508
Other real estate owned		13		9
Deferred compensation		1,758		1,132
Lease liability		3,204		2,667
Federal net operating loss carryforward		3,713		4,024
Other		1,502		1,992
Total deferred tax assets		29,309		30,123
Deferred tax liabilities:
Accumulated depreciation		2,384		2,451
Core deposit intangible		1,226		1,774
Right of use asset		3,071		2,561
Other		1,221		1,031
Total deferred tax liabilities		7,902		7,817
Net deferred tax asset	$	21,407	$	22,306

Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2024

Defined Benefit Plan [Abstract]

Schedule of Option Activity

A summary of the activity in these stock option plans is presented in the following table:


		Weighted
		Average
		Exercisable
	Number	Price
Outstanding at December 31, 2022	32,045	$	12.04
Granted	—		—
Exercised	(15,705)		10..47
Forfeited	—		—
Outstanding at December 31, 2023	16,340		13.55
Granted	—		—
Exercised	(6,192)		11.09
Forfeited	—		—
Outstanding at December 31, 2024	10,148		15.05

Schedule of Options Outstanding by Exercise Price Range

Options Outstanding

Options Exercisable

Weighted-

Average

Weighted-

Remaining

Average

Exercise

Number

Contractual

Exercise

Number

Exercise

Prices

Outstanding

Life

Price

Exercisable

Price

$

15.05

10,148

0.75 years

$

15.05

10,148

$

15.05

Outstanding, end of period

10,148

0.75 years

$

15.05

10,148

$

15.05

Schedule of Non-vested Restricted Stock Awards

The following table summarizes activity relating to non-vested restricted stock awards:


		Weighted
		Average
		Grant-Date
	Number	Fair Value
Outstanding at December 31, 2022	129,836	$	19.61
Granted	91,582		26.13
Exercised	(33,058)		22.24
Forfeited/expired	(16,590)		23.31
Outstanding at December 31, 2023	171,770		22.22
Granted	79,643		24.04
Exercised	(51,655)		21.78
Forfeited/expired	(3,899)		24.90
Outstanding at December 31, 2024	195,859		23.02

Share-based Payment Arrangement, Stock Appreciation Right, Activity


		Weighted
		Average
	Number	Exercisable Price
Outstanding at December 31, 2022	36,000	$	18.25
Granted	—		—
Exercised	(16,000)		15.19
Forfeited/Expired	—		—
Outstanding at December 31, 2023	20,000		20.70
Granted	—		—
Exercised	(20,000)		20.70
Forfeited/Expired	—		—
Outstanding at December 31, 2024	—	$	—

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Other Commitments

A summary of the Company's total contractual amount for all off-balance sheet commitments for the years ended December 31, 2024 and 2023, are as follows (in thousands):


	December 31,		December 31,
	2024		2023
Commitments to extend credit	$	828,755	$	716,951
Standby letters of credit		23,246		7,611

Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2024

Banking and Thrift [Abstract]

Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations

Actual and required capital levels at December 31, 2024 and 2023 are presented below (dollars in thousands):


									Minimum to be
									well
									capitalized under
					Minimum for				prompt
					capital				corrective action
		Actual			adequacy purposes				provisions¹
	Amount		Ratio		Amount		Ratio		Amount		Ratio
December 31, 2024
SmartFinancial:
Total Capital (to Risk Weighted Assets)	$	470,635	11.10	%	$	339,044	8.00	%		N/A	N/A
Tier 1 Capital (to Risk Weighted Assets)		413,616	9.76	%		254,283	6.00	%		N/A	N/A
Common Equity Tier 1 Capital (to Risk Weighted Assets)		413,616	9.76	%		190,712	4.50	%		N/A	N/A
Tier 1 Capital (to Average Assets)²		413,616	8.29	%		199,585	4.00	%		N/A	N/A

SmartBank:
Total Capital (to Risk Weighted Assets)	$	478,368	11.30	%	$	338,774	8.00	%	$	423,467	10.00	%
Tier 1 Capital (to Risk Weighted Assets)		445,159	10.51	%		254,080	6.00	%		338,774	8.00	%
Common Equity Tier 1 Capital (to Risk Weighted Assets)		445,159	10.51	%		190,560	4.50	%		275,253	6.50	%
Tier 1 Capital (to Average Assets)²		445,159	8.94	%		199,214	4.00	%		249,017	5.00	%

December 31, 2023
SmartFinancial:
Total Capital (to Risk Weighted Assets)	$	448,050	11.80	%	$	303,658	8.00	%		N/A	N/A
Tier 1 Capital (to Risk Weighted Assets)		385,795	10.16	%		227,744	6.00	%		N/A	N/A
Common Equity Tier 1 Capital (to Risk Weighted Assets)		385,795	10.16	%		170,808	4.50	%		N/A	N/A
Tier 1 Capital (to Average Assets)		385,795	8.27	%		186,672	4.00	%		N/A	N/A

SmartBank:
Total Capital (to Risk Weighted Assets)	$	456,134	12.02	%	$	303,680	8.00	%	$	379,600	10.00	%
Tier 1 Capital (to Risk Weighted Assets)		427,559	11.26	%		227,760	6.00	%		303,680	8.00	%
Common Equity Tier 1 Capital (to Risk Weighted Assets)		427,559	11.26	%		170,820	4.50	%		246,740	6.50	%
Tier 1 Capital (to Average Assets)		427,559	9.18	%		186,363	4.00	%		232,954	5.00	%

1	The prompt corrective action provisions are applicable at the Bank level only.

2	Average assets for the above calculations were based on the most recent quarter.

Fair Value of Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2024

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

The tables below present the recorded amount of assets and liabilities measured at fair value on a recurring basis are as follows (in thousands):


			Quoted Prices in		Significant		Significant
			Active Markets		Other		Other
			for Identical		Observable		Unobservable
			Assets		Inputs		Inputs
Description	Fair Value		(Level 1)		(Level 2)		(Level 3)
December 31, 2024:
Assets:
Securities available-for-sale:
U.S. Treasury	$	76,226	$	—	$	76,226	$	—
U.S. Government-sponsored enterprises (GSEs)		39,188		—		39,188		—
Municipal securities		17,690		—		17,690		—
Other debt securities		39,435		—		39,435		—
Mortgage-backed securities (GSEs)		309,789		—		309,789		—
Total securities available-for-sale		482,328		—		482,328		—

Derivative financial instruments and interest rate swap agreements		12,135		—		12,135		—
Total assets at fair value	$	494,463	$	—	$	494,463	$	—

Liabilities:
Derivative financial instruments and interest rate swap agreements	$	13,198	$	—	$	13,198	$	—

December 31, 2023:
Assets:
Securities available-for-sale:
U.S. Treasury	$	76,033	$	—	$	76,033	$	—
U.S. Government-sponsored enterprises (GSEs)		48,093		—		48,093		—
Municipal securities		18,276		—		18,276		—
Other debt securities		33,069		—		33,069		—
Mortgage-backed securities (GSEs)		232,939		—		232,939		—
Total securities available-for-sale		408,410		—		408,410		—

Derivative financial instruments and interest rate swap agreements		12,821		—		12,821		—
Total assets at fair value	$	421,231	$	—	$	421,231	$	—

Liabilities:
Derivative financial instruments and interest rate swap agreements	$	14,807	$	—	$	14,807	$	—

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis


			Quoted Prices in		Significant		Significant
			Active Markets		Other		Other
			for Identical		Observable		Unobservable
			Assets		Inputs		Inputs
	Fair Value		(Level 1)		(Level 2)		(Level 3)
December 31, 2024:
Collateral-dependent loans	$	1,813	$	—	$	—	$	1,813

December 31, 2023:
Collateral-dependent loans	$	1,295	$	—	$	—	$	1,295
Other real estate owned		279		—		—		279

Fair Value Measurement Inputs and Valuation Techniques

For Level 3 assets measured at fair value on a non-recurring basis, the significant unobservable inputs used in the fair value measurements are presented below (dollars in thousands):


					Weighted
			Valuation	Significant Other	Average of
	Fair Value		Technique	Unobservable Input	Input
December 31, 2024:
Collateral-dependent loans	$	1,813	Appraisal	Appraisal discounts	68	%

December 31, 2023:
Collateral-dependent loans	$	1,295	Appraisal	Appraisal discounts	73	%
Other real estate owned		279	Appraisal	Appraisal discounts	33	%

Fair Value, by Balance Sheet Grouping

The carrying amount and estimated fair value of the Company’s financial instruments are as follows (in thousands):


	Fair Value Measurements Using
	Carrying								Estimated
	Amount		Level 1		Level 2		Level 3		Fair Value
December 31, 2024:
Assets:
Cash and cash equivalents	$	387,570	$	387,570	$	—	$	—	$	387,570
Securities available-for-sale		482,328		—		482,328		—		482,328
Securities held-to-maturity		126,659		—		108,080		—		108,080
Other investments		14,740		N/A		N/A		N/A		N/A
Loans and leases, net and loans held for sale		3,874,913		—		—		3,768,452		3,768,452
Derivative financial instruments and interest rate swap agreements		12,135		—		12,135		—		12,135

Liabilities:
Noninterest-bearing demand deposits		965,552		—		965,552		—		965,552
Interest-bearing demand deposits		836,731		—		836,731		—		836,731
Money market and savings deposits		2,039,560		—		2,039,560		—		2,039,560
Time deposits		844,640		—		844,694		—		844,694
Borrowings		8,135		—		8,135		—		8,135
Subordinated debt		39,684		—		—		38,043		38,043
Derivative financial instruments and interest rate swap agreements		13,198		—		13,198		—		13,198

December 31, 2023:
Assets:
Cash and cash equivalents	$	352,271	$	352,271	$	—	$	—	$	352,271
Securities available-for-sale		408,410		—		408,410		—		408,410
Securities held-to-maturity		281,236		—		262,538				262,538
Other investments		13,662		N/A		N/A		N/A		N/A
Loans and leases, net and loans held for sale		3,413,814		—		—		3,308,980		3,308,980
Derivative financial instruments and interest rate swap agreements		12,821		—		12,821		—		12,821

Liabilities:
Noninterest-bearing demand deposits		898,044		—		898,044		—		898,044
Interest-bearing demand deposits		1,006,915		—		1,006,915		—		1,006,915
Money market and savings deposits		1,812,427		—		1,812,427		—		1,812,427
Time deposits		550,468		—		548,397		—		548,397
Borrowings		13,078		—		13,078		—		13,078
Subordinated debt		42,099		—		—		39,822		39,822
Derivative financial instruments and interest rate swap agreements		14,807		—		14,807		—		14,807

Derivatives Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2024

Derivative [Line Items]

Schedule of Hedge Relationships on Income Statement

The following table presents the effect of fair value and cash flow hedge accounting on the income statement (in thousands):


	Year Ended
	December 31,
	2024		2023		2022
Total interest income	$	251,800	$	218,523	$	—
Effects of cash flow hedge relationships		(681)		(480)		—
Reported total interest income	$	251,119	$	218,043	$	—

Total interest expense	$	114,448	$	88,374	$	—
Effects of cash flow hedge relationships		(679)		(411)		—
Reported total interest expense	$	113,769	$	87,963	$	—

Schedule of interest rate swaps related to loan hedging program

At December 31, 2024, and 2023, respectively, interest rate swaps related to the Company’s loan hedging program that were outstanding are presented in the following table (in thousands):


	December 31, 2024				December 31, 2023
		Notional		Estimated		Notional		Estimated
		Amount		Fair Value		Amount		Fair Value
Interest rate swap agreements:
Assets	$	393,268	$	12,135	$	294,133	$	12,813
Liabilities		393,268		(12,135)		294,133		(12,813)

Schedule of interest rate swap to facilitate customer's transactions

The Company establishes limits and monitors exposures for customer swap positions. Any fees received to enter the swap agreements at inception are recognized in earnings when received and is included in noninterest income. Such fees were as follows (in thousands):


	Year Ended
	December 31,
	2024		2023		2022
Interest rate swap agreements	$	1,843	$	1,421	$	2,162

Fair Value Hedging [Member]

Derivative [Line Items]

Schedule of Hedge Relationships on Income Statement

The effects of the Company’s fair value hedge relationships reported in interest income on taxable and tax-exempt AFS securities on the consolidated income statement were as follows (in thousands):


