Norwood Financial (NWFL) 10-K 14 Mar 24 2023 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Mar. 01, 2024	Jun. 30, 2023
Document And Entity Information [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Transition Report	false
Entity File Number	0-28364
Entity Registrant Name	NORWOOD FINANCIAL CORP
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2828306
Entity Address, Address Line One	717 Main Street
Entity Address, City or Town	Honesdale
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	18431
City Area Code	570
Local Phone Number	253-1455
Title of 12(b) Security	Common Stock, $.10 par value
Trading Symbol	NWFL
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		8,110,156
Entity Public Float			$ 216.1
Documents Incorporated by Reference [Text Block]	Portions of the definitive Proxy Statement for the 2024 Annual Meeting of Stockholders. (Part III)
Entity Central Index Key	0001013272
Amendment Flag	false
Document Financial Statement Error Correction [Flag]	false
Document Fiscal Period Focus	FY
Auditor Firm ID	74
Auditor Location	King of Prussia, Pennsylvania
Auditor Name	S.R. Snodgrass, P.C

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 28,533,000	$ 28,847,000
Interest-bearing deposits with banks	37,587,000	3,019,000
Cash and cash equivalents	66,120,000	31,866,000
Securities available for sale	406,259,000	418,927,000
Loans receivable (net of allowance for credit losses 2023: $18,968; 2022: $16,999)	1,584,650,000	1,456,946,000
Regulatory stock, at cost	7,318,000	5,418,000
Premises and equipment, net	17,838,000	17,924,000
Bank owned life insurance	46,439,000	43,364,000
Accrued interest receivable	8,123,000	6,917,000
Foreclosed real estate owned	97,000	346,000
Deferred tax assets, net	21,353,000	23,549,000
Goodwill	29,266,000	29,266,000
Other intangibles	221,000	306,000
Other assets	13,395,000	12,241,000
Total Assets	2,201,079,000	2,047,070,000
Deposits:
Non-interest bearing demand	399,545,000	434,529,000
Interest-bearing demand	253,133,000	237,891,000
Money market deposit accounts	206,928,000	273,165,000
Savings	226,444,000	278,372,000
Time	709,109,000	503,770,000
Total deposits	1,795,159,000	1,727,727,000
Short-term borrowings	74,076,000	93,215,000
Other borrowings	124,236,000	40,000,000
Accrued interest payable	10,510,000	2,653,000
Other liabilities	16,028,000	16,390,000
Total Liabilities	2,020,009,000	1,879,985,000
STOCKHOLDERS' EQUITY
Preferred stock, no par value per share, authorized: 5,000,000 shares; issued: none
Common stock, $0.10 par value per share, authorized: 20,000,000 shares, issued: issued: 2023: 8,310,847 shares; 2022: 8,291,401 shares	831,000	829,000
Surplus	97,700,000	96,897,000
Retained earnings	135,284,000	130,020,000
Treasury stock at cost: 2023: 200,690 shares; 2022: 124,650 shares	(5,397,000)	(3,308,000)
Accumulated other comprehensive loss	(47,348,000)	(57,353,000)
Total Stockholders' Equity	181,070,000	167,085,000
Total Liabilities and Stockholders' Equity	$ 2,201,079,000	$ 2,047,070,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Consolidated Balance Sheets [Abstract]
Net of Allowance for Loan losses	$ 18,968	$ 16,999
Preferred Stock, No Par Value
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Shares Issued	0	0
Common Stock, Par Value Per Share	$ 0.10	$ 0.10
Common Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Shares, Issued	8,310,847	8,291,401
Treasury Stock, Shares	200,690	124,650

Consolidated Statements Of Inco

Consolidated Statements Of Income - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
INTEREST INCOME
Loans receivable, including fees	$ 85,209,000	$ 66,013,000
Securities: Taxable	8,389,000	7,262,000
Securities: Tax exempt	1,533,000	1,789,000
Interest-bearing deposits with banks	409,000	602,000
Total interest income	95,540,000	75,666,000
INTEREST EXPENSE
Deposits	26,029,000	6,471,000
Short-term borrowings	3,048,000	524,000
Other borrowings	4,396,000	274,000
Total interest expense	33,473,000	7,269,000
NET INTEREST INCOME	62,067,000	68,397,000
PROVISION FOR CREDIT LOSSES	5,548,000	900,000
Net Interest Income After Provision for Credit Losses	56,519,000	67,497,000
OTHER INCOME
Other income	7,136,000	8,761,000
Net realized (losses) gains on sales of securities	(209,000)	3,000
Net gain on sale of loans	63,000	3,000
Net gain on sale of foreclosed real estate owned	80,000	427,000
Earnings and proceeds on life insurance policies	1,012,000	1,087,000
Other	667,000	1,906,000
Total other income	8,124,000	9,932,000
OTHER EXPENSES
Salaries and employee benefits	23,565,000	22,071,000
Occupancy	3,864,000	3,701,000
Furniture and equipment	1,219,000	1,266,000
Data processing and related operations	3,342,000	2,948,000
Federal Deposit Insurance Corporation insurance assessment	985,000	612,000
Advertising	630,000	516,000
Professional fees	1,676,000	1,719,000
Postage and telephone	981,000	959,000
Taxes, other than income	566,000	1,013,000
Foreclosed real estate	129,000	73,000
Amortization of intangible assets	85,000	101,000
Other	6,455,000	6,065,000
Total Other Expenses	43,497,000	41,044,000
Income before Income Taxes	21,146,000	36,385,000
INCOME TAX EXPENSE	4,387,000	7,152,000
Net Income	$ 16,759,000	$ 29,233,000
BASIC EARNINGS PER SHARE	$ 2.08	$ 3.59
DILUTED EARNINGS PER SHARE	$ 2.07	$ 3.58
Service Charges And Fees [Member]
OTHER INCOME
Other income	$ 5,613,000	$ 5,661,000
Income From Fiduciary Activities [Member]
OTHER INCOME
Other income	$ 898,000	$ 845,000

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Consolidated Statements Of Comprehensive Income (Loss) [Abstract]
NET INCOME	$ 16,759,000	$ 29,233,000
Other comprehensive income (loss):
Unrealized (loss) gain on pension liability	(106,000)	(784,000)
Tax Effect	(22,000)	(165,000)
Investment securities available for sale:
Unrealized holding gain (loss)	12,561,000	(71,488,000)
Tax Effect	(2,637,000)	15,012,000
Reclassification of losses (gains) from sale of securities	209,000	(3,000)
Tax Effect	(44,000)	1,000
Other comprehensive income (loss)	10,005,000	(57,097,000)
COMPREHENSIVE INCOME (LOSS)	$ 26,764,000	$ (27,864,000)

Consolidated Statements Of Stoc

Consolidated Statements Of Stockholders’ Equity - USD ($)	Common Stock [Member]	Surplus [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Total
Beginning balance at Dec. 31, 2021	$ 827,000	$ 96,443,000		$ 110,015,000	$ (1,767,000)	$ (256,000)		$ 205,262,000
Beginning balance, shares at Dec. 31, 2021	8,266,751				65,328
Net Income				29,233,000				29,233,000
Other comprehensive loss						(57,097,000)		(57,097,000)
Cash dividends declared				(9,228,000)				(9,228,000)
Acquisition of treasury stock, shares					96,062
Acquisition of treasury stock					$ (2,515,000)			(2,515,000)
Stock options exercised		(212,000)			$ 869,000			$ 657,000
Stock options exercised, shares	1,650				(32,775)			34,425
Sale of treasury stock for ESOP		27,000			$ 105,000			$ 132,000
Sale of treasury stock for ESOP, shares					(3,965)
Compensation expense related to stock options		269,000						269,000
Restricted stock awards	$ 2,000	370,000						372,000
Restricted stock awards, shares	23,000
Ending balance, shares at Dec. 31, 2022	8,291,401				124,650
Ending balance at Dec. 31, 2022	$ 829,000	96,897,000	$ (2,011,000)	130,020,000	$ (3,308,000)	(57,353,000)	$ (2,011,000)	$ 167,085,000
Accounting Standards Update [Extensible Enumeration]								us-gaap:AccountingStandardsUpdate201613Member
Net Income				16,759,000				$ 16,759,000
Other comprehensive loss						10,005,000		10,005,000
Cash dividends declared				(9,484,000)				(9,484,000)
Acquisition of treasury stock, shares					114,254
Acquisition of treasury stock					$ (3,100,000)			(3,100,000)
Stock options exercised		(129,000)			$ 1,015,000			$ 886,000
Stock options exercised, shares					(38,000)			38,000
Sale of treasury stock for ESOP		18,000			$ 82,000			$ 100,000
Sale of treasury stock for ESOP, shares					(3,064)
Compensation expense related to stock options		401,000						401,000
Restricted stock awards	$ 2,000	513,000			$ (86,000)			429,000
Restricted stock awards, shares	19,446				2,850
Ending balance, shares at Dec. 31, 2023	8,310,847				200,690
Ending balance at Dec. 31, 2023	$ 831,000	$ 97,700,000		$ 135,284,000	$ (5,397,000)	$ (47,348,000)		$ 181,070,000

Consolidated Statements Of St_2

Consolidated Statements Of Stockholders’ Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Consolidated Statements of Changes in Stockholders’ Equity [Abstract]
Cash dividends declared	$ 1.13	$ 1.17

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income	$ 16,759,000	$ 29,233,000
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	5,548,000	900,000
Depreciation	1,375,000	1,470,000
Amortization of intangible assets	85,000	101,000
Deferred income taxes	583,000	419,000
Net amortization of securities premiums and discounts	841,000	1,303,000
Net realized loss (gain) on sales of securities	209,000	(3,000)
Earnings and proceeds on life insurance policies	(1,012,000)	(1,087,000)
(Loss) gain on sales of fixed assets and foreclosed real estate owned	96,000	(379,000)
Net amortization of loan fees	602,000	(217,000)
Net gain on sale of loans	(63,000)	(3,000)
Mortgage loans originated for sale	(4,973,000)	(845,000)
Proceeds from sale of loans originated for sale	5,036,000	848,000
Compensation expense related to stock options	401,000	269,000
Compensation expense related to restricted stock	429,000	372,000
Increase in accrued interest receivable	(1,206,000)	(1,028,000)
Increase in accrued interest payable	7,857,000	1,450,000
Other, net	(2,743,000)	(2,069,000)
Net Cash Provided by Operating Activities	29,824,000	30,734,000
Securities available for sale:
Proceeds from sales	3,345,000	5,113,000
Proceeds from maturities and principal reductions on mortgage-backed securities	33,712,000	40,780,000
Purchases	(12,668,000)	(130,828,000)
Purchase of regulatory stock	(16,528,000)	(6,366,000)
Redemption of regulatory stock	14,628,000	4,875,000
Net increase in loans	(136,245,000)	(118,999,000)
Proceeds from bank-owned life insurance	437,000	761,000
Purchase of bank-owned life insurance	(2,500,000)	(3,000,000)
Purchase of premises and equipment	(1,412,000)	(2,153,000)
Proceeds from sales of foreclosed real estate owned	662,000	1,823,000
Proceeds from sales of bank premises and fixed assets	1,000
Net Cash Used for Investing Activities	(116,568,000)	(207,994,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase (decrease) in deposits	67,432,000	(29,066,000)
Net (decrease) increase in short-term borrowings	(19,139,000)	32,393,000
Repayments of other borrowings	(70,764,000)	(29,998,000)
Proceeds from other borrowings	155,000,000	40,000,000
Stock options exercised	886,000	657,000
Sale of treasury stock for ESOP	100,000	132,000
Acquisition of treasury stock	(3,100,000)	(2,515,000)
Cash dividends paid	(9,417,000)	(9,158,000)
Net Cash Provided by Financing Activities	120,998,000	2,445,000
Net Increase (Decrease) in Cash and Cash Equivalents	34,254,000	(174,815,000)
CASH AND CASH EQUIVALENTS - BEGINNING	31,866,000	206,681,000
CASH AND CASH EQUIVALENTS - ENDING	66,120,000	31,866,000
Cash payments for:
Interest Paid	25,616,000	5,819,000
Income taxes paid, net of refunds	4,936,000	6,891,000
Supplemental Schedule of Noncash Investing Activities:
Transfers of loans to foreclosed real estate and repossession of other assets	2,103,000	776,000
Dividends payable	2,433,000	$ 2,366,000
Impact of adopting ASC 326	$ 2,466,000

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2023
Nature of Operations [Abstract]
Nature of Operations	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 1 - NATURE OF OPERATIONS Norwood Financial Corp (Company) is a one bank holding company. Wayne Bank (Bank) is a wholly-owned subsidiary of the Company. The Bank is a state-chartered bank headquartered in Honesdale, Pennsylvania. The Company derives substantially all of its income from bank-related services which include interest earnings on commercial mortgages, residential real estate mortgages, commercial and consumer loans, as well as interest earnings on investment securities and fees from deposit services to its customers. The Company is subject to regulation and supervision by the Federal Reserve Board while the Bank is subject to regulation and supervision by the Federal Deposit Insurance Corporation and the Pennsylvania Department of Banking and Securities.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, the Bank, and the Bank’s wholly-owned subsidiaries, WCB Realty Corp., Norwood Investment Corp. and WTRO Properties. All significant intercompany accounts and transactions have been eliminated in consolidation. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements and the 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 the determination of goodwill impairment. Significant Group Concentrations of Credit Risk Most of the Company’s activities are with customers located within its markets in Northeastern Pennsylvania and the New York Counties of Delaware, Sullivan, Ontario, Otsego and Yates. Note 3 discusses the types of securities that the Company invests in. Note 4 discusses the types of lending that the Company engages in. The Company does not have any significant concentrations to any one industry or customer. Concentrations of Credit Risk The Bank operates primarily in Wayne, Pike, Lackawanna, Luzerne and Monroe Counties, Pennsylvania and Delaware, Sullivan, Ontario, Otsego and Yates Counties, New York. Accordingly, the Bank has extended credit primarily to commercial entities and individuals in these areas whose ability to honor their contracts is influenced by the region’s economy. These customers are also the primary depositors of the Bank. The Bank is limited in extending credit by legal lending limits to any single borrower or group of related borrowers. Securities Securities classified as available for sale are those securities that the Company intends to hold for an indefinite period of time but not necessarily to maturity. Any decision to sell a security classified as available for sale would be based on various factors, including significant movement in interest rates, changes in maturity mix of the Company’s assets and liabilities, liquidity needs, regulatory capital considerations and other similar factors. Securities available for sale are carried at fair value. Unrealized gains and losses are reported in other comprehensive income, net of the related deferred tax effect. Realized gains or losses, determined on the basis of the cost of the specific securities sold, are included in earnings. Premiums and discounts are recognized in interest income using a method which approximates the interest method over the term of the security. Bonds, notes and debentures for which the Company has the positive intent and ability to hold to maturity are reported at cost, adjusted for premiums and discounts that are recognized in interest income using the interest method over the term of the security. Management determines the appropriate classification of debt securities at the time of purchase and re-evaluates such designation as of each Consolidated Balance Sheet date. Allowance for Credit Losses – Available for Sale Securities The Bank measures expected credit losses on available-for-sale debt securities when the Bank does not intend to sell, or when it is not more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For available-for-sale debt securities that do not meet the aforementioned criteria, the Bank evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Bank considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this evaluation indicates that 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 losses is recorded for the credit loss, equal to the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income. The allowance for credit losses on available-for-sale debt securities is included within Investment securities available-for-sale on the consolidated balance sheet. Changes in the allowance for credit losses are recorded within Provision for credit losses on the consolidated statement of income. Losses are charged against the allowance when the Bank believes the collectability of an available-for-sale security is in jeopardy or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities totaled $ 1,940,000 at December 31, 2023 and is included within accrued interest receivable on the consolidated balance sheet. This amount is excluded from the estimate of expected credit losses. Available-for-sale debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When available-for-sale debt securities are placed on nonaccrual status, unpaid interest credited to income is reversed. Other-than-temporary-impairment Prior to adopting ASU 2016-13, declines in the fair value of available for sale securities below their cost that are deemed to be other than temporary are reflected in earnings as realized losses. In estimating credit losses, management considers (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) the intent of the Company to not sell the securities and it is more likely than not that it will not have to sell the securities before recovery of their cost basis. Regulatory Stock The Company, as a member of the Federal Home Loan Bank (FHLB) system is required to maintain an investment in capital stock of its district FHLB according to a predetermined formula. This regulatory stock has no quoted market value and is carried at cost. Management evaluates the regulatory stock for impairment. Management’s determination of whether these investments are impaired is based on their assessment of the ultimate recoverability of their cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of their cost is influenced by criteria such as (1) the significance of the decline in net assets of the FHLB as compared to the capital stock amount for the FHLB and the length of time this situation has persisted, (2) commitments by the FHLB to make payments required by law or regulation and the level of such payments in relation to the operating performance of the FHLB, and (3) the impact of legislative and regulatory changes on institutions and, accordingly, on the customer base of the FHLB. Management considers the FHLB’s regulatory capital ratios, liquidity, and the fact that new shares of FHLB stock continue to change hands at the $ 100 par value. Management believes no credit loss is necessary related to FHLB stock as of December 31, 2023. Loans Receivable Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of an allowance for credit losses and any deferred fees. Interest income is accrued on the unpaid principal balance. Loan origination fees are deferred and recognized as an adjustment of the yield (interest income) of the related loans. The Company is generally amortizing these amounts over the contractual life of the loan. The accrual of interest is generally discontinued when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about further collectability of principal or interest, even though the loan is currently performing. A loan may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income . Interest received on nonaccrual loans generally is either applied against principal or reported as interest income, according to management’s judgment as to the collectability of principal. Generally, loans are restored to accrual status when the obligation is brought current, has performed in accordance with the contractual terms for a reasonable period of time and the ultimate collectability of the total contractual principal and interest is no longer in doubt. Allowance for Credit Losses The allowance for credit losses is a valuation reserve established and maintained by charges against income and is deducted from the amortized cost basis of loans to present the net amount expected to be collected on the loans. Loans, or portions thereof, are charged off against the ACL when they are deemed uncollectible. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. The ACL is an estimate of expected credit losses, measured over the contractual life of a loan, that considers our historical loss experience, current conditions and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may have significant changes from period to period. The methodology for determining the ACL has two main components: evaluation of expected credit losses for certain groups of homogeneous loans that share similar risk characteristics and evaluation of loans that do not share risk characteristics with other loans. The allowance for credit losses is measured on a collective (pool) basis when similar risk characteristics exist. The Company’s loan portfolio is segmented by loan types that have similar risk characteristics and behave similarly during economic cycles. Historical credit loss experience is the basis for the estimation of expected credit losses. We apply historical loss rates to pools of loans with similar risk characteristics. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not already reflected in the historical loss information at the balance sheet date. Our reasonable and supportable forecast adjustment is based on a preferred group of macroeconomic indicators used to create projections of economic conditions, obtained from the St. Louis Federal Reserve economic database. The Company selected nine metrics which was correlated with the bank and its peer group’s historical loss patterns. The adjustments are then weighted for relevance before applying to each pool. Future macroeconomic forecast adjustments are then obtained using an eight-quarter moving average for each metric for the reasonable and supportable period. Each quarter, management reviews factors and applies any additional adjustments based on local and current conditions The Bank has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on non-accrual status, any outstanding accrued interest is reversed against interest income. The ACL for individual loans begins with the use of normal credit review procedures to identify whether a loan no longer shares similar risk characteristics with other pooled loans and therefore, should be individually assessed. We evaluate all commercial loans that meet the following criteria: (1) when it is determined that foreclosure is probable, (2) substandard, doubtful and nonperforming loans when repayment is expected to be provided substantially through the operation or sale of the collateral, (3) when it is determined by management that a loan does not share similar risk characteristics with other loans. Specific reserves are established based on the following three acceptable methods for measuring the ACL: 1) the present value of expected future cash flows discounted at the loan’s original effective interest rate; 2) the loan’s observable market price; or 3) the fair value of the collateral when the loan is collateral dependent. Our individual loan evaluations consist primarily of the fair value of collateral method because most of our loans are collateral dependent. Collateral values are discounted to consider disposition costs when appropriate. A specific reserve is established or a charge-off is taken if the fair value of the loan is less than the loan balance. Allowance for Loan Losses Prior to adopting ASU 2016-13, the allowance for loan losses was established through provisions for loan losses charged against income. Loans deemed to be uncollectible are charged against the allowance for loan losses, and subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is maintained at a level considered adequate to provide for losses that can be reasonably anticipated. Management’s periodic evaluation of the adequacy of the allowance is based on the Company’s past loan loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, composition of the loan portfolio, current economic conditions and other relevant factors. This evaluation is inherently subjective as it requires material estimates that may be susceptible to significant revision as more information becomes available. The allowance consists of specific and general components. The specific component relates to loans that are classified as substandard. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers non-classified loans and is based on historical loss experience adjusted for qualitative factors. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan-by-loan basis for commercial and construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price or the fair value of the collateral if the loan is collateral dependent. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Company does not separately identify individual consumer and residential real estate loans for impairment disclosures, unless such loans were acquired with impairment or are the subject of a restructuring agreement. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Bank estimates expected credit losses over the contractual period in which the Bank is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Bank. The allowance for credit losses on off-balance sheet credit exposures is adjusted through credit loss expense. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. Purchased Credit Deteriorated (“PCD”) Loans The Bank has purchased loans, some of which have experienced more than insignificant credit deterioration since origination. A loan is considered a PCD loan if, at acquisition, it is probable that the Company will be unable to collect all contractually required payments receivable. PCD loans are recorded at the amount paid. An allowance for credit losses is determined using the same methodology as other loans held for investment. The initial allowance for credit losses determined on a collective basis is allocated to individual loans. The sum of the loan’s purchase price and allowance for credit losses becomes its initial amortized cost basis. The difference between the initial amortized cost basis and the par value of the loan is a noncredit discount or premium, which is amortized into interest income over the life of the loan. Subsequent changes to the allowance for credit losses are recorded through credit loss expense Mortgage Servicing Rights Servicing assets are recognized as separate assets when rights are acquired through purchase or through the sale of financial assets. Capitalized servicing rights are reported in other assets and are amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. Servicing assets are evaluated for impairment based upon a third party appraisal. Fair value is determined using prices for similar assets with similar characteristics, when available, or based upon discounted cash flows using market-based assumptions. Impairment is recognized through a valuation allowance to the extent that fair value is less than the capitalized amount. The Company’s loan servicing assets at December 31, 2023 and 2022, respectively, were no t impaired. Total servicing assets included in other assets as of December 31, 2023 and 2022, were $ 188,000 and $ 213,000 , respectively. Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation expense is calculated principally on the straight-line method over the respective assets estimated useful lives as follows: Years Buildings and improvements 10 - 40 Furniture and equipment 3 - 10 Leases The Company applies a right-of-use (ROU) model that requires a lessee to record, for all leases with a lease term of more than 12 months, an asset representing its right to use the underlying asset and a liability to make lease payments. For leases with a term of 12 months or less, a practical expedient is available whereby a lessee may elect, by class of underlying asset, not to recognize an ROU asset or lease liability. At inception, lessees must classify all leases as either finance or operating based on five criteria. Balance sheet recognition of finance and operating leases is similar, but the pattern of expense recognition in the income statement, as well as the effect on the statement of cash flows, differs depending on the lease classification. See Note 8 for related disclosures. Transfers of Financial Assets Transfers of financial assets, including loan and loan participation sales, 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, (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. Foreclosed Real Estate Real estate properties acquired through, or in lieu of, loan foreclosure are to be sold and are initially recorded at fair value less cost to sell at the date of foreclosure establishing a new cost basis. After foreclosure, valuations are periodically performed by management and the real estate is carried at the lower of its carrying amount or fair value less cost to sell. Revenue and expenses from operations and changes in the valuation allowance are included in other expenses. Foreclosed assets acquired in settlement of loans are carried at fair value less estimated costs to sell and are included in foreclosed real estate owned on the Consolidated Balance Sheets. As of December 31, 2023 and 2022, foreclosed real estate owned totaled $ 97,000 and $ 346,000 , respectively. As of December 31, 2023, the Company has initiated formal foreclosure proceedings on 2 consumer residential mortgage loans with an outstanding balance of $ 98,000 . Bank Owned Life Insurance The Company invests in bank owned life insurance (BOLI) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Bank on a select group of employees. The Company is the owner and beneficiary of the policies. This life insurance investment is carried at the cash surrender value of the underlying policies. Income from the increase in cash surrender value of the policies or from death benefits realized is included in other income on the Consolidated Statements of Income. Goodwill In connection with three acquisitions the Company recorded goodwill in the amount of $ 29.3 million, representing the excess of amounts paid over the fair value of net assets of the institutions acquired. Goodwill is tested and deemed impaired when the carrying value of goodwill exceeds its implied fair value. The value of the goodwill can change in the future. We expect the value of the goodwill to decrease if there is a significant decrease in the franchise value of the Bank. If an impairment loss is determined in the future, we will reflect the loss as an expense for the period in which the impairment is determined, leading to a reduction of our net income for that period by the amount of the impairment loss. No impairment was recognized for the years ended December 31, 2023 and 2022. Other Intangible Assets At December 31, 2023, the Company had other intangible assets of $ 221,000 , which is net of accumulated amortization of $ 1,533,000 . These intangible assets will continue to be amortized using the sum-of-the-years digits method of amortization over ten years . At December 31, 2022, the Company had other intangible assets of $ 306,000 , which was net of accumulated amortization of $ 1,448,000 . Amortization expense related to other intangible assets was $ 85,000 and $ 101,000 for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023, the estimated future amortization expense for the core deposit intangible is as follows (in thousands): 2024 $ 69 2025 54 2026 38 2027 26 2028 19 Thereafter 15 $ 221 Income Taxes Deferred income tax assets and liabilities are determined based on the differences between financial statement carrying amounts and the tax basis of existing assets and liabilities. These differences are measured at the enacted tax rates that will be in effect when these differences reverse. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of the deferred tax assets will not be realized. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. The Company and its subsidiary file a consolidated federal income tax return. The Company recognizes interest and penalties on income taxes as a component of income tax expense. The Company analyzes each tax position taken in its tax returns and determines the likelihood that the position will be realized. Only tax positions that are “more-likely-than-not” to be realized can be recognized in an entity’s financial statements. For tax positions that do not meet this recognition threshold, an entity will record an unrecognized tax benefit for the difference between the position taken on the tax return and the amount recognized in the financial statements. The Company does no t have any unrecognized tax benefits at December 31, 2023 or 2022, or during the years then ended. No unrecognized tax benefits are expected to arise within the next twelve months. Advertising Costs Advertising costs are expensed as incurred. Earnings per Share Basic earnings per share represents income available to common stockholders divided by the weighted average number of common shares outstanding during the period less any unvested restricted shares. Diluted earnings per share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations. Employee Benefit Plans The Company has a defined contributory profit-sharing plan which includes provisions of a 401(k) plan. The Company’s contributions are expensed as the cost is incurred. The Company has several supplemental executive retirement plans. To fund the benefits under these plans, the Company is the owner of single premium life insurance policies on the participants. The Company provides pension benefits to eligible employees. The Company’s funding policy is to contribute at least the minimum required contributions annually. Interest Rate Derivatives The Company is exposed to certain risk arising from both its business operations and economic conditions. The Company principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Company manages economic risks, including interest rate, liquidity, and credit risk primarily by managing the amount, sources, and duration of its assets and liabilities and the use of derivative financial instruments. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates. The Company’s derivative financial instruments are used to manage differences in the amount, timing, and duration of the Company’s known or expected cash receipts and its known or expected cash payments. Stock Option Plans The Company recognizes the value of share-based payment transactions as compensation costs in the financial statements over the period that an employee provides service in exchange for the award. The fair value of the share-based payments for stock options is estimated using the Black-Scholes option-pricing model. The Company used the modified-prospective transition method to record compensation expense. Under the modified-prospective method, companies are required to record compensation cost for new and modified awards over the related vesting period of such awards and record compensation cost prospectively for the unvested portion, at the date of adoption, of previously issued and outstanding awards over the remaining vesting period of such awards. No change to prior periods presented is permitted under the modified-prospective method. Restricted Stock The Company recognizes compensation cost related to restricted stock based on the market price of the stock at the grant date over the vesting period. The product of the number of shares granted and the grant date market price of the Company’s common stock determines the fair value of restricted stock under the Company’s 2014 Equity Incentive Plan. The Company recognizes compensation expense for the fair value of the restricted stock on a straight-line basis over the requisite service period for the entire award. Cash Flow Information For the purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from banks, interest-bearing deposits with banks and federal funds sold. Off-Balance Sheet Financial Instruments In the ordinary course of business, the Company has entered into off-balance sheet financial instruments consisting of commitments to extend credit, letters of credit and commitments to sell loans. Such financial instruments are recorded on the balance sheets when they become receivable or payable. Trust Assets Assets held by the Company in a fiduciary capacity for customers are not included in the financial statements since such items are not assets of the Company. Trust income is reported on the accrual method. Treasury Stock Common shares repurchased are recorded as treasury stock at cost. Comprehensive Income (Loss) Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities and defined benefit pension obligations, 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 as presented in the Consolidated Statement of Comprehensive Income. Revenue Recognition Under ASC Topic 606, management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment securities gains, loans servicing, gains on loans sold and earnings on bank-owned life insurance are not within the scope of this Topic. The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the year ended December 31: (dollars in thousands) 2023 2022 Noninterest Income In-scope of Topic 606: Service charges on deposit accounts $ 428 $ 419 ATM Fees 446 452 Overdraft Fees 1,344 1,155 Safe deposit box rental 92 93 Loan related service fees 584 849 Debit card 2,301 2,496 Fiduciary activities 898 845 Commissions on mutual funds & annuities 296 119 Gain on sales of other real estate owned 80 427 Other income 667 1,906 Noninterest Income (in-scope of Topic 606) 7,136 8,761 Out-of-scope of Topic 606: Net realized (losses) gains on sales of securities ( 209 ) 3 Loan servicing fees 122 78 Gain on sales of loans 63 3 Earnings on and proceeds from bank-owned life insurance 1,012 1,087 Noninterest Income (out-of-scope of Topic 606) 988 1,171 Total Noninterest Income $ 8,124 $ 9,932 Segment Reporting The Company acts as an independent community financial services provider and offers traditional banking related financial services to individual, business and government customers. Through its Community Office and automated teller machine network, the Company offers a full array of commercial and retail financial services, including the taking of time, savings and demand deposits; the making of commercial, consumer and mortgage loans; and the providing of safe deposit services. The Company also performs personal, corporate, pension and fiduciary services through its Trust Department. Management does not separately allocate expenses, including the cost of funding loan demand, between the commercial, retail, mortgage banking and trust operations of the Company. As such, discrete information is not available and segment reporting would not be meaningful. Reclassification of Comparative Amounts Certain comparative amounts for the prior year have been reclassified to conform to current-year classifications. Such reclassifica

Securities

Securities	12 Months Ended
	Dec. 31, 2023
Securities [Abstract]
Securities	NOTE 3 - SECURITIES The amortized cost, gross unrealized gains and losses, approximate fair value, and allowance for credit losses of securities available for sale were as follows: December 31, 2023 Gross Gross Allowance Amortized Unrealized Unrealized for Credit Fair Cost Gains Losses Losses Value (In Thousands) AVAILABLE FOR SALE: U.S. Treasury securities $ 55,968 $ 14 $ ( 2,382 ) $ — $ 53,600 U.S. Government agencies 18,486 — ( 2,490 ) — 15,996 States and political subdivisions 151,764 — ( 22,285 ) — 129,479 Mortgage-backed securities- government sponsored entities 240,600 — ( 33,416 ) — 207,184 Total debt securities $ 466,818 $ 14 $ ( 60,573 ) $ — $ 406,259 December 31, 2022 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value (In Thousands) AVAILABLE FOR SALE: U.S. Treasury securities $ 45,066 $ — $ ( 3,212 ) $ 41,854 U.S. Government agencies 21,266 — ( 2,943 ) 18,323 States and political subdivisions 157,524 2 ( 29,674 ) 127,852 Mortgage-backed securities- government sponsored entities 268,400 — ( 37,502 ) 230,898 Total debt securities $ 492,256 $ 2 $ ( 73,331 ) $ 418,927 The following tables summarize debt securities available for sale in a loss position for which an allowance for credit losses has not been recorded, aggregated by security type and length of time that individual securities have been in a continuous unrealized loss position (in thousands): December 31, 2023 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury securities $ — $ — $ 40,833 $ ( 2,382 ) $ 40,833 $ ( 2,382 ) U.S. Government agencies — — 15,996 ( 2,490 ) 15,996 ( 2,490 ) States and political subdivisions 2,261 ( 12 ) 125,452 ( 22,273 ) 127,713 ( 22,285 ) Mortgage-backed securities-government sponsored entities — — 207,184 ( 33,416 ) 207,184 ( 33,416 ) $ 2,261 $ ( 12 ) $ 389,465 $ ( 60,561 ) $ 391,726 $ ( 60,573 ) December 31, 2022 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury securities $ 25,733 $ ( 849 ) $ 16,121 $ ( 2,363 ) $ 41,854 $ ( 3,212 ) U.S. Government agencies 8,321 ( 885 ) 10,002 ( 2,058 ) 18,323 ( 2,943 ) States and political subdivisions 66,680 ( 11,194 ) 57,367 ( 18,480 ) 124,047 ( 29,674 ) Mortgage-backed securities-government sponsored entities 102,361 ( 10,639 ) 128,537 ( 26,863 ) 230,898 ( 37,502 ) $ 203,095 $ ( 23,567 ) $ 212,027 $ ( 49,764 ) $ 415,122 $ ( 73,331 ) The Company has five debt securities in the less than twelve month category and 331 debt securities in the twelve months or more category as of December 31, 2023. In management’s opinion, the unrealized losses on securities reflect changes in interest rates subsequent to the acquisition of specific securities. The Company does not intend to sell the securities in an unrealized loss position and is unlikely to be required to sell these securities before a recovery of fair value, which may be maturity. The Company concluded that the decline in fair value of these securities was not indicative of a credit loss. No securities in the portfolio required an allowance for credit losses to be recorded during the year ended December 31, 2023, and no impairment was recorded during the year ended December 31, 2022. The amortized cost and fair value of debt securities as of December 31, 2023 by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to prepay obligations with or without call or prepayment penalties. Amortized Fair Cost Value (In Thousands) Due in one year or less $ 28,999 $ 28,836 Due after one year through five years 42,636 39,606 Due after five years through ten years 70,136 57,770 Due after ten years 84,447 72,863 226,218 199,075 Mortgage-backed securities - government sponsored entities 240,600 207,184 $ 466,818 $ 406,259 Gross realized gains and gross realized losses on sales of securities available for sale were $ 4,000 and $ 213,000 , respectively, in 2023, compared to $ 14,000 and $ 11,000 , respectively, in 2022. The proceeds from the sales of securities totaled $ 3,345,000 and $ 5,113,000 for the years ended December 31, 2023 and 2022, respectively. Securities with a carrying value of $ 344,204,000 and $ 378,472,000 at December 31, 2023 and 2022, respectively, were pledged to secure public deposits, securities sold under agreements to repurchase and for other purposes as required or permitted by law.

