LCNB (LCNB) 10-K 6 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Mar. 05, 2019	Jun. 30, 2018
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-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		13,308,557
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 247,700

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2018	Dec. 31, 2017
ASSETS:
Cash and due from banks	$ 18,310,000	$ 21,159,000
Interest-bearing demand deposits	1,730,000	4,227,000
Total cash and cash equivalents	20,040,000	25,386,000
Certificates of Deposit, at Carrying Value	996,000	0
Equity Securities, FV-NI	2,078,000	2,160,000
Equity Securities without Readily Determinable Fair Value, Amount	2,099,000	1,099,000
Investment securities:
Debt securities, available-for-sale, at fair value	238,421,000	275,213,000
Debt securities, held-to-maturity, at cost	29,721,000	32,571,000
Federal Reserve Bank stock, at cost	4,653,000	2,732,000
Federal Home Loan Bank stock, at cost	4,845,000	3,638,000
Loans, net	1,194,577,000	845,657,000
Premises and equipment, net	32,627,000	34,927,000
Goodwill	59,221,000	30,183,000
Core deposit and other intangibles	5,042,000	3,799,000
Bank owned life insurance	28,723,000	27,985,000
Other assets	13,884,000	10,288,000
TOTAL ASSETS	1,636,927,000	1,295,638,000
Deposits:
Non-interest-bearing	322,571,000	283,212,000
Interest-bearing	978,348,000	802,609,000
Total deposits	1,300,919,000	1,085,821,000
Short-term borrowings	56,230,000	47,000,000
Long-term debt	47,032,000	303,000
Accrued interest and other liabilities	13,761,000	12,243,000
TOTAL LIABILITIES	1,417,942,000	1,145,367,000
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 at December 31, 2018 and 2017; issued 14,070,303 and 10,776,686 shares at December 31, 2018 and 2017, respectively	141,170,000	76,977,000
Retained earnings	94,547,000	87,301,000
Treasury shares at cost, 775,027 and 753,627 shares at December 31, 2018 and 2017, respectively	(12,013,000)	(11,665,000)
Accumulated other comprehensive loss, net of taxes	(4,719,000)	(2,342,000)
TOTAL SHAREHOLDERS' EQUITY	218,985,000	150,271,000
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 1,636,927,000	$ 1,295,638,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Dec. 31, 2018	Dec. 31, 2017
SHAREHOLDERS' EQUITY:
Preferred shares, shares authorized (in shares)	1,000,000	1,000,000
Preferred shares, shares outstanding (in shares)	0	0
Common shares, shares authorized (in shares)	19,000,000	19,000,000
Common shares, shares issued (in shares)	14,070,303	10,776,686
Treasury shares at cost (in shares)	775,027	753,627

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
INTEREST INCOME:
Interest and fees on loans	$ 47,489	$ 36,571	$ 35,600
Dividend Income, Equity Securities, Operating	65	63	66
Dividend Income, Operating	39	26	49
Interest on debt securities:
Taxable	3,666	4,239	4,467
Non-taxable	2,686	3,130	3,199
Other investments	649	434	369
TOTAL INTEREST INCOME	54,594	44,463	43,750
INTEREST EXPENSE:
Interest on deposits	5,753	3,378	3,440
Interest on short-term borrowings	311	209	38
Interest on long-term debt	361	12	26
TOTAL INTEREST EXPENSE	6,425	3,599	3,504
NET INTEREST INCOME	48,169	40,864	40,246
PROVISION FOR LOAN LOSSES	923	215	913
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	47,246	40,649	39,333
NON-INTEREST INCOME:
Fiduciary income	3,958	3,473	3,286
Service charges and fees on deposit accounts	5,590	5,236	5,008
Net gains (losses) on sales of securities	(8)	233	1,082
Bank owned life insurance income	738	867	746
Net gains from sales of loans	223	166	244
Other operating income	549	483	487
TOTAL NON-INTEREST INCOME	11,050	10,458	10,853
NON-INTEREST EXPENSE:
Salaries and employee benefits	21,279	18,585	18,215
Equipment expenses	1,138	1,172	1,048
Occupancy expense, net	2,861	2,613	2,271
State financial institutions tax	1,197	1,137	1,114
Marketing	1,119	873	696
Amortization of intangibles	922	751	753
FDIC premiums	419	423	547
ATM expense	580	572	721
Computer maintenance and supplies	990	882	790
Telephone expense	649	735	746
Contracted services	1,547	1,255	1,033
Other real estate owned	20	10	624
Merger-related expenses	2,123	118	0
Other non-interest expense	5,658	4,737	4,703
TOTAL NON-INTEREST EXPENSE	40,502	33,863	33,261
INCOME BEFORE INCOME TAXES	17,794	17,244	16,925
PROVISION FOR INCOME TAXES	2,949	4,272	4,443
NET INCOME	$ 14,845	$ 12,972	$ 12,482
Earnings per common share:
Basic (in dollars per share)	$ 1.24	$ 1.30	$ 1.26
Diluted (in dollars per share)	$ 1.24	$ 1.29	$ 1.25
Weighted average common shares outstanding:
Basic (in shares)	11,935,350	10,005,575	9,948,057
Diluted (in shares)	11,942,253	10,012,511	9,976,370

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 14,845	$ 12,972	$ 12,482
Other comprehensive income (loss):
Net unrealized gain (loss) on available-for-sale securities (net of tax expense (benefit) of $(516), $285, and $(1,242) for 2018, 2017, and 2016, respectively)	(1,939)	585	(2,390)
Reclassification adjustment for net realized gain on sale of available-for-sale securities included in net income (net of tax expense (benefit) of $(2), $81, and $370 for 2018, 2017 and 2016, respectively)	6	(152)	(712)
Change in nonqualified pension plan unrecognized net gain (loss) and unrecognized prior service cost (net of tax expense (benefit) of $21, $(53), and $128 for 2018, 2017, and 2016, respectively)	81	(158)	249
Other comprehensive income (loss)	(1,852)	275	(2,853)
TOTAL COMPREHENSIVE INCOME	12,993	13,247	9,629
COMPONENTS OF ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS), NET OF TAX, AS OF YEAR-END:
Net unrealized loss on securities available-for-sale	(4,631)	(2,200)	(2,633)
Net unfunded benefit (liability) for nonqualified pension plan	(88)	(142)	16
Balance at year-end	$ (4,719)	$ (2,342)	$ (2,617)

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other comprehensive income (loss):
Net unrealized gain (loss) on available-for-sale securities, tax expense (benefit)	$ (516)	$ 285	$ (1,242)
Net realized gain on sale of available-for-sale securities included in net income, tax expense (benefit)	(2)	81	370
Change in nonqualified pension plan unrecognized net gain (loss) and unrecognized prior service cost, tax expense (benefit)	$ 21	$ (53)	$ 128

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Shares	Retained Earnings	Treasury Shares	Accumulated Other Comprehensive Income (Loss)	Calculated under Revenue Guidance in Effect before Topic 606 [Member]	Calculated under Revenue Guidance in Effect before Topic 606 [Member]Common Shares	Calculated under Revenue Guidance in Effect before Topic 606 [Member]Retained Earnings	Calculated under Revenue Guidance in Effect before Topic 606 [Member]Treasury Shares	Calculated under Revenue Guidance in Effect before Topic 606 [Member]Accumulated Other Comprehensive Income (Loss)	Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Balance (in shares) at Dec. 31, 2015		9,925,547
Balance at beginning of year at Dec. 31, 2015	$ 140,108	$ 76,908	$ 74,629	$ (11,665)	$ 236
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	12,482		12,482
Other comprehensive income, net of taxes	(2,853)				(2,853)
Dividend Reinvestment and Stock Purchase Plan (in shares)		21,088
Dividend Reinvestment and Stock Purchase Plan	379	$ 379
Repurchase of stock warrants	(1,545)	$ (1,545)
Exercise of stock options (in shares)		51,390
Exercise of stock options	592	$ 592
Excess tax (benefit) expense on exercise and forfeiture of stock options	61	61
Compensation expense relating to stock options	5	$ 5
Compensation expense relating to restricted stock (in shares)		0
Compensation expense relating to restricted stock	90	$ 90
Common stock dividends, $0.65 per share	(6,375)		(6,375)
Balance (in shares) at Dec. 31, 2016		9,998,025
Balance at end of year at Dec. 31, 2016	142,944	$ 76,490	80,736	(11,665)	(2,617)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period, as adjusted					(2,617)
Cumulative effect of changes in accounting principles | Accounting Standards Update 2014-09 [Member]											$ 0
Net income	12,972		12,972
Other comprehensive income, net of taxes	275				275
Dividend Reinvestment and Stock Purchase Plan (in shares)		17,609
Dividend Reinvestment and Stock Purchase Plan	360	$ 360
Repurchase of stock warrants	0
Exercise of stock options (in shares)		3,398
Exercise of stock options	51	$ 51
Compensation expense relating to stock options	1	$ 1
Compensation expense relating to restricted stock (in shares)		4,027
Compensation expense relating to restricted stock	75	$ 75
Common stock dividends, $0.65 per share	(6,407)		(6,407)
Balance (in shares) at Dec. 31, 2017		10,023,059					10,023,059
Balance at end of year at Dec. 31, 2017	150,271				(2,342)	$ 150,271	$ 76,977	$ 87,301	$ (11,665)	$ (2,342)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period, as adjusted					(2,867)
Cumulative effect of changes in accounting principles | Accounting Standards Update 2014-09 [Member]											$ (525)
Net income	14,845		14,845
Other comprehensive income, net of taxes	(1,852)				(1,852)
Dividend Reinvestment and Stock Purchase Plan (in shares)		22,936
Dividend Reinvestment and Stock Purchase Plan	416	$ 416
Acquisition of BNB Bancorp, Inc. (in shares)		3,253,060
Acquisition of ______________	63,598	$ 63,598
Repurchase of stock warrants	0
Exercise of stock options (in shares)		6,987
Exercise of stock options	72	$ 72
Repurchase of common stock		(21,400)
Treasury Stock, Value, Acquired, Cost Method	(348)			(348)
Compensation expense relating to restricted stock (in shares)		10,634
Compensation expense relating to restricted stock	107	$ 107
Common stock dividends, $0.65 per share	(8,124)		(8,124)
Balance (in shares) at Dec. 31, 2018		13,295,276
Balance at end of year at Dec. 31, 2018	$ 218,985	$ 141,170	$ 94,547	$ (12,013)	$ (4,719)

CONSOLIDATED STATEMENTS OF SH_2

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Stockholders' Equity [Abstract]
Common stock dividends (in dollars per share)	$ 0.65	$ 0.64	$ 0.64

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 14,845	$ 12,972	$ 12,482
Adjustments to reconcile net income to net cash flows from operating activities-
Depreciation, amortization and accretion	4,073	3,308	2,557
Provision for loan losses	923	215	913
Impact of Tax Cuts and Jobs Act on Accumulated Other Comprehensive Income	0	486	0
Deferred income tax provision (benefit)	228	1,478	928
Increase in cash surrender value of bank owned life insurance	(738)	(760)	(746)
Bank owned life insurance death benefits in excess of cash surrender value	0	(107)	0
Equity Securities, FV-NI, Gain (Loss)	73	(15)	(8)
Net gain on sales of securities	8	(218)	(1,074)
Realized loss from sale of premises and equipment	575	113	33
Realized loss from sale and impairment of other real estate owned and repossessed assets	14	3	534
Origination of mortgage loans for sale	(8,924)	(7,513)	(11,217)
Realized gains from sales of loans	(223)	(166)	(244)
Proceeds from sales of loans	9,033	7,588	11,353
Penalty for prepayment of long-term debt	0	0	251
Compensation expense related to stock options	0	1	5
Compensation expense related to restricted stock	107	75	90
Changes in:
Accrued income receivable	215	(4)	(216)
Other assets	(1,811)	(269)	(791)
Other liabilities	1,344	948	634
TOTAL ADJUSTMENTS	4,897	5,163	3,002
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	19,742	18,135	15,484
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of equity securities	127	43	173
Proceeds from sales of debt securities available-for-sale	8,545	43,203	92,282
Proceeds from maturities and calls of debt securities:
Available-for-sale	24,249	25,012	84,529
Held-to-maturity	6,281	14,057	6,640
Purchases of equity securities	(1,118)	(80)	(204)
Purchases of debt securities:
Available-for-sale	0	(26,932)	(124,730)
Held-to-maturity	(3,431)	(5,625)	(25,010)
Increase (Decrease) in Time Deposits	9,354	0	0
Purchase of Federal Reserve Bank stock	(1,921)	0	0
Net increase in loans	(65,842)	(29,692)	(48,153)
Purchase of bank owned life insurance	0	0	(4,000)
Proceeds from bank owned life insurance mortality benefits	0	189	0
Proceeds from sales of other real estate owned and repossessed assets	21	971	526
Additions to other real estate owned	0	0	(182)
Purchases of premises and equipment	(600)	(6,617)	(9,450)
Proceeds from sales of premises and equipment	651	272	63
Net cash received from acquisition of Columbus First Bancorp, Inc.	12,896	0	0
NET CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES	(10,788)	14,801	(27,516)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in deposits	(29,332)	(25,084)	23,745
Net increase (decrease) in short-term borrowings	(770)	4,960	4,653
Proceeds from long-term debt	31,000	0	0
Principal payments on long-term debt	(7,214)	(295)	(5,349)
Penalty for prepayment of long-term debt	0	0	(251)
Proceeds from issuance of common stock	65	41	52
Repurchase of common stock	(348)	0	0
Repurchase of stock warrants	0	0	(1,545)
Proceeds from exercise of stock options	72	51	592
Excess tax benefit from exercise of stock options and vesting of restricted common stock	0	0	61
Cash dividends paid on common stock	(7,773)	(6,088)	(6,048)
NET CASH FLOWS PROVIDED BY (USED IN) FINANCING ACTIVITIES	(14,300)	(26,415)	15,910
NET CHANGE IN CASH AND CASH EQUIVALENTS	(5,346)	6,521	3,878
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	25,386	18,865	14,987
CASH AND CASH EQUIVALENTS AT END OF YEAR	20,040	25,386	18,865
CASH PAID DURING THE YEAR FOR:
Interest	5,908	3,577	3,542
Income taxes	1,950	2,185	4,420
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING ACTIVITY:
Transfer from loans to other real estate owned and repossessed assets	244	$ 974	$ 32
Columbus First Bancorp, Inc.
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING ACTIVITY:
Fair value of assets acquired	342,256
Less common stock issued	63,598
Less cash paid for the common stock	783
Liabilities assumed	$ 277,875

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES LCNB Corp. (the "Company" or “LCNB”), an Ohio corporation formed in December 1998, is a financial holding company whose principal activity is the ownership of LCNB National Bank (the "Bank"). The Bank was founded in 1877 and provides full banking services, including trust and brokerage services, to customers primarily in Southwestern Ohio and Franklin County Ohio and contiguous areas. BASIS OF PRESENTATION The consolidated financial statements include the accounts of the Company and its subsidiaries. Significant intercompany accounts and transactions are eliminated in consolidation. The accounting and reporting policies of the Company conform with U.S. generally accepted accounting principles and with general practices in the banking industry. Certain prior period data presented in the financial statements have been reclassified to conform with the current year presentation. These reclassifications had no effect on net income. USE OF ESTIMATES 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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. CASH AND CASH EQUIVALENTS For purposes of reporting cash flows, cash and cash equivalents include cash, balances due from banks, federal funds sold, and interest-bearing demand deposits with original maturities of twelve months or less. Deposits with other banks routinely have balances greater than FDIC insured limits. Management considers the risk of loss to be very low with respect to such deposits. INVESTMENT SECURITIES Certain municipal debt securities that management has the positive intent and ability to hold to maturity are classified as “held-to-maturity” and recorded at amortized cost. Debt securities not classified as held-to-maturity are classified as “available-for-sale” and recorded at fair value, with unrealized gains and losses excluded from earnings and reported in other comprehensive income, a separate component of shareholders’ equity. Amortization of premiums and accretion of discounts are recognized as adjustments to interest income using the level-yield method. Realized gains or losses from the sale of securities are recorded on the trade date and are computed using the specific identification method. Declines in the fair value of securities below their cost that are deemed to be other-than-temporarily impaired, and for which the Company does not intend to sell the securities and it is not more likely than not that the securities will be sold before the anticipated recovery of the impairment, are separated into losses related to credit factors and losses related to other factors. The losses related to credit factors are recognized in earnings and losses related to other factors are recognized in other comprehensive income. In estimating other than temporary impairment losses, management considers the length of time and the extent to which the fair value has been less than cost, the financial condition and near-term prospects of the issuer, and the intent and ability of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. The Company's consolidated statements of income as of December 31, 2018 , 2017 , and 2016 , do not reflect any such impairment. Beginning January 1, 2018, equity securities are measured at fair value with changes in fair value recognized in net income. Federal Home Loan Bank ("FHLB") stock is an equity interest in the Federal Home Loan Bank of Cincinnati. It can be sold only at its par value of $100 per share and only to the FHLB or to another member institution. In addition, the equity ownership rights are more limited than would be the case for a public company because of the oversight role exercised by the Federal Housing Finance Agency in the process of budgeting and approving dividends. Federal Reserve Bank stock is similarly restricted in marketability and value. Both investments are carried at cost, which is their par value. FHLB and Federal Reserve Bank stock are both subject to minimum ownership requirements by member banks. The required investments in common stock are based on predetermined formulas. LOANS The Company’s loan portfolio includes most types of commercial and industrial loans, commercial loans secured by real estate, residential real estate loans, consumer loans, agricultural loans and other types of loans. Most of the properties collateralizing the loan portfolio are located within the Company’s market area. Loans are stated at the principal amount outstanding, net of unearned income, deferred origination fees and costs, and the allowance for loan losses. Interest income is accrued on the unpaid principal balance. The delinquency status of a loan is based on contractual terms and not on how recently payments have been received. Generally, a loan is placed on non-accrual status when it is classified as impaired or there is an indication that the borrower’s cash flow may not be sufficient to make payments as they come due, unless the loan is well secured and in the process of collection. Subsequent cash receipts on non-accrual loans are recorded as a reduction of principal and interest income is recorded once principal recovery is reasonably assured. The current year's accrued interest on loans placed on non-accrual status is charged against earnings. Previous years' accrued interest is charged against the allowance for loan losses. Non-accrual loans are returned to accrual status when, in the opinion of management, the financial position of the borrower indicates there is no longer a reasonable doubt as to the timely collection of interest or principal. Loan origination fees and certain direct loan origination costs are deferred and the net amount amortized as an adjustment of loan yields. These amounts are being amortized over the lives of the related loans. In the ordinary course of business, the Company enters into off-balance sheet financial instruments consisting of commitments to extend credit and standby letters of credit. Such financial instruments are recorded in the financial statements when they are funded. The credit risk associated with these commitments is evaluated in a manner similar to the allowance for loan losses. Loans acquired from 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. Management estimates the cash flows expected to be collected at acquisition using a third-party risk model, which incorporates the estimate of key assumptions, such as default rates, severity, and prepayment speeds. Impaired loans acquired are accounted for under FASB 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 current 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. ALLOWANCE FOR LOAN LOSSES The allowance for loan losses is established through a provision for loan losses charged to expense. Loans are charged against the allowance for loan losses when management believes that the collectability of the principal is unlikely. Consumer loans are charged off when they reach 120 days past due. Subsequent recoveries, if any, are credited to the allowance. The provision for loan losses is determined by management based upon its evaluation of the amount needed to maintain the allowance for loan losses at a level considered appropriate in relation to the estimated risk of losses inherent in the portfolio. Current methodology used by management to estimate the allowance takes into consideration such factors as changes in the nature and volume of the loan portfolio, overall portfolio quality, review of specific problem loans, historic categorical trends, current delinquency levels as related to historical levels, portfolio growth rates, changes in composition of the portfolio, the current economic environment, as well as current allowance adequacy in relation to the portfolio. Management is cognizant that reliance on historical information coupled with the cyclical nature of the economy, including credit cycles, affects the allowance. Management considers all of these factors prior to making any adjustments to the allowance due to the subjectivity and imprecision involved in allocation methodology. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance consists of specific and general components. The specific component relates to loans that are specifically reviewed for impairment. For such loans, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers loans not specifically reviewed for impairment and homogeneous loan pools, such as residential real estate and consumer loans. The general component is measured for each loan category separately based on each category’s average of historical loss experience over a trailing sixty month period, adjusted for qualitative factors. Such qualitative factors may include current economic conditions if different from the five -year historical loss period, trends in underperforming loans, trends in volume and terms of loan categories, concentrations of credit, and trends in loan quality. A loan is considered impaired when management believes, based on current information and events, it is probable that the Bank will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the loan agreement. An impaired loan is measured by the present value of expected future cash flows using the loan's effective interest rate. An impaired collateral-dependent loan may be measured based on collateral value. Smaller-balance homogeneous loans, including residential mortgage and consumer installment loans, that are not evaluated individually are collectively evaluated for impairment. PREMISES AND EQUIPMENT Premises and equipment are stated at cost less accumulated depreciation. Land is stated at cost. Depreciation is computed on both the straight-line and accelerated methods over the estimated useful lives of the assets, generally 15 to 40 years for premises and 3 to 10 years for equipment. Leasehold improvements are amortized over the terms of the respective leases or the estimated useful lives of the improvements, whichever is shorter. Costs incurred for maintenance and repairs are expensed as incurred. Premises and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of a particular asset may not be recoverable. OTHER REAL ESTATE OWNED Other real estate owned includes properties acquired through foreclosure. Such property is held for sale and is initially recorded at fair value, less costs to sell, establishing a new cost basis. Fair value is primarily based on a property appraisal obtained at the time of transfer and any periodic updates that may be obtained thereafter. The allowance for loan losses is charged for any write down of the loan’s carrying value to fair value at the date of transfer. Any subsequent reductions in fair value and expenses incurred from holding other real estate owned are charged to other non-interest expense. Costs, excluding interest, relating to the improvement of other real estate owned are capitalized. Gains and losses from the sale of other real estate owned are included in other non-interest expense. GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill is the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. Goodwill is not amortized, but is instead subject to an annual review for impairment. Mortgage servicing rights on originated mortgage loans that have been sold are initially recorded at their estimated fair values. Mortgage servicing rights are amortized to loan servicing income in proportion to and over the period of estimated servicing income. Such assets are periodically evaluated as to the recoverability of their carrying value. The Company’s other intangible assets relate to core deposits acquired from business combinations. These intangible assets are amortized on a straight-line basis over their estimated useful lives. Management evaluates whether events or circumstances have occurred that indicate the remaining useful life or carrying value of the amortizing intangible should be revised. BANK OWNED LIFE INSURANCE The Company has purchased life insurance policies on certain officers of the Company. The Company is the beneficiary of these policies and has recorded the estimated cash surrender value in other assets in the consolidated balance sheets. Income on the policies, based on the increase in cash surrender value and any incremental death benefits, is included in non-interest income in the consolidated statements of income. AFFORDABLE HOUSING TAX CREDIT LIMITED PARTNERSHIP LCNB has elected to account for its investment in an affordable housing tax credit limited partnership using the proportional amortization method described in FASB Accounting Standards Update ("ASU") 2014-01, "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (A Consensus of the FASB Emerging Issues Task Force)." Under the proportional amortization method, an investor amortizes the initial cost of the investment to income tax expense in proportion to the tax credits and other tax benefits received and recognizes the net investment performance in the income statement as a component of income tax expense. The investment in the limited partnership is included in other assets and the unfunded amount is included in accrued interest and other liabilities in LCNB's consolidated balance sheets. FAIR VALUE MEASUREMENTS Accounting guidance establishes a fair value hierarchy to prioritize the inputs to valuation techniques used to measure fair value. A financial instrument’s level within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. The three broad input levels are: • 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; and • Level 3 - inputs that are unobservable for the asset or liability. Accounting guidance permits, but does not require, companies to measure many financial instruments and certain other items, including loans and debt securities, at fair value. The decision to elect the fair value option is made individually for each instrument and is irrevocable once made. Changes in fair value for the selected instruments are recorded in earnings. The Company did not select any financial instruments for the fair value election in 2018 or 2017 . Beginning January 1, 2018, equity securities are required to be measured at fair value with changes in fair value recognized in net income. ADVERTISING EXPENSE Advertising costs are expensed as incurred and are recorded as a marketing expense, a component of non-interest expense. PENSION PLANS Eligible employees of the Company hired before 2009 participate in a multiple-employer qualified noncontributory defined benefit retirement plan. This plan is accounted for as a multi-employer plan because assets contributed by an employer are not segregated in a separate account or restricted to provide benefits only to employees of that employer. Citizens National had a qualified noncontributory, defined benefit pension plan, which has been assumed by the Company, that covers eligible employees hired before May 1, 2005. This is a single employer plan. TREASURY STOCK Common shares repurchased are recorded at cost. Cost of shares retired or reissued is determined using the weighted average method. STOCK OPTIONS AND RESTRICTED STOCK AWARD PLANS The cost of employee services received in exchange for stock option grants is the grant-date fair value of the award estimated using an option-pricing model. The compensation cost for restricted stock awards is based on the market price of the Company's common stock at the date of grant multiplied by the number of shares granted that are expected to vest. The estimated cost is recognized on a straight-line basis over the period the employee is required to provide services in exchange for the award, usually the vesting period. The Company uses a Black-Scholes pricing model and related assumptions for estimating the fair value of stock option grants and a five -year vesting period for stock options and restricted stock. REVENUE RECOGNITION Accounting Standards Codification 606, "Revenue from Contracts with Customers" ("ASC 606") 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. Revenue generated from financial instruments, including loans and investment securities, are not included in the scope of ASC 606. The adoption of ASC 606 did not result in a change to the accounting for any of LCNB's revenue streams that are within the scope of the amendments. Revenue-generating activities that are within the scope of ASC 606 and that are presented as non-interest income in LCNB's consolidated statements of income include: • Fiduciary income - this includes periodic fees due from trust and investment services customers for managing the customers' financial assets. Fees are generally charged on a quarterly or annual basis and are recognized ratably throughout the period, as the services are provided on an ongoing basis. • Service charges and fees on deposit accounts - these include general service fees charged for deposit account maintenance and activity and transaction-based fees charged for certain services, such as debit card, wire transfer, or overdraft activities. Revenue is recognized when the performance obligation is completed, which is generally after a transaction is completed or monthly for account maintenance services. INCOME TAXES Deferred income taxes are determined using the asset and liability method of accounting. Under this method, the net deferred tax asset or liability is determined based on the tax effects of temporary differences between the book and tax basis of the various balance sheet assets and liabilities and gives current recognition to changes in tax rates and laws. Management analyzes material tax positions taken in any income tax return for any tax jurisdiction and determines the likelihood of the positions being sustained in a tax examination. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. EARNINGS PER SHARE Basic earnings per share allocated to common shareholders is calculated using the two-class method and is computed by dividing net income allocated to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share is adjusted for the dilutive effects of stock based compensation and warrants and is calculated using the two-class method or the treasury stock method. The diluted average number of common shares outstanding has been increased for the assumed exercise of stock based compensation and warrants with the proceeds used to purchase treasury shares at the average market price for the period. ADOPTION OF NEW ACCOUNTING PRONOUNCEMENTS ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)" ASU No. 2014-09 was issued in May 2014 and was adopted by LCNB as of January 1, 2018. It 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. Adoption did not have a material impact on LCNB's results of operations or financial position. 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 was adopted by LCNB as of January 1, 2018. It 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. Adoption of ASU No. 2016-01 did not have a material impact on LCNB's results of operations or financial position. Upon adoption on January 1, 2018, LCNB reclassified net unrealized gain on equity securities, net of taxes, of $33,000 from accumulated other comprehensive income into retained earnings. Before adoption, equity securities were included with investment securities, available for sale in the consolidated balance sheets and dividends received were included in interest on investment securities, taxable in the consolidated statements of income. After adoption, equity securities are separate line items in the consolidated balance sheets and the consolidated statements of income. Changes in the fair value of equity securities are included in other operating income in the consolidated statements of income. 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 was adopted by LCNB as of January 1, 2018. It 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 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. Adoption of ASU No. 2017-07 did not have a material impact on LCNB's results of operations or financial position. ASU No. 2017-09, "Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting" ASU No. 2017-09 was issued in May 2017 and was adopted by LCNB on January 1, 2018. It 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. Adoption of ASU No. 2017-09 did not have a material impact on LCNB's results of operations or financial position. ASU No. 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income" ASU No. 2018-02 was issued in February 2018 and is effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted and LCNB early adopted the ASU as of January 1, 2018. ASU No. 2018-02 addresses a narrow-scope financial reporting issue that arose as a consequence of the passage of H.R. 1, known as the “Tax Cuts and Jobs Act.” Generally Accepted Accounting Principles requires adjustment of deferred tax assets and liabilities for the effect of a change in tax laws or rates with the effect to be included in income from continuing operations in the reporting period that includes the enactment date. This guidance is applicable even in situations in which the related income tax effects of items in accumulated other comprehensive income were originally recognized in other comprehensive income rather than in income from continuing operations. As a consequence, the tax effects of items within accumulated other comprehensive income, referred to as stranded tax effects in the update, do not reflect the appropriate tax rate. The amendments in ASU No. 2018-02 allow a reclassification from accumulated other comprehensive income to retained earnings for the stranded tax effects resulting from the Tax Cuts and Jobs Act. Because the amendments only relate to the reclassification of the income tax effects of the Tax Cuts and Jobs Act, the underlying guidance that requires that the effect of a change in tax laws or rates be included in income from continuing operations is not affected. Upon adoption, LCNB reclassified stranded tax effects of $492,000 into retained earnings as of January 1, 2018. RECENT ACCOUNTING PRONOUNCEMENTS NOT YET EFFECTIVE 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. As of January 1, 2019, LCNB recognized discounted right of use assets and lease liabilities totaling approximately $5.9 million for the leases disclosed in Note 8 - Leases. 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 effectiv