		Year Ended
		December 31,
	2024		2023		2022
Interest income on taxable securities	$	19,750	$	16,635	$	—
Effects of fair value hedge relationships		401		30		—
Reported interest income on taxable securities	$	20,151	$	16,665	$	—

		Year Ended
		December 31,
	2024		2023		2022
Interest income on tax-exempt AFS securities	$	—	$	—	$	1,550
Effects of fair value hedge relationships		—		—		(336)
Reported interest income on tax-exempt AFS securities	$	—	$	—	$	1,214


	Year Ended
	December 31,
Gain (loss) on fair value hedging relationship	2024		2023
Interest rate swap agreements - securities:
Hedged items	$	(224)	$	(536)
Derivative designated as hedging instruments		224		536
Carry amount of hedged assets - mortgage-backed securities		43,105		24,736

Cash Flow Hedging [Member]

Derivative [Line Items]

Schedule of Fair Value Hedge Relationships in Balance Sheet

At December 31, 2024 and 2023, respectively, cash flow hedges are as follows (in thousands):


	December 31, 2024					December 31, 2023
	Balance Sheet	Notional		Estimated		Balance Sheet	Notional		Estimated
	Location	Amount		Fair Value		Location	Amount		Fair Value
Cash flow hedges:
Assets	Other liabilities	$	100,000	$	(559)	Other liabilities	$	100,000	$	(556)
Liabilities	Other liabilities		150,000		(280)	Other liabilities		150,000		(881)
Liabilities	Other assets		-		-	Other assets		25,000		7

Schedule of Hedge Relationships on AOCI

The following table presents the effect of fair value and cash flow hedge accounting on AOCI (in thousands):


Derivatives in cash flow hedging relationships:		Amount of Gain (Loss) Recognized on OCI on Derivative	Location of Gain or (Loss) Recognized from AOCI into Income		Amount of Gain or (Loss) Reclassified from AOCI into Income
Year ended December 31, 2024
Interest rate swaps - Assets	$	3	Interest income	$	(681)
Interest rate swaps - Liabilities		(594)	Interest expense		679

Year ended December 31, 2023
Interest rate swaps - Assets	$	(556)	Interest income	$	(480)
Interest rate swaps - Liabilities		(874)	Interest expense		411

Year ended December 31, 2022
Interest rate swaps - Assets	$	—	Interest income	$	—
Interest rate swaps - Liabilities		(1,304)	Interest expense		—

Designated as Hedging Instrument [Member]

Derivative [Line Items]

Schedule of Fair Value Hedge Relationships in Balance Sheet

A summary of the Company’s fair value hedge relationships for the periods presented are as follows (dollars in thousands):

Weighted

Average

Balance

Remaining

Weighted

Sheet

Maturity

Average

Receive

Notional

Estimated

Asset/Liability derivatives

Location

(In Years)

Pay Rate

Rate

Amount

Fair Value

December 31, 2024:

Interest rate swap agreements - securities

Other liabilities

1.70

4.31

%

SOFR

$

51,507

$

(224)

December 31, 2023:

Interest rate swap agreements - securities

Other liabilities

3.40

4.25

%

SOFR

$

27,050

$

(536)

Segment Information (Tables)

12 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

Schedule of information about the General Banking Unit


	Banking Segment
	Year Ended December 31,
	2024		2023		2022
Interest income	$	251,119	$	218,043	$	158,834
Interest expense		113,769		87,963		21,333
Net interest income		137,350		130,080		137,501
Provision for credit losses		5,153		3,029		4,018
Net interest income after provision for credit losses		132,197		127,051		133,483
Noninterest income:
Service charges on deposit accounts		6,862		6,511		5,853
Loss on sale of securities		64		(6,801)		144
Mortgage banking		1,579		1,040		1,552
Investment services		5,945		5,105		4,144
Insurance commissions		5,696		4,684		3,595
Interchange and debit card transaction fees, net		5,277		5,457		5,435
Other		8,729		6,329		6,992
Total noninterest income		34,152		22,325		27,715
Noninterest expense:
Salaries and employee benefits		72,100		65,749		63,420
Occupancy and equipment		13,617		13,451		12,034
FDIC insurance		3,390		3,156		2,672
Other real estate and loan related expense		2,823		2,397		2,446
Advertising and marketing		1,321		1,342		1,293
Data processing and technology		9,930		9,235		7,283
Professional services		4,207		3,443		3,790
Amortization of intangibles		2,425		2,624		2,607
Merger related and restructuring expenses		—		110		562
Other		11,077		11,643		10,183
Total noninterest expense		120,890		113,150		106,290
Income before income tax expense		45,459		36,226		54,908
Income tax expense		9,318		7,633		11,886
Net income	$	36,141	$	28,593	$	43,022

Other comprehensive income (loss) (Tables)

12 Months Ended

Dec. 31, 2024

Equity [Abstract]

Summary of Accumulated Other Comprehensive Income (Loss)

The changes in each component of accumulated other comprehensive income (loss), net of tax, were as follows (in thousands):


	Year Ended December 31, 2024
									Accumulated
	Securities		Securities		Fair Value				Other
	Available-for-		Transferred to		Municipal		Cash Flow		Comprehensive
	Sale		Held-to-Maturity		Security Hedges		Hedges		Income (Loss)
Beginning balance, December 31, 2023	$	(23,818)	$	(632)	$	(397)	$	(1,060)	$	(25,907)

Other comprehensive income (loss)		1,515		—		528		438		2,481
Reclassification of amounts included in net income		(47)		98		(297)		1		(245)
Net other comprehensive income (loss) during period		1,468		98		231		439		2,236

Ending balance, December 31, 2024	$	(22,350)	$	(534)	$	(166)	$	(621)	$	(23,671)

	Year Ended December 31, 2023
									Accumulated
	Securities		Securities		Fair Value				Other
	Available-for-		Transferred to		Municipal		Cash Flow		Comprehensive
	Sale		Held-to-Maturity		Security Hedges		Hedges		Income (Loss)
Beginning balance, December 31, 2022	$	(33,616)	$	(742)	$	—	$	(966)	$	(35,324)

Other comprehensive income (loss)		4,754		—		(397)		(145)		4,212
Reclassification of amounts included in net income		5,044		110		—		51		5,205
Net other comprehensive income (loss) during period		9,798		110		(397)		(94)		9,417

Ending balance, December 31, 2023	$	(23,818)	$	(632)	$	(397)	$	(1,060)	$	(25,907)

	Year Ended December 31, 2022
									Accumulated
	Securities		Securities		Fair Value				Other
	Available-for-		Transferred to		Municipal		Cash Flow		Comprehensive
	Sale		Held-to-Maturity		Security Hedges		Hedges		Income (Loss)
Beginning balance, December 31, 2021	$	25	$	665	$	753	$	—	$	1,443

Other comprehensive income (loss)		(34,231)		(1,490)		(56)		(966)		(36,743)
Reclassification of amounts included in net income		590		83		(697)		—		(24)
Net other comprehensive income (loss) during period		(33,641)		(1,407)		(753)		(966)		(36,767)

Ending balance, December 31, 2022	$	(33,616)	$	(742)	$	—	$	(966)	$	(35,324)

Condensed Parent Information (Tables)

12 Months Ended

Dec. 31, 2024

Condensed Financial Information Disclosure [Abstract]

Condensed Balance Sheet

CONDENSED BALANCE SHEETS

December 31, 2024 and 2023

(Dollars in thousands)


	2024		2023
ASSETS:
Cash	$	3,064	$	1,522
Investment in subsidiary		522,891		501,650
Other assets		9,482		7,890

Total assets	$	535,437	$	511,062

LIABILITIES AND SHAREHOLDERS’ EQUITY:
Other liabilities	$	405	$	1,077
Borrowings		4,000		8,000
Subordinated debt		39,684		42,099

Total liabilities		44,089		51,176

Shareholders’ equity		491,348		459,886

Total liabilities and shareholders’ equity	$	535,437	$	511,062

Condensed Income Statement

CONDENSED STATEMENTS OF INCOME

Years ended December 31, 2024, 2023 and 2022

(Dollars in thousands)


	2024		2023		2022
INCOME:
Dividends from SmartBank	$	22,500	$	10,000	$	—
Interest income		9		—		—
Other income		—		—		—
Total income		22,509		10,000		—

EXPENSES:
Interest expense		3,924		3,597		2,962
Other operating expenses		1,029		937		1,017
Total expense		4,953		4,534		3,979

Income (loss) before equity in undistributed earnings of subsidiaries and income tax benefit		17,556		5,466		(3,979)
Income tax benefit		1,207		1,059		728
Income (loss) before equity in undistributed net income of subsidiaries		18,763		6,525		(3,251)
Equity in undistributed earnings of subsidiaries		17,378		22,068		46,273
Net income	$	36,141	$	28,593	$	43,022
Comprehensive income (loss)	$	38,377	$	38,010	$	6,255

Condensed Cash Flow Statement

STATEMENTS OF CASH FLOWS

For the years ended December 31, 2024, 2023 and 2022

(Dollars in thousands)


	2024		2023		2022
Cash flows from operating activities:
Net income	$	36,141	$	28,593	$	43,022
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Equity in undistributed income of subsidiary		(17,378)		(22,068)		(46,273)
Other assets		(1,591)		(1,726)		(544)
Other liabilities		(586)		340		(1,915)
Net cash provided by (used in) operating activities		16,586		5,139		(5,710)

Cash flows from investing activities:
Net cash provided by (used in) investing activities		—		—		—

Cash flows from financing activities:
Issuance of common stock		68		165		397
Restricted shares withheld for taxes		(223)		(57)		(206)
Proceeds from other borrowings		2,000		—		5,000
Repayment borrowings		(8,500)		(4,500)		—
Cash dividends paid		(5,422)		(5,427)		(4,724)
Repurchase of common stock		(2,967)		—		—
Net cash (used in) provided by financing activities		(15,044)		(9,819)		467

Net change in cash and cash equivalents		1,542		(4,680)		(5,243)

Cash and cash equivalents, beginning of year		1,522		6,202		11,445

Cash and cash equivalents, end of period	$	3,064	$	1,522	$	6,202

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Accounting Policies [Line Items]
Other real estate owned	$ 179	$ 517
Allowance for credit losses	37,423	35,066
Total shareholders' equity attributable to SmartFinancial Inc. and Subsidiary	491,348	459,886
Accrued interest receivables for loans	$ 14,200	$ 12,500
Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Allowance for off balance sheet credit	$ 2,500	$ 2,400
Residential Real Estate [Member]
Accounting Policies [Line Items]
Other real estate owned		$ 279

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479168/946-830-55-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.6-05(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(6))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(7))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2

+ Details

Business Combinations (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended
	Sep. 01, 2022	Sep. 30, 2022	Dec. 31, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Goodwill			$ 96,100	$ 96,100
Common stock, par value (in dollars per share)			$ 1	$ 1
Sunbelt Group LLC [Member]
Business Acquisition [Line Items]
Assets acquired	$ 349	$ 2,284
Liabilities assumed	364	364
Total consideration	6,500	6,500
Purchase consideration paid in cash	5,200
Goodwill	4,600	$ 4,580
Sunbelt Group LLC [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Intangible assets acquired	$ 1,900
Useful life	14 years

Business Combinations (Allocation of Purchase Price) (Details) - USD ($) $ in Thousands		1 Months Ended
	Sep. 01, 2022	Sep. 30, 2022	Dec. 31, 2024	Dec. 31, 2023	Sep. 01, 2021
Consideration transferred:
Goodwill			$ 96,100	$ 96,100
Sunbelt Group LLC [Member]
Assets:
Cash and cash equivalents	$ 319	$ 319
Customer list intangible		1,948
Equipment, net	13
Other assets	17	17
Total assets acquired	349	2,284
Liabilities:
Payables and other liabilities	364	364
Total liabilities assumed	364	364
Excess of assets acquired over (less than) liabilities assumed	(15)	1,920
Purchase price/Cash		6,500
Total fair value of consideration transferred	6,500	6,500
Assets:
Premises and equipment, net	(13)
Intangibles	1,948
Total assets acquired	1,935
Consideration transferred:
Purchase price/Cash		6,500
Total fair value of consideration transferred	6,500	6,500
Aggregate fair value adjustments	1,935
Goodwill	$ 4,600	$ 4,580
Sevier County Bancshares Inc [Member]
Liabilities:
Subordinated debt					$ 2,500