Loans Receivable and Allowance

Loans Receivable and Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2023
Loans Receivable and Allowance for Credit Losses [Abstract]
Loans Receivable and Allowance for Credit Losses	NOTE 4 - LOANS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES Set forth below is selected data relating to the composition of the loan portfolio (in thousands): December 31, 2023 December 31, 2022 Real Estate: Residential $ 316,546 19.7 % $ 298,813 20.3 % Commercial 675,156 42.1 651,544 44.2 Agricultural 63,859 4.0 68,915 4.7 Construction 51,453 3.2 32,469 2.2 Commercial loans 200,576 12.5 187,257 12.7 Other agricultural loans 31,966 2.0 35,277 2.4 Consumer loans to individuals 264,321 16.5 200,149 13.5 Total loans 1,603,877 100.0 % 1,474,424 100.0 % Deferred fees, net ( 259 ) ( 479 ) Total loans receivable 1,603,618 1,473,945 Allowance for credit losses ( 18,968 ) ( 16,999 ) Net loans receivable $ 1,584,650 $ 1,456,946 As of December 31, 2023 and 2022, the Company considered its concentration of credit risk to be acceptable. As of December 31, 2023, the highest concentrations are in commercial rentals and the residential rentals category, with loans outstanding of $ 149.2 million, or 9.3 % of loans outstanding, to commercial rentals, and $ 115.2 million, or 7.2 % of loans outstanding, to residential rentals. For the year ended December 31, 2023, the Company recognized charge offs of $ 6,000 on commercial rentals and $ 44,000 on residential rentals. There were no charge-offs on loans within these concentrations in 2022. During 2023, the Company sold residential mortgage loans totaling $ 4,973,000 . During 2022, the Company sold residential mortgage loans totaling $ 845,000 . Gross realized gains and gross realized losses on sales of residential mortgage loans were $ 63,000 and $ 0 , respectively, in 2023 and $ 3,000 and $ 0 , respectively, in 2022. The proceeds from the sales of residential mortgage loans totaled $ 5,036,000 and $ 848,000 for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023 and 2022, the outstanding value of loans serviced for others totaled $ 59.2 million and $ 60.0 million, respectively Changes in the accretable yield for purchased credit-impaired loans were as follows for the twelve months ended December 31,2022: (In thousands) 2022 Balance at beginning of period $ 1,884 Additions — Accretion ( 710 ) Reclassification and other 653 Balance at end of period $ 1,827 The following table presents additional information regarding loans acquired and accounted for in accordance with ASC 310-30 as of December 31, 2022 (in thousands): December 31, 2022 Outstanding Balance $ 8,368 Carrying Amount $ 6,290 The Company maintains a loan review system, which allows for a periodic review of our loan portfolio and the early identification of potential non-performing loans. The system takes into consideration, among other things, delinquency status, size of loans, type and market value of collateral and financial condition of the borrowers. Specific credit loss allowances are established for identified losses based on a review of such information. All loans identified as individually analyzed are evaluated independently. The Company does not aggregate such loans for evaluation purposes. Allowance for credit losses are measured on a loan-by-loan basis for commercial and construction loans by the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral-dependent. The following table shows the amount of loans in each category that were individually and collectively evaluated for credit loss under ASC 326: Real Estate Loans Commercial Other Consumer Residential Commercial Agricultural Construction Loans Agricultural Loans Total (In thousands) December 31, 2023 Individually evaluated $ 432 $ 2,211 $ — $ — $ 4,264 $ — $ 715 $ 7,622 Collectively evaluated 316,114 672,945 63,859 51,453 196,312 31,966 263,606 1,596,255 Total Loans $ 316,546 $ 675,156 $ 63,859 $ 51,453 $ 200,576 $ 31,966 $ 264,321 $ 1,603,877 The following table shows the amount of loans in each category that were individually and collectively evaluated for impairment under ASC 310: Real Estate Loans Commercial Other Consumer Residential Commercial Agricultural Construction Loans Agricultural Loans Total (In thousands) December 31, 2022 Individually evaluated for impairment $ — $ 402 $ — $ — $ 61 $ — $ — $ 463 Loans acquired with deteriorated credit quality 567 2,049 2,034 — 1,640 — — 6,290 Collectively evaluated for impairment 298,246 649,093 66,881 32,469 185,556 35,277 200,149 1,467,671 Total Loans $ 298,813 $ 651,544 $ 68,915 $ 32,469 $ 187,257 $ 35,277 $ 200,149 $ 1,474,424 The following table includes the recorded investment and unpaid principal balances for impaired loans with the associated allowance amount, if applicable, under ASC 310. Unpaid Recorded Principal Associated Investment Balance Allowance December 31, 2022 (In thousands) With no related allowance recorded: Real Estate Loans Commercial $ 402 $ 402 $ — Commercial loans 11 11 — Subtotal 413 413 — With an allowance recorded: Real Estate Loans Commercial 50 50 50 Subtotal 50 50 50 Total: Real Estate Loans Residential — Commercial $ 402 $ 402 $ — Commercial loans 61 61 50 Total Impaired Loans $ 463 $ 463 $ 50 The following information for impaired loans is presented for the year ended 2022, under ASC 310: Average Recorded Interest Income Investment Recognized 2022 2022 (In thousands) Total: Real Estate Loans Commercial $ 740 $ 93 Commercial loans 24 — Total Loans $ 764 $ 93 Management uses an eight point internal risk rating system to monitor the credit quality of the overall loan portfolio. The first four categories are considered not criticized, and are aggregated as “Pass” rated. The criticized rating categories utilized by management generally follow bank regulatory definitions. The Special Mention category includes assets that are currently protected but are potentially weak, resulting in an undue and unwarranted credit risk, but not to the point of justifying a Substandard classification. Loans in the Substandard category have well-defined weaknesses that jeopardize the liquidation of the debt, and have a distinct possibility that some loss will be sustained if the weaknesses are not corrected. Loans greater than 90 days past due are considered Substandard unless full payment is expected. Any portion of a loan that has been charged off is placed in the Loss category. To help ensure that risk ratings are accurate and reflect the present and future capacity of borrowers to repay a loan as agreed, the Company has a structured loan rating process with several layers of internal and external oversight. Generally, consumer and residential mortgage loans are included in the Pass categories unless a specific action, such as nonperformance, repossession, or death occurs to raise awareness of a possible credit event. The Company’s Loan Review Department is responsible for the timely and accurate risk rating of the loans on an ongoing basis. Every credit which must be approved by Loan Committee or the Board of Directors is assigned a risk rating at time of consideration. Loan Review also annually reviews relationships of $ 1,500,000 and over to assign or re-affirm risk ratings. Based on the most recent analysis performed, the following table presents the recorded investment in non-homogenous pools by internal risk rating systems, under ASC 326 (in thousands): Revolving Revolving Term Loans Amortized Costs Basis by Origination Year Loans Loans Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 78,496 $ 131,948 $ 112,102 $ 65,949 $ 72,480 $ 186,116 $ 13,332 $ - $ 660,423 Special Mention 1,300 411 243 1,331 - 6,157 1,579 - 11,021 Substandard - - - 1,444 36 2,232 - - 3,712 Doubtful - - - - - - - - - Total $ 79,796 $ 132,359 $ 112,345 $ 68,724 $ 72,516 $ 194,505 $ 14,911 $ - $ 675,156 Commercial real estate Current period gross charge-offs $ - $ - $ - $ - $ 112 $ 42 $ - $ - $ 154 Real Estate - Agriculture Risk Rating Pass $ 2,635 $ 12,509 $ 5,433 $ 7,606 $ 7,746 $ 24,654 $ 522 $ - $ 61,105 Special Mention - - - - 399 490 150 - 1,039 Substandard - 508 - 1,018 - 189 - - 1,715 Doubtful - - - - - - - - - Total $ 2,635 $ 13,017 $ 5,433 $ 8,624 $ 8,145 $ 25,333 $ 672 $ - $ 63,859 Real Estate - Agriculture Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial loans Risk Rating Pass $ 48,571 $ 41,863 $ 24,443 $ 13,752 $ 9,914 $ 15,384 $ 38,644 $ - $ 192,571 Special Mention 553 1,412 257 134 20 188 768 - 3,332 Substandard - 126 342 656 - 49 3,500 - 4,673 Doubtful - - - - - - - - - Total $ 49,124 $ 43,401 $ 25,042 $ 14,542 $ 9,934 $ 15,621 $ 42,912 $ - $ 200,576 Commercial loans Current period gross charge-offs $ - $ 32 $ 24 $ 4,856 $ - $ 41 $ - $ - $ 4,953 Other agricultural loans Risk Rating Pass $ 2,670 $ 5,286 $ 3,251 $ 2,912 $ 2,373 $ 3,836 $ 11,091 $ - $ 31,419 Special Mention - - 2 185 86 - 155 - 428 Substandard - - - - 119 - - - 119 Doubtful - - - - - - - - - Total $ 2,670 $ 5,286 $ 3,253 $ 3,097 $ 2,578 $ 3,836 $ 11,246 $ - $ 31,966 Other agricultural loans Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Risk Rating Pass $ 132,372 $ 191,606 $ 145,229 $ 90,219 $ 92,513 $ 229,990 $ 63,589 $ - $ 945,518 Special Mention 1,853 1,823 502 1,650 505 6,835 2,652 - 15,820 Substandard - 634 342 3,118 155 2,470 3,500 - 10,219 Doubtful - - - - - - - - - Total $ 134,225 $ 194,063 $ 146,073 $ 94,987 $ 93,173 $ 239,295 $ 69,741 $ - $ 971,557 The following table presents the classes of the loan portfolio summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard, Doubtful and Loss within the internal risk rating system as of December 31, 2022 (in thousands): Special Pass Mention Substandard Doubtful Loss Total December 31, 2022 Commercial real estate loans $ 646,775 $ 1,079 $ 3,690 $ — $ — $ 651,544 Real estate - agricultural 66,444 368 2,103 — — 68,915 Commercial loans 186,966 184 107 — — 187,257 Other agricultural loans 34,071 556 650 — — 35,277 Total $ 934,256 $ 2,187 $ 6,550 $ — $ — $ 942,993 The Company monitors the credit risk profile by payment activity for residential and consumer loan classes. Loans past due over 90 days and loans on nonaccrual status are considered nonperforming. Nonperforming loans are reviewed monthly. The following table presents the carrying value of residential and consumer loans based on payment activity (in thousands): Revolving Revolving Term Loans Amortized Costs Basis by Origination Year Loans Loans Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 27,446 $ 62,178 $ 57,691 $ 35,357 $ 16,406 $ 87,951 $ 29,085 $ - $ 316,114 Nonperforming - - - - 58 324 50 - 432 Total $ 27,446 $ 62,178 $ 57,691 $ 35,357 $ 16,464 $ 88,275 $ 29,135 $ - $ 316,546 Residential real estate Current period gross charge-offs $ - $ - $ - $ - $ - $ 34 $ - $ - $ 34 Construction Payment Performance Performing $ 23,500 $ 14,906 $ 6,791 $ 1,599 $ 1,829 $ 624 $ 2,204 $ - $ 51,453 Nonperforming - - - - - - - - - Total $ 23,500 $ 14,906 $ 6,791 $ 1,599 $ 1,829 $ 624 $ 2,204 $ - $ 51,453 Construction Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer loans to individuals Payment Performance Performing $ 127,243 $ 76,339 $ 24,584 $ 14,343 $ 10,217 $ 9,942 $ 938 $ - $ 263,606 Nonperforming 111 404 118 31 41 10 - - 715 Total $ 127,354 $ 76,743 $ 24,702 $ 14,374 $ 10,258 $ 9,952 $ 938 $ - $ 264,321 Consumer loans to individuals Current period gross charge-offs $ 45 $ 710 $ 200 $ 35 $ 45 $ 28 $ 4 $ - $ 1,067 Total Payment Performance Performing $ 178,189 $ 153,423 $ 89,066 $ 51,299 $ 28,452 $ 98,517 $ 32,227 $ - $ 631,173 Nonperforming 111 404 118 31 99 334 50 - 1,147 Total $ 178,300 $ 153,827 $ 89,184 $ 51,330 $ 28,551 $ 98,851 $ 32,277 $ - $ 632,320 For residential real estate loans, construction loans and consumer loans, the Company evaluates credit quality based on the performance of the individual credits. The following table presents the recorded investment in the loan classes based on payment activity as of December 31, 2022, under ASC 310 (in thousands): Performing Nonperforming Total December 31, 2022 Residential real estate loans $ 298,327 $ 486 $ 298,813 Construction 32,469 — 32,469 Consumer loans to individuals 199,985 164 200,149 Total $ 530,781 $ 650 $ 531,431 Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonaccrual loans as of December 31, 2023 and December 31, 2022 (in thousands): Current 31-60 Days Past Due 61-90 Days Past Due Greater than 90 Days Past Due and still accruing Non-Accrual Total Past Due and Non-Accrual Total Loans December 31, 2023 Real Estate loans Residential $ 315,224 $ 877 $ 13 $ — $ 432 $ 1,322 $ 316,546 Commercial 666,768 6,177 — — 2,211 8,388 675,156 Agricultural 63,732 127 — — — 127 63,859 Construction 51,435 — 18 — — 18 51,453 Commercial loans 192,988 3,170 154 — 4,264 7,588 200,576 Other agricultural loans 31,959 7 — — — 7 31,966 Consumer loans 262,578 865 163 — 715 1,743 264,321 Total $ 1,584,684 $ 11,223 $ 348 $ — $ 7,622 $ 19,193 $ 1,603,877 Current 31-60 Days Past Due 61-90 Days Past Due Greater than 90 Days Past Due and still accruing Non-Accrual Total Past Due and Non-Accrual Purchased Credit Impaired Loans Total Loans December 31, 2022 Real Estate loans Residential $ 297,350 $ 187 $ 223 $ — $ 486 $ 896 $ 567 $ 298,813 Commercial 648,688 405 — — 402 807 2,049 651,544 Agricultural 66,751 130 — — — 130 2,034 68,915 Construction 32,469 — — — — — - 32,469 Commercial loans 185,485 71 — — 61 132 1,640 187,257 Other agricultural loans 35,277 — — — — — — 35,277 Consumer loans 198,893 853 239 — 164 1,256 - 200,149 Total $ 1,464,913 $ 1,646 $ 462 $ — $ 1,113 $ 3,221 $ 6,290 $ 1,474,424 The following table presents the carrying value of loans on nonaccrual status and loans past due over 90 days still accruing interest (in thousands): Nonaccrual Nonaccrual Loans Past Due with no with Total Over 90 Days Total ACL ACL Nonaccrual Still Accruing Nonperforming December 31, 2023 Real Estate loans Residential $ 432 $ - $ 432 $ - $ 432 Commercial 2,211 - 2,211 - 2,211 Agricultural - - - - - Construction - - - - - Commercial loans 4,264 - 4,264 - 4,264 Other agricultural loans - - - - - Consumer loans 162 553 715 - 715 Total $ 7,069 $ 553 $ 7,622 $ - $ 7,622 The following table presents, by class of loans and leases, the amortized cost basis of collateral-dependent nonaccrual loans and leases and type of collateral as of December 31, 2023: Real Estate Other None Total December 31, 2023 Real Estate loans Residential $ 432 $ - $ - $ 432 Commercial 2,211 - - 2,211 Agricultural - - - - Construction - - - - Commercial loans 49 4,215 - 4,264 Other agricultural loans - - - - Consumer loans - 715 - 715 Total $ 2,692 $ 4,930 $ - $ 7,622 The following table presents the allowance for credit losses by the classes of the loan portfolio under ASC 326: (In thousands) Residential Real Estate Commercial Real Estate Agricultural Construction Commercial Other Agricultural Consumer Total Beginning balance, December 31, 2022 $ 2,833 $ 8,293 $ 259 $ 409 $ 2,445 $ 124 $ 2,636 $ 16,999 Impact of adopting ASC 326 ( 1,545 ) 5,527 ( 200 ) 388 ( 1,156 ) 3 ( 551 ) 2,466 Charge Offs ( 34 ) ( 154 ) — — ( 4,953 ) — ( 1,067 ) ( 6,208 ) Recoveries 6 15 — — 21 — 88 130 Provision for credit losses 91 ( 1,810 ) ( 1 ) 136 4,850 ( 33 ) 2,348 5,581 Ending balance, December 31, 2023 $ 1,351 $ 11,871 $ 58 $ 933 $ 1,207 $ 94 $ 3,454 $ 18,968 Ending balance individually evaluated $ — $ — $ — $ — $ — $ — $ 135 $ 135 Ending balance collectively evaluated $ 1,351 $ 11,871 $ 58 $ 933 $ 1,207 $ 94 $ 3,319 $ 18,833 The following table presents the allowance for loan losses by the classes of the loan portfolio under ASC 310: (In thousands) Residential Real Estate Commercial Real Estate Agricultural Construction Commercial Other Agricultural Consumer Total Beginning balance, December 31, 2021 $ 2,175 $ 10,878 $ — $ 133 $ 1,490 $ — $ 1,766 $ 16,442 Charge Offs ( 172 ) ( 20 ) — — ( 16 ) — ( 457 ) ( 665 ) Recoveries 130 82 — — 46 — 64 322 Provision for loan losses 700 ( 2,647 ) 259 276 925 124 1,263 900 Ending balance, December 31, 2022 $ 2,833 $ 8,293 $ 259 $ 409 $ 2,445 $ 124 $ 2,636 $ 16,999 Ending balance individually evaluated for impairment $ — $ — $ — $ — $ 50 $ — $ — $ 50 Ending balance collectively evaluated for impairment $ 2,833 $ 8,293 $ 259 $ 409 $ 2,395 $ 124 $ 2,636 $ 16,949 The cumulative loss rate used as the basis for the estimate of credit losses is comprised of the Company’s historical loss experience. The Company chose to apply qualitative factors based on “quantitative metrics” which link the quantifiable metrics to historical changes in the qualitative factor categories. The Company also chose to apply economic projections to the model. A select group of economic indicators was utilized which was then correlated to the historical loss experience of the Company and its peers. Based on the correlation results, the economic adjustments are then weighted for relevancy and applied to the individual loan pools. During the period ended December 31, 2023, the allowance for credit losses increased from $ 16,999,000 to $ 18,968,000 This $ 1,969,000 increase in the required allowance was due primarily to charge-offs on one large commercial relationship . During the period ended December 31, 2022, the allowance for loan losses increased from $ 16,442,000 to $ 16,999,000 . This $ 557,000 increase in the required allowance was due primarily to a $ 2.4 million increase in the qualitative factor related to loan growth and a $ 445,000 increase in the qualitative factor related to large balance loans, which was partially offset by a $ 2.3 million decrease in the qualitative factor related to the Covid pandemic. Interest income that would have been recorded on loans accounted for on a non-accrual basis under the original terms of the loans was $ 694,000 and $ 182,000 for 2023 and 2022, respectively. Occasionally, the Bank modifies loans to borrowers in financial distress by providing principal forgiveness, term extension, an other-than-insignificant payment delay or interest rate reduction. When principal forgiveness is provided, the amount of forgiveness is charged-off against the allowance for credit losses. In some cases, the Bank provides multiple types of concessions on one loan. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. The following table presents modifications made to borrowers experiencing financial difficulty: Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Amortized Cost Basis at December 31, 2023 % of Total Class of Financing Receivable Financial Effect Commercial real estate loans $ 4,321,547 0.64 % Extended maturity date of loans by three to six months . Total $ 4,321,547 Combination - Term Extension and Interest Rate Adjustment Amortized Cost Basis at December 31, 2023 % of Total Class of Financing Receivable Financial Effect Consumer loans to individuals $ 19,225 0.01 % New loans were granted which extended terms for a weighted average of 34 months and rates were increased from a weighted average rate of 5.25 % to a weighted average rate of 11.03 % Total $ 19,225 As of December 31, 2023, all loan modifications made to borrowers experiencing financial difficulty were current per the modified contractual terms. During the year ended December 31, 2023, the Company adopted ASU 2022-02 on a modified retrospective basis. ASU 2022-02 eliminates the TDR accounting model, and requires that the Company evaluate, based on the accounting for loan modifications, whether the borrower is experiencing financial difficulty and the modification results in a more-than-insignificant direct change in the contractual cash flows and represents a new loan or a continuation of an existing loan. This change required all loan modifications to be accounted for under the general loan modification guidance in ASC 310-20, Receivables – Nonrefundable Fees and Other Costs, and subject entities to new disclosure requirements on loan modifications to borrowers experiencing financial difficulty. Upon adoption of CECL, the TDRs were evaluated and included in the CECL loan segment pools if the loans shared similar risk characteristics to other loans in the pool or remained with individually evaluated loans for which the ACL was measured using the collateral-dependent or discounted cash flow method. As of December 31, 2022, there were no troubled debt restructured loans. During 2022, there were no new loans relationships identified as troubled debt restructurings. During 2022, there were no charge-offs on loans classified as troubled debt restructurings.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2023
Premises and Equipment [Abstract]
Premises and Equipment	NOTE 5 - PREMISES AND EQUIPMENT Components of premises and equipment at December 31 are as follows: 2023 2022 (In Thousands) Land and improvements $ 3,877 $ 3,864 Buildings and improvements 24,115 23,444 Furniture and equipment 10,215 10,506 38,207 37,814 Accumulated depreciation ( 20,369 ) ( 19,890 ) $ 17,838 $ 17,924 Depreciation expense totaled $ 1,375,000 and $ 1,470,000 for the years ended December 31, 2023 and 2022, respectively.

Deposits

Deposits	12 Months Ended
	Dec. 31, 2023
Deposits:
Deposits	NOTE 6 - DEPOSITS Aggregate time deposits in denominations greater than $250,000 were $ 269,499,000 and $ 213,623,000 at December 31, 2023 and 2022, respectively. At December 31, 2023, the scheduled maturities of time deposits are as follows (in thousands): 2024 $ 584,758 2025 104,605 2026 12,240 2027 3,642 2028 3,864 $ 709,109

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2023
Borrowings [Abstract]
Borrowings	NOTE 7 – BORROWINGS Short-term borrowings at December 31 consist of the following: 2023 2022 (In Thousands) Securities sold under agreements to repurchase $ 54,076 $ 50,951 Federal Home Loan Bank short-term borrowings 20,000 42,264 $ 74,076 $ 93,215 The outstanding balances and related information of short-term borrowings are summarized as follows: Years Ended December 31, 2023 2022 (Dollars In Thousands) Average balance during the year $ 93,455 $ 69,711 Average interest rate during the year 3.26 % 0.75 % Maximum month-end balance during the year $ 136,408 $ 93,215 Weighted average interest rate at the end of the year 3.14 % 2.65 % Securities sold under agreements to repurchase generally mature within one day to one year from the transaction date. Securities with an amortized cost and fair value of $ 63,542,000 and $ 55,056,000 at December 31, 2023 and $ 63,737,000 and $ 54,562,000 at December 31, 2022, respectively, were pledged as collateral for these agreements. The securities underlying the agreements were under the Company’s control. The collateral pledged for repurchase agreements that are classified as secured borrowings is summarized as follows (in thousands): As of December 31, 2023 Remaining Contractual Maturity of the Agreements Overnight and continuous Up to 30 days 30-90 days Greater than 90 days Total Repurchase Agreements: Mortgage-backed securities - government sponsored entities $ 55,056 $ — $ — $ — $ 55,056 Total liability recognized for repurchase agreements $ 54,076 As of December 31, 2022 Remaining Contractual Maturity of the Agreements Overnight and continuous Up to 30 days 30-90 days Greater than 90 days Total Repurchase Agreements: Mortgage-backed securities - government sponsored entities $ 54,562 $ — $ — $ — $ 54,562 Total liability recognized for repurchase agreements $ 50,951 The Company has a line of credit commitment available from the FHLB of Pittsburgh for borrowings of up to $ 150,000,000 , which renews annually in June. At December 31, 2023, there was $ 20,000,000 of borrowings outstanding on this line. There was $ 42,264,000 of borrowings outstanding on this line of credit at December 31, 2022. The Company has a line of credit commitment available from Atlantic Community Bankers Bank for $ 7,000,000 , which expires on June 30, 2024. There were no borrowings under this line of credit at December 31, 2023 and 2022. The Company has a line of credit commitment available from PNC Bank for $ 10,000,000 at December 31, 2023. There were no borrowings under this line of credit at December 31, 2023 and December 31, 2022. Other borrowings consisted of the following at December 31, 2023 and 2022: 2023 2022 (In Thousands) Notes with the FHLB: Amortizing fixed rate borrowing due December 2023 at 5.08 % $ — $ 40,000 Fixed rate borrowing due April 2025 at 4.26 % 20,000 — Amortizing fixed rate borrowing due September 2025 at 5.67 % 4,406 — Fixed rate borrowing due April 2026 at 4.04 % 20,000 — Amortizing fixed rate borrowing due May 2027 at 4.37 % 25,950 — Amortizing fixed rate borrowing due July 2028 at 4.70 % 13,880 — Fixed rate borrowing due July 2028 at 4.49 % 10,000 — $ 94,236 $ 40,000 Notes with the Federal Reserve Bank: Fixed rate borrowing due March 2024 at 4.83 % $ 10,000 $ — Fixed rate borrowing due September 2024 at 5.55 % 20,000 — $ 30,000 $ — Contractual maturities and scheduled cash flows of other borrowings at December 31, 2023 are as follows (in thousands): 2024 $ 42,636 2025 32,577 2026 31,119 2027 5,967 2028 11,937 $ 124,236 The Bank’s maximum borrowing capacity with the FHLB was $ 682,417,000 of which $ 114,236,000 was outstanding in the form of advances and $ 136,650,000 was outstanding in the form of letters of credit at December 31, 2023. Advances from the FHLB are secured by qualifying assets of the Bank.

