XML 95 R83.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2
Schedule of Mortgage Servicing Rights (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2024
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]    
Balance before valuation allowance at beginning of year $ 3,461,146 $ 3,039,765
MSR additions resulting from loan sales () [1] 9,079 1,009,312
Amortization () [2] (152,070) (587,931)
Sale of MSRs
Application of valuation allowance to write down MSRs with other than temporary impairment
Balance before valuation allowance at end of period 3,318,155 3,461,146
Balance at beginning of year
Additions
Balance at end of period
Mortgage servicing rights, net 3,318,155 3,461,146
Estimated fair value of MSRs at end of period $ 4,767,315 $ 4,543,657
[1] Included in mortgage fee income on the condensed consolidated statements of earnings
[2] Included in other expenses on the condensed consolidated statements of earnings