Earnings per Share (Narrative) (Details) - shares	12 Months Ended
Earnings per Share (Narrative) (Details) - shares	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Anti-dilutive securities excluded from computation of earnings per share (in shares)	0	0	0

Earnings per Share (Schedule of Earnings Per Share, Basic and Diluted) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Basic earnings per share computation:
Net income available to common shareholders	$ 36,141	$ 28,593	$ 43,022
Average common shares outstanding - basic (in shares)	16,768,956	16,805,068	16,740,450
Basic earnings per share (in dollars per share)	$ 2.16	$ 1.7	$ 2.57
Diluted earnings per share computation:
Net income available to common shareholders	$ 36,141	$ 28,593	$ 43,022
Average common shares outstanding - basic (in shares)	16,768,956	16,805,068	16,740,450
Incremental shares from assumed conversions:
Stock options and restricted stock (in shares)	106,500	106,117	130,919
Average common shares outstanding - diluted	16,875,456	16,911,185	16,871,369
Diluted earnings per share (in dollars per share)	$ 2.14	$ 1.69	$ 2.55

Securities - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
Securities - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Securities available-for-sale, at fair value	$ 482,328	$ 408,410
Debt Securities, Available-for-Sale, Excluding Accrued Interest	482,328	408,410
Gross gains	64	0	$ 155
Realized losses	0	6,800	$ 11
Provision for credit losses, HTM	0	0
Impairment on other investments	0
Securities held-to-maturity, at amortized cost, post ASU 2019-04	126,659	281,236
Allowance for off balance sheet credit	2,500	2,400
Asset Pledged as Collateral [Member] \| Secure Public Funds and Securities Sold under Agreements to Repurchase [Member]
Securities available-for-sale, at fair value	432,600	358,300
Debt Securities, Available-for-Sale, Excluding Accrued Interest	$ 432,600	$ 358,300

Securities - Schedule of Available-for-sale Securities Reconciliation (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	$ 512,684	$ 441,057
Gross Unrealized Gains	1,220	2,072
Gross Unrealized Losses	(31,576)	(34,719)
Securities available-for-sale, at fair value	482,328	408,410
Fair Value, post ASU 2019-04	482,328	408,410
US Treasury Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	83,330	84,307
Gross Unrealized Losses	(7,104)	(8,274)
Securities available-for-sale, at fair value	76,226	76,033
Fair Value, post ASU 2019-04	76,226	76,033
US Government-sponsored Enterprises Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	38,917	46,983
Gross Unrealized Gains	453	1,256
Gross Unrealized Losses	(182)	(146)
Securities available-for-sale, at fair value	39,188	48,093
Fair Value, post ASU 2019-04	39,188	48,093
Municipal securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	18,277	18,616
Gross Unrealized Gains		135
Gross Unrealized Losses	(587)	(475)
Securities available-for-sale, at fair value	17,690	18,276
Fair Value, post ASU 2019-04	17,690	18,276
Other Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	41,321	36,863
Gross Unrealized Gains	252	93
Gross Unrealized Losses	(2,138)	(3,887)
Securities available-for-sale, at fair value	39,435	33,069
Fair Value, post ASU 2019-04	39,435	33,069
Mortgage-backed securities (GSEs) [Member]
Debt Securities, Available-for-sale [Line Items]
Total, post ASU 2019-04	330,839	254,288
Gross Unrealized Gains	515	588
Gross Unrealized Losses	(21,565)	(21,937)
Securities available-for-sale, at fair value	309,789	232,939
Fair Value, post ASU 2019-04	$ 309,789	$ 232,939

Securities - Schedule of Held-to-maturity Securities Reconciliation (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Held-to-maturity
Amortized cost, post ASU 2019-04	$ 126,659	$ 281,236
Gross Unrealized Losses	(18,579)	(18,698)
Fair Value	108,080	262,538
US Treasury Securities [Member]
Held-to-maturity
Amortized cost, post ASU 2019-04		150,066
Gross Unrealized Losses		(1,482)
Fair Value		148,584
US Government-sponsored Enterprises Debt Securities [Member]
Held-to-maturity
Amortized cost, post ASU 2019-04	48,112	49,336
Gross Unrealized Losses	(7,335)	(7,143)
Fair Value	40,777	42,193
Municipal securities [Member]
Held-to-maturity
Amortized cost, post ASU 2019-04	51,652	52,680
Gross Unrealized Losses	(7,037)	(6,178)
Fair Value	44,615	46,502
Mortgage-backed securities (GSEs) [Member]
Held-to-maturity
Amortized cost, post ASU 2019-04	26,895	29,154
Gross Unrealized Losses	(4,207)	(3,895)
Fair Value	$ 22,688	$ 25,259

Securities - Available-for-sale by Contractual Maturity Date (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Amortized Cost
Due in one year or less	$ 1,479
Due from one year to five years	94,077
Due from five years to ten years	77,077
Due after ten years	9,212
Securities available for sale, amortized cost	181,845
Total, post ASU 2019-04	512,684	$ 441,057
Fair Value
Due in one year or less	1,430
Due from one year to five years	86,779
Due from five years to ten years	75,403
Due after ten years	8,927
Securities available for sale, fair value	172,539
Total, post ASU 2019-04	482,328	$ 408,410
Mortgage-backed securities [Member]
Amortized Cost
Mortgage-backed securities	330,839
Fair Value
Mortgage-backed securities	$ 309,789

Securities - Held-to-maturity by Contractual Maturity Date (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Amortized Cost
Due from one year to five years	$ 731
Due from five years to ten years	50,594
Due after ten years	48,439
Securities held to maturity, amortized cost	99,764
Amortized cost, post ASU 2019-04	126,659	$ 281,236
Fair Value
Due from one year to five years	687
Due from five years to ten years	43,465
Due after ten years	41,240
Securities held to maturity, fair value	85,392
Total	108,080	$ 262,538
Mortgage-backed securities [Member]
Amortized Cost
Mortgage-backed securities	26,895
Fair Value
Mortgage-backed securities	$ 22,688

Securities - Schedule of Available-for-sale, Unrealized Loss on Investments (Details) $ in Thousands	Dec. 31, 2024 USD ($) security	Dec. 31, 2023 USD ($) security
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 99,184	$ 31,916
Less than 12 Months, Gross Unrealized Losses	$ (1,114)	$ (385)
Less than 12 Months, Number of Securities	54	15
12 Months or Greater, Fair Value	$ 280,784	$ 292,772
12 Months or Greater, Gross Unrealized Losses	$ (30,462)	$ (34,334)
12 Months or Greater, Number of Securities	137	143
Total, Fair Value	$ 379,968	$ 324,688
Total, Gross Unrealized Losses	$ (31,576)	$ (34,719)
Total, Number of Securities	191	158
US Treasury Securities [Member]
Debt Securities, Available-for-sale [Line Items]
12 Months or Greater, Fair Value	$ 76,226	$ 76,033
12 Months or Greater, Gross Unrealized Losses	$ (7,104)	$ (8,274)
12 Months or Greater, Number of Securities \| security	9	9
Total, Fair Value	$ 76,226	$ 76,033
Total, Gross Unrealized Losses	$ (7,104)	$ (8,274)
Total, Number of Securities \| security	9	9
US Government-sponsored Enterprises Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 9,069	$ 9,743
Less than 12 Months, Gross Unrealized Losses	$ (80)	$ (137)
Less than 12 Months, Number of Securities \| security	4	3
12 Months or Greater, Fair Value	$ 4,813	$ 1,482
12 Months or Greater, Gross Unrealized Losses	$ (102)	$ (9)
12 Months or Greater, Number of Securities \| security	4	3
Total, Fair Value	$ 13,882	$ 11,225
Total, Gross Unrealized Losses	$ (182)	$ (146)
Total, Number of Securities \| security	8	6
Municipal securities [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 5,579	$ 2,786
Less than 12 Months, Gross Unrealized Losses	$ (59)	$ (2)
Less than 12 Months, Number of Securities \| security	8	2
12 Months or Greater, Fair Value	$ 11,322	$ 9,849
12 Months or Greater, Gross Unrealized Losses	$ (528)	$ (473)
12 Months or Greater, Number of Securities \| security	17	17
Total, Fair Value	$ 16,901	$ 12,635
Total, Gross Unrealized Losses	$ (587)	$ (475)
Total, Number of Securities \| security	25	19
Other Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 4,425	$ 2,986
Less than 12 Months, Gross Unrealized Losses	$ (36)	$ (17)
Less than 12 Months, Number of Securities \| security	3	2
12 Months or Greater, Fair Value	$ 28,294	$ 29,057
12 Months or Greater, Gross Unrealized Losses	$ (2,102)	$ (3,870)
12 Months or Greater, Number of Securities \| security	24	26
Total, Fair Value	$ 32,719	$ 32,043
Total, Gross Unrealized Losses	$ (2,138)	$ (3,887)
Total, Number of Securities \| security	27	28
Mortgage-backed securities (GSEs) [Member]
Debt Securities, Available-for-sale [Line Items]
Less than 12 Months, Fair Value	$ 80,111	$ 16,401
Less than 12 Months, Gross Unrealized Losses	$ (939)	$ (229)
Less than 12 Months, Number of Securities \| security	39	8
12 Months or Greater, Fair Value	$ 160,129	$ 176,351
12 Months or Greater, Gross Unrealized Losses	$ (20,626)	$ (21,708)
12 Months or Greater, Number of Securities \| security	83	88
Total, Fair Value	$ 240,240	$ 192,752
Total, Gross Unrealized Losses	$ (21,565)	$ (21,937)
Total, Number of Securities \| security	122	96

Securities - Schedule of Held-to-maturity, Unrealized Loss on Investments (Details) $ in Thousands	Dec. 31, 2024 USD ($) security	Dec. 31, 2023 USD ($) security
Held-to-maturity:
12 Months or Greater, Fair Value	$ 108,080	$ 262,536
12 Months or Greater, Gross Unrealized Losses	$ (18,579)	$ (18,698)
12 Months or Greater, Number of Securities	53	57
Total, Fair Value	$ 108,080	$ 262,536
Total, Gross Unrealized Losses	$ (18,579)	$ (18,698)
Total, Number of Securities	53	57
US Treasury Securities [Member]
Held-to-maturity:
12 Months or Greater, Fair Value		$ 148,584
12 Months or Greater, Gross Unrealized Losses		$ (1,482)
12 Months or Greater, Number of Securities \| security		4
Total, Fair Value		$ 148,584
Total, Gross Unrealized Losses		$ (1,482)
Total, Number of Securities \| security		4
US Government-sponsored Enterprises Debt Securities [Member]
Held-to-maturity:
12 Months or Greater, Fair Value	$ 40,777	$ 42,194
12 Months or Greater, Gross Unrealized Losses	$ (7,335)	$ (7,143)
12 Months or Greater, Number of Securities \| security	13	13
Total, Fair Value	$ 40,777	$ 42,194
Total, Gross Unrealized Losses	$ (7,335)	$ (7,143)
Total, Number of Securities \| security	13	13
Municipal securities [Member]
Held-to-maturity:
12 Months or Greater, Fair Value	$ 44,615	$ 46,500
12 Months or Greater, Gross Unrealized Losses	$ (7,037)	$ (6,178)
12 Months or Greater, Number of Securities \| security	35	35
Total, Fair Value	$ 44,615	$ 46,500
Total, Gross Unrealized Losses	$ (7,037)	$ (6,178)
Total, Number of Securities \| security	35	35
Mortgage-backed securities (GSEs) [Member]
Held-to-maturity:
12 Months or Greater, Fair Value	$ 22,688	$ 25,258
12 Months or Greater, Gross Unrealized Losses	$ (4,207)	$ (3,895)
12 Months or Greater, Number of Securities \| security	5	5
Total, Fair Value	$ 22,688	$ 25,258
Total, Gross Unrealized Losses	$ (4,207)	$ (3,895)
Total, Number of Securities \| security	5	5