Operating Leases

Operating Leases	12 Months Ended
	Dec. 31, 2023
Operating Leases [Abstract]
Operating Leases	NOTE 8 – OPERATING LEASES The Company leases seven office locations and one back-office facility under operating leases. Several assumptions and judgments were made when applying the requirements of Topic 842 to the Company’s existing lease commitments, including the allocation of consideration in the contracts between lease and nonlease components, determination of the lease term, and determination of the discount rate used in calculating the present value of the lease payments. The Company has elected to account for the variable nonlease components, such as common area maintenance charges, utilities, real estate taxes, and insurance, separately from the lease component. Such variable nonlease components are reported in net occupancy expense on the Consolidated Statements of Income when paid. These variable nonlease components were excluded from the calculation of the present value of the remaining lease payments, therefore, they are not included in other assets and other liabilities on the Consolidated Balance Sheets. The lease cost associated with the operating leases for the year ending December 31, 2023 and 2022, amounted to $ 718,000 and $ 609,000 respectively. The right-of-use asset associated with operating leases amounted to $ 3,906,000 and $ 4,109,000 at December 31, 2023 and 2022, respectively. The lease liability associated with operating leases amounted to $ 4,013,000 and $ 4,195,000 at December 31, 2023 and 2022, respectively. Certain of the Company’s leases contain options to renew the lease after the initial term. Management considers the Company’s historical pattern of exercising renewal options on leases and the positive performance of the leased locations, when determining whether it is reasonably certain that the leases will be renewed. If management concludes that there is reasonable certainty about the renewal option, it is included in the calculation of the remaining term of each applicable lease. The discount rate utilized in calculating the present value of the remaining lease payments for each lease was the Federal Home Loan Bank of Pittsburgh advance rate corresponding to the remaining maturity of the lease. The following table presents the weighted-average remaining lease term and discount rate for the leases outstanding at December 31, 2023. Operating Weighted-average remaining term 9.5 Weighted-average discount rate 2.67 % The following table presents the undiscounted cash flows due related to operating leases as of December 31, 2023, along with a reconciliation to the discounted amount recorded on the Consolidated Balance Sheets: Undiscounted cash flows due (in thousands) Operating 2024 $ 664 2025 680 2026 524 2027 401 2028 401 2029 and thereafter 2,013 Total undiscounted cash flows 4,683 Discount on cash flows 670 Total lease liabilities $ 4,013 Under Topic 842, the lessee can elect to not record on the Consolidated Balance Sheets a lease whose term is twelve months or less and does not include a purchase option that the lessee is reasonably certain to exercise. As of December 31, 2023, the Company had no leases that had a term of twelve months or less.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2023
Employee Benefit Plans [Abstract]
Employee Benefit Plans	NOTE 9 – EMPLOYEE BENEFIT PLANS The Company has a defined contributory profit-sharing plan which includes provisions of a 401(k) plan. The plan permits employees to make pre-tax contributions, not to exceed the limits set by the Internal Revenue Service. The amount of contributions to the plan, including matching contributions, is at the discretion of the Board of Directors. All employees over the age of 21 are eligible to participate in the plan and receive Company contributions after 90 days of employment. Eligible employees are able to contribute to the Plan at the beginning of the first quarterly period after their date of employment. Employee contributions vest immediately, and any Company contributions are fully vested after four years . The Company’s contributions are expensed as the cost is incurred, funded currently, and amounted to $ 1,270,000 and $ 1,310,000 for the years ended December 31, 2023 and 2022, respectively. The Company has several non-qualified supplemental executive retirement plans for the benefit of certain executive officers and former officers. At December 31, 2023 and 2022, other liabilities include $ 3,697,000 and $ 3,518,000 accrued under the Plan. Compensation expense includes approximately $ 655,000 and $ 461,000 relating to the supplemental executive retirement plan for 2023 and 2022, respectively. To fund the benefits under this plan, the Company is the owner of single premium life insurance policies on participants in the non-qualified retirement plan. At December 31, 2023 and 2022, the cash value of these policies was $ 46,439,000 and $ 43,364,000 , respectively. The Company provides postretirement benefits in the form of split-dollar life arrangements to employees who meet the eligibility requirements. The net periodic postretirement benefit expense included in salaries and employee benefits was $ 87,000 and $ 101,000 for the years ended December 31, 2023 and 2022, respectively. FASB authoritative guidance on accounting for deferred compensation and postretirement benefit aspects of endorsement split-dollar life insurance arrangements requires the recognition of a liability and related compensation expense for endorsement split-dollar life insurance that provides a benefit to an employee that extends to postretirement periods. The life insurance policies purchased for the purpose of providing such benefits do not effectively settle an entity’s obligation to the employee. Accordingly, the entity must recognize a liability and related compensation expense during the employee’s active service period based on the future cost of insurance to be incurred during the employee’s retirement. This expense is included in the SERP plan expense for 2023 and 2022 discussed above. If the entity has agreed to provide the employee with a death benefit, then the liability for the future death benefit should be recognized by following the FASB authoritative guidance on employer’s accounting for postretirement benefits other than pensions. The accumulated postretirement benefit obligation was $ 1,818,000 and $ 1,731,000 at December 31, 2023 and 2022, respectively. Certain key executives have change in control agreements with the Company. These agreements provide certain potential benefits in the event of termination of employment following a change in control. The Company participates in the Pentegra Mulitemployer Defined Benefit Pension Plan (EIN 13-5645888 and Plan # 333) as a result of its acquisition of North Penn. As of December 31, 2023 and 2022, the Company’s Plan was 102.0 % and 106.7 % funded, respectively, and total contributions made are not more than 5 % of the total contributions to the Plan. The Company’s expense related to the Plan was $ 7,000 in 2023 and $ 11,000 in 2022. During the plan years ending December 31, 2023 and 2022, the Company made contributions of $ 7,000 and $ 11,000 , respectively. As a result of its acquisition of Delaware, the Company is a member of the New York State Bankers Retirement System. Substantially all full-time employees who were former employees of Delaware are covered under this defined benefit pension plan (the “Delaware Plan”). The Company’s funding policy is to contribute at least the minimum required contribution annually. Pension cost is computed using the projected unit credit actuarial cost method. Effective December 31, 2012, the Delaware Plan was closed to new participants and accrued benefits were frozen. The following table sets forth the projected benefit obligation and change in plan assets for the Delaware Plan at December 31: (in Thousands) 2023 2022 Change in projected benefit obligation: Projected benefit obligation at beginning of year $ ( 5,747 ) $ ( 7,622 ) Service cost — — Interest cost ( 299 ) ( 216 ) Actuarial (gain) loss ( 110 ) 1,615 Benefits paid 464 476 Benefit obligation at end of year $ ( 5,692 ) $ ( 5,747 ) Change in plan assets: Fair value of plan assets at beginning of year $ 5,205 $ 7,691 Actual return on plan assets 315 ( 1,933 ) Benefits paid ( 544 ) ( 553 ) Fair value of assets at end of year 4,976 5,205 Funded status at end of year $ ( 716 ) $ ( 542 ) The Delaware Plan paid $ 464,000 and $ 476,000 in benefit payments in 2023 and 2022, respectively. Estimated benefit payments under the Delaware Plan are expected to be approximately $ 457,000 , $ 443,000 , $ 442,000 , $ 433,000 and $ 422,000 for the next five years. Payments are expected to be approximately $ 2,040,000 in total for the five-year period ending December 31, 2033. The Company was not required to make any contributions to the Delaware Plan in 2023 or 2022. The decrease in the projected discount rate from 5.44 % to 5.18 % increased the projected benefit obligation for the year ended December 31, 2023 by approximately $ 138,000 . The accumulated benefit obligation for the Delaware Plan was $ 5,692,000 and $ 5,747,000 at December 31, 2023 and 2022, respectively. The following table sets forth the amounts recognized in accumulated other comprehensive income (loss) for the years ended December 31 (in thousands): 2023 2022 Transition asset $ — $ — Prior service credit — — (Loss) gain 625 731 Total $ 625 $ 731 Net pension cost (income) included the following components (in thousands): 2023 2022 Service cost benefits earned during the period $ — $ — Interest cost on projected benefit obligation 299 216 Actual return on assets ( 220 ) ( 336 ) Net amortization and deferral ( 11 ) ( 53 ) Net periodic pension cost (income) $ 68 $ ( 173 ) The weighted average assumptions used to determine the benefit obligation at December 31 are as follows: 2023 2022 Discount rate 5.18 % 5.44 % The weighted average assumptions used to determine the net periodic pension cost at December 31 are as follows: 2023 2022 Discount rate 5.18 % 5.44 % Expected long-term return on plan assets 6.50 % 6.00 % Rate of compensation increase — % — % The expected long-term return on plan assets was determined based upon expected returns on individual asset types included in the asset portfolio. The Delaware Plan’s weighted-average asset allocations at December 31, by asset category, are as follows: 2023 2022 Cash equivalents 0.2 % 16.6 % Equity securities 31.5 % 25.1 % Fixed income securities 36.1 % 21.7 % Other 32.2 % 36.6 % 100.0 % 100.0 % The New York Bankers Retirement System (“System”) overall investment strategy is to invest in a diversified portfolio while managing the variability between the assets and projected liabilities of underfunded pension plans. Substantially all of the System’s assets to one fund, Commingled Pensions Trust Fund (LDI Diversified Balanced) of JPMorgan Chase Bank, N.A. (“JPMCBLDI Diversified Balanced Fund” or the “Fund”). The Fund is a collective investment fund managed by the Trustee under the Declaration of Trust. The Trustee is the Fund’s manager and makes day-to-day investment decisions for the Fund. The Fund is a group trust within the meaning of Internal Revenue Service Revenue Ruling 81-100, as amended. In reliance upon exemptions from the registration requirements of the federal securities laws, neither the Fund nor the Fund’s Units are registered with the Securities and Exchange Commission (“SEC”) or any state securities commission. Because the Fund is not subject to registration under federal or state securities laws, certain protections that might otherwise be provided to investors in registered funds are not available to investors in the Fund. However, as a bank-sponsored collective investment trust holding qualified retirement plan assets, the Fund is required to comply with applicable provisions of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”), and the Trustee is subject to supervision and regulation by the Office of the Comptroller of the Currency and the Department of Labor. The Fund employs a liability driven investing (“LDI”) strategy for pension plans that are seeking a solution that is balanced between growth and hedging. The Bloomberg Barclays Long A U.S. Corporate Index, the Fund’s primary liability-performance benchmark, is used as a proxy for plan projected liabilities. The growth-oriented portion of the Fund invests in a mix of asset classes that the Fund’s Trustee believes will collectively maximize total risk-adjusted return through a combination of capital appreciation and income. This portion of the Fund will comprise between 35 % and 90 % of the portfolio and will invest directly or indirectly via underlying funds in a broad mix of global equity, credit, global fixed income, real estate and cash-plus strategies. The remaining portion of the Fund, between 10 % and 65 % of the portfolio, provides exposure to U.S. long duration fixed income and is used to minimize volatility relative to a plan’s projected liabilities. This portion of the Fund will invest directly or indirectly via underlying funds in investment grade corporate bonds and securities issued by the U.S. Treasury and its agencies or instrumentalities. At December 31, 2023 and 2022, the portfolio was substantially managed by one investment firm who manages approximately 98 % and 96 %, respectively, of the System’s assets. Also, at December 31, 2023 and 2022, approximately $ 2.6 million and $ 7.0 million, respectively, of System’s assets in the short-term investment fund (STIF) account had not yet been allocated to an investment firm, nor deployed for benefit payments or expenses. At December 31, 2023 and 2022, the System had an investment concentration of approximately 98 % and 96 %, respectively, of its total portfolio in the JPMCB LDI Diversified Balanced Fund, a commingled pension trust fund managed by one investment firm..

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Income Taxes	NOTE 10 - INCOME TAXES The components of the provision for federal income taxes are as follows: Years Ended December 31, 2023 2022 (In Thousands) Current $ 3,804 $ 6,733 Deferred 583 419 $ 4,387 $ 7,152 Deferred income taxes reflect temporary differences in the recognition of revenue and expenses for tax reporting and financial statement purposes, principally because certain items, such as the allowance for credit losses and loan fees are recognized in different periods for financial reporting and tax return purposes. As of December 31, 2023, the Company had a $ 3,176,000 net operating loss carryforward that will begin to expire by December 31, 2035 . A valuation allowance has not been established for deferred tax assets. Realization of the deferred tax assets is dependent on generating sufficient taxable income. Although realization is not assured, management believes it is more likely than not that all of the deferred tax asset will be realized. Deferred tax assets are recorded in other assets. Income tax expense of the Company is less than the amounts computed by applying statutory federal income tax rates to income before income taxes because of the following: Percentage of Income Before Income Taxes Years Ended December 31, 2023 2022 Tax at statutory rates 21.0 % 21.0 % Tax exempt interest income, net of interest expense disallowance ( 2.0 ) ( 1.6 ) Earnings and proceeds on life insurance ( 0.7 ) ( 0.6 ) Other 2.4 0.9 20.7 % 19.7 % The net deferred tax asset included in other assets in the accompanying Consolidated Balance Sheets includes the following amounts of deferred tax assets and liabilities: 2023 2022 (In Thousands) Deferred tax assets: Allowance for credit losses $ 4,447 $ 3,985 Deferred compensation 867 834 Core deposit intangible 175 204 Pension liability 282 267 Foreclosed real estate valuation allowance — 19 Net operating loss carryforward 745 829 Purchase price adjustment 1,278 1,779 Net unrealized loss on securities 12,717 15,399 Other 3,447 2,838 Total Deferred Tax Assets 23,958 26,154 Deferred tax liabilities: Premises and equipment 1,047 1,085 Deferred loan fees 1,427 1,366 Net unrealized gain on pension liability 131 154 Total Deferred Tax Liabilities 2,605 2,605 Net Deferred Tax Asset $ 21,353 $ 23,549 The Company’s federal and state income tax returns for taxable years through 2020 have been closed for purposes of examination by the Internal Revenue Service and the Pennsylvania Department of Revenue.

Regulatory Matters and Stockhol

Regulatory Matters and Stockholders' Equity	12 Months Ended
	Dec. 31, 2023
Regulatory Matters and Stockholders' Equity [Abstract]
Regulatory Matters and Stockholders' Equity	NOTE 11 - REGULATORY MATTERS AND STOCKHOLDERS’ EQUITY The Company and Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company must meet specific capital guidelines that involve quantitative measures of the Company’s assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The Company’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk-weightings and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios (set forth in the table below) of Total, Tier 1 and Common Equity Tier 1 capital (as defined in the regulations) to risk-weighted assets, and of Tier 1 capital to average assets. Management believes, as of December 31, 2023 and 2022, that the Company and the Bank meet all capital adequacy requirements to which they are subject. As of December 31, 2023, the most recent notification from the regulators has categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the Bank’s category. The Company’s actual capital amounts and ratios are presented in the following table: To be Well Capitalized under Prompt For Capital Adequacy Corrective Action Actual Purposes Provision Amount Ratio Amount Ratio Amount Ratio (Dollars in Thousands) As of December 31, 2023: Total capital (to risk-weighted assets) $ 217,528 13.06 % ≥$ 133,240 ≥ 8.00 % ≥$ 166,550 ≥ 10.00 % Tier 1 capital (to risk-weighted assets) 199,772 11.99 ≥$ 99,930 ≥ 6.00 ≥$ 133,240 ≥ 8.00 Common Equity Tier 1 capital (to risk-weighted assets) 198,264 11.99 ≥$ 74,947 ≥ 4.50 ≥$ 108,257 ≥ 6.50 Tier 1 capital (to average assets) 199,772 9.00 ≥$ 88,769 ≥ 4.00 ≥$ 110,961 ≥ 5.00 As of December 31, 2022: Total capital (to risk-weighted assets) $ 211,055 13.58 % ≥$ 124,303 ≥ 8.00 % ≥$ 155,379 ≥ 10.00 % Tier 1 capital (to risk-weighted assets) 194,124 12.49 ≥$ 93,228 ≥ 6.00 ≥$ 124,303 ≥ 8.00 Common Equity Tier 1 capital (to risk-weighted assets) 194,124 12.49 ≥$ 69,921 ≥ 4.50 ≥$ 100,997 ≥ 6.50 Tier 1 capital (to average assets) 194,124 9.36 ≥$ 82,934 ≥ 4.00 ≥$ 103,668 ≥ 5.00 The Bank’s ratios do not differ significantly from the Company’s ratios presented above. The Company and the Bank are subject to regulatory capital rules which, among other things, impose a common equity Tier 1 minimum capital requirement of 4.50 % of risk-weighted assets; set the minimum leverage ratio for all banking organizations at a uniform 4.00 % of total assets; set the minimum Tier 1 capital to risk-based assets requirement at 6.00 % of risk-weighted assets; and assign a risk-weight of 150 % to exposures that are more than 90 days past due or are on nonaccrual status and to certain commercial real estate facilities that finance the acquisition, development or construction of real property. The rules also require unrealized gains and losses on certain “available-for-sale” securities holdings to be included for purposes of calculating regulatory capital requirements unless a one-time opt out is exercised, which the Company and the Bank have done. The rule also limits a banking organization’s dividends, stock repurchases and other capital distributions, and certain discretionary bonus payments to executive officers, if the banking organization does not hold a “capital conservation buffer” consisting of 2.50 % of common equity Tier 1 capital to risk-weighted assets above regulatory minimum risk-based requirements. The Company and the Bank are in compliance with their respective new capital requirements, including the capital conservation buffer, as of December 31, 2023. Pennsylvania banking regulations limit the ability of the Bank to pay dividends or make loans or advances to the Company. Dividends that may be paid in any calendar year are limited to the current year's net profits, combined with the retained net profits of the preceding two years. At December 31, 2023, dividends from the Bank available to be paid to the Company, without prior approval of the Bank's regulatory agency, totaled $ 53.0 million, subject to the Bank meeting or exceeding regulatory capital requirements. The Company's principal source of funds for dividend payments to shareholders is dividends received from the Bank.

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Dec. 31, 2023
Stock Based Compensation [Abstract]
Stock-Based Compensation	NOTE 12 - STOCK BASED COMPENSATION At the Annual Meeting held on April 22, 2014, the Company’s stockholders approved the Norwood Financial Corp 2014 Equity Incentive Plan. An aggregate of 375,000 shares of authorized but unissued Common Stock of the Company were reserved for future issuance under the Plan. This includes up to 60,000 shares for awards to outside directors. The Plan also authorized the Company to award restricted stock to officers and outside directors, limited to 63,000 shares of restricted stock awards for officers and 12,000 shares of restricted stock awards for outside directors. At the Annual Meeting held on April 24, 2018, the Company’s stockholders approved an amendment to the 2014 Equity Incentive Plan to ease certain restrictions on restricted stock awards to outside directors. As a result of this amendment, the number of shares available for restricted stock awards to officers was reduced by 300 shares to 62,700 , while the number of shares available for restricted stock awards to outside directors was increased by 20,300 to 32,300 shares. At the Annual Meeting held on April 26, 2022, the Company’s stockholders approved an amendment to the 2014 Equity Incentive Plan to increase the number of shares available for awards. As a result of this amendment, the number of shares available for stock awards to officers was increased by 60,000 shares, including 40,000 shares for restricted stock awards, while the number of shares available for stock awards to outside directors was increased by 40,000 shares, including 30,000 shares for restricted stock awards. Under this plan, the Company has granted 418,432 shares, which included 270,866 options to employees, 10,400 options to directors, 86,591 shares of restricted stock to officers and 50,575 shares of restricted stock to directors. The restricted shares vest over five years . The product of the number of shares granted and the grant date market price of the Company’s common stock determine the fair value of restricted stock under the company’s restricted stock plan. Management recognizes compensation expense for the fair value of restricted stock on a straight-line basis over the requisite service period for the entire award. As of December 31, 2023, there were 56,569 shares available for future awards under this plan, which includes 17,544 shares available for officer awards and 39,025 shares available for awards to outside directors. Included in these totals are 16,109 shares available for restricted stock awards to officers and 11,725 shares available for restricted stock awards to outside directors. Total unrecognized compensation cost related to stock options was $ 346,000 as of December 31, 2023 and $ 382,000 as of December 31, 2022. Salaries and employee benefits expense includes $ 401,000 and $ 269,000 of compensation costs related to options for the years ended December 31, 2023 and 2022, respectively. Compensation costs related to restricted stock amounted to $ 429,000 and $ 372,000 for the years ended December 31, 2023 and 2022, respectively. The expected future compensation expense relating to non-vested restricted stock outstanding as of December 31, 2023 and 2022 was $ 1,356,000 and $ 1,294,000 , respectively. A summary of the Company’s stock option activity and related information for the years ended December 31 follows: 2023 2022 Weighted Weighted Average Average Exercise Intrinsic Exercise Intrinsic Options Price Value Options Price Value Outstanding, beginning of year 218,975 $ 26.70 226,075 $ 26.37 Granted 41,000 29.66 38,000 33.53 Exercised ( 38,000 ) 23.30 ( 34,425 ) 19.08 Forfeited ( 6,250 ) 29.16 ( 10,675 ) 27.56 Outstanding, end of year 215,725 $ 29.81 $ 759 218,975 $ 26.70 $ 1,100 Exercisable, end of year 174,725 $ 29.85 $ 626 180,975 $ 27.68 $ 1,100 Exercise prices for options outstanding as of December 31, 2023 ranged from $ 19.03 to $ 36.02 per share. The weighted average remaining contractual life is 6.9 years. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model with the following weighted average assumptions: Years Ended December 31, 2023 2022 Dividend yield 3.59 % 3.57 % Expected life 10 years 10 years Expected volatility 35.09 % 35.01 % Risk-free interest rate 3.88 % 3.87 % Weighted average fair value of options granted $ 8.90 $ 10.06 The expected volatility is based on historical volatility. The risk-free interest rates for periods within the contractual life of the awards are based on the U.S. Treasury yield curve in effect at the time of the grant. The expected life is based on historical exercise experience. The dividend yield assumption is based on the Company’s history and expectation of dividend payouts. Proceeds from stock option exercises totaled $ 886,000 in 2023. Shares issued in connection with stock option exercises are issued from available treasury shares or from available authorized shares. During 2023, for the shares issued in connection with stock option exercises, 38,000 shares in total, all shares were issued from treasury shares. As of December 31, 2023, outstanding stock options consist of the following: Options Exercise Remaining Options Exercise Outstanding Price Life, Years Exercisable Price 4,125 $ 19.39 1.0 4,125 $ 19.39 7,125 19.03 1.9 7,125 19.03 10,125 22.37 3.0 10,125 22.37 23,750 32.81 4.0 23,750 32.81 20,600 32.34 5.0 20,600 32.34 22,500 36.02 6.0 22,500 36.02 23,500 26.93 7.0 23,500 26.93 1,000 26.35 7.3 1,000 26.35 1,000 25.38 7.5 1,000 25.38 27,500 25.80 8.0 27,500 25.80 33,500 33.53 9.0 33,500 33.53 2,500 29.60 9.2 38,500 29.66 10.0 Total 215,725 174,725 A summary of the Company’s restricted stock activity and related information for the years ended December 31 is as follows: 2023 2022 Weighted-Average Weighted-Average Number of Grant Date Number of Grant Date Shares Fair Value Shares Fair Value Non-vested, beginning of year 44,460 $ 30.12 32,030 $ 26.76 Granted 19,446 29.66 23,000 30.25 Vested ( 15,090 ) 30.20 ( 10,570 ) 30.89 Forfeited ( 2,850 ) 30.15 — — Non-vested at December 31 45,966 $ 29.90 44,460 $ 30.12

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Share	NOTE 13 - EARNINGS PER SHARE The following table sets forth the computations of basic and diluted earnings per share: Years Ended December 31, 2023 2022 (In Thousands, Except Per Share Data) Numerator, net income $ 16,759 $ 29,233 Denominator: Weighted average shares outstanding 8,105 8,174 Less: Weighted average unvested restricted shares ( 43 ) ( 37 ) Denominator: Basic earnings per share 8,062 8,137 Weighted average shares outstanding, basic 8,062 8,137 Add: Dilutive effect of stock options and restricted stock 22 40 Denominator: Diluted earnings per share 8,084 8,177 Basic earnings per common share $ 2.08 $ 3.59 Diluted earnings per common share $ 2.07 $ 3.58 Stock options which had no intrinsic value because their effect would be anti-dilutive, and therefore would not be included in the diluted EPS calculation, were 56,000 and 60,500 for the years ended December 31, 2023 and 2022, respectively, based on the closing price of the Company’s common stock which was $ 32.91 and $ 33.44 as of December 31, 2023 and 2022, respectively.

Off-Balance Sheet Financial Ins

Off-Balance Sheet Financial Instruments	12 Months Ended
	Dec. 31, 2023
Off-Balance Sheet Financial Instruments [Abstract]
Off-Balance Sheet Financial Instruments and Guarantees	NOTE 14 - OFF-BALANCE SHEET FINANCIAL INSTRUMENTS The Bank is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and letters of credit. Those instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the balance sheets. The Bank’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and letters of credit is represented by the contractual amount of those instruments. The Bank uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. A summary of the Bank’s financial instrument commitments is as follows: December 31, 2023 2022 (In Thousands) Commitments to grant loans $ 72,625 $ 90,379 Unfunded commitments under lines of credit 154,339 149,883 Standby letters of credit 8,336 15,052 $ 235,300 $ 255,314 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 some of the commitments are expected to expire without being drawn upon, the total commitment amount does not necessarily represent future cash requirements. The Bank evaluates each customer’s credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Bank upon extension of credit, is based on management’s credit evaluation of the customer and generally consists of real estate. Standby letters of credit are conditional commitments issued by the Bank to guarantee the performance of a customer to a third party. The majority of these standby letters of credit expire within the next twelve months. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending other loan commitments. The Bank requires collateral supporting these letters of credit when deemed necessary. Management believes that the proceeds obtained through a liquidation of such collateral would be sufficient to cover the maximum potential amount of future payments required under the corresponding guarantees.

Interest Rate Swaps

Interest Rate Swaps	12 Months Ended
	Dec. 31, 2023
Interest Rate Swaps [Abstract]
Interest Rate Swaps	NOTE 15 – INTEREST RATE SWAPS The Company enters into interest rate swaps that allow our commercial loan customers to effectively convert a variable-rate commercial loan agreement to a fixed-rate commercial loan agreement. Under these agreements, the Company enters into a variable-rate loan agreement with a customer in addition to an interest rate swap agreement, which serves to effectively swap the customer’s variable-rate into a fixed-rate. The Company then enters into a corresponding swap agreement with a third party in order to economically hedge its exposure through the customer agreement. The interest rate swaps with both the customers and third parties are not designated as hedges under FASB ASC 815 and are not marked to market through earnings. As the interest rate swaps are structured to offset each other, changes to the underlying benchmark interest rates considered in the valuation of these instruments do not result in an impact to earnings; however, there may be fair value adjustments related to credit quality variations between counterparties, which may impact earnings as required by FASB ASC 820. There was no effect on earnings in any periods presented. At December 31, 2023, based upon the swap contract values, the company pledged cash in the amount of $ 350,000 as collateral for its interest rate swaps with a third-party financial institution which had a fair value $ 1,225,000 . Summary information regarding these derivatives is presented below: (Amounts in thousands) Notional Amount, December 31, Fair Value December 31, 2023 2022 Interest Rate Paid Interest Rate Received 2023 2022 Customer interest rate swap Maturing November, 2030 $ 6,145 $ 6,513 Term SOFR + Margin Fixed $ 746 $ 889 Maturing December, 2030 4,032 4,297 Term SOFR + Margin Fixed 479 575 Total $ 10,177 $ 10,810 $ 1,225 $ 1,464 Third party interest rate swap Maturing November, 2030 $ 6,145 $ 6,513 Fixed Term SOFR + Margin $ 746 $ 889 Maturing December, 2030 4,032 4,297 Fixed Term SOFR + Margin 479 575 Total $ 10,177 $ 10,810 $ 1,225 $ 1,464 The following table presents the fair values of derivative instruments in the Consolidated Balance Sheet. (Amounts in thousands) Assets Liabilities Balance Sheet Location Fair Value Balance Sheet Location Fair Value December 31, 2023 Interest rate derivatives Other assets $ 1,225 Other liabilities $ 1,225 December 31, 2022 Interest rate derivatives Other assets 1,464 Other liabilities $ 1,464

