LCNB (LCNB) 10-Q 8 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 07, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	LCNB CORP
Entity Central Index Key	1,074,902
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		10,008,122

CONSOLIDATED CONDENSED BALANCE

CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
ASSETS:
Cash and due from banks	$ 19,399	$ 18,378
Interest-bearing demand deposits	10,568	487
Total cash and cash equivalents	29,967	18,865
Investment securities:
Available-for-sale, at fair value	328,788	320,659
Held-to-maturity, at cost	38,437	41,003
Federal Reserve Bank stock, at cost	2,732	2,732
Federal Home Loan Bank stock, at cost	3,638	3,638
Loans, net	823,551	816,228
Premises and equipment, net	34,980	30,244
Goodwill	30,183	30,183
Core deposit and other intangibles	4,202	4,582
Bank owned life insurance	27,604	27,307
Other assets	11,489	11,358
TOTAL ASSETS	1,335,571	1,306,799
Deposits:
Noninterest-bearing	275,346	271,332
Interest-bearing	868,574	839,573
Total deposits	1,143,920	1,110,905
Short-term borrowings	31,712	42,040
Long-term debt	402	598
Accrued interest and other liabilities	11,610	10,312
TOTAL LIABILITIES	1,187,644	1,163,855
COMMITMENTS AND CONTINGENT LIABILITIES	0	0
SHAREHOLDERS' EQUITY:
Preferred shares – no par value, authorized 1,000,000 shares, none outstanding	0	0
Common shares – no par value; authorized 19,000,000 shares; issued 10,767,631 and 10,751,652 shares at June 30, 2017 and December 31, 2016, respectively	76,785	76,490
Retained earnings	83,782	80,736
Treasury shares at cost, 753,627 shares at June 30, 2017 and December 31, 2016	(11,665)	(11,665)
Accumulated other comprehensive income (loss), net of taxes	(975)	(2,617)
TOTAL SHAREHOLDERS' EQUITY	147,927	142,944
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 1,335,571	$ 1,306,799

CONSOLIDATED CONDENSED BALANCE3

CONSOLIDATED CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2017	Dec. 31, 2016
SHAREHOLDERS' EQUITY:
Preferred shares, no par value (in dollars per share)
Preferred shares, shares authorized (in shares)	1,000,000	1,000,000
Preferred shares, shares outstanding (in shares)	0	0
Common shares, no par value (in dollars per share)
Common shares, shares authorized (in shares)	19,000,000	19,000,000
Common shares, shares issued (in shares)	10,767,631	10,751,652
Treasury shares (in shares)	753,627	753,627

CONSOLIDATED CONDENSED STATEMEN

CONSOLIDATED CONDENSED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
INTEREST INCOME:
Interest and fees on loans	$ 8,823	$ 8,892	$ 17,738	$ 17,519
Interest on investment securities:
Taxable	1,149	1,187	2,242	2,376
Non-taxable	795	794	1,594	1,552
Other investments	167	135	224	182
TOTAL INTEREST INCOME	10,934	11,008	21,798	21,629
INTEREST EXPENSE:
Interest on deposits	846	870	1,689	1,693
Interest on short-term borrowings	12	8	42	22
Interest on long-term debt	3	5	7	17
TOTAL INTEREST EXPENSE	861	883	1,738	1,732
NET INTEREST INCOME	10,073	10,125	20,060	19,897
PROVISION FOR LOAN LOSSES	222	396	237	486
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	9,851	9,729	19,823	19,411
NON-INTEREST INCOME:
Trust income	881	837	1,733	1,600
Service charges and fees on deposit accounts	1,312	1,243	2,534	2,436
Net gain on sales of securities	140	279	140	650
Bank owned life insurance income	297	191	486	360
Gains from sales of loans	63	61	102	102
Other operating income	97	139	225	244
TOTAL NON-INTEREST INCOME	2,790	2,750	5,220	5,392
NON-INTEREST EXPENSE:
Salaries and employee benefits	4,703	4,532	9,229	9,095
Equipment expenses	264	239	475	488
Occupancy expense, net	636	588	1,204	1,157
State franchise tax	286	276	570	557
Marketing	216	201	359	368
Amortization of intangibles	188	188	373	375
FDIC insurance premiums	108	162	212	327
Contracted services	375	223	623	450
Other real estate owned	0	356	5	385
Other non-interest expense	1,835	1,703	3,529	3,558
TOTAL NON-INTEREST EXPENSE	8,611	8,468	16,579	16,760
INCOME BEFORE INCOME TAXES	4,030	4,011	8,464	8,043
PROVISION FOR INCOME TAXES	1,027	1,043	2,215	2,111
NET INCOME	$ 3,003	$ 2,968	$ 6,249	$ 5,932
Dividends declared per common share (usd per share)	$ 0.16	$ 0.16	$ 0.32	$ 0.32
Earnings per common share:
Basic (usd per share)	0.30	0.30	0.62	0.60
Diluted (usd per share)	$ 0.30	$ 0.29	$ 0.62	$ 0.59
Weighted average common shares outstanding:
Basic (in shares)	10,004,422	9,922,024	9,999,765	9,919,070
Diluted (in shares)	10,011,312	9,940,323	10,007,192	9,969,302

CONSOLIDATED CONDENSED STATEME5

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 3,003	$ 2,968	$ 6,249	$ 5,932
Other comprehensive income:
Net unrealized gain on available-for-sale securities (net of taxes of $638 and $742 for the three months ended June 30, 2017 and 2016, respectively, and $894 and $2,332 for the six months ended June 30, 2017 and 2016, respectively)	1,206	1,439	1,734	4,526
Reclassification adjustment for net realized gain on sale of available-for-sale securities included in net income (net of taxes of $48 and $95 for the three months ended June 30, 2017 and 2016, respectively, and $48 and $221 for the six months ended June 30, 2017 and 2016, respectively)	(92)	(184)	(92)	(429)
Change in nonqualified pension plan unrecognized net loss and unrecognized prior service cost (net of taxes of $0 and $14 for the three months ended June 30, 2017 and 2016, respectively, and $0 and $28 for the six months ended June 30, 2017 and 2016, respectively)	0	28	0	56
Other comprehensive income, net of tax	1,114	1,283	1,642	4,153
TOTAL COMPREHENSIVE INCOME	$ 4,117	$ 4,251	$ 7,891	$ 10,085

CONSOLIDATED CONDENSED STATEME6

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Other comprehensive income:
Net unrealized gain (loss) on available-for-sale securities, tax expense (benefit)	$ 638	$ 742	$ 894	$ 2,332
Net realized (gain) loss on sale of available-for-sale securities included in net income, tax (expense) benefit	(48)	(95)	(48)	(221)
Change in nonqualified pension plan unrecognized net loss and unrecognized prior service cost, tax benefit	$ 0	$ 14	$ 0	$ 28

CONSOLIDATED CONDENSED STATEME7

CONSOLIDATED CONDENSED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Retained Earnings [Member]	Treasury Shares [Member]	Accumulated Other Comprehensive Income [Member]
Balance Beginning (in shares) at Dec. 31, 2015		9,925,547
Balance beginning at Dec. 31, 2015	$ 140,108	$ 76,908	$ 74,629	$ (11,665)	$ 236
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5,932		5,932
Other comprehensive income, net of taxes	4,153				4,153
Dividend Reinvestment and Stock Purchase Plan (in shares)		11,715
Dividend Reinvestment and Stock Purchase Plan	192	$ 192
Repurchase of stock warrants	(1,545)	(1,545)
Compensation expense relating to stock options	2	2
Compensation expense relating to restricted stock	45	$ 45
Common stock dividends, $0.32 per share	(3,177)		(3,177)
Balance Ending (in shares) at Jun. 30, 2016		9,937,262
Balance ending at Jun. 30, 2016	145,710	$ 75,602	77,384	(11,665)	4,389
Balance Beginning (in shares) at Dec. 31, 2016		9,998,025
Balance beginning at Dec. 31, 2016	142,944	$ 76,490	80,736	(11,665)	(2,617)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	6,249		6,249
Other comprehensive income, net of taxes	1,642				1,642
Dividend Reinvestment and Stock Purchase Plan (in shares)		8,554
Dividend Reinvestment and Stock Purchase Plan	180	$ 180
Exercise of stock options (in shares)		3,398
Exercise of stock options	51	$ 51
Compensation expense relating to stock options	1	$ 1
Stock Issued During Period, Shares, Restricted Stock Award, Gross		4,027
Compensation expense relating to restricted stock	63	$ 63
Common stock dividends, $0.32 per share	(3,203)		(3,203)
Balance Ending (in shares) at Jun. 30, 2017		10,014,004
Balance ending at Jun. 30, 2017	$ 147,927	$ 76,785	$ 83,782	$ (11,665)	$ (975)

CONSOLIDATED CONDENSED STATEME8

CONSOLIDATED CONDENSED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Stockholders' Equity [Abstract]
Common stock dividends (in dollars per share)	$ 0.16	$ 0.16	$ 0.32	$ 0.32

CONSOLIDATED CONDENSED STATEME9

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 6,249	$ 5,932
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation, amortization, and accretion	1,668	1,680
Provision for loan losses	237	486
Increase in cash surrender value of bank owned life insurance	(379)	(360)
Bank owned life insurance mortality benefits in excess of cash surrender value	(107)	0
Realized gain from sales of securities available-for-sale	(140)	(650)
Realized (gain) loss from sales of premises and equipment	(23)	35
Realized loss from sales and write-downs of other real estate owned and repossessed assets	3	346
Origination of mortgage loans for sale	(4,416)	(4,850)
Realized gains from sales of loans	(102)	(102)
Proceeds from sales of mortgage loans	4,464	4,907
Penalty for prepayment of long-term debt	0	251
Compensation expense related to stock options	1	2
Compensation expense related to restricted stock	63	45
Changes in:
Accrued income receivable	63	(224)
Other assets	(1,039)	46
Other liabilities	1,297	(613)
TOTAL ADJUSTMENTS	1,590	999
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	7,839	6,931
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of investment securities available-for-sale	12,243	36,529
Proceeds from maturities and calls of investment securities:
Available-for-sale	8,288	33,025
Held-to-maturity	7,941	3,342
Purchases of investment securities:
Available-for-sale	(26,950)	(38,915)
Held-to-maturity	(5,375)	(20,156)
Net (increase) decrease in loans	(8,222)	(29,740)
Purchase of bank owned life insurance	0	(4,000)
Proceeds from bank owned life insurance mortality benefits	189	0
Proceeds from sale of other real estate owned and repossessed assets	971	0
Additions to other real estate owned	0	(182)
Purchases of premises and equipment	(5,561)	(3,565)
Proceeds from sale of premises and equipment	220	61
NET CASH FLOWS USED IN INVESTING ACTIVITIES	(16,256)	(23,601)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in deposits	33,015	37,538
Net decrease in short-term borrowings	(10,328)	(6,846)
Principal payments on long-term debt	(196)	(5,221)
Penalty for prepayment of long-term debt	0	(251)
Proceeds from issuance of common stock	21	30
Repurchase of stock warrants	0	(1,545)
Proceeds from exercise of stock options	51	0
Cash dividends paid on common stock	(3,044)	(3,015)
NET CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	19,519	20,690
NET CHANGE IN CASH AND CASH EQUIVALENTS	11,102	4,020
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	18,865	14,987
CASH AND CASH EQUIVALENTS AT END OF PERIOD	29,967	19,007
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	1,768	1,780
Income taxes paid	1,400	2,160
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING ACTIVITIES:
Transfer from loans to other real estate owned and repossessed assets	$ 974	$ 0

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited interim consolidated condensed financial statements include LCNB Corp. ("LCNB") and its wholly-owned subsidiaries: LCNB National Bank (the "Bank") and LCNB Risk Management, Inc., a captive insurance company which was incorporated in Nevada during the second quarter 2017. All material intercompany transactions and balances are eliminated in consolidation. The unaudited interim consolidated condensed financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and the rules and regulations of the Securities and Exchange Commission (the "SEC"). Certain information and note disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations. In the opinion of management, the unaudited interim consolidated financial statements include all adjustments (consisting of normal, recurring accruals) considered necessary for a fair presentation of financial position, results of operations, and cash flows for the interim periods, as required by Regulation S-X, Rule 10-01. The consolidated condensed balance sheet as of December 31, 2016 has been derived from the audited consolidated balance sheet as of that day. Certain prior period data presented in the financial statements have been reclassified to conform with the current year presentation. Accounting Standards Update ("ASU") No. 2016-09, "Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting," was issued by the Financial Accounting Standards Board ("FASB") in March 2016 and affects all entities that issue share-based payment awards to their employees. The new guidance involves several aspects of the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. Under ASU No. 2016-09, any excess tax benefits or tax deficiencies should be recognized as income tax expense or benefit in the income statement. Excess tax benefits are to be classified as an operating activity in the statement of cash flows. In accruing compensation cost, an entity can make an entity-wide accounting policy election to either estimate the number of awards that are expected to vest, as required under current guidance, or account for forfeitures when they occur. For an award to qualify for equity classification, an entity cannot partially settle the award in excess of the employer's maximum statutory withholding requirements. Such cash paid by an employer when directly withholding shares for tax withholding purposes should be classified as a financing activity in the statement of cash flows. The amendments in ASU No. 2016-09 were effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2016. Accordingly, LCNB adopted the update as of January 1, 2017. Adoption did not have a material impact on LCNB's results of operations or financial position. ASU No. 2017-08, "Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities," was issued by the FASB in March 2017 and applies to all entities that hold investments in callable debt securities that have an amortized cost basis in excess of the amount that is repayable by the issuer at the earliest call date (that is, at a premium). The ASU requires the premium to be amortized to the earliest call date, not the maturity date. The amendments do not require an accounting change for securities held at a discount; the discount continues to be amortized to maturity. ASU No. 2017-08 is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted and management elected to adopt the update as of January 1, 2017. Adoption did not have a material impact on LCNB's results of operations or financial position. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the 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. Results of operations for the three and six months ended June 30, 2017 are not necessarily indicative of the results to be expected for the full year ending December 31, 2017 . These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements, accounting policies, and financial notes thereto included in LCNB's 2016 Annual Report on Form 10-K filed with the SEC.

Investment Securities

Investment Securities	6 Months Ended
	Jun. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Investment Securities	Investment Securities The amortized cost and estimated fair value of investment securities at June 30, 2017 and December 31, 2016 are summarized as follows (in thousands): Amortized Cost Unrealized Gains Unrealized Losses Fair Value June 30, 2017 Available-for-Sale: U.S. Treasury notes $ 21,135 $ 77 $ 3 $ 21,209 U.S. Agency notes 96,921 161 1,134 95,948 U.S. Agency mortgage-backed securities 74,949 73 1,061 73,961 Municipal securities: Non-taxable 111,651 902 758 111,795 Taxable 22,420 246 63 22,603 Mutual funds 2,546 — 39 2,507 Trust preferred securities 49 1 — 50 Equity securities 632 88 5 715 $ 330,303 $ 1,548 $ 3,063 $ 328,788 Held-to-Maturity: Municipal securities: Non-taxable $ 33,282 $ 95 $ 122 $ 33,255 Taxable 5,155 — 124 5,031 $ 38,437 $ 95 $ 246 $ 38,286 December 31, 2016 Available-for-Sale: U.S. Treasury notes $ 28,180 $ 41 $ 76 $ 28,145 U.S. Agency notes 87,098 150 1,848 85,400 U.S. Agency mortgage-backed securities 72,402 89 1,444 71,047 Municipal securities: Non-taxable 114,064 574 1,623 113,015 Taxable 19,710 220 85 19,845 Mutual funds 2,527 — 45 2,482 Trust preferred securities 49 — 1 48 Equity securities 632 55 10 677 $ 324,662 $ 1,129 $ 5,132 $ 320,659 Held-to-Maturity: Municipal securities: Non-taxable $ 31,015 $ 56 $ 352 $ 30,719 Taxable 9,988 — 217 9,771 $ 41,003 $ 56 $ 569 $ 40,490 Information concerning investment securities with gross unrealized losses at June 30, 2017 and December 31, 2016 , aggregated by length of time that individual securities have been in a continuous loss position, is as follows (dollars in thousands): Less than Twelve Months Twelve Months or Greater Fair Value Unrealized Losses Fair Value Unrealized Losses June 30, 2017 Available-for-Sale: U.S. Treasury notes $ 1,300 $ 3 $ — $ — U.S. Agency notes 78,483 1,134 — — U.S. Agency mortgage-backed securities 58,733 939 3,271 122 Municipal securities: Non-taxable 39,578 758 — — Taxable 10,833 62 450 1 Mutual funds 1,225 30 282 9 Trust preferred securities — — — — Equity securities 24 1 29 4 $ 190,176 $ 2,927 $ 4,032 $ 136 Held-to-Maturity: Municipal securities: Non-taxable $ 19,188 78 2,622 44 Taxable 3,176 124 — — $ 22,364 $ 202 $ 2,622 $ 44 December 31, 2016 Available-for-Sale: U.S. Treasury notes $ 16,076 $ 76 $ — $ — U.S. Agency notes 69,784 1,848 — — U.S. Agency mortgage-backed securities 64,564 1,310 3,518 134 Municipal securities: Non-taxable 72,867 1,621 451 2 Taxable 9,721 82 450 3 Mutual funds 1,205 37 277 8 Trust preferred securities 49 1 — — Equity securities 201 10 — — $ 234,467 $ 4,985 $ 4,696 $ 147 Held-to-Maturity: Municipal securities: Non-taxable $ 20,429 $ 251 $ 2,564 $ 101 Taxable 8,030 217 — — $ 28,459 $ 468 $ 2,564 $ 101 Management has determined that the unrealized losses at June 30, 2017 are primarily due to fluctuations in market interest rates and do not reflect credit quality deterioration of the securities. Because LCNB does not have the intent to sell the investments and it is more likely than not that LCNB will not be required to sell the investments before recovery of their amortized cost bases, which may be at maturity, LCNB does not consider these investments to be other-than-temporarily impaired. Contractual maturities of investment securities at June 30, 2017 were as follows (in thousands). Actual maturities may differ from contractual maturities when issuers have the right to call or prepay obligations. Available-for-Sale Held-to-Maturity Amortized Cost Fair Value Amortized Cost Fair Value Due within one year $ 12,940 $ 12,981 $ 6,191 $ 6,221 Due from one to five years 110,596 111,142 4,082 4,064 Due from five to ten years 121,060 120,190 10,322 10,266 Due after ten years 7,531 7,242 17,842 17,735 252,127 251,555 38,437 38,286 U.S. Agency mortgage-backed securities 74,949 73,961 — — Mutual funds 2,546 2,507 — — Trust preferred securities 49 50 — — Equity securities 632 715 — — $ 330,303 $ 328,788 $ 38,437 $ 38,286 Investment securities with a market value of $195,610,000 and $149,990,000 at June 30, 2017 and December 31, 2016 , respectively, were pledged to secure public deposits and for other purposes required or as permitted by law. Certain information concerning the sale of investment securities available-for-sale for the three and six months ended June 30, 2017 and 2016 was as follows (in thousands): Three Months Ended Six Months Ended 2017 2016 2017 2016 Proceeds from sales $ 12,243 $ 16,100 $ 12,243 $ 36,529 Gross realized gains 140 300 140 671 Gross realized losses — 21 — 21 Realized gains or losses from the sale of securities are computed using the specific identification method.