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS On December 20, 2017, LCNB and Columbus First Bancorp, Inc. (“CFB”) entered into an Agreement and Plan of Merger (“Merger Agreement”) pursuant to which CFB merged with and into LCNB on May 31, 2018. LCNB entered into this transaction with the expectation that it would be accretive to income and expand its presence in the Columbus market area. Immediately following the merger of CFB into LCNB, Columbus First Bank, a wholly-owned subsidiary of CFB, merged into the Bank. Columbus First Bank operated from one full-service office located in Worthington, Ohio. That office became a branch of the Bank after the merger. Under the terms of the Merger Agreement, the shareholders of CFB received two shares of LCNB common shares for each outstanding CFB common share. Unexercised stock options of CFB were canceled in exchange for a cash payment. The merger with CFB was accounted for using the acquisition method of accounting and, accordingly, assets acquired, liabilities assumed, and consideration paid were recorded at their estimated fair values as of the merger date. The estimated fair values reported in LCNB's Form 10-Q for the quarterly period ended June 30, 2018 were preliminary, as the pricing study had not been finalized at that time. The following table summarizes the preliminary balances at June 30, 2018, revisions to the preliminary balances, and the balances at December 31, 2018 (in thousands): June 30, 2018 Fair Value Adjustments December 31, 2018 Consideration Paid: Common shares issued (3,253,060 shares issued at $19.55 per share) 63,598 — 63,598 Cash paid to cancel share based payment awards 783 — 783 64,381 — 64,381 Identifiable Assets Acquired: Cash and cash equivalents 13,679 — 13,679 Interest-bearing time deposits 10,350 — 10,350 Federal Home Loan Bank stock 1,207 — 1,207 Loans, net 282,748 (615 ) 282,133 Loans held for sale, net 1,819 — 1,819 Premises and equipment 102 — 102 Core deposit intangible 2,089 88 2,177 Other real estate owned 35 — 35 Deferred income taxes — 352 352 Other assets 2,022 (658 ) 1,364 Total identifiable assets acquired 314,051 (833 ) 313,218 Liabilities Assumed: Deposits 245,036 (606 ) 244,430 Short-term borrowings 10,000 — 10,000 Long-term debt 22,920 23 22,943 Deferred income taxes 200 (200 ) — Other liabilities 491 11 502 Total liabilities assumed 278,647 (772 ) 277,875 Total Identifiable Net Assets Acquired 35,404 (61 ) 35,343 Goodwill resulting from merger 28,977 61 29,038 As permitted by ASC No. 805-10-25, Business Combinations, the above estimated amounts may be adjusted up to one year after the closing date of the acquisition to reflect any new information obtained about facts and circumstances existing at the acquisition date. Any changes in the estimated fair values will be recognized in the period the adjustment is identified. The amount of goodwill recorded reflects LCNB's expansion in the Columbus market and related synergies that are expected to result from the acquisition and represents the excess purchase price over the estimated fair value of the net assets acquired. The goodwill will not be amortizable on LCNB's financial records and will not be deductible for tax purposes. Goodwill will be subject to an annual test for impairment and the amount impaired, if any, will be charged to expense at the time of impairment. The core deposit intangible will be amortized over the estimated weighted average economic life of the various core deposit types. Direct costs related to the acquisition were expensed as incurred and are recorded as a merger-related expense in the consolidated statements of income. CFB's results of operations are included in the consolidated statements of income from the date of the merger. The amount of CFB's revenue (net interest income plus non-interest income) and net income, excluding merger-related expenses, included in LCNB's consolidated condensed statement of income for the year ended December 31, 2018 were as follows (in thousands): Total revenue $ 6,972 Net income 3,896 The following table presents unaudited pro forma information as if the merger with CFB had occurred on January 1, 2016 (in thousands). This pro forma information gives effect to certain adjustments, including purchase accounting fair value adjustments, amortization of the core deposit intangible, and related income tax effects. It does not include merger and data conversion costs. The pro forma information does not necessarily reflect the results of operations that would have occurred had the merger with CFB occurred in 2016. In particular, expected operational cost savings are not reflected in the pro forma amounts. 2018 2017 2016 Total revenue $ 64,558 63,779 61,602 Net income 17,858 15,852 14,407 Basic earnings per common share 1.22 1.20 1.09 Diluted earnings per common share 1.22 1.19 1.09

INVESTMENT SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2018
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost and estimated fair value of equity and debt securities at December 31 are summarized as follows (in thousands): Amortized Cost Unrealized Gains Unrealized Losses Fair Value 2018 Debt Securities Available-for-Sale: U.S. Treasury notes $ 2,278 — 43 2,235 U.S. Agency notes 80,708 — 2,368 78,340 U.S. Agency mortgage-backed securities 57,584 7 1,981 55,610 Municipal securities: Non-taxable 86,059 77 1,422 84,714 Taxable 17,654 102 234 17,522 $ 244,283 186 6,048 238,421 Debt Securities Held-to-Maturity: Municipal securities: Non-taxable $ 26,021 84 635 25,470 Taxable 3,700 — 146 3,554 $ 29,721 84 781 29,024 2017 Equity Securities with a Readily Determinable Fair Value: Mutual funds $ 1,586 2 46 1,542 Trust preferred securities 49 1 — 50 Equity securities 475 97 4 568 $ 2,110 100 50 2,160 Debt Securities Available-for-Sale: U.S. Treasury notes $ 2,283 — 24 2,259 U.S. Agency notes 84,837 57 1,633 83,261 U.S. Agency mortgage-backed securities 68,347 33 1,227 67,153 Municipal securities: Non-taxable 102,849 343 1,018 102,174 Taxable 20,313 175 122 20,366 $ 278,629 608 4,024 275,213 Debt Securities Held-to-Maturity: Municipal securities: Non-taxable $ 28,871 101 227 28,745 Taxable 3,700 — 95 3,605 $ 32,571 101 322 32,350 Information concerning debt securities with gross unrealized losses at December 31, aggregated by length of time that individual securities have been in a continuous loss position, is as follows (in thousands): Less Than Twelve Months Twelve Months or More Fair Value Unrealized Losses Fair Value Unrealized Losses 2018 Available-for-Sale: U.S. Treasury notes $ — — 2,235 43 U.S. Agency notes 4,988 7 73,351 2,361 U.S. Agency mortgage-backed securities 137 — 55,217 1,981 Municipal securities: Non-taxable 14,264 49 58,211 1,373 Taxable — — 14,407 234 $ 19,389 56 203,421 5,992 Held-to-Maturity: Municipal securities: Non-taxable $ 366 1 18,588 634 Taxable 400 1 3,154 145 $ 766 2 21,742 779 2017 Available-for-Sale: U.S. Treasury notes $ 2,259 24 — — U.S. Agency notes 33,651 344 44,560 1,289 U.S. Agency mortgage-backed securities 24,433 142 41,080 1,085 Municipal securities: Non-taxable 36,348 315 24,197 703 Taxable 11,068 114 1,032 8 $ 107,759 939 110,869 3,085 Held-to-Maturity: Municipal securities: Non-taxable $ 9,824 133 3,542 94 Taxable — — 3,205 95 $ 9,824 133 6,747 189 Management has determined that the unrealized losses at December 31, 2018 are primarily due to fluctuations in market interest rates and do not reflect credit quality deterioration of the securities. Because the Company does not have the intent to sell the investments and it is more likely than not that the Company will not be required to sell the investments before recovery of their amortized cost, the Company does not consider these investments to be other-than-temporarily impaired. Contractual maturities of debt securities at December 31, 2018 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 $ 14,768 14,699 3,200 3,195 Due from one to five years 112,871 110,829 3,143 3,069 Due from five to ten years 57,336 55,633 7,982 7,787 Due after ten years 1,724 1,650 15,396 14,973 186,699 182,811 29,721 29,024 U.S. Agency mortgage-backed securities 57,584 55,610 — — $ 244,283 238,421 29,721 29,024 Debt securities with a market value of $106,568,000 and $108,751,000 at December 31, 2018 and 2017 , respectively, were pledged to secure public deposits and for other purposes required or permitted by law. Certain information concerning the sale of equity and debt securities available-for-sale for the years ended December 31 was as follows (in thousands): 2018 2017 2016 Proceeds from sales $ 8,545 43,246 92,455 Gross realized gains 21 247 1,103 Gross realized losses 29 14 21 Beginning January 1, 2018, equity securities with a readily determinable fair value are carried at fair value, with changes in fair value recognized in other operating income in the consolidated statements of income. Equity securities without a readily determinable fair value are measured at cost minus impairment, if any, plus or minus any changes resulting from observable price changes in orderly transactions, as defined, for identical or similar investments of the same issuer. LCNB was not aware of any impairment or observable price change adjustments that needed to be made at December 31, 2018 on its investments in equity securities without a readily determinable fair value. The amortized cost and estimated fair value of equity securities with a readily determinable fair value at December 31 are summarized as follows (in thousands): 2018 2017 Amortized Fair Amortized Cost Fair Value Mutual funds $ 1,651 1,559 1,586 1,542 Trust preferred securities — — 49 50 Equity securities 471 519 475 568 Total equity securities with a readily determinable fair value $ 2,122 2,078 2,110 2,160 Certain information concerning changes in fair value of equity securities with a readily determinable fair value for the year ended December 31, 2018 was as follows (in thousands): Net losses recognized $ (73 ) Less net realized gains on equity securities sold 20 Unrealized losses recognized and still held at period end $ (93 )

LOANS

LOANS	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
LOANS	LOANS Major classifications of loans at December 31 were as follows (in thousands): 2018 2017 Commercial and industrial $ 77,740 36,057 Commercial, secured by real estate 740,647 527,947 Residential real estate 349,127 251,582 Consumer 17,283 17,450 Agricultural 13,297 15,194 Other loans, including deposit overdrafts 450 539 1,198,544 848,769 Deferred origination costs, net 79 291 1,198,623 849,060 Less allowance for loan losses 4,046 3,403 Loans-net $ 1,194,577 845,657 Non-accrual, past-due, and accruing restructured loans at December 31 were as follows (dollars in thousands): 2018 2017 Non-accrual loans: Commercial and industrial $ — — Commercial, secured by real estate 1,767 2,183 Residential real estate 1,007 604 Agricultural 177 178 Total non-accrual loans 2,951 2,965 Past-due 90 days or more and still accruing 149 — Total non-accrual and past-due 90 days or more and still accruing 3,100 2,965 Accruing restructured loans 10,516 10,469 Total $ 13,616 13,434 Percentage of total non-accrual and past-due 90 days or more and still accruing to total loans 0.26 % 0.35 % Percentage of total non-accrual, past-due 90 days or more and still accruing, and accruing restructured loans to total loans 1.14 % 1.58 % Interest income that would have been recorded during 2018 and 2017 if loans on non-accrual status at December 31, 2018 and 2017 had been current and in accordance with their original terms was approximately $187,000 and $202,000 , respectively. The Company is not committed to lend additional funds to debtors whose loans have been modified to provide a reduction or deferral of principal or interest because of deterioration in the financial position of the borrower. The allowance for loan losses and recorded investment in loans for the years ended December 31 were as follows (in thousands): Commercial & Industrial Commercial, Secured by Real Estate Residential Real Estate Consumer Agricultural Other Total 2018 Allowance for loan losses: Balance, beginning of year $ 378 2,178 717 76 53 1 3,403 Provision charged to expenses 21 473 213 133 (7 ) 90 923 Losses charged off — (145 ) (234 ) (135 ) — (179 ) (693 ) Recoveries 1 239 71 13 — 89 413 Balance, end of year $ 400 2,745 767 87 46 1 4,046 Individually evaluated for impairment $ 10 3 49 — — — 62 Collectively evaluated for impairment 390 2,742 718 87 46 1 3,984 Acquired credit impaired loans — — — — — — — Balance, end of year $ 400 2,745 767 87 46 1 4,046 Loans: Individually evaluated for impairment $ 268 15,101 1,558 36 177 — 17,140 Collectively evaluated for impairment 76,609 718,709 344,751 17,363 13,135 114 1,170,681 Acquired credit impaired loans 922 6,315 3,229 — — 336 10,802 Balance, end of year $ 77,799 740,125 349,538 17,399 13,312 450 1,198,623 2017 Allowance for loan losses: Balance, beginning of year $ 350 2,179 885 96 60 5 3,575 Provision charged to expenses (71 ) 348 (83 ) (44 ) (7 ) 72 215 Losses charged off — (462 ) (225 ) (90 ) — (138 ) (915 ) Recoveries 99 113 140 114 — 62 528 Balance, end of year $ 378 2,178 717 76 53 1 3,403 Individually evaluated for impairment $ 8 146 29 8 — — 191 Collectively evaluated for impairment 370 2,032 688 68 53 1 3,212 Acquired credit impaired loans — — — — — — — Balance, end of year $ 378 2,178 717 76 53 1 3,403 Loans: Individually evaluated for impairment $ 303 11,289 1,351 47 177 — 13,167 Collectively evaluated for impairment 34,792 512,259 248,674 17,516 15,033 137 828,411 Acquired credit impaired loans 1,008 4,048 2,024 — — 402 7,482 Balance, end of year $ 36,103 527,596 252,049 17,563 15,210 539 849,060 Commercial & Industrial Commercial, Secured by Real Estate Residential Real Estate Consumer Agricultural Other Total 2016 Allowance for loan losses: Balance, beginning of year $ 244 1,908 854 54 66 3 3,129 Provision charged to expenses 314 358 106 74 (6 ) 67 913 Losses charged off (234 ) (185 ) (127 ) (85 ) — (119 ) (750 ) Recoveries 26 98 52 53 — 54 283 Balance, end of year $ 350 2,179 885 96 60 5 3,575 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 year $ 350 2,179 885 96 60 5 3,575 The risk characteristics of LCNB's material loan portfolio segments were 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 fixed rate, with maturities ranging from one year to ten years . 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 four-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. The majority 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 and all guarantors, and other factors. Commercial real estate loans are generally originated with a 75% to 85% maximum loan to appraised value ratio, depending upon borrower occupancy. Residential Real Estate Loans. Residential real estate loans include loans secured by first or second mortgage liens on one to four-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 or less 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 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 72 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. The Company 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 the Company will sustain some loss if the deficiencies are not corrected. • Doubtful – loans classified in this category have all the weaknesses inherent in loans classified 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. An analysis of the Company’s loan portfolio by credit quality indicators at December 31 is as follows (in thousands): Pass OAEM Substandard Doubtful Total 2018 Commercial & industrial $ 74,530 89 3,180 — 77,799 Commercial, secured by real estate 718,233 768 21,124 — 740,125 Residential real estate 344,432 — 5,106 — 349,538 Consumer 17,381 — 18 — 17,399 Agricultural 13,116 — 196 — 13,312 Other 450 — — — 450 Total $ 1,168,142 857 29,624 — 1,198,623 2017 Commercial & industrial $ 35,683 176 244 — 36,103 Commercial, secured by real estate 506,833 2,180 18,583 — 527,596 Residential real estate 250,039 — 2,010 — 252,049 Consumer 17,522 — 41 — 17,563 Agricultural 14,233 — 977 — 15,210 Other 539 — — — 539 Total $ 824,849 2,356 21,855 — 849,060 The Company evaluates the loan risk grading system definitions and allowance for loan loss methodology on an ongoing basis. No significant changes were made to either during the past year. A loan portfolio aging analysis at December 31 is as follows (in thousands): 30-59 Days Past Due 60-89 Days Past Due Greater Than 90 Days Total Past Due Current Total Loans Receivable Total Loans Greater Than 90 Days and Accruing 2018 Commercial & industrial $ 626 173 — 799 77,000 77,799 — Commercial, secured by real estate 347 141 347 835 739,290 740,125 — Residential real estate 905 536 1,046 2,487 347,051 349,538 149 Consumer 14 — — 14 17,385 17,399 — Agricultural 19 — 178 197 13,115 13,312 — Other 114 — — 114 336 450 — Total $ 2,025 850 1,571 4,446 1,194,177 1,198,623 149 2017 Commercial & industrial $ — — — — 36,103 36,103 — Commercial, secured by real estate 124 — 598 722 526,874 527,596 — Residential real estate 362 135 496 993 251,056 252,049 — Consumer 29 2 — 31 17,532 17,563 — Agricultural — — 177 177 15,033 15,210 — Other 82 — — 82 457 539 — Total $ 597 137 1,271 2,005 847,055 849,060 — Impaired loans, including acquired credit impaired loans, for the years ended December 31 were as follows (in thousands): Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized 2018 With no related allowance recorded: Commercial & industrial $ 926 1,457 — 945 71 Commercial, secured by real estate 21,266 22,451 — 17,353 1,136 Residential real estate 4,122 4,872 — 3,580 258 Consumer 13 13 — 32 3 Agricultural 177 177 — 177 — Other 336 475 — 379 41 Total $ 26,840 29,445 — 22,466 1,509 With an allowance recorded: Commercial & industrial $ 264 269 10 279 17 Commercial, secured by real estate 150 150 3 153 11 Residential real estate 665 684 49 583 37 Consumer 23 23 — 24 1 Agricultural — — — — — Other — — — — — Total $ 1,102 1,126 62 1,039 66 Total: Commercial & industrial $ 1,190 1,726 10 1,224 88 Commercial, secured by real estate 21,416 22,601 3 17,506 1,147 Residential real estate 4,787 5,556 49 4,163 295 Consumer 36 36 — 56 4 Agricultural 177 177 — 177 — Other 336 475 — 379 41 Total $ 27,942 30,571 62 23,505 1,575 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized 2017 With no related allowance recorded: Commercial & industrial $ 1,015 1,100 — 685 88 Commercial, secured by real estate 12,677 13,608 — 14,113 1,068 Residential real estate 2,822 3,516 — 3,216 546 Consumer 6 6 — 20 2 Agricultural 177 177 — 269 12 Other 402 554 — 441 55 Total $ 17,099 18,961 — 18,744 1,771 With an allowance recorded: Commercial & industrial $ 296 301 8 311 18 Commercial, secured by real estate 2,660 2,660 146 2,739 45 Residential real estate 553 572 29 596 19 Consumer 41 41 8 43 3 Agricultural — — — — — Other — — — — — Total $ 3,550 3,574 191 3,689 85 Total: Commercial & industrial $ 1,311 1,401 8 996 106 Commercial, secured by real estate 15,337 16,268 146 16,852 1,113 Residential real estate 3,375 4,088 29 3,812 565 Consumer 47 47 8 63 5 Agricultural 177 177 — 269 12 Other 402 554 — 441 55 Total $ 20,649 22,535 191 22,433 1,856 Average Interest 2016 With no related allowance recorded: Commercial & industrial $ 998 151 Commercial, secured by real estate 15,274 1,140 Residential real estate 3,736 369 Consumer 37 29 Agricultural 392 136 Other 481 77 Total $ 20,918 1,902 With an allowance recorded: Commercial & industrial $ 341 19 Commercial, secured by real estate 4,194 257 Residential real estate 651 36 Consumer 43 3 Agricultural — — Other — — Total $ 5,229 315 Total: Commercial & industrial $ 1,339 170 Commercial, secured by real estate 19,468 1,397 Residential real estate 4,387 405 Consumer 80 32 Agricultural 392 136 Other 481 77 Total $ 26,147 2,217 Of the interest income recognized on impaired loans during 2018 , 2017 , and 2016 , approximately $89,000 , $28,000 , and $51,000 , respectively, were recognized on a cash basis. The Company continued to accrue interest on certain loans classified as impaired during 2018 , 2017 , and 2016 because they were restructured or considered well secured and in the process of collection. From time to time, the terms of certain loans are modified as troubled debt restructurings ("TDRs") where concessions are granted to borrowers experiencing financial difficulties. The modification of the terms of such loans may have included one, or a combination of, the following: a temporary or permanent reduction of the stated interest rate of the loan, an increase in the stated rate of interest lower than the current market rate for new debt with similar risk, forgiveness of principal, an extension of the maturity date, or a change in the payment terms. Loan modifications that were classified as troubled debt restructurings during the years ended December 31 were as follows (dollars in thousands): 2018 2017 Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Commercial and industrial — $ — $ — — $ — $ — Commercial, secured by real estate — — — — — — Residential real estate 3 505 505 1 18 9 Consumer 1 1 1 1 14 14 Totals 4 $ 506 $ 506 2 $ 32 $ 23 Post-modification balances of newly restructured troubled debt by type of modification for the years ended December 31 were as follows (in thousands): Term Modification Rate Modification Interest Only Principal Forgiveness Combination Total Modifications 2018 Commercial & industrial $ — — — — — — Commercial, secured by real estate — — — — — — Residential real estate 380 — — — 125 505 Consumer — — — — 1 1 Total $ 380 — — — 126 506 2017 Commercial & industrial $ — — — — — — Commercial, secured by real estate — — — — — — Residential real estate — — — 9 — 9 Consumer 14 — — — — 14 Total $ 14 — — 9 — 23 LCNB is not committed to lend additional funds to borrowers whose loan terms were modified in a troubled debt restructuring. There were no troubled debt restructurings that subsequently defaulted within twelve months of the restructuring date for the years ended December 31, 2018 and 2016 . 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. All troubled debt restructurings are considered impaired loans. The allowance for loan loss on such restructured loans is based on the present value of future expected cash flows. Information concerning the post-modification balances of loans that were modified during the year ended December 31 and that were determined to be troubled debt restructurings follows (in thousands): 2018 2017 Impaired loans without a valuation allowance at the end of the period 380 — Impaired loans with a valuation allowance at the end of the period 126 23 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 December 31, 2018 and 2017 were approximately $97,685,000 and $92,818,000 , respectively. Mortgage servicing right assets are included in core deposit and other intangibles in the consolidated balance sheets. Amortization of mortgage servicing rights is an adjustment to loan servicing income, which is included with other operating income in the consolidated statements of income. Activity in the mortgage servicing rights portfolio during the years ended December 31 was as follows (in thousands): 2018 2017 2016 Balance, beginning of year $ 396 428 488 Amount obtained through a merger 91 — — Amount capitalized to mortgage servicing rights 113 91 109 Amortization of mortgage servicing rights (125 ) (123 ) (169 ) Balance, end of year $ 475 396 428