Fair Values of Financial Instru

Fair Values of Financial Instruments	12 Months Ended
	Dec. 31, 2023
Fair Values of Financial Instruments [Abstract]
Fair Values of Financial Instruments	NOTE 16 – FAIR VALUES OF FINANCIAL INSTRUMENTS Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. In accordance with fair value accounting guidance, the Company measures, records, and reports various types of assets and liabilities at fair value on either a recurring or non-recurring basis in the Consolidated Financial Statements. Those assets and liabilities are presented in the sections entitled “Assets and Liabilities Required to be Measured and Reported at Fair Value on a Recurring Basis” and “Assets and Liabilities Required to be Measured and Reported at Fair Value on a Non-Recurring Basis”. There are three levels of inputs that may be used to measure fair values: Level 1 – Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2 – Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 – Significant unobservable inputs that reflect a company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. Assets and Liabilities Required to be Measured and Reported at Fair Value on a Recurring Basis For financial assets measured at fair value on a recurring basis, the fair value measurements by level within the fair value hierarchy used at December 31, 2023 and 2022 are as follows (in thousands): Fair Value Measurement Reporting Date using Description Total Level 1 Level 2 Level 3 December 31, 2023 ASSETS U.S. Treasury securities $ 53,600 $ — $ 53,600 $ — U.S. Government agencies 15,996 — 15,996 — States and political subdivisions 129,479 — 129,479 — Mortgage-backed securities-government sponsored entities 207,184 — 207,184 — Interest rate derivatives 1,225 — 1,225 — LIABILITIES Interest rate derivatives 1,225 — 1,225 — December 31, 2022 ASSETS U.S. Treasury securities $ 41,854 $ — $ 41,854 $ — U.S. Government agencies 18,323 — 18,323 — States and political subdivisions 127,852 — 127,852 — Mortgage-backed securities-government sponsored entities 230,898 — 230,898 — Interest rate derivatives 1,464 — 1,464 — LIABILITIES Interest rate derivatives 1464 — 1464 — Securities: The fair value of securities available for sale (carried at fair value) are determined by obtaining quoted market prices on nationally recognized securities exchanges (Level 1), or matrix pricing (Level 2), which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted market prices for the specific securities, but rather by relying on the securities’ relationship to other benchmark quoted prices. For certain securities which are not traded in active markets or are subject to transfer restrictions, valuations are adjusted to reflect illiquidity and/or non-transferability, and such adjustments are generally based on available market evidence (Level 3). In the absence of such evidence, management’s best estimate is used. Management’s best estimate consists of both internal and external support on certain Level 3 investments. Internal cash flow models using a present value formula that includes assumptions market participants would use along with indicative exit pricing obtained from broker/dealers (where available) are used to support fair values of certain Level 3 investments, if applicable. Interest Rate Swaps: The fair value of interest rate swaps is based upon the present value of the expected future cash flows using the SOFR swap curve, the basis for the underlying interest rate. To price interest rate swaps, cash flows are first projected for each payment date using the fixed rate for the fixed side of the swap and the forward rates for the floating side of the swap. These swap cash flows are then discounted to time zero using SOFR zero-coupon interest rates. The sum of the present value of both legs is the fair market value of the interest rate swap. These valuations have been derived from our third party vendor’s proprietary models rather than actual market quotations. The proprietary models are based upon financial principles and assumptions that we believe to be reasonable. Assets and Liabilities Required to be Measured and Reported at Fair Value on a Non-Recurring Basis For financial assets measured at fair value on a nonrecurring basis, the fair value measurements by level within the fair value hierarchy used at December 31, 2023 and 2022 are as follows (in thousands): Fair Value Measurement Reporting Date using Description Total Level 1 Level 2 Level 3 December 31, 2023 Individually analyzed loans held for investment $ 7,487 $ — $ — $ 7,487 Foreclosed real estate 97 — — 97 December 31, 2022 Impaired loans $ 413 $ — $ — $ 413 Foreclosed real estate 346 — — 346 Individually Analyzed loans (generally carried at fair value): The Company measures impairment generally based on the fair value of the loan’s collateral. Fair value is generally determined based upon independent third-party appraisals of the properties, or discounted cash flows based upon the lowest level of input that is significant to the fair value measurements. As of December 31, 2023, the fair value investment in individually analyzed loans totaled $ 7,487,000 , which included 28 loan relationships with a carrying value of $ 7,069,000 that did not require a specific allowance for credit loss since either the estimated realizable value of the collateral or the discounted cash flows exceeded the recorded investment in the loan. As of December 31, 2023, the Company has recognized charge-offs against the allowance for credit losses on these individually analyzed loans in the amount of $ 5,277,000 over the life of the loans. As of December 31, 2023, the fair value investment in individually analyzed loans included 21 loan relationships with a carrying value of $ 553,000 that required a valuation allowance of $ 135,000 since the estimated realizable value of the collateral did not support the recorded investment in the loan. As of December 31, 2023, the Company has recognized charge-offs against the allowance for credit losses on these individually analyzed loans in the amount of $ 0 over the life of the loan As of December 31, 2022, the fair value investment in impaired loans totaled $ 413,000 , which included two loan relationships with a carrying value of $ 413,000 that did not require a valuation allowance since either the estimated realizable value of the collateral or the discounted cash flows exceeded the recorded investment in the loan. As of December 31, 2022, the Company has recognized charge-offs against the allowance for loan losses on these impaired loans in the amount of $ 0 over the life of the loans. As of December 31, 2022, the fair value investment in impaired loans included one loan relationships with a carrying value of $ 50,000 that required a valuation allowance of $ 50,000 since the estimated realizable value of the collateral did not support the recorded investment in the loan. As of December 31, 2022, the Company has recognized charge-offs against the allowance for loan losses on this impaired loan in the amount of $ 0 over the life of the loan. Foreclosed real estate owned (carried at fair value): Real estate properties acquired through, or in lieu of, loan foreclosure are to be sold and are carried at fair value less estimated cost to sell. Fair value is based upon independent market prices, appraised value of the collateral or management’s estimation of the value of the collateral. These assets are included in Level 3 fair value based upon the lowest level of input that is significant to the fair value measurement. The following tables present additional quantitative information about assets measured at fair value on a nonrecurring basis and for which the Company has utilized Level 3 inputs to determine fair value: Quantitative Information about Level 3 Fair Value Measurements (dollars in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2023 Individually analyzed loans held for investment $ 7,487 Appraisal of collateral(1) Appraisal adjustments(2) 0 %- 10.0 % ( 2.68 %) Foreclosed real estate owned $ 97 Appraisal of collateral(1) Liquidation Expenses(2) 16.67 %- 37.20 % ( 28.07 %) Quantitative Information about Level 3 Fair Value Measurements (dollars in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2022 Impaired loans $ 413 Appraisal of collateral(1) Appraisal adjustments(2) 0 %- 10.0 % ( 8.92 %) Foreclosed real estate owned $ 346 Appraisal of collateral(1) Liquidation Expenses(2) 7.00 % ( 7.00 %) (1) Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various Level 3 inputs which are not identifiable, less any associated allowance. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal. Assets and Liabilities Not Required to be Measured or Reported at Fair Value The following information should not be interpreted as an estimate of the fair value of the entire Company since a fair value calculation is only provided for a limited portion of the Company’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between the Company’s disclosures and those of other companies may not be meaningful. The estimated fair values of the Bank’s financial instruments not required to be measured or reported at fair value were as follows at December 31, 2023 and December 31, 2022. (In thousands): Fair Value Measurements at December 31, 2023 Carrying Fair Amount Value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents (1) $ 66,120 $ 66,120 $ 66,120 $ — $ — Loans receivable, net 1,584,650 1,521,667 — — 1,521,667 Mortgage servicing rights 188 506 — — 506 Regulatory stock (1) 7,318 7,318 7,318 — — Bank owned life insurance (1) 46,439 46,439 46,439 — — Accrued interest receivable (1) 8,123 8,123 8,123 — — Financial liabilities: Deposits 1,795,159 1,800,104 1,086,050 — 714,054 Short-term borrowings (1) 74,076 74,076 74,076 — — Other borrowings 124,236 124,058 — — 124,058 Accrued interest payable (1) 10,510 10,510 10,510 — — Off-balance sheet financial instruments: Commitments to extend credit and outstanding letters of credit — — — — — Fair Value Measurements at December 31, 2022 Carrying Fair Amount Value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents (1) $ 31,866 $ 31,866 $ 31,866 $ — $ — Loans receivable, net 1,456,946 1,418,300 — — 1,418,300 Mortgage servicing rights 213 498 — — 498 Regulatory stock (1) 5,418 5,418 5,418 — — Bank owned life insurance (1) 43,364 43,364 43,364 — — Accrued interest receivable (1) 6,917 6,917 6,917 — — Financial liabilities: Deposits 1,727,727 1,727,184 1,223,958 — 503,226 Short-term borrowings (1) 93,215 93,215 93,215 — — Other borrowings 40,000 40,074 — — 40,074 Accrued interest payable (1) 2,653 2,653 2,653 — — Off-balance sheet financial instruments: Commitments to extend credit and outstanding letters of credit — — — — — (1) This financial instrument is carried at cost, which approximates the fair value of the instrument.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Abstract]
Accumulated Other Comprehensive Income (Loss)	NOTE 17 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following tables present the changes in accumulated other comprehensive income (loss) (in thousands) by component, net of tax, for the years ended December 31, 2023 and 2022: Unrealized gains on available for sale securities (a) Unrealized gain on pension liability (a) Total (a) Balance as of December 31, 2022 $ ( 57,931 ) $ 578 $ ( 57,353 ) Other comprehensive income (loss) before reclassification 9,924 ( 84 ) 9,840 Amount reclassified from accumulated other comprehensive loss 165 — 165 Total other comprehensive income 10,089 ( 84 ) 10,005 Balance as of December 31, 2023 $ ( 47,842 ) $ 494 $ ( 47,348 ) Unrealized gains on available for sale securities (a) Unrealized gain on pension liability (a) Balance as of December 31, 2021 $ ( 1,453 ) $ 1,197 $ ( 256 ) Other comprehensive income (loss) before reclassification ( 56,476 ) ( 619 ) ( 57,095 ) Amount reclassified from accumulated other comprehensive loss ( 2 ) — ( 2 ) Total other comprehensive loss ( 56,478 ) ( 619 ) ( 57,097 ) Balance as of December 31, 2022 $ ( 57,931 ) $ 578 $ ( 57,353 ) (a) All amounts are net of tax. Amounts in parentheses indicate debits. The following table presents significant amounts reclassified out of each component of accumulated other comprehensive income (loss) (in thousands) for the years ended December 31, 2023 and 2022: Amount Reclassified From Accumulated Affected Line Item in Other Consolidated Comprehensive Statements of Details about other comprehensive income Income (a) Income Twelve months Twelve months ended ended December 31, December 31, 2023 2022 Unrealized gains on available for sale securities $ ( 209 ) $ 3 Net realized gains on sales of securities 44 ( 1 ) Income tax expense $ ( 165 ) $ 2 (a) Amounts in parentheses indicate debits to net income.

Norwood Financial Corp (Parent

Norwood Financial Corp (Parent Company Only) Financial Information	12 Months Ended
	Dec. 31, 2023
Norwood Financial Corp (Parent Company Only) Financial Information [Abstract]
Norwood Financial Corp (Parent Company Only) Financial Information	NOTE 18 - NORWOOD FINANCIAL CORP (PARENT COMPANY ONLY) FINANCIAL INFORMATION BALANCE SHEETS December 31, 2023 2022 (In Thousands) ASSETS Cash on deposit in bank subsidiary $ 1,699 $ 3,938 Investment in bank subsidiary 180,508 164,248 Other assets 2,666 2,365 Total assets $ 184,873 $ 170,551 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities $ 3,803 $ 3,466 Stockholders’ equity 181,070 167,085 Total liabilities and stockholders' equity $ 184,873 $ 170,551 STATEMENTS OF INCOME Years Ended December 31, 2023 2022 Income: (In Thousands) Dividends from bank subsidiary $ 9,483 $ 13,228 Expenses 834 743 8,649 12,485 Income tax benefit ( 245 ) ( 219 ) 8,894 12,704 Equity in undistributed earnings of subsidiary 7,865 16,529 Net Income $ 16,759 $ 29,233 Comprehensive Income (Loss) $ 26,764 $ ( 27,864 ) STATEMENTS OF CASH FLOWS Years Ended December 31, 2023 2022 (In Thousands) CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 16,759 $ 29,233 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed earnings of bank subsidiary ( 7,865 ) ( 16,529 ) Other, net 398 607 Net Cash Provided by Operating Activities 9,292 13,311 CASH FLOWS FROM FINANCING ACTIVITIES Stock options exercised 886 657 Sale of treasury stock for ESOP 100 132 Acquisition of treasury stock ( 3,100 ) ( 2,515 ) Cash dividends paid ( 9,417 ) ( 9,158 ) Net Cash Used in Financing Activities ( 11,531 ) ( 10,884 ) Net (Decrease) Increase in Cash and Cash Equivalents ( 2,239 ) 2,427 CASH AND CASH EQUIVALENTS - BEGINNING 3,938 1,511 CASH AND CASH EQUIVALENTS - ENDING $ 1,699 $ 3,938

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, the Bank, and the Bank’s wholly-owned subsidiaries, WCB Realty Corp., Norwood Investment Corp. and WTRO Properties. All significant intercompany accounts and transactions have been eliminated in consolidation.
Estimates	Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements and the 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 the determination of goodwill impairment.
Significant Group Concentrations of Credit Risk and Concentrations of Credit Risk	Significant Group Concentrations of Credit Risk Most of the Company’s activities are with customers located within its markets in Northeastern Pennsylvania and the New York Counties of Delaware, Sullivan, Ontario, Otsego and Yates. Note 3 discusses the types of securities that the Company invests in. Note 4 discusses the types of lending that the Company engages in. The Company does not have any significant concentrations to any one industry or customer. Concentrations of Credit Risk The Bank operates primarily in Wayne, Pike, Lackawanna, Luzerne and Monroe Counties, Pennsylvania and Delaware, Sullivan, Ontario, Otsego and Yates Counties, New York. Accordingly, the Bank has extended credit primarily to commercial entities and individuals in these areas whose ability to honor their contracts is influenced by the region’s economy. These customers are also the primary depositors of the Bank. The Bank is limited in extending credit by legal lending limits to any single borrower or group of related borrowers.
Securities	Securities Securities classified as available for sale are those securities that the Company intends to hold for an indefinite period of time but not necessarily to maturity. Any decision to sell a security classified as available for sale would be based on various factors, including significant movement in interest rates, changes in maturity mix of the Company’s assets and liabilities, liquidity needs, regulatory capital considerations and other similar factors. Securities available for sale are carried at fair value. Unrealized gains and losses are reported in other comprehensive income, net of the related deferred tax effect. Realized gains or losses, determined on the basis of the cost of the specific securities sold, are included in earnings. Premiums and discounts are recognized in interest income using a method which approximates the interest method over the term of the security. Bonds, notes and debentures for which the Company has the positive intent and ability to hold to maturity are reported at cost, adjusted for premiums and discounts that are recognized in interest income using the interest method over the term of the security. Management determines the appropriate classification of debt securities at the time of purchase and re-evaluates such designation as of each Consolidated Balance Sheet date.
Allowance for Credit Losses - Available for Sale Securities	Allowance for Credit Losses – Available for Sale Securities The Bank measures expected credit losses on available-for-sale debt securities when the Bank does not intend to sell, or when it is not more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For available-for-sale debt securities that do not meet the aforementioned criteria, the Bank evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Bank considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this evaluation indicates that 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 losses is recorded for the credit loss, equal to the amount that the fair value is less than the amortized cost basis. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income. The allowance for credit losses on available-for-sale debt securities is included within Investment securities available-for-sale on the consolidated balance sheet. Changes in the allowance for credit losses are recorded within Provision for credit losses on the consolidated statement of income. Losses are charged against the allowance when the Bank believes the collectability of an available-for-sale security is in jeopardy or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities totaled $ 1,940,000 at December 31, 2023 and is included within accrued interest receivable on the consolidated balance sheet. This amount is excluded from the estimate of expected credit losses. Available-for-sale debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When available-for-sale debt securities are placed on nonaccrual status, unpaid interest credited to income is reversed.
Other-than-temporary-impairment	Other-than-temporary-impairment Prior to adopting ASU 2016-13, declines in the fair value of available for sale securities below their cost that are deemed to be other than temporary are reflected in earnings as realized losses. In estimating credit losses, management considers (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) the intent of the Company to not sell the securities and it is more likely than not that it will not have to sell the securities before recovery of their cost basis.
Regulatory Stock	Regulatory Stock The Company, as a member of the Federal Home Loan Bank (FHLB) system is required to maintain an investment in capital stock of its district FHLB according to a predetermined formula. This regulatory stock has no quoted market value and is carried at cost. Management evaluates the regulatory stock for impairment. Management’s determination of whether these investments are impaired is based on their assessment of the ultimate recoverability of their cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of their cost is influenced by criteria such as (1) the significance of the decline in net assets of the FHLB as compared to the capital stock amount for the FHLB and the length of time this situation has persisted, (2) commitments by the FHLB to make payments required by law or regulation and the level of such payments in relation to the operating performance of the FHLB, and (3) the impact of legislative and regulatory changes on institutions and, accordingly, on the customer base of the FHLB. Management considers the FHLB’s regulatory capital ratios, liquidity, and the fact that new shares of FHLB stock continue to change hands at the $ 100 par value. Management believes no credit loss is necessary related to FHLB stock as of December 31, 2023.
Loans Receivable	Loans Receivable Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of an allowance for credit losses and any deferred fees. Interest income is accrued on the unpaid principal balance. Loan origination fees are deferred and recognized as an adjustment of the yield (interest income) of the related loans. The Company is generally amortizing these amounts over the contractual life of the loan. The accrual of interest is generally discontinued when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about further collectability of principal or interest, even though the loan is currently performing. A loan may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income . Interest received on nonaccrual loans generally is either applied against principal or reported as interest income, according to management’s judgment as to the collectability of principal. Generally, loans are restored to accrual status when the obligation is brought current, has performed in accordance with the contractual terms for a reasonable period of time and the ultimate collectability of the total contractual principal and interest is no longer in doubt.
Allowance for Credit Losses	Allowance for Credit Losses The allowance for credit losses is a valuation reserve established and maintained by charges against income and is deducted from the amortized cost basis of loans to present the net amount expected to be collected on the loans. Loans, or portions thereof, are charged off against the ACL when they are deemed uncollectible. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. The ACL is an estimate of expected credit losses, measured over the contractual life of a loan, that considers our historical loss experience, current conditions and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may have significant changes from period to period. The methodology for determining the ACL has two main components: evaluation of expected credit losses for certain groups of homogeneous loans that share similar risk characteristics and evaluation of loans that do not share risk characteristics with other loans. The allowance for credit losses is measured on a collective (pool) basis when similar risk characteristics exist. The Company’s loan portfolio is segmented by loan types that have similar risk characteristics and behave similarly during economic cycles. Historical credit loss experience is the basis for the estimation of expected credit losses. We apply historical loss rates to pools of loans with similar risk characteristics. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not already reflected in the historical loss information at the balance sheet date. Our reasonable and supportable forecast adjustment is based on a preferred group of macroeconomic indicators used to create projections of economic conditions, obtained from the St. Louis Federal Reserve economic database. The Company selected nine metrics which was correlated with the bank and its peer group’s historical loss patterns. The adjustments are then weighted for relevance before applying to each pool. Future macroeconomic forecast adjustments are then obtained using an eight-quarter moving average for each metric for the reasonable and supportable period. Each quarter, management reviews factors and applies any additional adjustments based on local and current conditions The Bank has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on non-accrual status, any outstanding accrued interest is reversed against interest income. The ACL for individual loans begins with the use of normal credit review procedures to identify whether a loan no longer shares similar risk characteristics with other pooled loans and therefore, should be individually assessed. We evaluate all commercial loans that meet the following criteria: (1) when it is determined that foreclosure is probable, (2) substandard, doubtful and nonperforming loans when repayment is expected to be provided substantially through the operation or sale of the collateral, (3) when it is determined by management that a loan does not share similar risk characteristics with other loans. Specific reserves are established based on the following three acceptable methods for measuring the ACL: 1) the present value of expected future cash flows discounted at the loan’s original effective interest rate; 2) the loan’s observable market price; or 3) the fair value of the collateral when the loan is collateral dependent. Our individual loan evaluations consist primarily of the fair value of collateral method because most of our loans are collateral dependent. Collateral values are discounted to consider disposition costs when appropriate. A specific reserve is established or a charge-off is taken if the fair value of the loan is less than the loan balance.
Allowance for Loan Losses	Allowance for Loan Losses Prior to adopting ASU 2016-13, the allowance for loan losses was established through provisions for loan losses charged against income. Loans deemed to be uncollectible are charged against the allowance for loan losses, and subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is maintained at a level considered adequate to provide for losses that can be reasonably anticipated. Management’s periodic evaluation of the adequacy of the allowance is based on the Company’s past loan loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, composition of the loan portfolio, current economic conditions and other relevant factors. This evaluation is inherently subjective as it requires material estimates that may be susceptible to significant revision as more information becomes available. The allowance consists of specific and general components. The specific component relates to loans that are classified as substandard. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers non-classified loans and is based on historical loss experience adjusted for qualitative factors. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan-by-loan basis for commercial and construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price or the fair value of the collateral if the loan is collateral dependent. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Company does not separately identify individual consumer and residential real estate loans for impairment disclosures, unless such loans were acquired with impairment or are the subject of a restructuring agreement.
Allowance for Credit Losses on Off-Balance Sheet Credit Exposures	Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Bank estimates expected credit losses over the contractual period in which the Bank is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Bank. The allowance for credit losses on off-balance sheet credit exposures is adjusted through credit loss expense. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life.
Purchased Credit Deteriorated ("PCD") Loans	Purchased Credit Deteriorated (“PCD”) Loans The Bank has purchased loans, some of which have experienced more than insignificant credit deterioration since origination. A loan is considered a PCD loan if, at acquisition, it is probable that the Company will be unable to collect all contractually required payments receivable. PCD loans are recorded at the amount paid. An allowance for credit losses is determined using the same methodology as other loans held for investment. The initial allowance for credit losses determined on a collective basis is allocated to individual loans. The sum of the loan’s purchase price and allowance for credit losses becomes its initial amortized cost basis. The difference between the initial amortized cost basis and the par value of the loan is a noncredit discount or premium, which is amortized into interest income over the life of the loan. Subsequent changes to the allowance for credit losses are recorded through credit loss expense
Mortgage Servicing Rights	Mortgage Servicing Rights Servicing assets are recognized as separate assets when rights are acquired through purchase or through the sale of financial assets. Capitalized servicing rights are reported in other assets and are amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. Servicing assets are evaluated for impairment based upon a third party appraisal. Fair value is determined using prices for similar assets with similar characteristics, when available, or based upon discounted cash flows using market-based assumptions. Impairment is recognized through a valuation allowance to the extent that fair value is less than the capitalized amount. The Company’s loan servicing assets at December 31, 2023 and 2022, respectively, were no t impaired. Total servicing assets included in other assets as of December 31, 2023 and 2022, were $ 188,000 and $ 213,000 , respectively.
Premises and Equipment	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost less accumulated depreciation. Depreciation expense is calculated principally on the straight-line method over the respective assets estimated useful lives as follows: Years Buildings and improvements 10 - 40 Furniture and equipment 3 - 10
Leases	Leases The Company applies a right-of-use (ROU) model that requires a lessee to record, for all leases with a lease term of more than 12 months, an asset representing its right to use the underlying asset and a liability to make lease payments. For leases with a term of 12 months or less, a practical expedient is available whereby a lessee may elect, by class of underlying asset, not to recognize an ROU asset or lease liability. At inception, lessees must classify all leases as either finance or operating based on five criteria. Balance sheet recognition of finance and operating leases is similar, but the pattern of expense recognition in the income statement, as well as the effect on the statement of cash flows, differs depending on the lease classification. See Note 8 for related disclosures.
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets, including loan and loan participation sales, 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, (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.
Foreclosed Real Estate	Foreclosed Real Estate Real estate properties acquired through, or in lieu of, loan foreclosure are to be sold and are initially recorded at fair value less cost to sell at the date of foreclosure establishing a new cost basis. After foreclosure, valuations are periodically performed by management and the real estate is carried at the lower of its carrying amount or fair value less cost to sell. Revenue and expenses from operations and changes in the valuation allowance are included in other expenses. Foreclosed assets acquired in settlement of loans are carried at fair value less estimated costs to sell and are included in foreclosed real estate owned on the Consolidated Balance Sheets. As of December 31, 2023 and 2022, foreclosed real estate owned totaled $ 97,000 and $ 346,000 , respectively. As of December 31, 2023, the Company has initiated formal foreclosure proceedings on 2 consumer residential mortgage loans with an outstanding balance of $ 98,000 .
Bank Owned Life Insurance	Bank Owned Life Insurance The Company invests in bank owned life insurance (BOLI) as a source of funding for employee benefit expenses. BOLI involves the purchasing of life insurance by the Bank on a select group of employees. The Company is the owner and beneficiary of the policies. This life insurance investment is carried at the cash surrender value of the underlying policies. Income from the increase in cash surrender value of the policies or from death benefits realized is included in other income on the Consolidated Statements of Income.
Goodwill	Goodwill In connection with three acquisitions the Company recorded goodwill in the amount of $ 29.3 million, representing the excess of amounts paid over the fair value of net assets of the institutions acquired. Goodwill is tested and deemed impaired when the carrying value of goodwill exceeds its implied fair value. The value of the goodwill can change in the future. We expect the value of the goodwill to decrease if there is a significant decrease in the franchise value of the Bank. If an impairment loss is determined in the future, we will reflect the loss as an expense for the period in which the impairment is determined, leading to a reduction of our net income for that period by the amount of the impairment loss. No impairment was recognized for the years ended December 31, 2023 and 2022.
Other Intangible Assets	Other Intangible Assets At December 31, 2023, the Company had other intangible assets of $ 221,000 , which is net of accumulated amortization of $ 1,533,000 . These intangible assets will continue to be amortized using the sum-of-the-years digits method of amortization over ten years . At December 31, 2022, the Company had other intangible assets of $ 306,000 , which was net of accumulated amortization of $ 1,448,000 . Amortization expense related to other intangible assets was $ 85,000 and $ 101,000 for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023, the estimated future amortization expense for the core deposit intangible is as follows (in thousands): 2024 $ 69 2025 54 2026 38 2027 26 2028 19 Thereafter 15 $ 221
Income Taxes	Income Taxes Deferred income tax assets and liabilities are determined based on the differences between financial statement carrying amounts and the tax basis of existing assets and liabilities. These differences are measured at the enacted tax rates that will be in effect when these differences reverse. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion of the deferred tax assets will not be realized. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. The Company and its subsidiary file a consolidated federal income tax return. The Company recognizes interest and penalties on income taxes as a component of income tax expense. The Company analyzes each tax position taken in its tax returns and determines the likelihood that the position will be realized. Only tax positions that are “more-likely-than-not” to be realized can be recognized in an entity’s financial statements. For tax positions that do not meet this recognition threshold, an entity will record an unrecognized tax benefit for the difference between the position taken on the tax return and the amount recognized in the financial statements. The Company does no t have any unrecognized tax benefits at December 31, 2023 or 2022, or during the years then ended. No unrecognized tax benefits are expected to arise within the next twelve months.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred.
Earnings Per Share	Earnings per Share Basic earnings per share represents income available to common stockholders divided by the weighted average number of common shares outstanding during the period less any unvested restricted shares. Diluted earnings per share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations.
Employee Benefit Plans	Employee Benefit Plans The Company has a defined contributory profit-sharing plan which includes provisions of a 401(k) plan. The Company’s contributions are expensed as the cost is incurred. The Company has several supplemental executive retirement plans. To fund the benefits under these plans, the Company is the owner of single premium life insurance policies on the participants. The Company provides pension benefits to eligible employees. The Company’s funding policy is to contribute at least the minimum required contributions annually.
Interest Rate Derivatives	Interest Rate Derivatives The Company is exposed to certain risk arising from both its business operations and economic conditions. The Company principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Company manages economic risks, including interest rate, liquidity, and credit risk primarily by managing the amount, sources, and duration of its assets and liabilities and the use of derivative financial instruments. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates. The Company’s derivative financial instruments are used to manage differences in the amount, timing, and duration of the Company’s known or expected cash receipts and its known or expected cash payments.
Stock Option Plans	Stock Option Plans The Company recognizes the value of share-based payment transactions as compensation costs in the financial statements over the period that an employee provides service in exchange for the award. The fair value of the share-based payments for stock options is estimated using the Black-Scholes option-pricing model. The Company used the modified-prospective transition method to record compensation expense. Under the modified-prospective method, companies are required to record compensation cost for new and modified awards over the related vesting period of such awards and record compensation cost prospectively for the unvested portion, at the date of adoption, of previously issued and outstanding awards over the remaining vesting period of such awards. No change to prior periods presented is permitted under the modified-prospective method.
Restricted Stock	Restricted Stock The Company recognizes compensation cost related to restricted stock based on the market price of the stock at the grant date over the vesting period. The product of the number of shares granted and the grant date market price of the Company’s common stock determines the fair value of restricted stock under the Company’s 2014 Equity Incentive Plan. The Company recognizes compensation expense for the fair value of the restricted stock on a straight-line basis over the requisite service period for the entire award.
Cash Flow Information	Cash Flow Information For the purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from banks, interest-bearing deposits with banks and federal funds sold.
Off-Balance Sheet Financial Instruments	Off-Balance Sheet Financial Instruments In the ordinary course of business, the Company has entered into off-balance sheet financial instruments consisting of commitments to extend credit, letters of credit and commitments to sell loans. Such financial instruments are recorded on the balance sheets when they become receivable or payable.
Trust Assets	Trust Assets Assets held by the Company in a fiduciary capacity for customers are not included in the financial statements since such items are not assets of the Company. Trust income is reported on the accrual method.
Treasury Stock	Treasury Stock Common shares repurchased are recorded as treasury stock at cost.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities and defined benefit pension obligations, 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 as presented in the Consolidated Statement of Comprehensive Income.
Revenue Recognition	Revenue Recognition Under ASC Topic 606, management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment securities gains, loans servicing, gains on loans sold and earnings on bank-owned life insurance are not within the scope of this Topic. The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the year ended December 31: (dollars in thousands) 2023 2022 Noninterest Income In-scope of Topic 606: Service charges on deposit accounts $ 428 $ 419 ATM Fees 446 452 Overdraft Fees 1,344 1,155 Safe deposit box rental 92 93 Loan related service fees 584 849 Debit card 2,301 2,496 Fiduciary activities 898 845 Commissions on mutual funds & annuities 296 119 Gain on sales of other real estate owned 80 427 Other income 667 1,906 Noninterest Income (in-scope of Topic 606) 7,136 8,761 Out-of-scope of Topic 606: Net realized (losses) gains on sales of securities ( 209 ) 3 Loan servicing fees 122 78 Gain on sales of loans 63 3 Earnings on and proceeds from bank-owned life insurance 1,012 1,087 Noninterest Income (out-of-scope of Topic 606) 988 1,171 Total Noninterest Income $ 8,124 $ 9,932
Segment Reporting	Segment Reporting The Company acts as an independent community financial services provider and offers traditional banking related financial services to individual, business and government customers. Through its Community Office and automated teller machine network, the Company offers a full array of commercial and retail financial services, including the taking of time, savings and demand deposits; the making of commercial, consumer and mortgage loans; and the providing of safe deposit services. The Company also performs personal, corporate, pension and fiduciary services through its Trust Department. Management does not separately allocate expenses, including the cost of funding loan demand, between the commercial, retail, mortgage banking and trust operations of the Company. As such, discrete information is not available and segment reporting would not be meaningful.
Reclassification of Comparative Amounts	Reclassification of Comparative Amounts Certain comparative amounts for the prior year have been reclassified to conform to current-year classifications. Such reclassifications had no material effect on net income or stockholders’ equity.
Accounting Pronouncements Adopted in 2023	Accounting Pronouncements Adopted in 2023 In June 2016, the FASB issued ASU No. 2016-13 , " Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" and subsequent related updates. This ASU replaces the incurred loss methodology for recognizing credit losses and requires the Company to measure the current expected credit losses (“CECL”) on financial assets measured at amortized cost, including loans, off-balance sheet credit exposures such as unfunded commitments, and other financial instruments. In addition, ASC 326 requires credit losses on available-for-sale debt securities to be presented as an allowance rather than as a write-down when management does not intend to sell or believes that it is not more likely than not they will be required to sell. This guidance became effective on January 1, 2023 for the Bank. The results reported for periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable accounting standards. The Bank adopted this guidance, and subsequent related updates, using the modified retrospective approach for all financial assets measured at amortized cost, including loans, available-for-sale debt securities and unfunded commitments. On January 1, 2023, the Bank recorded a cumulative effect decrease to retained earnings of $ 1,751,000 related to loans, $ 260,000 related to unfunded commitments, and $ 0 related to available-for-sale securities. The Bank adopted the provisions of ASC 326 related to financial assets purchased with credit deterioration (“PCD”) that were previously classified as purchased credit impaired (“PCI”) and accounted for under ASC 310-30 using the prospective transition approach. In accordance with the standard, management did not reassess whether PCI assets met the criteria of PCD assets as of the date of adoption. On January 1, 2023, the amortized cost basis of the PCD assets were adjusted to reflect the addition of $ 250,000 of the allowance for credit losses (“ACL”). The Bank adopted the provisions of ASC 326 related to presenting other-than-temporary impairment on available-for-sale debt securities prior to January 1, 2023 using the prospective transition approach, though no such charges had been recorded on the securities held by the Bank as of the date of adoption. The impact of the change from the incurred loss model to the current expected credit loss model is detailed below (in thousands). January 1, 2023 Pre-adoption Adoption Impact As Reported Assets ACL on debt securities available for sale $ - $ - $ - ACL on loans Residential real estate 2,833 ( 1,545 ) 1,288 Commercial real estate 8,293 5,527 13,820 Agricultural 259 ( 200 ) 59 Construction 409 388 797 Commercial loans 2,445 ( 1,156 ) 1,289 Other agricultural loans 124 3 127 Consumer 2,636 ( 551 ) 2,085 Liabilities ACL for unfunded commitments - 329 329 $ 16,999 $ 2,795 $ 19,794 During the year ended December 31, 2023, the Company adopted ASU 2022-02 on a modified retrospective basis. ASU 2022-02 eliminates the TDR accounting model, and requires that the Company evaluate, based on the accounting for loan modifications, whether the borrower is experiencing financial difficulty and the modification results in a more-than-insignificant direct change in the contractual cash flows and represents a new loan or a continuation of an existing loan. This change required all loan modifications to be accounted for under the general loan modification guidance in ASC 310-20, Receivables – Nonrefundable Fees and Other Costs, and subject entities to new disclosure requirements on loan modifications to borrowers experiencing financial difficulty. Upon adoption of CECL, the TDRs were evaluated and included in the loan segment pools if the loans shared similar risk characteristics to other loans in the pool or remained with individually evaluated loans for which the ACL was measured using the collateral-dependent or discounted cash flow method.
New Accounting Pronouncements Not Yet Adopted	New Accounting Pronouncements Not Yet Adopted In January 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, March 2020 , to provide temporary optional expedients and exceptions to the U.S. GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates, such as the Secured Overnight Financing Rate. Entities can elect not to apply certain modification accounting requirements to contracts affected by what the guidance calls “reference rate reform” if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. Also, entities can elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform if certain criteria are met, and can make a one-time election to sell and/or reclassify held-to-maturity debt securities that reference an interest rate affected by reference rate reform. The amendments in this ASU are effective for all entities upon issuance through December 31, 2022. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 , which extends the sunset (or expiration) date of Accounting Standards Codification (ASC) Topic 848 to December 31, 2024. This gives reporting entities two additional years to apply the accounting relief provided under ASC Topic 848 for matters related to reference rate reform. ASU 2022-06 is effective for all reporting entities immediately upon issuance and must be applied on a prospective basis. This Update is not expected to have a significant impact on the Company’s financial statements. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) , which provides optional temporary guidance for entities transitioning away from the London Interbank Offered Rate (LIBOR) and other interbank offered rates (IBORs) to new references rates so that derivatives affected by the discounting transition are explicitly eligible for certain optional expedients and exceptions within Topic 848. ASU 2021-01 clarifies that the derivatives affected by the discounting transition are explicitly eligible for certain optional expedients and exceptions in Topic 848. ASU 2021-01 is effective immediately for all entities. Entities may elect to apply the amendments on a full retrospective basis as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or on a prospective basis to new modifications from any date within an interim period that includes or is subsequent to the date of the issuance of a final update, up to the date that financial statements are available to be issued. The amendments in this update do not apply to contract modifications made, as well as new hedging relationships entered into, after December 31, 2022, and to existing hedging relationships evaluated for effectiveness for periods after December 31, 2022, except for certain hedging relationships existing as of December 31, 2022, that apply certain optional expedients in which the accounting effects are recorded through the end of the hedging relationship. This Update is not expected to have a significant impact on the Company’s financial statements. In March 2023, the FASB issued ASU 2023-02, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force , which permits reporting entities to elect to account for their tax equity investments regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method (PAM) if certain conditions are met. This guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. The adoption of ASU 2023-02 is not expected to have a significant impact on the Entity’s consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures , which provides for improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. This guidance is effective for public business entities for annual period beginning after December 15, 2024. The adoption of ASU 2023-09 is not expected to have a significant impact on the Entity’s consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Estimated Useful Lives	Years Buildings and improvements 10 - 40 Furniture and equipment 3 - 10
Schedule of Estimated Future Amortization Expense for the Core Deposit Intangible	2024 $ 69 2025 54 2026 38 2027 26 2028 19 Thereafter 15 $ 221
Noninterest Income	(dollars in thousands) 2023 2022 Noninterest Income In-scope of Topic 606: Service charges on deposit accounts $ 428 $ 419 ATM Fees 446 452 Overdraft Fees 1,344 1,155 Safe deposit box rental 92 93 Loan related service fees 584 849 Debit card 2,301 2,496 Fiduciary activities 898 845 Commissions on mutual funds & annuities 296 119 Gain on sales of other real estate owned 80 427 Other income 667 1,906 Noninterest Income (in-scope of Topic 606) 7,136 8,761 Out-of-scope of Topic 606: Net realized (losses) gains on sales of securities ( 209 ) 3 Loan servicing fees 122 78 Gain on sales of loans 63 3 Earnings on and proceeds from bank-owned life insurance 1,012 1,087 Noninterest Income (out-of-scope of Topic 606) 988 1,171 Total Noninterest Income $ 8,124 $ 9,932
Changes from Incurred Loss Model to Expected Credit Loss Model	January 1, 2023 Pre-adoption Adoption Impact As Reported Assets ACL on debt securities available for sale $ - $ - $ - ACL on loans Residential real estate 2,833 ( 1,545 ) 1,288 Commercial real estate 8,293 5,527 13,820 Agricultural 259 ( 200 ) 59 Construction 409 388 797 Commercial loans 2,445 ( 1,156 ) 1,289 Other agricultural loans 124 3 127 Consumer 2,636 ( 551 ) 2,085 Liabilities ACL for unfunded commitments - 329 329 $ 16,999 $ 2,795 $ 19,794