Loans

Loans	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
Loans	Loans Major classifications of loans at June 30, 2017 and December 31, 2016 are as follows (in thousands): June 30, 2017 December 31, 2016 Commercial and industrial $ 38,651 $ 41,878 Commercial, secured by real estate 495,255 477,275 Residential real estate 258,710 265,788 Consumer 17,475 19,173 Agricultural 16,014 14,802 Other loans, including deposit overdrafts 547 633 826,652 819,549 Deferred origination costs (fees), net 281 254 826,933 819,803 Less allowance for loan losses 3,382 3,575 Loans, net $ 823,551 $ 816,228 Loans acquired through mergers are recorded at fair value with no carryover of the acquired entity's previously established allowance for loan losses. The excess of expected cash flows over the estimated fair value of acquired loans is recognized as interest income over the remaining contractual lives of the loans using the level yield method. Subsequent decreases in expected cash flows will require additions to the allowance for loan losses. Subsequent improvements in expected cash flows result in the recognition of additional interest income over the then-remaining contractual lives of the loans. Impaired loans acquired are accounted for under FASB Accounting Standards Codification ("ASC") 310-30. Factors considered in evaluating whether an acquired loan was impaired include delinquency status and history, updated borrower credit status, collateral information, and updated loan-to-value information. The difference between contractually required payments at the time of acquisition and the cash flows expected to be collected is referred to as the nonaccretable difference. The interest component of the cash flows expected to be collected is referred to as the accretable yield and is recognized as interest income over the remaining contractual life of the loan using the level yield method. Subsequent decreases in expected cash flows will require additions to the allowance for loan losses. Subsequent improvements in expected cash flows will result in a reclassification from the nonaccretable difference to the accretable yield. Non-accrual, past-due, and accruing restructured loans as of June 30, 2017 and December 31, 2016 are as follows (in thousands): June 30, 2017 December 31, 2016 Non-accrual loans: Commercial and industrial $ — $ — Commercial, secured by real estate 2,493 4,312 Residential real estate 1,076 1,079 Consumer — — Agricultural 178 334 Total non-accrual loans 3,747 5,725 Past-due 90 days or more and still accruing 141 23 Total non-accrual and past-due 90 days or more and still accruing 3,888 5,748 Accruing restructured loans 11,287 11,731 Total $ 15,175 $ 17,479 The allowance for loan losses for the three and six months ended June 30, 2017 and 2016 are as follows (in thousands): Commercial & Industrial Commercial, Secured by Real Estate Residential Real Estate Consumer Agricultural Other Total Three Months Ended June 30, 2017 Balance, beginning of period $ 353 $ 2,007 $ 809 $ 91 $ 66 $ 2 $ 3,328 Provision charged to expenses (90 ) 206 109 (20 ) (5 ) 22 222 Losses charged off — (82 ) (118 ) (9 ) — (31 ) (240 ) Recoveries 10 5 22 24 — 11 72 Balance, end of period $ 273 $ 2,136 $ 822 $ 86 $ 61 $ 4 $ 3,382 Six Months Ended June 30, 2017 Allowance for loan losses: Balance, beginning of year $ 350 $ 2,179 $ 885 $ 96 $ 60 $ 5 $ 3,575 Provision charged to expenses (92 ) 296 2 3 1 27 237 Losses charged off — (344 ) (135 ) (54 ) — (61 ) (594 ) Recoveries 15 5 70 41 — 33 164 Balance, end of period $ 273 $ 2,136 $ 822 $ 86 $ 61 $ 4 $ 3,382 Three Months Ended June 30, 2016 Balance, beginning of period $ 247 $ 1,868 $ 896 $ 81 $ 56 $ 2 $ 3,150 Provision charged to expenses 74 320 (1 ) (12 ) 6 9 396 Losses charged off (49 ) (117 ) (14 ) (9 ) — (19 ) (208 ) Recoveries 1 — 4 20 — 10 35 Balance, end of period $ 273 $ 2,071 $ 885 $ 80 $ 62 $ 2 $ 3,373 Six Months Ended June 30, 2016 Allowance for loan losses: Balance, beginning of year $ 244 $ 1,908 $ 854 $ 54 $ 66 $ 3 3,129 Provision charged to expenses 74 285 65 49 (4 ) 17 486 Losses charged off (49 ) (140 ) (42 ) (53 ) — (42 ) (326 ) Recoveries 4 18 8 30 — 24 84 Balance, end of period $ 273 $ 2,071 $ 885 $ 80 $ 62 $ 2 $ 3,373 A breakdown of the allowance for loan losses and the loan portfolio by loan segment at June 30, 2017 and December 31, 2016 are as follows (in thousands): Commercial Commercial, Secured by Residential Consumer Agricultural Other Total June 30, 2017 Allowance for loan losses: Individually evaluated for impairment $ 7 $ 129 $ 51 $ 8 $ — $ — $ 195 Collectively evaluated for impairment 266 2,007 771 78 61 4 3,187 Acquired credit impaired loans — — — — — — — Balance, end of period $ 273 $ 2,136 $ 822 $ 86 $ 61 $ 4 $ 3,382 Loans: Individually evaluated for impairment $ 320 $ 12,005 $ 1,428 $ 61 $ 177 $ — $ 13,991 Collectively evaluated for impairment 37,504 478,574 255,360 17,513 15,851 114 804,916 Acquired credit impaired loans 865 4,331 2,392 5 — 433 8,026 Balance, end of period $ 38,689 $ 494,910 $ 259,180 $ 17,579 $ 16,028 $ 547 $ 826,933 December 31, 2016 Allowance for loan losses: Individually evaluated for impairment $ 9 $ 55 $ 100 $ 13 $ — $ — $ 177 Collectively evaluated for impairment 341 1,832 785 83 60 5 3,106 Acquired credit impaired loans — 292 — — — — 292 Balance, end of period $ 350 $ 2,179 $ 885 $ 96 $ 60 $ 5 $ 3,575 Loans: Individually evaluated for impairment $ 337 $ 12,580 $ 1,518 $ 52 $ 334 $ — $ 14,821 Collectively evaluated for impairment 41,466 458,059 262,266 19,192 14,475 178 795,636 Acquired credit impaired loans 98 6,305 2,471 17 — 455 9,346 Balance, end of period $ 41,901 $ 476,944 $ 266,255 $ 19,261 $ 14,809 $ 633 $ 819,803 The risk characteristics of LCNB's material loan portfolio segments are as follows: Commercial and Industrial Loans. LCNB’s commercial and industrial loan portfolio consists of loans for various purposes, including loans to fund working capital requirements (such as inventory and receivables financing) and purchases of machinery and equipment. LCNB offers a variety of commercial and industrial loan arrangements, including term loans, balloon loans, and lines of credit. Most commercial and industrial loans have a variable rate, with adjustment periods ranging from one month to five years . Adjustments are generally based on a publicly available index rate plus a margin. The margin varies based on the terms and collateral securing the loan. Commercial and industrial loans are offered to businesses and professionals for short and medium terms on both a collateralized and uncollateralized basis. Commercial and industrial loans typically are underwritten on the basis of the borrower’s ability to make repayment from the cash flow of the business. Collateral, when obtained, may include liens on furniture, fixtures, equipment, inventory, receivables, or other assets. As a result, such loans involve complexities, variables, and risks that require thorough underwriting and more robust servicing than other types of loans. Commercial, Secured by Real Estate Loans. Commercial real estate loans include loans secured by a variety of commercial, retail, and office buildings, religious facilities, multifamily (more than two-family) residential properties, construction and land development loans, and other land loans. Commercial real estate loan products generally amortize over five to twenty-five years and are payable in monthly principal and interest installments. Some have balloon payments due within one to ten years after the origination date. Many have adjustable interest rates with adjustment periods ranging from one to ten years, some of which are subject to established “floor” interest rates. Commercial real estate loans are underwritten based on the ability of the property, in the case of income producing property, or the borrower’s business to generate sufficient cash flow to amortize the debt. Secondary emphasis is placed upon global debt service, collateral value, financial strength of any guarantors, and other factors. Commercial real estate loans are generally originated with an 80% maximum loan to appraised value ratio. Residential Real Estate Loans. Residential real estate loans include loans secured by first or second mortgage liens on one to two-family residential property. Home equity lines of credit and mortgage loans secured by owner-occupied agricultural property are included in this category. First and second mortgage loans are generally amortized over five to thirty years with monthly principal and interest payments. Home equity lines of credit generally have a five year draw period with interest only payments followed by a repayment period with monthly payments based on the amount outstanding. LCNB offers both fixed and adjustable rate mortgage loans. Adjustable rate loans are available with adjustment periods ranging between one to ten years and adjust according to an established index plus a margin, subject to certain floor and ceiling rates. Home equity lines of credit have a variable rate based on the Wall Street Journal prime rate plus a margin. LCNB does not originate reverse mortgage loans or residential real estate loans generally considered to be “subprime.” Residential real estate loans are underwritten primarily based on the borrower’s ability to repay, prior credit history, and the value of the collateral. LCNB generally requires private mortgage insurance for first mortgage loans that have a loan to appraised value ratio of greater than 80% . Consumer Loans. LCNB’s portfolio of consumer loans generally includes secured and unsecured loans to individuals for household, family and other personal expenditures. Secured loans include loans to fund the purchase of automobiles, recreational vehicles, boats, and similar acquisitions. Consumer loans made by LCNB generally have fixed rates and terms ranging up to 84 months, depending upon the nature of the collateral, size of the loan, and other relevant factors. Consumer loans generally have higher interest rates, but pose additional risks of collectability and loss when compared to certain other types of loans. Collateral, if present, is generally subject to damage, wear, and depreciation. The borrower’s ability to repay is of primary importance in the underwriting of consumer loans. Agricultural Loans. LCNB’s portfolio of agricultural loans includes loans for financing agricultural production or for financing the purchase of equipment used in the production of agricultural products. LCNB’s agricultural loans are generally secured by farm machinery, livestock, crops, vehicles, or other agricultural related collateral. LCNB uses a risk-rating system to quantify loan quality. A loan is assigned to a risk category based on relevant information about the ability of the borrower to service the debt including, but not limited to, current financial information, historical payment experience, credit documentation, public information, and current economic trends. The categories used are: • Pass – loans categorized in this category are higher quality loans that do not fit any of the other categories described below. • Other Assets Especially Mentioned (OAEM) – loans in this category are currently protected but are potentially weak. These loans constitute a risk but not to the point of justifying a classification of substandard. The credit risk may be relatively minor yet constitute an undue risk in light of the circumstances surrounding a specific asset. • Substandard – loans in this category are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Assets so classified must have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the possibility that LCNB will sustain some loss if the deficiencies are not corrected. • Doubtful – loans classified in this category have all the weaknesses inherent in loans classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. A breakdown of the loan portfolio by credit quality indicators at June 30, 2017 and December 31, 2016 is as follows (in thousands): Pass OAEM Substandard Doubtful Total June 30, 2017 Commercial & industrial $ 37,988 $ 218 $ 483 $ — $ 38,689 Commercial, secured by real estate 467,419 4,497 22,994 — 494,910 Residential real estate 255,321 120 3,739 — 259,180 Consumer 17,490 — 89 — 17,579 Agricultural 14,710 — 1,318 — 16,028 Other 547 — — — 547 Total $ 793,475 $ 4,835 $ 28,623 $ — $ 826,933 December 31, 2016 Commercial & industrial $ 41,178 $ 304 $ 419 $ — $ 41,901 Commercial, secured by real estate 443,781 5,479 27,684 — 476,944 Residential real estate 261,839 442 3,974 — 266,255 Consumer 19,182 — 79 — 19,261 Agricultural 13,311 — 1,498 — 14,809 Other 633 — — — 633 Total $ 779,924 $ 6,225 $ 33,654 $ — $ 819,803 A loan portfolio aging analysis at June 30, 2017 and December 31, 2016 is as follows (in thousands): 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Total Loans Receivable Total Loans Greater Than 90 Days and Accruing June 30, 2017 Commercial & industrial $ — $ — $ — $ — $ 38,689 $ 38,689 $ — Commercial, secured by real estate 742 — 541 1,283 493,627 494,910 — Residential real estate 518 28 1,093 1,639 257,541 259,180 118 Consumer 33 27 23 83 17,496 17,579 23 Agricultural — — 177 177 15,851 16,028 — Other 55 — — 55 492 547 — Total $ 1,348 $ 55 $ 1,834 $ 3,237 $ 823,696 $ 826,933 $ 141 December 31, 2016 Commercial & industrial $ 19 $ — $ — $ 19 $ 41,882 $ 41,901 $ — Commercial, secured by real estate 99 69 127 295 476,649 476,944 — Residential real estate 686 80 727 1,493 264,762 266,255 20 Consumer 59 16 3 78 19,183 19,261 3 Agricultural 125 — — 125 14,684 14,809 — Other 115 — — 115 518 633 — Total $ 1,103 $ 165 $ 857 $ 2,125 $ 817,678 $ 819,803 $ 23 Impaired loans, including acquired credit impaired loans, at June 30, 2017 and December 31, 2016 are as follows (in thousands): Recorded Investment Unpaid Principal Balance Related Allowance June 30, 2017 With no related allowance recorded: Commercial & industrial $ 874 $ 1,006 $ — Commercial, secured by real estate 15,160 16,195 — Residential real estate 3,223 4,329 — Consumer 22 22 — Agricultural 177 178 — Other 433 592 — Total $ 19,889 $ 22,322 $ — With an allowance recorded: Commercial & industrial $ 311 $ 315 $ 7 Commercial, secured by real estate 1,176 1,176 129 Residential real estate 597 598 51 Consumer 44 44 8 Agricultural — — — Other — — — Total $ 2,128 $ 2,133 $ 195 Total: Commercial & industrial $ 1,185 $ 1,321 $ 7 Commercial, secured by real estate 16,336 17,371 129 Residential real estate 3,820 4,927 51 Consumer 66 66 8 Agricultural 177 178 — Other 433 592 — Total $ 22,017 $ 24,455 $ 195 December 31, 2016 With no related allowance recorded: Commercial & industrial $ 109 $ 263 $ — Commercial, secured by real estate 14,195 15,522 — Residential real estate 3,238 4,286 — Consumer 26 27 — Agricultural 334 334 — Other 455 629 — Total $ 18,357 $ 21,061 $ — With an allowance recorded: Commercial & industrial $ 326 $ 326 $ 9 Commercial, secured by real estate 4,690 4,946 347 Residential real estate 751 751 100 Consumer 43 43 13 Agricultural — — — Other — — — Total $ 5,810 $ 6,066 $ 469 Total: Commercial & industrial $ 435 $ 589 $ 9 Commercial, secured by real estate 18,885 20,468 347 Residential real estate 3,989 5,037 100 Consumer 69 70 13 Agricultural 334 334 — Other 455 629 — Total $ 24,167 $ 27,127 $ 469 The following presents information related to the average recorded investment and interest income recognized on impaired loans, including acquired credit impaired loans, for the three and six months ended June 30, 2017 and 2016 (in thousands): 2017 2016 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Three Months Ended June 30, With no related allowance recorded: Commercial & industrial $ 261 $ 10 $ 964 $ 26 Commercial, secured by real estate 16,488 269 17,292 278 Residential real estate 3,351 47 3,855 123 Consumer 30 1 40 8 Agricultural 217 — 423 123 Other 463 14 495 20 Total $ 20,810 $ 341 $ 23,069 $ 578 With an allowance recorded: Commercial & industrial $ 314 $ 4 $ 358 $ 5 Commercial, secured by real estate 1,087 25 2,651 20 Residential real estate 603 8 780 8 Consumer 44 1 34 1 Agricultural — — — — Other — — — — Total $ 2,048 $ 38 $ 3,823 $ 34 Total: Commercial & industrial $ 575 $ 14 $ 1,322 $ 31 Commercial, secured by real estate 17,575 294 19,943 298 Residential real estate 3,954 55 4,635 131 Consumer 74 2 74 9 Agricultural 217 — 423 123 Other 463 14 495 20 Total $ 22,858 $ 379 $ 26,892 $ 612 Six Months Ended June 30, With no related allowance recorded: Commercial & industrial $ 261 $ 36 $ 964 $ 55 Commercial, secured by real estate 16,736 468 17,460 660 Residential real estate 3,332 136 3,823 194 Consumer 31 1 54 15 Agricultural 267 — 422 135 Other 463 32 495 40 Total $ 21,090 $ 673 $ 23,218 $ 1,099 With an allowance recorded: Commercial & industrial $ 318 $ 9 $ 362 $ 10 Commercial, secured by real estate 970 33 2,671 42 Residential real estate 612 16 760 16 Consumer 43 2 34 2 Agricultural — — — — Other — — — — Total $ 1,943 $ 60 $ 3,827 $ 70 Total: Commercial & industrial $ 579 $ 45 $ 1,326 $ 65 Commercial, secured by real estate 17,706 501 20,131 702 Residential real estate 3,944 152 4,583 210 Consumer 74 3 88 17 Agricultural 267 — 422 135 Other 463 32 495 40 Total $ 23,033 733 $ 27,045 $ 1,169 Of the interest income recognized on impaired loans during the six months ended June 30, 2017 and 2016 , approximately $3,000 and $46,000 , respectively, were recognized on a cash basis. Loan modifications that were classified as troubled debt restructurings during the three and six months ended June 30, 2017 and 2016 are as follows (dollars in thousands): 2017 2016 Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Three Months Ended June 30, Commercial & industrial — $ — $ — — $ — $ — Commercial, secured by real estate — — — — — — Residential real estate — — — 1 27 27 Consumer — — — 1 10 10 Total — $ — $ — 2 $ 37 $ 37 Six Months Ended June 30, Commercial & industrial — $ — $ — — $ — $ — Commercial, secured by real estate — — — 1 299 372 Residential real estate 1 18 9 2 45 45 Consumer 1 14 14 2 27 27 Total 2 $ 32 $ 23 5 $ 371 $ 444 Each restructured loan is separately negotiated with the borrower and includes terms and conditions that reflect the borrower’s ability to pay the debt as modified. Modifications may include interest only payments for a period of time, temporary or permanent reduction of the loan’s interest rate, capitalization of delinquent interest, forgiveness of principal, or extensions of the maturity date. Post-modification balances of newly restructured troubled debt by type of modification for the three and six months ended June 30, 2017 and 2016 were as follows (dollars in thousands): Term Modification Rate Modification Interest Only Principal Forgiveness Combination Total Modifications Three Months Ended June 30, 2017 Commercial & industrial $ — $ — $ — $ — $ — $ — Commercial, secured by real estate — — — — — — Residential real estate — — — — — — Consumer — — — — — — Total $ — $ — $ — $ — $ — $ — Six Months Ended June 30, 2017 Commercial & industrial $ — $ — $ — $ — $ — $ — Commercial, secured by real estate — — — — — — Residential real estate — — — 9 — 9 Consumer 14 — — — — 14 Total $ 14 $ — $ — $ 9 $ — $ 23 Three Months Ended June 30, 2016 Commercial & industrial $ — $ — $ — $ — $ — $ — Commercial, secured by real estate — — — — — — Residential real estate — 27 — — — 27 Consumer — 10 — — — 10 Total $ — $ 37 $ — $ — $ — $ 37 Six Months Ended June 30, 2016 Commercial & industrial $ — $ — $ — $ — $ — $ — Commercial, secured by real estate — — — — 372 372 Residential real estate 18 27 — — — 45 Consumer — 27 — — — 27 Total $ 18 $ 54 $ — $ — $ 372 $ 444 LCNB is not committed to lend additional funds to borrowers whose loan terms were modified in a troubled debt restructuring. Two commercial, secured by real estate loans to the same borrower totaling $1,236,000 that were modified during the fourth quarter 2016 subsequently defaulted in February 2017. There were no troubled debt restructurings that subsequently defaulted within twelve months of the restructuring date for the six months ended June 30, 2016 and that remained in default at period end. No impaired loans without a valuation allowance and approximately $23,000 of impaired loans with a valuation allowance at June 30, 2017 consisted of loans that were modified during the six months ended June 30, 2017 and were determined to be troubled debt restructurings. Approximately $379,000 of impaired loans without a valuation allowance and $60,000 of impaired loans with a valuation allowance at June 30, 2016 consisted of loans that were modified during the six months ended June 30, 2016 and were determined to be troubled debt restructurings. Mortgage loans sold to and serviced for the Federal Home Loan Mortgage Corporation and other investors are not included in the accompanying consolidated balance sheets. The unpaid principal balances of those loans at June 30, 2017 and December 31, 2016 were approximately $98,234,000 and $100,982,000 , respectively. The total recorded investment in residential consumer mortgage loans secured by residential real estate that were in the process of foreclosure at June 30, 2017 was $683,000 .