ACQUIRED CREDIT IMPAIRED LOANS

ACQUIRED CREDIT IMPAIRED LOANS	12 Months Ended
	Dec. 31, 2018
Acquired Credit Impaired Loans [Abstract]
ACQUIRED CREDIT IMPAIRED LOANS	ACQUIRED CREDIT IMPAIRED LOANS 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. The following table provides certain information at the acquisition date on loans acquired from CFB, not including loans considered to be impaired (in thousands): Contractually required principal at acquisition 281,639 Less fair value adjustment 1,801 Fair value of acquired loans 279,838 Contractual cash flows not expected to be collected 1,905 The following table provides details at the acquisition date on acquired impaired loans obtained through the merger with CFB that are accounted for in accordance with FASB ASC 310-30 (in thousands): Contractually required principal at acquisition 4,989 Less contractual cash flows not expected to be collected (nonaccretable difference) 906 Expected cash flows at acquisition 4,083 Less interest component of expected cash flows (accretable discount) 151 Fair value of acquired impaired loans 3,932 The following table provides, as of December 31, the major classifications of loans acquired that are accounted for in accordance with FASB ASC 310-30 (in thousands): 2018 2017 Acquired from First Capital Bancshares, Inc. Commercial & industrial $ 13 20 Commercial, secured by real estate 818 848 Residential real estate 911 947 Other loans, including deposit overdrafts — — Total $ 1,742 1,815 Acquired from Eaton National Bank & Trust Co. Commercial & industrial $ 503 988 Commercial, secured by real estate 1,547 1,699 Residential real estate 784 892 Other loans, including deposit overdrafts 336 402 Total $ 3,170 3,981 Acquired from BNB Bancorp, Inc. Commercial & industrial $ — — Commercial, secured by real estate 1,396 1,501 Residential real estate 158 185 Other loans, including deposit overdrafts — — Total $ 1,554 1,686 Acquired from Columbus First Bancorp, Inc. Commercial & industrial $ 406 Commercial, secured by real estate 2,554 Residential real estate 1,376 Other loans, including deposit overdrafts — Total $ 4,336 Total Commercial & industrial $ 922 1,008 Commercial, secured by real estate 6,315 4,048 Residential real estate 3,229 2,024 Other loans, including deposit overdrafts 336 402 Total $ 10,802 7,482 The following table provides the outstanding balance and related carrying amount for acquired impaired loans at December 31 (in thousands): 2018 2017 Outstanding balance $ 13,371 9,065 Carrying amount 10,802 7,482 Activity during 2018 and 2017 for the accretable discount related to acquired impaired loans is as follows (in thousands): 2018 2017 Accretable discount, beginning of year $ 669 1,080 Accretable discount acquired during period 151 — Reclass from nonaccretable discount to accretable discount 4 564 Less disposals — (170 ) Less accretion (81 ) (805 ) Accretable discount, end of year $ 743 669

OTHER REAL ESTATE OWNED

OTHER REAL ESTATE OWNED	12 Months Ended
	Dec. 31, 2018
Real Estate [Abstract]
OTHER REAL ESTATE OWNED	OTHER REAL ESTATE OWNED Other real estate owned includes property acquired through foreclosure or deed-in-lieu of foreclosure and are included in other assets in the consolidated balance sheets. Changes in other real estate owned were as follows (in thousands): 2018 2017 Balance, beginning of year $ — — Additions 244 974 Additions due to merger 35 — Reductions due to sales (35 ) (974 ) Balance, end of year $ 244 — The total recorded investment in residential consumer mortgage loans secured by residential real estate that was in the process of foreclosure at December 31, 2018 was $322,000 .

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT Premises and equipment at December 31 are summarized as follows (in thousands): 2018 2017 Land $ 8,000 8,190 Buildings 30,903 31,965 Equipment 16,089 15,648 Construction in progress 142 120 Total 55,134 55,923 Less accumulated depreciation 22,507 20,996 Premises and equipment, net $ 32,627 34,927 Depreciation charged to expense was $1,776,000 in 2018 , $1,549,000 in 2017 , and $1,210,000 in 2016 .

LEASES

LEASES	12 Months Ended
	Dec. 31, 2018
Leases [Abstract]
LEASES	LEASES Some of the Bank's branches, telephone equipment, and other equipment are leased under agreements expiring at various dates through 2050. These leases are accounted for as operating leases. The leases generally provide for renewal options and most require periodic changes in rental amounts based on various indices. Minimum annual rentals for non-cancelable leases at December 31, 2018 that have terms in excess of one year were as follows (in thousands): 2019 $ 449 2020 412 2021 349 2022 212 2023 188 Thereafter 3,258 Total $ 4,868 Rental expense for all leased branches and equipment was approximately $519,000 in 2018 , $569,000 in 2017 , and $545,000 in 2016 .

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS The following table shows the changes in the carrying amount of goodwill for the years ended December 31, 2018 and 2017 (in thousands): 2018 2017 Balance, beginning of year $ 30,183 $ 30,183 Additions from acquisitions 29,038 — Balance, end of year $ 59,221 $ 30,183 Other intangible assets in the consolidated balance sheets at December 31, 2018 and 2017 were as follows (in thousands): 2018 2017 Gross Intangible Assets Accumulated Amortization Net Intangible Assets Gross Accumulated Net Core deposit intangibles $ 8,544 3,977 4,567 6,458 3,055 3,403 Mortgage servicing rights 1,483 1,008 475 1,279 883 396 Total $ 10,027 4,985 5,042 7,737 3,938 3,799 The estimated aggregate future amortization expense for each of the next five years for intangible assets remaining as of December 31, 2018 is as follows (in thousands): 2019 $ 1,154 2020 1,140 2021 1,123 2022 546 2023 487

AFFORDABLE HOUSING TAX CREDIT L

AFFORDABLE HOUSING TAX CREDIT LIMITED PARTNERSHIP	12 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
AFFORDABLE HOUSING TAX CREDIT LIMITED PARTNERSHIP	AFFORDABLE HOUSING TAX CREDIT LIMITED PARTNERSHIPS 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 investment and related unfunded commitment at December 31 (in thousands): 2018 2017 Affordable housing tax credit investment $ 5,000 3,000 Less amortization 492 231 Net affordable housing tax credit investment $ 4,508 2,769 Unfunded commitment $ 3,372 2,257 The net affordable housing tax credit investment is included in other assets and the unfunded commitment is included in accrued interest and other liabilities in the Consolidated Balance Sheets. LCNB expects to fund the unfunded commitment over eleven years. The following table presents other information relating to LCNB's affordable housing tax credit investment for the years indicated (in thousands): Year ended December 31, 2018 2017 2016 Tax credits and other tax benefits recognized $ 267 180 103 Tax credit amortization expense included in provision for income taxes 261 138 81

CERTIFICATES OF DEPOSIT

CERTIFICATES OF DEPOSIT	12 Months Ended
	Dec. 31, 2018
Deposits [Abstract]
CERTIFICATES OF DEPOSIT	TIME DEPOSITS Contractual maturities of time deposits at December 31, 2018 were as follows (in thousands): 2019 $ 136,090 2020 78,968 2021 37,625 2022 34,513 2023 7,472 Thereafter 2,202 $ 296,870 The aggregate amount of time deposits in denominations of $250,000 or more at December 31, 2018 and 2017 was $39,361,000 and $17,759,000 , respectively.

BORROWINGS

BORROWINGS	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Funds borrowed from the FHLB at December 31 by year of maturity were as follows (dollars in thousands): Outstanding Balance Average Rate 2018 2019 $ 6,052 1.74 % 2020 18,988 2.40 % 2021 11,992 2.42 % 2022 5,000 2.97 % 2023 5,000 3.02 % Total $ 47,032 2.45 % 2017 2018 $ 248 2.82 % 2019 55 2.82 % Total $ 303 2.82 % All advances from the FHLB are secured by a blanket pledge of the Company’s 1-4 family first lien mortgage loans in the amount of approximately $303 million and $217 million at December 31, 2018 and 2017 , respectively. Additionally, the Company was required to hold minimum levels of FHLB stock, based on the outstanding borrowings. Total remaining borrowing capacity, including short-term borrowing arrangements, at December 31, 2018 was approximately $45.7 million . One of the factors limiting remaining borrowing capacity is ownership of FHLB stock. The Company could increase its remaining borrowing capacity by purchasing additional FHLB stock. Short-term borrowings at December 31 were as follows (dollars in thousands): 2018 2017 Amount Rate Amount Rate Line of credit $ 4,230 3.00 % $ — — % FHLB short-term advance 52,000 2.48 % 47,000 1.43 % $ 56,230 2.52 % $ 47,000 1.43 % At December 31, 2018 , the Company had short-term borrowing arrangements with two financial institutions and the Federal Home Loan Bank of Cincinnati ("FHLB"). The first arrangement is a short-term line of credit for a maximum amount of $10 million at the interest rate in effect at the time of the borrowing. The second arrangement is a short-term line of credit for a maximum amount of $30 million at an interest rate equal to the lending institution’s federal funds rate plus a spread of 50 basis points. Under the terms of the Cash Management Advance program with the FHLB, the Company can borrow up to $81.2 million in short-term advances, subject to total remaining borrowing capacity limitations. The Company has the option of selecting a variable rate of interest for up to 90 days or a fixed rate of interest for up to 30 days. The interest rate is the published rate in effect at the time of the advance. This agreement expires on August 28, 2019 .

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The provision for federal income taxes consists of (in thousands): 2018 2017 2016 Income taxes currently payable $ 2,721 3,018 3,515 Revaluation of net deferred tax liability — (224 ) — Deferred income tax provision (benefit) 228 1,478 928 Provision for income taxes $ 2,949 4,272 4,443 A reconciliation between the statutory income tax and the Company's effective tax rate follows: 2018 2017 2016 Statutory tax rate 21.0 % 34.0 % 34.0 % Increase (decrease) resulting from - Tax exempt interest (3.1 )% (6.0 )% (6.3 )% Tax exempt income on bank owned life insurance (0.9 )% (1.7 )% (1.5 )% Revaluation of net deferred tax liability — % (1.3 )% — % Captive insurance premium income (0.9 )% (0.9 )% — % Other – net 0.5 % 0.7 % 0.1 % Effective tax rate 16.6 % 24.8 % 26.3 % Deferred tax assets and liabilities, included in the Consolidated Balance Sheets with other assets in 2018 and accrued interest and other liabilities in 2017, consist of the following at December 31 (in thousands): 2018 2017 Deferred tax assets: Allowance for loan losses $ 849 715 Net unrealized losses on investment securities available-for-sale 1,240 707 Fair value adjustment on loans acquired from mergers 723 238 Deferred compensation 706 760 Other 432 471 3,950 2,891 Deferred tax liabilities: Depreciation of premises and equipment (1,551 ) (1,672 ) Amortization of intangibles (1,499 ) (1,030 ) Prepaid expenses (243 ) (210 ) Deferred loan fees (1 ) (1 ) FHLB stock dividends (216 ) (216 ) Fair value adjustment on securities acquired from mergers (6 ) (9 ) (3,516 ) (3,138 ) Net deferred tax (liabilities) assets $ 434 (247 ) As of December 31, 2018 and 2017 there were no unrecognized tax benefits and the Company does not anticipate the total amount of unrecognized tax benefits will significantly change within the next twelve months. There were no amounts recognized for interest and penalties in the consolidated statements of income for the three-year period ended December 31, 2018 . The Company is no longer subject to examination by federal tax authorities for years before 2015. The Tax Cuts and Jobs Act ("Tax Act") was enacted on December 22, 2017. Among other changes, the Tax Act reduced the US Federal corporate tax rate from 35% to 21%. At December 31, 2017, the Company had substantially completed its accounting for the tax effects of enactment of the Tax Act. For deferred tax assets and liabilities, amounts were remeasured based on the rates expected to reverse in the future, which is 21%.

COMMITMENTS AND CONTINGENT LIAB

COMMITMENTS AND CONTINGENT LIABILITIES	12 Months Ended
	Dec. 31, 2018
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. The Company's exposure to credit loss in the event of nonperformance by the other party to the financial instrument 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 December 31 were as follows (in thousands): 2018 2017 Commitments to extend credit: Commercial loans $ 23,978 18,964 Other loans: Fixed rate 2,961 2,747 Adjustable rate 1,077 1,150 Unused lines of credit: Fixed rate 31,446 20,984 Adjustable rate 169,031 90,147 Unused overdraft protection amounts on demand and NOW accounts 16,249 16,441 Standby letters of credit 1,080 294 $ 245,822 150,727 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 or agreement. 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. 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. The Company evaluates each customer’s credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company, is based on management’s credit evaluation of the borrower. Collateral held varies, but may include accounts receivable; inventory; property, plant and equipment; residential realty; and income-producing commercial properties. 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 December 31, 2018 totaled approximately $185,000 . The Company and the Bank 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 LCNB's consolidated financial position or results of operations.

REGULATORY MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
REGULATORY MATTERS	REGULATORY MATTERS The Federal Reserve Act requires depository institutions to maintain cash reserves with the Federal Reserve Bank. In 2018 and 2017 , the Bank maintained average reserve balances of $4,982,000 and $7,924,000 , respectively. The reserve balances at December 31, 2018 and 2017 were $1,433,000 and $1,422,000 , respectively. The principal source of income and funds for LCNB Corp. is dividends paid by the Bank. The payment of dividends is subject to restriction by regulatory authorities. For 2019 , the restrictions generally limit dividends to the aggregate of net income for the year 2019 plus the net earnings retained for 2018 and 2017 . In addition, dividend payments may not reduce capital levels below minimum regulatory guidelines. At December 31, 2018 , approximately $21,379,000 of the Bank’s earnings retained was available for dividends in 2019 under this guideline. Dividends in excess of these limitations would require the prior approval of the Comptroller of the Currency. The Bank must meet certain minimum capital requirements set by federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possible additional discretionary actions by regulators that, if undertaken, could have a material effect on the Company's and Bank's financial statements. The Bank’s capital amounts and classification are also subject to qualitative judgments by regulators about components, risk weightings, and other factors. A new rule requiring a Capital Conservation Buffer began phase-in on January 1, 2016 and was fully implemented at the beginning of 2019. Under the fully-implemented rule, a financial institution will need to maintain a Capital Conservation Buffer composed of Common Equity Tier 1 Capital of at least 2.5% above its minimum risk-weighted capital requirements to avoid limitations on its ability to make capital distributions, including dividend payments to shareholders and certain discretionary bonus payments to executive officers. A financial institution with a buffer below 2.5% will be subject to increasingly stringent limitations on capital distributions as the buffer approaches zero. For various regulatory purposes, financial institutions are classified into categories based upon capital adequacy: Minimum Requirement Minimum Requirement with Capital Conservation Buffer for 2018 To Be Considered Well-Capitalized Ratio of Common Equity Tier 1 Capital to risk-weighted assets 4.5 % 6.375 % 6.5 % Ratio of tier 1 capital to risk-weighted assets 6.0 % 7.875 % 8.0 % Ratio of total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets 8.0 % 9.875 % 10.0 % Leverage ratio (tier 1 capital to adjusted quarterly average total assets) 4.0 % N/A 5.0 % As of the most recent notification from its regulators, the Bank was categorized as "well-capitalized" under the regulatory framework for prompt corrective action. Management believes that no conditions or events have occurred since the last notification that would change the Bank's category. A summary of the regulatory capital of the Bank at December 31 follows (dollars in thousands): 2018 2017 Regulatory Capital: Shareholders' equity 215,395 148,163 Goodwill and other intangible assets (63,788 ) (32,906 ) Accumulated other comprehensive loss 4,719 2,859 Tier 1 risk-based capital 156,326 118,116 Eligible allowance for loan losses 4,046 3,403 Total risk-based capital 160,372 121,519 Capital Ratios: Common Equity Tier 1 Capital to risk-weighted assets 12.65 % 13.07 % Tier 1 capital to risk-weighted assets 12.65 % 13.07 % Total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets 12.98 % 13.45 % Leverage ratio (tier 1 capital to adjusted quarterly average total assets) 9.96 % 9.36 % LCNB Corp. filed a Registration Statement on Form S-3 with the SEC on July 27, 2011 to register 400,000 shares for use in its Amended and Restated Dividend Reinvestment and Stock Purchase Plan (the “Amended Plan”). Formerly LCNB purchased the shares needed for its Dividend and Stock Purchase Plan in the secondary market. Under the Amended Plan, LCNB has the option of purchasing shares in the secondary market, using treasury shares, or issuing new shares.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	12 Months Ended
	Dec. 31, 2018
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 2018 and 2017 were as follows (in thousands): 2018 2017 Unrealized Gains and Losses on Available-for-Sale Securities Changes in Pension Plan Assets and Benefit Obligations Total Unrealized Gains and Losses on Available-for-Sale Securities Changes in Pension Plan Assets and Benefit Obligations Total Balance at beginning of year $ (2,200 ) (142 ) (2,342 ) (2,633 ) 16 (2,617 ) Cumulative effect of changes in accounting principles (498 ) (27 ) (525 ) — — — Balance at beginning of period, as adjusted (2,698 ) (169 ) (2,867 ) (2,633 ) 16 (2,617 ) Before reclassifications (1,939 ) 81 (1,858 ) 585 (158 ) 427 Reclassifications 6 — 6 (152 ) — (152 ) Balance at end of year $ (4,631 ) (88 ) (4,719 ) (2,200 ) (142 ) (2,342 ) Reclassifications out of accumulated other comprehensive income (loss) during 2018 and 2017 and the affected line items in the consolidated statements of income were as follows (in thousands): 2018 2017 Affected Line Item in the Consolidated Statements of Income Realized gain on sales of securities $ (8 ) 233 Net gain on sale of securities Less provision for income taxes (2 ) 81 Provision for income taxes Reclassification adjustment, net of taxes $ (6 ) 152

RETIREMENT PLANS

RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS Prior to January 1, 2009, the Company had a single-employer qualified noncontributory defined benefit retirement plan that covered substantially all regular full-time employees. Effective January 1, 2009, the Company redesigned the plan and merged it into a multiple-employer plan, which is accounted for as a multi-employer plan because assets contributed by an employer are not segregated in a separate account or restricted to provide benefits only to employees of that employer. Employees hired on or after January 1, 2009 are not eligible to participate in this plan. Effective February 1, 2009, the Company amended the plan to reduce benefits for those whose age plus vesting service equaled less than 65 at that date. Also effective February 1, 2009, an enhanced 401(k) plan was made available to those hired on or after January 1, 2009 and to those who received benefit reductions from the amendments to the noncontributory defined benefit retirement plan. 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 company contribution of 3% of each individual employee’s annual compensation. Employees who received a benefit reduction under the retirement plan amendments receive an automatic contribution of 5% or 7% of annual compensation, depending on the sum of an employee’s age and vesting service, into the 401(k) plan, regardless of the contributions made by the employees. This contribution is made annually and these employees will not receive any employer matches to their 401(k) contributions. Certain information pertaining to the qualified noncontributory defined benefit retirement plan is as follows: Legal name Pentegra Defined Benefit Plan for Financial Institutions Plan's employer identification number 13-5645888 Plan number 333 The plan is at least 80% funded as of July 1, 2018 and 2017 . A funding improvement or rehabilitation plan has not been implemented, nor has a surcharge been paid to the plan. The Company’s contributions to the qualified noncontributory defined benefit retirement plan do not represent more than 5% of total contributions to the plan. Funding and administrative costs of the qualified noncontributory defined benefit retirement plan and 401(k) plan charged to salaries and employee benefits in the consolidated statements of income for the years ended December 31 were as follows (in thousands): 2018 2017 2016 Qualified noncontributory defined benefit retirement plan $ 1,048 1,054 969 401(k) plan 457 374 359 The Company expects a minimum contribution of $ 160,000 to the qualified noncontributory defined benefit retirement plan in 2019 . Citizens National had a qualified noncontributory defined benefit pension plan which covered employees hired before May 1, 2005. The Company assumed this plan at the time of the merger. At December 31, 2018 , the amount of the liability for this plan was $99,000 , representing the funded status of the plan. The Bank has a benefit plan which permits eligible officers to defer a portion of their compensation. The deferred compensation balance, which accrues interest at 8% annually, is distributable in cash after retirement or termination of employment. The amount of such deferred compensation liability at December 31, 2018 and 2017 was $3,364,000 and $3,406,000 , respectively. The Bank also has supplemental income plans which provide certain employees an amount based on a percentage of average compensation, payable in accordance with individually defined schedules upon retirement. The projected benefit obligation included in other liabilities for the supplemental income plans at December 31, 2018 and 2017 is $1,092,000 and $1,249,000 , respectively. The average discount rate used to determine the present value of the obligations was approximately 5.2% in 2018 and 5.2% in 2017 . The service cost associated with the plans was $0 for 2018 , $0 for 2017 , and $0 for 2016 . Interest costs were $59,000 , $62,000 , and $63,000 for 2018 , 2017 , and 2016 , respectively. The deferred compensation plan and supplemental income plans are nonqualified and unfunded. Participation in each plan is limited to a select group of management. Effective February 1, 2009, the Company established a nonqualified defined benefit retirement plan, which is also unfunded, for certain highly compensated employees. 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 years ended December 31 are summarized as follows (in thousands): 2018 2017 2016 Service cost $ — — 41 Interest cost 69 69 78 Amortization of unrecognized (gain) loss 16 — 168 Net periodic pension cost $ 85 69 287 A reconciliation of changes in the projected benefit obligation of the nonqualified defined benefit retirement plan at December 31 follows (in thousands): 2018 2017 2016 Projected benefit obligation at beginning of year $ 1,971 1,727 1,843 Service cost — — 41 Interest cost 69 69 78 Actuarial (gain) or loss (86 ) 238 (209 ) Benefits paid (54 ) (63 ) (26 ) Projected benefit obligation at end of year $ 1,900 1,971 1,727 Amounts recognized in other liabilities in the consolidated balance sheets for the nonqualified defined benefit retirement plan at December 31, 2018 and 2017 were $1,900,000 and $1,971,000 , respectively. The accumulated benefit obligation for the nonqualified defined benefit retirement plan at December 31, 2018 and 2017 was $1,900,000 and $1,971,000 , respectively. Amounts recognized in accumulated other comprehensive income, net of tax, at December 31 for the nonqualified defined benefit retirement plan consists of (in thousands): 2018 2017 2016 Net actuarial (gain)/loss $ 88 141 (16 ) $ 88 141 (16 ) The estimated unrecognized net actuarial gain that will be amortized from accumulated other comprehensive income into net periodic benefit cost during 2019 for the nonqualified defined benefit retirement plan is $16,000 . Key weighted-average assumptions used to determine the benefit obligation and net periodic pension costs for the nonqualified defined benefit retirement plan for the years ended December 31 were as follows: 2018 2017 2016 Benefit obligation: Discount rate 4.22 % 3.60 % 4.14 % Salary increase rate 2.00 % 2.00 % 2.00 % Net periodic pension cost: Discount rate 3.60 % 4.14 % 4.34 % Salary increase rate 2.00 % 2.00 % 2.00 % Amortization period in years 1.00 1.00 1.00 The nonqualified defined benefit retirement plan is not funded. Therefore no contributions will be made in 2019 . Estimated future benefit payments reflecting expected future service for the years ended after December 31, 2018 are (in thousands): 2019 $ 132 2020 132 2021 132 2022 132 2023 132 2024-2028 641