Securities (Tables)

Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Securities [Abstract]
Schedule of Amortized Cost Gross Unrealized Gains and Losses, and Fair Values of Securities	December 31, 2023 Gross Gross Allowance Amortized Unrealized Unrealized for Credit Fair Cost Gains Losses Losses Value (In Thousands) AVAILABLE FOR SALE: U.S. Treasury securities $ 55,968 $ 14 $ ( 2,382 ) $ — $ 53,600 U.S. Government agencies 18,486 — ( 2,490 ) — 15,996 States and political subdivisions 151,764 — ( 22,285 ) — 129,479 Mortgage-backed securities- government sponsored entities 240,600 — ( 33,416 ) — 207,184 Total debt securities $ 466,818 $ 14 $ ( 60,573 ) $ — $ 406,259 December 31, 2022 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value (In Thousands) AVAILABLE FOR SALE: U.S. Treasury securities $ 45,066 $ — $ ( 3,212 ) $ 41,854 U.S. Government agencies 21,266 — ( 2,943 ) 18,323 States and political subdivisions 157,524 2 ( 29,674 ) 127,852 Mortgage-backed securities- government sponsored entities 268,400 — ( 37,502 ) 230,898 Total debt securities $ 492,256 $ 2 $ ( 73,331 ) $ 418,927
Schedule of Investments' Gross Unrealized Losses and Fair Value Aggregated by Security Type and Length of Time that Individual Securities have been in a Continuous Unrealized Loss Position	December 31, 2023 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury securities $ — $ — $ 40,833 $ ( 2,382 ) $ 40,833 $ ( 2,382 ) U.S. Government agencies — — 15,996 ( 2,490 ) 15,996 ( 2,490 ) States and political subdivisions 2,261 ( 12 ) 125,452 ( 22,273 ) 127,713 ( 22,285 ) Mortgage-backed securities-government sponsored entities — — 207,184 ( 33,416 ) 207,184 ( 33,416 ) $ 2,261 $ ( 12 ) $ 389,465 $ ( 60,561 ) $ 391,726 $ ( 60,573 ) December 31, 2022 Less than 12 Months 12 Months or More Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury securities $ 25,733 $ ( 849 ) $ 16,121 $ ( 2,363 ) $ 41,854 $ ( 3,212 ) U.S. Government agencies 8,321 ( 885 ) 10,002 ( 2,058 ) 18,323 ( 2,943 ) States and political subdivisions 66,680 ( 11,194 ) 57,367 ( 18,480 ) 124,047 ( 29,674 ) Mortgage-backed securities-government sponsored entities 102,361 ( 10,639 ) 128,537 ( 26,863 ) 230,898 ( 37,502 ) $ 203,095 $ ( 23,567 ) $ 212,027 $ ( 49,764 ) $ 415,122 $ ( 73,331 )
Schedule of Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	Amortized Fair Cost Value (In Thousands) Due in one year or less $ 28,999 $ 28,836 Due after one year through five years 42,636 39,606 Due after five years through ten years 70,136 57,770 Due after ten years 84,447 72,863 226,218 199,075 Mortgage-backed securities - government sponsored entities 240,600 207,184 $ 466,818 $ 406,259

Loans Receivable and Allowanc_2

Loans Receivable and Allowance for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2023
Loans Receivable and Allowance for Credit Losses [Abstract]
Composition of the Loan Portfolio	December 31, 2023 December 31, 2022 Real Estate: Residential $ 316,546 19.7 % $ 298,813 20.3 % Commercial 675,156 42.1 651,544 44.2 Agricultural 63,859 4.0 68,915 4.7 Construction 51,453 3.2 32,469 2.2 Commercial loans 200,576 12.5 187,257 12.7 Other agricultural loans 31,966 2.0 35,277 2.4 Consumer loans to individuals 264,321 16.5 200,149 13.5 Total loans 1,603,877 100.0 % 1,474,424 100.0 % Deferred fees, net ( 259 ) ( 479 ) Total loans receivable 1,603,618 1,473,945 Allowance for credit losses ( 18,968 ) ( 16,999 ) Net loans receivable $ 1,584,650 $ 1,456,946
Changes in the Accretable Yield for Purchased Credit-impaired Loans	2022 Balance at beginning of period $ 1,884 Additions — Accretion ( 710 ) Reclassification and other 653 Balance at end of period $ 1,827
Information Regarding Loans Acquired and Accounted for in Accordance With ASC 310-30	December 31, 2022 Outstanding Balance $ 8,368 Carrying Amount $ 6,290
Summary of Amount of Loans in Each Category that were Individually and Collectively Evaluated for Impairment	Real Estate Loans Commercial Other Consumer Residential Commercial Agricultural Construction Loans Agricultural Loans Total (In thousands) December 31, 2023 Individually evaluated $ 432 $ 2,211 $ — $ — $ 4,264 $ — $ 715 $ 7,622 Collectively evaluated 316,114 672,945 63,859 51,453 196,312 31,966 263,606 1,596,255 Total Loans $ 316,546 $ 675,156 $ 63,859 $ 51,453 $ 200,576 $ 31,966 $ 264,321 $ 1,603,877 The following table shows the amount of loans in each category that were individually and collectively evaluated for impairment under ASC 310: Real Estate Loans Commercial Other Consumer Residential Commercial Agricultural Construction Loans Agricultural Loans Total (In thousands) December 31, 2022 Individually evaluated for impairment $ — $ 402 $ — $ — $ 61 $ — $ — $ 463 Loans acquired with deteriorated credit quality 567 2,049 2,034 — 1,640 — — 6,290 Collectively evaluated for impairment 298,246 649,093 66,881 32,469 185,556 35,277 200,149 1,467,671 Total Loans $ 298,813 $ 651,544 $ 68,915 $ 32,469 $ 187,257 $ 35,277 $ 200,149 $ 1,474,424
Impaired Loans and Related Interest Income by Loan Portfolio Class	The following table includes the recorded investment and unpaid principal balances for impaired loans with the associated allowance amount, if applicable, under ASC 310. Unpaid Recorded Principal Associated Investment Balance Allowance December 31, 2022 (In thousands) With no related allowance recorded: Real Estate Loans Commercial $ 402 $ 402 $ — Commercial loans 11 11 — Subtotal 413 413 — With an allowance recorded: Real Estate Loans Commercial 50 50 50 Subtotal 50 50 50 Total: Real Estate Loans Residential — Commercial $ 402 $ 402 $ — Commercial loans 61 61 50 Total Impaired Loans $ 463 $ 463 $ 50 The following information for impaired loans is presented for the year ended 2022, under ASC 310: Average Recorded Interest Income Investment Recognized 2022 2022 (In thousands) Total: Real Estate Loans Commercial $ 740 $ 93 Commercial loans 24 — Total Loans $ 764 $ 93
Summary of Recorded Investment by Internal Risk Rating Systems	Based on the most recent analysis performed, the following table presents the recorded investment in non-homogenous pools by internal risk rating systems, under ASC 326 (in thousands): Revolving Revolving Term Loans Amortized Costs Basis by Origination Year Loans Loans Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 78,496 $ 131,948 $ 112,102 $ 65,949 $ 72,480 $ 186,116 $ 13,332 $ - $ 660,423 Special Mention 1,300 411 243 1,331 - 6,157 1,579 - 11,021 Substandard - - - 1,444 36 2,232 - - 3,712 Doubtful - - - - - - - - - Total $ 79,796 $ 132,359 $ 112,345 $ 68,724 $ 72,516 $ 194,505 $ 14,911 $ - $ 675,156 Commercial real estate Current period gross charge-offs $ - $ - $ - $ - $ 112 $ 42 $ - $ - $ 154 Real Estate - Agriculture Risk Rating Pass $ 2,635 $ 12,509 $ 5,433 $ 7,606 $ 7,746 $ 24,654 $ 522 $ - $ 61,105 Special Mention - - - - 399 490 150 - 1,039 Substandard - 508 - 1,018 - 189 - - 1,715 Doubtful - - - - - - - - - Total $ 2,635 $ 13,017 $ 5,433 $ 8,624 $ 8,145 $ 25,333 $ 672 $ - $ 63,859 Real Estate - Agriculture Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Commercial loans Risk Rating Pass $ 48,571 $ 41,863 $ 24,443 $ 13,752 $ 9,914 $ 15,384 $ 38,644 $ - $ 192,571 Special Mention 553 1,412 257 134 20 188 768 - 3,332 Substandard - 126 342 656 - 49 3,500 - 4,673 Doubtful - - - - - - - - - Total $ 49,124 $ 43,401 $ 25,042 $ 14,542 $ 9,934 $ 15,621 $ 42,912 $ - $ 200,576 Commercial loans Current period gross charge-offs $ - $ 32 $ 24 $ 4,856 $ - $ 41 $ - $ - $ 4,953 Other agricultural loans Risk Rating Pass $ 2,670 $ 5,286 $ 3,251 $ 2,912 $ 2,373 $ 3,836 $ 11,091 $ - $ 31,419 Special Mention - - 2 185 86 - 155 - 428 Substandard - - - - 119 - - - 119 Doubtful - - - - - - - - - Total $ 2,670 $ 5,286 $ 3,253 $ 3,097 $ 2,578 $ 3,836 $ 11,246 $ - $ 31,966 Other agricultural loans Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Risk Rating Pass $ 132,372 $ 191,606 $ 145,229 $ 90,219 $ 92,513 $ 229,990 $ 63,589 $ - $ 945,518 Special Mention 1,853 1,823 502 1,650 505 6,835 2,652 - 15,820 Substandard - 634 342 3,118 155 2,470 3,500 - 10,219 Doubtful - - - - - - - - - Total $ 134,225 $ 194,063 $ 146,073 $ 94,987 $ 93,173 $ 239,295 $ 69,741 $ - $ 971,557 The following table presents the classes of the loan portfolio summarized by the aggregate Pass and the criticized categories of Special Mention, Substandard, Doubtful and Loss within the internal risk rating system as of December 31, 2022 (in thousands): Special Pass Mention Substandard Doubtful Loss Total December 31, 2022 Commercial real estate loans $ 646,775 $ 1,079 $ 3,690 $ — $ — $ 651,544 Real estate - agricultural 66,444 368 2,103 — — 68,915 Commercial loans 186,966 184 107 — — 187,257 Other agricultural loans 34,071 556 650 — — 35,277 Total $ 934,256 $ 2,187 $ 6,550 $ — $ — $ 942,993
Summary of Recorded Investment in Loan Classes Based on Payment Activity	The Company monitors the credit risk profile by payment activity for residential and consumer loan classes. Loans past due over 90 days and loans on nonaccrual status are considered nonperforming. Nonperforming loans are reviewed monthly. The following table presents the carrying value of residential and consumer loans based on payment activity (in thousands): Revolving Revolving Term Loans Amortized Costs Basis by Origination Year Loans Loans Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 27,446 $ 62,178 $ 57,691 $ 35,357 $ 16,406 $ 87,951 $ 29,085 $ - $ 316,114 Nonperforming - - - - 58 324 50 - 432 Total $ 27,446 $ 62,178 $ 57,691 $ 35,357 $ 16,464 $ 88,275 $ 29,135 $ - $ 316,546 Residential real estate Current period gross charge-offs $ - $ - $ - $ - $ - $ 34 $ - $ - $ 34 Construction Payment Performance Performing $ 23,500 $ 14,906 $ 6,791 $ 1,599 $ 1,829 $ 624 $ 2,204 $ - $ 51,453 Nonperforming - - - - - - - - - Total $ 23,500 $ 14,906 $ 6,791 $ 1,599 $ 1,829 $ 624 $ 2,204 $ - $ 51,453 Construction Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer loans to individuals Payment Performance Performing $ 127,243 $ 76,339 $ 24,584 $ 14,343 $ 10,217 $ 9,942 $ 938 $ - $ 263,606 Nonperforming 111 404 118 31 41 10 - - 715 Total $ 127,354 $ 76,743 $ 24,702 $ 14,374 $ 10,258 $ 9,952 $ 938 $ - $ 264,321 Consumer loans to individuals Current period gross charge-offs $ 45 $ 710 $ 200 $ 35 $ 45 $ 28 $ 4 $ - $ 1,067 Total Payment Performance Performing $ 178,189 $ 153,423 $ 89,066 $ 51,299 $ 28,452 $ 98,517 $ 32,227 $ - $ 631,173 Nonperforming 111 404 118 31 99 334 50 - 1,147 Total $ 178,300 $ 153,827 $ 89,184 $ 51,330 $ 28,551 $ 98,851 $ 32,277 $ - $ 632,320 For residential real estate loans, construction loans and consumer loans, the Company evaluates credit quality based on the performance of the individual credits. The following table presents the recorded investment in the loan classes based on payment activity as of December 31, 2022, under ASC 310 (in thousands): Performing Nonperforming Total December 31, 2022 Residential real estate loans $ 298,327 $ 486 $ 298,813 Construction 32,469 — 32,469 Consumer loans to individuals 199,985 164 200,149 Total $ 530,781 $ 650 $ 531,431
Loan Portfolio Summarized by the Past Due Status	Current 31-60 Days Past Due 61-90 Days Past Due Greater than 90 Days Past Due and still accruing Non-Accrual Total Past Due and Non-Accrual Total Loans December 31, 2023 Real Estate loans Residential $ 315,224 $ 877 $ 13 $ — $ 432 $ 1,322 $ 316,546 Commercial 666,768 6,177 — — 2,211 8,388 675,156 Agricultural 63,732 127 — — — 127 63,859 Construction 51,435 — 18 — — 18 51,453 Commercial loans 192,988 3,170 154 — 4,264 7,588 200,576 Other agricultural loans 31,959 7 — — — 7 31,966 Consumer loans 262,578 865 163 — 715 1,743 264,321 Total $ 1,584,684 $ 11,223 $ 348 $ — $ 7,622 $ 19,193 $ 1,603,877 Current 31-60 Days Past Due 61-90 Days Past Due Greater than 90 Days Past Due and still accruing Non-Accrual Total Past Due and Non-Accrual Purchased Credit Impaired Loans Total Loans December 31, 2022 Real Estate loans Residential $ 297,350 $ 187 $ 223 $ — $ 486 $ 896 $ 567 $ 298,813 Commercial 648,688 405 — — 402 807 2,049 651,544 Agricultural 66,751 130 — — — 130 2,034 68,915 Construction 32,469 — — — — — - 32,469 Commercial loans 185,485 71 — — 61 132 1,640 187,257 Other agricultural loans 35,277 — — — — — — 35,277 Consumer loans 198,893 853 239 — 164 1,256 - 200,149 Total $ 1,464,913 $ 1,646 $ 462 $ — $ 1,113 $ 3,221 $ 6,290 $ 1,474,424
Summary of Carrying Value of Loan on Nonaccrual Status	Nonaccrual Nonaccrual Loans Past Due with no with Total Over 90 Days Total ACL ACL Nonaccrual Still Accruing Nonperforming December 31, 2023 Real Estate loans Residential $ 432 $ - $ 432 $ - $ 432 Commercial 2,211 - 2,211 - 2,211 Agricultural - - - - - Construction - - - - - Commercial loans 4,264 - 4,264 - 4,264 Other agricultural loans - - - - - Consumer loans 162 553 715 - 715 Total $ 7,069 $ 553 $ 7,622 $ - $ 7,622
Summary of Collateral Dependent Nonaccrual Loans	Real Estate Other None Total December 31, 2023 Real Estate loans Residential $ 432 $ - $ - $ 432 Commercial 2,211 - - 2,211 Agricultural - - - - Construction - - - - Commercial loans 49 4,215 - 4,264 Other agricultural loans - - - - Consumer loans - 715 - 715 Total $ 2,692 $ 4,930 $ - $ 7,622
Allowance for Loan Losses and Recorded Investment in Financing Receivables	(In thousands) Residential Real Estate Commercial Real Estate Agricultural Construction Commercial Other Agricultural Consumer Total Beginning balance, December 31, 2022 $ 2,833 $ 8,293 $ 259 $ 409 $ 2,445 $ 124 $ 2,636 $ 16,999 Impact of adopting ASC 326 ( 1,545 ) 5,527 ( 200 ) 388 ( 1,156 ) 3 ( 551 ) 2,466 Charge Offs ( 34 ) ( 154 ) — — ( 4,953 ) — ( 1,067 ) ( 6,208 ) Recoveries 6 15 — — 21 — 88 130 Provision for credit losses 91 ( 1,810 ) ( 1 ) 136 4,850 ( 33 ) 2,348 5,581 Ending balance, December 31, 2023 $ 1,351 $ 11,871 $ 58 $ 933 $ 1,207 $ 94 $ 3,454 $ 18,968 Ending balance individually evaluated $ — $ — $ — $ — $ — $ — $ 135 $ 135 Ending balance collectively evaluated $ 1,351 $ 11,871 $ 58 $ 933 $ 1,207 $ 94 $ 3,319 $ 18,833 The following table presents the allowance for loan losses by the classes of the loan portfolio under ASC 310: (In thousands) Residential Real Estate Commercial Real Estate Agricultural Construction Commercial Other Agricultural Consumer Total Beginning balance, December 31, 2021 $ 2,175 $ 10,878 $ — $ 133 $ 1,490 $ — $ 1,766 $ 16,442 Charge Offs ( 172 ) ( 20 ) — — ( 16 ) — ( 457 ) ( 665 ) Recoveries 130 82 — — 46 — 64 322 Provision for loan losses 700 ( 2,647 ) 259 276 925 124 1,263 900 Ending balance, December 31, 2022 $ 2,833 $ 8,293 $ 259 $ 409 $ 2,445 $ 124 $ 2,636 $ 16,999 Ending balance individually evaluated for impairment $ — $ — $ — $ — $ 50 $ — $ — $ 50 Ending balance collectively evaluated for impairment $ 2,833 $ 8,293 $ 259 $ 409 $ 2,395 $ 124 $ 2,636 $ 16,949
Loan Modifications Made to Borrowers	Loan Modifications Made to Borrowers Experiencing Financial Difficulty Term Extension Amortized Cost Basis at December 31, 2023 % of Total Class of Financing Receivable Financial Effect Commercial real estate loans $ 4,321,547 0.64 % Extended maturity date of loans by three to six months . Total $ 4,321,547 Combination - Term Extension and Interest Rate Adjustment Amortized Cost Basis at December 31, 2023 % of Total Class of Financing Receivable Financial Effect Consumer loans to individuals $ 19,225 0.01 % New loans were granted which extended terms for a weighted average of 34 months and rates were increased from a weighted average rate of 5.25 % to a weighted average rate of 11.03 % Total $ 19,225

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Premises and Equipment [Abstract]
Components of Premises and Equipment	Components of premises and equipment at December 31 are as follows: 2023 2022 (In Thousands) Land and improvements $ 3,877 $ 3,864 Buildings and improvements 24,115 23,444 Furniture and equipment 10,215 10,506 38,207 37,814 Accumulated depreciation ( 20,369 ) ( 19,890 ) $ 17,838 $ 17,924

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Deposits:
Schedule of Maturities of Time Deposits	2024 $ 584,758 2025 104,605 2026 12,240 2027 3,642 2028 3,864 $ 709,109

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Borrowings [Abstract]
Short-Term Borrowings	Short-term borrowings at December 31 consist of the following: 2023 2022 (In Thousands) Securities sold under agreements to repurchase $ 54,076 $ 50,951 Federal Home Loan Bank short-term borrowings 20,000 42,264 $ 74,076 $ 93,215 The outstanding balances and related information of short-term borrowings are summarized as follows: Years Ended December 31, 2023 2022 (Dollars In Thousands) Average balance during the year $ 93,455 $ 69,711 Average interest rate during the year 3.26 % 0.75 % Maximum month-end balance during the year $ 136,408 $ 93,215 Weighted average interest rate at the end of the year 3.14 % 2.65 %
Collateral Pledged for Repurchase Agreements	As of December 31, 2023 Remaining Contractual Maturity of the Agreements Overnight and continuous Up to 30 days 30-90 days Greater than 90 days Total Repurchase Agreements: Mortgage-backed securities - government sponsored entities $ 55,056 $ — $ — $ — $ 55,056 Total liability recognized for repurchase agreements $ 54,076 As of December 31, 2022 Remaining Contractual Maturity of the Agreements Overnight and continuous Up to 30 days 30-90 days Greater than 90 days Total Repurchase Agreements: Mortgage-backed securities - government sponsored entities $ 54,562 $ — $ — $ — $ 54,562 Total liability recognized for repurchase agreements $ 50,951
Other Borrowings	2023 2022 (In Thousands) Notes with the FHLB: Amortizing fixed rate borrowing due December 2023 at 5.08 % $ — $ 40,000 Fixed rate borrowing due April 2025 at 4.26 % 20,000 — Amortizing fixed rate borrowing due September 2025 at 5.67 % 4,406 — Fixed rate borrowing due April 2026 at 4.04 % 20,000 — Amortizing fixed rate borrowing due May 2027 at 4.37 % 25,950 — Amortizing fixed rate borrowing due July 2028 at 4.70 % 13,880 — Fixed rate borrowing due July 2028 at 4.49 % 10,000 — $ 94,236 $ 40,000 Notes with the Federal Reserve Bank: Fixed rate borrowing due March 2024 at 4.83 % $ 10,000 $ — Fixed rate borrowing due September 2024 at 5.55 % 20,000 — $ 30,000 $ —
Contractual Maturities of Other Borrowings	2024 $ 42,636 2025 32,577 2026 31,119 2027 5,967 2028 11,937 $ 124,236

Operating Leases (Tables)

Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Operating Leases [Abstract]
Lease Cost	Operating Weighted-average remaining term 9.5 Weighted-average discount rate 2.67 %
Undiscounted Cash Flows Due	Undiscounted cash flows due (in thousands) Operating 2024 $ 664 2025 680 2026 524 2027 401 2028 401 2029 and thereafter 2,013 Total undiscounted cash flows 4,683 Discount on cash flows 670 Total lease liabilities $ 4,013

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Employee Benefit Plans [Abstract]
Schedule of Projected Benefit Obligation and Changes in Plan Assets for the Defined Benefit Pension Plan	(in Thousands) 2023 2022 Change in projected benefit obligation: Projected benefit obligation at beginning of year $ ( 5,747 ) $ ( 7,622 ) Service cost — — Interest cost ( 299 ) ( 216 ) Actuarial (gain) loss ( 110 ) 1,615 Benefits paid 464 476 Benefit obligation at end of year $ ( 5,692 ) $ ( 5,747 ) Change in plan assets: Fair value of plan assets at beginning of year $ 5,205 $ 7,691 Actual return on plan assets 315 ( 1,933 ) Benefits paid ( 544 ) ( 553 ) Fair value of assets at end of year 4,976 5,205 Funded status at end of year $ ( 716 ) $ ( 542 )
Schedule of Amounts Recognized in Accumulated Other Comprehensive Income	2023 2022 Transition asset $ — $ — Prior service credit — — (Loss) gain 625 731 Total $ 625 $ 731
Components of Net Pension Cost (Income)	2023 2022 Service cost benefits earned during the period $ — $ — Interest cost on projected benefit obligation 299 216 Actual return on assets ( 220 ) ( 336 ) Net amortization and deferral ( 11 ) ( 53 ) Net periodic pension cost (income) $ 68 $ ( 173 )
Schedule of Weighted Average Assumptions Used to Determine the Benefit Obligation and the Net Periodic Cost	The weighted average assumptions used to determine the benefit obligation at December 31 are as follows: 2023 2022 Discount rate 5.18 % 5.44 % The weighted average assumptions used to determine the net periodic pension cost at December 31 are as follows: 2023 2022 Discount rate 5.18 % 5.44 % Expected long-term return on plan assets 6.50 % 6.00 % Rate of compensation increase — % — %
Schedule of Target Asset Allocations	2023 2022 Cash equivalents 0.2 % 16.6 % Equity securities 31.5 % 25.1 % Fixed income securities 36.1 % 21.7 % Other 32.2 % 36.6 % 100.0 % 100.0 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Components of the Provision for Federal Income Taxes	Years Ended December 31, 2023 2022 (In Thousands) Current $ 3,804 $ 6,733 Deferred 583 419 $ 4,387 $ 7,152
Schedule of Effective Income Tax Rate Reconciliation	Percentage of Income Before Income Taxes Years Ended December 31, 2023 2022 Tax at statutory rates 21.0 % 21.0 % Tax exempt interest income, net of interest expense disallowance ( 2.0 ) ( 1.6 ) Earnings and proceeds on life insurance ( 0.7 ) ( 0.6 ) Other 2.4 0.9 20.7 % 19.7 %
Schedule of Deferred Tax Assets and Liabilities	2023 2022 (In Thousands) Deferred tax assets: Allowance for credit losses $ 4,447 $ 3,985 Deferred compensation 867 834 Core deposit intangible 175 204 Pension liability 282 267 Foreclosed real estate valuation allowance — 19 Net operating loss carryforward 745 829 Purchase price adjustment 1,278 1,779 Net unrealized loss on securities 12,717 15,399 Other 3,447 2,838 Total Deferred Tax Assets 23,958 26,154 Deferred tax liabilities: Premises and equipment 1,047 1,085 Deferred loan fees 1,427 1,366 Net unrealized gain on pension liability 131 154 Total Deferred Tax Liabilities 2,605 2,605 Net Deferred Tax Asset $ 21,353 $ 23,549

Regulatory Matters and Stockh_2

Regulatory Matters and Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Regulatory Matters and Stockholders' Equity [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations	To be Well Capitalized under Prompt For Capital Adequacy Corrective Action Actual Purposes Provision Amount Ratio Amount Ratio Amount Ratio (Dollars in Thousands) As of December 31, 2023: Total capital (to risk-weighted assets) $ 217,528 13.06 % ≥$ 133,240 ≥ 8.00 % ≥$ 166,550 ≥ 10.00 % Tier 1 capital (to risk-weighted assets) 199,772 11.99 ≥$ 99,930 ≥ 6.00 ≥$ 133,240 ≥ 8.00 Common Equity Tier 1 capital (to risk-weighted assets) 198,264 11.99 ≥$ 74,947 ≥ 4.50 ≥$ 108,257 ≥ 6.50 Tier 1 capital (to average assets) 199,772 9.00 ≥$ 88,769 ≥ 4.00 ≥$ 110,961 ≥ 5.00 As of December 31, 2022: Total capital (to risk-weighted assets) $ 211,055 13.58 % ≥$ 124,303 ≥ 8.00 % ≥$ 155,379 ≥ 10.00 % Tier 1 capital (to risk-weighted assets) 194,124 12.49 ≥$ 93,228 ≥ 6.00 ≥$ 124,303 ≥ 8.00 Common Equity Tier 1 capital (to risk-weighted assets) 194,124 12.49 ≥$ 69,921 ≥ 4.50 ≥$ 100,997 ≥ 6.50 Tier 1 capital (to average assets) 194,124 9.36 ≥$ 82,934 ≥ 4.00 ≥$ 103,668 ≥ 5.00

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
Stock Based Compensation [Abstract]
Summary of Stock Option Activity	2023 2022 Weighted Weighted Average Average Exercise Intrinsic Exercise Intrinsic Options Price Value Options Price Value Outstanding, beginning of year 218,975 $ 26.70 226,075 $ 26.37 Granted 41,000 29.66 38,000 33.53 Exercised ( 38,000 ) 23.30 ( 34,425 ) 19.08 Forfeited ( 6,250 ) 29.16 ( 10,675 ) 27.56 Outstanding, end of year 215,725 $ 29.81 $ 759 218,975 $ 26.70 $ 1,100 Exercisable, end of year 174,725 $ 29.85 $ 626 180,975 $ 27.68 $ 1,100
Schedule of Fair Value Assumptions	Years Ended December 31, 2023 2022 Dividend yield 3.59 % 3.57 % Expected life 10 years 10 years Expected volatility 35.09 % 35.01 % Risk-free interest rate 3.88 % 3.87 % Weighted average fair value of options granted $ 8.90 $ 10.06
Schedule of Outstanding Stock Options	Options Exercise Remaining Options Exercise Outstanding Price Life, Years Exercisable Price 4,125 $ 19.39 1.0 4,125 $ 19.39 7,125 19.03 1.9 7,125 19.03 10,125 22.37 3.0 10,125 22.37 23,750 32.81 4.0 23,750 32.81 20,600 32.34 5.0 20,600 32.34 22,500 36.02 6.0 22,500 36.02 23,500 26.93 7.0 23,500 26.93 1,000 26.35 7.3 1,000 26.35 1,000 25.38 7.5 1,000 25.38 27,500 25.80 8.0 27,500 25.80 33,500 33.53 9.0 33,500 33.53 2,500 29.60 9.2 38,500 29.66 10.0 Total 215,725 174,725
Summary of Restricted Stock Activity	2023 2022 Weighted-Average Weighted-Average Number of Grant Date Number of Grant Date Shares Fair Value Shares Fair Value Non-vested, beginning of year 44,460 $ 30.12 32,030 $ 26.76 Granted 19,446 29.66 23,000 30.25 Vested ( 15,090 ) 30.20 ( 10,570 ) 30.89 Forfeited ( 2,850 ) 30.15 — — Non-vested at December 31 45,966 $ 29.90 44,460 $ 30.12

