Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2025



	Three months ended
	June 30,
(dollars in thousands)
Noninterest Income	2025		2024
In-scope of Topic 606:
Service charges on deposit accounts	$	117	$	113
ATM fees		61		107
Overdraft fees		385		345
Safe deposit box rental		21		20
Loan related service fees		133		189
Debit card fees		555		616
Fiduciary activities		226		225
Commissions on mutual funds and annuities		194		76
Gains on sales of other real estate owned		—		32
Other income		177		157
Noninterest Income (in-scope of Topic 606)		1,869		1,880
Out-of-scope of Topic 606:
Loan servicing fees		48		38
Gains on sales of loans		65		36
Earnings on and proceeds from bank-owned life insurance		266		253
Noninterest Income (out-of-scope of Topic 606)		379		327
Total Noninterest Income	$	2,248	$	2,207



	Six months ended
	June 30,
(dollars in thousands)
Noninterest Income	2025		2024
In-scope of Topic 606:
Service charges on deposit accounts	$	227	$	225
ATM fees		155		213
Overdraft fees		748		700
Safe deposit box rental		46		45
Loan related service fees		281		319
Debit card fees		1,143		1,142
Fiduciary activities		551		463
Commissions on mutual funds and annuities		340		144
Gains on sales of other real estate owned		—		32
Other income		357		309
Noninterest Income (in-scope of Topic 606)		3,848		3,592
Out-of-scope of Topic 606:
Loan servicing fees		87		59
Gains on sales of loans		112		42
Earnings on and proceeds from bank-owned life insurance		552		520
Noninterest Income (out-of-scope of Topic 606)		751		621
Total Noninterest Income	$	4,599	$	4,213

NORWOOD FINANCIAL CORP 10-Q