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2018
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 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. 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 approved 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 options since 2012. Option awards 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 December 31, 2018 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) $11.00 - 12.99 13,278 11.98 2.1 13,278 11.98 2.1 13,278 11.98 2.1 13,278 11.98 2.1 The following table summarizes stock option activity for the years indicated: 2018 2017 2016 Weighted Aggregate Intrinsic Value (in thousands) (1) Options Weighted Aggregate Intrinsic Value (in thousands) (1) Weighted Aggregate Intrinsic Value (in thousands) (1) Outstanding at January 1, 20,265 11.42 24,669 $ 12.17 83,861 $ 12.39 Exercised (6,987 ) 10.34 (3,398 ) 14.94 (51,390 ) 11.53 Expired — — (1,006 ) 17.88 (7,802 ) 18.76 Outstanding at December 31, 13,278 11.98 $ 42 20,265 11.42 $ 183 24,669 12.17 $ 273 Exercisable at December 31, 13,278 11.98 42 20,265 11.42 183 22,924 12.13 255 (1) Aggregate Intrinsic Value is defined as the amount by which the current market value of the underlying stock exceeds the exercise price of the option. The following table provides information related to stock options exercised during the years indicated (in thousands): 2018 2017 2016 Intrinsic value of options exercised $ 50 25 288 Cash received from options exercised 72 51 592 Tax benefit realized from options exercised 7 5 59 Total expense related to options included in salaries and wages in the consolidated statements of income for the years ended December 31, 2018 , 2017 , and 2016 was $0 , $1,000 , and $5,000 , respectively. The related tax benefit for 2018 , 2017 , and 2016 was $0 , $0 , and $2,000 , respectively. Compensation costs related to option awards were recognized in full during the first quarter 2017. Restricted stock awards granted under the 2015 Plan were as follows: 2018 2017 2016 Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Outstanding at January 1, 8,817 $ 16.44 8,624 $ 15.47 16,038 $ 15.47 Granted 10,634 19.20 4,027 22.60 — — Vested (2,493 ) 17.38 (3,834 ) 16.73 (7,414 ) 15.47 Forfeited — — — — — — Outstanding at December 31, 16,958 $ 18.94 8,817 $ 16.44 8,624 $ 15.47 Total expense related to restricted stock awards included in salaries and wages in the consolidated statements of income for the years ended December 31, 2018 , 2017 , and 2016 was $107,000 , $75,000 , and $90,000 respectively. The related tax benefit for the years ended December 31, 2018 , 2017 , and 2016 was $23,000 , $26,000 , and $31,000 , respectively. Unrecognized compensation expense for restricted stock awards was $181,000 at December 31, 2018 and is expected to be recognized over a period of 4.1 years .

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER 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 years ended December 31 were calculated as follows (in thousands, except share and per share data): 2018 2017 2016 Net income $ 14,845 12,972 12,482 Less allocation of earnings and dividends to participating securities 18 7 13 Net income allocated to common shareholders 14,827 12,965 12,469 Weighted average common shares outstanding, gross 11,950,360 10,011,358 9,958,300 Less average participating securities 15,010 5,783 10,243 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 11,935,350 10,005,575 9,948,057 Add dilutive effect of: Stock options 6,903 6,936 10,765 Stock warrants — — 17,548 Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share 11,942,253 10,012,511 9,976,370 Earnings per common share: Basic $ 1.24 1.30 1.26 Diluted 1.24 1.29 1.25 Options to purchase 12,962 shares of common stock at a weighted average price of $18.41 per share were outstanding at December 31, 2016 and 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 prices of the common shares. There were no such options at December 31, 2018 or 2017 .

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS LCNB has entered into related party transactions with various directors and executive officers. Management believes these transactions do not involve more than a normal risk of collectibility or present other unfavorable features. The following table provides a summary of the loan activity for these officers and directors for the years ended December 31 (in thousands): 2018 2017 Beginning balance $ 1,870 1,447 New loans and advances 419 669 Change in composition of related parties 1,052 — Reductions (903 ) (246 ) Ending Balance $ 2,438 1,870 Deposits from executive officers, directors and related interests of such persons held by the Company at December 31, 2018 and 2017 amounted to $2,849,000 and $5,698,000 , respectively.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS 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. Equity Securities With a Readily Determinable Fair Value Equity securities with a readily determinable fair value are reported at fair value with changes in fair value reported in other operating income in the consolidated statements of income. Fair values for trust preferred and equity securities are determined based on market quotations (level 1). LCNB has invested in two mutual funds that are traded in active markets and their fair values are based on market quotations (level 1). Investments in another two mutual funds are measured at fair value using net asset values ("NAV") and are considered level 1 because the NAVs are determined and published and are the basis for current transactions. Debt Securities, Available-for-Sale 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 its debt 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. Assets Recorded at Fair Value on a Nonrecurring Basis 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, less costs to sell, 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. Other repossessed assets are valued at estimated sales prices, less costs to sell. The inputs for real estate owned and other repossessed assets are considered to be level 3. The following table summarizes the valuation of LCNB’s assets recorded at fair value by input levels as of December 31 (in thousands): Fair Value Measurements at the End of the Reporting Period Using Fair Value Measurements Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs 2018 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 519 519 — — Mutual funds 39 39 — — Mutual funds measured at net asset value 1,520 1,520 — — Debt securities available-for-sale: U.S. Treasury notes 2,235 2,235 — — U.S. Agency notes 78,340 — 78,340 — U.S. Agency mortgage-backed securities 55,610 — 55,610 — Municipal securities: Non-taxable 84,714 — 84,714 — Taxable 17,522 — 17,522 — Total recurring fair value measurements $ 240,499 4,313 236,186 — Nonrecurring fair value measurements: Impaired loans $ 1,039 — — 1,039 Other real estate owned and repossessed assets 244 — — 244 Total nonrecurring fair value measurements $ 1,283 — — 1,283 2017 Recurring fair value measurement: Equity securities with a readily determinable fair value: Trust preferred securities 50 50 — — Equity securities 568 568 — — Mutual funds 23 23 — — Mutual funds measured at net asset value 1,519 1,519 — — Debt securities available-for-sale: U.S. Treasury notes $ 2,259 2,259 — — U.S. Agency notes 83,261 — 83,261 — U.S. Agency mortgage-backed securities 67,153 — 67,153 — Municipal securities: Non-taxable 102,174 — 102,174 — Taxable 20,366 — 20,366 — Total recurring fair value measurements $ 277,373 4,419 272,954 — Nonrecurring fair value measurements: Impaired loans $ 3,359 — — 3,359 The following table presents quantitative information about unobservable inputs used in nonrecurring Level 3 fair value measurements at December 31, 2018 and 2017 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average 2018 Impaired loans $ 45 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable 994 Discounted cash flows Discount rate 8.25 % 4.50 % 6.86 % Other real estate owned 244 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable 2017 Impaired loans $ 1,753 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable 1,606 Discounted cash flows Discount rate 8.25 % 3.25 % 6.27 % Carrying amounts and estimated fair values of financial instruments as of December 31 were as follows (in thousands): Fair Value Measurements at the End of Carrying Amount Fair Value Quoted Significant Other Significant 2018 FINANCIAL ASSETS: Cash and cash equivalents $ 20,040 20,040 20,040 — — Debt securities, held-to-maturity 29,721 29,024 — — 29,024 Federal Reserve Bank stock 4,653 4,653 4,653 — — Federal Home Loan Bank stock 4,845 4,845 4,845 — — Loans, net 1,194,577 1,183,041 — — 1,183,041 Accrued interest receivable 4,317 4,317 — 4,317 — FINANCIAL LIABILITIES: Deposits 1,300,919 1,301,298 1,004,057 297,241 — Short-term borrowings 56,230 56,230 56,230 — — Long-term debt 47,032 48,255 — 48,255 — Accrued interest payable 690 690 — 690 — 2017 FINANCIAL ASSETS: Cash and cash equivalents $ 25,386 25,386 25,386 — — Debt securities, held-to-maturity 32,571 32,350 — — 32,350 Federal Reserve Bank stock 2,732 2,732 2,732 — — Federal Home Loan Bank stock 3,638 3,638 3,638 — — Loans, net 845,657 813,368 — — 813,368 Accrued interest receivable 3,511 3,511 — 3,511 — FINANCIAL LIABILITIES: Deposits 1,085,821 1,087,086 894,046 193,040 — Short-term borrowings 47,000 47,000 47,000 — — Long-term debt 303 307 — 307 — Accrued interest payable 329 329 — 329 — 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 December 31, 2018 and 2017 . 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 the Company. 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. Equity securities without a readily determinable fair value Equity securities without a readily determinable fair value are measured at cost, less impairment, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investments of the same issuer. Debt securities, held-to-maturity Fair values for debt 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 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 The estimated fair value of loans as of December 31, 2018 follows the guidance in ASU 2016-01, which prescribes an “exit price” approach in estimating and disclosing fair value of financial instruments. The fair value calculation at that date discounted estimated future cash flows using rates that incorporated discounts for credit, liquidity, and marketability factors. The fair value estimate shown as of December 31, 2017 used an “entry price” approach. The fair value calculation for that date discounted estimated future cash flows using current rates at which similar loans would be made to borrowers with similar credit ratings and for the same remaining maturities. Consequently, the fair value disclosures for December 31, 2018 and 2017 are not directly comparable. 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.

QUARTERLY RESULTS OF OPERATIONS

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) The following table sets forth certain quarterly results for the years ended December 31, 2018 and 2017 (dollars in thousands, except per share data): Three Months Ended March 31 June 30 Sep. 30 Dec. 31 2018 Interest income $ 11,142 12,538 15,070 15,844 Interest expense 954 1,170 1,967 2,334 Net interest income 10,188 11,368 13,103 13,510 Provision for loan losses 79 224 659 (39 ) Net interest income after provision 10,109 11,144 12,444 13,549 Total non-interest income 2,636 2,791 2,921 2,702 Total non-interest expenses 9,549 10,711 10,317 9,925 Income before income taxes 3,196 3,224 5,048 6,326 Provision for income taxes 483 486 847 1,133 Net income $ 2,713 2,738 4,201 5,193 Earnings per common share: Basic $ 0.27 0.25 0.32 0.40 Diluted 0.27 0.25 0.32 0.40 2017 Interest income $ 10,864 10,934 11,055 11,610 Interest expense 877 861 908 953 Net interest income 9,987 10,073 10,147 10,657 Provision for loan losses 15 222 (12 ) (10 ) Net interest income after provision 9,972 9,851 10,159 10,667 Total non-interest income 2,430 2,790 2,659 2,579 Total non-interest expenses 7,968 8,611 8,672 8,612 Income before income taxes 4,434 4,030 4,146 4,634 Provision for income taxes 1,188 1,027 1,040 1,017 Net income $ 3,246 3,003 3,106 3,617 Earnings per common share: Basic $ 0.32 0.30 0.31 0.37 Diluted 0.32 0.30 0.31 0.36

PARENT COMPANY FINANCIAL INFORM

PARENT COMPANY FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information Disclosure [Abstract]
PARENT COMPANY FINANCIAL INFORMATION	PARENT COMPANY FINANCIAL INFORMATION Condensed financial information for LCNB Corp., parent company only, follows (in thousands): Condensed Balance Sheets: December 31, 2018 2017 Assets: Cash on deposit with subsidiary $ 715 308 Investment securities available-for-sale, at fair value 816 919 Investment in subsidiaries 216,830 148,850 Other assets 624 194 Total assets $ 218,985 150,271 Liabilities $ — — Shareholders' equity 218,985 150,271 Total liabilities and shareholders' equity $ 218,985 150,271 Condensed Statements of Income Year ended December 31, 2018 2017 2016 Income: Dividends from subsidiaries $ 10,383 6,800 7,300 Interest and dividends 35 36 38 Net gain on sales of securities — 14 8 Other income (66 ) — — Total income 10,352 6,850 7,346 Total expenses 1,668 1,290 1,014 Income before income tax expense/benefit and equity in undistributed income of subsidiaries 8,684 5,560 6,332 Income tax benefit 341 380 336 Equity in undistributed income of subsidiaries 5,820 7,032 5,814 Net income $ 14,845 12,972 12,482 Condensed Statements of Cash Flows Year ended December 31, 2018 2017 2016 Cash flows from operating activities: Net income $ 14,845 12,972 12,482 Adjustments for non-cash items - Increase in undistributed income of subsidiaries (5,820 ) (7,032 ) (5,814 ) Other, net (383 ) 84 126 Net cash flows provided by operating activities 8,642 6,024 6,794 Cash flows from investing activities: Purchases of equity securities (90 ) (54 ) (177 ) Proceeds from sales of equity securities 107 93 228 Investments in subsidiaries — (250 ) — Cash paid for business acquisition, net of cash received (268 ) — — Net cash flows provided by (used in) investing activities (251 ) (211 ) 51 Cash flows from financing activities: Proceeds from issuance of common stock 416 360 379 Payments to repurchase common stock (348 ) — — Repurchase of stock warrants — — (1,545 ) Cash dividends paid on common stock (8,124 ) (6,407 ) (6,375 ) Other 72 51 653 Net cash flows used in financing activities (7,984 ) (5,996 ) (6,888 ) Net change in cash 407 (183 ) (43 ) Cash at beginning of year 308 491 534 Cash at end of year $ 715 308 491