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Computations of Basic and Diluted Earnings Per Share	Years Ended December 31, 2023 2022 (In Thousands, Except Per Share Data) Numerator, net income $ 16,759 $ 29,233 Denominator: Weighted average shares outstanding 8,105 8,174 Less: Weighted average unvested restricted shares ( 43 ) ( 37 ) Denominator: Basic earnings per share 8,062 8,137 Weighted average shares outstanding, basic 8,062 8,137 Add: Dilutive effect of stock options and restricted stock 22 40 Denominator: Diluted earnings per share 8,084 8,177 Basic earnings per common share $ 2.08 $ 3.59 Diluted earnings per common share $ 2.07 $ 3.58

Off-Balance Sheet Financial I_2

Off-Balance Sheet Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Off-Balance Sheet Financial Instruments [Abstract]
Schedule of Fair Value, Off-balance Sheet Risks	December 31, 2023 2022 (In Thousands) Commitments to grant loans $ 72,625 $ 90,379 Unfunded commitments under lines of credit 154,339 149,883 Standby letters of credit 8,336 15,052 $ 235,300 $ 255,314

Interest Rate Swaps (Tables)

Interest Rate Swaps (Tables)	12 Months Ended
	Dec. 31, 2023
Interest Rate Swaps [Abstract]
Summary of Derivatives	(Amounts in thousands) Notional Amount, December 31, Fair Value December 31, 2023 2022 Interest Rate Paid Interest Rate Received 2023 2022 Customer interest rate swap Maturing November, 2030 $ 6,145 $ 6,513 Term SOFR + Margin Fixed $ 746 $ 889 Maturing December, 2030 4,032 4,297 Term SOFR + Margin Fixed 479 575 Total $ 10,177 $ 10,810 $ 1,225 $ 1,464 Third party interest rate swap Maturing November, 2030 $ 6,145 $ 6,513 Fixed Term SOFR + Margin $ 746 $ 889 Maturing December, 2030 4,032 4,297 Fixed Term SOFR + Margin 479 575 Total $ 10,177 $ 10,810 $ 1,225 $ 1,464
Fair Value of Derivative Instruments	(Amounts in thousands) Assets Liabilities Balance Sheet Location Fair Value Balance Sheet Location Fair Value December 31, 2023 Interest rate derivatives Other assets $ 1,225 Other liabilities $ 1,225 December 31, 2022 Interest rate derivatives Other assets 1,464 Other liabilities $ 1,464

Fair Values of Financial Inst_2

Fair Values of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Values of Financial Instruments [Abstract]
Fair Value, Assets Measured on Recurring Basis	Fair Value Measurement Reporting Date using Description Total Level 1 Level 2 Level 3 December 31, 2023 ASSETS U.S. Treasury securities $ 53,600 $ — $ 53,600 $ — U.S. Government agencies 15,996 — 15,996 — States and political subdivisions 129,479 — 129,479 — Mortgage-backed securities-government sponsored entities 207,184 — 207,184 — Interest rate derivatives 1,225 — 1,225 — LIABILITIES Interest rate derivatives 1,225 — 1,225 — December 31, 2022 ASSETS U.S. Treasury securities $ 41,854 $ — $ 41,854 $ — U.S. Government agencies 18,323 — 18,323 — States and political subdivisions 127,852 — 127,852 — Mortgage-backed securities-government sponsored entities 230,898 — 230,898 — Interest rate derivatives 1,464 — 1,464 — LIABILITIES Interest rate derivatives 1464 — 1464 —
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis	Fair Value Measurement Reporting Date using Description Total Level 1 Level 2 Level 3 December 31, 2023 Individually analyzed loans held for investment $ 7,487 $ — $ — $ 7,487 Foreclosed real estate 97 — — 97 December 31, 2022 Impaired loans $ 413 $ — $ — $ 413 Foreclosed real estate 346 — — 346
Additional Qualitative Information about Level 3 Assets	Quantitative Information about Level 3 Fair Value Measurements (dollars in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2023 Individually analyzed loans held for investment $ 7,487 Appraisal of collateral(1) Appraisal adjustments(2) 0 %- 10.0 % ( 2.68 %) Foreclosed real estate owned $ 97 Appraisal of collateral(1) Liquidation Expenses(2) 16.67 %- 37.20 % ( 28.07 %) Quantitative Information about Level 3 Fair Value Measurements (dollars in thousands) Fair Value Estimate Valuation Techniques Unobservable Input Range (Weighted Average) December 31, 2022 Impaired loans $ 413 Appraisal of collateral(1) Appraisal adjustments(2) 0 %- 10.0 % ( 8.92 %) Foreclosed real estate owned $ 346 Appraisal of collateral(1) Liquidation Expenses(2) 7.00 % ( 7.00 %) (1) Fair value is generally determined through independent appraisals of the underlying collateral, which generally include various Level 3 inputs which are not identifiable, less any associated allowance. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal.
Fair Value, by Balance Sheet Grouping	Fair Value Measurements at December 31, 2023 Carrying Fair Amount Value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents (1) $ 66,120 $ 66,120 $ 66,120 $ — $ — Loans receivable, net 1,584,650 1,521,667 — — 1,521,667 Mortgage servicing rights 188 506 — — 506 Regulatory stock (1) 7,318 7,318 7,318 — — Bank owned life insurance (1) 46,439 46,439 46,439 — — Accrued interest receivable (1) 8,123 8,123 8,123 — — Financial liabilities: Deposits 1,795,159 1,800,104 1,086,050 — 714,054 Short-term borrowings (1) 74,076 74,076 74,076 — — Other borrowings 124,236 124,058 — — 124,058 Accrued interest payable (1) 10,510 10,510 10,510 — — Off-balance sheet financial instruments: Commitments to extend credit and outstanding letters of credit — — — — — Fair Value Measurements at December 31, 2022 Carrying Fair Amount Value Level 1 Level 2 Level 3 Financial assets: Cash and cash equivalents (1) $ 31,866 $ 31,866 $ 31,866 $ — $ — Loans receivable, net 1,456,946 1,418,300 — — 1,418,300 Mortgage servicing rights 213 498 — — 498 Regulatory stock (1) 5,418 5,418 5,418 — — Bank owned life insurance (1) 43,364 43,364 43,364 — — Accrued interest receivable (1) 6,917 6,917 6,917 — — Financial liabilities: Deposits 1,727,727 1,727,184 1,223,958 — 503,226 Short-term borrowings (1) 93,215 93,215 93,215 — — Other borrowings 40,000 40,074 — — 40,074 Accrued interest payable (1) 2,653 2,653 2,653 — — Off-balance sheet financial instruments: Commitments to extend credit and outstanding letters of credit — — — — — (1) This financial instrument is carried at cost, which approximates the fair value of the instrument.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Abstract]
Summary of Changes In Accumulated Other Comprehensive Income (Loss)	Unrealized gains on available for sale securities (a) Unrealized gain on pension liability (a) Total (a) Balance as of December 31, 2022 $ ( 57,931 ) $ 578 $ ( 57,353 ) Other comprehensive income (loss) before reclassification 9,924 ( 84 ) 9,840 Amount reclassified from accumulated other comprehensive loss 165 — 165 Total other comprehensive income 10,089 ( 84 ) 10,005 Balance as of December 31, 2023 $ ( 47,842 ) $ 494 $ ( 47,348 ) Unrealized gains on available for sale securities (a) Unrealized gain on pension liability (a) Balance as of December 31, 2021 $ ( 1,453 ) $ 1,197 $ ( 256 ) Other comprehensive income (loss) before reclassification ( 56,476 ) ( 619 ) ( 57,095 ) Amount reclassified from accumulated other comprehensive loss ( 2 ) — ( 2 ) Total other comprehensive loss ( 56,478 ) ( 619 ) ( 57,097 ) Balance as of December 31, 2022 $ ( 57,931 ) $ 578 $ ( 57,353 ) (a) All amounts are net of tax. Amounts in parentheses indicate debits.
Significant Amounts Reclassified out of each Component of Accumulated Other Comprehensive Income (Loss)	Amount Reclassified From Accumulated Affected Line Item in Other Consolidated Comprehensive Statements of Details about other comprehensive income Income (a) Income Twelve months Twelve months ended ended December 31, December 31, 2023 2022 Unrealized gains on available for sale securities $ ( 209 ) $ 3 Net realized gains on sales of securities 44 ( 1 ) Income tax expense $ ( 165 ) $ 2 (a) Amounts in parentheses indicate debits to net income.

Norwood Financial Corp (Paren_2

Norwood Financial Corp (Parent Company Only) Financial Information (Tables) - Parent Company [Member]	12 Months Ended
	Dec. 31, 2023
Condensed Financial Statements, Captions [Line Items]
Parent Company Only – Balance Sheets	BALANCE SHEETS December 31, 2023 2022 (In Thousands) ASSETS Cash on deposit in bank subsidiary $ 1,699 $ 3,938 Investment in bank subsidiary 180,508 164,248 Other assets 2,666 2,365 Total assets $ 184,873 $ 170,551 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities $ 3,803 $ 3,466 Stockholders’ equity 181,070 167,085 Total liabilities and stockholders' equity $ 184,873 $ 170,551
Parent Company Only – Statements of Income	STATEMENTS OF INCOME Years Ended December 31, 2023 2022 Income: (In Thousands) Dividends from bank subsidiary $ 9,483 $ 13,228 Expenses 834 743 8,649 12,485 Income tax benefit ( 245 ) ( 219 ) 8,894 12,704 Equity in undistributed earnings of subsidiary 7,865 16,529 Net Income $ 16,759 $ 29,233 Comprehensive Income (Loss) $ 26,764 $ ( 27,864 )
Parent Company Only – Statements of Cash Flows	Years Ended December 31, 2023 2022 (In Thousands) CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 16,759 $ 29,233 Adjustments to reconcile net income to net cash provided by operating activities: Undistributed earnings of bank subsidiary ( 7,865 ) ( 16,529 ) Other, net 398 607 Net Cash Provided by Operating Activities 9,292 13,311 CASH FLOWS FROM FINANCING ACTIVITIES Stock options exercised 886 657 Sale of treasury stock for ESOP 100 132 Acquisition of treasury stock ( 3,100 ) ( 2,515 ) Cash dividends paid ( 9,417 ) ( 9,158 ) Net Cash Used in Financing Activities ( 11,531 ) ( 10,884 ) Net (Decrease) Increase in Cash and Cash Equivalents ( 2,239 ) 2,427 CASH AND CASH EQUIVALENTS - BEGINNING 3,938 1,511 CASH AND CASH EQUIVALENTS - ENDING $ 1,699 $ 3,938

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) loan item $ / shares	Dec. 31, 2022 USD ($) loan
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained Earnings (Accumulated Deficit)	$ 135,284,000	$ 130,020,000
Accounting Standards Update [Extensible Enumeration]	us-gaap:AccountingStandardsUpdate201613Member
Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]	Accrued Investment Income Receivable
Recorded Investment, With an allowance recorded		50,000
Regulatory Stock, Par Value | $ / shares	$ 100
Loan servicing assets, impairment	$ 0	0
Servicing Assets	$ 188,000	213,000
Number of acquisitions | item	3
Goodwill	$ 29,266,000	29,266,000
Goodwill, Impairment Loss	0	0
Intangible Assets, Net (Excluding Goodwill)	221,000	306,000
Finite-Lived Intangible Assets, Accumulated Amortization	$ 1,533,000	1,448,000
Finite-Lived Intangible Asset, Useful Life	10 years
Amortization of Intangibles	$ 85,000	101,000
Unrecognized Tax Benefits	0	0
Unrecognized tax benefits expected within next twelve months	0
Impaired Loans [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets, Fair Value Disclosure	7,487,000	413,000
Impaired Loans, Cumulative Charge-Offs	$ 5,277,000	$ 0
Loan [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of loans with related allowance | loan	21	1
Recorded Investment, With an allowance recorded	$ 553,000	$ 50,000
Impaired Loans, Cumulative Charge-Offs	0	0
Real Estate Owned, Valuation Allowance	135,000	50,000
Cumulative Effect, Period of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained Earnings (Accumulated Deficit)		1,751,000
Provision for credit loss expense - loans		260,000
ACL on debt securities available for sale		0
Allowance for credit losses for PCD assets		$ 250,000
Accrued interest receivable	$ 1,940,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Schedule of Estimated Useful Lives ) (Details)	Dec. 31, 2023
Minimum [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Minimum [Member] | Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] | Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Maximum [Member] | Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Schedule of Estimated Future Amortization Expense for the Core Deposit Intangible) (Details)	Dec. 31, 2023 USD ($)
Summary of Significant Accounting Policies [Abstract]
2024	$ 69,000
2025	54,000
2026	38,000
2027	26,000
2028	19,000
Thereafter	15,000
Amortization Expense for the Core Deposit Intangible, Total	$ 221,000

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Noninterest Income) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Noninterest Income (in scope of Topic 606)	$ 7,136,000	$ 8,761,000
Net realized (losses) gains on sales of securities	(209,000)	3,000
Loan servicing fees	122,000	78,000
Gain on sales of loans	63,000	3,000
Earnings on and proceeds from bank-owned life insurance	1,012,000	1,087,000
Noninterest Income (out-of-scope of Topic 606)	988,000	1,171,000
Total other income	8,124,000	9,932,000
Service Charges On Deposit Accounts [Member]
Noninterest Income (in scope of Topic 606)	428,000	419,000
ATM Fees [Member]
Noninterest Income (in scope of Topic 606)	446,000	452,000
Overdraft Fees [Member]
Noninterest Income (in scope of Topic 606)	1,344,000	1,155,000
Safe Deposit Box Rental [Member]
Noninterest Income (in scope of Topic 606)	92,000	93,000
Loan Related Service Fees [Member]
Noninterest Income (in scope of Topic 606)	584,000	849,000
Debit Card Fees[Member]
Noninterest Income (in scope of Topic 606)	2,301,000	2,496,000
Fiduciary Activities [Member]
Noninterest Income (in scope of Topic 606)	898,000	845,000
Commissions On Mutual Funds And Annuities [Member]
Noninterest Income (in scope of Topic 606)	296,000	119,000
Gains On Sales Of Other Real Estate Owned [Member]
Noninterest Income (in scope of Topic 606)	80,000	427,000
Other Income [Member]
Noninterest Income (in scope of Topic 606)	$ 667,000	$ 1,906,000

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Changes from Incurred Loss Model to Expected Credit Loss Model) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans	$ 18,968,000	$ 16,999,000
ACL		19,794,000
Pre Adoption [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		16,999,000	$ 16,442,000
ACL		16,999,000
Adoption Impact [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		2,466,000
ACL		2,795,000
Unfunded Loan Commitment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL for unfunded commitments		329,000
Unfunded Loan Commitment [Member] | Adoption Impact [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL for unfunded commitments		329,000
Residential Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans	1,351,000	1,288,000
Residential Real Estate Loans [Member] | Pre Adoption [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		2,833,000	2,175,000
Residential Real Estate Loans [Member] | Adoption Impact [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		(1,545,000)
Commercial Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans	11,871,000	13,820,000
Commercial Real Estate Loans [Member] | Pre Adoption [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		8,293,000	10,878,000
Commercial Real Estate Loans [Member] | Adoption Impact [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		5,527,000
Agricultural Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		59,000
Agricultural Real Estate Loans [Member] | Pre Adoption [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		259,000
Agricultural Real Estate Loans [Member] | Adoption Impact [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		(200,000)
Construction Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans	933,000	797,000
Construction Real Estate Loans [Member] | Pre Adoption [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		409,000	133,000
Construction Real Estate Loans [Member] | Adoption Impact [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		388,000
Commercial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans	1,207,000	1,289,000
Commercial Loans [Member] | Pre Adoption [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		2,445,000	1,490,000
Commercial Loans [Member] | Adoption Impact [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		(1,156,000)
Other Agricultural Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		127,000
Other Agricultural Loans [Member] | Pre Adoption [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		124,000
Other Agricultural Loans [Member] | Adoption Impact [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		3,000
Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans	$ 3,454,000	2,085,000
Consumer Loans [Member] | Pre Adoption [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		2,636,000	$ 1,766,000
Consumer Loans [Member] | Adoption Impact [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
ACL on loans		$ (551,000)

Securities (Narrative) (Details

Securities (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) security	Dec. 31, 2022 USD ($)
Securities [Abstract]
Debt securities in unrealized loss position in the less than twelve months category | security	5
Debt securities in unrealized loss position in the twelve months or more category | security	331
Credit loss related to FHLB stock	$ 0
Available-for-sale Securities Pledged as Collateral	344,204,000	$ 378,472,000
Available-for-sale Securities, Gross Realized Gain (Loss)	4,000	14,000
Available-for-sale Securities, Gross Realized Losses	213,000	11,000
Proceeds from sales	$ 3,345,000	$ 5,113,000

Securities (Schedule of Amortiz

Securities (Schedule of Amortized Cost Gross Unrealized Gains and Losses, and Fair Values of Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Investments [Line Items]
Available for Sale, Amortized Cost, Total	$ 466,818
Available for Sale, Fair Value	406,259	$ 418,927
Debt Securities [Member]
Schedule of Investments [Line Items]
Available for Sale, Amortized Cost, Total	466,818	492,256
Available for Sale, Gross Unrealized Gains	14	2
Available for Sale, Gross Unrealized Losses	(60,573)	(73,331)
Available for Sale, Fair Value	406,259	418,927
U.S. Treasury Securities [Member]
Schedule of Investments [Line Items]
Available for Sale, Amortized Cost, Total	55,968	45,066
Available for Sale, Gross Unrealized Gains	14
Available for Sale, Gross Unrealized Losses	(2,382)	(3,212)
Available for Sale, Fair Value	53,600	41,854
U.S. Government Agencies [Member]
Schedule of Investments [Line Items]
Available for Sale, Amortized Cost, Total	18,486	21,266
Available for Sale, Gross Unrealized Losses	(2,490)	(2,943)
Available for Sale, Fair Value	15,996	18,323
States And Political Subdivisions [Member]
Schedule of Investments [Line Items]
Available for Sale, Amortized Cost, Total	151,764	157,524
Available for Sale, Gross Unrealized Gains		2
Available for Sale, Gross Unrealized Losses	(22,285)	(29,674)
Available for Sale, Fair Value	129,479	127,852
Mortgage-backed Securities-Government Sponsored Entities [Member]
Schedule of Investments [Line Items]
Available for Sale, Amortized Cost, Total	240,600	268,400
Available for Sale, Gross Unrealized Losses	(33,416)	(37,502)
Available for Sale, Fair Value	$ 207,184	$ 230,898

Securities (Schedule of Investm

Securities (Schedule of Investments' Gross Unrealized Losses and Fair Value Aggregated by Security Type and Length of Time that Individual Securities have been in a Continuous Unrealized Loss Position) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities [Member]
Schedule of Investments [Line Items]
Less than 12 Months, Fair Value	$ 2,261	$ 203,095
Less than 12 Months, Unrealized Losses	(12)	(23,567)
12 Months or More, Fair Value	389,465	212,027
12 Months or More, Unrealized Losses	(60,561)	(49,764)
Total, Fair Value	391,726	415,122
Total, Unrealized Losses	(60,573)	(73,331)
U.S. Treasury Securities [Member]
Schedule of Investments [Line Items]
Less than 12 Months, Fair Value		25,733
Less than 12 Months, Unrealized Losses		(849)
12 Months or More, Fair Value	40,833	16,121
12 Months or More, Unrealized Losses	(2,382)	(2,363)
Total, Fair Value	40,833	41,854
Total, Unrealized Losses	(2,382)	(3,212)
U.S. Government Agencies [Member]
Schedule of Investments [Line Items]
Less than 12 Months, Fair Value		8,321
Less than 12 Months, Unrealized Losses		(885)
12 Months or More, Fair Value	15,996	10,002
12 Months or More, Unrealized Losses	(2,490)	(2,058)
Total, Fair Value	15,996	18,323
Total, Unrealized Losses	(2,490)	(2,943)
States And Political Subdivisions [Member]
Schedule of Investments [Line Items]
Less than 12 Months, Fair Value	2,261	66,680
Less than 12 Months, Unrealized Losses	(12)	(11,194)
12 Months or More, Fair Value	125,452	57,367
12 Months or More, Unrealized Losses	(22,273)	(18,480)
Total, Fair Value	127,713	124,047
Total, Unrealized Losses	(22,285)	(29,674)
Mortgage-backed Securities-Government Sponsored Entities [Member]
Schedule of Investments [Line Items]
Less than 12 Months, Fair Value		102,361
Less than 12 Months, Unrealized Losses		(10,639)
12 Months or More, Fair Value	207,184	128,537
12 Months or More, Unrealized Losses	(33,416)	(26,863)
Total, Fair Value	207,184	230,898
Total, Unrealized Losses	$ (33,416)	$ (37,502)

Securities (Schedule of Amort_2

Securities (Schedule of Amortized Cost and Fair Value of Debt Securities by Contractual Maturity) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Securities [Abstract]
Available for Sale, Amortized Cost, Due in one year or less	$ 28,999
Available for Sale, Amortized Cost, Due after one year through five years	42,636
Available for Sale, Amortized Cost, Due after five years through ten years	70,136
Available for Sale, Amortized Cost, Due after ten years	84,447
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis, Total	226,218
Available for Sale, Amortized Cost, Mortgage-backed securities-government sponsored entities	240,600
Available for Sale, Amortized Cost, Total	466,818
Available for Sale, Fair Value, Due in one year or less	28,836
Available for Sale, Fair Value, Due after one year through five years	39,606
Available for Sale, Fair Value, Due after five years through ten years	57,770
Available for Sale, Fair Value, Due after ten years	72,863
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Total	199,075
Available for Sale, Fair Value, Mortgage-backed securities-government sponsored entities	207,184
Available for Sale, Fair Value, Total	$ 406,259	$ 418,927

Loans Receivable and Allowanc_3

Loans Receivable and Allowance for Credit Losses (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) loan	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Real Estate Acquired Through Foreclosure	$ 97,000	$ 346,000
Number Of Properties Under Foreclosure Proceedings | loan	2
Annual Loan Review threshold, amount	$ 1,500,000
Financing Receivable, before Allowance for Credit Loss	1,603,877,000	1,474,424,000
Proceeds from Sale of Mortgage Loans Held-for-sale	4,973,000	845,000
Allowance for Loan and Lease Losses, Adjustments, Other		2,400,000
Allowance for Loan and Lease Losses, Period Increase (Decrease)	1,969,000	557,000
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	694,000	182,000
Allowance for Loan and Lease Losses, Real Estate	18,968,000	16,999,000	$ 16,442,000
Servicing Asset at Amortized Cost	59,200,000	60,000,000
Outstanding Balance		8,368,000
Charge offs	6,208,000
Allowance for loan losses	18,968,000	16,999,000
(Release of) Provision for credit losses	5,581,000
Total	7,622,000
Residential Rentals [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Charge offs	44,000
Commercial Rentals [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Charge offs	6,000
Residential Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage Loans in Process of Foreclosure, Amount	98,000
Financing Receivable, before Allowance for Credit Loss	316,546,000	298,813,000
Proceeds from Sale of Mortgage Loans Held-for-sale	5,036,000	848,000
Gross Realized Gains on Loans	63,000	3,000
Gross Realized Losses on Loans	0	0
Charge offs	34,000
Allowance for loan losses	1,351,000	1,288,000
(Release of) Provision for credit losses	91,000
Total	432,000
Residential Real Estate Loans [Member] | Hospitality Lodging Industry [Member] | Loans Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 115,200,000
Concentration Risk, Percentage	7.20%
Commercial Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 675,156,000	651,544,000
Charge offs	154,000
Allowance for loan losses	11,871,000	13,820,000
(Release of) Provision for credit losses	(1,810,000)
Total	2,211,000
Commercial Real Estate Loans [Member] | Commercial Rentals [Member] | Loans Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 149,200,000
Concentration Risk, Percentage	9.30%
COVID [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for Loan and Lease Losses, Adjustments, Other		2,300,000
Allowance for Loan and Lease Losses, Period Increase (Decrease)		445,000
Adoption Impact [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses		2,466,000
Adoption Impact [Member] | Residential Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses		(1,545,000)
Adoption Impact [Member] | Commercial Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses		$ 5,527,000
Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 2,692,000
Real Estate [Member] | Residential Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	432,000
Real Estate [Member] | Commercial Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	2,211,000
Other Collateral Pledged [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 4,930,000

Loans Receivable and Allowanc_4

Loans Receivable and Allowance for Credit Losses (Composition of the Loan Portfolio) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 1,603,877,000	$ 1,474,424,000
Deferred fees, net	(259,000)	(479,000)
Total loans receivable	1,603,618,000	1,473,945,000
Allowance for credit losses	(18,968,000)	(16,999,000)
Net loans receivable	$ 1,584,650,000	$ 1,456,946,000
Percent of Loans	100%	100%
Residential Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 316,546,000	$ 298,813,000
Allowance for credit losses	$ (1,351,000)	$ (1,288,000)
Percent of Loans	19.70%	20.30%
Commercial Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 675,156,000	$ 651,544,000
Allowance for credit losses	$ (11,871,000)	$ (13,820,000)
Percent of Loans	42.10%	44.20%
Agricultural Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 63,859,000	$ 68,915,000
Allowance for credit losses		$ (59,000)
Percent of Loans	4%	4.70%
Construction Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 51,453,000	$ 32,469,000
Allowance for credit losses	$ (933,000)	$ (797,000)
Percent of Loans	3.20%	2.20%
Commercial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 200,576,000	$ 187,257,000
Allowance for credit losses	$ (1,207,000)	$ (1,289,000)
Percent of Loans	12.50%	12.70%
Other Agricultural Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 31,966,000	$ 35,277,000
Allowance for credit losses		$ (127,000)
Percent of Loans	2%	2.40%
Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 264,321,000	$ 200,149,000
Allowance for credit losses	$ (3,454,000)	$ (2,085,000)
Percent of Loans	16.50%	13.50%

Loans Receivable and Allowanc_5

Loans Receivable and Allowance for Credit Losses (Changes in the Accretable Yield for Purchased Credit Impaired Loans) (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Loans Receivable and Allowance for Credit Losses [Abstract]
Balance at beginning of period	$ 1,884,000
Accretion	(710,000)
Reclassification and other	653,000
Balance at end of period	$ 1,827,000

Loans Receivable and Allowanc_6

Loans Receivable and Allowance for Credit Losses (Information Regarding Loans Acquired and Accounted for in Accordance with ASC 310-30) (Details)	Dec. 31, 2022 USD ($)
Loans Receivable and Allowance for Credit Losses [Abstract]
Outstanding Balance	$ 8,368,000
Carrying Amount	$ 6,290,000

Loans Receivable and Allowanc_7

Loans Receivable and Allowance for Credit Losses (Summary of Amount of Loans in Each Category that were Individually and Collectively Evaluated for Impairment) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	$ 7,622,000	$ 463,000
Loans acquired with deteriorated credit quality		6,290,000
Collectively evaluated for impairment	1,596,255,000	1,467,671,000
Total	1,603,877,000	1,474,424,000
Residential Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	432,000
Loans acquired with deteriorated credit quality		567,000
Collectively evaluated for impairment	316,114,000	298,246,000
Total	316,546,000	298,813,000
Commercial Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	2,211,000	402,000
Loans acquired with deteriorated credit quality		2,049,000
Collectively evaluated for impairment	672,945,000	649,093,000
Total	675,156,000	651,544,000
Agricultural Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired with deteriorated credit quality		2,034,000
Collectively evaluated for impairment	63,859,000	66,881,000
Total	63,859,000	68,915,000
Construction Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Collectively evaluated for impairment	51,453,000	32,469,000
Total	51,453,000	32,469,000
Commercial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	4,264,000	61,000
Loans acquired with deteriorated credit quality		1,640,000
Collectively evaluated for impairment	196,312,000	185,556,000
Total	200,576,000	187,257,000
Other Agricultural Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Collectively evaluated for impairment	31,966,000	35,277,000
Total	31,966,000	35,277,000
Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	715,000
Collectively evaluated for impairment	263,606,000	200,149,000
Total	$ 264,321,000	$ 200,149,000

Loans Receivable and Allowanc_8

Loans Receivable and Allowance for Credit Losses (Impaired Loans and Related Interest Income by Loan Portfolio Class) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	$ 413
Impaired Financing Receivable, with Related Allowance, Recorded Investment	50
Impaired Financing Receivable, Recorded Investment	463
Unpaid Principal Balance, With no related allowance recorded	413
Unpaid Principal Balance, With an allowance recorded	50
Unpaid Principal Balance, Total	463
Associated Allowance	50
Average Recorded Investment, Total	764
Interest Income Recognized, Total	93
Commercial Real Estate Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	402
Impaired Financing Receivable, with Related Allowance, Recorded Investment	50
Impaired Financing Receivable, Recorded Investment	402
Unpaid Principal Balance, With no related allowance recorded	402
Unpaid Principal Balance, With an allowance recorded	50
Unpaid Principal Balance, Total	402
Associated Allowance	50
Average Recorded Investment, Total	740
Interest Income Recognized, Total	93
Commercial Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	11
Impaired Financing Receivable, Recorded Investment	61
Unpaid Principal Balance, With no related allowance recorded	11
Unpaid Principal Balance, Total	61
Associated Allowance	50
Average Recorded Investment, Total	$ 24