Securities - Other Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Other investments	$ 14,740	$ 13,662
Federal Reserve Bank Stock [Member]
Debt Securities, Available-for-sale [Line Items]
Other investments	9,045	9,526
Federal Home Loan Bank stock [Member]
Debt Securities, Available-for-sale [Line Items]
Other investments	5,345	3,786
First National Bankers Bank Stock [Member]
Debt Securities, Available-for-sale [Line Items]
Other investments	$ 350	$ 350

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

+ Details

Loans and Leases and Allowance for Credit Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Major categories of loans and leases
Total loans and leases	$ 3,906,340	$ 3,444,462
Less: Allowance for credit losses	(37,423)	(35,066)
Loans and leases, net	3,868,917	3,409,396
Commercial Real Estate [Member] \| Non-owner occupied
Major categories of loans and leases
Total loans and leases	1,080,404	940,789
Less: Allowance for credit losses	(6,972)	(6,846)
Commercial Real Estate [Member] \| Owner occupied
Major categories of loans and leases
Total loans and leases	867,678	798,416
Less: Allowance for credit losses	(8,341)	(8,418)
Consumer Real Estate [Member]
Major categories of loans and leases
Total loans and leases	741,836	649,867
Less: Allowance for credit losses	(8,355)	(7,249)
Construction and Land Development [Member]
Major categories of loans and leases
Total loans and leases	361,735	327,185
Less: Allowance for credit losses	(4,168)	(4,874)
Commercial and Industrial [Member]
Major categories of loans and leases
Total loans and leases	775,620	645,918
Less: Allowance for credit losses	(8,552)	(6,924)
Leases [Member]
Major categories of loans and leases
Total loans and leases	64,878	68,752
Less: Allowance for credit losses	(919)	(640)
Consumer and Other [Member]
Major categories of loans and leases
Total loans and leases	14,189	13,535
Less: Allowance for credit losses	$ (116)	$ (115)

Loans and Leases and Allowance for Credit Losses - ALL Roll Forward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 35,066
PCD gross up		$ 2,898
Charged-off loans and leases	(3,017)	(1,363)
Recoveries of charge-offs	308	685
Provision for credit losses, unfunded commitments not included	5,066	3,755
Ending balance	37,423	35,066
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		23,334	$ 19,352
Charged-off loans and leases			(1,194)
Recoveries of charge-offs			1,158
Provision charged to expense	5,100	3,800	4,018
Ending balance			23,334
Release for unfunded commitments through provision for credit losses	87	726
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		5,757
Ending balance			5,757
Commercial Real Estate [Member] \| Non-owner occupied
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	6,846
PCD gross up		117
Provision for credit losses, unfunded commitments not included	126	577
Ending balance	6,972	6,846
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		5,694	5,611
Provision charged to expense			83
Ending balance			5,694
Commercial Real Estate [Member] \| Non-owner occupied \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		458
Ending balance			458
Commercial Real Estate [Member] \| Owner occupied
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	8,418
PCD gross up		2,535
Recoveries of charge-offs	36	6
Provision for credit losses, unfunded commitments not included	(113)	329
Ending balance	8,341	8,418
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		5,127	4,170
Recoveries of charge-offs			6
Provision charged to expense			951
Ending balance			5,127
Commercial Real Estate [Member] \| Owner occupied \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		421
Ending balance			421
Consumer Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	7,249
PCD gross up		166
Charged-off loans and leases		(9)
Recoveries of charge-offs	4	53
Provision for credit losses, unfunded commitments not included	1,102	1,059
Ending balance	8,355	7,249
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		4,028	3,454
Charged-off loans and leases			(33)
Recoveries of charge-offs			564
Provision charged to expense			43
Ending balance			4,028
Consumer Real Estate [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		1,952
Ending balance			1,952
Construction and Land Development [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	4,874
PCD gross up		25
Charged-off loans and leases	(441)
Recoveries of charge-offs		25
Provision for credit losses, unfunded commitments not included	(265)	(380)
Ending balance	4,168	4,874
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		3,059	1,882
Provision charged to expense			1,177
Ending balance			3,059
Construction and Land Development [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		2,145
Ending balance			2,145
Commercial and Industrial [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	6,924
PCD gross up		27
Charged-off loans and leases	(928)	(584)
Recoveries of charge-offs	159	396
Provision for credit losses, unfunded commitments not included	2,397	1,637
Ending balance	8,552	6,924
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		3,997	3,781
Charged-off loans and leases			(307)
Recoveries of charge-offs			184
Provision charged to expense			339
Ending balance			3,997
Commercial and Industrial [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		1,451
Ending balance			1,451
Leases [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	640
PCD gross up		28
Charged-off loans and leases	(1,312)	(345)
Recoveries of charge-offs	8
Provision for credit losses, unfunded commitments not included	1,583	347
Ending balance	919	640
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		1,293	330
Charged-off loans and leases			(110)
Recoveries of charge-offs			194
Provision charged to expense			879
Ending balance			1,293
Leases [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		(683)
Ending balance			(683)
Consumer and Other [Member]
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	115
Charged-off loans and leases	(336)	(425)
Recoveries of charge-offs	101	205
Provision for credit losses, unfunded commitments not included	236	186
Ending balance	$ 116	115
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		136	124
Charged-off loans and leases			(744)
Recoveries of charge-offs			210
Provision charged to expense			546
Ending balance			136
Consumer and Other [Member] \| Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance		$ 13
Ending balance			$ 13

Loans and Leases and Allowance for Credit Losses - Risk Rating Based on Year of Origination (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Loans Amortized Cost Basis by Origination Year
2024	$ 907,094	$ 708,789
2023	569,778	1,068,688
2022	929,360	635,254
2021	532,368	266,775
2020	219,487	188,076
Prior	282,898	193,643
Revolving Loans	458,959	355,112
Revolving Loans Converted to Term	6,396	28,125
Total loans and leases	3,906,340	3,444,462
YTD gross charge-offs
2024	(98)	(237)
2023	(1,321)	(602)
2022	(885)	(142)
2021	(38)	(237)
2020	(495)	(45)
Prior	(105)	(98)
Revolving Loans	(29)	(2)
Revolving Loans Converted to Term	(46)
Total	(3,017)	(1,363)
Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	898,470	677,870
2023	564,767	1,059,520
2022	919,453	628,083
2021	519,569	264,426
2020	216,818	183,119
Prior	275,133	186,909
Revolving Loans	453,041	353,298
Revolving Loans Converted to Term	6,321	24,542
Total loans and leases	3,853,572	3,377,767
Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024	4,035	29,190
2023	4,639	4,515
2022	9,391	2,828
2021	7,460	1,037
2020	1,934	4,436
Prior	5,059	2,982
Revolving Loans	4,850	1,701
Revolving Loans Converted to Term	14	3,583
Total loans and leases	37,382	50,272
Special Mention [Member]
Loans Amortized Cost Basis by Origination Year
2024	3,662	437
2023		3,215
Prior	50	53
Total loans and leases	3,712	3,705
Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2024	927	1,292
2023	372	1,438
2022	516	4,343
2021	5,339	1,312
2020	735	521
Prior	2,656	3,699
Revolving Loans	1,068	113
Revolving Loans Converted to Term	61
Total loans and leases	11,674	12,718
Commercial Real Estate [Member] \| Non-owner occupied
Loans Amortized Cost Basis by Origination Year
2024	241,492	142,900
2023	119,692	293,053
2022	293,497	259,067
2021	228,832	107,669
2020	86,055	81,273
Prior	101,845	45,316
Revolving Loans	8,295	3,691
Revolving Loans Converted to Term	696	7,820
Total loans and leases	1,080,404	940,789
Commercial Real Estate [Member] \| Owner occupied
Loans Amortized Cost Basis by Origination Year
2024	150,446	117,408
2023	121,379	289,656
2022	277,726	180,320
2021	159,673	74,936
2020	64,736	57,930
Prior	79,663	64,355
Revolving Loans	13,857	11,441
Revolving Loans Converted to Term	198	2,370
Total loans and leases	867,678	798,416
Commercial Real Estate [Member] \| Pass [Member] \| Non-owner occupied
Loans Amortized Cost Basis by Origination Year
2024	241,022	120,088
2023	118,055	293,053
2022	286,728	258,422
2021	228,554	107,359
2020	85,754	76,847
Prior	97,319	42,345
Revolving Loans	8,295	3,691
Revolving Loans Converted to Term	696	4,320
Total loans and leases	1,066,423	906,125
Commercial Real Estate [Member] \| Pass [Member] \| Owner occupied
Loans Amortized Cost Basis by Origination Year
2024	145,848	117,022
2023	118,233	285,174
2022	275,328	175,083
2021	155,119	74,015
2020	62,755	57,648
Prior	78,934	63,970
Revolving Loans	12,368	11,441
Revolving Loans Converted to Term	198	2,370
Total loans and leases	848,783	786,723
Commercial Real Estate [Member] \| Watch [Member] \| Non-owner occupied
Loans Amortized Cost Basis by Origination Year
2024		22,295
2023	1,637
2022	6,769	645
2021	278
2020		4,426
Prior	4,275	2,663
Revolving Loans Converted to Term		3,500
Total loans and leases	12,959	33,529
Commercial Real Estate [Member] \| Watch [Member] \| Owner occupied
Loans Amortized Cost Basis by Origination Year
2024	1,451
2023	2,814	1,267
2022	2,398	1,305
2021	1,251	921
2020	1,676
Prior	364	263
Revolving Loans	744
Total loans and leases	10,698	3,756
Commercial Real Estate [Member] \| Special Mention [Member] \| Owner occupied
Loans Amortized Cost Basis by Origination Year
2024	3,147
2023		3,215
Total loans and leases	3,147	3,215
Commercial Real Estate [Member] \| Substandard [Member] \| Non-owner occupied
Loans Amortized Cost Basis by Origination Year
2024	470	517
2021		310
2020	301
Prior	251	308
Total loans and leases	1,022	1,135
Commercial Real Estate [Member] \| Substandard [Member] \| Owner occupied
Loans Amortized Cost Basis by Origination Year
2024		386
2023	332
2022		3,932
2021	3,303
2020	305	282
Prior	365	122
Revolving Loans	745
Total loans and leases	5,050	4,722
Consumer Real Estate [Member]
Loans Amortized Cost Basis by Origination Year
2024	151,970	123,570
2023	105,497	175,579
2022	155,017	98,894
2021	82,883	54,057
2020	47,380	33,762
Prior	64,168	51,336
Revolving Loans	132,822	109,643
Revolving Loans Converted to Term	2,099	3,026
Total loans and leases	741,836	649,867
YTD gross charge-offs
Prior		(9)
Total		(9)
Consumer Real Estate [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	151,786	123,203
2023	105,416	174,755
2022	154,956	98,460
2021	82,463	53,688
2020	47,122	33,598
Prior	61,844	48,378
Revolving Loans	131,267	107,949
Revolving Loans Converted to Term	2,099	3,026
Total loans and leases	736,953	643,057
Consumer Real Estate [Member] \| Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024		171
2023	81
2022		258
2021	109	116
2020	258
Prior	420	55
Revolving Loans	1,241	1,581
Total loans and leases	2,109	2,181
Consumer Real Estate [Member] \| Special Mention [Member]
Loans Amortized Cost Basis by Origination Year
Prior	50	53
Total loans and leases	50	53
Consumer Real Estate [Member] \| Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2024	184	196
2023		824
2022	61	176
2021	311	253
2020		164
Prior	1,854	2,850
Revolving Loans	314	113
Total loans and leases	2,724	4,576
Construction and Land Development [Member]
Loans Amortized Cost Basis by Origination Year
2024	202,414	120,859
2023	74,200	118,265
2022	51,543	24,465
2021	9,229	3,369
2020	2,168	5,056
Prior	9,700	7,015
Revolving Loans	12,392	40,667
Revolving Loans Converted to Term	89	7,489
Total loans and leases	361,735	327,185
YTD gross charge-offs
2020	(441)
Total	(441)
Construction and Land Development [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	199,160	113,752
2023	74,200	115,032
2022	51,438	23,823
2021	6,146	2,749
2020	2,168	5,056
Prior	9,562	6,595
Revolving Loans	12,392	40,667
Revolving Loans Converted to Term	89	7,489
Total loans and leases	355,155	315,163
Construction and Land Development [Member] \| Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024	2,477	6,670
2023		3,233
2022	105	607
2021	3,015
Prior		1
Total loans and leases	5,597	10,511
Construction and Land Development [Member] \| Special Mention [Member]
Loans Amortized Cost Basis by Origination Year
2024	515	437
Total loans and leases	515	437
Construction and Land Development [Member] \| Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2024	262
2022		35
2021	68	620
Prior	138	419
Total loans and leases	468	1,074
Commercial and Industrial [Member]
Loans Amortized Cost Basis by Origination Year
2024	131,001	169,204
2023	128,793	163,428
2022	134,356	63,009
2021	47,763	22,768
2020	17,845	9,210
Prior	26,979	25,207
Revolving Loans	285,569	185,739
Revolving Loans Converted to Term	3,314	7,353
Total loans and leases	775,620	645,918
YTD gross charge-offs
2024		(75)
2023	(618)	(274)
2022	(235)	(50)
2021		(183)
Revolving Loans	(29)	(2)
Revolving Loans Converted to Term	(46)
Total	(928)	(584)
Commercial and Industrial [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	130,898	168,957
2023	128,646	162,799
2022	133,782	62,796
2021	43,299	22,639
2020	17,716	9,135
Prior	26,933	25,207
Revolving Loans	282,695	185,619
Revolving Loans Converted to Term	3,239	7,270
Total loans and leases	767,208	644,422
Commercial and Industrial [Member] \| Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024	103	54
2023	107	15
2022	119	13
2021	2,807
Revolving Loans	2,865	120
Revolving Loans Converted to Term	14	83
Total loans and leases	6,015	285
Commercial and Industrial [Member] \| Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2024		193
2023	40	614
2022	455	200
2021	1,657	129
2020	129	75
Prior	46
Revolving Loans	9
Revolving Loans Converted to Term	61
Total loans and leases	2,397	1,211
Leases [Member]
Loans Amortized Cost Basis by Origination Year
2024	25,371	28,922
2023	18,285	26,658
2022	16,299	8,658
2021	3,601	3,603
2020	1,019	703
Prior	303	208
Total loans and leases	64,878	68,752
YTD gross charge-offs
2024	(74)	(122)
2023	(619)	(193)
2022	(589)	(18)
2021	(1)
2020	(1)	(12)
Prior	(28)
Total	(1,312)	(345)
Leases [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	25,371	28,922
2023	18,285	26,658
2022	16,299	8,658
2021	3,601	3,603
2020	1,019	703
Prior	303	208
Total loans and leases	64,878	68,752
Consumer and Other [Member]
Loans Amortized Cost Basis by Origination Year
2024	4,400	5,926
2023	1,932	2,049
2022	922	841
2021	387	373
2020	284	142
Prior	240	206
Revolving Loans	6,024	3,931
Revolving Loans Converted to Term		67
Total loans and leases	14,189	13,535
YTD gross charge-offs
2024	(24)	(40)
2023	(84)	(135)
2022	(61)	(74)
2021	(37)	(54)
2020	(53)	(33)
Prior	(77)	(89)
Total	(336)	(425)
Consumer and Other [Member] \| Pass [Member]
Loans Amortized Cost Basis by Origination Year
2024	4,385	5,926
2023	1,932	2,049
2022	922	841
2021	387	373
2020	284	132
Prior	238	206
Revolving Loans	6,024	3,931
Revolving Loans Converted to Term		67
Total loans and leases	14,172	13,525
Consumer and Other [Member] \| Watch [Member]
Loans Amortized Cost Basis by Origination Year
2024	4
2020		10
Total loans and leases	4	$ 10
Consumer and Other [Member] \| Substandard [Member]
Loans Amortized Cost Basis by Origination Year
2024	11
Prior	2
Total loans and leases	$ 13