Acquired Credit Impaired Loans

Acquired Credit Impaired Loans	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
Acquired Credit Impaired Loans	Acquired Credit Impaired Loans The following table provides at June 30, 2017 and December 31, 2016 the major classifications of acquired credit impaired loans that are accounted for in accordance with FASB ASC 310-30 (in thousands): June 30, 2017 December 31, 2016 Commercial & industrial $ 865 $ 98 Commercial, secured by real estate 4,331 6,305 Residential real estate 2,392 2,471 Consumer 5 17 Agricultural — — Other loans, including deposit overdrafts 433 455 8,026 9,346 Less allowance for loan losses — 292 Loans, net $ 8,026 $ 9,054 The following table provides the outstanding balance and related carrying amount for acquired credit impaired loans at the dates indicated (in thousands): June 30, 2017 December 31, 2016 Outstanding balance $ 10,343 $ 12,289 Carrying amount 8,026 9,346 Activity during the six months ended June 30, 2017 and 2016 for the accretable discount related to acquired credit impaired loans is as follows (in thousands): 2017 2016 Accretable discount at beginning of year $ 1,080 $ 1,503 Reclass from nonaccretable discount to accretable discount 158 307 Less disposals (170 ) (3 ) Less accretion (217 ) (439 ) Accretable discount at end of period $ 851 $ 1,368

Affordable Housing Tax Credit L

Affordable Housing Tax Credit Limited Partnership	6 Months Ended
	Jun. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Affordable Housing Tax Credit Limited Partnership	Affordable Housing Tax Credit Limited Partnership LCNB is a limited partner in limited partnerships that sponsor affordable housing projects utilizing the Low Income Housing Tax Credit (LIHTC) pursuant to Section 42 of the Internal Revenue Code. The purpose of the investments is to achieve a satisfactory return on capital, to facilitate the sale of additional affordable housing product offerings, and to assist in achieving goals associated with the Community Reinvestment Act. The primary activities of the limited partnerships include the identification, development, and operation of multi-family housing that is leased to qualifying residential tenants. The following table presents the balances of LCNB's affordable housing tax credit investments, included in other assets in the consolidated condensed balance sheets, and related unfunded commitments, included in accrued interest and other liabilities in the consolidated condensed balance sheets, at June 30, 2017 and December 31, 2016 (in thousands): June 30, December 31, Affordable housing tax credit investment $ 3,000 $ 2,000 Less amortization 175 93 Net affordable housing tax credit investment $ 2,825 $ 1,907 Unfunded commitment $ 2,452 $ 1,617 LCNB expects to fund the unfunded commitment over 10.0 years . The following table presents other information relating to LCNB's affordable housing tax credit investments for the periods indicated (in thousands): Six Months Ended June 30, 2017 2016 Tax credits and other tax benefits recognized $ 79 $ 55 Tax credit amortization expense included in provision for income taxes 82 41

Borrowings

Borrowings	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Borrowings	Borrowings Short-term borrowings at June 30, 2017 and December 31, 2016 are as follows (dollars in thousands): June 30, 2017 December 31, 2016 Amount Rate Amount Rate FHLB short-term advance $ 25,000 1.18 % $ 25,000 0.63 % Repurchase agreements 6,712 0.10 % 17,040 0.10 % $ 31,712 0.95 % $ 42,040 0.42 % Repurchase agreements are an option customers may use in managing their cash positions and mature the next business day after issuance. Repurchase agreements at June 30, 2017 and December 31, 2016 were fully secured by U.S. Agency notes and such collateral securities were held by the Federal Reserve Bank. All advances from the Federal Home Loan Bank ("FHLB") of Cincinnati, both long-term and short-term, are secured by a blanket pledge of LCNB's 1-4 family first lien mortgage loans in the amount of approximately $223 million and $229 million at June 30, 2017 and December 31, 2016 , respectively. Additionally, LCNB is required to hold minimum levels of FHLB stock, based on the outstanding borrowings.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows: For the Three Months Ended For the Six Months Ended 2017 2016 2017 2016 Statutory tax rate 35.0 % 34.2 % 35.0 % 34.2 % Increase (decrease) resulting from: Tax exempt interest (6.7 )% (6.6 )% (6.4 )% (6.4 )% Tax exempt income on bank owned life insurance (2.6 )% (1.6 )% (2.0 )% (1.5 )% Other, net (0.2 )% — % (0.4 )% (0.1 )% Effective tax rate 25.5 % 26.0 % 26.2 % 26.2 %

Commitments and Contingent Liab

Commitments and Contingent Liabilities	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	Commitments and Contingent Liabilities LCNB 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. They involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the balance sheets. Exposure to credit loss in the event of nonperformance by the other parties to financial instruments for commitments to extend credit is represented by the contract amount of those instruments. The Bounce Protection product, a customer deposit overdraft program, is offered as a service and does not constitute a contract between the customer and LCNB. LCNB uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. Financial instruments whose contract amounts represent off-balance-sheet credit risk at June 30, 2017 and December 31, 2016 are as follows (in thousands): June 30, 2017 December 31, 2016 Commitments to extend credit: Commercial loans $ 2,246 $ 10,350 Other loans Fixed rate 3,482 4,425 Adjustable rate 1,411 1,044 Unused lines of credit: Fixed rate 20,778 9,731 Adjustable rate 82,223 80,222 Unused overdraft protection amounts on demand and NOW accounts 16,796 17,123 Standby letters of credit 632 657 $ 127,568 $ 123,552 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. Unused lines of credit include amounts not drawn on line of credit loans. Commitments to extend credit and unused lines of credit generally have fixed expiration dates or other termination clauses. LCNB evaluates each customer's credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management's credit evaluation of the borrower. Collateral held varies, but may include accounts receivable, inventory, residential realty, income-producing commercial property, and property, plant, and equipment. Standby letters of credit are conditional commitments issued to guarantee the performance of a customer to a third party. These guarantees generally are fully secured and have varying maturities. Capital expenditures include the construction or acquisition of new office buildings, improvements to LCNB's offices, purchases of furniture and equipment, and additions or improvements to LCNB's information technology system. Commitments outstanding for capital expenditures as of June 30, 2017 totaled approximately $416,000 . Management believes that LCNB has sufficient liquidity to fund its lending and capital expenditure commitments. LCNB and its subsidiaries are parties to various claims and proceedings arising in the normal course of business. Management, after consultation with legal counsel, believes that the liabilities, if any, arising from such proceedings and claims will not be material to the consolidated financial position or results of operations.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	6 Months Ended
	Jun. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Income	Accumulated Other Comprehensive Income (Loss) Changes in accumulated other comprehensive income (loss) for the six months ended June 30, 2017 and the year ended December 31, 2016 are as follows (in thousands): Unrealized Gains and Losses on Available-for-Sale Securities Changes in Pension Plan Assets and Benefit Obligations Total Six Months Ended June 30, 2017: Balance at beginning of period $ (2,633 ) $ 16 $ (2,617 ) Before reclassifications 1,734 — 1,734 Reclassifications (92 ) — (92 ) Balance at end of period $ (991 ) $ 16 $ (975 ) Year Ended December 31, 2016: Balance at beginning of period $ 469 $ (233 ) $ 236 Before reclassifications (2,390 ) 249 (2,141 ) Reclassifications (712 ) — (712 ) Balance at end of period $ (2,633 ) $ 16 $ (2,617 ) Reclassifications out of accumulated other comprehensive income (loss) during the three and six months ended June 30, 2017 and 2016 and the affected line items in the consolidated condensed statements of income are as follows (in thousands): Three Months Ended Six Months Ended Affected Line Item in the Consolidated Condensed Statements of Income 2017 2016 2017 2016 Realized gain on sale of securities $ 140 $ 279 $ 140 $ 650 Net gain on sales of securities Less provision for income taxes 48 95 48 221 Provision for income taxes Reclassification adjustment, net of taxes $ 92 184 $ 92 $ 429

Retirement Plans

Retirement Plans	6 Months Ended
	Jun. 30, 2017
Retirement Benefits [Abstract]
Retirement Plans	Retirement Plans LCNB participates in a noncontributory defined benefit multi-employer retirement plan that covers substantially all regular full-time employees hired before January 1, 2009. Employees hired before this date who received a benefit reduction under certain amendments to the defined benefit retirement plan receive an automatic contribution of 5% or 7% of their annual compensation, depending on the sum of an employee's age and vesting service, into their defined contribution plans (401(k) plans), regardless of the contributions made by the employees. These contributions are made annually and these employees do not receive any employer matches to their 401(k) contributions. Employees hired on or after January 1, 2009 receive a 50% employer match on their contributions into the 401(k) plan, up to a maximum LCNB contribution of 3% of each individual employee's annual compensation. Funding and administrative costs of the qualified noncontributory defined benefit retirement plan and 401(k) plan charged to pension and other employee benefits in the consolidated condensed statements of income for the three and six -month periods ended June 30, 2017 and 2016 are as follows (in thousands): For the Three Months For the Six Months 2017 2016 2017 2016 Qualified noncontributory defined benefit retirement plan $ 262 220 $ 522 $ 440 401(k) plan 94 77 196 160 Certain highly compensated employees participate in a nonqualified defined benefit retirement plan. The nonqualified plan ensures that participants receive the full amount of benefits to which they would have been entitled under the noncontributory defined benefit retirement plan in the absence of limits on benefit levels imposed by certain sections of the Internal Revenue Code. The components of net periodic pension cost of the nonqualified defined benefit retirement plan for the three and six months ended June 30, 2017 and 2016 are summarized as follows (in thousands): Three Months Ended Six Months Ended 2017 2016 2017 2016 Service cost $ — 10 $ — $ 20 Interest cost 17 19 34 38 Amortization of unrecognized net loss — 42 — 84 Net periodic pension cost $ 17 71 $ 34 $ 142 Amounts recognized in accumulated other comprehensive income (loss), net of tax, at June 30, 2017 and December 31, 2016 for the nonqualified defined benefit retirement plan consists of (in thousands): June 30, 2017 December 31, 2016 Net actuarial (gain) loss $ (16 ) $ (16 ) Past service cost — — Total recognized in accumulated other comprehensive income (loss), net of tax $ (16 ) $ (16 )

Stock Based Compensation

Stock Based Compensation	6 Months Ended
	Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Based Compensation	Stock Based Compensation LCNB established an Ownership Incentive Plan (the "2002 Plan") during 2002 that allowed for stock-based awards to eligible employees, as determined by the Board of Directors. The awards were made in the form of stock options, share awards, and/or appreciation rights. The 2002 Plan provided for the issuance of up to 200,000 shares of common stock. The 2002 Plan expired on April 16, 2012. Any outstanding unexercised options, however, continue to be exercisable in accordance with their terms. The 2015 Ownership Incentive Plan (the "2015 Plan") was ratified by LCNB's shareholders at the annual meeting on April 28, 2015 and allows for stock-based awards to eligible employees, as determined by the Compensation Committee of the Board of Directors. Awards may be made in the form of stock options, appreciation rights, restricted shares, and/or restricted share units. The 2015 Plan provides for the issuance of up to 450,000 shares of common stock. The 2015 Plan will terminate on April 28, 2025 and is subject to earlier termination by the Compensation Committee. Stock-based awards may be in the form of treasury shares or newly issued shares. LCNB has not granted stock option awards since 2012. Options granted to date under the 2002 Plan vest ratably over a five -year period and expire ten years after the date of grant. Stock options outstanding at June 30, 2017 were as follows: Outstanding Stock Options Exercisable Stock Options Exercise Price Range Number Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Number Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) $9.00 - $10.99 4,356 $ 9.00 1.6 4,356 $ 9.00 1.6 $11.00 - $12.99 15,909 12.08 3.1 15,909 12.08 3.1 20,265 11.42 2.8 20,265 11.42 2.8 The following table summarizes stock option activity for the periods indicated: 2017 2016 Options Weighted Average Exercise Price Options Weighted Average Exercise Price Outstanding, January 1, 24,669 $ 12.17 83,861 $ 12.39 Exercised (3,398 ) 14.94 — — Expired (1,006 ) 17.88 (7,802 ) 18.76 Outstanding, June 30, 20,265 11.42 76,059 11.73 Exercisable, June 30, 20,265 11.42 74,314 11.71 The following table provides information related to stock options exercised during the periods indicated (in thousands): 2017 2016 Intrinsic value of options exercised $ 25 $ — Cash received from options exercised 51 — Tax benefit realized from options exercised 5 — The aggregate intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) for options outstanding at June 30, 2017 that were "in the money" (market price greater than exercise price) was $174,000 . The aggregate intrinsic value at that date for only the options that were exercisable was $174,000 . The aggregate intrinsic value for options outstanding at June 30, 2016 that were in the money was $320,000 and the aggregate intrinsic value at that date for only the options that were exercisable was $314,000 . The intrinsic value changes based upon fluctuations in the market value of LCNB's common stock. Total expense related to options included in salaries and employee benefits for the three and six months ended June 30, 2017 was $0 and $1,000 , respectively. The related tax benefit for the three and six months ended June 30, 2017 was $0 and $0 , respectively. Compensation cost related to option awards was recognized in full during the first quarter 2017. Total expense related to options included in salaries and employee benefits for the three and six months ended June 30, 2016 was $1,000 and $2,000 , respectively. The related tax benefit for the three and six months ended June 30, 2016 was $0 and $1,000 , respectively. Restricted stock awards granted under the 2015 Plan were as follows: 2017 2016 Weighted Average Grant Date Fair Value Weighted Average Grant Date Fair Value Outstanding, January 1, 8,624 $ 15.47 16,038 $ 15.47 Granted 4,027 22.60 — — Vested — — (5,255 ) 15.47 Forfeited — — — — Outstanding, June 30, 12,651 $ 17.74 10,783 $ 15.47 Total expense related to restricted stock awards included in salaries and wages in the consolidated condensed statements of income for the three and six months ended June 30, 2017 was $7,000 and $63,000 , respectively. The related tax benefit for the three and six months ended June 30, 2017 was $3,000 and $22,000 , respectively. Unrecognized compensation expense for restricted stock awards was $96,000 at June 30, 2017 and is expected to be recognized over a period of 4.33 years . Total expense related to restricted stock awards included in salaries and wages in the consolidated condensed statements of income for the three and six months ended June 30, 2016 was $23,000 and $45,000 , respectively. The related tax benefit for the three and six months ended June 30, 2016 was $7,000 and $15,000 , respectively.