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The consolidated financial statements include the accounts of the Company and its subsidiaries. Significant intercompany accounts and transactions are eliminated in consolidation. The accounting and reporting policies of the Company conform with U.S. generally accepted accounting principles and with general practices in the banking industry. Certain prior period data presented in the financial statements have been reclassified to conform with the current year presentation. These reclassifications had no effect on net income.
USE OF ESTIMATES	USE OF ESTIMATES 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 and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS For purposes of reporting cash flows, cash and cash equivalents include cash, balances due from banks, federal funds sold, and interest-bearing demand deposits with original maturities of twelve months or less. Deposits with other banks routinely have balances greater than FDIC insured limits. Management considers the risk of loss to be very low with respect to such deposits.
INVESTMENT SECURITIES	INVESTMENT SECURITIES Certain municipal debt securities that management has the positive intent and ability to hold to maturity are classified as “held-to-maturity” and recorded at amortized cost. Debt securities not classified as held-to-maturity are classified as “available-for-sale” and recorded at fair value, with unrealized gains and losses excluded from earnings and reported in other comprehensive income, a separate component of shareholders’ equity. Amortization of premiums and accretion of discounts are recognized as adjustments to interest income using the level-yield method. Realized gains or losses from the sale of securities are recorded on the trade date and are computed using the specific identification method. Declines in the fair value of securities below their cost that are deemed to be other-than-temporarily impaired, and for which the Company does not intend to sell the securities and it is not more likely than not that the securities will be sold before the anticipated recovery of the impairment, are separated into losses related to credit factors and losses related to other factors. The losses related to credit factors are recognized in earnings and losses related to other factors are recognized in other comprehensive income. In estimating other than temporary impairment losses, management considers the length of time and the extent to which the fair value has been less than cost, the financial condition and near-term prospects of the issuer, and the intent and ability of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. The Company's consolidated statements of income as of December 31, 2018 , 2017 , and 2016 , do not reflect any such impairment. Beginning January 1, 2018, equity securities are measured at fair value with changes in fair value recognized in net income. Federal Home Loan Bank ("FHLB") stock is an equity interest in the Federal Home Loan Bank of Cincinnati. It can be sold only at its par value of $100 per share and only to the FHLB or to another member institution. In addition, the equity ownership rights are more limited than would be the case for a public company because of the oversight role exercised by the Federal Housing Finance Agency in the process of budgeting and approving dividends. Federal Reserve Bank stock is similarly restricted in marketability and value. Both investments are carried at cost, which is their par value. FHLB and Federal Reserve Bank stock are both subject to minimum ownership requirements by member banks. The required investments in common stock are based on predetermined formulas.
LOANS	LOANS The Company’s loan portfolio includes most types of commercial and industrial loans, commercial loans secured by real estate, residential real estate loans, consumer loans, agricultural loans and other types of loans. Most of the properties collateralizing the loan portfolio are located within the Company’s market area. Loans are stated at the principal amount outstanding, net of unearned income, deferred origination fees and costs, and the allowance for loan losses. Interest income is accrued on the unpaid principal balance. The delinquency status of a loan is based on contractual terms and not on how recently payments have been received. Generally, a loan is placed on non-accrual status when it is classified as impaired or there is an indication that the borrower’s cash flow may not be sufficient to make payments as they come due, unless the loan is well secured and in the process of collection. Subsequent cash receipts on non-accrual loans are recorded as a reduction of principal and interest income is recorded once principal recovery is reasonably assured. The current year's accrued interest on loans placed on non-accrual status is charged against earnings. Previous years' accrued interest is charged against the allowance for loan losses. Non-accrual loans are returned to accrual status when, in the opinion of management, the financial position of the borrower indicates there is no longer a reasonable doubt as to the timely collection of interest or principal. Loan origination fees and certain direct loan origination costs are deferred and the net amount amortized as an adjustment of loan yields. These amounts are being amortized over the lives of the related loans. In the ordinary course of business, the Company enters into off-balance sheet financial instruments consisting of commitments to extend credit and standby letters of credit. Such financial instruments are recorded in the financial statements when they are funded. The credit risk associated with these commitments is evaluated in a manner similar to the allowance for loan losses. Loans acquired from 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. Management estimates the cash flows expected to be collected at acquisition using a third-party risk model, which incorporates the estimate of key assumptions, such as default rates, severity, and prepayment speeds. Impaired loans acquired are accounted for under FASB 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 current 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.
ALLOWANCE FOR LOAN LOSSES	ALLOWANCE FOR LOAN LOSSES The allowance for loan losses is established through a provision for loan losses charged to expense. Loans are charged against the allowance for loan losses when management believes that the collectability of the principal is unlikely. Consumer loans are charged off when they reach 120 days past due. Subsequent recoveries, if any, are credited to the allowance. The provision for loan losses is determined by management based upon its evaluation of the amount needed to maintain the allowance for loan losses at a level considered appropriate in relation to the estimated risk of losses inherent in the portfolio. Current methodology used by management to estimate the allowance takes into consideration such factors as changes in the nature and volume of the loan portfolio, overall portfolio quality, review of specific problem loans, historic categorical trends, current delinquency levels as related to historical levels, portfolio growth rates, changes in composition of the portfolio, the current economic environment, as well as current allowance adequacy in relation to the portfolio. Management is cognizant that reliance on historical information coupled with the cyclical nature of the economy, including credit cycles, affects the allowance. Management considers all of these factors prior to making any adjustments to the allowance due to the subjectivity and imprecision involved in allocation methodology. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance consists of specific and general components. The specific component relates to loans that are specifically reviewed for impairment. For such loans, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers loans not specifically reviewed for impairment and homogeneous loan pools, such as residential real estate and consumer loans. The general component is measured for each loan category separately based on each category’s average of historical loss experience over a trailing sixty month period, adjusted for qualitative factors. Such qualitative factors may include current economic conditions if different from the five -year historical loss period, trends in underperforming loans, trends in volume and terms of loan categories, concentrations of credit, and trends in loan quality. A loan is considered impaired when management believes, based on current information and events, it is probable that the Bank will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the loan agreement. An impaired loan is measured by the present value of expected future cash flows using the loan's effective interest rate. An impaired collateral-dependent loan may be measured based on collateral value. Smaller-balance homogeneous loans, including residential mortgage and consumer installment loans, that are not evaluated individually are collectively evaluated for impairment.
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT Premises and equipment are stated at cost less accumulated depreciation. Land is stated at cost. Depreciation is computed on both the straight-line and accelerated methods over the estimated useful lives of the assets, generally 15 to 40 years for premises and 3 to 10 years for equipment. Leasehold improvements are amortized over the terms of the respective leases or the estimated useful lives of the improvements, whichever is shorter. Costs incurred for maintenance and repairs are expensed as incurred. Premises and equipment are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of a particular asset may not be recoverable.
OTHER REAL ESTATE OWNED	OTHER REAL ESTATE OWNED Other real estate owned includes properties acquired through foreclosure. Such property is held for sale and is initially recorded at fair value, less costs to sell, establishing a new cost basis. Fair value is primarily based on a property appraisal obtained at the time of transfer and any periodic updates that may be obtained thereafter. The allowance for loan losses is charged for any write down of the loan’s carrying value to fair value at the date of transfer. Any subsequent reductions in fair value and expenses incurred from holding other real estate owned are charged to other non-interest expense. Costs, excluding interest, relating to the improvement of other real estate owned are capitalized. Gains and losses from the sale of other real estate owned are included in other non-interest expense.
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill is the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. Goodwill is not amortized, but is instead subject to an annual review for impairment. Mortgage servicing rights on originated mortgage loans that have been sold are initially recorded at their estimated fair values. Mortgage servicing rights are amortized to loan servicing income in proportion to and over the period of estimated servicing income. Such assets are periodically evaluated as to the recoverability of their carrying value. The Company’s other intangible assets relate to core deposits acquired from business combinations. These intangible assets are amortized on a straight-line basis over their estimated useful lives. Management evaluates whether events or circumstances have occurred that indicate the remaining useful life or carrying value of the amortizing intangible should be revised.
BANK OWNED LIFE INSURANCE	BANK OWNED LIFE INSURANCE The Company has purchased life insurance policies on certain officers of the Company. The Company is the beneficiary of these policies and has recorded the estimated cash surrender value in other assets in the consolidated balance sheets. Income on the policies, based on the increase in cash surrender value and any incremental death benefits, is included in non-interest income in the consolidated statements of income.
AFFORDABLE HOUSING TAX CREDIT LIMITED PARTNERSHIP	AFFORDABLE HOUSING TAX CREDIT LIMITED PARTNERSHIP LCNB has elected to account for its investment in an affordable housing tax credit limited partnership using the proportional amortization method described in FASB Accounting Standards Update ("ASU") 2014-01, "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (A Consensus of the FASB Emerging Issues Task Force)." Under the proportional amortization method, an investor amortizes the initial cost of the investment to income tax expense in proportion to the tax credits and other tax benefits received and recognizes the net investment performance in the income statement as a component of income tax expense. The investment in the limited partnership is included in other assets and the unfunded amount is included in accrued interest and other liabilities in LCNB's consolidated balance sheets.
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Accounting guidance establishes a fair value hierarchy to prioritize the inputs to valuation techniques used to measure fair value. A financial instrument’s level within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. The three broad input levels are: • 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; and • Level 3 - inputs that are unobservable for the asset or liability. Accounting guidance permits, but does not require, companies to measure many financial instruments and certain other items, including loans and debt securities, at fair value. The decision to elect the fair value option is made individually for each instrument and is irrevocable once made. Changes in fair value for the selected instruments are recorded in earnings. The Company did not select any financial instruments for the fair value election in 2018 or 2017 . Beginning January 1, 2018, equity securities are required to be measured at fair value with changes in fair value recognized in net income.
ADVERTISING EXPENSE	ADVERTISING EXPENSE Advertising costs are expensed as incurred and are recorded as a marketing expense, a component of non-interest expense.
PENSION PLANS	PENSION PLANS Eligible employees of the Company hired before 2009 participate in a multiple-employer qualified noncontributory defined benefit retirement plan. This plan is accounted for as a multi-employer plan because assets contributed by an employer are not segregated in a separate account or restricted to provide benefits only to employees of that employer. Citizens National had a qualified noncontributory, defined benefit pension plan, which has been assumed by the Company, that covers eligible employees hired before May 1, 2005. This is a single employer plan.
TREASURY STOCK	TREASURY STOCK Common shares repurchased are recorded at cost. Cost of shares retired or reissued is determined using the weighted average method.
STOCK OPTIONS AND RESTRICTED STOCK AWARD PLANS	STOCK OPTIONS AND RESTRICTED STOCK AWARD PLANS The cost of employee services received in exchange for stock option grants is the grant-date fair value of the award estimated using an option-pricing model. The compensation cost for restricted stock awards is based on the market price of the Company's common stock at the date of grant multiplied by the number of shares granted that are expected to vest. The estimated cost is recognized on a straight-line basis over the period the employee is required to provide services in exchange for the award, usually the vesting period. The Company uses a Black-Scholes pricing model and related assumptions for estimating the fair value of stock option grants and a five -year vesting period for stock options and restricted stock.
REVENUE RECOGNITION	REVENUE RECOGNITION Accounting Standards Codification 606, "Revenue from Contracts with Customers" ("ASC 606") 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. Revenue generated from financial instruments, including loans and investment securities, are not included in the scope of ASC 606. The adoption of ASC 606 did not result in a change to the accounting for any of LCNB's revenue streams that are within the scope of the amendments. Revenue-generating activities that are within the scope of ASC 606 and that are presented as non-interest income in LCNB's consolidated statements of income include: • Fiduciary income - this includes periodic fees due from trust and investment services customers for managing the customers' financial assets. Fees are generally charged on a quarterly or annual basis and are recognized ratably throughout the period, as the services are provided on an ongoing basis. • Service charges and fees on deposit accounts - these include general service fees charged for deposit account maintenance and activity and transaction-based fees charged for certain services, such as debit card, wire transfer, or overdraft activities. Revenue is recognized when the performance obligation is completed, which is generally after a transaction is completed or monthly for account maintenance services.
INCOME TAXES	INCOME TAXES Deferred income taxes are determined using the asset and liability method of accounting. Under this method, the net deferred tax asset or liability is determined based on the tax effects of temporary differences between the book and tax basis of the various balance sheet assets and liabilities and gives current recognition to changes in tax rates and laws. Management analyzes material tax positions taken in any income tax return for any tax jurisdiction and determines the likelihood of the positions being sustained in a tax examination. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded.
EARNINGS PER SHARE	EARNINGS PER SHARE Basic earnings per share allocated to common shareholders is calculated using the two-class method and is computed by dividing net income allocated to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share is adjusted for the dilutive effects of stock based compensation and warrants and is calculated using the two-class method or the treasury stock method. The diluted average number of common shares outstanding has been increased for the assumed exercise of stock based compensation and warrants with the proceeds used to purchase treasury shares at the average market price for the period.
RECENT ACCOUNTING PRONOUNCEMENTS	ADOPTION OF NEW ACCOUNTING PRONOUNCEMENTS ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)" ASU No. 2014-09 was issued in May 2014 and was adopted by LCNB as of January 1, 2018. It 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. Adoption did not have a material impact on LCNB's results of operations or financial position. 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 was adopted by LCNB as of January 1, 2018. It 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. Adoption of ASU No. 2016-01 did not have a material impact on LCNB's results of operations or financial position. Upon adoption on January 1, 2018, LCNB reclassified net unrealized gain on equity securities, net of taxes, of $33,000 from accumulated other comprehensive income into retained earnings. Before adoption, equity securities were included with investment securities, available for sale in the consolidated balance sheets and dividends received were included in interest on investment securities, taxable in the consolidated statements of income. After adoption, equity securities are separate line items in the consolidated balance sheets and the consolidated statements of income. Changes in the fair value of equity securities are included in other operating income in the consolidated statements of income. 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 was adopted by LCNB as of January 1, 2018. It 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 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. Adoption of ASU No. 2017-07 did not have a material impact on LCNB's results of operations or financial position. ASU No. 2017-09, "Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting" ASU No. 2017-09 was issued in May 2017 and was adopted by LCNB on January 1, 2018. It 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. Adoption of ASU No. 2017-09 did not have a material impact on LCNB's results of operations or financial position. ASU No. 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income" ASU No. 2018-02 was issued in February 2018 and is effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted and LCNB early adopted the ASU as of January 1, 2018. ASU No. 2018-02 addresses a narrow-scope financial reporting issue that arose as a consequence of the passage of H.R. 1, known as the “Tax Cuts and Jobs Act.” Generally Accepted Accounting Principles requires adjustment of deferred tax assets and liabilities for the effect of a change in tax laws or rates with the effect to be included in income from continuing operations in the reporting period that includes the enactment date. This guidance is applicable even in situations in which the related income tax effects of items in accumulated other comprehensive income were originally recognized in other comprehensive income rather than in income from continuing operations. As a consequence, the tax effects of items within accumulated other comprehensive income, referred to as stranded tax effects in the update, do not reflect the appropriate tax rate. The amendments in ASU No. 2018-02 allow a reclassification from accumulated other comprehensive income to retained earnings for the stranded tax effects resulting from the Tax Cuts and Jobs Act. Because the amendments only relate to the reclassification of the income tax effects of the Tax Cuts and Jobs Act, the underlying guidance that requires that the effect of a change in tax laws or rates be included in income from continuing operations is not affected. Upon adoption, LCNB reclassified stranded tax effects of $492,000 into retained earnings as of January 1, 2018. RECENT ACCOUNTING PRONOUNCEMENTS NOT YET EFFECTIVE 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. As of January 1, 2019, LCNB recognized discounted right of use assets and lease liabilities totaling approximately $5.9 million for the leases disclosed in Note 8 - Leases. 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 has completed analyzing its data collection efforts and is currently analyzing its 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 an 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. Adoption of ASU No. 2017-04 is not expected to have a material impact on LCNB's results of operations or financial position. ASU No. 2018-13, "Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement" ASU No. 2018-13 was issued in August 2018 and applies to all entities that are required to make disclosures about recurring or nonrecurring fair value measurements. The amendments in this update modify fair value disclosure requirements, including the deletion, modification, and addition of certain targeted disclosures. The amendments are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted. An entity is permitted to early adopt any removed or modified disclosures upon issuance of the update and delay adoption of the additional disclosures until the effective date. The amendments are to be applied on a retrospective basis to all periods presented upon adoption, except for certain amendments described in the update that are to be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. Adoption of ASU No. 2018-13 will not have a material impact on LCNB's results of operations or financial position. ASU No. 2018-14, "Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans" ASU No. 2018-14 was issued in August 2018. The amendments in this update modify disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans, including the deletion, modification, and addition of certain targeted disclosures. The amendments are effective for public business entities for fiscal years beginning after December 15, 2020. Early adoption is permitted. The amendments are to be applied on a retrospective basis to all periods presented upon adoption. Adoption of ASU No. 2018-14 will not have a material impact on LCNB's results of operations or financial position. ASU No. 2018-15, "Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract" ASU No. 2018-15 was issued in August 2018 and applies to entities that are a customer in a hosting arrangement, as defined, that is accounted for as a service contract. The amendments in this update require an entity (customer) in a hosting arrangement that is a service contract to follow the guidance in Subtopic 350-40 to determine which implementation costs to capitalize as an asset related to the service contract and which costs to expense. Capitalized implementation costs are to be expensed over the term of the hosting arrangement. The amendments in this update are effective for public business entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted, including adoption in any interim period. The amendments can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. Adoption of ASU No. 2018-15 is not expected to have a material impact on LCNB's results of operations or financial position.

ACQUISITIONS Schedule of Recogn

ACQUISITIONS Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	June 30, 2018 Fair Value Adjustments December 31, 2018 Consideration Paid: Common shares issued (3,253,060 shares issued at $19.55 per share) 63,598 — 63,598 Cash paid to cancel share based payment awards 783 — 783 64,381 — 64,381 Identifiable Assets Acquired: Cash and cash equivalents 13,679 — 13,679 Interest-bearing time deposits 10,350 — 10,350 Federal Home Loan Bank stock 1,207 — 1,207 Loans, net 282,748 (615 ) 282,133 Loans held for sale, net 1,819 — 1,819 Premises and equipment 102 — 102 Core deposit intangible 2,089 88 2,177 Other real estate owned 35 — 35 Deferred income taxes — 352 352 Other assets 2,022 (658 ) 1,364 Total identifiable assets acquired 314,051 (833 ) 313,218 Liabilities Assumed: Deposits 245,036 (606 ) 244,430 Short-term borrowings 10,000 — 10,000 Long-term debt 22,920 23 22,943 Deferred income taxes 200 (200 ) — Other liabilities 491 11 502 Total liabilities assumed 278,647 (772 ) 277,875 Total Identifiable Net Assets Acquired 35,404 (61 ) 35,343 Goodwill resulting from merger 28,977 61 29,038

ACQUISITIONS Unaudited Pro Form

ACQUISITIONS Unaudited Pro Forma Information As If The Acquisition Had Occurred At The Beginning Of The Earliest Period Presented (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Business Acquisition, Pro Forma Information [Table Text Block]	The following table presents unaudited pro forma information as if the merger with CFB had occurred on January 1, 2016 (in thousands). This pro forma information gives effect to certain adjustments, including purchase accounting fair value adjustments, amortization of the core deposit intangible, and related income tax effects. It does not include merger and data conversion costs. The pro forma information does not necessarily reflect the results of operations that would have occurred had the merger with CFB occurred in 2016. In particular, expected operational cost savings are not reflected in the pro forma amounts. 2018 2017 2016 Total revenue $ 64,558 63,779 61,602 Net income 17,858 15,852 14,407 Basic earnings per common share 1.22 1.20 1.09 Diluted earnings per common share 1.22 1.19 1.09

ACQUISITIONS Acquiree's Revenue

ACQUISITIONS Acquiree's Revenue and Net Income Included in Acquiror's Income Statement (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Business Acquisition Financial Contribution By Acquired Company [Table Text Block]	The amount of CFB's revenue (net interest income plus non-interest income) and net income, excluding merger-related expenses, included in LCNB's consolidated condensed statement of income for the year ended December 31, 2018 were as follows (in thousands): Total revenue $ 6,972 Net income 3,896

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2018
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 equity and debt securities at December 31 are summarized as follows (in thousands): Amortized Cost Unrealized Gains Unrealized Losses Fair Value 2018 Debt Securities Available-for-Sale: U.S. Treasury notes $ 2,278 — 43 2,235 U.S. Agency notes 80,708 — 2,368 78,340 U.S. Agency mortgage-backed securities 57,584 7 1,981 55,610 Municipal securities: Non-taxable 86,059 77 1,422 84,714 Taxable 17,654 102 234 17,522 $ 244,283 186 6,048 238,421 Debt Securities Held-to-Maturity: Municipal securities: Non-taxable $ 26,021 84 635 25,470 Taxable 3,700 — 146 3,554 $ 29,721 84 781 29,024 2017 Equity Securities with a Readily Determinable Fair Value: Mutual funds $ 1,586 2 46 1,542 Trust preferred securities 49 1 — 50 Equity securities 475 97 4 568 $ 2,110 100 50 2,160 Debt Securities Available-for-Sale: U.S. Treasury notes $ 2,283 — 24 2,259 U.S. Agency notes 84,837 57 1,633 83,261 U.S. Agency mortgage-backed securities 68,347 33 1,227 67,153 Municipal securities: Non-taxable 102,849 343 1,018 102,174 Taxable 20,313 175 122 20,366 $ 278,629 608 4,024 275,213 Debt Securities Held-to-Maturity: Municipal securities: Non-taxable $ 28,871 101 227 28,745 Taxable 3,700 — 95 3,605 $ 32,571 101 322 32,350
Securities in a Continuous Loss Position	Information concerning debt securities with gross unrealized losses at December 31, aggregated by length of time that individual securities have been in a continuous loss position, is as follows (in thousands): Less Than Twelve Months Twelve Months or More Fair Value Unrealized Losses Fair Value Unrealized Losses 2018 Available-for-Sale: U.S. Treasury notes $ — — 2,235 43 U.S. Agency notes 4,988 7 73,351 2,361 U.S. Agency mortgage-backed securities 137 — 55,217 1,981 Municipal securities: Non-taxable 14,264 49 58,211 1,373 Taxable — — 14,407 234 $ 19,389 56 203,421 5,992 Held-to-Maturity: Municipal securities: Non-taxable $ 366 1 18,588 634 Taxable 400 1 3,154 145 $ 766 2 21,742 779 2017 Available-for-Sale: U.S. Treasury notes $ 2,259 24 — — U.S. Agency notes 33,651 344 44,560 1,289 U.S. Agency mortgage-backed securities 24,433 142 41,080 1,085 Municipal securities: Non-taxable 36,348 315 24,197 703 Taxable 11,068 114 1,032 8 $ 107,759 939 110,869 3,085 Held-to-Maturity: Municipal securities: Non-taxable $ 9,824 133 3,542 94 Taxable — — 3,205 95 $ 9,824 133 6,747 189
Investments Classified by Contractual Maturity Date	Contractual maturities of debt securities at December 31, 2018 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 $ 14,768 14,699 3,200 3,195 Due from one to five years 112,871 110,829 3,143 3,069 Due from five to ten years 57,336 55,633 7,982 7,787 Due after ten years 1,724 1,650 15,396 14,973 186,699 182,811 29,721 29,024 U.S. Agency mortgage-backed securities 57,584 55,610 — — $ 244,283 238,421 29,721 29,024
Realized Gain (Loss) on Investment Securities Available-for-Sale	Certain information concerning the sale of equity and debt securities available-for-sale for the years ended December 31 was as follows (in thousands): 2018 2017 2016 Proceeds from sales $ 8,545 43,246 92,455 Gross realized gains 21 247 1,103 Gross realized losses 29 14 21

LOANS (Tables)

LOANS (Tables)	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
Major Classifications of Loans	Major classifications of loans at December 31 were as follows (in thousands): 2018 2017 Commercial and industrial $ 77,740 36,057 Commercial, secured by real estate 740,647 527,947 Residential real estate 349,127 251,582 Consumer 17,283 17,450 Agricultural 13,297 15,194 Other loans, including deposit overdrafts 450 539 1,198,544 848,769 Deferred origination costs, net 79 291 1,198,623 849,060 Less allowance for loan losses 4,046 3,403 Loans-net $ 1,194,577 845,657
Non-accrual, Past Due, and Accruing Restructured Loans	Non-accrual, past-due, and accruing restructured loans at December 31 were as follows (dollars in thousands): 2018 2017 Non-accrual loans: Commercial and industrial $ — — Commercial, secured by real estate 1,767 2,183 Residential real estate 1,007 604 Agricultural 177 178 Total non-accrual loans 2,951 2,965 Past-due 90 days or more and still accruing 149 — Total non-accrual and past-due 90 days or more and still accruing 3,100 2,965 Accruing restructured loans 10,516 10,469 Total $ 13,616 13,434 Percentage of total non-accrual and past-due 90 days or more and still accruing to total loans 0.26 % 0.35 % Percentage of total non-accrual, past-due 90 days or more and still accruing, and accruing restructured loans to total loans 1.14 % 1.58 %
Allowance for Loan Losses and Recorded Investments in Loans	The allowance for loan losses and recorded investment in loans for the years ended December 31 were as follows (in thousands): Commercial & Industrial Commercial, Secured by Real Estate Residential Real Estate Consumer Agricultural Other Total 2018 Allowance for loan losses: Balance, beginning of year $ 378 2,178 717 76 53 1 3,403 Provision charged to expenses 21 473 213 133 (7 ) 90 923 Losses charged off — (145 ) (234 ) (135 ) — (179 ) (693 ) Recoveries 1 239 71 13 — 89 413 Balance, end of year $ 400 2,745 767 87 46 1 4,046 Individually evaluated for impairment $ 10 3 49 — — — 62 Collectively evaluated for impairment 390 2,742 718 87 46 1 3,984 Acquired credit impaired loans — — — — — — — Balance, end of year $ 400 2,745 767 87 46 1 4,046 Loans: Individually evaluated for impairment $ 268 15,101 1,558 36 177 — 17,140 Collectively evaluated for impairment 76,609 718,709 344,751 17,363 13,135 114 1,170,681 Acquired credit impaired loans 922 6,315 3,229 — — 336 10,802 Balance, end of year $ 77,799 740,125 349,538 17,399 13,312 450 1,198,623 2017 Allowance for loan losses: Balance, beginning of year $ 350 2,179 885 96 60 5 3,575 Provision charged to expenses (71 ) 348 (83 ) (44 ) (7 ) 72 215 Losses charged off — (462 ) (225 ) (90 ) — (138 ) (915 ) Recoveries 99 113 140 114 — 62 528 Balance, end of year $ 378 2,178 717 76 53 1 3,403 Individually evaluated for impairment $ 8 146 29 8 — — 191 Collectively evaluated for impairment 370 2,032 688 68 53 1 3,212 Acquired credit impaired loans — — — — — — — Balance, end of year $ 378 2,178 717 76 53 1 3,403 Loans: Individually evaluated for impairment $ 303 11,289 1,351 47 177 — 13,167 Collectively evaluated for impairment 34,792 512,259 248,674 17,516 15,033 137 828,411 Acquired credit impaired loans 1,008 4,048 2,024 — — 402 7,482 Balance, end of year $ 36,103 527,596 252,049 17,563 15,210 539 849,060 Commercial & Industrial Commercial, Secured by Real Estate Residential Real Estate Consumer Agricultural Other Total 2016 Allowance for loan losses: Balance, beginning of year $ 244 1,908 854 54 66 3 3,129 Provision charged to expenses 314 358 106 74 (6 ) 67 913 Losses charged off (234 ) (185 ) (127 ) (85 ) — (119 ) (750 ) Recoveries 26 98 52 53 — 54 283 Balance, end of year $ 350 2,179 885 96 60 5 3,575 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 year $ 350 2,179 885 96 60 5 3,575
Analysis of the Company's Loan Portfolio by Credit Quality Indicators	An analysis of the Company’s loan portfolio by credit quality indicators at December 31 is as follows (in thousands): Pass OAEM Substandard Doubtful Total 2018 Commercial & industrial $ 74,530 89 3,180 — 77,799 Commercial, secured by real estate 718,233 768 21,124 — 740,125 Residential real estate 344,432 — 5,106 — 349,538 Consumer 17,381 — 18 — 17,399 Agricultural 13,116 — 196 — 13,312 Other 450 — — — 450 Total $ 1,168,142 857 29,624 — 1,198,623 2017 Commercial & industrial $ 35,683 176 244 — 36,103 Commercial, secured by real estate 506,833 2,180 18,583 — 527,596 Residential real estate 250,039 — 2,010 — 252,049 Consumer 17,522 — 41 — 17,563 Agricultural 14,233 — 977 — 15,210 Other 539 — — — 539 Total $ 824,849 2,356 21,855 — 849,060
Loan Portfolio Aging Analysis	The Company evaluates the loan risk grading system definitions and allowance
Impaired Loans	Impaired loans, including acquired credit impaired loans, for the years ended December 31 were as follows (in thousands): Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized 2018 With no related allowance recorded: Commercial & industrial $ 926 1,457 — 945 71 Commercial, secured by real estate 21,266 22,451 — 17,353 1,136 Residential real estate 4,122 4,872 — 3,580 258 Consumer 13 13 — 32 3 Agricultural 177 177 — 177 — Other 336 475 — 379 41 Total $ 26,840 29,445 — 22,466 1,509 With an allowance recorded: Commercial & industrial $ 264 269 10 279 17 Commercial, secured by real estate 150 150 3 153 11 Residential real estate 665 684 49 583 37 Consumer 23 23 — 24 1 Agricultural — — — — — Other — — — — — Total $ 1,102 1,126 62 1,039 66 Total: Commercial & industrial $ 1,190 1,726 10 1,224 88 Commercial, secured by real estate 21,416 22,601 3 17,506 1,147 Residential real estate 4,787 5,556 49 4,163 295 Consumer 36 36 — 56 4 Agricultural 177 177 — 177 — Other 336 475 — 379 41 Total $ 27,942 30,571 62 23,505 1,575 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized 2017 With no related allowance recorded: Commercial & industrial $ 1,015 1,100 — 685 88 Commercial, secured by real estate 12,677 13,608 — 14,113 1,068 Residential real estate 2,822 3,516 — 3,216 546 Consumer 6 6 — 20 2 Agricultural 177 177 — 269 12 Other 402 554 — 441 55 Total $ 17,099 18,961 — 18,744 1,771 With an allowance recorded: Commercial & industrial $ 296 301 8 311 18 Commercial, secured by real estate 2,660 2,660 146 2,739 45 Residential real estate 553 572 29 596 19 Consumer 41 41 8 43 3 Agricultural — — — — — Other — — — — — Total $ 3,550 3,574 191 3,689 85 Total: Commercial & industrial $ 1,311 1,401 8 996 106 Commercial, secured by real estate 15,337 16,268 146 16,852 1,113 Residential real estate 3,375 4,088 29 3,812 565 Consumer 47 47 8 63 5 Agricultural 177 177 — 269 12 Other 402 554 — 441 55 Total $ 20,649 22,535 191 22,433 1,856 Average Interest 2016 With no related allowance recorded: Commercial & industrial $ 998 151 Commercial, secured by real estate 15,274 1,140 Residential real estate 3,736 369 Consumer 37 29 Agricultural 392 136 Other 481 77 Total $ 20,918 1,902 With an allowance recorded: Commercial & industrial $ 341 19 Commercial, secured by real estate 4,194 257 Residential real estate 651 36 Consumer 43 3 Agricultural — — Other — — Total $ 5,229 315 Total: Commercial & industrial $ 1,339 170 Commercial, secured by real estate 19,468 1,397 Residential real estate 4,387 405 Consumer 80 32 Agricultural 392 136 Other 481 77 Total $ 26,147 2,217
Loan Modification that were Classified as Troubled Debt Restructuring	Loan modifications that were classified as troubled debt restructurings during the years ended December 31 were as follows (dollars in thousands): 2018 2017 Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Number of Loans Pre-Modification Recorded Balance Post-Modification Recorded Balance Commercial and industrial — $ — $ — — $ — $ — Commercial, secured by real estate — — — — — — Residential real estate 3 505 505 1 18 9 Consumer 1 1 1 1 14 14 Totals 4 $ 506 $ 506 2 $ 32 $ 23
Troubled Debt Restructurings by Type of Modification	Post-modification balances of newly restructured troubled debt by type of modification for the years ended December 31 were as follows (in thousands): Term Modification Rate Modification Interest Only Principal Forgiveness Combination Total Modifications 2018 Commercial & industrial $ — — — — — — Commercial, secured by real estate — — — — — — Residential real estate 380 — — — 125 505 Consumer — — — — 1 1 Total $ 380 — — — 126 506 2017 Commercial & industrial $ — — — — — — Commercial, secured by real estate — — — — — — Residential real estate — — — 9 — 9 Consumer 14 — — — — 14 Total $ 14 — — 9 — 23
Schedule of Activity in the Mortgage Servicing Rights Portfolio	Activity in the mortgage servicing rights portfolio during the years ended December 31 was as follows (in thousands): 2018 2017 2016 Balance, beginning of year $ 396 428 488 Amount obtained through a merger 91 — — Amount capitalized to mortgage servicing rights 113 91 109 Amortization of mortgage servicing rights (125 ) (123 ) (169 ) Balance, end of year $ 475 396 428