Loans and Leases and Allowance for Credit Losses - Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	$ 3,906,340	$ 3,444,462
Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	3,892,690	3,431,794
Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	13,650	12,668
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	7,048	5,143
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	1,264	2,088
90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	5,338	5,437
Commercial Real Estate [Member] \| Non-owner occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	1,080,404	940,789
Commercial Real Estate [Member] \| Non-owner occupied \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	1,079,763	940,218
Commercial Real Estate [Member] \| Non-owner occupied \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	641	571
Commercial Real Estate [Member] \| Non-owner occupied \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	378
Commercial Real Estate [Member] \| Non-owner occupied \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	263	571
Commercial Real Estate [Member] \| Owner occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	867,678	798,416
Commercial Real Estate [Member] \| Owner occupied \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	866,361	797,005
Commercial Real Estate [Member] \| Owner occupied \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	1,317	1,411
Commercial Real Estate [Member] \| Owner occupied \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	731	52
Commercial Real Estate [Member] \| Owner occupied \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	47	270
Commercial Real Estate [Member] \| Owner occupied \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	539	1,089
Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	741,836	649,867
Consumer Real Estate [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	737,988	645,743
Consumer Real Estate [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	3,848	4,124
Consumer Real Estate [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	2,258	2,216
Consumer Real Estate [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	826	1,347
Consumer Real Estate [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	764	561
Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	361,735	327,185
Construction and Land Development [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	361,212	325,934
Construction and Land Development [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	523	1,251
Construction and Land Development [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	523	631
Construction and Land Development [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases		620
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	775,620	645,918
Commercial and Industrial [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	772,200	642,346
Commercial and Industrial [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	3,420	3,572
Commercial and Industrial [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	1,417	956
Commercial and Industrial [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	367	330
Commercial and Industrial [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	1,636	2,286
Leases [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	64,878	68,752
Leases [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	61,115	67,200
Leases [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	3,763	1,552
Leases [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	1,645	1,208
Leases [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases		132
Leases [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	2,118	212
Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	14,189	13,535
Consumer and Other [Member] \| Financial Asset, Not Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	14,051	13,348
Consumer and Other [Member] \| Financial Asset, Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	138	187
Consumer and Other [Member] \| Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	96	80
Consumer and Other [Member] \| Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	24	9
Consumer and Other [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans and leases	$ 18	$ 98

Loans and Leases and Allowance for Credit Losses - Nonaccrual Status (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual Loans	$ 7,709	$ 7,931
Nonaccrual With No Allowance for Credit Losses	1,554	3,074
Loans Past Due Over 90 Days Still Accruing	162	170
Commercial Real Estate [Member] \| Non-owner occupied
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual Loans	514	571
Nonaccrual With No Allowance for Credit Losses	263	263
Commercial Real Estate [Member] \| Owner occupied
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual Loans	906	1,473
Nonaccrual With No Allowance for Credit Losses	539	1,089
Consumer Real Estate [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual Loans	1,995	2,647
Nonaccrual With No Allowance for Credit Losses	752	1,562
Construction and Land Development [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual Loans	39	620
Commercial and Industrial [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual Loans	1,820	2,480
Nonaccrual With No Allowance for Credit Losses		160
Loans Past Due Over 90 Days Still Accruing	144
Leases [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual Loans	2,433	140
Loans Past Due Over 90 Days Still Accruing		72
Consumer and Other [Member]
Financing Receivable, Nonaccrual [Line Items]
Total Nonaccrual Loans	2
Loans Past Due Over 90 Days Still Accruing	$ 18	$ 98

Loans and Leases and Allowance for Credit Losses - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 9,590	$ 10,340
Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	6,770	9,322
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,820	1,018
Commercial Real Estate [Member] \| Non-owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	733	780
Commercial Real Estate [Member] \| Non-owner occupied \| Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	733	780
Commercial Real Estate [Member] \| Owner occupied
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	4,636	4,375
Commercial Real Estate [Member] \| Owner occupied \| Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	4,636	4,375
Consumer Real Estate [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,139	2,756
Consumer Real Estate [Member] \| Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	1,139	2,756
Construction and Land Development [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	262	1,411
Construction and Land Development [Member] \| Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	262	1,411
Commercial and Industrial [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,286	1,018
Commercial and Industrial [Member] \| Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	2,286	$ 1,018
Leases [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	534
Leases [Member] \| Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Total	$ 534

Loans and Leases and Allowance for Credit Losses - Impaired Loan Portfolio (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Financing Receivable, Impaired [Line Items]
Total impaired loans, Average Recorded Investment	$ 4,302
Total impaired loans, Interest Income Recognized	201
All Other Loans and leases [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Average Recorded Investment	1,850
Impaired loans without a valuation allowance, Interest Income Recognized	94
Impaired loans with a valuation allowance, Average Recorded Investment	929
All Other Loans and leases [Member] \| Commercial Real Estate [Member] \| Non-owner occupied
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Average Recorded Investment	343
All Other Loans and leases [Member] \| Commercial Real Estate [Member] \| Owner occupied
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Average Recorded Investment	122
All Other Loans and leases [Member] \| Consumer Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Average Recorded Investment	1,728
Impaired loans without a valuation allowance, Interest Income Recognized	94
Impaired loans with a valuation allowance, Average Recorded Investment	52
All Other Loans and leases [Member] \| Construction and Land Development [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Average Recorded Investment	515
All Other Loans and leases [Member] \| Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Average Recorded Investment	19
Purchased Credit Impaired Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Average Recorded Investment	1,523
Impaired loans with a valuation allowance, Interest Income Recognized	107
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member] \| Non-owner occupied
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Average Recorded Investment	702
Impaired loans with a valuation allowance, Interest Income Recognized	57
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Average Recorded Investment	819
Impaired loans with a valuation allowance, Interest Income Recognized	50
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans with a valuation allowance, Average Recorded Investment	$ 2

Loans and Leases and Allowance for Credit Losses - Loan Modifications to Borrowers Experiencing Financial Difficulty (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Nonaccrual Loans	$ 7,709	$ 7,931
Total loans	3,906,340	3,444,462
90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans	5,338	5,437
Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	325	4,245
Loan modification, defaulted	60	0
Total Nonaccrual Loans	143
Total loans	325
Loan modifications made to borrowers experiencing financial difficulty \| Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans	182
Payment Delay \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		443
Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	325	3,666
Loan modification, defaulted	60
Payment Delay and Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		136
Commercial Real Estate [Member] \| Non-owner occupied
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Nonaccrual Loans	514	571
Total loans	1,080,404	940,789
Commercial Real Estate [Member] \| Non-owner occupied \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans	263	571
Commercial Real Estate [Member] \| Non-owner occupied \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 2,492
Commercial Real Estate [Member] \| Non-owner occupied \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)		7 months
Commercial Real Estate [Member] \| Non-owner occupied \| Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 2,492
Commercial Real Estate [Member] \| Owner occupied
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average Total Payment Delay		22
Total Nonaccrual Loans	906	1,473
Total loans	867,678	798,416
Commercial Real Estate [Member] \| Owner occupied \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans	539	1,089
Commercial Real Estate [Member] \| Owner occupied \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		424
Commercial Real Estate [Member] \| Owner occupied \| Payment Delay \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 386
Commercial Real Estate [Member] \| Owner occupied \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)		180 months
Commercial Real Estate [Member] \| Owner occupied \| Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 38
Consumer Real Estate [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Nonaccrual Loans	1,995	2,647
Total loans	741,836	649,867
Consumer Real Estate [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans	764	561
Consumer Real Estate [Member] \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	301	$ 446
Loan modification, defaulted	60
Total Nonaccrual Loans	134
Total loans	302
Consumer Real Estate [Member] \| Loan modifications made to borrowers experiencing financial difficulty \| Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans	$ 168
Consumer Real Estate [Member] \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)	63 months	16 months
Consumer Real Estate [Member] \| Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	$ 301	$ 446
Loan modification, defaulted	60
Construction and Land Development [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Nonaccrual Loans	39	620
Total loans	361,735	327,185
Construction and Land Development [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans		620
Construction and Land Development [Member] \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 690
Construction and Land Development [Member] \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)		8 months
Construction and Land Development [Member] \| Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 690
Commercial and Industrial [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average Total Payment Delay		6
Total Nonaccrual Loans	1,820	2,480
Total loans	775,620	645,918
Commercial and Industrial [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans	1,636	2,286
Commercial and Industrial [Member] \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	24	193
Total Nonaccrual Loans	9
Total loans	23
Commercial and Industrial [Member] \| Loan modifications made to borrowers experiencing financial difficulty \| Current [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans	$ 14
Commercial and Industrial [Member] \| Payment Delay \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 57
Commercial and Industrial [Member] \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-Average (in months)	38 months	30 months
Commercial and Industrial [Member] \| Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	$ 24
Commercial and Industrial [Member] \| Payment Delay and Term Extension \| Loan modifications made to borrowers experiencing financial difficulty
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total		$ 136
Leases [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Nonaccrual Loans	2,433	140
Total loans	64,878	68,752
Leases [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans	2,118	212
Consumer and Other [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total Nonaccrual Loans	2
Total loans	14,189	13,535
Consumer and Other [Member] \| 90 Days or More Past Due [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total loans	$ 18	$ 98