Earnings Per Common Share

Earnings Per Common Share	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Common Share	Earnings per Common Share LCNB has granted restricted stock awards with non-forfeitable dividend rights, which are considered participating securities. Accordingly, earnings per share is computed using the two-class method as required by FASB ASC 260-10-45. Basic earnings per common share is calculated by dividing net income allocated to common shareholders by the weighted average number of common shares outstanding during the period, which excludes the participating securities. Diluted earnings per common share is adjusted for the dilutive effects of stock options, warrants, and restricted stock. The diluted average number of common shares outstanding has been increased for the assumed exercise of stock options and warrants with proceeds used to purchase treasury shares at the average market price for the period. Earnings per share for the three and six months ended June 30, 2017 and 2016 were calculated as follows (dollars in thousands, except share and per share data): For the Three Months For the Six Months 2017 2016 2017 2016 Net income $ 3,003 $ 2,968 $ 6,249 $ 5,932 Less allocation of earnings and dividends to participating securities 2 — 4 — Net income allocated to common shareholders $ 3,001 $ 2,968 $ 6,245 $ 5,932 Weighted average common shares outstanding, gross 10,010,455 9,922,024 10,005,798 9,919,070 Less average participating securities 6,033 — 6,033 — Weighted average number of shares outstanding used in the calculation of basic earnings per common share 10,004,422 9,922,024 9,999,765 9,919,070 Add dilutive effect of: Stock options 6,890 18,299 7,427 17,767 Stock warrants — — — 32,465 Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share 10,011,312 9,940,323 10,007,192 9,969,302 Earnings per common share: Basic $ 0.30 $ 0.30 $ 0.62 $ 0.60 Diluted 0.30 0.29 0.62 0.59 Options to purchase 0 and 5,160 shares of common stock at a weighted average price of $0.00 and $17.88 per share were outstanding at June 30, 2017 and 2016 , respectively, but were not included in the computation of diluted earnings per common share because the exercise prices of the options were greater than the average market price of the common shares.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements LCNB measures certain assets at fair value using various valuation techniques and assumptions, depending on the nature of the asset. Fair value is defined as the price that would be received from the sale of an asset in an orderly transaction between market participants at the measurement date. The inputs to the valuation techniques used to measure fair value are assigned to one of three broad levels: • Level 1 – quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the reporting date. • Level 2 – inputs other than quoted prices included within level 1 that are observable for the asset or liability either directly or indirectly. Level 2 inputs may include quoted prices for similar assets in active markets, quoted prices for identical assets or liabilities in markets that are not active, inputs other than quoted prices (such as interest rates or yield curves) that are observable for the asset or liability, and inputs that are derived from or corroborated by observable market data. • Level 3 - inputs that are unobservable for the asset or liability. The majority of LCNB's financial debt securities are classified as available-for-sale. The securities are reported at fair value with unrealized holding gains and losses reported net of income taxes in accumulated other comprehensive income (loss). LCNB utilizes a pricing service for determining the fair values of most of its investment securities. Methods and significant assumptions used to estimate fair value are as follows: • Fair value for U.S. Treasury notes are determined based on market quotations (level 1). • Fair values for the other debt securities are calculated using the discounted cash flow method for each security. The discount rates for these cash flows are estimated by the pricing service using rates observed in the market (level 2). Cash flow streams are dependent on estimated prepayment speeds and the overall structure of the securities given existing market conditions. • Fair value for trust preferred and equity securities are determined based on market quotations (level 1). These securities are not priced by the pricing service. • LCNB has investments in three mutual funds. These investments are not priced by the pricing service. Investments in two of the mutual funds are measured at fair value using net asset values ("NAV") per share as a practical expedient and are not required to be classified in the fair value hierarchy. These funds can be redeemed at any time at their current NAVs. The investment in the remaining mutual fund, which is not traded in an active market, is considered to have level 2 inputs because an investor can have its interest in the fund redeemed for the balance of its capital account at any quarter-end assuming the fund is given a 60 day notice. The investment in this fund is carried at fair value, which approximates cost. Assets that may be recorded at fair value on a nonrecurring basis include impaired loans, other real estate owned, and other repossessed assets. A loan is considered impaired when management believes it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement. Impaired loans are carried at the present value of estimated future cash flows using the loan's existing rate or the fair value of collateral if the loan is collateral dependent, if this value is less than the loan balance. These inputs are considered to be level 3. Other real estate owned is adjusted to fair value upon transfer of the loan to foreclosed assets, usually based on an appraisal of the property. Subsequently, foreclosed assets are carried at the lower of carrying value or fair value. These inputs are also considered to be level 3. The following table summarizes the valuation of LCNB's assets recorded at fair value by input levels as of June 30, 2017 and December 31, 2016 (in thousands): Fair Value Measurements at the End of the Reporting Period Using Fair Value Measurements Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) June 30, 2017 Recurring fair value measurements: Investment securities available-for-sale: U.S. Treasury notes $ 21,209 $ 21,209 $ — $ — U.S. Agency notes 95,948 — 95,948 — U.S. Agency mortgage-backed securities 73,961 — 73,961 — Municipal securities: Non-taxable 111,795 — 111,795 — Taxable 22,603 — 22,603 — Mutual fund 1,000 — 1,000 — Mutual funds measured at net asset value (a) 1,507 Trust preferred securities 50 50 — — Equity securities 715 715 — — Total recurring fair value measurements $ 328,788 $ 21,974 $ 305,307 $ — Nonrecurring fair value measurements: Impaired loans $ 1,932 $ — $ — $ 1,932 December 31, 2016 Recurring fair value measurements: Investment securities available-for-sale: U.S. Treasury notes $ 28,145 $ 28,145 $ — $ — U.S. Agency notes 85,400 — 85,400 — U.S. Agency mortgage-backed securities 71,047 — 71,047 — Municipal securities: Non-taxable 113,015 — 113,015 — Taxable 19,845 — 19,845 — Mutual fund 1,000 — 1,000 — Mutual funds measured at net asset value (a) 1,482 Trust preferred securities 48 48 — — Equity securities 677 677 — — Total recurring fair value measurements $ 320,659 $ 28,870 $ 290,307 $ — Nonrecurring fair value measurements: Impaired loans $ 5,340 $ — $ — $ 5,340 (a) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Consolidated Condensed Balance Sheets. The following table presents quantitative information about unobservable inputs used in nonrecurring level 3 fair value measurements at June 30, 2017 and December 31, 2016 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average June 30, 2017 Impaired loans $ 1,932 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Discounted cash flows Discount rate 8.25 % 3.25 % 6.25 % December 31, 2016 Impaired loans $ 5,340 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Discounted cash flows Discount rate 8.25 % 4.50 % 5.56 % Carrying amounts and estimated fair values of financial instruments as of June 30, 2017 and December 31, 2016 are as follows (in thousands): Fair Value Measurements at the End of Carrying Amount Fair Value Quoted Significant Other Observable Inputs Significant Unobservable Inputs June 30, 2017 FINANCIAL ASSETS: Cash and cash equivalents $ 29,967 $ 29,967 $ 29,967 $ — $ — Investment securities, held-to-maturity 38,437 38,286 — — 38,286 Federal Reserve Bank stock 2,732 2,732 2,732 — — Federal Home Loan Bank stock 3,638 3,638 3,638 — — Loans, net 823,551 804,304 — — 804,304 Accrued interest receivable 3,416 3,416 — 3,416 — FINANCIAL LIABILITIES: Deposits 1,143,920 1,145,612 936,054 209,558 — Short-term borrowings 31,712 31,712 31,712 — — Long-term debt 402 410 — 410 — Accrued interest payable 278 278 — 278 — December 31, 2016 FINANCIAL ASSETS: Cash and cash equivalents $ 18,865 $ 18,865 $ 18,865 $ — $ — Investment securities, held-to-maturity 41,003 40,490 — — 40,490 Federal Reserve Bank stock 2,732 2,732 2,732 — — Federal Home Loan Bank stock 3,638 3,638 3,638 — — Loans, net 816,228 799,791 — — 799,791 Accrued interest receivable 3,559 3,559 — 3,559 — FINANCIAL LIABILITIES: Deposits 1,110,905 1,113,187 896,147 217,040 — Short-term borrowings 42,040 42,040 42,040 — — Long-term debt 598 614 — 614 — Accrued interest payable 307 307 — 307 — The fair values of off-balance-sheet financial instruments such as loan commitments and letters of credit are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements. The fair values of such instruments were not material at June 30, 2017 and December 31, 2016 . Fair values of financial instruments are based on various assumptions, including the discount rate and estimates of future cash flows. Therefore, the fair values presented may not represent amounts that could be realized in actual transactions. In addition, because the required disclosures exclude certain financial instruments and all nonfinancial instruments, any aggregation of the fair value amounts presented would not represent the underlying value of LCNB. The following methods and assumptions were used to estimate the fair value of certain financial instruments: Cash and cash equivalents The carrying amounts presented are deemed to approximate fair value. Investment securities, held-to-maturity Fair values for investment securities, held-to-maturity are based on quoted market prices for similar securities and/or discounted cash flow analysis or other methods. Federal Home Loan Bank stock and Federal Reserve Bank stock The carrying value of Federal Home Loan Bank and Federal Reserve Bank stock approximates fair value based on the respective redemptive provisions. Loans Fair value is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings and for the same remaining maturities, incorporating assumptions of current and projected prepayment speeds. These current rates approximate market rates. Deposits The fair value of demand deposits, savings accounts, and certain money market deposits is the amount payable on demand at the reporting date. The fair value of fixed-maturity certificates of deposit is estimated using the rates currently offered for deposits of similar remaining maturities, which approximates market rates. Borrowings The carrying amounts of federal funds purchased, repurchase agreements, and U.S. Treasury demand note borrowings are deemed to approximate fair value of short-term borrowings. For long-term debt, fair values are estimated based on the discounted value of expected net cash flows using current interest rates. Accrued interest receivable and Accrued interest payable Carrying amount approximates fair value.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements From time to time the FASB issues an ASU to communicate changes to U.S. generally accepted accounting principles. The following information provides brief summaries of newly issued but not yet effective ASUs that could have an effect on LCNB’s financial position or results of operations: ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)" ASU No. 2014-09 was issued in May 2014 and supersedes most current revenue recognition guidance for contracts to transfer goods or services or other nonfinancial assets. Lease contracts, insurance contracts, and most financial instruments are not included in the scope of this update. ASU No. 2014-09 provides that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance enumerates five steps that entities should follow in achieving this core principle. Additional disclosures providing information about contracts with customers are required. Guidance in ASU No. 2014-09 has been clarified by the following ASUs: • ASU No. 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)" • ASU No. 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing" • ASU No. 2016-12, "Revenue from Contracts with Customers (Topic 606): Narrow Scope Improvements and Practical Expedients" As extended by ASU No. 2015-14, "Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date," ASU No. 2014-09 and the clarifying ASUs are effective for public companies for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Transitional guidance is included in the updates. Earlier adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. LCNB's revenue is primarily comprised of net interest income, which is explicitly excluded from the scope of ASU No. 2014-09, and non-interest income. The update may require LCNB to change how it recognizes certain recurring revenue streams related to non-interest income. However, it is not expected to have a material impact on LCNB's results of operations or financial position. Management continues to monitor the guidance from the FASB and the Transition Resource Group for Revenue Recognition in determining the impact of ASU No. 2014-09 on various types of non-interest income. Management is currently evaluating the revenue streams that will impacted by the amendments. The analysis includes identification of possible contract performance obligations and recognition principles. The financial statement impact of this new standard cannot be reasonably estimated at this time. ASU No. 2016-01, "Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities" ASU No. 2016-01 was issued in January 2016 and applies to all entities that hold financial assets or owe financial liabilities. It makes targeted changes to generally accepted accounting principles for public companies as follows: 1. Requires most equity investments to be measured at fair value with changes in fair value recognized in net income. 2. Simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment. When a qualitative assessment indicates that impairment exists, an entity is required to measure the investment at fair value. 3. Eliminates the requirement to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet. 4. Requires use of the exit price notion when measuring the fair value of financial instruments for disclosure purposes. 5. Requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. 6. Requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements. 7. Clarifies that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. For public business entities, the new guidance is effective for annual reporting periods, and interim reporting periods within those annual periods, beginning after December 15, 2017. Adoption of ASU No. 2016-01 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2016-02, "Leases (Topic 842)" ASU No. 2016-02 was issued in February 2016 and requires a lessee to recognize in the statement of financial position a liability to make lease payments ("the lease liability") and a right-of-use asset representing its right to use the underlying asset for the lease term, initially measured at the present value of the lease payments. When measuring assets and liabilities arising from a lease, the lessee should include payments to be made in optional periods only if the lessee is reasonably certain, as defined, to exercise an option to the lease or not to exercise an option to terminate the lease. Optional payments to purchase the underlying asset should be included if the lessee is reasonably certain it will exercise the purchase option. Most variable lease payments should be excluded except for those that depend on an index or a rate or are in substance fixed payments. A lessee shall classify a lease as a finance lease if it meets any of five listed criteria: 1. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term. 2. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. 3. The lease term is for the major part of the remaining economic life of the underlying asset. 4. The present value of the sum of the lease payments and any residual value guaranteed by the lessee equals or exceeds substantially all of the fair value of the underlying asset. 5. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. For finance leases, a lessee shall recognize in the statement of income interest on the lease liability separately from amortization of the right-of-use asset. Amortization of the right-of-use asset shall be on a straight-line basis, unless another basis is more representative of the pattern in which the lessee expects to consume the right-of-use asset’s future economic benefits. If the lease does not meet any of the five criteria, the lessee shall classify it as an operating lease and shall recognize a single lease cost on a straight-line basis over the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. The amendments in this update are to be applied using a modified retrospective approach, as defined, and are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2018. Early application is permitted. LCNB estimates that it will recognize discounted right-of-use assets and lease liabilities totaling approximately $5 million for current leases outstanding. This projection is based on various assumptions, including the level of interest rates and no significant increases in leasing activity, that may change between now and the effective date. ASU No. 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" ASU No. 2016-13 was issued in June 2016 and, once effective, will significantly change current guidance for recognizing impairment of financial instruments. Current guidance requires an "incurred loss" methodology for recognizing credit losses that delays recognition until it is probable a loss has been incurred. ASU No. 2016-13 replaces the incurred loss impairment methodology with a new methodology that reflects expected credit losses over the lives of the loans and requires consideration of a broader range of information to inform credit loss estimates. The ASU requires an organization to estimate all expected credit losses for financial assets measured at amortized cost, including loans and held-to-maturity debt securities, based on historical experience, current conditions, and reasonable and supportable forecasts. Additional disclosures are required. ASU No. 2016-13 also amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. Under the new guidance, entities will determine whether all or a portion of the unrealized loss on an available-for-sale debt security is a credit loss. Any credit loss will be recognized as an allowance for credit losses on available-for-sale debt securities rather than as a direct reduction of the amortized cost basis of the investment, as is currently required. As a result, entities will recognize improvements to estimated credit losses on available-for-sale debt securities immediately in earnings rather than as interest income over time, as currently required. ASU No. 2016-13 eliminates the current accounting model for purchased credit impaired loans and debt securities. Instead, purchased financial assets with credit deterioration will be recorded gross of estimated credit losses as of the date of acquisition and the estimated credit losses amounts will be added to the allowance for credit losses. Thereafter, entities will account for additional impairment of such purchased assets using the models listed above. ASU No. 2016-13 will take effect for U.S. Securities and Exchange Commission (SEC) filers for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early application will be permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. While LCNB's Loan Committee expects that the implementation of ASU No. 2016-13 will increase the balance of the allowance for loan losses, it is continuing to evaluate the potential impact on LCNB's results of operations and financial position. The Loan Committee is currently analyzing its data collection efforts, pool segmentation, and reporting mechanisms to prepare for adoption of this ASU. The financial statement impact of this new standard cannot be reasonably estimated at this time. ASU No. 2017-04, "Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment" ASU No. 2017-04 was issued in January 2017 and applies to public and other entities that have goodwill reported in their financial statements. To simplify the subsequent measurement of goodwill, this ASU eliminates Step 2 from the goodwill impairment test. In computing the implied fair value of goodwill under Step 2, an entity had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities, including unrecognized assets and liabilities, following the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. A public business entity that is a U.S. Securities and Exchange Commission (SEC) filer should adopt the amendments in this update on a prospective basis for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. ASU No. 2017-07, "Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost" ASU No. 2017-07 was issued in March 2017 and applies to all employers that offer to their employees defined benefit pension plans, other postretirement benefit plans, or other types of benefits accounted for under Topic 715. The amendments in this update require that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost, as defined, are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations, if one is presented. If a separate line item or items are not used, the line item or items used in the income statement to present the other components of net benefit cost must be disclosed. The amendments in ASU No. 2017-07 are effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The amendments in this update are to be applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement. ASU No. 2017-09, "Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting" ASU No. 2017-09 was issued in May 2017 and applies to any entity that changes the terms or conditions of a share-based payment award. The amendments in this update provide that an entity would not apply modification accounting under the guidance in Topic 718 if the fair value, vesting conditions, and classification of the awards are the same immediately before and after the modification. The amendments are to be applied prospectively and are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period. Adoption of ASU No. 2017-09 is not expected to have a material impact on LCNB's results of operations or financial position.

Recent Accounting Pronounceme24

Recent Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements From time to time the FASB issues an ASU to communicate changes to U.S. generally accepted accounting principles. The following information provides brief summaries of newly issued but not yet effective ASUs that could have an effect on LCNB’s financial position or results of operations: ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)" ASU No. 2014-09 was issued in May 2014 and supersedes most current revenue recognition guidance for contracts to transfer goods or services or other nonfinancial assets. Lease contracts, insurance contracts, and most financial instruments are not included in the scope of this update. ASU No. 2014-09 provides that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance enumerates five steps that entities should follow in achieving this core principle. Additional disclosures providing information about contracts with customers are required. Guidance in ASU No. 2014-09 has been clarified by the following ASUs: • ASU No. 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)" • ASU No. 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing" • ASU No. 2016-12, "Revenue from Contracts with Customers (Topic 606): Narrow Scope Improvements and Practical Expedients" As extended by ASU No. 2015-14, "Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date," ASU No. 2014-09 and the clarifying ASUs are effective for public companies for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Transitional guidance is included in the updates. Earlier adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. LCNB's revenue is primarily comprised of net interest income, which is explicitly excluded from the scope of ASU No. 2014-09, and non-interest income. The update may require LCNB to change how it recognizes certain recurring revenue streams related to non-interest income. However, it is not expected to have a material impact on LCNB's results of operations or financial position. Management continues to monitor the guidance from the FASB and the Transition Resource Group for Revenue Recognition in determining the impact of ASU No. 2014-09 on various types of non-interest income. Management is currently evaluating the revenue streams that will impacted by the amendments. The analysis includes identification of possible contract performance obligations and recognition principles. The financial statement impact of this new standard cannot be reasonably estimated at this time. ASU No. 2016-01, "Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities" ASU No. 2016-01 was issued in January 2016 and applies to all entities that hold financial assets or owe financial liabilities. It makes targeted changes to generally accepted accounting principles for public companies as follows: 1. Requires most equity investments to be measured at fair value with changes in fair value recognized in net income. 2. Simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment. When a qualitative assessment indicates that impairment exists, an entity is required to measure the investment at fair value. 3. Eliminates the requirement to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet. 4. Requires use of the exit price notion when measuring the fair value of financial instruments for disclosure purposes. 5. Requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. 6. Requires separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements. 7. Clarifies that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. For public business entities, the new guidance is effective for annual reporting periods, and interim reporting periods within those annual periods, beginning after December 15, 2017. Adoption of ASU No. 2016-01 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2016-02, "Leases (Topic 842)" ASU No. 2016-02 was issued in February 2016 and requires a lessee to recognize in the statement of financial position a liability to make lease payments ("the lease liability") and a right-of-use asset representing its right to use the underlying asset for the lease term, initially measured at the present value of the lease payments. When measuring assets and liabilities arising from a lease, the lessee should include payments to be made in optional periods only if the lessee is reasonably certain, as defined, to exercise an option to the lease or not to exercise an option to terminate the lease. Optional payments to purchase the underlying asset should be included if the lessee is reasonably certain it will exercise the purchase option. Most variable lease payments should be excluded except for those that depend on an index or a rate or are in substance fixed payments. A lessee shall classify a lease as a finance lease if it meets any of five listed criteria: 1. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term. 2. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. 3. The lease term is for the major part of the remaining economic life of the underlying asset. 4. The present value of the sum of the lease payments and any residual value guaranteed by the lessee equals or exceeds substantially all of the fair value of the underlying asset. 5. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term. For finance leases, a lessee shall recognize in the statement of income interest on the lease liability separately from amortization of the right-of-use asset. Amortization of the right-of-use asset shall be on a straight-line basis, unless another basis is more representative of the pattern in which the lessee expects to consume the right-of-use asset’s future economic benefits. If the lease does not meet any of the five criteria, the lessee shall classify it as an operating lease and shall recognize a single lease cost on a straight-line basis over the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. The amendments in this update are to be applied using a modified retrospective approach, as defined, and are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2018. Early application is permitted. LCNB estimates that it will recognize discounted right-of-use assets and lease liabilities totaling approximately $5 million for current leases outstanding. This projection is based on various assumptions, including the level of interest rates and no significant increases in leasing activity, that may change between now and the effective date. ASU No. 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" ASU No. 2016-13 was issued in June 2016 and, once effective, will significantly change current guidance for recognizing impairment of financial instruments. Current guidance requires an "incurred loss" methodology for recognizing credit losses that delays recognition until it is probable a loss has been incurred. ASU No. 2016-13 replaces the incurred loss impairment methodology with a new methodology that reflects expected credit losses over the lives of the loans and requires consideration of a broader range of information to inform credit loss estimates. The ASU requires an organization to estimate all expected credit losses for financial assets measured at amortized cost, including loans and held-to-maturity debt securities, based on historical experience, current conditions, and reasonable and supportable forecasts. Additional disclosures are required. ASU No. 2016-13 also amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. Under the new guidance, entities will determine whether all or a portion of the unrealized loss on an available-for-sale debt security is a credit loss. Any credit loss will be recognized as an allowance for credit losses on available-for-sale debt securities rather than as a direct reduction of the amortized cost basis of the investment, as is currently required. As a result, entities will recognize improvements to estimated credit losses on available-for-sale debt securities immediately in earnings rather than as interest income over time, as currently required. ASU No. 2016-13 eliminates the current accounting model for purchased credit impaired loans and debt securities. Instead, purchased financial assets with credit deterioration will be recorded gross of estimated credit losses as of the date of acquisition and the estimated credit losses amounts will be added to the allowance for credit losses. Thereafter, entities will account for additional impairment of such purchased assets using the models listed above. ASU No. 2016-13 will take effect for U.S. Securities and Exchange Commission (SEC) filers for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early application will be permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. While LCNB's Loan Committee expects that the implementation of ASU No. 2016-13 will increase the balance of the allowance for loan losses, it is continuing to evaluate the potential impact on LCNB's results of operations and financial position. The Loan Committee is currently analyzing its data collection efforts, pool segmentation, and reporting mechanisms to prepare for adoption of this ASU. The financial statement impact of this new standard cannot be reasonably estimated at this time. ASU No. 2017-04, "Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment" ASU No. 2017-04 was issued in January 2017 and applies to public and other entities that have goodwill reported in their financial statements. To simplify the subsequent measurement of goodwill, this ASU eliminates Step 2 from the goodwill impairment test. In computing the implied fair value of goodwill under Step 2, an entity had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities, including unrecognized assets and liabilities, following the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. A public business entity that is a U.S. Securities and Exchange Commission (SEC) filer should adopt the amendments in this update on a prospective basis for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. ASU No. 2017-07, "Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost" ASU No. 2017-07 was issued in March 2017 and applies to all employers that offer to their employees defined benefit pension plans, other postretirement benefit plans, or other types of benefits accounted for under Topic 715. The amendments in this update require that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost, as defined, are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations, if one is presented. If a separate line item or items are not used, the line item or items used in the income statement to present the other components of net benefit cost must be disclosed. The amendments in ASU No. 2017-07 are effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The amendments in this update are to be applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement. ASU No. 2017-09, "Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting" ASU No. 2017-09 was issued in May 2017 and applies to any entity that changes the terms or conditions of a share-based payment award. The amendments in this update provide that an entity would not apply modification accounting under the guidance in Topic 718 if the fair value, vesting conditions, and classification of the awards are the same immediately before and after the modification. The amendments are to be applied prospectively and are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period. Adoption of ASU No. 2017-09 is not expected to have a material impact on LCNB's results of operations or financial position.