ACQUIRED CREDIT IMPAIRED LOANS

ACQUIRED CREDIT IMPAIRED LOANS (Tables)	12 Months Ended
	Dec. 31, 2018
Acquired Credit Impaired Loans [Abstract]
Schedule of carrying values of certain loans acquired in a transfer	The following table provides, as of December 31, the major classifications of loans acquired that are accounted for in accordance with FASB ASC 310-30 (in thousands): 2018 2017 Acquired from First Capital Bancshares, Inc. Commercial & industrial $ 13 20 Commercial, secured by real estate 818 848 Residential real estate 911 947 Other loans, including deposit overdrafts — — Total $ 1,742 1,815 Acquired from Eaton National Bank & Trust Co. Commercial & industrial $ 503 988 Commercial, secured by real estate 1,547 1,699 Residential real estate 784 892 Other loans, including deposit overdrafts 336 402 Total $ 3,170 3,981 Acquired from BNB Bancorp, Inc. Commercial & industrial $ — — Commercial, secured by real estate 1,396 1,501 Residential real estate 158 185 Other loans, including deposit overdrafts — — Total $ 1,554 1,686 Acquired from Columbus First Bancorp, Inc. Commercial & industrial $ 406 Commercial, secured by real estate 2,554 Residential real estate 1,376 Other loans, including deposit overdrafts — Total $ 4,336 Total Commercial & industrial $ 922 1,008 Commercial, secured by real estate 6,315 4,048 Residential real estate 3,229 2,024 Other loans, including deposit overdrafts 336 402 Total $ 10,802 7,482
Outstanding and related carrying amount for acquired impaired loans	The following table provides the outstanding balance and related carrying amount for acquired impaired loans at December 31 (in thousands): 2018 2017 Outstanding balance $ 13,371 9,065 Carrying amount 10,802 7,482
Accretable discount related to acquired impaired loans	Activity during 2018 and 2017 for the accretable discount related to acquired impaired loans is as follows (in thousands): 2018 2017 Accretable discount, beginning of year $ 669 1,080 Accretable discount acquired during period 151 — Reclass from nonaccretable discount to accretable discount 4 564 Less disposals — (170 ) Less accretion (81 ) (805 ) Accretable discount, end of year $ 743 669

OTHER REAL ESTATE OWNED (Tables

OTHER REAL ESTATE OWNED (Tables)	12 Months Ended
	Dec. 31, 2018
Real Estate [Abstract]
Changes in Other Real Estate Owned	Changes in other real estate owned were as follows (in thousands): 2018 2017 Balance, beginning of year $ — — Additions 244 974 Additions due to merger 35 — Reductions due to sales (35 ) (974 ) Balance, end of year $ 244 —

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Premises and Equipment	Premises and equipment at December 31 are summarized as follows (in thousands): 2018 2017 Land $ 8,000 8,190 Buildings 30,903 31,965 Equipment 16,089 15,648 Construction in progress 142 120 Total 55,134 55,923 Less accumulated depreciation 22,507 20,996 Premises and equipment, net $ 32,627 34,927

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2018
Leases [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	Minimum annual rentals for non-cancelable leases at December 31, 2018 that have terms in excess of one year were as follows (in thousands): 2019 $ 449 2020 412 2021 349 2022 212 2023 188 Thereafter 3,258 Total $ 4,868

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table shows the changes in the carrying amount of goodwill for the years ended December 31, 2018 and 2017 (in thousands): 2018 2017 Balance, beginning of year $ 30,183 $ 30,183 Additions from acquisitions 29,038 — Balance, end of year $ 59,221 $ 30,183
Schedule of Other Intangible Assets Included in Other Assets	Other intangible assets in the consolidated balance sheets at December 31, 2018 and 2017 were as follows (in thousands): 2018 2017 Gross Intangible Assets Accumulated Amortization Net Intangible Assets Gross Accumulated Net Core deposit intangibles $ 8,544 3,977 4,567 6,458 3,055 3,403 Mortgage servicing rights 1,483 1,008 475 1,279 883 396 Total $ 10,027 4,985 5,042 7,737 3,938 3,799
Estimated Aggregate Future Amortization Expense	The estimated aggregate future amortization expense for each of the next five years for intangible assets remaining as of December 31, 2018 is as follows (in thousands): 2019 $ 1,154 2020 1,140 2021 1,123 2022 546 2023 487

AFFORDABLE HOUSING TAX CREDIT_2

AFFORDABLE HOUSING TAX CREDIT LIMITED PARTNERSHIP (Tables)	12 Months Ended
	Dec. 31, 2018
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 investment and related unfunded commitment at December 31 (in thousands): 2018 2017 Affordable housing tax credit investment $ 5,000 3,000 Less amortization 492 231 Net affordable housing tax credit investment $ 4,508 2,769 Unfunded commitment $ 3,372 2,257 The net affordable housing tax credit investment is included in other assets and the unfunded commitment is included in accrued interest and other liabilities in the Consolidated Balance Sheets. LCNB expects to fund the unfunded commitment over eleven years. The following table presents other information relating to LCNB's affordable housing tax credit investment for the years indicated (in thousands): Year ended December 31, 2018 2017 2016 Tax credits and other tax benefits recognized $ 267 180 103 Tax credit amortization expense included in provision for income taxes 261 138 81

CERTIFICATES OF DEPOSIT (Tables

CERTIFICATES OF DEPOSIT (Tables)	12 Months Ended
	Dec. 31, 2018
Deposits [Abstract]
Contractual Maturities of Time Deposits	Contractual maturities of time deposits at December 31, 2018 were as follows (in thousands): 2019 $ 136,090 2020 78,968 2021 37,625 2022 34,513 2023 7,472 Thereafter 2,202 $ 296,870

BORROWINGS (Tables)

BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Summary of funds borrowed from Federal Home Loan Bank	Funds borrowed from the FHLB at December 31 by year of maturity were as follows (dollars in thousands): Outstanding Balance Average Rate 2018 2019 $ 6,052 1.74 % 2020 18,988 2.40 % 2021 11,992 2.42 % 2022 5,000 2.97 % 2023 5,000 3.02 % Total $ 47,032 2.45 % 2017 2018 $ 248 2.82 % 2019 55 2.82 % Total $ 303 2.82 %
Short-term borrowings	Short-term borrowings at December 31 were as follows (dollars in thousands): 2018 2017 Amount Rate Amount Rate Line of credit $ 4,230 3.00 % $ — — % FHLB short-term advance 52,000 2.48 % 47,000 1.43 % $ 56,230 2.52 % $ 47,000 1.43 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Provision for Federal Income Taxes	The provision for federal income taxes consists of (in thousands): 2018 2017 2016 Income taxes currently payable $ 2,721 3,018 3,515 Revaluation of net deferred tax liability — (224 ) — Deferred income tax provision (benefit) 228 1,478 928 Provision for income taxes $ 2,949 4,272 4,443
Reconciliation Between Statutory Income Tax and Effective Tax Rate	A reconciliation between the statutory income tax and the Company's effective tax rate follows: 2018 2017 2016 Statutory tax rate 21.0 % 34.0 % 34.0 % Increase (decrease) resulting from - Tax exempt interest (3.1 )% (6.0 )% (6.3 )% Tax exempt income on bank owned life insurance (0.9 )% (1.7 )% (1.5 )% Revaluation of net deferred tax liability — % (1.3 )% — % Captive insurance premium income (0.9 )% (0.9 )% — % Other – net 0.5 % 0.7 % 0.1 % Effective tax rate 16.6 % 24.8 % 26.3 %
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities, included in the Consolidated Balance Sheets with other assets in 2018 and accrued interest and other liabilities in 2017, consist of the following at December 31 (in thousands): 2018 2017 Deferred tax assets: Allowance for loan losses $ 849 715 Net unrealized losses on investment securities available-for-sale 1,240 707 Fair value adjustment on loans acquired from mergers 723 238 Deferred compensation 706 760 Other 432 471 3,950 2,891 Deferred tax liabilities: Depreciation of premises and equipment (1,551 ) (1,672 ) Amortization of intangibles (1,499 ) (1,030 ) Prepaid expenses (243 ) (210 ) Deferred loan fees (1 ) (1 ) FHLB stock dividends (216 ) (216 ) Fair value adjustment on securities acquired from mergers (6 ) (9 ) (3,516 ) (3,138 ) Net deferred tax (liabilities) assets $ 434 (247 )

COMMITMENTS AND CONTINGENT LI_2

COMMITMENTS AND CONTINGENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2018
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 December 31 were as follows (in thousands): 2018 2017 Commitments to extend credit: Commercial loans $ 23,978 18,964 Other loans: Fixed rate 2,961 2,747 Adjustable rate 1,077 1,150 Unused lines of credit: Fixed rate 31,446 20,984 Adjustable rate 169,031 90,147 Unused overdraft protection amounts on demand and NOW accounts 16,249 16,441 Standby letters of credit 1,080 294 $ 245,822 150,727

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2018
Banking and Thrift [Abstract]
Financial institutions are classified into categories based upon capital adequacy	For various regulatory purposes, financial institutions are classified into categories based upon capital adequacy: Minimum Requirement Minimum Requirement with Capital Conservation Buffer for 2018 To Be Considered Well-Capitalized Ratio of Common Equity Tier 1 Capital to risk-weighted assets 4.5 % 6.375 % 6.5 % Ratio of tier 1 capital to risk-weighted assets 6.0 % 7.875 % 8.0 % Ratio of total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets 8.0 % 9.875 % 10.0 % Leverage ratio (tier 1 capital to adjusted quarterly average total assets) 4.0 % N/A 5.0 %
Summary of regulatory capital and capital ratios of LCNB	A summary of the regulatory capital of the Bank at December 31 follows (dollars in thousands): 2018 2017 Regulatory Capital: Shareholders' equity 215,395 148,163 Goodwill and other intangible assets (63,788 ) (32,906 ) Accumulated other comprehensive loss 4,719 2,859 Tier 1 risk-based capital 156,326 118,116 Eligible allowance for loan losses 4,046 3,403 Total risk-based capital 160,372 121,519 Capital Ratios: Common Equity Tier 1 Capital to risk-weighted assets 12.65 % 13.07 % Tier 1 capital to risk-weighted assets 12.65 % 13.07 % Total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets 12.98 % 13.45 % Leverage ratio (tier 1 capital to adjusted quarterly average total assets) 9.96 % 9.36 %

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	12 Months Ended
	Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	Changes in accumulated other comprehensive income (loss) for 2018 and 2017 were as follows (in thousands): 2018 2017 Unrealized Gains and Losses on Available-for-Sale Securities Changes in Pension Plan Assets and Benefit Obligations Total Unrealized Gains and Losses on Available-for-Sale Securities Changes in Pension Plan Assets and Benefit Obligations Total Balance at beginning of year $ (2,200 ) (142 ) (2,342 ) (2,633 ) 16 (2,617 ) Cumulative effect of changes in accounting principles (498 ) (27 ) (525 ) — — — Balance at beginning of period, as adjusted (2,698 ) (169 ) (2,867 ) (2,633 ) 16 (2,617 ) Before reclassifications (1,939 ) 81 (1,858 ) 585 (158 ) 427 Reclassifications 6 — 6 (152 ) — (152 ) Balance at end of year $ (4,631 ) (88 ) (4,719 ) (2,200 ) (142 ) (2,342 )
Reclassification Out Of Accumulated Other Comprehensive Income	Reclassifications out of accumulated other comprehensive income (loss) during 2018 and 2017 and the affected line items in the consolidated statements of income were as follows (in thousands): 2018 2017 Affected Line Item in the Consolidated Statements of Income Realized gain on sales of securities $ (8 ) 233 Net gain on sale of securities Less provision for income taxes (2 ) 81 Provision for income taxes Reclassification adjustment, net of taxes $ (6 ) 152

RETIREMENT PLANS (Tables)

RETIREMENT PLANS (Tables)	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Summary of Costs of Retirement Plans	Funding and administrative costs of the qualified noncontributory defined benefit retirement plan and 401(k) plan charged to salaries and employee benefits in the consolidated statements of income for the years ended December 31 were as follows (in thousands): 2018 2017 2016 Qualified noncontributory defined benefit retirement plan $ 1,048 1,054 969 401(k) plan 457 374 359
Components of Net Benefit Costs	The components of net periodic pension cost of the nonqualified defined benefit retirement plan for the years ended December 31 are summarized as follows (in thousands): 2018 2017 2016 Service cost $ — — 41 Interest cost 69 69 78 Amortization of unrecognized (gain) loss 16 — 168 Net periodic pension cost $ 85 69 287
Reconciliation of Changes in Projected Benefit Obligations	A reconciliation of changes in the projected benefit obligation of the nonqualified defined benefit retirement plan at December 31 follows (in thousands): 2018 2017 2016 Projected benefit obligation at beginning of year $ 1,971 1,727 1,843 Service cost — — 41 Interest cost 69 69 78 Actuarial (gain) or loss (86 ) 238 (209 ) Benefits paid (54 ) (63 ) (26 ) Projected benefit obligation at end of year $ 1,900 1,971 1,727
Amount Recognized in OCI	Amounts recognized in accumulated other comprehensive income, net of tax, at December 31 for the nonqualified defined benefit retirement plan consists of (in thousands): 2018 2017 2016 Net actuarial (gain)/loss $ 88 141 (16 ) $ 88 141 (16 )
Schedule of Key Assumptions Used	Key weighted-average assumptions used to determine the benefit obligation and net periodic pension costs for the nonqualified defined benefit retirement plan for the years ended December 31 were as follows: 2018 2017 2016 Benefit obligation: Discount rate 4.22 % 3.60 % 4.14 % Salary increase rate 2.00 % 2.00 % 2.00 % Net periodic pension cost: Discount rate 3.60 % 4.14 % 4.34 % Salary increase rate 2.00 % 2.00 % 2.00 % Amortization period in years 1.00 1.00 1.00
Expected Benefit Payments	Estimated future benefit payments reflecting expected future service for the years ended after December 31, 2018 are (in thousands): 2019 $ 132 2020 132 2021 132 2022 132 2023 132 2024-2028 641

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Options, by Exercise Price Range	Stock options outstanding at December 31, 2018 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) $11.00 - 12.99 13,278 11.98 2.1 13,278 11.98 2.1 13,278 11.98 2.1 13,278 11.98 2.1
Summary of Stock Option Activity	The following table summarizes stock option activity for the years indicated: 2018 2017 2016 Weighted Aggregate Intrinsic Value (in thousands) (1) Options Weighted Aggregate Intrinsic Value (in thousands) (1) Weighted Aggregate Intrinsic Value (in thousands) (1) Outstanding at January 1, 20,265 11.42 24,669 $ 12.17 83,861 $ 12.39 Exercised (6,987 ) 10.34 (3,398 ) 14.94 (51,390 ) 11.53 Expired — — (1,006 ) 17.88 (7,802 ) 18.76 Outstanding at December 31, 13,278 11.98 $ 42 20,265 11.42 $ 183 24,669 12.17 $ 273 Exercisable at December 31, 13,278 11.98 42 20,265 11.42 183 22,924 12.13 255 (1) Aggregate Intrinsic Value is defined as the amount by which the current market value of the underlying stock exceeds the exercise price of the option.
Schedule Of Information Related To Stock Options Exercised	The following table provides information related to stock options exercised during the years indicated (in thousands): 2018 2017 2016 Intrinsic value of options exercised $ 50 25 288 Cash received from options exercised 72 51 592 Tax benefit realized from options exercised 7 5 59
Summary of Restricted Stock Awards Activity	Restricted stock awards granted under the 2015 Plan were as follows: 2018 2017 2016 Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Outstanding at January 1, 8,817 $ 16.44 8,624 $ 15.47 16,038 $ 15.47 Granted 10,634 19.20 4,027 22.60 — — Vested (2,493 ) 17.38 (3,834 ) 16.73 (7,414 ) 15.47 Forfeited — — — — — — Outstanding at December 31, 16,958 $ 18.94 8,817 $ 16.44 8,624 $ 15.47

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Computations of Earnings Per Share	Earnings per share for the years ended December 31 were calculated as follows (in thousands, except share and per share data): 2018 2017 2016 Net income $ 14,845 12,972 12,482 Less allocation of earnings and dividends to participating securities 18 7 13 Net income allocated to common shareholders 14,827 12,965 12,469 Weighted average common shares outstanding, gross 11,950,360 10,011,358 9,958,300 Less average participating securities 15,010 5,783 10,243 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 11,935,350 10,005,575 9,948,057 Add dilutive effect of: Stock options 6,903 6,936 10,765 Stock warrants — — 17,548 Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share 11,942,253 10,012,511 9,976,370 Earnings per common share: Basic $ 1.24 1.30 1.26 Diluted 1.24 1.29 1.25

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following table provides a summary of the loan activity for these officers and directors for the years ended December 31 (in thousands): 2018 2017 Beginning balance $ 1,870 1,447 New loans and advances 419 669 Change in composition of related parties 1,052 — Reductions (903 ) (246 ) Ending Balance $ 2,438 1,870

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
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 December 31 (in thousands): Fair Value Measurements at the End of the Reporting Period Using Fair Value Measurements Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs 2018 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 519 519 — — Mutual funds 39 39 — — Mutual funds measured at net asset value 1,520 1,520 — — Debt securities available-for-sale: U.S. Treasury notes 2,235 2,235 — — U.S. Agency notes 78,340 — 78,340 — U.S. Agency mortgage-backed securities 55,610 — 55,610 — Municipal securities: Non-taxable 84,714 — 84,714 — Taxable 17,522 — 17,522 — Total recurring fair value measurements $ 240,499 4,313 236,186 — Nonrecurring fair value measurements: Impaired loans $ 1,039 — — 1,039 Other real estate owned and repossessed assets 244 — — 244 Total nonrecurring fair value measurements $ 1,283 — — 1,283 2017 Recurring fair value measurement: Equity securities with a readily determinable fair value: Trust preferred securities 50 50 — — Equity securities 568 568 — — Mutual funds 23 23 — — Mutual funds measured at net asset value 1,519 1,519 — — Debt securities available-for-sale: U.S. Treasury notes $ 2,259 2,259 — — U.S. Agency notes 83,261 — 83,261 — U.S. Agency mortgage-backed securities 67,153 — 67,153 — Municipal securities: Non-taxable 102,174 — 102,174 — Taxable 20,366 — 20,366 — Total recurring fair value measurements $ 277,373 4,419 272,954 — Nonrecurring fair value measurements: Impaired loans $ 3,359 — — 3,359
Fair Value, 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 December 31, 2018 and 2017 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average 2018 Impaired loans $ 45 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable 994 Discounted cash flows Discount rate 8.25 % 4.50 % 6.86 % Other real estate owned 244 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable 2017 Impaired loans $ 1,753 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable 1,606 Discounted cash flows Discount rate 8.25 % 3.25 % 6.27 %
Carrying Amounts and Estimated Fair Values of Financial Instruments	Carrying amounts and estimated fair values of financial instruments as of December 31 were as follows (in thousands): Fair Value Measurements at the End of Carrying Amount Fair Value Quoted Significant Other Significant 2018 FINANCIAL ASSETS: Cash and cash equivalents $ 20,040 20,040 20,040 — — Debt securities, held-to-maturity 29,721 29,024 — — 29,024 Federal Reserve Bank stock 4,653 4,653 4,653 — — Federal Home Loan Bank stock 4,845 4,845 4,845 — — Loans, net 1,194,577 1,183,041 — — 1,183,041 Accrued interest receivable 4,317 4,317 — 4,317 — FINANCIAL LIABILITIES: Deposits 1,300,919 1,301,298 1,004,057 297,241 — Short-term borrowings 56,230 56,230 56,230 — — Long-term debt 47,032 48,255 — 48,255 — Accrued interest payable 690 690 — 690 — 2017 FINANCIAL ASSETS: Cash and cash equivalents $ 25,386 25,386 25,386 — — Debt securities, held-to-maturity 32,571 32,350 — — 32,350 Federal Reserve Bank stock 2,732 2,732 2,732 — — Federal Home Loan Bank stock 3,638 3,638 3,638 — — Loans, net 845,657 813,368 — — 813,368 Accrued interest receivable 3,511 3,511 — 3,511 — FINANCIAL LIABILITIES: Deposits 1,085,821 1,087,086 894,046 193,040 — Short-term borrowings 47,000 47,000 47,000 — — Long-term debt 303 307 — 307 — Accrued interest payable 329 329 — 329 —

QUARTERLY RESULTS OF OPERATIO_2

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The following table sets forth certain quarterly results for the years ended December 31, 2018 and 2017 (dollars in thousands, except per share data): Three Months Ended March 31 June 30 Sep. 30 Dec. 31 2018 Interest income $ 11,142 12,538 15,070 15,844 Interest expense 954 1,170 1,967 2,334 Net interest income 10,188 11,368 13,103 13,510 Provision for loan losses 79 224 659 (39 ) Net interest income after provision 10,109 11,144 12,444 13,549 Total non-interest income 2,636 2,791 2,921 2,702 Total non-interest expenses 9,549 10,711 10,317 9,925 Income before income taxes 3,196 3,224 5,048 6,326 Provision for income taxes 483 486 847 1,133 Net income $ 2,713 2,738 4,201 5,193 Earnings per common share: Basic $ 0.27 0.25 0.32 0.40 Diluted 0.27 0.25 0.32 0.40 2017 Interest income $ 10,864 10,934 11,055 11,610 Interest expense 877 861 908 953 Net interest income 9,987 10,073 10,147 10,657 Provision for loan losses 15 222 (12 ) (10 ) Net interest income after provision 9,972 9,851 10,159 10,667 Total non-interest income 2,430 2,790 2,659 2,579 Total non-interest expenses 7,968 8,611 8,672 8,612 Income before income taxes 4,434 4,030 4,146 4,634 Provision for income taxes 1,188 1,027 1,040 1,017 Net income $ 3,246 3,003 3,106 3,617 Earnings per common share: Basic $ 0.32 0.30 0.31 0.37 Diluted 0.32 0.30 0.31 0.36

PARENT COMPANY FINANCIAL INFO_2

PARENT COMPANY FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2018
Condensed Financial Information Disclosure [Abstract]
Condensed Balance Sheets	Condensed financial information for LCNB Corp., parent company only, follows (in thousands): Condensed Balance Sheets: December 31, 2018 2017 Assets: Cash on deposit with subsidiary $ 715 308 Investment securities available-for-sale, at fair value 816 919 Investment in subsidiaries 216,830 148,850 Other assets 624 194 Total assets $ 218,985 150,271 Liabilities $ — — Shareholders' equity 218,985 150,271 Total liabilities and shareholders' equity $ 218,985 150,271
Condensed Statements of Income	Condensed Statements of Income Year ended December 31, 2018 2017 2016 Income: Dividends from subsidiaries $ 10,383 6,800 7,300 Interest and dividends 35 36 38 Net gain on sales of securities — 14 8 Other income (66 ) — — Total income 10,352 6,850 7,346 Total expenses 1,668 1,290 1,014 Income before income tax expense/benefit and equity in undistributed income of subsidiaries 8,684 5,560 6,332 Income tax benefit 341 380 336 Equity in undistributed income of subsidiaries 5,820 7,032 5,814 Net income $ 14,845 12,972 12,482
Condensed Statements of Cash Flows	Condensed Statements of Cash Flows Year ended December 31, 2018 2017 2016 Cash flows from operating activities: Net income $ 14,845 12,972 12,482 Adjustments for non-cash items - Increase in undistributed income of subsidiaries (5,820 ) (7,032 ) (5,814 ) Other, net (383 ) 84 126 Net cash flows provided by operating activities 8,642 6,024 6,794 Cash flows from investing activities: Purchases of equity securities (90 ) (54 ) (177 ) Proceeds from sales of equity securities 107 93 228 Investments in subsidiaries — (250 ) — Cash paid for business acquisition, net of cash received (268 ) — — Net cash flows provided by (used in) investing activities (251 ) (211 ) 51 Cash flows from financing activities: Proceeds from issuance of common stock 416 360 379 Payments to repurchase common stock (348 ) — — Repurchase of stock warrants — — (1,545 ) Cash dividends paid on common stock (8,124 ) (6,407 ) (6,375 ) Other 72 51 653 Net cash flows used in financing activities (7,984 ) (5,996 ) (6,888 ) Net change in cash 407 (183 ) (43 ) Cash at beginning of year 308 491 534 Cash at end of year $ 715 308 491