Loans and Leases and Allowance for Credit Losses - Related Party Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Loans and Leases Receivable, Related Parties [Roll Forward]
Balance, beginning of year	$ 20,836	$ 14,246
Disbursements	3,619	8,653
Repayments	(2,557)	(2,063)
Balance, end of year	$ 21,898	$ 20,836

Loans and Leases and Allowance for Credit Losses - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($) item segment property	Dec. 31, 2023 USD ($) property item	Dec. 31, 2022 USD ($)
Financing Receivable, Modifications [Line Items]
Number of loan portfolio segments \| segment	7
Allowance for credit losses	$ 37,423	$ 35,066
Percentage of allowance for credit losses to aggregate loans	0.96%	1.02%
Other real estate owned	$ 179	$ 517
Provision (recovery) charged to expense	5,100	3,800	$ 4,018
Commitments to extend credit	828,755	716,951
Net reduction of loan balances	5,900	$ 5,700
Related Party [Member]
Financing Receivable, Modifications [Line Items]
Commitments to extend credit	$ 8,100
Residential Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Number of properties in other real estate owned \| property	0	2
Other real estate owned		$ 279
Consumer Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Allowance for credit losses	$ 8,355	7,249
Mortgage loans in process of foreclosure	$ 256	$ 1,200
Provision (recovery) charged to expense			$ 43
Residential real estate \| item	2	2

Premises and Equipment - Summary of Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Total, gross	$ 121,985	$ 119,555
Accumulated depreciation	(30,892)	(26,592)
Total, net	91,093	92,963
Land and Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Total, gross	20,973	21,403
Building and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total, gross	73,539	71,582
Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total, gross	25,999	24,301
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Total, gross	$ 1,474	$ 2,269
Minimum [Member] \| Building and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Useful life	15 years	15 years
Minimum [Member] \| Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years	3 years
Maximum [Member] \| Building and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Useful life	40 years
Maximum [Member] \| Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	7 years

Premises and Equipment - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Estimated costs to complete construction in progress	$ 214
Depreciation and amortization expense	$ 5,200	$ 5,100	$ 4,700

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Amortization of intangibles	$ 2,425	$ 2,624	$ 2,607
Goodwill	96,100	$ 96,100
Other Intangible Assets [Member]
Amortization of intangibles	$ 2,400
Customer Relationships [Member]
Intangible asset, useful life	14 years
Trade Names [Member]
Intangible asset, useful life	5 years

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 49
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-49

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(15))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482598/350-20-45-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

+ Details

Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount		$ 23,203	$ 23,203
Less: accumulated amortization	$ (14,625)	(12,200)
Total	8,578	11,003
Core Deposits [Member]
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount		17,470	17,470
Less: accumulated amortization	(11,435)	(9,758)
Total	6,035	7,712
Customer Relationships [Member]
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount		5,670	5,670
Less: accumulated amortization	(3,127)	(2,379)
Total	2,543	3,291
Trade Names [Member]
Finite-lived Intangible Assets [Roll Forward]
Gross Carrying Amount		63	$ 63
Less: accumulated amortization	$ (63)	$ (63)

Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
2025	$ 2,256
2026	2,086
2027	1,904
2028	1,139
2028	669
Thereafter	524
Total	$ 8,578	$ 11,003

Deposits (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Time Deposits Maturity [Line Items]
Time deposits of 250,000 or more	$ 302,800	$ 225,700
Fair value adjustments to time deposits	39	106
Related Party [Member]
Time Deposits Maturity [Line Items]
Related party deposit liabilities	$ 70,600	$ 85,000

Deposits (Scheduled Maturities) (Details) $ in Thousands	Dec. 31, 2024 USD ($)
Deposits [Abstract]
2025	$ 772,344
2026	48,273
2027	12,917
2028	7,869
2029	3,237
Total	$ 844,640

Borrowings, Line of Credit and Subordinated Debt - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Securities sold under agreements to repurchase	$ 4,100,000	$ 5,100,000
Securities sold under agreements to repurchase, average balance	4,700,000	5,100,000
Securities sold under agreements to repurchase, maximum month-end balance	5,800,000	6,100,000
Carrying value of securities pledged as collateral	6,500,000	7,600,000
Carrying value of securities pledged to Federal Home Loan Bank	0	0
Federal funds purchased	0	0
Loan and Security Agreement and Revolving Line of Credit [Member]
Principal amount	$ 35,000,000
Maximum [Member]
Securities sold under agreements to repurchase, maturity period	4 days
Minimum [Member]
Securities sold under agreements to repurchase, maturity period	1 day
Revolving Credit Facility [Member]
Outstanding borrowings	$ 4,000,000	$ 8,000,000

Borrowings, Line of Credit and Subordinated Debt - Subordinated Debt Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Sep. 01, 2021	Sep. 28, 2018
Debt Instrument [Line Items]
Debt issuance costs	$ 316	$ 401
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]	us-gaap:SecuredOvernightFinancingRateSofrMember
Sevier County Bancshares Inc [Member]
Debt Instrument [Line Items]
Subordinated debt				$ 2,500
Subordinated Debt [Member]
Debt Instrument [Line Items]
Principal amount					$ 40,000
Interest rate					5.625%
Debt issuance costs					$ 844
Basis spread on variable rate (as a percent)	281.161%
Amortization expense of debt issuance costs	$ 84	$ 84	$ 84
Subordinated Debt [Member] \| Sevier County Bancshares Inc [Member]
Debt Instrument [Line Items]
Interest rate				6.75%

Borrowings, Line of Credit and Subordinated Debt - Borrowing capacity and loans secured for advances (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
FHLB advances	$ 0	$ 0
Total loans and leases	3,906,340	3,444,462
Federal Reserve Bank Advances [Member]
Debt Instrument [Line Items]
Maximum funding capacity	427,811	283,048
Additional funding capacity	427,811	283,048
Federal Reserve Bank Advances [Member] \| Federal Funds Purchased [Member]
Debt Instrument [Line Items]
Total loans and leases	537,368	379,827
Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Maximum funding capacity	518,559	573,888
Standby letters of credit	(211,982)	(103,982)
Additional funding capacity	306,577	469,906
Federal Home Loan Bank Advances [Member] \| Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Total loans and leases	$ 822,565	$ 809,707

Subordinated Debt (Details) - USD ($) $ in Thousands	12 Months Ended
Subordinated Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Sep. 01, 2021	Sep. 28, 2018
Debt Instrument [Line Items]
Debt issuance costs	$ 316	$ 401
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]	us-gaap:SecuredOvernightFinancingRateSofrMember
Sevier County Bancshares Inc [Member]
Debt Instrument [Line Items]
Subordinated debt				$ 2,500
Subordinated Debt [Member]
Debt Instrument [Line Items]
Principal amount					$ 40,000
Interest rate					5.625%
Debt issuance costs					$ 844
Basis spread on variable rate (as a percent)	281.161%
Amortization expense of debt issuance costs	$ 84	$ 84	$ 84
Subordinated Debt [Member] \| Sevier County Bancshares Inc [Member]
Debt Instrument [Line Items]
Interest rate				6.75%

Leases (Balance Sheet Lease Assets and Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
Operating lease right-of-use assets	$ 11,951	$ 9,894
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other Assets	Other Assets
Operating lease liabilities	$ 12,472	$ 10,303
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other Liabilities	Other Liabilities
Lessee, Operating Lease, Existence of Option to Extend [true false]	true

Leases (Narrative) (Details) $ in Thousands	12 Months Ended
Leases (Narrative) (Details) $ in Thousands	Dec. 31, 2024 USD ($) contract	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Weighted average remaining lease term	10 years 4 months 28 days
Weighted average discount rate	3.53%
Lease expense	$ 2,000	$ 1,800	$ 1,700
Immediate Family Member of Board of Director [Member]
Lessee, Lease, Description [Line Items]
Number of leasing arrangements \| contract	2
Lease expense	$ 165	$ 157	$ 150

Leases (Lease Costs and Other Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Lease costs:
Operating lease costs	$ 1,919	$ 1,687	$ 1,633
Variable lease costs	88	117	100
Sublease income	(24)
Total	1,983	1,804	1,733
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 1,810	$ 1,421	$ 1,562

Leases (Lease Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
2025	$ 1,725
2026	1,675
2027	1,469
2028	1,464
2029	1,398
Thereafter	7,650
Total future minimum lease payments	15,381
Amounts representing interest	(2,909)
Present value of net future minimum lease payments	$ 12,472	$ 10,303

Income Taxes (Components of Income Tax) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current tax expense
Federal	$ 8,717	$ 5,632	$ 10,412
State	481	692	2,029
Deferred tax expense related to:
Federal	(380)	1,100	(407)
State	500	209	(148)
Total income tax expense	$ 9,318	$ 7,633	$ 11,886

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
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-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(9))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Subparagraph (a)
-SubTopic 20
-Topic 740
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

Income Taxes (Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Federal income tax expense computed at the statutory rate	$ 9,546	$ 7,607	$ 11,531
State income taxes, net of federal tax benefit	775	712	1,486
Nondeductible acquisition expenses			1
Tax-exempt interest	(683)	(419)	(624)
Bank-owned life insurance	(521)	(413)	(389)
Tax benefit from stock options	(26)	(68)	(170)
Other	227	214	51
Total income tax expense	$ 9,318	$ 7,633	$ 11,886

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Subparagraph (a)
-SubTopic 20
-Topic 740
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

Income Taxes (Narrative) (Details) $ in Millions	12 Months Ended
Income Taxes (Narrative) (Details) $ in Millions	Dec. 31, 2024 USD ($)
Income Tax Disclosure [Abstract]
Federal income tax rate	21.00%
Net operating loss carryforward	$ 17.7

Income Taxes (Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred tax assets:
Allowance for loan losses	$ 9,029	$ 9,075
Unfunded commitments	636	618
Fair value adjustments	1,211	1,584
Unrealized losses on investment securities	7,969	8,514
Unrealized losses on hedges	274	508
Other real estate owned	13	9
Deferred compensation	1,758	1,132
Lease liability	3,204	2,667
Federal net operating loss carryforward	3,713	4,024
Other	1,502	1,992
Total deferred tax assets	29,309	30,123
Deferred tax liabilities:
Accumulated depreciation	2,384	2,451
Core deposit intangible	1,226	1,774
Right of use asset	3,071	2,561
Other	1,221	1,031
Total deferred tax liabilities	7,902	7,817
Net deferred tax asset	$ 21,407	$ 22,306

Employee Benefit Plans (Narrative) (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($) plan $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) shares
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, cost recognized	$ 1,900	$ 1,800	$ 1,600
Number of stock option plans \| plan	1
Deferred tax benefit from stock options exercised	$ 14	$ 55	209
Grant-date fair value	$ 1,100
Shares vested (in shares) \| shares	0	0
Employee Stock Option [Member]
Defined Benefit Plan Disclosure [Line Items]
Options, exercises in period, intrinsic value	$ 69	$ 242
Options, outstanding, intrinsic value	162
Options, exercisable, intrinsic value	162
Proceeds from options exercised	68
Stock Appreciation Rights (SARs) [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-based compensation expense	$ (25)	(70)	$ 93
Share-based compensation income		$ (70)
Exercise of options \| shares	20,000	16,000
Number Outstanding (in shares) \| shares	0	20,000	36,000
Restricted Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-based compensation expense	$ 1,600	$ 1,400	$ 1,300
Unrecognized compensation cost	$ 1,800
Unrecognized compensation costs, period for recognition	1 year 10 months 20 days
Vested (in shares) \| shares	51,655	33,058
Nonvested, beginning of period (in shares) \| shares	171,770	129,836
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 22.22	$ 19.61
2015 Stock Incentive Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Rights issued (in shares) \| shares	10,148
Rights available for grant (in shares) \| shares	1,595,020
401 (k) Matching Range One [Member] \| Deferred Salary Reduction Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution, percent of match	100.00%
Employer matching contribution, percent of employees gross pay	3.00%
401 (k) Matching Range Two [Member] \| Deferred Salary Reduction Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution, percent of match	50.00%
Employer matching contribution, percent of employees gross pay	2.00%