Investment Securities (Tables)

Investment Securities (Tables)	6 Months Ended
	Jun. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Amortized Cost and Fair Value of Available-for-Sale Investment Securities	The amortized cost and estimated fair value of investment securities at June 30, 2017 and December 31, 2016 are summarized as follows (in thousands): Amortized Cost Unrealized Gains Unrealized Losses Fair Value June 30, 2017 Available-for-Sale: U.S. Treasury notes $ 21,135 $ 77 $ 3 $ 21,209 U.S. Agency notes 96,921 161 1,134 95,948 U.S. Agency mortgage-backed securities 74,949 73 1,061 73,961 Municipal securities: Non-taxable 111,651 902 758 111,795 Taxable 22,420 246 63 22,603 Mutual funds 2,546 — 39 2,507 Trust preferred securities 49 1 — 50 Equity securities 632 88 5 715 $ 330,303 $ 1,548 $ 3,063 $ 328,788 Held-to-Maturity: Municipal securities: Non-taxable $ 33,282 $ 95 $ 122 $ 33,255 Taxable 5,155 — 124 5,031 $ 38,437 $ 95 $ 246 $ 38,286 December 31, 2016 Available-for-Sale: U.S. Treasury notes $ 28,180 $ 41 $ 76 $ 28,145 U.S. Agency notes 87,098 150 1,848 85,400 U.S. Agency mortgage-backed securities 72,402 89 1,444 71,047 Municipal securities: Non-taxable 114,064 574 1,623 113,015 Taxable 19,710 220 85 19,845 Mutual funds 2,527 — 45 2,482 Trust preferred securities 49 — 1 48 Equity securities 632 55 10 677 $ 324,662 $ 1,129 $ 5,132 $ 320,659 Held-to-Maturity: Municipal securities: Non-taxable $ 31,015 $ 56 $ 352 $ 30,719 Taxable 9,988 — 217 9,771 $ 41,003 $ 56 $ 569 $ 40,490
Securities in a Continuous Loss Position	Information concerning investment securities with gross unrealized losses at June 30, 2017 and December 31, 2016 , aggregated by length of time that individual securities have been in a continuous loss position, is as follows (dollars in thousands): Less than Twelve Months Twelve Months or Greater Fair Value Unrealized Losses Fair Value Unrealized Losses June 30, 2017 Available-for-Sale: U.S. Treasury notes $ 1,300 $ 3 $ — $ — U.S. Agency notes 78,483 1,134 — — U.S. Agency mortgage-backed securities 58,733 939 3,271 122 Municipal securities: Non-taxable 39,578 758 — — Taxable 10,833 62 450 1 Mutual funds 1,225 30 282 9 Trust preferred securities — — — — Equity securities 24 1 29 4 $ 190,176 $ 2,927 $ 4,032 $ 136 Held-to-Maturity: Municipal securities: Non-taxable $ 19,188 78 2,622 44 Taxable 3,176 124 — — $ 22,364 $ 202 $ 2,622 $ 44 December 31, 2016 Available-for-Sale: U.S. Treasury notes $ 16,076 $ 76 $ — $ — U.S. Agency notes 69,784 1,848 — — U.S. Agency mortgage-backed securities 64,564 1,310 3,518 134 Municipal securities: Non-taxable 72,867 1,621 451 2 Taxable 9,721 82 450 3 Mutual funds 1,205 37 277 8 Trust preferred securities 49 1 — — Equity securities 201 10 — — $ 234,467 $ 4,985 $ 4,696 $ 147 Held-to-Maturity: Municipal securities: Non-taxable $ 20,429 $ 251 $ 2,564 $ 101 Taxable 8,030 217 — — $ 28,459 $ 468 $ 2,564 $ 101
Investments Classified by Contractual Maturity Date	Contractual maturities of investment securities at June 30, 2017 were as follows (in thousands). Actual maturities may differ from contractual maturities when issuers have the right to call or prepay obligations. Available-for-Sale Held-to-Maturity Amortized Cost Fair Value Amortized Cost Fair Value Due within one year $ 12,940 $ 12,981 $ 6,191 $ 6,221 Due from one to five years 110,596 111,142 4,082 4,064 Due from five to ten years 121,060 120,190 10,322 10,266 Due after ten years 7,531 7,242 17,842 17,735 252,127 251,555 38,437 38,286 U.S. Agency mortgage-backed securities 74,949 73,961 — — Mutual funds 2,546 2,507 — — Trust preferred securities 49 50 — — Equity securities 632 715 — — $ 330,303 $ 328,788 $ 38,437 $ 38,286
Realized Gain (Loss) on Investments	Certain information concerning the sale of investment securities available-for-sale for the three and six months ended June 30, 2017 and 2016 was as follows (in thousands): Three Months Ended Six Months Ended 2017 2016 2017 2016 Proceeds from sales $ 12,243 $ 16,100 $ 12,243 $ 36,529 Gross realized gains 140 300 140 671 Gross realized losses — 21 — 21

Loans (Tables)

Loans (Tables)	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
Major Classifications of Loans	Major classifications of loans at June 30, 2017 and December 31, 2016 are as follows (in thousands): June 30, 2017 December 31, 2016 Commercial and industrial $ 38,651 $ 41,878 Commercial, secured by real estate 495,255 477,275 Residential real estate 258,710 265,788 Consumer 17,475 19,173 Agricultural 16,014 14,802 Other loans, including deposit overdrafts 547 633 826,652 819,549 Deferred origination costs (fees), net 281 254 826,933 819,803 Less allowance for loan losses 3,382 3,575 Loans, net $ 823,551 $ 816,228
Non-accrual, Past Due, and Accruing Restructured Loans	Non-accrual, past-due, and accruing restructured loans as of June 30, 2017 and December 31, 2016 are as follows (in thousands): June 30, 2017 December 31, 2016 Non-accrual loans: Commercial and industrial $ — $ — Commercial, secured by real estate 2,493 4,312 Residential real estate 1,076 1,079 Consumer — — Agricultural 178 334 Total non-accrual loans 3,747 5,725 Past-due 90 days or more and still accruing 141 23 Total non-accrual and past-due 90 days or more and still accruing 3,888 5,748 Accruing restructured loans 11,287 11,731 Total $ 15,175 $ 17,479
Allowance for Loan Losses and Recorded Investments in Loans	The allowance for loan losses for the three and six months ended June 30, 2017 and 2016 are as follows (in thousands): Commercial & Industrial Commercial, Secured by Real Estate Residential Real Estate Consumer Agricultural Other Total Three Months Ended June 30, 2017 Balance, beginning of period $ 353 $ 2,007 $ 809 $ 91 $ 66 $ 2 $ 3,328 Provision charged to expenses (90 ) 206 109 (20 ) (5 ) 22 222 Losses charged off — (82 ) (118 ) (9 ) — (31 ) (240 ) Recoveries 10 5 22 24 — 11 72 Balance, end of period $ 273 $ 2,136 $ 822 $ 86 $ 61 $ 4 $ 3,382 Six Months Ended June 30, 2017 Allowance for loan losses: Balance, beginning of year $ 350 $ 2,179 $ 885 $ 96 $ 60 $ 5 $ 3,575 Provision charged to expenses (92 ) 296 2 3 1 27 237 Losses charged off — (344 ) (135 ) (54 ) — (61 ) (594 ) Recoveries 15 5 70 41 — 33 164 Balance, end of period $ 273 $ 2,136 $ 822 $ 86 $ 61 $ 4 $ 3,382 Three Months Ended June 30, 2016 Balance, beginning of period $ 247 $ 1,868 $ 896 $ 81 $ 56 $ 2 $ 3,150 Provision charged to expenses 74 320 (1 ) (12 ) 6 9 396 Losses charged off (49 ) (117 ) (14 ) (9 ) — (19 ) (208 ) Recoveries 1 — 4 20 — 10 35 Balance, end of period $ 273 $ 2,071 $ 885 $ 80 $ 62 $ 2 $ 3,373 Six Months Ended June 30, 2016 Allowance for loan losses: Balance, beginning of year $ 244 $ 1,908 $ 854 $ 54 $ 66 $ 3 3,129 Provision charged to expenses 74 285 65 49 (4 ) 17 486 Losses charged off (49 ) (140 ) (42 ) (53 ) — (42 ) (326 ) Recoveries 4 18 8 30 — 24 84 Balance, end of period $ 273 $ 2,071 $ 885 $ 80 $ 62 $ 2 $ 3,373 A breakdown of the allowance for loan losses and the loan portfolio by loan segment at June 30, 2017 and December 31, 2016 are as follows (in thousands): Commercial Commercial, Secured by Residential Consumer Agricultural Other Total June 30, 2017 Allowance for loan losses: Individually evaluated for impairment $ 7 $ 129 $ 51 $ 8 $ — $ — $ 195 Collectively evaluated for impairment 266 2,007 771 78 61 4 3,187 Acquired credit impaired loans — — — — — — — Balance, end of period $ 273 $ 2,136 $ 822 $ 86 $ 61 $ 4 $ 3,382 Loans: Individually evaluated for impairment $ 320 $ 12,005 $ 1,428 $ 61 $ 177 $ — $ 13,991 Collectively evaluated for impairment 37,504 478,574 255,360 17,513 15,851 114 804,916 Acquired credit impaired loans 865 4,331 2,392 5 — 433 8,026 Balance, end of period $ 38,689 $ 494,910 $ 259,180 $ 17,579 $ 16,028 $ 547 $ 826,933 December 31, 2016 Allowance for loan losses: Individually evaluated for impairment $ 9 $ 55 $ 100 $ 13 $ — $ — $ 177 Collectively evaluated for impairment 341 1,832 785 83 60 5 3,106 Acquired credit impaired loans — 292 — — — — 292 Balance, end of period $ 350 $ 2,179 $ 885 $ 96 $ 60 $ 5 $ 3,575 Loans: Individually evaluated for impairment $ 337 $ 12,580 $ 1,518 $ 52 $ 334 $ — $ 14,821 Collectively evaluated for impairment 41,466 458,059 262,266 19,192 14,475 178 795,636 Acquired credit impaired loans 98 6,305 2,471 17 — 455 9,346 Balance, end of period $ 41,901 $ 476,944 $ 266,255 $ 19,261 $ 14,809 $ 633 $ 819,803
Analysis of the Company's Loan Portfolio by Credit Quality Indicators	A breakdown of the loan portfolio by credit quality indicators at June 30, 2017 and December 31, 2016 is as follows (in thousands): Pass OAEM Substandard Doubtful Total June 30, 2017 Commercial & industrial $ 37,988 $ 218 $ 483 $ — $ 38,689 Commercial, secured by real estate 467,419 4,497 22,994 — 494,910 Residential real estate 255,321 120 3,739 — 259,180 Consumer 17,490 — 89 — 17,579 Agricultural 14,710 — 1,318 — 16,028 Other 547 — — — 547 Total $ 793,475 $ 4,835 $ 28,623 $ — $ 826,933 December 31, 2016 Commercial & industrial $ 41,178 $ 304 $ 419 $ — $ 41,901 Commercial, secured by real estate 443,781 5,479 27,684 — 476,944 Residential real estate 261,839 442 3,974 — 266,255 Consumer 19,182 — 79 — 19,261 Agricultural 13,311 — 1,498 — 14,809 Other 633 — — — 633 Total $ 779,924 $ 6,225 $ 33,654 $ — $ 819,803
Loan Portfolio Aging Analysis	A loan portfolio aging analysis at June 30, 2017 and December 31, 2016 is as follows (in thousands): 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Past Due Total Past Due Current Total Loans Receivable Total Loans Greater Than 90 Days and Accruing June 30, 2017 Commercial & industrial $ — $ — $ — $ — $ 38,689 $ 38,689 $ — Commercial, secured by real estate 742 — 541 1,283 493,627 494,910 — Residential real estate 518 28 1,093 1,639 257,541 259,180 118 Consumer 33 27 23 83 17,496 17,579 23 Agricultural — — 177 177 15,851 16,028 — Other 55 — — 55 492 547 — Total $ 1,348 $ 55 $ 1,834 $ 3,237 $ 823,696 $ 826,933 $ 141 December 31, 2016 Commercial & industrial $ 19 $ — $ — $ 19 $ 41,882 $ 41,901 $ — Commercial, secured by real estate 99 69 127 295 476,649 476,944 — Residential real estate 686 80 727 1,493 264,762 266,255 20 Consumer 59 16 3 78 19,183 19,261 3 Agricultural 125 — — 125 14,684 14,809 — Other 115 — — 115 518 633 — Total $ 1,103 $ 165 $ 857 $ 2,125 $ 817,678 $ 819,803 $ 23
Impaired Loans	Impaired loans, including acquired credit impaired loans, at June 30, 2017 and December 31, 2016 are as follows (in thousands): Recorded Investment Unpaid Principal Balance Related Allowance June 30, 2017 With no related allowance recorded: Commercial & industrial $ 874 $ 1,006 $ — Commercial, secured by real estate 15,160 16,195 — Residential real estate 3,223 4,329 — Consumer 22 22 — Agricultural 177 178 — Other 433 592 — Total $ 19,889 $ 22,322 $ — With an allowance recorded: Commercial & industrial $ 311 $ 315 $ 7 Commercial, secured by real estate 1,176 1,176 129 Residential real estate 597 598 51 Consumer 44 44 8 Agricultural — — — Other — — — Total $ 2,128 $ 2,133 $ 195 Total: Commercial & industrial $ 1,185 $ 1,321 $ 7 Commercial, secured by real estate 16,336 17,371 129 Residential real estate 3,820 4,927 51 Consumer 66 66 8 Agricultural 177 178 — Other 433 592 — Total $ 22,017 $ 24,455 $ 195 December 31, 2016 With no related allowance recorded: Commercial & industrial $ 109 $ 263 $ — Commercial, secured by real estate 14,195 15,522 — Residential real estate 3,238 4,286 — Consumer 26 27 — Agricultural 334 334 — Other 455 629 — Total $ 18,357 $ 21,061 $ — With an allowance recorded: Commercial & industrial $ 326 $ 326 $ 9 Commercial, secured by real estate 4,690 4,946 347 Residential real estate 751 751 100 Consumer 43 43 13 Agricultural — — — Other — — — Total $ 5,810 $ 6,066 $ 469 Total: Commercial & industrial $ 435 $ 589 $ 9 Commercial, secured by real estate 18,885 20,468 347 Residential real estate 3,989 5,037 100 Consumer 69 70 13 Agricultural 334 334 — Other 455 629 — Total $ 24,167 $ 27,127 $ 469 The following presents information related to the average recorded investment and interest income recognized on impaired loans, including acquired credit impaired loans, for the three and six months ended June 30, 2017 and 2016 (in thousands): 2017 2016 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized Three Months Ended June 30, With no related allowance recorded: Commercial & industrial $ 261 $ 10 $ 964 $ 26 Commercial, secured by real estate 16,488 269 17,292 278 Residential real estate 3,351 47 3,855 123 Consumer 30 1 40 8 Agricultural 217 — 423 123 Other 463 14 495 20 Total $ 20,810 $ 341 $ 23,069 $ 578 With an allowance recorded: Commercial & industrial $ 314 $ 4 $ 358 $ 5 Commercial, secured by real estate 1,087 25 2,651 20 Residential real estate 603 8 780 8 Consumer 44 1 34 1 Agricultural — — — — Other — — — — Total $ 2,048 $ 38 $ 3,823 $ 34 Total: Commercial & industrial $ 575 $ 14 $ 1,322 $ 31 Commercial, secured by real estate 17,575 294 19,943 298 Residential real estate 3,954 55 4,635 131 Consumer 74 2 74 9 Agricultural 217 — 423 123 Other 463 14 495 20 Total $ 22,858 $ 379 $ 26,892 $ 612 Six Months Ended June 30, With no related allowance recorded: Commercial & industrial $ 261 $ 36 $ 964 $ 55 Commercial, secured by real estate 16,736 468 17,460 660 Residential real estate 3,332 136 3,823 194 Consumer 31 1 54 15 Agricultural 267 — 422 135 Other 463 32 495 40 Total $ 21,090 $ 673 $ 23,218 $ 1,099 With an allowance recorded: Commercial & industrial $ 318 $ 9 $ 362 $ 10 Commercial, secured by real estate 970 33 2,671 42 Residential real estate 612 16 760 16 Consumer 43 2 34 2 Agricultural — — — — Other — — — — Total $ 1,943 $ 60 $ 3,827 $ 70 Total: Commercial & industrial $ 579 $ 45 $ 1,326 $ 65 Commercial, secured by real estate 17,706 501 20,131 702 Residential real estate 3,944 152 4,583 210 Consumer 74 3 88 17 Agricultural 267 — 422 135 Other 463 32 495 40 Total $ 23,033 733 $ 27,045 $ 1,169
Troubled Debt Restructurings	Loan modifications that were classified as troubled debt restructurings during the three and six months ended June 30, 2017 and 2016 are as follows (dollars in thousands): 2017 2016 Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Three Months Ended June 30, Commercial & industrial — $ — $ — — $ — $ — Commercial, secured by real estate — — — — — — Residential real estate — — — 1 27 27 Consumer — — — 1 10 10 Total — $ — $ — 2 $ 37 $ 37 Six Months Ended June 30, Commercial & industrial — $ — $ — — $ — $ — Commercial, secured by real estate — — — 1 299 372 Residential real estate 1 18 9 2 45 45 Consumer 1 14 14 2 27 27 Total 2 $ 32 $ 23 5 $ 371 $ 444
Schedule of Troubled Debt Restructurings by Modification Type	Post-modification balances of newly restructured troubled debt by type of modification for the three and six months ended June 30, 2017 and 2016 were as follows (dollars in thousands): Term Modification Rate Modification Interest Only Principal Forgiveness Combination Total Modifications Three Months Ended June 30, 2017 Commercial & industrial $ — $ — $ — $ — $ — $ — Commercial, secured by real estate — — — — — — Residential real estate — — — — — — Consumer — — — — — — Total $ — $ — $ — $ — $ — $ — Six Months Ended June 30, 2017 Commercial & industrial $ — $ — $ — $ — $ — $ — Commercial, secured by real estate — — — — — — Residential real estate — — — 9 — 9 Consumer 14 — — — — 14 Total $ 14 $ — $ — $ 9 $ — $ 23 Three Months Ended June 30, 2016 Commercial & industrial $ — $ — $ — $ — $ — $ — Commercial, secured by real estate — — — — — — Residential real estate — 27 — — — 27 Consumer — 10 — — — 10 Total $ — $ 37 $ — $ — $ — $ 37 Six Months Ended June 30, 2016 Commercial & industrial $ — $ — $ — $ — $ — $ — Commercial, secured by real estate — — — — 372 372 Residential real estate 18 27 — — — 45 Consumer — 27 — — — 27 Total $ 18 $ 54 $ — $ — $ 372 $ 444