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2018
CASH AND CASH EQUIVALENTS
Short term investment maturity period	12 months
ALLOWANCE FOR LOAN LOSSES
Minimum period due consumer loan	120 days
Period for measurement of loan component	60 months
Historical loss period	5 years
STOCK OPTIONS
Option vesting period	5 years
Premises | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Premises | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Excess tax benefit from exercise of stock options and vesting of restricted common stock	$ 0	$ 0	$ 61
Forecast | ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right-of-use asset				$ 5,900
Lease liability				$ 5,900

ACQUISITION (Details)

ACQUISITION (Details) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2018USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Assets	$ 1,636,927		$ 1,636,927	$ 1,295,638
Interest-bearing deposits	1,730		1,730	4,227
Liabilities	1,417,942		1,417,942	1,145,367
Deposits	1,300,919		1,300,919	1,085,821
Goodwill	59,221		59,221	$ 30,183	$ 30,183
Columbus First Bancorp, Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Less common stock issued	$ 63,598	$ 63,598	63,598
Payments to Acquire Businesses, Gross		783	$ 783
Exchange ratio per share	2		2
Business combination consideration transferred		64,381	$ 64,381
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	$ 13,679	13,679	13,679
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets	10,350	10,350	10,350
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Federal Home Loan Bank Stock	1,207	1,207	1,207
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	102	102	102
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	2,177	2,089	2,177
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Real Estate Owned	35	35	35
Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets	352	0	352
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	1,364	2,022	1,364
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets	313,218	314,051	313,218
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Liabilities	244,430	245,036	244,430
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Short-term Borrowings	10,000	10,000	10,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt	22,943	22,920	22,943
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities	0	200	0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other	502	491	502
Liabilities assumed	277,875	278,647	277,875
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net	35,343	35,404	35,343
Goodwill	29,038	28,977	29,038
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Equity Interests	0
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Payments To Acquire Business, Gross	0
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred	0
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Cash and Equivalents	0
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Assets	0
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Federal Home Loan Bank Stock	0
Business Combination, Acquired Receivable, Fair Value	282,133	282,748	282,133
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Loans Receivable	(615)
Business Combination Recognized Identifiable Assets Acquired And Liabilities Assumed Loan Receivables Held For Sale	1,819	$ 1,819	$ 1,819
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Loan Receivables Held For Sale	0
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment	0
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles	88
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Real Estate Owned	0
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Deferred Tax Assets	352
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Noncurrent Assets	(658)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Assumed Assets	(833)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Liabilities	(606)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Short-Term Borrowings	0
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Current Liabilities, Long-Term Debt	23
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Deferred Tax Liabilities	(200)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Noncurrent Liabilities, Other	11
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Assumed Liabilities	(772)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Recognized Identifiable Assets Acquired And Liabilities Assumed, Net	(61)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Goodwill	$ 61

ACQUISITIONS Business Acquisiti

ACQUISITIONS Business Acquisition, Revenue and Net Income Contributed By Acquired Company (Details) - Columbus First Bancorp, Inc. $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	$ 6,972
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	$ 3,896

ACQUISITIONS Business Acquisi_2

ACQUISITIONS Business Acquisition, Pro Forma Information (Details) - Columbus First Bancorp, Inc. - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Business Acquisition, Pro Forma Revenue	$ 64,558	$ 63,779	$ 61,602
Business Acquisition, Pro Forma Net Income (Loss)	$ 17,858	$ 15,852	$ 14,407
Business Acquisition, Pro Forma Earnings Per Share, Basic	$ 1.22	$ 1.20	$ 1.09
Business Acquisition, Pro Forma Earnings Per Share, Diluted	$ 1.22	$ 1.19	$ 1.09

INVESTMENT SECURITIES, AMORTIZE

INVESTMENT SECURITIES, AMORTIZED COST AND FAIR VALUE (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Securities Available-for-Sale:
Amortized Cost	$ 244,283	$ 278,629
Unrealized Gains	186	608
Unrealized Losses	6,048	4,024
Debt securities, available-for-sale, at fair value	238,421	275,213
Debt Securities Held-to-Maturity:
Amortized Cost	29,721	32,571
Unrealized Gains	84	101
Unrealized Losses	781	322
Fair Value	29,024	32,350
Equity Securities, FV-NI, Cost	2,122	2,110
Equity Securities, FV-NI, Accumulated Unrealized Gain		100
Equity Securities, FV-NI, Accumulated Unrealized Loss		50
Equity Securities, FV-NI	2,078	2,160
U.S. Treasury notes
Debt Securities Available-for-Sale:
Amortized Cost	2,278	2,283
Unrealized Gains	0	0
Unrealized Losses	43	24
Debt securities, available-for-sale, at fair value	2,235	2,259
U.S. Agency notes
Debt Securities Available-for-Sale:
Amortized Cost	80,708	84,837
Unrealized Gains	0	57
Unrealized Losses	2,368	1,633
Debt securities, available-for-sale, at fair value	78,340	83,261
U.S. Agency mortgage-backed securities
Debt Securities Available-for-Sale:
Amortized Cost	57,584	68,347
Unrealized Gains	7	33
Unrealized Losses	1,981	1,227
Debt securities, available-for-sale, at fair value	55,610	67,153
Debt Securities Held-to-Maturity:
Amortized Cost	0
Fair Value	0
Non-taxable municipal securities
Debt Securities Available-for-Sale:
Amortized Cost	86,059	102,849
Unrealized Gains	77	343
Unrealized Losses	1,422	1,018
Debt securities, available-for-sale, at fair value	84,714	102,174
Debt Securities Held-to-Maturity:
Amortized Cost	26,021	28,871
Unrealized Gains	84	101
Unrealized Losses	635	227
Fair Value	25,470	28,745
Taxable municipal securities
Debt Securities Available-for-Sale:
Amortized Cost	17,654	20,313
Unrealized Gains	102	175
Unrealized Losses	234	122
Debt securities, available-for-sale, at fair value	17,522	20,366
Debt Securities Held-to-Maturity:
Amortized Cost	3,700	3,700
Unrealized Gains	0	0
Unrealized Losses	146	95
Fair Value	3,554	3,605
Mutual funds
Debt Securities Held-to-Maturity:
Equity Securities, FV-NI, Cost	1,651	1,586
Equity Securities, FV-NI, Accumulated Unrealized Gain		2
Equity Securities, FV-NI, Accumulated Unrealized Loss		46
Equity Securities, FV-NI	1,559	1,542
Trust preferred securities
Debt Securities Held-to-Maturity:
Equity Securities, FV-NI, Cost	0	49
Equity Securities, FV-NI, Accumulated Unrealized Gain		1
Equity Securities, FV-NI, Accumulated Unrealized Loss		0
Equity Securities, FV-NI	0	50
Equity securities
Debt Securities Held-to-Maturity:
Equity Securities, FV-NI, Cost	471	475
Equity Securities, FV-NI, Accumulated Unrealized Gain		97
Equity Securities, FV-NI, Accumulated Unrealized Loss		4
Equity Securities, FV-NI	$ 519	$ 568

INVESTMENT SECURITIES, CONTINUO

INVESTMENT SECURITIES, CONTINUOUS UNREALIZED LOSS POSITION (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Available-for-Sale:
Less Than 12 Months, Fair Value	$ 19,389	$ 107,759
Less Than 12 Months, Unrealized Losses	56	939
12 Months or More, Fair Value	203,421	110,869
12 Months or More, Unrealized Losses	5,992	3,085
Held-to-Maturity:
Less Than 12 Months, Fair Value	766	9,824
Less Than 12 Months, Unrealized Losses	2	133
12 Months or More, Fair Value	21,742	6,747
12 Months or More, Unrealized Losses	779	189
U.S. Treasury notes
Available-for-Sale:
Less Than 12 Months, Fair Value	0	2,259
Less Than 12 Months, Unrealized Losses	0	24
12 Months or More, Fair Value	2,235	0
12 Months or More, Unrealized Losses	43	0
U.S. Agency notes
Available-for-Sale:
Less Than 12 Months, Fair Value	4,988	33,651
Less Than 12 Months, Unrealized Losses	7	344
12 Months or More, Fair Value	73,351	44,560
12 Months or More, Unrealized Losses	2,361	1,289
U.S. Agency mortgage-backed securities
Available-for-Sale:
Less Than 12 Months, Fair Value	137	24,433
Less Than 12 Months, Unrealized Losses	0	142
12 Months or More, Fair Value	55,217	41,080
12 Months or More, Unrealized Losses	1,981	1,085
Non-taxable Municipal Securities
Available-for-Sale:
Less Than 12 Months, Fair Value	14,264	36,348
Less Than 12 Months, Unrealized Losses	49	315
12 Months or More, Fair Value	58,211	24,197
12 Months or More, Unrealized Losses	1,373	703
Held-to-Maturity:
Less Than 12 Months, Fair Value	366	9,824
Less Than 12 Months, Unrealized Losses	1	133
12 Months or More, Fair Value	18,588	3,542
12 Months or More, Unrealized Losses	634	94
Taxable Municipal Securities
Available-for-Sale:
Less Than 12 Months, Fair Value	0	11,068
Less Than 12 Months, Unrealized Losses	0	114
12 Months or More, Fair Value	14,407	1,032
12 Months or More, Unrealized Losses	234	8
Held-to-Maturity:
Less Than 12 Months, Fair Value	400	0
Less Than 12 Months, Unrealized Losses	1	0
12 Months or More, Fair Value	3,154	3,205
12 Months or More, Unrealized Losses	$ 145	$ 95

INVESTMENT SECURITIES, MATURITI

INVESTMENT SECURITIES, MATURITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Available for Sale, Amortized Cost [Abstract]
Due within one year	$ 14,768
Due from one to five years	112,871
Due from five to ten years	57,336
Due after ten years	1,724
Amortized Cost	186,699
Amortized Cost	244,283	$ 278,629
Available-for-sale, Fair Value [Abstract]
Due within one year	14,699
Due from one to five years	110,829
Due from five to ten years	55,633
Due after ten years	1,650
Fair Value	182,811
Held-to-maturity Securities, Amortized Cost [Abstract]
Due within one year	3,200
Due from one to five years	3,143
Due from five to ten years	7,982
Due after ten years	15,396
Amortized Cost	29,721	32,571
Held-to-maturity Securities, Fair Value [Abstract]
Due within one year	3,195
Due from one to five years	3,069
Due from five to ten years	7,787
Due after ten years	14,973
Fair Value	29,024	32,350
U.S. Agency mortgage-backed securities
Available for Sale, Amortized Cost [Abstract]
Amortized Cost	57,584	$ 68,347
Held-to-maturity Securities, Amortized Cost [Abstract]
Amortized Cost	0
Held-to-maturity Securities, Fair Value [Abstract]
Fair Value	$ 0

INVESTMENT SECURITIES, NARRATIV

INVESTMENT SECURITIES, NARRATIVE (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Debt Securities, Available-for-sale, Restricted	$ 106,568	$ 108,751

INVESTMENT SECURITIES, SALE (De

INVESTMENT SECURITIES, SALE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Proceeds from Sale of Available-for-sale Securities	$ 8,545	$ 43,246	$ 92,455
Debt Securities, Available-for-sale, Realized Gain	21	247	1,103
Debt Securities, Available-for-sale, Realized Loss	$ 29	$ 14	$ 21

INVESTMENT SECURITIES Equity Se

INVESTMENT SECURITIES Equity Securities With Readily Determinable Fair Values, Amortized Cost and Fair Value (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Debt Securities, Available-for-sale [Line Items]
Equity Securities, FV-NI, Cost	$ 2,122	$ 2,110
Equity Securities, FV-NI	2,078	2,160
Equity Securities, FV-NI, Realized Gain	(73)
Equity Securities, Realized Gain (Loss) From Sale	20
Equity Securities, FV-NI, Unrealized Gain (Loss)	(93)
Trust preferred securities
Debt Securities, Available-for-sale [Line Items]
Equity Securities, FV-NI, Cost	0	49
Equity Securities, FV-NI	0	50
Equity securities
Debt Securities, Available-for-sale [Line Items]
Equity Securities, FV-NI, Cost	471	475
Equity Securities, FV-NI	519	568
Mutual funds
Debt Securities, Available-for-sale [Line Items]
Equity Securities, FV-NI, Cost	1,651	1,586
Equity Securities, FV-NI	$ 1,559	$ 1,542

LOANS, MAJOR CLASSIFICATION OF

LOANS, MAJOR CLASSIFICATION OF LOANS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans, including deferred net origination cost	$ 1,198,544	$ 848,769
Deferred origination costs, net	79	291
Total loans	1,198,623	849,060
Less allowance for loan losses	4,046	3,403
Loans, net	1,194,577	845,657
Commercial & industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans, including deferred net origination cost	77,740	36,057
Total loans	77,799	36,103
Commercial, secured by real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans, including deferred net origination cost	740,647	527,947
Total loans	740,125	527,596
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans, including deferred net origination cost	349,127	251,582
Total loans	349,538	252,049
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans, including deferred net origination cost	17,283	17,450
Total loans	17,399	17,563
Agricultural
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans, including deferred net origination cost	13,297	15,194
Total loans	13,312	15,210
Other loans, including deposit overdrafts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loans, including deferred net origination cost	450	539
Total loans	$ 450	$ 539

LOANS, ACQUIRED LOANS ACQUIRED

LOANS, ACQUIRED LOANS ACQUIRED IN ACCORDANCE WITH FASB 310-30 (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Interest component of expected cash flows (accretable discount)	$ (743)	$ (669)	$ (1,080)

LOANS, PAST-DUE, AND ACCRUING R

LOANS, PAST-DUE, AND ACCRUING RESTRUCTURED LOANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Financing receivables, non-accruals, past-due, and accruing restructured loans [Line Items]
Total non-accrual loans	$ 2,951	$ 2,965
Past-due 90 days or more and still accruing	149	0
Total non-accrual and past-due 90 days or more and still accruing	3,100	2,965
Accruing restructured loans	10,516	10,469
Total	$ 13,616	$ 13,434
Percentage of total non-accrual and past-due 90 days or more and still accruing to total loans	0.26%	0.35%
Percentage of total non-accrual, past-due 90 days or more and still accruing, and accruing restructured loans to total loans	1.14%	1.58%
Interest income	$ 187	$ 202
Commercial & industrial
Financing receivables, non-accruals, past-due, and accruing restructured loans [Line Items]
Total non-accrual loans	0	0
Past-due 90 days or more and still accruing	0	0
Commercial, secured by real estate
Financing receivables, non-accruals, past-due, and accruing restructured loans [Line Items]
Total non-accrual loans	1,767	2,183
Past-due 90 days or more and still accruing	0	0
Agricultural
Financing receivables, non-accruals, past-due, and accruing restructured loans [Line Items]
Total non-accrual loans	177	178
Past-due 90 days or more and still accruing	0	0
Residential real estate
Financing receivables, non-accruals, past-due, and accruing restructured loans [Line Items]
Total non-accrual loans	1,007	604
Past-due 90 days or more and still accruing	$ 149	$ 0

LOANS, ALLOWANCES FOR CREDIT LO

LOANS, ALLOWANCES FOR CREDIT LOSSES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Allowance for loan losses:
Balance, beginning of year	$ 3,403	$ 3,575	$ 3,129
Provision charged to expenses	923	215	913
Losses charged off	(693)	(915)	(750)
Recoveries	413	528	283
Balance, end of year	4,046	3,403	3,575
Individually evaluated for impairment				$ 62	$ 191	$ 177
Collectively evaluated for impairment				3,984	3,212	3,106
Acquired credit impaired loans				0	0
Balance, end of year	3,403	3,575	3,129	4,046	3,403	3,575
Loans:
Individually evaluated for impairment				17,140	13,167
Collectively evaluated for impairment				1,170,681	828,411
Acquired credit impaired loans				10,802	7,482
Total loans				1,198,623	849,060
Commercial & industrial
Allowance for loan losses:
Balance, beginning of year	378	350	244
Provision charged to expenses	21	(71)	314
Losses charged off	0	0	(234)
Recoveries	1	99	26
Balance, end of year	400	378	350
Individually evaluated for impairment				10	8	9
Collectively evaluated for impairment				390	370	341
Acquired credit impaired loans				0	0
Balance, end of year	378	350	244	400	378	350
Loans:
Individually evaluated for impairment				268	303
Collectively evaluated for impairment				76,609	34,792
Total loans				77,799	36,103
Commercial, secured by real estate
Allowance for loan losses:
Balance, beginning of year	2,178	2,179	1,908
Provision charged to expenses	473	348	358
Losses charged off	(145)	(462)	(185)
Recoveries	239	113	98
Balance, end of year	2,745	2,178	2,179
Individually evaluated for impairment				3	146	55
Collectively evaluated for impairment				2,742	2,032	1,832
Acquired credit impaired loans				0	0
Balance, end of year	2,178	2,179	1,908	2,745	2,178	2,179
Loans:
Individually evaluated for impairment				15,101	11,289
Collectively evaluated for impairment				718,709	512,259
Total loans				740,125	527,596
Residential real estate
Allowance for loan losses:
Balance, beginning of year	717	885	854
Provision charged to expenses	213	(83)	106
Losses charged off	(234)	(225)	(127)
Recoveries	71	140	52
Balance, end of year	767	717	885
Individually evaluated for impairment				49	29	100
Collectively evaluated for impairment				718	688	785
Acquired credit impaired loans				0	0
Balance, end of year	717	885	854	767	717	885
Loans:
Individually evaluated for impairment				1,558	1,351
Collectively evaluated for impairment				344,751	248,674
Total loans				349,538	252,049
Consumer
Allowance for loan losses:
Balance, beginning of year	76	96	54
Provision charged to expenses	133	(44)	74
Losses charged off	(135)	(90)	(85)
Recoveries	13	114	53
Balance, end of year	87	76	96
Individually evaluated for impairment				0	8	13
Collectively evaluated for impairment				87	68	83
Acquired credit impaired loans				0	0
Balance, end of year	76	96	54	87	76	96
Loans:
Individually evaluated for impairment				36	47
Collectively evaluated for impairment				17,363	17,516
Total loans				17,399	17,563
Agricultural
Allowance for loan losses:
Balance, beginning of year	53	60	66
Provision charged to expenses	(7)	(7)	(6)
Losses charged off	0	0	0
Recoveries	0	0	0
Balance, end of year	46	53	60
Individually evaluated for impairment				0	0	0
Collectively evaluated for impairment				46	53	60
Acquired credit impaired loans				0	0
Balance, end of year	53	60	66	46	53	60
Loans:
Individually evaluated for impairment				177	177
Collectively evaluated for impairment				13,135	15,033
Total loans				13,312	15,210
Other
Allowance for loan losses:
Balance, beginning of year	1	5	3
Provision charged to expenses	90	72	67
Losses charged off	(179)	(138)	(119)
Recoveries	89	62	54
Balance, end of year	1	1	5
Individually evaluated for impairment				0	0	0
Collectively evaluated for impairment				1	1	5
Acquired credit impaired loans				0	0
Balance, end of year	$ 1	$ 5	$ 3	1	1	5
Loans:
Individually evaluated for impairment				0	0
Collectively evaluated for impairment				114	137
Total loans				450	539
Financial Receivable Acquired Credit Impaired
Loans:
Acquired credit impaired loans				10,802	7,482	$ 292
Financial Receivable Acquired Credit Impaired | Commercial & industrial
Loans:
Acquired credit impaired loans				922	1,008
Financial Receivable Acquired Credit Impaired | Commercial, secured by real estate
Loans:
Acquired credit impaired loans				6,315	4,048
Financial Receivable Acquired Credit Impaired | Residential real estate
Loans:
Acquired credit impaired loans				3,229	2,024
Financial Receivable Acquired Credit Impaired | Consumer
Loans:
Acquired credit impaired loans				0	0
Financial Receivable Acquired Credit Impaired | Agricultural
Loans:
Acquired credit impaired loans				0	0
Financial Receivable Acquired Credit Impaired | Other
Loans:
Acquired credit impaired loans				$ 336	$ 402

LOANS, ADDITIONAL INFORMATION (

LOANS, ADDITIONAL INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest income	$ 187	$ 202
Commercial & industrial | Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable interest rate periods of loan products	1 year
Commercial & industrial | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable interest rate periods of loan products	10 years
Commercial, secured by real estate | Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period of loan products	5 years
Balloon payment terms of loan products	1 year
Adjustable interest rate periods of loan products	1 year
Loan to appraised value ratio of loan products	75.00%
Commercial, secured by real estate | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period of loan products	25 years
Balloon payment terms of loan products	10 years
Adjustable interest rate periods of loan products	10 years
Loan to appraised value ratio of loan products	85.00%
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Home equity lines of credit draw period of residential real estate loans	5 years
Residential real estate | Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period of loan products	5 years
Adjustable interest rate periods of loan products	1 year
Loan to appraised value ratio of loan products	80.00%
Residential real estate | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period of loan products	30 years
Adjustable interest rate periods of loan products	10 years
Consumer | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period of loan products	72 months

LOANS, LOANS PORTFOLIO BY CREDI

LOANS, LOANS PORTFOLIO BY CREDIT QUALITY INDICATORS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 1,198,623	$ 849,060
Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,168,142	824,849
OAEM
Financing Receivable, Recorded Investment [Line Items]
Total loans	857	2,356
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	29,624	21,855
Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Commercial & industrial
Financing Receivable, Recorded Investment [Line Items]
Total loans	77,799	36,103
Commercial & industrial | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	74,530	35,683
Commercial & industrial | OAEM
Financing Receivable, Recorded Investment [Line Items]
Total loans	89	176
Commercial & industrial | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	3,180	244
Commercial & industrial | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Commercial, secured by real estate
Financing Receivable, Recorded Investment [Line Items]
Total loans	740,125	527,596
Commercial, secured by real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	718,233	506,833
Commercial, secured by real estate | OAEM
Financing Receivable, Recorded Investment [Line Items]
Total loans	768	2,180
Commercial, secured by real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	21,124	18,583
Commercial, secured by real estate | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Residential real estate
Financing Receivable, Recorded Investment [Line Items]
Total loans	349,538	252,049
Residential real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	344,432	250,039
Residential real estate | OAEM
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Residential real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	5,106	2,010
Residential real estate | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Consumer
Financing Receivable, Recorded Investment [Line Items]
Total loans	17,399	17,563
Consumer | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	17,381	17,522
Consumer | OAEM
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Consumer | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	18	41
Consumer | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Agricultural
Financing Receivable, Recorded Investment [Line Items]
Total loans	13,312	15,210
Agricultural | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	13,116	14,233
Agricultural | OAEM
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Agricultural | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	196	977
Agricultural | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Other
Financing Receivable, Recorded Investment [Line Items]
Total loans	450	539
Other | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	450	539
Other | OAEM
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Other | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Other | Doubtful
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 0	$ 0