Employee Benefit Plans (Stock Option Activity) (Details) - Officer and Employee Plans [Member] - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Number
Outstanding (in shares)	16,340	32,045
Exercised (in shares)	(6,192)	(15,705)
Outstanding (in shares)	10,148	16,340
Weighted Average Exercisable Price
Weighted Average Exercisable Price, Outstanding (in dollars per share)	$ 13.55	$ 12.04
Weighted Average Exercisable Price Exercised (in dollars per share)	11.09
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 15.05	$ 13.55

Employee Benefit Plans (Options Outstanding by Exercise Price Range) (Details) - Officer and Employee Plans [Member] - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 15.05	$ 13.55	$ 12.04
Number Outstanding (in shares)	10,148	16,340	32,045
Options Outstanding, Weighted Average Remaining Life	9 months
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 15.05
Exercisable (in shares)	10,148
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 15.05
9.60 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 15.05
Number Outstanding (in shares)	10,148
Options Outstanding, Weighted Average Remaining Life	9 months
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 15.05
Exercisable (in shares)	10,148
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 15.05

Employee Benefit Plans (Schedule of Non-vested Restricted Stock) (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Number
Nonvested, beginning of period (in shares)	171,770	129,836
Granted (in shares)	79,643	91,582
Vested (in shares)	(51,655)	(33,058)
Forfeited/expired (in shares)	(3,899)	(16,590)
Nonvested, end of period (in shares)	195,859	171,770
Weighted Average Grant-Date Fair Value
Nonvested, beginning balance (in dollars per share)	$ 22.22	$ 19.61
Granted (in dollars per share)	24.04	26.13
Vested (in dollars per share)	21.78	22.24
Forfeited/expired (in dollars per share)	24.9	23.31
Nonvested, ending balance (in dollars per share)	$ 23.02	$ 22.22

Employee Benefit Plans (Stock Appreciation Right Activity) (Details) - Stock Appreciation Rights (SARs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Number
Outstanding (in shares)	20,000	36,000
Exercised (in shares)	(20,000)	(16,000)
Outstanding (in shares)	0	20,000
Weighted Average Exercisable Price
Weighted Average Exercisable Price, Outstanding (in dollars per share)	$ 20.7	$ 18.25
Weighted Average Exercisable Price Exercised (in dollars per share)	$ 20.7	15.19
Weighted Average Exercise Price, Outstanding (in dollars per share)		$ 20.7

Commitments and Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments to extend credit	$ 828,755	$ 716,951
Standby letters of credit	23,246	7,611
Allowance for off balance sheet credit	2,500	2,400
Off-balance sheet credit loss expense (credit)	$ 87	$ (725)	$ 15

Regulatory Matters (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Common stock dividend, per share									$ 0.32	$ 0.32	$ 0.28
O 2024 Q4 Dividends [Member]
Common stock dividend, per share	$ 0.08
O 2024 Q3 Dividends [Member]
Common stock dividend, per share		$ 0.08
O 2024 Q2 Dividends [Member]
Common stock dividend, per share			$ 0.08
O 2024 Q1 Dividends [Member]
Common stock dividend, per share				$ 0.08
O 2023 Q4 Dividends [Member]
Common stock dividend, per share					$ 0.08
O 2023 Q3 Dividends [Member]
Common stock dividend, per share						$ 0.08
O 2023 Q2 Dividends [Member]
Common stock dividend, per share							$ 0.08
O 2023 Q1 Dividends [Member]
Common stock dividend, per share								$ 0.08
Smart Bank [Member]
Dividends									$ 22.5	$ 10.0
Smart Bank [Member] \| O 2024 Q4 Dividends [Member]
Common stock dividend, per share	$ 0.08

Regulatory Matters (Regulatory Capital Levels) (Details) $ in Thousands	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
SmartFinancial, Inc. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to Risk-Weighted Assets), Actual Amount	$ 470,635	$ 448,050
Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	413,616	385,795
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	413,616	385,795
Tier 1 Capital (to Average Assets), Actual Amount	$ 413,616	$ 385,795
Total Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	0.111	0.118
Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	0.0976	0.1016
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Ration (as percent)	0.0976	0.1016
Tier 1 Capital (to Average Assets), Actual Ratio (as a percent)	0.0829	0.0827
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	$ 339,044	$ 303,658
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	254,283	227,744
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	190,712	170,808
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Amount	$ 199,585	$ 186,672
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.08	0.08
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.06	0.06
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.045	0.045
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.04	0.04
Smart Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital (to Risk-Weighted Assets), Actual Amount	$ 478,368	$ 456,134
Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	445,159	427,559
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	445,159	427,559
Tier 1 Capital (to Average Assets), Actual Amount	$ 445,159	$ 427,559
Total Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	0.113	0.1202
Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio (as a percent)	0.1051	0.1126
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Ration (as percent)	0.1051	0.1126
Tier 1 Capital (to Average Assets), Actual Ratio (as a percent)	0.0894	0.0918
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	$ 338,774	$ 303,680
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	254,080	227,760
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	190,560	170,820
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Amount	$ 199,214	$ 186,363
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.08	0.08
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.06	0.06
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.045	0.045
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Ratio (as a percent)	0.04	0.04
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 423,467	$ 379,600
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	338,774	303,680
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	275,253	246,740
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 249,017	$ 232,954
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	0.10	0.10
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	0.08	0.08
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	0.065	0.065
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio (as a percent)	0.05	0.05

Concentrations of Credit Risk (Details) - Commercial Real Estate [Member] - Assets, Total [Member]	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Loan Portfolio Secured by Real Estate [Member] \| Real Estate [Member]
Concentration Risk [Line Items]
Concentration risk (as a percent)	78.00%
Credit Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk (as a percent)	56.00%	56.00%

Fair Value of Assets and Liabilities (Assets and Liabilities Measured on Recurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	$ 482,328	$ 408,410
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	482,328	408,410
Derivative financial instruments and interest rate swap agreements, asset	12,135	12,821
Derivative financial instruments and interest rate swap agreements, liability	13,198	14,807
US Treasury Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	76,226	76,033
US Government-sponsored Enterprises Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	39,188	48,093
Municipal securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	17,690	18,276
Other Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	39,435	33,069
Mortgage-backed securities (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	$ 309,789	232,939
Interest Rate Swap [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities
Fair Value, Recurring [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	$ 482,328	408,410
Total assets at fair value	494,463	421,231
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	482,328	408,410
Total assets at fair value	494,463	421,231
Fair Value, Recurring [Member] \| US Treasury Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	76,226	76,033
Fair Value, Recurring [Member] \| US Treasury Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	76,226	76,033
Fair Value, Recurring [Member] \| US Government-sponsored Enterprises Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	39,188	48,093
Fair Value, Recurring [Member] \| US Government-sponsored Enterprises Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	39,188	48,093
Fair Value, Recurring [Member] \| Municipal securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	17,690	18,276
Fair Value, Recurring [Member] \| Municipal securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	17,690	18,276
Fair Value, Recurring [Member] \| Other Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	39,435	33,069
Fair Value, Recurring [Member] \| Other Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	39,435	33,069
Fair Value, Recurring [Member] \| Mortgage-backed securities (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	309,789	232,939
Fair Value, Recurring [Member] \| Mortgage-backed securities (GSEs) [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair Value, post ASU 2019-04	309,789	232,939
Fair Value, Recurring [Member] \| Interest Rate Swap [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative financial instruments and interest rate swap agreements, asset	12,135	12,821
Derivative financial instruments and interest rate swap agreements, liability	13,198	14,807
Fair Value, Recurring [Member] \| Interest Rate Swap [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative financial instruments and interest rate swap agreements, asset	12,135	12,821
Derivative financial instruments and interest rate swap agreements, liability	$ 13,198	$ 14,807

Fair Value of Assets and Liabilities (Assets and Liabilities Measured on Nonrecurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
OREO		$ 279
Collateral dependent loans	$ 1,813	1,295
Allowance for credit losses	37,423	35,066
Collateral Pledged [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Allowance for credit losses	3,900	3,500
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
OREO		279
Collateral dependent loans	$ 1,813	$ 1,295

Fair Value of Assets and Liabilities (Unobservable Inputs) (Details) $ in Thousands	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent loans	$ 1,813	$ 1,295
OREO		279
Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent loans	1,813	1,295
OREO		279
Appraisal And Discounted Cash Flow [Member] \| Fair Value, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent loans	$ 1,813	1,295
OREO		$ 279
Appraisal And Discounted Cash Flow [Member] \| Measurement Input, Discount Rate [Member] \| Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent, measurement input	68	73
OREO, measurement input		33

Fair Value of Assets and Liabilities (Carrying Amount and Estimated Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Assets:
Securities available-for-sale, at fair value	$ 482,328	$ 408,410
Securities held to maturity, fair value	108,080	262,538
Liabilities:
Noninterest-bearing demand deposits	965,552	898,044
Interest-bearing demand deposits	836,731	1,006,915
Time deposits	844,640	550,468
Carrying Amount [Member]
Assets:
Cash and cash equivalents	387,570	352,271
Securities available-for-sale, at fair value	482,328	408,410
Securities held to maturity, fair value	126,659	281,236
Other investments	14,740	13,662
Loans and leases, net and loans held for sale	3,874,913	3,413,814
Derivative financial instruments and interest rate swap agreements, asset	12,135	12,821
Liabilities:
Noninterest-bearing demand deposits	965,552	898,044
Interest-bearing demand deposits	836,731	1,006,915
Money market and savings deposits	2,039,560	1,812,427
Time deposits	844,640	550,468
Borrowings	8,135	13,078
Subordinated debt	39,684	42,099
Derivative financial instruments and interest rate swap agreements, liability	13,198	14,807
Estimated Fair Value [Member]
Assets:
Cash and cash equivalents	387,570	352,271
Securities available-for-sale, at fair value	482,328	408,410
Securities held to maturity, fair value	108,080	262,538
Loans and leases, net and loans held for sale	3,768,452	3,308,980
Derivative financial instruments and interest rate swap agreements, asset	12,135	12,821
Liabilities:
Noninterest-bearing demand deposits	965,552	898,044
Interest-bearing demand deposits	836,731	1,006,915
Money market and savings deposits	2,039,560	1,812,427
Time deposits	844,694	548,397
Borrowings	8,135	13,078
Subordinated debt	38,043	39,822
Derivative financial instruments and interest rate swap agreements, liability	13,198	14,807
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and cash equivalents	387,570	352,271
Fair Value, Inputs, Level 2 [Member]
Assets:
Securities available-for-sale, at fair value	482,328	408,410
Securities held to maturity, fair value	108,080	262,538
Derivative financial instruments and interest rate swap agreements, asset	12,135	12,821
Liabilities:
Noninterest-bearing demand deposits	965,552	898,044
Interest-bearing demand deposits	836,731	1,006,915
Money market and savings deposits	2,039,560	1,812,427
Time deposits	844,694	548,397
Borrowings	8,135	13,078
Derivative financial instruments and interest rate swap agreements, liability	13,198	14,807
Fair Value, Inputs, Level 3 [Member]
Assets:
Loans and leases, net and loans held for sale	3,768,452	3,308,980
Liabilities:
Subordinated debt	$ 38,043	$ 39,822

Fair Value of Assets and Liabilities (Additional) (Detail) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Allowance for credit losses	$ 37,423	$ 35,066
Collateral Pledged [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Allowance for credit losses	$ 3,900	$ 3,500

Derivatives Financial Instruments (Fair Value Hedges on Balance Sheet) (Details) - Interest Rate Swap Liability - Fair Value Hedging [Member] - Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Derivatives, Fair Value [Line Items]
Weighted Average Remaining Maturity (In Years)	1 year 8 months 12 days	3 years 4 months 24 days
Weighted Average Pay Rate	4.31%	4.25%
Notional Amount, Liability	$ 51,507	$ 27,050
Estimated Fair Value	$ (224)	$ (536)

- Definition

Nominal or face amount used to calculate payments on the derivative liability.