Acquired Credit Impaired Loans

Acquired Credit Impaired Loans (Tables)	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
Schedule Of Carrying Values Of Certain Loans Acquired In A Transfer Not Accounted For As Debt Securities	The following table provides at June 30, 2017 and December 31, 2016 the major classifications of acquired credit impaired loans that are accounted for in accordance with FASB ASC 310-30 (in thousands): June 30, 2017 December 31, 2016 Commercial & industrial $ 865 $ 98 Commercial, secured by real estate 4,331 6,305 Residential real estate 2,392 2,471 Consumer 5 17 Agricultural — — Other loans, including deposit overdrafts 433 455 8,026 9,346 Less allowance for loan losses — 292 Loans, net $ 8,026 $ 9,054
Outstanding and related carrying amount for acquired impaired loans	The following table provides the outstanding balance and related carrying amount for acquired credit impaired loans at the dates indicated (in thousands): June 30, 2017 December 31, 2016 Outstanding balance $ 10,343 $ 12,289 Carrying amount 8,026 9,346
Accretable discount related to acquired impaired loans	Activity during the six months ended June 30, 2017 and 2016 for the accretable discount related to acquired credit impaired loans is as follows (in thousands): 2017 2016 Accretable discount at beginning of year $ 1,080 $ 1,503 Reclass from nonaccretable discount to accretable discount 158 307 Less disposals (170 ) (3 ) Less accretion (217 ) (439 ) Accretable discount at end of period $ 851 $ 1,368

Affordable Housing Tax Credit28

Affordable Housing Tax Credit Limited Partnership (Tables)	6 Months Ended
	Jun. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Activity in Affordable Housing Program Obligation	The following table presents the balances of LCNB's affordable housing tax credit investments, included in other assets in the consolidated condensed balance sheets, and related unfunded commitments, included in accrued interest and other liabilities in the consolidated condensed balance sheets, at June 30, 2017 and December 31, 2016 (in thousands): June 30, December 31, Affordable housing tax credit investment $ 3,000 $ 2,000 Less amortization 175 93 Net affordable housing tax credit investment $ 2,825 $ 1,907 Unfunded commitment $ 2,452 $ 1,617 LCNB expects to fund the unfunded commitment over 10.0 years . The following table presents other information relating to LCNB's affordable housing tax credit investments for the periods indicated (in thousands): Six Months Ended June 30, 2017 2016 Tax credits and other tax benefits recognized $ 79 $ 55 Tax credit amortization expense included in provision for income taxes 82 41

Borrowings (Tables)

Borrowings (Tables)	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Short-term borrowings	Short-term borrowings at June 30, 2017 and December 31, 2016 are as follows (dollars in thousands): June 30, 2017 December 31, 2016 Amount Rate Amount Rate FHLB short-term advance $ 25,000 1.18 % $ 25,000 0.63 % Repurchase agreements 6,712 0.10 % 17,040 0.10 % $ 31,712 0.95 % $ 42,040 0.42 %

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Reconciliation between Statutory Income Tax and Effective Tax Rate	A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows: For the Three Months Ended For the Six Months Ended 2017 2016 2017 2016 Statutory tax rate 35.0 % 34.2 % 35.0 % 34.2 % Increase (decrease) resulting from: Tax exempt interest (6.7 )% (6.6 )% (6.4 )% (6.4 )% Tax exempt income on bank owned life insurance (2.6 )% (1.6 )% (2.0 )% (1.5 )% Other, net (0.2 )% — % (0.4 )% (0.1 )% Effective tax rate 25.5 % 26.0 % 26.2 % 26.2 %

Commitments and Contingent Li31

Commitments and Contingent Liabilities (Tables)	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Financial Instruments Whose Contract Amounts Represent Off-Balance-Sheet Credit Risk	Financial instruments whose contract amounts represent off-balance-sheet credit risk at June 30, 2017 and December 31, 2016 are as follows (in thousands): June 30, 2017 December 31, 2016 Commitments to extend credit: Commercial loans $ 2,246 $ 10,350 Other loans Fixed rate 3,482 4,425 Adjustable rate 1,411 1,044 Unused lines of credit: Fixed rate 20,778 9,731 Adjustable rate 82,223 80,222 Unused overdraft protection amounts on demand and NOW accounts 16,796 17,123 Standby letters of credit 632 657 $ 127,568 $ 123,552

Accumulated Other Comprehensi32

Accumulated Other Comprehensive Income (Tables)	6 Months Ended
	Jun. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Income	Changes in accumulated other comprehensive income (loss) for the six months ended June 30, 2017 and the year ended December 31, 2016 are as follows (in thousands): Unrealized Gains and Losses on Available-for-Sale Securities Changes in Pension Plan Assets and Benefit Obligations Total Six Months Ended June 30, 2017: Balance at beginning of period $ (2,633 ) $ 16 $ (2,617 ) Before reclassifications 1,734 — 1,734 Reclassifications (92 ) — (92 ) Balance at end of period $ (991 ) $ 16 $ (975 ) Year Ended December 31, 2016: Balance at beginning of period $ 469 $ (233 ) $ 236 Before reclassifications (2,390 ) 249 (2,141 ) Reclassifications (712 ) — (712 ) Balance at end of period $ (2,633 ) $ 16 $ (2,617 )
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income	Reclassifications out of accumulated other comprehensive income (loss) during the three and six months ended June 30, 2017 and 2016 and the affected line items in the consolidated condensed statements of income are as follows (in thousands): Three Months Ended Six Months Ended Affected Line Item in the Consolidated Condensed Statements of Income 2017 2016 2017 2016 Realized gain on sale of securities $ 140 $ 279 $ 140 $ 650 Net gain on sales of securities Less provision for income taxes 48 95 48 221 Provision for income taxes Reclassification adjustment, net of taxes $ 92 184 $ 92 $ 429

Retirement Plans (Tables)

Retirement Plans (Tables)	6 Months Ended
	Jun. 30, 2017
Retirement Benefits [Abstract]
Summary of Funding and Administrative Cost of Qualified Noncontributory Defined Benefit Retirement Plan and 401(k) Plan Charged to Salaries and Employee Benefits	Funding and administrative costs of the qualified noncontributory defined benefit retirement plan and 401(k) plan charged to pension and other employee benefits in the consolidated condensed statements of income for the three and six -month periods ended June 30, 2017 and 2016 are as follows (in thousands): For the Three Months For the Six Months 2017 2016 2017 2016 Qualified noncontributory defined benefit retirement plan $ 262 220 $ 522 $ 440 401(k) plan 94 77 196 160
Components of Net Periodic Pension Cost of Nonqualified Defined Benefit Retirement Plan	The components of net periodic pension cost of the nonqualified defined benefit retirement plan for the three and six months ended June 30, 2017 and 2016 are summarized as follows (in thousands): Three Months Ended Six Months Ended 2017 2016 2017 2016 Service cost $ — 10 $ — $ 20 Interest cost 17 19 34 38 Amortization of unrecognized net loss — 42 — 84 Net periodic pension cost $ 17 71 $ 34 $ 142
Amount Recognized in Accumulated Other Comprehensive Income, Net of Deferred Federal Income Taxes for Nonqualified Defined Retirement Plan	Amounts recognized in accumulated other comprehensive income (loss), net of tax, at June 30, 2017 and December 31, 2016 for the nonqualified defined benefit retirement plan consists of (in thousands): June 30, 2017 December 31, 2016 Net actuarial (gain) loss $ (16 ) $ (16 ) Past service cost — — Total recognized in accumulated other comprehensive income (loss), net of tax $ (16 ) $ (16 )

Stock Based Compensation (Table

Stock Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock Options Outstanding	Stock options outstanding at June 30, 2017 were as follows: Outstanding Stock Options Exercisable Stock Options Exercise Price Range Number Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Number Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) $9.00 - $10.99 4,356 $ 9.00 1.6 4,356 $ 9.00 1.6 $11.00 - $12.99 15,909 12.08 3.1 15,909 12.08 3.1 20,265 11.42 2.8 20,265 11.42 2.8
Summary of Stock Option Activity	The following table summarizes stock option activity for the periods indicated: 2017 2016 Options Weighted Average Exercise Price Options Weighted Average Exercise Price Outstanding, January 1, 24,669 $ 12.17 83,861 $ 12.39 Exercised (3,398 ) 14.94 — — Expired (1,006 ) 17.88 (7,802 ) 18.76 Outstanding, June 30, 20,265 11.42 76,059 11.73 Exercisable, June 30, 20,265 11.42 74,314 11.71
Summary of Restricted Stock Awards Activity	Restricted stock awards granted under the 2015 Plan were as follows: 2017 2016 Weighted Average Grant Date Fair Value Weighted Average Grant Date Fair Value Outstanding, January 1, 8,624 $ 15.47 16,038 $ 15.47 Granted 4,027 22.60 — — Vested — — (5,255 ) 15.47 Forfeited — — — — Outstanding, June 30, 12,651 $ 17.74 10,783 $ 15.47
Schedule of Information Related to Stock Options Exercised	The following table provides information related to stock options exercised during the periods indicated (in thousands): 2017 2016 Intrinsic value of options exercised $ 25 $ — Cash received from options exercised 51 — Tax benefit realized from options exercised 5 —

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Computations of Earnings per Common Share	Earnings per share for the three and six months ended June 30, 2017 and 2016 were calculated as follows (dollars in thousands, except share and per share data): For the Three Months For the Six Months 2017 2016 2017 2016 Net income $ 3,003 $ 2,968 $ 6,249 $ 5,932 Less allocation of earnings and dividends to participating securities 2 — 4 — Net income allocated to common shareholders $ 3,001 $ 2,968 $ 6,245 $ 5,932 Weighted average common shares outstanding, gross 10,010,455 9,922,024 10,005,798 9,919,070 Less average participating securities 6,033 — 6,033 — Weighted average number of shares outstanding used in the calculation of basic earnings per common share 10,004,422 9,922,024 9,999,765 9,919,070 Add dilutive effect of: Stock options 6,890 18,299 7,427 17,767 Stock warrants — — — 32,465 Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share 10,011,312 9,940,323 10,007,192 9,969,302 Earnings per common share: Basic $ 0.30 $ 0.30 $ 0.62 $ 0.60 Diluted 0.30 0.29 0.62 0.59

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Summary of Valuation of LCNB's Assets Recorded at Fair Value by Inputs Level	The following table summarizes the valuation of LCNB's assets recorded at fair value by input levels as of June 30, 2017 and December 31, 2016 (in thousands): Fair Value Measurements at the End of the Reporting Period Using Fair Value Measurements Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) June 30, 2017 Recurring fair value measurements: Investment securities available-for-sale: U.S. Treasury notes $ 21,209 $ 21,209 $ — $ — U.S. Agency notes 95,948 — 95,948 — U.S. Agency mortgage-backed securities 73,961 — 73,961 — Municipal securities: Non-taxable 111,795 — 111,795 — Taxable 22,603 — 22,603 — Mutual fund 1,000 — 1,000 — Mutual funds measured at net asset value (a) 1,507 Trust preferred securities 50 50 — — Equity securities 715 715 — — Total recurring fair value measurements $ 328,788 $ 21,974 $ 305,307 $ — Nonrecurring fair value measurements: Impaired loans $ 1,932 $ — $ — $ 1,932 December 31, 2016 Recurring fair value measurements: Investment securities available-for-sale: U.S. Treasury notes $ 28,145 $ 28,145 $ — $ — U.S. Agency notes 85,400 — 85,400 — U.S. Agency mortgage-backed securities 71,047 — 71,047 — Municipal securities: Non-taxable 113,015 — 113,015 — Taxable 19,845 — 19,845 — Mutual fund 1,000 — 1,000 — Mutual funds measured at net asset value (a) 1,482 Trust preferred securities 48 48 — — Equity securities 677 677 — — Total recurring fair value measurements $ 320,659 $ 28,870 $ 290,307 $ — Nonrecurring fair value measurements: Impaired loans $ 5,340 $ — $ — $ 5,340 (a) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Consolidated Condensed Balance Sheets.
Fair Value Measurements Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques	The following table presents quantitative information about unobservable inputs used in nonrecurring level 3 fair value measurements at June 30, 2017 and December 31, 2016 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average June 30, 2017 Impaired loans $ 1,932 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Discounted cash flows Discount rate 8.25 % 3.25 % 6.25 % December 31, 2016 Impaired loans $ 5,340 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Discounted cash flows Discount rate 8.25 % 4.50 % 5.56 %
Carrying Amounts and Estimated Fair Values of Financial Instruments	Carrying amounts and estimated fair values of financial instruments as of June 30, 2017 and December 31, 2016 are as follows (in thousands): Fair Value Measurements at the End of Carrying Amount Fair Value Quoted Significant Other Observable Inputs Significant Unobservable Inputs June 30, 2017 FINANCIAL ASSETS: Cash and cash equivalents $ 29,967 $ 29,967 $ 29,967 $ — $ — Investment securities, held-to-maturity 38,437 38,286 — — 38,286 Federal Reserve Bank stock 2,732 2,732 2,732 — — Federal Home Loan Bank stock 3,638 3,638 3,638 — — Loans, net 823,551 804,304 — — 804,304 Accrued interest receivable 3,416 3,416 — 3,416 — FINANCIAL LIABILITIES: Deposits 1,143,920 1,145,612 936,054 209,558 — Short-term borrowings 31,712 31,712 31,712 — — Long-term debt 402 410 — 410 — Accrued interest payable 278 278 — 278 — December 31, 2016 FINANCIAL ASSETS: Cash and cash equivalents $ 18,865 $ 18,865 $ 18,865 $ — $ — Investment securities, held-to-maturity 41,003 40,490 — — 40,490 Federal Reserve Bank stock 2,732 2,732 2,732 — — Federal Home Loan Bank stock 3,638 3,638 3,638 — — Loans, net 816,228 799,791 — — 799,791 Accrued interest receivable 3,559 3,559 — 3,559 — FINANCIAL LIABILITIES: Deposits 1,110,905 1,113,187 896,147 217,040 — Short-term borrowings 42,040 42,040 42,040 — — Long-term debt 598 614 — 614 — Accrued interest payable 307 307 — 307 —

Investment Securities, Amortize

Investment Securities, Amortized Cost and Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Available-for-Sale:
Amortized Cost	$ 330,303	$ 324,662
Unrealized Gains	1,548	1,129
Unrealized Losses	3,063	5,132
Fair Value	328,788	320,659
Held-to-Maturity:
Amortized Cost	38,437	41,003
Unrealized Gains	95	56
Unrealized Losses	246	569
Fair Value	38,286	40,490
U.S. Treasury notes [Member]
Available-for-Sale:
Amortized Cost	21,135	28,180
Unrealized Gains	77	41
Unrealized Losses	3	76
Fair Value	21,209	28,145
U.S. Agency notes [Member]
Available-for-Sale:
Amortized Cost	96,921	87,098
Unrealized Gains	161	150
Unrealized Losses	1,134	1,848
Fair Value	95,948	85,400
U.S. Agency mortgage-backed securities [Member]
Available-for-Sale:
Amortized Cost	74,949	72,402
Unrealized Gains	73	89
Unrealized Losses	1,061	1,444
Fair Value	73,961	71,047
Held-to-Maturity:
Amortized Cost	0
Fair Value	0
Non-taxable Municipal securities [Member]
Available-for-Sale:
Amortized Cost	111,651	114,064
Unrealized Gains	902	574
Unrealized Losses	758	1,623
Fair Value	111,795	113,015
Held-to-Maturity:
Amortized Cost	33,282	31,015
Unrealized Gains	95	56
Unrealized Losses	122	352
Fair Value	33,255	30,719
Taxable Municipal securities [Member]
Available-for-Sale:
Amortized Cost	22,420	19,710
Unrealized Gains	246	220
Unrealized Losses	63	85
Fair Value	22,603	19,845
Held-to-Maturity:
Amortized Cost	5,155	9,988
Unrealized Gains	0	0
Unrealized Losses	124	217
Fair Value	5,031	9,771
Mutual funds [Member]
Available-for-Sale:
Amortized Cost	2,546	2,527
Unrealized Gains	0	0
Unrealized Losses	39	45
Fair Value	2,507	2,482
Held-to-Maturity:
Amortized Cost	0
Fair Value	0
Trust preferred securities [Member]
Available-for-Sale:
Amortized Cost	49	49
Unrealized Gains	1	0
Unrealized Losses	0	1
Fair Value	50	48
Held-to-Maturity:
Amortized Cost	0
Fair Value	0
Equity securities [Member]
Available-for-Sale:
Amortized Cost	632	632
Unrealized Gains	88	55
Unrealized Losses	5	10
Fair Value	715	$ 677
Held-to-Maturity:
Amortized Cost	0
Fair Value	$ 0

Investment Securities, Continuo

Investment Securities, Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Available-for-Sale:
Less than 12 Months, Fair Value	$ 190,176	$ 234,467
Less than 12 Months, Unrealized Losses	2,927	4,985
12 Months or More, Fair Value	4,032	4,696
12 Months or More, Unrealized Losses	136	147
Held-to-Maturity:
Less than 12 Months, Fair Value	22,364	28,459
Less than 12 Months, Unrealized Losses	202	468
12 Months or More, Fair Value	2,622	2,564
12 Months or More, Unrealized Losses	44	101
U.S. Treasury notes [Member]
Available-for-Sale:
Less than 12 Months, Fair Value	1,300	16,076
Less than 12 Months, Unrealized Losses	3	76
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
U.S. Agency notes [Member]
Available-for-Sale:
Less than 12 Months, Fair Value	78,483	69,784
Less than 12 Months, Unrealized Losses	1,134	1,848
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
U.S. Agency mortgage-backed securities [Member]
Available-for-Sale:
Less than 12 Months, Fair Value	58,733	64,564
Less than 12 Months, Unrealized Losses	939	1,310
12 Months or More, Fair Value	3,271	3,518
12 Months or More, Unrealized Losses	122	134
Non-taxable Municipal securities [Member]
Available-for-Sale:
Less than 12 Months, Fair Value	39,578	72,867
Less than 12 Months, Unrealized Losses	758	1,621
12 Months or More, Fair Value	0	451
12 Months or More, Unrealized Losses	0	2
Held-to-Maturity:
Less than 12 Months, Fair Value	19,188	20,429
Less than 12 Months, Unrealized Losses	78	251
12 Months or More, Fair Value	2,622	2,564
12 Months or More, Unrealized Losses	44	101
Taxable Municipal securities [Member]
Available-for-Sale:
Less than 12 Months, Fair Value	10,833	9,721
Less than 12 Months, Unrealized Losses	62	82
12 Months or More, Fair Value	450	450
12 Months or More, Unrealized Losses	1	3
Held-to-Maturity:
Less than 12 Months, Fair Value	3,176	8,030
Less than 12 Months, Unrealized Losses	124	217
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Mutual funds [Member]
Available-for-Sale:
Less than 12 Months, Fair Value	1,225	1,205
Less than 12 Months, Unrealized Losses	30	37
12 Months or More, Fair Value	282	277
12 Months or More, Unrealized Losses	9	8
Trust preferred securities [Member]
Available-for-Sale:
Less than 12 Months, Fair Value	0	49
Less than 12 Months, Unrealized Losses	0	1
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Equity securities [Member]
Available-for-Sale:
Less than 12 Months, Fair Value	24	201
Less than 12 Months, Unrealized Losses	1	10
12 Months or More, Fair Value	29	0
12 Months or More, Unrealized Losses	$ 4	$ 0