Loans Receivable and Allowanc_9

Loans Receivable and Allowance for Credit Losses (Summary of Recorded Investment by Internal Risk Rating Systems) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 1,603,877,000	$ 1,474,424,000
Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	134,225,000
2022	194,063,000
2021	146,073,000
2020	94,987,000
2019	93,173,000
Prior	239,295,000
Revolving Loans Amortized Cost Basis	69,741,000
Total	971,557,000
Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		942,993,000
Pass [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	132,372,000
2022	191,606,000
2021	145,229,000
2020	90,219,000
2019	92,513,000
Prior	229,990,000
Revolving Loans Amortized Cost Basis	63,589,000
Total	945,518,000
Pass [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		934,256,000
Special Mention [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	1,853,000
2022	1,823,000
2021	502,000
2020	1,650,000
2019	505,000
Prior	6,835,000
Revolving Loans Amortized Cost Basis	2,652,000
Total	15,820,000
Special Mention [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		2,187,000
Substandard [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2022	634,000
2021	342,000
2020	3,118,000
2019	155,000
Prior	2,470,000
Revolving Loans Amortized Cost Basis	3,500,000
Total	10,219,000
Substandard [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		6,550,000
Commercial Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	675,156,000	651,544,000
Commercial Real Estate Loans [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	79,796,000
2022	132,359,000
2021	112,345,000
2020	68,724,000
2019	72,516,000
Prior	194,505,000
Revolving Loans Amortized Cost Basis	14,911,000
Total	675,156,000
Current period gross charge-offs, 2019	112,000
Current period gross charge-offs, Prior	42,000
Current period gross charge-offs, Total	154,000
Commercial Real Estate Loans [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		651,544,000
Commercial Real Estate Loans [Member] | Pass [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	78,496,000
2022	131,948,000
2021	112,102,000
2020	65,949,000
2019	72,480,000
Prior	186,116,000
Revolving Loans Amortized Cost Basis	13,332,000
Total	660,423,000
Commercial Real Estate Loans [Member] | Pass [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		646,775,000
Commercial Real Estate Loans [Member] | Special Mention [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	1,300,000
2022	411,000
2021	243,000
2020	1,331,000
Prior	6,157,000
Revolving Loans Amortized Cost Basis	1,579,000
Total	11,021,000
Commercial Real Estate Loans [Member] | Special Mention [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		1,079,000
Commercial Real Estate Loans [Member] | Substandard [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	1,444,000
2019	36,000
Prior	2,232,000
Total	3,712,000
Commercial Real Estate Loans [Member] | Substandard [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		3,690,000
Agricultural Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	63,859,000	68,915,000
Agricultural Real Estate Loans [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	2,635,000
2022	13,017,000
2021	5,433,000
2020	8,624,000
2019	8,145,000
Prior	25,333,000
Revolving Loans Amortized Cost Basis	672,000
Total	63,859,000
Agricultural Real Estate Loans [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		68,915,000
Agricultural Real Estate Loans [Member] | Pass [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	2,635,000
2022	12,509,000
2021	5,433,000
2020	7,606,000
2019	7,746,000
Prior	24,654,000
Revolving Loans Amortized Cost Basis	522,000
Total	61,105,000
Agricultural Real Estate Loans [Member] | Pass [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		66,444,000
Agricultural Real Estate Loans [Member] | Special Mention [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2019	399,000
Prior	490,000
Revolving Loans Amortized Cost Basis	150,000
Total	1,039,000
Agricultural Real Estate Loans [Member] | Special Mention [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		368,000
Agricultural Real Estate Loans [Member] | Substandard [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2022	508,000
2020	1,018,000
Prior	189,000
Total	1,715,000
Agricultural Real Estate Loans [Member] | Substandard [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		2,103,000
Commercial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	200,576,000	187,257,000
Commercial Loans [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	49,124,000
2022	43,401,000
2021	25,042,000
2020	14,542,000
2019	9,934,000
Prior	15,621,000
Revolving Loans Amortized Cost Basis	42,912,000
Total	200,576,000
Current period gross charge-offs, 2022	32,000
Current period gross charge-offs, 2021	24,000
Current period gross charge-offs, 2020	4,856,000
Current period gross charge-offs, Prior	41,000
Current period gross charge-offs, Total	4,953,000
Commercial Loans [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		187,257,000
Commercial Loans [Member] | Pass [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	48,571,000
2022	41,863,000
2021	24,443,000
2020	13,752,000
2019	9,914,000
Prior	15,384,000
Revolving Loans Amortized Cost Basis	38,644,000
Total	192,571,000
Commercial Loans [Member] | Pass [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		186,966,000
Commercial Loans [Member] | Special Mention [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	553,000
2022	1,412,000
2021	257,000
2020	134,000
2019	20,000
Prior	188,000
Revolving Loans Amortized Cost Basis	768,000
Total	3,332,000
Commercial Loans [Member] | Special Mention [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		184,000
Commercial Loans [Member] | Substandard [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2022	126,000
2021	342,000
2020	656,000
Prior	49,000
Revolving Loans Amortized Cost Basis	3,500,000
Total	4,673,000
Commercial Loans [Member] | Substandard [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		107,000
Other Agricultural Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	31,966,000	35,277,000
Other Agricultural Loans [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	2,670,000
2022	5,286,000
2021	3,253,000
2020	3,097,000
2019	2,578,000
Prior	3,836,000
Revolving Loans Amortized Cost Basis	11,246,000
Total	31,966,000
Other Agricultural Loans [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		35,277,000
Other Agricultural Loans [Member] | Pass [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	2,670,000
2022	5,286,000
2021	3,251,000
2020	2,912,000
2019	2,373,000
Prior	3,836,000
Revolving Loans Amortized Cost Basis	11,091,000
Total	31,419,000
Other Agricultural Loans [Member] | Pass [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		34,071,000
Other Agricultural Loans [Member] | Special Mention [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2021	2,000
2020	185,000
2019	86,000
Revolving Loans Amortized Cost Basis	155,000
Total	428,000
Other Agricultural Loans [Member] | Special Mention [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		556,000
Other Agricultural Loans [Member] | Substandard [Member] | Non-Homogenous Pools [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2019	119,000
Total	$ 119,000
Other Agricultural Loans [Member] | Substandard [Member] | Aggregate Pass and Criticized Categories [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total		$ 650,000

Loans Receivable and Allowan_10

Loans Receivable and Allowance for Credit Losses (Summary of Recorded investment in Loan Classes Based on Payment Activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 1,603,877	$ 1,474,424
Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	178,300
2022	153,827
2021	89,184
2020	51,330
2019	28,551
Prior	98,851
Revolving Loans Amortized Cost Basis	32,277
Total	632,320
Performing [Member] | Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	178,189
2022	153,423
2021	89,066
2020	51,299
2019	28,452
Prior	98,517
Revolving Loans Amortized Cost Basis	32,227
Total	631,173
Nonperforming [Member] | Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	111
2022	404
2021	118
2020	31
2019	99
Prior	334
Revolving Loans Amortized Cost Basis	50
Total	1,147
Residential Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	316,546	298,813
Residential Real Estate Loans [Member] | Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	27,446
2022	62,178
2021	57,691
2020	35,357
2019	16,464
Prior	88,275
Revolving Loans Amortized Cost Basis	29,135
Total	316,546
Current period gross charge-offs, Prior	34
Current period gross charge-offs, Total	34
Residential Real Estate Loans [Member] | Performing [Member] | Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	27,446
2022	62,178
2021	57,691
2020	35,357
2019	16,406
Prior	87,951
Revolving Loans Amortized Cost Basis	29,085
Total	316,114
Residential Real Estate Loans [Member] | Nonperforming [Member] | Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2019	58
Prior	324
Revolving Loans Amortized Cost Basis	50
Total	432
Construction Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	51,453	32,469
Construction Real Estate Loans [Member] | Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	23,500
2022	14,906
2021	6,791
2020	1,599
2019	1,829
Prior	624
Revolving Loans Amortized Cost Basis	2,204
Total	51,453
Construction Real Estate Loans [Member] | Performing [Member] | Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	23,500
2022	14,906
2021	6,791
2020	1,599
2019	1,829
Prior	624
Revolving Loans Amortized Cost Basis	2,204
Total	51,453
Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	264,321	$ 200,149
Consumer Loans [Member] | Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	127,354
2022	76,743
2021	24,702
2020	14,374
2019	10,258
Prior	9,952
Revolving Loans Amortized Cost Basis	938
Total	264,321
Current period gross charge-offs, 2023	45
Current period gross charge-offs, 2022	710
Current period gross charge-offs, 2021	200
Current period gross charge-offs, 2020	35
Current period gross charge-offs, 2019	45
Current period gross charge-offs, Prior	28
Current period gross charge-offs, Revolving loans amortized cost basis	4
Current period gross charge-offs, Total	1,067
Consumer Loans [Member] | Performing [Member] | Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	127,243
2022	76,339
2021	24,584
2020	14,343
2019	10,217
Prior	9,942
Revolving Loans Amortized Cost Basis	938
Total	263,606
Consumer Loans [Member] | Nonperforming [Member] | Based on Payment Activity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
2023	111
2022	404
2021	118
2020	31
2019	41
Prior	10
Total	$ 715

Loans Receivable and Allowan_11

Loans Receivable and Allowance for Credit Losses (Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating) (Details)	Dec. 31, 2022 USD ($)
Performing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	$ 530,781,000
Nonperforming [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	650,000
Summarized by Performance of Individual Credits [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	531,431,000
Residential Real Estate Loans [Member] | Performing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	298,327,000
Residential Real Estate Loans [Member] | Nonperforming [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	486,000
Residential Real Estate Loans [Member] | Summarized by Performance of Individual Credits [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	298,813,000
Construction Real Estate Loans [Member] | Performing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	32,469,000
Construction Real Estate Loans [Member] | Nonperforming [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount
Construction Real Estate Loans [Member] | Summarized by Performance of Individual Credits [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	32,469,000
Consumer Loans [Member] | Performing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	199,985,000
Consumer Loans [Member] | Nonperforming [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	164,000
Consumer Loans [Member] | Summarized by Performance of Individual Credits [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Carrying Amount	$ 200,149,000

Loans Receivable and Allowan_12

Loans Receivable and Allowance for Credit Losses (Loan Portfolio Summarized by the Past Due Status) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans	$ 1,603,877,000	$ 1,474,424,000
Non-Accrual	7,622,000
Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Non-Accrual	7,622,000	1,113,000
Total Past Due and Non-Accrual	19,193,000	3,221,000
Purchased Credit-Impaired [Member]
Financing Receivable, Past Due [Line Items]
Loans	1,603,877,000	6,290,000
Financing Receivables, 1 to 30 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	1,584,684,000	1,464,913,000
Financing Receivables, 31 to 60 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	11,223,000	1,646,000
Financing Receivables, 61 to 90 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	348,000	462,000
Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans	316,546,000	298,813,000
Non-Accrual	432,000
Residential Real Estate Loans [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Non-Accrual	432,000	486,000
Total Past Due and Non-Accrual	1,322,000	896,000
Residential Real Estate Loans [Member] | Purchased Credit-Impaired [Member]
Financing Receivable, Past Due [Line Items]
Loans	316,546,000	567,000
Residential Real Estate Loans [Member] | Financing Receivables, 1 to 30 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	315,224,000	297,350,000
Residential Real Estate Loans [Member] | Financing Receivables, 31 to 60 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	877,000	187,000
Residential Real Estate Loans [Member] | Financing Receivables, 61 to 90 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	13,000	223,000
Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans	675,156,000	651,544,000
Non-Accrual	2,211,000
Commercial Real Estate Loans [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Non-Accrual	2,211,000	402,000
Total Past Due and Non-Accrual	8,388,000	807,000
Commercial Real Estate Loans [Member] | Purchased Credit-Impaired [Member]
Financing Receivable, Past Due [Line Items]
Loans	675,156,000	2,049,000
Commercial Real Estate Loans [Member] | Financing Receivables, 1 to 30 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	666,768,000	648,688,000
Commercial Real Estate Loans [Member] | Financing Receivables, 31 to 60 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	6,177,000	405,000
Agricultural Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans	63,859,000	68,915,000
Agricultural Real Estate Loans [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due and Non-Accrual	127,000	130,000
Agricultural Real Estate Loans [Member] | Purchased Credit-Impaired [Member]
Financing Receivable, Past Due [Line Items]
Loans	63,859,000	2,034,000
Agricultural Real Estate Loans [Member] | Financing Receivables, 1 to 30 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	63,732,000	66,751,000
Agricultural Real Estate Loans [Member] | Financing Receivables, 31 to 60 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	127,000	130,000
Construction Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans	51,453,000	32,469,000
Construction Real Estate Loans [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due and Non-Accrual	18,000
Construction Real Estate Loans [Member] | Purchased Credit-Impaired [Member]
Financing Receivable, Past Due [Line Items]
Loans	51,453,000
Construction Real Estate Loans [Member] | Financing Receivables, 1 to 30 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	51,435,000	32,469,000
Construction Real Estate Loans [Member] | Financing Receivables, 61 to 90 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	18,000
Commercial Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans	200,576,000	187,257,000
Non-Accrual	4,264,000
Commercial Loans [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Non-Accrual	4,264,000	61,000
Total Past Due and Non-Accrual	7,588,000	132,000
Commercial Loans [Member] | Purchased Credit-Impaired [Member]
Financing Receivable, Past Due [Line Items]
Loans	200,576,000	1,640,000
Commercial Loans [Member] | Financing Receivables, 1 to 30 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	192,988,000	185,485,000
Commercial Loans [Member] | Financing Receivables, 31 to 60 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	3,170,000	71,000
Commercial Loans [Member] | Financing Receivables, 61 to 90 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	154,000
Other Agricultural Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans	31,966,000	35,277,000
Other Agricultural Loans [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due and Non-Accrual	7,000
Other Agricultural Loans [Member] | Purchased Credit-Impaired [Member]
Financing Receivable, Past Due [Line Items]
Loans	31,966,000
Other Agricultural Loans [Member] | Financing Receivables, 1 to 30 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	31,959,000	35,277,000
Other Agricultural Loans [Member] | Financing Receivables, 31 to 60 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	7,000
Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Loans	264,321,000	200,149,000
Non-Accrual	715,000
Consumer Loans [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Non-Accrual	715,000	164,000
Total Past Due and Non-Accrual	1,743,000	1,256,000
Consumer Loans [Member] | Purchased Credit-Impaired [Member]
Financing Receivable, Past Due [Line Items]
Loans	264,321,000
Consumer Loans [Member] | Financing Receivables, 1 to 30 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	262,578,000	198,893,000
Consumer Loans [Member] | Financing Receivables, 31 to 60 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	865,000	853,000
Consumer Loans [Member] | Financing Receivables, 61 to 90 Days Past Due [Member] | Company Originated [Member]
Financing Receivable, Past Due [Line Items]
Loans	$ 163,000	$ 239,000

Loans Receivable and Allowan_13

Loans Receivable and Allowance for Credit Losses (Summary of Carrying Value of Loan on Nonaccrual Status) (Details)	Dec. 31, 2023 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual with no ACL	$ 7,069,000
Nonaccrual with ACL	553,000
Non-Accrual	7,622,000
Total Nonperforming	7,622,000
Residential Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual with no ACL	432,000
Non-Accrual	432,000
Total Nonperforming	432,000
Commercial Real Estate Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual with no ACL	2,211,000
Non-Accrual	2,211,000
Total Nonperforming	2,211,000
Commercial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual with no ACL	4,264,000
Non-Accrual	4,264,000
Total Nonperforming	4,264,000
Consumer Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual with no ACL	162,000
Nonaccrual with ACL	553,000
Non-Accrual	715,000
Total Nonperforming	$ 715,000

Loans Receivable and Allowan_14

Loans Receivable and Allowance for Credit Losses (Summary of Collateral Dependent Nonaccrual Loans And Leases) (Details)	Dec. 31, 2023 USD ($)
Financing Receivable, Past Due [Line Items]
Total	$ 7,622,000
Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Total	2,692,000
Other Collateral Pledged [Member]
Financing Receivable, Past Due [Line Items]
Total	4,930,000
Residential Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Total	432,000
Residential Real Estate Loans [Member] | Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Total	432,000
Commercial Real Estate Loans [Member]
Financing Receivable, Past Due [Line Items]
Total	2,211,000
Commercial Real Estate Loans [Member] | Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Total	2,211,000
Commercial Loans [Member]
Financing Receivable, Past Due [Line Items]
Total	4,264,000
Commercial Loans [Member] | Real Estate [Member]
Financing Receivable, Past Due [Line Items]
Total	49,000
Commercial Loans [Member] | Other Collateral Pledged [Member]
Financing Receivable, Past Due [Line Items]
Total	4,215,000
Consumer Loans [Member]
Financing Receivable, Past Due [Line Items]
Total	715,000
Consumer Loans [Member] | Other Collateral Pledged [Member]
Financing Receivable, Past Due [Line Items]
Total	$ 715,000

Loans Receivable and Allowan_15

Loans Receivable and Allowance for Credit Losses (Allowance for Credit Losses and Recorded Investment in Financing Receivables) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	$ 16,999,000
Charge Offs	(6,208,000)
Recoveries	130,000
(Release of) Provision for credit losses	5,581,000
Ending balance,	18,968,000	$ 16,999,000
Ending balance individually evaluated for impairment	135,000
Ending balance collectively evaluated for impairment	18,833,000
Residential Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	1,288,000
Charge Offs	(34,000)
Recoveries	6,000
(Release of) Provision for credit losses	91,000
Ending balance,	1,351,000	1,288,000
Ending balance collectively evaluated for impairment	1,351,000
Commercial Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	13,820,000
Charge Offs	(154,000)
Recoveries	15,000
(Release of) Provision for credit losses	(1,810,000)
Ending balance,	11,871,000	13,820,000
Ending balance collectively evaluated for impairment	11,871,000
Farmland [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
(Release of) Provision for credit losses	(1,000)
Ending balance,	58,000
Ending balance collectively evaluated for impairment	58,000
Construction Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	797,000
(Release of) Provision for credit losses	136,000
Ending balance,	933,000	797,000
Ending balance collectively evaluated for impairment	933,000
Commercial Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	1,289,000
Charge Offs	(4,953,000)
Recoveries	21,000
(Release of) Provision for credit losses	4,850,000
Ending balance,	1,207,000	1,289,000
Ending balance collectively evaluated for impairment	1,207,000
Other Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
(Release of) Provision for credit losses	(33,000)
Ending balance,	94,000
Ending balance collectively evaluated for impairment	94,000
Consumer Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	2,085,000
Charge Offs	(1,067,000)
Recoveries	88,000
(Release of) Provision for credit losses	2,348,000
Ending balance,	3,454,000	2,085,000
Ending balance individually evaluated for impairment	135,000
Ending balance collectively evaluated for impairment	3,319,000
Pre Adoption [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	16,999,000	16,442,000
Charge Offs		(665,000)
Recoveries		322,000
(Release of) Provision for credit losses		900,000
Ending balance,		16,999,000
Ending balance individually evaluated for impairment		50,000
Ending balance collectively evaluated for impairment		16,949,000
Pre Adoption [Member] | Residential Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	2,833,000	2,175,000
Charge Offs		(172,000)
Recoveries		130,000
(Release of) Provision for credit losses		700,000
Ending balance,		2,833,000
Ending balance collectively evaluated for impairment		2,833,000
Pre Adoption [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	8,293,000	10,878,000
Charge Offs		(20,000)
Recoveries		82,000
(Release of) Provision for credit losses		(2,647,000)
Ending balance,		8,293,000
Ending balance collectively evaluated for impairment		8,293,000
Pre Adoption [Member] | Farmland [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	259,000
(Release of) Provision for credit losses		259,000
Ending balance,		259,000
Ending balance collectively evaluated for impairment		259,000
Pre Adoption [Member] | Construction Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	409,000	133,000
(Release of) Provision for credit losses		276,000
Ending balance,		409,000
Ending balance collectively evaluated for impairment		409,000
Pre Adoption [Member] | Commercial Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	2,445,000	1,490,000
Charge Offs		(16,000)
Recoveries		46,000
(Release of) Provision for credit losses		925,000
Ending balance,		2,445,000
Ending balance individually evaluated for impairment		50,000
Ending balance collectively evaluated for impairment		2,395,000
Pre Adoption [Member] | Other Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	124,000
(Release of) Provision for credit losses		124,000
Ending balance,		124,000
Ending balance collectively evaluated for impairment		124,000
Pre Adoption [Member] | Consumer Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	2,636,000	1,766,000
Charge Offs		(457,000)
Recoveries		64,000
(Release of) Provision for credit losses		1,263,000
Ending balance,		2,636,000
Ending balance collectively evaluated for impairment		2,636,000
Adoption Impact [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	2,466,000
Ending balance,		2,466,000
Adoption Impact [Member] | Residential Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	(1,545,000)
Ending balance,		(1,545,000)
Adoption Impact [Member] | Commercial Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	5,527,000
Ending balance,		5,527,000
Adoption Impact [Member] | Farmland [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	(200,000)
Ending balance,		(200,000)
Adoption Impact [Member] | Construction Real Estate Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	388,000
Ending balance,		388,000
Adoption Impact [Member] | Commercial Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	(1,156,000)
Ending balance,		(1,156,000)
Adoption Impact [Member] | Other Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	3,000
Ending balance,		3,000
Adoption Impact [Member] | Consumer Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance,	$ (551,000)
Ending balance,		$ (551,000)

Loans Receivable and Allowan_16

Loans Receivable and Allowance for Credit Losses (Loan Modifications Made to Borrowers) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Term Extension [Member]
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 4,321,547,000
Combination - Term Extension and Interest Rate Adjustment [Member]
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	19,225,000
Commercial Real Estate Loans [Member] | Term Extension [Member]
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 4,321,547,000
% of Total Class of Financing Receivable	0.64%
Commercial Real Estate Loans [Member] | Minimum [Member] | Term Extension [Member]
Financing Receivable, Modified [Line Items]
Modified weighted average term	3 months
Commercial Real Estate Loans [Member] | Maximum [Member] | Term Extension [Member]
Financing Receivable, Modified [Line Items]
Modified weighted average term	6 months
Consumer Loans [Member] | Combination - Term Extension and Interest Rate Adjustment [Member]
Financing Receivable, Modified [Line Items]
Amortized Cost Basis	$ 19,225,000
% of Total Class of Financing Receivable	0.01%
Weighted average interest rate	5.25%
Consumer Loans [Member] | Combination - Term Extension and Interest Rate Adjustment [Member] | New Loans Granted [Member]
Financing Receivable, Modified [Line Items]
Weighted average term	34 months
Weighted average interest rate	11.03%

Premises and Equipment (Narrati

Premises and Equipment (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Premises and Equipment [Abstract]
Depreciation expense	$ 1,375,000	$ 1,470,000

Premises and Equipment (Compone

Premises and Equipment (Components of Premises and Equipment) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 38,207,000	$ 37,814,000
Accumulated depreciation	(20,369,000)	(19,890,000)
Property, Plant and Equipment, Net, Total	17,838,000	17,924,000
Land and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	3,877,000	3,864,000
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	24,115,000	23,444,000
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 10,215,000	$ 10,506,000

Deposits (Narrative) (Details)

Deposits (Narrative) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deposits:
Time Deposits, $250,000 or More	$ 269,499,000	$ 213,623,000

Deposits (Schedule of Maturitie

Deposits (Schedule of Maturities of Time Deposits) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deposits:
2024	$ 584,758,000
2025	104,605,000
2026	12,240,000
2027	3,642,000
2028	3,864,000
Time Deposits, Total	$ 709,109,000	$ 503,770,000

Borrowings (Narrative) (Details

Borrowings (Narrative) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Short-term Debt [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 344,204,000	$ 378,472,000
Securities Sold under Agreements to Repurchase [Member]
Short-term Debt [Line Items]
Available-for-sale securities pledged as collateral, amortized cost	63,542,000	63,737,000
Available-for-sale Securities Pledged as Collateral	55,056,000	54,562,000
FHLB of Pittsburgh [Member]
Short-term Debt [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	150,000,000
Line of Credit Facility, Fair Value of Amount Outstanding	20,000,000	42,264,000
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	682,417,000
Advances from Federal Home Loan Banks	114,236,000
Outstanding letter of credit amount	136,650,000
Atlantic Community Bankers Bank [Member]
Short-term Debt [Line Items]
Long-term Line of Credit	0	0
Line of Credit Facility, Maximum Borrowing Capacity	7,000,000
PNC Bank [Member]
Short-term Debt [Line Items]
Long-term Line of Credit	0	$ 0
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000,000

Borrowings (Short-Term Borrowin

Borrowings (Short-Term Borrowings) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Short-term Debt [Line Items]
Short-term borrowings	$ 74,076,000	$ 93,215,000
Securities Sold under Agreements to Repurchase [Member]
Short-term Debt [Line Items]
Short-term borrowings	54,076,000	50,951,000
FHLB of Pittsburgh [Member] | Federal Home Loan Bank Advances [Member]
Short-term Debt [Line Items]
Short-term borrowings	$ 20,000,000	$ 42,264,000

Borrowings (Outstanding Balance

Borrowings (Outstanding Balances and Related Information of Short-Term Borrowings) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Borrowings [Abstract]
Average balance during the year	$ 93,455,000	$ 69,711,000
Average interest rate during the year	3.26%	0.75%
Maximum month-end balance during the year	$ 136,408,000	$ 93,215,000
Maximum month-end balance during the year	3.14%	2.65%

Borrowings (Collateral Pledged

Borrowings (Collateral Pledged for Repurchase Agreements) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Assets Sold under Agreements to Repurchase [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 344,204,000	$ 378,472,000
Short-term Borrowings	74,076,000	93,215,000
Mortgage-backed Securities-Government Sponsored Entities [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Available-for-sale Securities Pledged as Collateral	55,056,000	54,562,000
Maturity Overnight [Member] | Mortgage-backed Securities-Government Sponsored Entities [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Available-for-sale Securities Pledged as Collateral	55,056,000	54,562,000
Securities Sold under Agreements to Repurchase [Member]
Assets Sold under Agreements to Repurchase [Line Items]
Available-for-sale Securities Pledged as Collateral	55,056,000	54,562,000
Short-term Borrowings	$ 54,076,000	$ 50,951,000

Borrowings (Other Borrowings) (

Borrowings (Other Borrowings) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	$ 124,236	$ 40,000
Federal Reserve Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	30,000
Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	$ 94,236	40,000
Amortizing Fixed Rate Borrowing Due December 2023 At 5.08% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.08%
Amortizing Fixed Rate Borrowing Due December 2023 At 5.08% [Member] | Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances		$ 40,000
Fixed Rate Borrowing Due April 2025 At 4.26% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.26%
Fixed Rate Borrowing Due April 2025 At 4.26% [Member] | Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	$ 20,000
Amortizing Fixed Rate Borrowing Due September 2025 At 5.67% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.67%
Amortizing Fixed Rate Borrowing Due September 2025 At 5.67% [Member] | Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	$ 4,406
Fixed Rate Borrowing Due April 2026 At 4.04% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.04%
Fixed Rate Borrowing Due April 2026 At 4.04% [Member] | Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	$ 20,000
Amortizing Fixed Rate Borrowing Due May 2027 At 4.37% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.37%
Amortizing Fixed Rate Borrowing Due May 2027 At 4.37% [Member] | Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	$ 25,950
Amortizing Fixed Rate Borrowing Due July 2028 At 4.70% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.70%
Amortizing Fixed Rate Borrowing Due July 2028 At 4.70% [Member] | Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	$ 13,880
Fixed Rate Borrowing Due July 2028 At 4.49% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.49%
Fixed Rate Borrowing Due July 2028 At 4.49% [Member] | Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	$ 10,000
Fixed Rate Borrowing Due March 2024 At 4.83% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.83%
Fixed Rate Borrowing Due March 2024 At 4.83% [Member] | Federal Reserve Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	$ 10,000
Fixed Rate Borrowing Due September 2024 At 5.55% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.55%
Fixed Rate Borrowing Due September 2024 At 5.55% [Member] | Federal Reserve Bank Advances [Member]
Debt Instrument [Line Items]
Long-term Federal Home Loan Bank Advances	$ 20,000

Borrowings (Contractual Maturit

Borrowings (Contractual Maturities of Other Borrowings) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Borrowings [Abstract]
2024	$ 42,636
2025	32,577
2026	31,119
2027	5,967
2028	11,937
Long-term Federal Home Loan Bank Advances, Total	$ 124,236	$ 40,000

Operating Leases (Narrative) (D

Operating Leases (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) item	Dec. 31, 2022 USD ($)
Operating Leases [Abstract]
Number of operating leases | item	7
Lease, Cost	$ 718,000	$ 609,000
Right-of-use assets	$ 3,906,000	$ 4,109,000
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Operating Lease, Liability	$ 4,013,000	$ 4,195,000

Operating Leases (Lease Cost) (

Operating Leases (Lease Cost) (Details)	Dec. 31, 2023
Operating Leases [Abstract]
Weighted-average remaining term	9 years 6 months
Weighted-average discount rate	2.67%

Operating Leases (Undiscounted

Operating Leases (Undiscounted Cash Flows Due) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Leases [Abstract]
2024	$ 664,000
2025	680,000
2026	524,000
2027	401,000
2028	401,000
2029 and thereafter	2,013,000
Total undiscounted cash flows	4,683,000
Discount on cash flows	670,000
Total lease liabilities	$ 4,013,000	$ 4,195,000
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Employer Contributions, Vesting Period	4 years
Defined Contribution Plan, Cost	$ 1,270,000	$ 1,310,000
Defined Benefit Plan, Benefit Obligation	5,692,000	5,747,000	$ 7,622,000
Defined Benefit Plan, Net Periodic Benefit Cost	68,000	(173,000)
Defined Benefit Plan, Benefits Paid	464,000	$ 476,000
Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months	457,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Five	422,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Four	433,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Three	442,000
Defined Benefit Plan, Expected Future Benefit Payments, Year Two	443,000
Defined Benefit Plan, Expected Future Benefit Payment	$ 2,040,000
Projected Benefit Obligation, Projected Discount Rate	5.44%	5.18%
Change in Projected Benefit Obligation from Change in Projected Discount Rate	$ 138,000
Defined Benefit Plan, Accumulated Benefit Obligation	$ 5,692,000	$ 5,747,000
Defined Benefit Plan, Target Plan Asset Allocations	100%	100%
Accumulated Postretirement Benefit Obligation	$ 1,818,000	$ 1,731,000
Supplemental Employee Retirement Plan, Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Benefit Obligation	3,697,000	3,518,000
Pension and Other Postretirement Benefits Cost (Reversal of Cost)	655,000	461,000
Cash Surrender Value of Life Insurance	46,439,000	43,364,000
Defined Benefit Plan, Net Periodic Benefit Cost	87,000	101,000
Other Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Net Periodic Benefit Cost	7,000	11,000
Defined Benefit Plan, Contributions by Employer	$ 7,000	$ 11,000
Defined Benefit Plan, Percentage of Plan Funded	102%	106.70%
Cash And Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	0.20%	16.60%
Domestic equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	31.50%	25.10%
Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	36.10%	21.70%
Other Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	32.20%	36.60%
JPMCB LDI Diversified Balanced Fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment concentration	98%	96%
Maximum [Member] | Other Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Contribution Percentage	5%
Commingled Pensions Trust Fund [Member] | Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	10%
Commingled Pensions Trust Fund [Member] | Minimum [Member] | Global Equity, Global Fixed Income, Real Estate And Cash-Plus [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	35%
Commingled Pensions Trust Fund [Member] | Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	65%
Commingled Pensions Trust Fund [Member] | Maximum [Member] | Global Equity, Global Fixed Income, Real Estate And Cash-Plus [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	90%
Short-Term Investment Fund (STIF) [Member] | Other Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment concentration	98%	96%
Investment amount	$ 2,600,000	$ 7,000,000

Employee Benefit Plans (Schedul

Employee Benefit Plans (Schedule of Projected Benefit Obligation and Changes in Plan Assets for the Defined Benefit Pension Plan) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Change in benefit obligation:
Projected benefit obligation at beginning of year	$ (5,747,000)	$ (7,622,000)
Interest cost	$ (299,000)	(216,000)
Defined Benefit Plan Net Periodic Benefit Cost Credit Interest Cost Statement Of Income Or Comprehensive Income Extensible List Not Disclosed Flag	Interest cost
Actuarial (gain) loss	$ (110,000)	1,615,000
Benefits paid	464,000	476,000
Benefit obligation at end of year	(5,692,000)	(5,747,000)
Change in plan assets:
Balance	5,205,000	7,691,000
Actual return on plan assets	315,000	(1,933,000)
Benefits paid	(544,000)	(553,000)
Fair value of plan assets at end of year	4,976,000	5,205,000
Funded status at end of year	$ (716,000)	$ (542,000)