+ References + Details

Derivatives Financial Instruments (Fair Value Hedges on Income Statement) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Tax-exempt	$ 1,406	$ 1,418	$ 2,166
Fair Value Hedging [Member] \| Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Interest income on taxable securities	19,750	16,635	1,550
Effects of fair value hedge relationships	401	30	(336)
Reported interest income on taxable securities	20,151	16,665	$ 1,214
Fair Value Hedging [Member] \| Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on fair value hedging relationship	(224)	(536)
Fair Value Hedging [Member] \| Interest Rate Swap [Member] \| Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on fair value hedging relationship	$ 224	$ 536
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Tax-exempt	Tax-exempt
Carrying amount of hedged asset	$ 43,105	$ 24,736

Derivatives Financial Instruments (Interest Rate Swaps related to Loan Hedging Program) (Details) - Interest Rate Swap [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Cash Flow Hedging [Member] \| Interest Income [Member]
Derivatives, Fair Value [Line Items]
Cash flow hedge estimated to be reclassified in next 12 months	$ (8)
Cash Flow Hedging [Member] \| Interest Expense [Member]
Derivatives, Fair Value [Line Items]
Cash flow hedge estimated to be reclassified in next 12 months	(280)
Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]
Derivatives, Fair Value [Line Items]
Notional Amount, Asset	100,000	$ 100,000
Estimated Fair Value, Asset	(559)	(556)
Notional Amount, Liability	150,000	150,000
Estimated Fair Value, Liability	(280)	(881)
Notional Amount		25,000
Estimated Fair Value Asset (Liability)		7
Non-hedged derivatives [Member]
Derivatives, Fair Value [Line Items]
Notional Amount, Asset	393,268	294,133
Estimated Fair Value, Asset	12,135	12,813
Notional Amount, Liability	393,268	294,133
Estimated Fair Value, Liability	$ (12,135)	$ (12,813)

Derivatives Financial Instruments (Effect of Fair Value and Cash Flow Hedge Accounting on AOCI) (Details) - Interest Rate Swap [Member] - Designated as Hedging Instrument [Member] - Cash Flow Hedging [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Interest Income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Income, Operating	Interest Income, Operating	Interest Income, Operating
Amount of Gain (Loss) Recognized on OCI on Derivative	$ 3	$ (556)
Amount of Gain or (Loss) Reclassified from AOCI into Income	$ (681)	$ (480)
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Expense	Interest Expense	Interest Expense
Amount of Gain (Loss) Recognized on OCI on Derivative	$ (594)	$ (874)	$ (1,304)
Amount of Gain or (Loss) Reclassified from AOCI into Income	$ 679	$ 411

Derivatives Financial Instruments (Effect of Fair Value and Cash Flow Hedge Accounting on the Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Total interest income	$ 251,800	$ 218,523
Derivative, Gain, Statement of Income or Comprehensive Income [Extensible Enumeration]	Total interest income	Total interest income
Total interest expense	$ 114,448	$ 88,374
Derivative, Loss, Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Expense	Interest Expense
Total interest income	$ 251,119	$ 218,043	$ 158,834
Total interest expense	137,350	130,080	$ 137,501
Interest Income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effects of cash flow hedge relationships	(681)	(480)
Total interest income	251,119	218,043
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Effects of cash flow hedge relationships	(679)	(411)
Total interest expense	$ 113,769	$ 87,963

Derivatives Financial Instruments (Interest Rate Swaps to Facilitate Customer's Transactions) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Interest Rate Swap [Member] \| Non-hedged derivatives [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Transaction on income statement	$ 1,843	$ 1,421	$ 2,162

Derivatives Financial Instruments (Collateral Requirements) (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Collateral pledged to derivative counterparties	$ 150	$ 390

Segment Information (Details) $ in Thousands	12 Months Ended
Segment Information (Details) $ in Thousands	Dec. 31, 2024 USD ($) segment	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Segment Information
Interest income	$ 251,119	$ 218,043	$ 158,834
Interest expense	113,769	87,963	21,333
Net interest income	137,350	130,080	137,501
Provision for credit losses	5,153	3,029
Net interest income after provision for credit losses	132,197	127,051	133,483
Noninterest income:
Service charges on deposit accounts	6,862	6,511	5,853
Gain (loss) on sale of securities	64	(6,801)	144
Mortgage banking	1,579	1,040	1,552
Investment services	5,945	5,105	4,144
Insurance commissions	5,696	4,684	3,595
Interchange and debit card transaction fees, net	5,277	5,457	5,435
Other	8,729	6,329	6,992
Total noninterest income	34,152	22,325	27,715
Noninterest expense:
Salaries and employee benefits	72,100	65,749	63,420
Occupancy and equipment	13,617	13,451	12,034
FDIC insurance	3,390	3,156	2,672
Other real estate and loan related expense	2,823	2,397	2,446
Advertising and marketing	1,321	1,342	1,293
Data processing and technology	9,930	9,235	7,283
Professional services	4,207	3,443	3,790
Amortization of intangibles	2,425	2,624	2,607
Merger related and restructuring expenses		110	562
Other	11,077	11,643	10,183
Total noninterest expense	120,890	113,150	106,290
Income before income tax expense	45,459	36,226	54,908
Income tax expense	9,318	7,633	11,886
Net income	$ 36,141	28,593	43,022
General Banking Unit
Segment Information
Number of reportable segments \| segment	1
Interest income	$ 251,119	218,043	158,834
Interest expense	113,769	87,963	21,333
Net interest income	137,350	130,080	137,501
Provision for credit losses	5,153	3,029	4,018
Net interest income after provision for credit losses	132,197	127,051	133,483
Noninterest income:
Service charges on deposit accounts	6,862	6,511	5,853
Gain (loss) on sale of securities	64	(6,801)	144
Mortgage banking	1,579	1,040	1,552
Investment services	5,945	5,105	4,144
Insurance commissions	5,696	4,684	3,595
Interchange and debit card transaction fees, net	5,277	5,457	5,435
Other	8,729	6,329	6,992
Total noninterest income	34,152	22,325	27,715
Noninterest expense:
Salaries and employee benefits	72,100	65,749	63,420
Occupancy and equipment	13,617	13,451	12,034
FDIC insurance	3,390	3,156	2,672
Other real estate and loan related expense	2,823	2,397	2,446
Advertising and marketing	1,321	1,342	1,293
Data processing and technology	9,930	9,235	7,283
Professional services	4,207	3,443	3,790
Amortization of intangibles	2,425	2,624	2,607
Merger related and restructuring expenses		110	562
Other	11,077	11,643	10,183
Total noninterest expense	120,890	113,150	106,290
Income before income tax expense	45,459	36,226	54,908
Income tax expense	9,318	7,633	11,886
Net income	$ 36,141	$ 28,593	$ 43,022

Other comprehensive income (loss) (Activity in Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	$ 459,886
BALANCE	491,348	$ 459,886
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	(23,818)	(33,616)	$ 25
Other comprehensive income (loss)	1,515	4,754	(34,231)
Reclassification of amounts included in net income	(47)	5,044	590
Net other comprehensive income (loss) during period	1,468	9,798	(33,641)
BALANCE	(22,350)	(23,818)	(33,616)
AOCI, Available-for-Sale Securities Transfer to Held-to-Maturity [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	(632)	(742)	665
Other comprehensive income (loss)			(1,490)
Reclassification of amounts included in net income	98	110	83
Net other comprehensive income (loss) during period	98	110	(1,407)
BALANCE	(534)	(632)	(742)
AOCI, Fair Value Municipal Security Hedges [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	(397)		753
Other comprehensive income (loss)	528	(397)	(56)
Reclassification of amounts included in net income	(297)		(697)
Net other comprehensive income (loss) during period	231	(397)	(753)
BALANCE	(166)	(397)
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	(1,060)	(966)
Other comprehensive income (loss)	438	(145)	(966)
Reclassification of amounts included in net income	1	51
Net other comprehensive income (loss) during period	439	(94)	(966)
BALANCE	(621)	(1,060)	(966)
AOCI Attributable to Parent [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
BALANCE	(25,907)	(35,324)	1,443
Other comprehensive income (loss)	2,481	4,212	(36,743)
Reclassification of amounts included in net income	(245)	5,205	(24)
Net other comprehensive income (loss) during period	2,236	9,417	(36,767)
BALANCE	$ (23,671)	$ (25,907)	$ (35,324)

Condensed Parent Information (Balance Sheet) (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
ASSETS:
Cash	$ 387,570	$ 352,271
Other assets	77,782	75,932
Total assets	5,275,904	4,829,387
LIABILITIES AND SHAREHOLDERS' EQUITY:
Other Liabilities	50,141	46,470
Borrowings	8,135	13,078
Subordinated Debt	39,684	42,099
Total liabilities	4,784,443	4,369,501
Cumulative adjustment to retained earnings	491,348	459,886
Total liabilities and shareholders' equity	5,275,904	4,829,387
Parent [Member]
ASSETS:
Cash	3,064	1,522
Investment in subsidiaries	522,891	501,650
Other assets	9,482	7,890
Total assets	535,437	511,062
LIABILITIES AND SHAREHOLDERS' EQUITY:
Other Liabilities	405	1,077
Borrowings	4,000	8,000
Subordinated Debt	39,684	42,099
Total liabilities	44,089	51,176
Cumulative adjustment to retained earnings	491,348	459,886
Total liabilities and shareholders' equity	$ 535,437	$ 511,062

Condensed Parent Information (Income Statement) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
INCOME:
Interest income	$ 251,119	$ 218,043	$ 158,834
EXPENSES:
Interest expense	113,769	87,963	21,333
Other	11,077	11,643	10,183
Income tax benefit	(9,318)	(7,633)	(11,886)
Net income	36,141	28,593	43,022
Comprehensive income	38,377	38,010	6,255
Parent [Member]
INCOME:
Dividends from SmartBank	22,500	10,000
Interest income	9
Total income	22,509	10,000
EXPENSES:
Interest expense	3,924	3,597	2,962
Other	1,029	937	1,017
Total expense	4,953	4,534	3,979
Income (loss) before equity in undistributed earnings of subsidiaries and income tax benefit	17,556	5,466	(3,979)
Income tax benefit	1,207	1,059	728
Income (loss) before equity in undistributed net income of subsidiaries	18,763	6,525	(3,251)
Equity in undistributed earnings of subsidiaries	17,378	22,068	46,273
Net income	36,141	28,593	43,022
Comprehensive income	$ 38,377	$ 38,010	$ 6,255

Condensed Parent Information (Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 36,141	$ 28,593	$ 43,022
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Other assets	3,788	(1,732)	(25,424)
Other liabilities	(120)	(8,129)	27,018
Net cash provided by operating activities	52,700	39,716	56,793
Cash flows from investing activities:
Net cash used in investing activities	(420,222)	(135,240)	(840,818)
Cash flows from financing activities:
Issuance of common stock	68	165	397
Restricted shares withheld for taxes	(223)	(57)	(206)
Repayment of borrowings	(166,600)	(30,775)	(76,300)
Cash dividends paid	(5,422)	(5,427)	(4,724)
Repurchases of common stock	(2,967)
Net cash provided by financing activities	402,821	181,371	5,372
Net change in cash and cash equivalents	35,299	85,847	(778,653)
Cash and cash equivalents, beginning of period	352,271	266,424	1,045,077
Cash and cash equivalents, end of period	387,570	352,271	266,424
Parent [Member]
Cash flows from operating activities:
Net income	36,141	28,593	43,022
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Equity in undistributed income of subsidiary	(17,378)	(22,068)	(46,273)
Other assets	(1,591)	(1,726)	(544)
Other liabilities	(586)	340	(1,915)
Net cash provided by operating activities	16,586	5,139	(5,710)
Cash flows from financing activities:
Issuance of common stock	68	165	397
Restricted shares withheld for taxes	(223)	(57)	(206)
Proceeds from other borrowings	2,000		5,000
Repayment of borrowings	(8,500)	(4,500)
Cash dividends paid	(5,422)	(5,427)	(4,724)
Repurchases of common stock	(2,967)
Net cash provided by financing activities	(15,044)	(9,819)	467
Net change in cash and cash equivalents	1,542	(4,680)	(5,243)
Cash and cash equivalents, beginning of period	1,522	6,202	11,445
Cash and cash equivalents, end of period	$ 3,064	$ 1,522	$ 6,202