Investment Securities, Maturiti

Investment Securities, Maturities (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Available-for-Sale, Amortized Cost
Due within one year	$ 12,940
Due from one to five years	110,596
Due from five to ten years	121,060
Due after ten years	7,531
Available-for-sale, amortized cost	252,127
Available-for-sale, amortized cost	330,303	$ 324,662
Available-for-Sale, Fair Value
Due within one year	12,981
Due from one to five years	111,142
Due from five to ten years	120,190
Due after ten years	7,242
Available-for-sale, fair value	251,555
Available-for-sale, at fair value	328,788	320,659
Held-to-Maturity, Amortized Cost
Due within one year	6,191
Due from one to five years	4,082
Due from five to ten years	10,322
Due after ten years	17,842
Amortized Cost	38,437	41,003
Held-to-Maturity, Fair Value
Due within one year	6,221
Due from one to five years	4,064
Due from five to ten years	10,266
Due after ten years	17,735
Held-to-maturity, fair value	38,286	40,490
Available-for-sale securities pledged as collateral	195,610	149,990
U.S. Agency mortgage-backed securities [Member]
Available-for-Sale, Amortized Cost
Available-for-sale, amortized cost	74,949	72,402
Available-for-Sale, Fair Value
Available-for-sale, at fair value	73,961	71,047
Held-to-Maturity, Amortized Cost
Amortized Cost	0
Held-to-Maturity, Fair Value
Held-to-maturity, fair value	0
Mutual funds [Member]
Available-for-Sale, Amortized Cost
Available-for-sale, amortized cost	2,546	2,527
Available-for-Sale, Fair Value
Available-for-sale, at fair value	2,507	2,482
Held-to-Maturity, Amortized Cost
Amortized Cost	0
Held-to-Maturity, Fair Value
Held-to-maturity, fair value	0
Trust preferred securities [Member]
Available-for-Sale, Amortized Cost
Available-for-sale, amortized cost	49	49
Available-for-Sale, Fair Value
Available-for-sale, at fair value	50	48
Held-to-Maturity, Amortized Cost
Amortized Cost	0
Held-to-Maturity, Fair Value
Held-to-maturity, fair value	0
Equity securities [Member]
Available-for-Sale, Amortized Cost
Available-for-sale, amortized cost	632	632
Available-for-Sale, Fair Value
Available-for-sale, at fair value	715	$ 677
Held-to-Maturity, Amortized Cost
Amortized Cost	0
Held-to-Maturity, Fair Value
Held-to-maturity, fair value	$ 0

Investment Securities, Sales (D

Investment Securities, Sales (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 12,243	$ 16,100	$ 12,243	$ 36,529
Gross realized gains	140	300	140	671
Gross realized losses	$ 0	$ 21	$ 0	$ 21

Loans, Major Classifications of

Loans, Major Classifications of Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	$ 826,652	$ 819,549
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	281	254
Total Loans Receivable	826,933	819,803
Less allowance for loan losses	3,382	3,575
Loans, net	823,551	816,228
Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	38,651	41,878
Commercial, secured by real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	495,255	477,275
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	258,710	265,788
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	17,475	19,173
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	16,014	14,802
Other loans, including deposit overdrafts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	$ 547	$ 633

Loans, Additional Information (

Loans, Additional Information (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Pledged financial instruments, securities for federal home loan bank	$ 223,000,000	$ 223,000,000		$ 229,000,000
Troubled debt restructurings that subsequently defaulted within 12 months of the restructuring date	1,236,000		$ 0
Impaired loans modified without a valuation allowance	0	0	379,000
Impaired loans modified with a valuation allowance	23,000	23,000	$ 60,000
Mortgage loans secured by residential real estate that were in the process of foreclosure	683,000	683,000
Federal Home Loan Mortgage Corporation and Other Investors [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid principal balance of loans serviced for others	$ 98,234,000	$ 98,234,000		$ 100,982,000
Commercial and industrial [Member] | Minimum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period		1 month
Commercial and industrial [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period		5 years
Commercial, secured by real estate [Member] | Minimum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period		1 year
Amortization period		5 years
Balloon payments period		1 year
Commercial, secured by real estate [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period		10 years
Amortization period		25 years
Balloon payments period		10 years
Loan to appraised value ratio		80.00%
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Home equity line of credit draw period		5 years
Residential real estate [Member] | Minimum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period		1 year
Amortization period		5 years
Loan to appraised value ratio		80.00%
Residential real estate [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period		10 years
Amortization period		30 years
Consumer [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period		84 months

Loans, Past Due And Accruing Re

Loans, Past Due And Accruing Restructured (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Total non-accrual loans	$ 3,747	$ 5,725
Past-due 90 days or more and still accruing	141	23
Total non-accrual and past-due 90 days or more and still accruing	3,888	5,748
Accruing restructured loans	11,287	11,731
Total	15,175	17,479
Commercial and industrial [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Total non-accrual loans	0	0
Commercial Secured By Real Estate [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Total non-accrual loans	2,493	4,312
Agricultural [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Total non-accrual loans	178	334
Residential Real Estate [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Total non-accrual loans	1,076	1,079
Consumer [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Total non-accrual loans	$ 0	$ 0

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 3,328	$ 3,150	$ 3,575	$ 3,129
Provision charged to expenses	222	396	237	486
Losses charged off	(240)	(208)	(594)	(326)
Recoveries	72	35	164	84
Balance, end of period	3,382	3,373	3,382	3,373
Commercial and Industrial [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	353	247	350	244
Provision charged to expenses	(90)	74	(92)	74
Losses charged off	0	(49)	0	(49)
Recoveries	10	1	15	4
Balance, end of period	273	273	273	273
Commercial Secured By Real Estate [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	2,007	1,868	2,179	1,908
Provision charged to expenses	206	320	296	285
Losses charged off	(82)	(117)	(344)	(140)
Recoveries	5	0	5	18
Balance, end of period	2,136	2,071	2,136	2,071
Residential Real Estate [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	809	896	885	854
Provision charged to expenses	109	(1)	2	65
Losses charged off	(118)	(14)	(135)	(42)
Recoveries	22	4	70	8
Balance, end of period	822	885	822	885
Consumer [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	91	81	96	54
Provision charged to expenses	(20)	(12)	3	49
Losses charged off	(9)	(9)	(54)	(53)
Recoveries	24	20	41	30
Balance, end of period	86	80	86	80
Agricultural [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	66	56	60	66
Provision charged to expenses	(5)	6	1	(4)
Losses charged off	0	0	0	0
Recoveries	0	0	0	0
Balance, end of period	61	62	61	62
Other [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	2	2	5	3
Provision charged to expenses	22	9	27	17
Losses charged off	(31)	(19)	(61)	(42)
Recoveries	11	10	33	24
Balance, end of period	$ 4	$ 2	$ 4	$ 2

Loans, Allowance for Loan Los45

Loans, Allowance for Loan Losses and Loan Portfolio by Segment (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Allowance for loan losses:
Individually evaluated for impairment	$ 195		$ 177
Collectively evaluated for impairment	3,187		3,106
Acquired credit impaired loans	0		292
Balance, end of period	3,382	$ 3,328	3,575	$ 3,373	$ 3,150	$ 3,129
Loans:
Individually evaluated for impairment	13,991		14,821
Collectively evaluated for impairment	804,916		795,636
Acquired credit impaired loans	8,026		9,346
Balance, end of period	826,933		819,803
Acquired credit impaired loans [Member]
Loans:
Acquired credit impaired loans	8,026		9,346
Commercial and Industrial [Member]
Allowance for loan losses:
Individually evaluated for impairment	7		9
Collectively evaluated for impairment	266		341
Acquired credit impaired loans	0		0
Balance, end of period	273	353	350	273	247	244
Loans:
Individually evaluated for impairment	320		337
Collectively evaluated for impairment	37,504		41,466
Balance, end of period	38,689		41,901
Commercial and Industrial [Member] | Acquired credit impaired loans [Member]
Loans:
Acquired credit impaired loans	865		98
Commercial Secured By Real Estate [Member]
Allowance for loan losses:
Individually evaluated for impairment	129		55
Collectively evaluated for impairment	2,007		1,832
Acquired credit impaired loans	0		292
Balance, end of period	2,136	2,007	2,179	2,071	1,868	1,908
Loans:
Individually evaluated for impairment	12,005		12,580
Collectively evaluated for impairment	478,574		458,059
Balance, end of period	494,910		476,944
Commercial Secured By Real Estate [Member] | Acquired credit impaired loans [Member]
Loans:
Acquired credit impaired loans	4,331		6,305
Residential Real Estate [Member]
Allowance for loan losses:
Individually evaluated for impairment	51		100
Collectively evaluated for impairment	771		785
Acquired credit impaired loans	0		0
Balance, end of period	822	809	885	885	896	854
Loans:
Individually evaluated for impairment	1,428		1,518
Collectively evaluated for impairment	255,360		262,266
Balance, end of period	259,180		266,255
Residential Real Estate [Member] | Acquired credit impaired loans [Member]
Loans:
Acquired credit impaired loans	2,392		2,471
Consumer [Member]
Allowance for loan losses:
Individually evaluated for impairment	8		13
Collectively evaluated for impairment	78		83
Acquired credit impaired loans	0		0
Balance, end of period	86	91	96	80	81	54
Loans:
Individually evaluated for impairment	61		52
Collectively evaluated for impairment	17,513		19,192
Balance, end of period	17,579		19,261
Consumer [Member] | Acquired credit impaired loans [Member]
Loans:
Acquired credit impaired loans	5		17
Agricultural [Member]
Allowance for loan losses:
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	61		60
Acquired credit impaired loans	0		0
Balance, end of period	61	66	60	62	56	66
Loans:
Individually evaluated for impairment	177		334
Collectively evaluated for impairment	15,851		14,475
Balance, end of period	16,028		14,809
Agricultural [Member] | Acquired credit impaired loans [Member]
Loans:
Acquired credit impaired loans	0		0
Other [Member]
Allowance for loan losses:
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	4		5
Acquired credit impaired loans	0		0
Balance, end of period	4	$ 2	5	$ 2	$ 2	$ 3
Loans:
Individually evaluated for impairment	0		0
Collectively evaluated for impairment	114		178
Balance, end of period	547		633
Other [Member] | Acquired credit impaired loans [Member]
Loans:
Acquired credit impaired loans	$ 433		$ 455

Loans, Loans Portfolio by Credi

Loans, Loans Portfolio by Credit Quality Indicators (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	$ 826,933	$ 819,803
Commercial and industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	38,689	41,901
Commercial, secured by real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	494,910	476,944
Residential real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	259,180	266,255
Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	17,579	19,261
Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	16,028	14,809
Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	547	633
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	793,475	779,924
Pass [Member] | Commercial and industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	37,988	41,178
Pass [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	467,419	443,781
Pass [Member] | Residential real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	255,321	261,839
Pass [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	17,490	19,182
Pass [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	14,710	13,311
Pass [Member] | Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	547	633
OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	4,835	6,225
OAEM [Member] | Commercial and industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	218	304
OAEM [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	4,497	5,479
OAEM [Member] | Residential real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	120	442
OAEM [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
OAEM [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
OAEM [Member] | Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	28,623	33,654
Substandard [Member] | Commercial and industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	483	419
Substandard [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	22,994	27,684
Substandard [Member] | Residential real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	3,739	3,974
Substandard [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	89	79
Substandard [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	1,318	1,498
Substandard [Member] | Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Commercial and industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Residential real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	0	0
Doubtful [Member] | Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans, net of deferred origination costs (fees)	$ 0	$ 0

Loans, Loans Portfolio Aging An

Loans, Loans Portfolio Aging Analysis (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 3,237	$ 2,125
Current	823,696	817,678
Total Loans Receivable	826,933	819,803
Total Loans Greater Than 90 Days and Accruing	141	23
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,348	1,103
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	55	165
Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,834	857
Commercial and industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	19
Current	38,689	41,882
Total Loans Receivable	38,689	41,901
Total Loans Greater Than 90 Days and Accruing	0	0
Commercial and industrial [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	19
Commercial and industrial [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial and industrial [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial, secured by real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,283	295
Current	493,627	476,649
Total Loans Receivable	494,910	476,944
Total Loans Greater Than 90 Days and Accruing	0	0
Commercial, secured by real estate [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	742	99
Commercial, secured by real estate [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	69
Commercial, secured by real estate [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	541	127
Residential real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,639	1,493
Current	257,541	264,762
Total Loans Receivable	259,180	266,255
Total Loans Greater Than 90 Days and Accruing	118	20
Residential real estate [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	518	686
Residential real estate [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	28	80
Residential real estate [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,093	727
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	83	78
Current	17,496	19,183
Total Loans Receivable	17,579	19,261
Total Loans Greater Than 90 Days and Accruing	23	3
Consumer [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	33	59
Consumer [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	27	16
Consumer [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	23	3
Agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	177	125
Current	15,851	14,684
Total Loans Receivable	16,028	14,809
Total Loans Greater Than 90 Days and Accruing	0	0
Agricultural [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	125
Agricultural [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Agricultural [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	177	0
Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	55	115
Current	492	518
Total Loans Receivable	547	633
Total Loans Greater Than 90 Days and Accruing	0	0
Other [Member] | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	55	115
Other [Member] | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Other [Member] | Greater Than 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 0	$ 0

Loans, Impaired Loans (Details)

Loans, Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Recorded Investment
With no related allowance recorded	$ 19,889		$ 19,889		$ 18,357
With an allowance recorded	2,128		2,128		5,810
Total	22,017		22,017		24,167
Unpaid Principal Balance
With no related allowance recorded	22,322		22,322		21,061
With an allowance recorded	2,133		2,133		6,066
Total	24,455		24,455		27,127
Related Allowance
With an allowance recorded	195		195		469
Average Recorded Investment
With no related allowance recorded	20,810	$ 23,069	21,090	$ 23,218
With an allowance recorded	2,048	3,823	1,943	3,827
Total	22,858	26,892	23,033	27,045
Interest Income Recognized
With no related allowance recorded	341	578	673	1,099
With an allowance recorded	38	34	60	70
Total	379	612	733	1,169
Cash basis interest expense on impaired loans			3	46
Commercial and industrial [Member]
Recorded Investment
With no related allowance recorded	874		874		109
With an allowance recorded	311		311		326
Total	1,185		1,185		435
Unpaid Principal Balance
With no related allowance recorded	1,006		1,006		263
With an allowance recorded	315		315		326
Total	1,321		1,321		589
Related Allowance
With an allowance recorded	7		7		9
Average Recorded Investment
With no related allowance recorded	261	964	261	964
With an allowance recorded	314	358	318	362
Total	575	1,322	579	1,326
Interest Income Recognized
With no related allowance recorded	10	26	36	55
With an allowance recorded	4	5	9	10
Total	14	31	45	65
Commercial, secured by real estate [Member]
Recorded Investment
With no related allowance recorded	15,160		15,160		14,195
With an allowance recorded	1,176		1,176		4,690
Total	16,336		16,336		18,885
Unpaid Principal Balance
With no related allowance recorded	16,195		16,195		15,522
With an allowance recorded	1,176		1,176		4,946
Total	17,371		17,371		20,468
Related Allowance
With an allowance recorded	129		129		347
Average Recorded Investment
With no related allowance recorded	16,488	17,292	16,736	17,460
With an allowance recorded	1,087	2,651	970	2,671
Total	17,575	19,943	17,706	20,131
Interest Income Recognized
With no related allowance recorded	269	278	468	660
With an allowance recorded	25	20	33	42
Total	294	298	501	702
Residential real estate [Member]
Recorded Investment
With no related allowance recorded	3,223		3,223		3,238
With an allowance recorded	597		597		751
Total	3,820		3,820		3,989
Unpaid Principal Balance
With no related allowance recorded	4,329		4,329		4,286
With an allowance recorded	598		598		751
Total	4,927		4,927		5,037
Related Allowance
With an allowance recorded	51		51		100
Average Recorded Investment
With no related allowance recorded	3,351	3,855	3,332	3,823
With an allowance recorded	603	780	612	760
Total	3,954	4,635	3,944	4,583
Interest Income Recognized
With no related allowance recorded	47	123	136	194
With an allowance recorded	8	8	16	16
Total	55	131	152	210
Consumer [Member]
Recorded Investment
With no related allowance recorded	22		22		26
With an allowance recorded	44		44		43
Total	66		66		69
Unpaid Principal Balance
With no related allowance recorded	22		22		27
With an allowance recorded	44		44		43
Total	66		66		70
Related Allowance
With an allowance recorded	8		8		13
Average Recorded Investment
With no related allowance recorded	30	40	31	54
With an allowance recorded	44	34	43	34
Total	74	74	74	88
Interest Income Recognized
With no related allowance recorded	1	8	1	15
With an allowance recorded	1	1	2	2
Total	2	9	3	17
Agricultural [Member]
Recorded Investment
With no related allowance recorded	177		177		334
With an allowance recorded	0		0		0
Total	177		177		334
Unpaid Principal Balance
With no related allowance recorded	178		178		334
With an allowance recorded	0		0		0
Total	178		178		334
Related Allowance
With an allowance recorded	0		0		0
Average Recorded Investment
With no related allowance recorded	217	423	267	422
With an allowance recorded	0	0	0	0
Total	217	423	267	422
Interest Income Recognized
With no related allowance recorded	0	123	0	135
With an allowance recorded	0	0	0	0
Total	0	123	0	135
Other [Member]
Recorded Investment
With no related allowance recorded	433		433		455
With an allowance recorded	0		0		0
Total	433		433		455
Unpaid Principal Balance
With no related allowance recorded	592		592		629
With an allowance recorded	0		0		0
Total	592		592		629
Related Allowance
With an allowance recorded	0		0		$ 0
Average Recorded Investment
With no related allowance recorded	463	495	463	495
With an allowance recorded	0	0	0	0
Total	463	495	463	495
Interest Income Recognized
With no related allowance recorded	14	20	32	40
With an allowance recorded	0	0	0	0
Total	$ 14	$ 20	$ 32	$ 40

Loans, Troubled Debt Restructur

Loans, Troubled Debt Restructuring (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2017USD ($)Loan	Jun. 30, 2016USD ($)Loan	Jun. 30, 2017USD ($)Loan	Jun. 30, 2016USD ($)Loan
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans | Loan	0	2	2	5
Pre-Modification Recorded Balance	$ 0	$ 37,000	$ 32,000	$ 371,000
Post-Modification Recorded Balance	0	$ 37,000	$ 23,000	444,000
Troubled debt restructurings that subsequently defaulted within 12 months of the restructuring date	$ 1,236,000			$ 0
Commercial and industrial [Member]
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans | Loan	0	0	0	0
Pre-Modification Recorded Balance	$ 0	$ 0	$ 0	$ 0
Post-Modification Recorded Balance	$ 0	$ 0	$ 0	$ 0
Commercial, secured by real estate [Member]
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans | Loan	0	0	0	1
Pre-Modification Recorded Balance	$ 0	$ 0	$ 0	$ 299,000
Post-Modification Recorded Balance	$ 0	$ 0	$ 0	$ 372,000
Residential real estate [Member]
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans | Loan	0	1	1	2
Pre-Modification Recorded Balance	$ 0	$ 27,000	$ 18,000	$ 45,000
Post-Modification Recorded Balance	$ 0	$ 27,000	$ 9,000	$ 45,000
Consumer [Member]
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans | Loan	0	1	1	2
Pre-Modification Recorded Balance	$ 0	$ 10,000	$ 14,000	$ 27,000
Post-Modification Recorded Balance	$ 0	$ 10,000	$ 14,000	$ 27,000