Employee Benefit Plans (Sched_2

Employee Benefit Plans (Schedule of Amounts Recognized in Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Pension Plans And Other Postretirement Benefits [Abstract]
Gain	$ 625	$ 731
Total	$ 625	$ 731

Employee Benefit Plans (Compone

Employee Benefit Plans (Components of Net Pension Cost (Income)) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Interest cost on projected benefit obligation	$ 299,000	$ 216,000
Defined Benefit Plan Net Periodic Benefit Cost Credit Interest Cost Statement Of Income Or Comprehensive Income Extensible List Not Disclosed Flag	Interest cost
Actual return on assets	$ (220,000)	(336,000)
Net amortization and deferral	$ (11,000)	(53,000)
Defined Benefit Plan Net Periodic Benefit Cost Credit Amortization Of Prior Service Cost Credit Statement Of Income Or Comprehensive Income Extensible List Not Disclosed Flag	Net amortization and deferral
Net periodic pension cost	$ 68,000	(173,000)
Other Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Net periodic pension cost	$ 7,000	$ 11,000

Employee Benefit Plans (Sched_3

Employee Benefit Plans (Schedule of Weighted Average Assumptions Used to Determine the Benefit Obligation And the Net Periodic Cost) (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pension Plans And Other Postretirement Benefits [Abstract]
Discount rate, benefit obligation	5.18%	5.44%
Discount rate, net periodic pension cost	5.18%	5.44%
Expected long-term return on plan assets	6.50%	6%

Employee Benefit Plans (Sched_4

Employee Benefit Plans (Schedule of Target Asset Allocations) (Details)	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	100%	100%
Cash And Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	0.20%	16.60%
Domestic equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	31.50%	25.10%
Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	36.10%	21.70%
Other Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Target Plan Asset Allocations	32.20%	36.60%

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	$ 3,176,000
Net operating loss carryforward, expiration date	Dec. 31, 2035
Earliest Tax Year [Member]
Operating Loss Carryforwards [Line Items]
Open Tax Year	2020

Income Taxes (Schedule of Compo

Income Taxes (Schedule of Components of the Provision for Federal Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Abstract]
Current	$ 3,804	$ 6,733
Deferred	583	419
Income Tax Expense (Benefit), Total	$ 4,387	$ 7,152

Income Taxes (Schedule of Effec

Income Taxes (Schedule of Effective Income Tax Rate Reconciliation) (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Abstract]
Tax at statutory rates	21%	21%
Tax exempt interest income, net of interest expense disallowance	(2.00%)	(1.60%)
Earnings and proceeds on life insurance	(0.70%)	(0.60%)
Other	2.40%	0.90%
Effective Income Tax Rate, Continuing Operations, Total	20.70%	19.70%

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Abstract]
Deferred tax assets, Allowance for credit losses	$ 4,447	$ 3,985
Deferred tax assets, Deferred compensation	867	834
Deferred tax assets, Core deposit intangible	175	204
Deferred tax assets, Pension liability	282	267
Deferred tax assets, Foreclosed real estate valuation allowance		19
Deferred tax assets, Net operating loss carryforward	745	829
Deferred Tax Assets, Purchase price adjustment	1,278	1,779
Deferred tax assets, Net unrealized loss on securities	12,717	15,399
Deferred tax assets, Other	3,447	2,838
Total Deferred Tax Assets	23,958	26,154
Deferred tax liabilities, Premises and equipment	1,047	1,085
Deferred tax liabilities, Deferred loan fees	1,427	1,366
Deferred tax liabilities, Net unrealized gain on pension liability	131	154
Total Deferred Tax Liabilities	2,605	2,605
Net Deferred Tax Asset	$ 21,353	$ 23,549

Regulatory Matters and Stockh_3

Regulatory Matters and Stockholders' Equity (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Regulatory Matters and Stockholders' Equity [Abstract]
Tier 1 capital (to risk-weighted assets) For Capital Adequacy Purposes, Ratio	0.0600
Common Equity Tier 1 capital (to risk-weighted assets) For Capital Adequacy Purposes, Ratio	0.0450
Tier 1 capital (to average assets) For Capital Adequacy Purposes, Ratio	0.0400
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval	$ 53
Risk weight assigned to exposures	150%
Capital conservation buffer	2.50%

Regulatory Matters and Stockh_4

Regulatory Matters and Stockholders' Equity (Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations) (Details)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Regulatory Matters and Stockholders' Equity [Abstract]
Total capital (to risk-weighted assets), Amount	$ 217,528,000	$ 211,055,000
Total capital (to risk-weighted assets) For Capital Adequacy Purposes, Amount	133,240,000	124,303,000
Total capital (to risk-weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 166,550,000	$ 155,379,000
Total capital (to risk-weighted assets), Ratio	0.1306	0.1358
Total capital (to risk-weighted assets) For Capital Adequacy Purposes, Ratio	0.0800
Total capital (to risk-weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.1000
Tier 1 capital (to risk-weighted assets), Amount	$ 199,772,000	$ 194,124,000
Tier 1 capital (to risk-weighted assets) For Capital Adequacy Purposes, Amount	99,930,000	93,228,000
Tier 1 capital (to risk-weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 133,240,000	$ 124,303,000
Tier 1 capital (to risk-weighted assets), Ratio	0.1199	0.1249
Tier 1 capital (to risk-weighted assets) For Capital Adequacy Purposes, Ratio	0.0600
Tier 1 capital (to risk-weighted assets) To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.0800
Common Equity Tier 1 capital (to risk-weighted assets), amount	$ 198,264,000	$ 194,124,000
Common Equity Tier 1 capital (to risk-weighted assets), for Capital Adequacy Purposes, amount	74,947,000	69,921,000
Common Equity Tier 1 capital (to risk-weighted assets) to be Well Capitalized under Prompt Corrective Action Provision, amount	$ 108,257,000	$ 100,997,000
Common Equity Tier 1 capital (to risk-weighted assets), Ratio	0.1199	0.1249
Common Equity Tier 1 capital (to risk-weighted assets) For Capital Adequacy Purposes, Ratio	0.0450
Common Equity Tier 1 capital (to risk-weighted assets) to be Well Capitalized under Prompt Corrective Action Provision	0.0650
Tier 1 capital (to average assets), Amount	$ 199,772,000	$ 194,124,000
Tier 1 capital (to average assets) For Capital Adequacy Purposes, Amount	88,769,000	82,934,000
Tier 1 capital (to average assets) To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 110,961,000	$ 103,668,000
Tier 1 capital (to average assets), Ratio	0.0900	0.0936
Tier 1 capital (to average assets) For Capital Adequacy Purposes, Ratio	0.0400
Tier 1 capital (to average assets) To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.0500

Stock Based Compensation (Narra

Stock Based Compensation (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 22, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price, min	$ 19.03
Exercise price, max	$ 36.02
Allocated Share-based Compensation Expense	$ 401,000	$ 269,000
Future compensation expense of non-vested restricted stock outstanding	1,356,000	1,294,000
Unrecognized Salaries And Employee Benefits Expense	$ 346,000	$ 382,000
Non-vested stock outstanding	45,966	44,460	32,030
Options, Granted	41,000	38,000
Compensation expense related to stock options	$ 401,000	$ 269,000
Share price	$ 32.91	$ 33.44
Remaining Life, Years	6 years 10 months 24 days
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 429,000	$ 372,000
Officer [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares increased (decreased)	60,000
Officer [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares increased (decreased)	40,000
Director [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares increased (decreased)	40,000
Director [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares increased (decreased)	30,000
Norwood Financial Corp 2014 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				375,000
Shares available for awards	56,569
Norwood Financial Corp 2014 Equity Incentive Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				63,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Norwood Financial Corp 2014 Equity Incentive Plan [Member] | Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for awards	17,544
Norwood Financial Corp 2014 Equity Incentive Plan [Member] | Officer [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for awards	16,109
Norwood Financial Corp 2014 Equity Incentive Plan [Member] | Outside Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				60,000
Shares available for awards	39,025
Norwood Financial Corp 2014 Equity Incentive Plan [Member] | Outside Directors [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				12,000
Shares available for awards	11,725
Amended Norwood Financial Corp 2014 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options and restricted stock, granted	418,432
Amended Norwood Financial Corp 2014 Equity Incentive Plan [Member] | Officer [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	62,700
Options and restricted stock, granted	86,591
Shares increased (decreased)	(300)
Amended Norwood Financial Corp 2014 Equity Incentive Plan [Member] | Outside Directors [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	32,300
Options and restricted stock, granted	50,575
Shares increased (decreased)	20,300
Amended Norwood Financial Corp 2014 Equity Incentive Plan [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options and restricted stock, granted	270,866
Amended Norwood Financial Corp 2014 Equity Incentive Plan [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options and restricted stock, granted	10,400

Stock Based Compensation (Summa

Stock Based Compensation (Summary of Stock Option Activity) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock Based Compensation [Abstract]
Options, beginning of year	218,975	226,075
Options, Granted	41,000	38,000
Options, Exercised	(38,000)	(34,425)
Options, Forfeited	(6,250)	(10,675)
Options, end of year	215,725	218,975
Options, Exercisable, end of period	174,725	180,975
Weighted Average Exercise Price Per Share, Outstanding, beginning of period	$ 26.70	$ 26.37
Weighted Average Exercise Price Per Share, Granted	29.66	33.53
Weighted Average Exercise Price Per Share, Exercised	23.30	19.08
Weighted Average Exercise Price Per Share, Forfeited	29.16	27.56
Weighted Average Exercise Price Per Share, Outstanding, end of period	29.81	26.70
Weighted Average Exercise Price Per Share, Exercisable, end of period	$ 29.85	$ 27.68
Weighted Average Remaining Contractual Term, Outstanding	6 years 10 months 24 days
Aggregate Intrinsic Value, Outstanding, beginning of period	$ 1,100
Aggregate Intrinsic Value, Outstanding, end of period	759	$ 1,100
Aggregate Intrinsic Value, Exercisable at end of period	$ 626	$ 1,100

Stock Based Compensation (Sched

Stock Based Compensation (Schedule of Fair Value Assumptions) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock Based Compensation [Abstract]
Dividend yield	3.59%	3.57%
Expected life	10 years	10 years
Expected volatility	35.09%	35.01%
Risk-free interest rate	3.88%	3.87%
Weighted average fair value of options granted	$ 8.90	$ 10.06

Stock Based Compensation (Sch_2

Stock Based Compensation (Schedule of Outstanding Stock Options) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	215,725	218,975	226,075
Exercise Price	$ 29.81	$ 26.70	$ 26.37
Remaining Life, Years	6 years 10 months 24 days
Options Exercisable	174,725	180,975
Average Exercise Price	$ 29.85	$ 27.68
Average Exercise Price 1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	4,125
Exercise Price	$ 19.39
Remaining Life, Years	1 year
Options Exercisable	4,125
Average Exercise Price	$ 19.39
Average Exercise Price 2 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	7,125
Exercise Price	$ 19.03
Remaining Life, Years	1 year 10 months 24 days
Options Exercisable	7,125
Average Exercise Price	$ 19.03
Average Exercise Price 3 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	10,125
Exercise Price	$ 22.37
Remaining Life, Years	3 years
Options Exercisable	10,125
Average Exercise Price	$ 22.37
Average Exercise Price 4 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	23,750
Exercise Price	$ 32.81
Remaining Life, Years	4 years
Options Exercisable	23,750
Average Exercise Price	$ 32.81
Average Exercise Price 5 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	20,600
Exercise Price	$ 32.34
Remaining Life, Years	5 years
Options Exercisable	20,600
Average Exercise Price	$ 32.34
Average Exercise Price 6 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	22,500
Exercise Price	$ 36.02
Remaining Life, Years	6 years
Options Exercisable	22,500
Average Exercise Price	$ 36.02
Average Exercise Price 7 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	23,500
Exercise Price	$ 26.93
Remaining Life, Years	7 years
Options Exercisable	23,500
Average Exercise Price	$ 26.93
Average Exercise Price 8 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	1,000
Exercise Price	$ 26.35
Remaining Life, Years	7 years 3 months 18 days
Options Exercisable	1,000
Average Exercise Price	$ 26.35
Average Exercise Price 9 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	1,000
Exercise Price	$ 25.38
Remaining Life, Years	7 years 6 months
Options Exercisable	1,000
Average Exercise Price	$ 25.38
Average Exercise Price 10 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	27,500
Exercise Price	$ 25.80
Remaining Life, Years	8 years
Options Exercisable	27,500
Average Exercise Price	$ 25.80
Average Exercise Price 11 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	33,500
Exercise Price	$ 33.53
Remaining Life, Years	9 years
Options Exercisable	33,500
Average Exercise Price	$ 33.53
Average Exercise Price 12 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	2,500
Exercise Price	$ 29.60
Remaining Life, Years	9 years 2 months 12 days
Average Exercise Price 13 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	38,500
Exercise Price	$ 29.66
Remaining Life, Years	10 years

Stock Based Compensation (Sum_2

Stock Based Compensation (Summary of Restricted Stock Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock Based Compensation [Abstract]
Restricted stock Non-vested, beginning balance	44,460	32,030
Restricted stock, granted	19,446	23,000
Restricted stock, vested	(15,090)	(10,570)
Restricted stock, forfeited	(2,850)
Restricted stock Non-vested, ending balance	45,966	44,460
Restricted stock Non-vested, weighted-average grant date fair value, beginning balance	$ 30.12	$ 26.76
Restricted stock, granted, weighted-average grant date fair value	29.66	30.25
Restricted stock, vested, weighted-average grant date fair value	30.20	30.89
Restricted stock, forfeited, weighted-average grant date fair value	30.15
Restricted stock Non-vested, weighted-average grant date fair value, ending balance	$ 29.90	$ 30.12

Earnings Per Share (Narrative)

Earnings Per Share (Narrative) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	56,000	60,500
Share price	$ 32.91	$ 33.44

Earnings Per Share (Schedule of

Earnings Per Share (Schedule of Weighted Average Shares Outstanding used in the Computations of Basic and Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Weighted Average Number of Shares Outstanding, Basic [Abstract]
Numerator, net income	$ 16,759,000	$ 29,233,000
Weighted average shares outstanding	8,105	8,174
Less: Unvested restricted shares	(43)	(37)
Basic EPS weighted average shares outstanding	8,062	8,137
Basic EPS weighted average shares outstanding	8,062	8,137
Add: Dilutive effect of stock options and restricted shares	22	40
Diluted EPS weighted average shares outstanding	8,084	8,177
Basic earnings per common share	$ 2.08	$ 3.59
Diluted earnings per common share	$ 2.07	$ 3.58

Off-Balance Sheet Financial I_3

Off-Balance Sheet Financial Instruments (Schedule of Fair Value, Off-balance Sheet Risks) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Financial instrument commitments	$ 235,300	$ 255,314
Commitments to Grant Loans [Member]
Loss Contingencies [Line Items]
Financial instrument commitments	72,625	90,379
Unfunded Commitments Under Lines of Credit [Member]
Loss Contingencies [Line Items]
Financial instrument commitments	154,339	149,883
Standby Letters of Credit [Member]
Loss Contingencies [Line Items]
Financial instrument commitments	$ 8,336	$ 15,052

Interest Rate Swaps (Narrative)

Interest Rate Swaps (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Effect on earnings	$ 0
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Pledged cash as collateral	$ 350,000
Derivative Asset	$ 1,225,000	$ 1,464,000

Interest Rate Swaps (Summary of

Interest Rate Swaps (Summary of Derivatives) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Customer Interest Rate Swap [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount	$ 10,177	$ 10,810
Fair Value	1,225	1,464
Customer Interest Rate Swap [Member] | SOFR [Member] | Maturing November, 2030 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount	6,145	6,513
Fair Value	746	889
Customer Interest Rate Swap [Member] | SOFR [Member] | Maturing December, 2030 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount	4,032	4,297
Fair Value	479	575
Third Party Interest Rate Swap [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount	10,177	10,810
Fair Value	1,225	1,464
Third Party Interest Rate Swap [Member] | SOFR [Member] | Maturing November, 2030 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount	6,145	6,513
Fair Value	746	889
Third Party Interest Rate Swap [Member] | SOFR [Member] | Maturing December, 2030 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, Notional Amount	4,032	4,297
Fair Value	$ 479	$ 575

Interest Rate Swaps (Fair Value

Interest Rate Swaps (Fair Value of Derivative Instruments) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Prepaid Expense and Other Assets	Prepaid Expense and Other Assets
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Assets	$ 1,225,000	$ 1,464,000
Liabilities	$ 1,225,000	$ 1,464,000

Fair Values of Financial Inst_3

Fair Values of Financial Instruments (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) loan	Dec. 31, 2022 USD ($) loan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired Financing Receivable, Related Allowance		$ 50,000
Impaired Financing Receivable, with No Related Allowance, Recorded Investment		413,000
Impaired Financing Receivable, with Related Allowance, Recorded Investment		50,000
Impaired Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of impaired loans requiring a valuation allowance | loan	28
Fair Value	$ 7,487,000	$ 413,000
Number of impaired loans not requiring a valuation allowance | loan		2
Impaired Financing Receivable, with No Related Allowance, Recorded Investment	7,069,000	$ 413,000
Impaired Loans, Cumulative Charge-Offs	$ 5,277,000	$ 0
Loan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of loans with related allowance | loan	21	1
Impaired Financing Receivable, with Related Allowance, Recorded Investment	$ 553,000	$ 50,000
Valuation allowance	135,000	50,000
Impaired Loans, Cumulative Charge-Offs	$ 0	$ 0

Fair Values of Financial Inst_4

Fair Values of Financial Instruments (Fair Value, Assets Measured on Recurring Basis) (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
U.S. Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS	$ 53,600	$ 41,854
U.S. Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS
U.S. Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS	53,600	41,854
U.S. Treasury Securities [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS
U.S. Government Agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS	15,996	18,323
U.S. Government Agencies [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS
U.S. Government Agencies [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS	15,996	18,323
U.S. Government Agencies [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS
States And Political Subdivisions [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS	129,479	127,852
States And Political Subdivisions [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS
States And Political Subdivisions [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS	129,479	127,852
States And Political Subdivisions [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS
Mortgage-backed Securities-Government Sponsored Entities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS	207,184	230,898
Mortgage-backed Securities-Government Sponsored Entities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS
Mortgage-backed Securities-Government Sponsored Entities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS	207,184	230,898
Mortgage-backed Securities-Government Sponsored Entities [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS
Interest Rate Derivatives [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS	1,225	1,464
LIABILITIES	1,225	1,464
Interest Rate Derivatives [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS
LIABILITIES
Interest Rate Derivatives [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS	1,225	1,464
LIABILITIES	1,225	1,464
Interest Rate Derivatives [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
ASSETS
LIABILITIES

Fair Values of Financial Inst_5

Fair Values of Financial Instruments (Fair Value, Assets and Liabilities Measured on Nonrecurring Basis) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Impaired Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 7,487,000	$ 413,000
Fair Value, Nonrecurring [Member] | Impaired Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	7,487,000	413,000
Fair Value, Nonrecurring [Member] | Impaired Loans [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure
Fair Value, Nonrecurring [Member] | Impaired Loans [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure
Fair Value, Nonrecurring [Member] | Impaired Loans [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	7,487,000	413,000
Fair Value, Nonrecurring [Member] | Foreclosed Real Estate Owned [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	97,000	346,000
Fair Value, Nonrecurring [Member] | Foreclosed Real Estate Owned [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure
Fair Value, Nonrecurring [Member] | Foreclosed Real Estate Owned [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure
Fair Value, Nonrecurring [Member] | Foreclosed Real Estate Owned [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 97,000	$ 346,000

Fair Values of Financial Inst_6

Fair Values of Financial Instruments (Additional Qualitative Information about Level 3 Assets) (Details)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Impaired Loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 7,487,000	$ 413,000
Impaired Loans [Member] | Appraisal of collateral [Member] | Measurement Input, Appraised Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 7,487,000	$ 413,000
Impaired Loans [Member] | Minimum [Member] | Appraisal of collateral [Member] | Measurement Input, Appraised Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing Asset, Measurement Input	0	0
Impaired Loans [Member] | Maximum [Member] | Appraisal of collateral [Member] | Measurement Input, Appraised Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing Asset, Measurement Input	0.100	0.100
Impaired Loans [Member] | Weighted Average [Member] | Appraisal of collateral [Member] | Measurement Input, Appraised Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing Asset, Measurement Input	0.0268	0.0892
Foreclosed Real Estate Owned [Member] | Appraisal of collateral [Member] | Measurement Input, Liquidation Expenses [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 97,000	$ 346,000
Servicing Asset, Measurement Input	0.1667	0.0700
Foreclosed Real Estate Owned [Member] | Weighted Average [Member] | Appraisal of collateral [Member] | Measurement Input, Liquidation Expenses [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Servicing Asset, Measurement Input	(0.3720)	0.0700
Other Real Estate Owned, Measurement Input	0.2807

Fair Values of Financial Inst_7

Fair Values of Financial Instruments (Fair Value, by Balance Sheet Grouping) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial assets: Cash and cash equivalents, Fair Value Disclosure	$ 66,120,000	$ 31,866,000
Financial assets: Loans receivable, net, Fair Value Disclosure	1,521,667,000	1,418,300,000
Financial assets: Mortgage servicing rights, Fair Value Disclosure	506,000	498,000
Financial assets: Regulatory stock, Fair Value Disclosure	7,318,000	5,418,000
Financial assets: Bank owned life insurance, Fair Value Disclosure	46,439,000	43,364,000
Financial assets: Accrued interest receivable, Fair Value Disclosure	8,123,000	6,917,000
Financial liabilities: Deposits, Fair Value Disclosure	1,800,104,000	1,727,184,000
Financial liabilities: Short-term borrowings, Fair Value Disclosure	74,076,000	93,215,000
Financial liabilities: Other borrowings, Fair Value Disclosure	124,058,000	40,074,000
Financial liabilities: Accrued interest payable, Fair Value Disclosure	10,510,000	2,653,000
Off-balance sheet financial instruments: Commitments to extend credit and outstanding letters of credit, Fair Value Disclosure
Financial assets: Cash and cash equivalents	66,120,000	31,866,000	$ 206,681,000
Financial assets: Loans receivable, net	1,584,650,000	1,456,946,000
Financial assets: Mortgage servicing rights	188,000	213,000
Financial assets: Regulatory stock	7,318,000	5,418,000
Financial assets: Bank owned life insurance	46,439,000	43,364,000
Financial assets: Accrued interest receivable	8,123,000	6,917,000
Financial liabilities: Deposits	1,795,159,000	1,727,727,000
Financial liabilities: Short-term borrowings	74,076,000	93,215,000
Financial liabilities: Other borrowings	124,236,000	40,000,000
Financial liabilities: Accrued interest payable	10,510,000	2,653,000
Off-balance sheet financial instruments: Commitments to extend credit and outstanding letters of credit
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial assets: Cash and cash equivalents, Fair Value Disclosure	66,120,000	31,866,000
Financial assets: Loans receivable, net, Fair Value Disclosure
Financial assets: Mortgage servicing rights, Fair Value Disclosure
Financial assets: Regulatory stock, Fair Value Disclosure	7,318,000	5,418,000
Financial assets: Bank owned life insurance, Fair Value Disclosure	46,439,000	43,364,000
Financial assets: Accrued interest receivable, Fair Value Disclosure	8,123,000	6,917,000
Financial liabilities: Deposits, Fair Value Disclosure	1,086,050,000	1,223,958,000
Financial liabilities: Short-term borrowings, Fair Value Disclosure	74,076,000	93,215,000
Financial liabilities: Other borrowings, Fair Value Disclosure
Financial liabilities: Accrued interest payable, Fair Value Disclosure	10,510,000	2,653,000
Off-balance sheet financial instruments: Commitments to extend credit and outstanding letters of credit, Fair Value Disclosure
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial assets: Cash and cash equivalents, Fair Value Disclosure
Financial assets: Loans receivable, net, Fair Value Disclosure
Financial assets: Mortgage servicing rights, Fair Value Disclosure
Financial assets: Regulatory stock, Fair Value Disclosure
Financial assets: Bank owned life insurance, Fair Value Disclosure
Financial assets: Accrued interest receivable, Fair Value Disclosure
Financial liabilities: Deposits, Fair Value Disclosure
Financial liabilities: Short-term borrowings, Fair Value Disclosure
Financial liabilities: Other borrowings, Fair Value Disclosure
Financial liabilities: Accrued interest payable, Fair Value Disclosure
Off-balance sheet financial instruments: Commitments to extend credit and outstanding letters of credit, Fair Value Disclosure
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial assets: Cash and cash equivalents, Fair Value Disclosure
Financial assets: Loans receivable, net, Fair Value Disclosure	1,521,667,000	1,418,300,000
Financial assets: Mortgage servicing rights, Fair Value Disclosure	506,000	498,000
Financial assets: Regulatory stock, Fair Value Disclosure
Financial assets: Bank owned life insurance, Fair Value Disclosure
Financial assets: Accrued interest receivable, Fair Value Disclosure
Financial liabilities: Deposits, Fair Value Disclosure	714,054,000	503,226,000
Financial liabilities: Short-term borrowings, Fair Value Disclosure
Financial liabilities: Other borrowings, Fair Value Disclosure	124,058,000	40,074,000
Financial liabilities: Accrued interest payable, Fair Value Disclosure
Off-balance sheet financial instruments: Commitments to extend credit and outstanding letters of credit, Fair Value Disclosure

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Summary of Changes in Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ (57,353,000)
Other comprehensive income (loss)	10,005,000	$ (57,097,000)
Ending balance	(47,348,000)	(57,353,000)
Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income (loss)	10,005,000	(57,097,000)
Amount Reclassified From Accumulated Other Comprehensive Income (Loss) [Member] | Unrealized Gains On Available-For-Sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(57,931,000)	(1,453,000)
Other comprehensive income (loss) before reclassification	9,924,000	(56,476,000)
Amount reclassified from accumulated other comprehensive loss	165,000	(2,000)
Other comprehensive income (loss)	10,089,000	(56,478,000)
Ending balance	(47,842,000)	(57,931,000)
Amount Reclassified From Accumulated Other Comprehensive Income (Loss) [Member] | Unrealized gain on pension liability [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	578,000	1,197,000
Other comprehensive income (loss) before reclassification	(84,000)	(619,000)
Other comprehensive income (loss)	(84,000)	(619,000)
Ending balance	494,000	578,000
Amount Reclassified From Accumulated Other Comprehensive Income (Loss) [Member] | Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(57,353,000)	(256,000)
Other comprehensive income (loss) before reclassification	9,840,000	(57,095,000)
Amount reclassified from accumulated other comprehensive loss	165,000	(2,000)
Other comprehensive income (loss)	10,005,000	(57,097,000)
Ending balance	$ (47,348,000)	$ (57,353,000)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) (Significant Amounts Reclassified out of each Component of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Unrealized losses on available for sale securities	$ (209,000)	$ 3,000
Income tax expense	(4,387,000)	(7,152,000)
Net Income	16,759,000	29,233,000
Amount Reclassified From Accumulated Other Comprehensive Income (Loss) [Member] | Unrealized Gains On Available-For-Sale Securities [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Unrealized losses on available for sale securities	(209,000)	3,000
Income tax expense	44,000	(1,000)
Net Income	$ (165,000)	$ 2,000

Norwood Financial Corp (Paren_3

Norwood Financial Corp (Parent Company Only) Financial Information (Balance Sheets) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Condensed Financial Statements, Captions [Line Items]
Cash on deposit in bank subsidiary	$ 28,533,000	$ 28,847,000
Securities available for sale	406,259,000	418,927,000
Other assets	13,395,000	12,241,000
Total Assets	2,201,079,000	2,047,070,000
Liabilities	2,020,009,000	1,879,985,000
Stockholders’ equity	181,070,000	167,085,000	$ 205,262,000
Total Liabilities and Stockholders' Equity	2,201,079,000	2,047,070,000
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Cash on deposit in bank subsidiary	1,699,000	3,938,000
Investment in bank subsidiary	180,508,000	164,248,000
Other assets	2,666,000	2,365,000
Total Assets	184,873,000	170,551,000
Liabilities	3,803,000	3,466,000
Stockholders’ equity	181,070,000	167,085,000
Total Liabilities and Stockholders' Equity	$ 184,873,000	$ 170,551,000

Norwood Financial Corp (Paren_4

Norwood Financial Corp (Parent Company Only) Financial Information (Statements of Income) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Condensed Financial Statements, Captions [Line Items]
Income before Income Taxes	$ 21,146,000	$ 36,385,000
Income tax expense	4,387,000	7,152,000
Net Income	16,759,000	29,233,000
COMPREHENSIVE INCOME (LOSS)	26,764,000	(27,864,000)
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Dividends from bank subsidiary	9,483,000	13,228,000
Expenses	834,000	743,000
Income before Income Taxes	8,649,000	12,485,000
Income tax expense	(245,000)	(219,000)
Income before equity in undistributed earnings	8,894,000	12,704,000
Equity in undistributed earnings of subsidiary	7,865,000	16,529,000
Net Income	16,759,000	29,233,000
COMPREHENSIVE INCOME (LOSS)	$ 26,764,000	$ (27,864,000)

Norwood Financial Corp (Paren_5

Norwood Financial Corp (Parent Company Only) Financial Information (Statements of Cash Flows) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Condensed Financial Statements, Captions [Line Items]
Net Income	$ 16,759,000	$ 29,233,000
Provision for credit losses	209,000	(3,000)
Other, net	(2,743,000)	(2,069,000)
Net Cash Provided by Operating Activities	29,824,000	30,734,000
Proceeds from sales of securities	3,345,000	5,113,000
Net Cash Used for Investing Activities	(116,568,000)	(207,994,000)
Stock options exercised	886,000	657,000
Sale of treasury stock for ESOP	100,000	132,000
Acquisition of treasury stock	(3,100,000)	(2,515,000)
Cash dividends paid	(9,417,000)	(9,158,000)
Net Cash Provided by Financing Activities	120,998,000	2,445,000
Net Increase (Decrease) in Cash and Cash Equivalents	34,254,000	(174,815,000)
CASH AND CASH EQUIVALENTS - BEGINNING	31,866,000	206,681,000
CASH AND CASH EQUIVALENTS - ENDING	66,120,000	31,866,000
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net Income	16,759,000	29,233,000
Undistributed earnings of bank subsidiary	(7,865,000)	(16,529,000)
Other, net	398,000	607,000
Net Cash Provided by Operating Activities	9,292,000	13,311,000
Stock options exercised	886,000	657,000
Sale of treasury stock for ESOP	100,000	132,000
Acquisition of treasury stock	(3,100,000)	(2,515,000)
Cash dividends paid	(9,417,000)	(9,158,000)
Net Cash Provided by Financing Activities	(11,531,000)	(10,884,000)
Net Increase (Decrease) in Cash and Cash Equivalents	(2,239,000)	2,427,000
CASH AND CASH EQUIVALENTS - BEGINNING	3,938,000	1,511,000
CASH AND CASH EQUIVALENTS - ENDING	$ 1,699,000	$ 3,938,000