Loans Loans, Troubled Debt Rest

Loans Loans, Troubled Debt Restructuring, Modification Type (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	$ 0	$ 37	$ 23	$ 444
Commercial and industrial [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Commercial, secured by real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	372
Residential real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	27	9	45
Consumer [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	10	14	27
Term Modification [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	14	18
Term Modification [Member] | Commercial and industrial [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Term Modification [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Term Modification [Member] | Residential real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	18
Term Modification [Member] | Consumer [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	14	0
Rate Modification [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	37	0	54
Rate Modification [Member] | Commercial and industrial [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Rate Modification [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Rate Modification [Member] | Residential real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	27	0	27
Rate Modification [Member] | Consumer [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	10	0	27
Interest Only [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Interest Only [Member] | Commercial and industrial [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Interest Only [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Interest Only [Member] | Residential real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Interest Only [Member] | Consumer [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Principal Forgiveness [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	9	0
Principal Forgiveness [Member] | Commercial and industrial [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Principal Forgiveness [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Principal Forgiveness [Member] | Residential real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	9	0
Principal Forgiveness [Member] | Consumer [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Combination [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	372
Combination [Member] | Commercial and industrial [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Combination [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	372
Combination [Member] | Residential real estate [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0	0	0
Combination [Member] | Consumer [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	$ 0	$ 0	$ 0	$ 0

Acquired Credit Impaired Loans,

Acquired Credit Impaired Loans, Major Classifications of Acquired Credit Impaired Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	$ 826,933	$ 819,803
Less allowance for loan losses	3,382	3,575
Loans, net	823,551	816,228
Acquired credit impaired loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	8,026	9,346
Less allowance for loan losses	0	292
Loans, net	8,026	9,054
Acquired credit impaired loans [Member] | Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	865	98
Acquired credit impaired loans [Member] | Commercial, secured by real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	4,331	6,305
Acquired credit impaired loans [Member] | Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	2,392	2,471
Acquired credit impaired loans [Member] | Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	5	17
Acquired credit impaired loans [Member] | Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	0	0
Acquired credit impaired loans [Member] | Other loans, including deposit overdrafts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	$ 433	$ 455

Acquired Credit Impaired Loan52

Acquired Credit Impaired Loans, Outstanding Balance and Carrying Value for Acquired Credit Impaired Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract]
Outstanding balance	$ 10,343	$ 12,289
Carrying amount	$ 8,026	$ 9,346

Acquired Credit Impaired Loan53

Acquired Credit Impaired Loans, Accretable Yield Related To Acquired Credit Impaired Loans (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Accretable discount at beginning of year	$ 1,080	$ 1,503
Reclass from nonaccretable discount to accretable discount	158	307
Less disposals	(170)	(3)
Less accretion	(217)	(439)
Accretable discount at end of period	$ 851	$ 1,368

Affordable Housing Tax Credit54

Affordable Housing Tax Credit Limited Partnership (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Affordable housing tax credit investment	$ 3,000		$ 2,000
Less amortization	175		93
Net affordable housing tax credit investment	2,825		1,907
Unfunded commitment	$ 2,452		$ 1,617
Funding period for unfunded commitment (in years)	10 years
Tax credits and other tax benefits recognized	$ 79	$ 55
Tax credit amortization expense included in provision for income taxes	$ 82	$ 41

Borrowings (Details)

Borrowings (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Short-term borrowings, amount	$ 31,712	$ 42,040
Short-term borrowings, interest rate	0.95%	0.42%
Pledged financial instruments, securities for federal home loan bank	$ 223,000	$ 229,000
FHLB short-term advance [Member]
Short-term Debt [Line Items]
Short-term borrowings, amount	$ 25,000	$ 25,000
Short-term borrowings, interest rate	1.18%	0.63%
Repurchase agreements [Member]
Short-term Debt [Line Items]
Short-term borrowings, amount	$ 6,712	$ 17,040
Short-term borrowings, interest rate	0.10%	0.10%

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Statutory tax rate	35.00%	34.20%	35.00%	34.20%
Increase (decrease) resulting from:
Tax exempt interest	(6.70%)	(6.60%)	(6.40%)	(6.40%)
Tax exempt income on bank owned life insurance	(2.60%)	(1.60%)	(2.00%)	(1.50%)
Other, net	(0.20%)	0.00%	(0.40%)	(0.10%)
Effective tax rate	25.50%	26.00%	26.20%	26.20%

Commitments and Contingent Li57

Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 127,568	$ 123,552
Commitments outstanding for capital expenditures	416
Commercial loans [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	2,246	10,350
Other loans [Member] | Fixed rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	3,482	4,425
Other loans [Member] | Adjustable rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	1,411	1,044
Unused lines of credit [Member] | Fixed rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	20,778	9,731
Unused lines of credit [Member] | Adjustable rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	82,223	80,222
Unused overdraft protection amounts on demand and NOW accounts [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	16,796	17,123
Standby letters of credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 632	$ 657

Accumulated Other Comprehensi58

Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	$ 142,944	$ 140,108	$ 140,108
Before reclassifications	1,734		(2,141)
Reclassifications	(92)		(712)
Balance ending	147,927	145,710	142,944
Total [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(2,617)	236	236
Balance ending	(975)	4,389	(2,617)
Unrealized Gains and Losses on Available-for-Sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(2,633)	469	469
Before reclassifications	1,734		(2,390)
Reclassifications	(92)		(712)
Balance ending	(991)		(2,633)
Changes in Pension Plan Assets and Benefit Obligations [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	16	$ (233)	(233)
Before reclassifications	0		249
Reclassifications	0		0
Balance ending	$ 16		$ 16

Accumulated Other Comprehensi59

Accumulated Other Comprehensive Income, Reclassification of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Realized gain on sale of securities	$ 140	$ 279	$ 140	$ 650
Less provision for income taxes	1,027	1,043	2,215	2,111
Reclassification adjustment, net of taxes			92		$ 712
Unrealized Gains and Losses on Available-for-Sale Securities [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassification adjustment, net of taxes			92		$ 712
Unrealized Gains and Losses on Available-for-Sale Securities [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Realized gain on sale of securities	140	279	140	650
Less provision for income taxes	48	95	48	221
Reclassification adjustment, net of taxes	$ 92	$ 184	$ 92	$ 429

Retirement Plans (Details)

Retirement Plans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Retirement Benefits [Abstract]
Automatic Annual Contribution Employees Hired Before January 1, 2009 Benefit Reduction Under Certain Amendments Minimum, percent			5.00%
Automatic Annual Contribution Employees Hired Before January 1, 2009 Due Benefit Reduction Under Certain Amendments Maximum, percent			7.00%
Employer's matching contribution to 401(k) of employees hired on or after January 1, 2009, percent			50.00%
Maximum annual contribution per employee, percent			3.00%
Funding and administrative costs of noncontributory defined benefit retirement plan and 401(k) plan [Abstract]
401(k) plan	$ 94	$ 77	$ 196	$ 160
Qualified noncontributory defined benefit retirement plan [Member]
Funding and administrative costs of noncontributory defined benefit retirement plan and 401(k) plan [Abstract]
Qualified noncontributory defined benefit retirement plan	262	220	522	440
Components of net periodic pension cost [Abstract]
Service cost	0	10	0	20
Interest cost	17	19	34	38
Amortization of unrecognized net loss	0	42	0	84
Net periodic pension cost	17	$ 71	34	$ 142
Recognized in accumulated other comprehensive income [Abstract]
Net actuarial (gain) loss	(16)		(16)		$ (16)
Past service cost	0		0		0
Total recognized in accumulated other comprehensive income (loss), net of tax	$ (16)		$ (16)		$ (16)

Stock Based Compensation, Addit

Stock Based Compensation, Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period options granted to date vest ratably			5 years
Period options granted expires after date of grant			10 years
Compensation expense relating to restricted stock			$ 63	$ 45
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate intrinsic value for option outstanding	$ 174	$ 320	174	320
Aggregate intrinsic value of options exercisable	174	314	174	314
Total expense related to options included in salaries and wages	0	1	1	2
Tax benefit from compensation expense	0	0	0	1
Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense relating to restricted stock	7	23	63	45
Tax benefit from compensation expense	3	$ 7	22	$ 15
Restricted stock compensation costs not yet recognized	$ 96		$ 96
Compensation costs not yet recognized, period for recognition			4 years 4 months
Ownership Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance (in shares)	200,000		200,000
2015 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance (in shares)	450,000		450,000

Stock Based Compensation, Stock

Stock Based Compensation, Stock Options Outstanding By Exercise Price Range (Details)	6 Months Ended
	Jun. 30, 2017$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding stock options, number (in shares) | shares	20,265
Outstanding stock option, weighted average exercise price (in dollars per share)	$ 11.42
Outstanding stock option, weighted average remaining contractual life (years)	2 years 9 months 22 days
Exercisable stock options, number (in shares) | shares	20,265
Exercisable stock option, weighted average exercise price (in dollars per share)	$ 11.42
Exercisable stock options, weighted average remaining contractual life (years)	2 years 9 months 22 days
Exercise Price Range, 9.00 to 10.99 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price range, lower range limit (usd per share)	$ 9
Exercise price range, upper range limit (usd per share)	$ 10.99
Outstanding stock options, number (in shares) | shares	4,356
Outstanding stock option, weighted average exercise price (in dollars per share)	$ 9
Outstanding stock option, weighted average remaining contractual life (years)	1 year 6 months 27 days
Exercisable stock options, number (in shares) | shares	4,356
Exercisable stock option, weighted average exercise price (in dollars per share)	$ 9
Exercisable stock options, weighted average remaining contractual life (years)	1 year 6 months 27 days
Exercise Price Range 11.00 to 12.99 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price range, lower range limit (usd per share)	$ 11
Exercise price range, upper range limit (usd per share)	$ 12.99
Outstanding stock options, number (in shares) | shares	15,909
Outstanding stock option, weighted average exercise price (in dollars per share)	$ 12.08
Outstanding stock option, weighted average remaining contractual life (years)	3 years 1 month 24 days
Exercisable stock options, number (in shares) | shares	15,909
Exercisable stock option, weighted average exercise price (in dollars per share)	$ 12.08
Exercisable stock options, weighted average remaining contractual life (years)	3 years 1 month 24 days

Stock Based Compensation, Sto63

Stock Based Compensation, Stock Option Activity (Details) - Stock Options [Member] - $ / shares	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Options outstanding [Roll Forward]
Outstanding at beginning of period (in shares)	24,669	83,861
Exercised (in shares)	(3,398)	0
Expired (in shares)	(1,006)	(7,802)
Outstanding at end of period (in shares)	20,265	76,059
Exercisable at end of period (in shares)	20,265	74,314
Weighted average exercise price [Roll forward]
Outstanding at beginning of period (in dollars per share)	$ 12.17	$ 12.39
Exercised (in dollars per share)	14.94	0
Expired (in dollars per share)	17.88	18.76
Outstanding at end of period (in dollars per share)	11.42	11.73
Exercisable at end of period (in dollars per share)	$ 11.42	$ 11.71

Stock Based Compensation , Info

Stock Based Compensation , Information Related to Stock Options Exercised (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Intrinsic value of options exercised	$ 25	$ 0
Cash received from options exercised	51	0
Tax benefit realized from options exercised	$ 5	$ 0

Stock Based Compensation , Rest

Stock Based Compensation , Restricted Stock Activity (Details) - Restricted Stock Awards [Member] - $ / shares	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Shares
Outstanding at beginning of period (in shares)	8,624	16,038
Granted (in shares)	4,027	0
Vested (in shares)	0	5,255
Forfeited (in shares)	0	0
Outstanding at end of period (in shares)	12,651	10,783
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (usd per share)	$ 15.47	$ 15.47
Granted (usd per share)	22.60	0
Vested (usd per share)	0	15.47
Forfeited (usd per share)	0	0
Outstanding at end of period (usd per share)	$ 17.74	$ 15.47

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Earnings Per Share [Abstract]
Net income	$ 3,003	$ 2,968	$ 6,249	$ 5,932
Less allocation of earnings and dividends to participating securities	2	0	4	0
Net income allocated to common shareholders	$ 3,001	$ 2,968	$ 6,245	$ 5,932
Weighted average common shares outstanding, gross (in shares)	10,010,455	9,922,024	10,005,798	9,919,070
Less average participating securities (in shares)	6,033	0	6,033	0
Weighted average number of shares outstanding used in the calculation of basic earnings per common share (in shares)	10,004,422	9,922,024	9,999,765	9,919,070
Add dilutive effect of:
Stock options (in shares)	6,890	18,299	7,427	17,767
Stock warrants (in shares)	0	0	0	32,465
Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share (in shares)	10,011,312	9,940,323	10,007,192	9,969,302
Earnings per common share:
Basic (usd per share)	$ 0.30	$ 0.30	$ 0.62	$ 0.60
Diluted (usd per share)	$ 0.30	$ 0.29	$ 0.62	$ 0.59

Earnings Per Common Share, Addi

Earnings Per Common Share, Additional Information (Details) - Options to purchase common stock [Member] - $ / shares	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options excluded from computation of earnings per share (in shares)	0	5,160
Weighted average price (in dollars per share)	$ 0	$ 17.88

Fair Value Measurements (Detail

Fair Value Measurements (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2017USD ($)Fund	Dec. 31, 2016USD ($)
Fair Value Disclosures [Abstract]
Number of mutual funds that invest in debt securities or loans that qualify for credit under the Community Reinvestment Act (in fund) | Fund	3
Number of investments in mutual funds that are measured at fair value using net asset value per share as a practical expedient (in investments) | Fund	2
Redemption notice required to be given to convert capital account, number of days	60 days
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	$ 328,788	$ 320,659
Recurring [Member]
Recurring fair value measurement [Abstract]
Total recurring fair value measurements	328,788	320,659
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Total recurring fair value measurements	21,974	28,870
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Total recurring fair value measurements	305,307	290,307
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Total recurring fair value measurements	0	0
Nonrecurring [Member]
Nonrecurring fair value measurements:
Impaired loans	1,932	5,340
Nonrecurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Nonrecurring fair value measurements:
Impaired loans	0	0
Nonrecurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Nonrecurring fair value measurements:
Impaired loans	0	0
Nonrecurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Nonrecurring fair value measurements:
Impaired loans	1,932	5,340
U.S. Treasury notes [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	21,209	28,145
U.S. Treasury notes [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	21,209	28,145
U.S. Treasury notes [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	21,209	28,145
U.S. Treasury notes [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
U.S. Treasury notes [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
U.S. Agency notes [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	95,948	85,400
U.S. Agency notes [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	95,948	85,400
U.S. Agency notes [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
U.S. Agency notes [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	95,948	85,400
U.S. Agency notes [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
U.S. Agency mortgage-backed securities [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	73,961	71,047
U.S. Agency mortgage-backed securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	73,961	71,047
U.S. Agency mortgage-backed securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
U.S. Agency mortgage-backed securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	73,961	71,047
U.S. Agency mortgage-backed securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Non-taxable Municipal securities [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	111,795	113,015
Non-taxable Municipal securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	111,795	113,015
Non-taxable Municipal securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Non-taxable Municipal securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	111,795	113,015
Non-taxable Municipal securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Taxable Municipal securities [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	22,603	19,845
Taxable Municipal securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	22,603	19,845
Taxable Municipal securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Taxable Municipal securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	22,603	19,845
Taxable Municipal securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Mutual funds [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	2,507	2,482
Mutual funds [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	1,000	1,000
Mutual funds [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Mutual funds [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	1,000	1,000
Mutual funds [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Mutual funds measured at net asset value [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	1,507	1,482
Trust preferred securities [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	50	48
Trust preferred securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	50	48
Trust preferred securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	50	48
Trust preferred securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Trust preferred securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Equity securities [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	715	677
Equity securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	715	677
Equity securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	715	677
Equity securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	0	0
Equity securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Available-for-sale, at fair value	$ 0	$ 0

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information About Unobservable Inputs Used In Recurring And Nonrecurring Level 3 Inputs (Details) - Nonrecurring [Member] - Impaired loans [Member] - Level 3 [Member] - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value	$ 1,932	$ 5,340
High [Member] | Discounted Cash Flows [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	8.25%	8.25%
Low [Member] | Discounted Cash Flows [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	3.25%	4.50%
Weighted Average [Member] | Discounted Cash Flows [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	6.25%	5.56%

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
FINANCIAL ASSETS:
Investment securities, held-to-maturity	$ 38,286	$ 40,490
Carrying Amount [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	29,967	18,865
Investment securities, held-to-maturity	38,437	41,003
Federal Reserve Bank stock	2,732	2,732
Federal Home Loan Bank stock	3,638	3,638
Loans, net	823,551	816,228
Accrued interest receivable	3,416	3,559
FINANCIAL LIABILITIES:
Deposits	1,143,920	1,110,905
Short-term borrowings	31,712	42,040
Long-term debt	402	598
Accrued interest payable	278	307
Fair Value [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	29,967	18,865
Investment securities, held-to-maturity	38,286	40,490
Federal Reserve Bank stock	2,732	2,732
Federal Home Loan Bank stock	3,638	3,638
Loans, net	804,304	799,791
Accrued interest receivable	3,416	3,559
FINANCIAL LIABILITIES:
Deposits	1,145,612	1,113,187
Short-term borrowings	31,712	42,040
Long-term debt	410	614
Accrued interest payable	278	307
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	29,967	18,865
Investment securities, held-to-maturity	0	0
Federal Reserve Bank stock	2,732	2,732
Federal Home Loan Bank stock	3,638	3,638
Loans, net	0	0
Accrued interest receivable	0	0
FINANCIAL LIABILITIES:
Deposits	936,054	896,147
Short-term borrowings	31,712	42,040
Long-term debt	0	0
Accrued interest payable	0	0
Significant Other Observable Inputs (Level 2) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Investment securities, held-to-maturity	0	0
Federal Reserve Bank stock	0	0
Federal Home Loan Bank stock	0	0
Loans, net	0	0
Accrued interest receivable	3,416	3,559
FINANCIAL LIABILITIES:
Deposits	209,558	217,040
Short-term borrowings	0	0
Long-term debt	410	614
Accrued interest payable	278	307
Significant Unobservable Inputs (Level 3) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Investment securities, held-to-maturity	38,286	40,490
Federal Reserve Bank stock	0	0
Federal Home Loan Bank stock	0	0
Loans, net	804,304	799,791
Accrued interest receivable	0	0
FINANCIAL LIABILITIES:
Deposits	0	0
Short-term borrowings	0	0
Long-term debt	0	0
Accrued interest payable	$ 0	$ 0

Recent Accounting Pronounceme71

Recent Accounting Pronouncements (Details) - Accounting Standards Update 2016-02 - Forecast $ in Millions	Dec. 31, 2018USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use asset	$ 5
Lease liabilities	$ 5