LOANS, LOANS PORTFOLIO AGING AN

LOANS, LOANS PORTFOLIO AGING ANALYSIS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 4,446	$ 2,005
Current	1,194,177	847,055
Total loans	1,198,623	849,060
Total Loans Greater Than 90 Days and Accruing	149	0
Commercial & industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	799	0
Current	77,000	36,103
Total loans	77,799	36,103
Total Loans Greater Than 90 Days and Accruing	0	0
Commercial, secured by real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	835	722
Current	739,290	526,874
Total loans	740,125	527,596
Total Loans Greater Than 90 Days and Accruing	0	0
Residential real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,487	993
Current	347,051	251,056
Total loans	349,538	252,049
Total Loans Greater Than 90 Days and Accruing	149	0
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	14	31
Current	17,385	17,532
Total loans	17,399	17,563
Total Loans Greater Than 90 Days and Accruing	0	0
Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	197	177
Current	13,115	15,033
Total loans	13,312	15,210
Total Loans Greater Than 90 Days and Accruing	0	0
Other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	114	82
Current	336	457
Total loans	450	539
Total Loans Greater Than 90 Days and Accruing	0	0
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,025	597
30-59 Days Past Due | Commercial & industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	626	0
30-59 Days Past Due | Commercial, secured by real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	347	124
30-59 Days Past Due | Residential real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	905	362
30-59 Days Past Due | Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	14	29
30-59 Days Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	19	0
30-59 Days Past Due | Other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	114	82
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	850	137
60-89 Days Past Due | Commercial & industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	173	0
60-89 Days Past Due | Commercial, secured by real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	141	0
60-89 Days Past Due | Residential real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	536	135
60-89 Days Past Due | Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	2
60-89 Days Past Due | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
60-89 Days Past Due | Other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Greater Than 90 Days
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,571	1,271
Greater Than 90 Days | Commercial & industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Greater Than 90 Days | Commercial, secured by real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	347	598
Greater Than 90 Days | Residential real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,046	496
Greater Than 90 Days | Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Greater Than 90 Days | Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	178	177
Greater Than 90 Days | Other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 0	$ 0

LOANS, IMPAIRED LOANS (Details)

LOANS, IMPAIRED LOANS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Financing Receivable, Impaired [Line Items]
Financing Receivable, Modifications, with No Related Allowance, Recorded Investment	$ 380,000	$ 0
With no related allowance recorded [Abstract]
Recorded Investment	26,840,000	17,099,000
Unpaid Principal Balance	29,445,000	18,961,000
Average Recorded Investment	22,466,000	18,744,000	$ 20,918,000
Interest Income Recognized	1,509,000	1,771,000	1,902,000
With an allowance recorded [Abstract]
Recorded Investment	1,102,000	3,550,000
Unpaid Principal Balance	1,126,000	3,574,000
Related Allowance	62,000	191,000
Average Recorded Investment	1,039,000	3,689,000	5,229,000
Interest Income Recognized	66,000	85,000	315,000
Total [Abstract]
Recorded Investment	27,942,000	20,649,000
Unpaid Principal Balance	30,571,000	22,535,000
Average Recorded Investment	23,505,000	22,433,000	26,147,000
Interest Income Recognized	1,575,000	1,856,000	2,217,000
Interest income recognized on a cash basis	89,000	28,000	51,000
Financing Receivable, Modifications, with Related Allowance, Recorded Investment	126,000	23,000
Commercial & industrial
With no related allowance recorded [Abstract]
Recorded Investment	926,000	1,015,000
Unpaid Principal Balance	1,457,000	1,100,000
Average Recorded Investment	945,000	685,000	998,000
Interest Income Recognized	71,000	88,000	151,000
With an allowance recorded [Abstract]
Recorded Investment	264,000	296,000
Unpaid Principal Balance	269,000	301,000
Related Allowance	10,000	8,000
Average Recorded Investment	279,000	311,000	341,000
Interest Income Recognized	17,000	18,000	19,000
Total [Abstract]
Recorded Investment	1,190,000	1,311,000
Unpaid Principal Balance	1,726,000	1,401,000
Average Recorded Investment	1,224,000	996,000	1,339,000
Interest Income Recognized	88,000	106,000	170,000
Commercial, secured by real estate
With no related allowance recorded [Abstract]
Recorded Investment	21,266,000	12,677,000
Unpaid Principal Balance	22,451,000	13,608,000
Average Recorded Investment	17,353,000	14,113,000	15,274,000
Interest Income Recognized	1,136,000	1,068,000	1,140,000
With an allowance recorded [Abstract]
Recorded Investment	150,000	2,660,000
Unpaid Principal Balance	150,000	2,660,000
Related Allowance	3,000	146,000
Average Recorded Investment	153,000	2,739,000	4,194,000
Interest Income Recognized	11,000	45,000	257,000
Total [Abstract]
Recorded Investment	21,416,000	15,337,000
Unpaid Principal Balance	22,601,000	16,268,000
Average Recorded Investment	17,506,000	16,852,000	19,468,000
Interest Income Recognized	1,147,000	1,113,000	1,397,000
Residential real estate
With no related allowance recorded [Abstract]
Recorded Investment	4,122,000	2,822,000
Unpaid Principal Balance	4,872,000	3,516,000
Average Recorded Investment	3,580,000	3,216,000	3,736,000
Interest Income Recognized	258,000	546,000	369,000
With an allowance recorded [Abstract]
Recorded Investment	665,000	553,000
Unpaid Principal Balance	684,000	572,000
Related Allowance	49,000	29,000
Average Recorded Investment	583,000	596,000	651,000
Interest Income Recognized	37,000	19,000	36,000
Total [Abstract]
Recorded Investment	4,787,000	3,375,000
Unpaid Principal Balance	5,556,000	4,088,000
Average Recorded Investment	4,163,000	3,812,000	4,387,000
Interest Income Recognized	295,000	565,000	405,000
Consumer
With no related allowance recorded [Abstract]
Recorded Investment	13,000	6,000
Unpaid Principal Balance	13,000	6,000
Average Recorded Investment	32,000	20,000	37,000
Interest Income Recognized	3,000	2,000	29,000
With an allowance recorded [Abstract]
Recorded Investment	23,000	41,000
Unpaid Principal Balance	23,000	41,000
Related Allowance	0	8,000
Average Recorded Investment	24,000	43,000	43,000
Interest Income Recognized	1,000	3,000	3,000
Total [Abstract]
Recorded Investment	36,000	47,000
Unpaid Principal Balance	36,000	47,000
Average Recorded Investment	56,000	63,000	80,000
Interest Income Recognized	4,000	5,000	32,000
Agricultural
With no related allowance recorded [Abstract]
Recorded Investment	177,000	177,000
Unpaid Principal Balance	177,000	177,000
Average Recorded Investment	177,000	269,000	392,000
Interest Income Recognized	0	12,000	136,000
With an allowance recorded [Abstract]
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Related Allowance	0	0
Average Recorded Investment	0	0	0
Interest Income Recognized	0	0	0
Total [Abstract]
Recorded Investment	177,000	177,000
Unpaid Principal Balance	177,000	177,000
Average Recorded Investment	177,000	269,000	392,000
Interest Income Recognized	0	12,000	136,000
Other
With no related allowance recorded [Abstract]
Recorded Investment	336,000	402,000
Unpaid Principal Balance	475,000	554,000
Average Recorded Investment	379,000	441,000
Interest Income Recognized	41,000	55,000
With an allowance recorded [Abstract]
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Related Allowance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Total [Abstract]
Recorded Investment	336,000	402,000
Unpaid Principal Balance	475,000	554,000
Average Recorded Investment	379,000	441,000	481,000
Interest Income Recognized	$ 41,000	$ 55,000	$ 77,000

LOANS, TROUBLED DEBT RESTRUCTUR

LOANS, TROUBLED DEBT RESTRUCTURING (Details)	12 Months Ended
	Dec. 31, 2018USD ($)Loan	Dec. 31, 2017USD ($)Loan	Dec. 31, 2016USD ($)
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans (in loan) | Loan	4	2
Pre-Modification Recorded Balance	$ 506,000	$ 32,000
Post-Modification Recorded Balance	506,000	23,000
Loans modified that subsequently defaulted	0	1,236,000	$ 0
Modified impaired loans without a valuation allowance	380,000	0
Modified impaired loans with valuation allowance	126,000	23,000
Federal Home Loan Mortgage Corporation and Other Investors
Loan modifications classified as troubled debt restructurings [Abstract]
Unpaid principal balances of loans sold and serviced for the Federal Home Loan Mortgage Corporation	$ 97,685,000	$ 92,818,000
Commercial & industrial
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans (in loan) | Loan	0	0
Pre-Modification Recorded Balance	$ 0	$ 0
Post-Modification Recorded Balance	$ 0	$ 0
Commercial, secured by real estate
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans (in loan) | Loan	0	0
Pre-Modification Recorded Balance	$ 0	$ 0
Post-Modification Recorded Balance	$ 0	$ 0
Residential real estate
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans (in loan) | Loan	3	1
Pre-Modification Recorded Balance	$ 505,000	$ 18,000
Post-Modification Recorded Balance	$ 505,000	$ 9,000
Consumer
Loan modifications classified as troubled debt restructurings [Abstract]
Number of Loans (in loan) | Loan	1	1
Pre-Modification Recorded Balance	$ 1,000	$ 14,000
Post-Modification Recorded Balance	$ 1,000	$ 14,000

LOANS, TROUBLED DEBT RESTRUCT_2

LOANS, TROUBLED DEBT RESTRUCTURINGS, MODIFICATION TYPE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	$ 506	$ 23
Commercial & industrial
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Commercial, secured by real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Residential real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	505	9
Consumer
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	1	14
Term Modification
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	380	14
Term Modification | Commercial & industrial
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Term Modification | Commercial, secured by real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Term Modification | Residential real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	380	0
Term Modification | Consumer
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	14
Rate Modification
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Rate Modification | Commercial & industrial
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Rate Modification | Commercial, secured by real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Rate Modification | Residential real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Rate Modification | Consumer
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Interest Only
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Interest Only | Commercial & industrial
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Interest Only | Commercial, secured by real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Interest Only | Residential real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Interest Only | Consumer
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Principal Forgiveness [Member]
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	9
Principal Forgiveness [Member] | Commercial & industrial
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Principal Forgiveness [Member] | Commercial, secured by real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Principal Forgiveness [Member] | Residential real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	9
Principal Forgiveness [Member] | Consumer
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Combination
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	126	0
Combination | Commercial & industrial
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Combination | Commercial, secured by real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	0	0
Combination | Residential real estate
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	125	0
Combination | Consumer
Financing Receivable, Modifications [Line Items]
Post-Modification Recorded Balance	$ 1	$ 0

LOANS, ACTIVITY IN MORTGAGE SER

LOANS, ACTIVITY IN MORTGAGE SERVICING RIGHTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Receivables [Abstract]
Servicing Asset At Amortized Cost, Additions From Business Acquisition	$ 91	$ 0	$ 0
Servicing Asset at Amortized Cost, Balance [Roll Forward]
Balance, beginning of year	396	428	488
Amount capitalized to mortgage servicing rights	113	91	109
Amortization of mortgage servicing rights	(125)	(123)	(169)
Balance, end of year	$ 475	$ 396	$ 428

ACQUIRED CREDIT IMPAIRED LOAN_2

ACQUIRED CREDIT IMPAIRED LOANS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	$ 1,198,544	$ 848,769
Loans, net	1,194,577	845,657
Commercial & industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	77,740	36,057
Commercial, secured by real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	740,647	527,947
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	349,127	251,582
Other loans, including deposit overdrafts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	450	539
Financial Receivable Acquired Credit Impaired
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net	10,802	7,482
Financial Receivable Acquired Credit Impaired | Commercial & industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	922
Financial Receivable Acquired Credit Impaired | Commercial, secured by real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	6,315
Financial Receivable Acquired Credit Impaired | Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	3,229
Financial Receivable Acquired Credit Impaired | Other loans, including deposit overdrafts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	336
Eaton National Bank & Trust Co. [Member] | Financial Receivable Acquired Credit Impaired
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net	3,170	3,981
Eaton National Bank & Trust Co. [Member] | Financial Receivable Acquired Credit Impaired | Commercial & industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	503	988
Eaton National Bank & Trust Co. [Member] | Financial Receivable Acquired Credit Impaired | Commercial, secured by real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	1,547	1,699
Eaton National Bank & Trust Co. [Member] | Financial Receivable Acquired Credit Impaired | Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	784	892
Eaton National Bank & Trust Co. [Member] | Financial Receivable Acquired Credit Impaired | Other loans, including deposit overdrafts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	336	402
BNB Bancorp, Inc [Member] | Financial Receivable Acquired Credit Impaired
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net	1,554	1,686
BNB Bancorp, Inc [Member] | Financial Receivable Acquired Credit Impaired | Commercial & industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	0	0
BNB Bancorp, Inc [Member] | Financial Receivable Acquired Credit Impaired | Commercial, secured by real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	1,396	1,501
BNB Bancorp, Inc [Member] | Financial Receivable Acquired Credit Impaired | Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	158	185
BNB Bancorp, Inc [Member] | Financial Receivable Acquired Credit Impaired | Other loans, including deposit overdrafts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	0	0
Columbus First Bancorp, Inc. | Financial Receivable Acquired Credit Impaired
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net	4,336
Columbus First Bancorp, Inc. | Financial Receivable Acquired Credit Impaired | Commercial & industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	406
Columbus First Bancorp, Inc. | Financial Receivable Acquired Credit Impaired | Commercial, secured by real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	2,554
Columbus First Bancorp, Inc. | Financial Receivable Acquired Credit Impaired | Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	1,376
Columbus First Bancorp, Inc. | Financial Receivable Acquired Credit Impaired | Other loans, including deposit overdrafts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	0
First Capital Bancshares, Inc. [Member] | Financial Receivable Acquired Credit Impaired
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, net	1,742	1,815
First Capital Bancshares, Inc. [Member] | Financial Receivable Acquired Credit Impaired | Commercial & industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	13	20
First Capital Bancshares, Inc. [Member] | Financial Receivable Acquired Credit Impaired | Commercial, secured by real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	818	848
First Capital Bancshares, Inc. [Member] | Financial Receivable Acquired Credit Impaired | Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	911	947
First Capital Bancshares, Inc. [Member] | Financial Receivable Acquired Credit Impaired | Other loans, including deposit overdrafts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans acquired	$ 0	$ 0

ACQUIRED CREDIT IMPAIRED LOANS,

ACQUIRED CREDIT IMPAIRED LOANS, OUTSTANDING BALANCE AND CARRYING AMOUNT (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding balance	$ 13,371	$ 9,065
Carrying amount	10,802	$ 7,482
Columbus First Bancorp, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Business Combination, Acquired Receivables, Gross Contractual Amount	281,639
Business Combination, Acquired Receivables, Fair Value Adjustment	1,801
Business Combination, Acquired Receivable, Fair Value	279,838
Business Combination, Acquired Receivables, Estimated Uncollectible	$ 1,905

ACQUIRED CREDIT IMPAIRED LOAN_3

ACQUIRED CREDIT IMPAIRED LOANS, ACCRETABLE DISCOUNT RELATED TO ACQUIRED IMPAIRED LOANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Accretable discount, beginning of year	$ 669	$ 1,080
Accretable discount acquired during period	151	0
Reclass from nonaccretable discount to accretable discount	4	564
Less disposals	0	(170)
Less accretion	(81)	(805)
Accretable discount, end of year	743	$ 669
Columbus First Bancorp, Inc.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Contractually required principal at acquisition	4,989
Accretable discount, end of year	151
Certain Loans Acquired in Transfer, Nonaccretable Difference	906
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Cash Flows Expected to be Collected at Acquisition	4,083
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, at Acquisition, at Fair Value	$ 3,932

OTHER REAL ESTATE OWNED (Detail

OTHER REAL ESTATE OWNED (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Other Real Estate [Roll Forward]
Balance, beginning of year	$ 0	$ 0
Additions	244	974
Additions due to merger	35	0
Reductions due to sales	(35)	(974)
Balance, end of year	244	$ 0
Residential real estate in the process of foreclosure	$ 322

PREMISES AND EQUIPMENT (Details

PREMISES AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Premises and equipment [Abstract]
Premises and equipment, gross	$ 55,134	$ 55,923
Less accumulated depreciation	22,507	20,996
Premises and equipment, net	32,627	34,927
Depreciation charged	1,776	1,549	$ 1,210
Land
Premises and equipment [Abstract]
Premises and equipment, gross	8,000	8,190
Buildings
Premises and equipment [Abstract]
Premises and equipment, gross	30,903	31,965
Equipment
Premises and equipment [Abstract]
Premises and equipment, gross	16,089	15,648
Construction in progress
Premises and equipment [Abstract]
Premises and equipment, gross	$ 142	$ 120

LEASES (Details)

LEASES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Minimum annual rentals payment [Abstract]
2,017	$ 449
2,018	412
2,019	349
2,020	212
2,021	188
Thereafter	3,258
Total	4,868
Rental expenses	$ 519	$ 569	$ 545

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS, CHANGES IN GOODWILL (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill [Roll Forward]
Balance, beginning of year	$ 30,183	$ 30,183
Additions from acquisitions	29,038	0
Balance, end of year	$ 59,221	$ 30,183

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS, OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Other intangible assets included in other assets [Abstract]
Gross Intangible Assets	$ 10,027	$ 7,737
Accumulated Amortization	4,985	3,938
Net Intangible Assets	5,042	3,799
Core deposit intangibles
Other intangible assets included in other assets [Abstract]
Gross Intangible Assets	8,544	6,458
Accumulated Amortization	3,977	3,055
Net Intangible Assets	4,567	3,403
Mortgage servicing rights
Other intangible assets included in other assets [Abstract]
Gross Intangible Assets	1,483	1,279
Accumulated Amortization	1,008	883
Net Intangible Assets	$ 475	$ 396

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS, ESTIMATED AGGREGATE FUTURE AMORTIZATION EXPENSE (Details) $ in Thousands	Dec. 31, 2018USD ($)
Estimated aggregate future amortization expense [Abstract]
2,017	$ 1,154
2,018	1,140
2,019	1,123
2,020	546
2,021	$ 487

AFFORDABLE HOUSING TAX CREDIT_3

AFFORDABLE HOUSING TAX CREDIT LIMITED PARTNERSHIP (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Affordable housing tax credit investment	$ 5,000	$ 3,000
Less amortization	492	231
Net affordable housing tax credit investment	4,508	2,769
Unfunded commitment	$ 3,372	2,257
Funding period for unfunded commitment	11 years
Tax credits and other tax benefits recognized	$ 267	180	$ 103
Tax credit amortization expense included in provision for income taxes	$ 261	$ 138	$ 81

CERTIFICATES OF DEPOSIT (Detail

CERTIFICATES OF DEPOSIT (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Contractual maturities of time deposits [Abstract]
2,017	$ 136,090
2,018	78,968
2,019	37,625
2,020	34,513
2,021	7,472
Thereafter	2,202
Time deposits	296,870
Time deposits of $250,000 or more	$ 39,361	$ 17,759

BORROWINGS, FUNDS BORROWED FROM

BORROWINGS, FUNDS BORROWED FROM FHLB (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Funds borrowed from the FHLB at December 31 by year of maturity
Due in next twelve months	$ 6,052	$ 248
Due in year two	18,988	55
Due in year three	11,992
Due in year four	5,000
Due in year five	5,000
Long-term debt	$ 47,032	$ 303
Average rate of funds borrowed from the FHLB at December 31 by year of maturity
Due in next twelve months (as a percent)	1.74%	2.82%
Due in year two (as a percent)	2.40%	2.82%
Due in year three (as a percent)	2.42%
Due in year four (as a percent)	2.97%
Due in year five (as a percent)	3.02%
Weighted average interest rate (as a percent)	2.45%	2.82%

BORROWINGS, NARRATIVE (Details)

BORROWINGS, NARRATIVE (Details)	12 Months Ended
	Dec. 31, 2018USD ($)institution	Dec. 31, 2017USD ($)
Debt Disclosure [Abstract]
Pledged financial instruments for Federal Home Loan Bank	$ 303,000,000	$ 217,000,000
FHLB remaining borrowing capacity	$ 45,700,000
Number of financial institution (in institution) | institution	2
First arrangement short term borrowings	$ 10,000,000
Third arrangement short term borrowings	$ 30,000,000
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	5000.00%
Short-term advances under Cash Management Advance program	$ 81,200,000
Variable rate interest rate terms	90 days
Fixed interest rate terms	30 days
Expiration date for Cash Management Advance program	Aug. 28, 2019
Federal Funds Rate
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%

BORROWINGS, SHORT TERM DEBT (De

BORROWINGS, SHORT TERM DEBT (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Short-term Debt [Line Items]
Amount	$ 56,230	$ 47,000
Rate	2.52%	1.43%
Line of credit
Short-term Debt [Line Items]
Amount	$ 4,230	$ 0
Rate	3.00%	0.00%
FHLB short-term advance
Short-term Debt [Line Items]
Amount	$ 52,000	$ 47,000
Rate	2.48%	1.43%

BORROWINGS Schedule of Short-Te

BORROWINGS Schedule of Short-Term Borrowings (Details)	12 Months Ended
	Dec. 31, 2018
Short-term Debt [Line Items]
Debt Instrument, Basis Spread on Variable Rate	5000.00%

INCOME TAXES, PROVISION FOR FED

INCOME TAXES, PROVISION FOR FEDERAL INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Provision for federal income taxes [Abstract]
Income taxes currently payable									$ 2,721	$ 3,018	$ 3,515
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability									0	(224)	0
Deferred income tax provision (benefit)									228	1,478	928
Provision for income taxes	$ 1,133	$ 847	$ 486	$ 483	$ 1,017	$ 1,040	$ 1,027	$ 1,188	$ 2,949	$ 4,272	$ 4,443

INCOME TAXES, EFFECTIVE INCOME

INCOME TAXES, EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation between the statutory income tax and effective tax rate [Abstract]
Statutory tax rate	21.00%	34.00%	34.00%
Increase (decrease) resulting from -
Tax exempt interest	(3.10%)	(6.00%)	(6.30%)
Tax exempt income on bank owned life insurance	(0.90%)	(1.70%)	(1.50%)
Revaluation of net deferred tax liability	0.00%	(1.30%)	0.00%
Captive insurance premium income	(0.90%)	(0.90%)	0.00%
Other – net	0.50%	0.70%	0.10%
Effective tax rate	16.60%	24.80%	26.30%

INCOME TAXES, DEFERRED TAX ASSE

INCOME TAXES, DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Allowance for loan losses	$ 849	$ 715
Net unrealized losses on investment securities available-for-sale	1,240	707
Fair value adjustment on loans acquired from mergers	723	238
Deferred compensation	706	760
Other	432	471
Deferred tax assets, gross	3,950	2,891
Deferred tax liabilities:
Depreciation of premises and equipment	(1,551)	(1,672)
Amortization of intangibles	(1,499)	(1,030)
Deferred Tax Liabilities, Prepaid Expenses	243	210
Deferred loan fees	(1)	(1)
FHLB stock dividends	(216)	(216)
Fair value adjustment on securities acquired from mergers	(6)	(9)
Deferred tax liabilities, gross	(3,516)	(3,138)
Deferred Tax Assets, Net	$ 434
Net deferred tax (liabilities) assets		$ (247)

INCOME TAXES, NARRATIVE (Detail

INCOME TAXES, NARRATIVE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 0	$ 0
Unrecognized interest and penalties	$ 0	$ 0	$ 0

COMMITMENTS AND CONTINGENT LI_3

COMMITMENTS AND CONTINGENT LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 245,822	$ 150,727
Commitments outstanding for capital expenditures	185
Commercial loans
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	23,978	18,964
Other loans | Fixed rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	2,961	2,747
Other loans | Adjustable rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	1,077	1,150
Unused lines of credit | Fixed rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	31,446	20,984
Unused lines of credit | Adjustable rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	169,031	90,147
Unused overdraft protection amounts on demand and NOW accounts
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	16,249	16,441
Standby letters of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 1,080	$ 294

REGULATORY MATTERS, NARRATIVE (

REGULATORY MATTERS, NARRATIVE (Details) - USD ($) $ in Thousands	Jul. 27, 2011	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Banking and Thrift [Abstract]
Minimum cash reserve balance with Federal Reserve Bank		$ 4,982	$ 7,924
Cash Reserve balance		1,433	1,422
Dividend payable from retained earnings without affecting capital position		21,379
Shares available for issuance under Dividend Reinvestment and Stock Purchase Plan (in shares)	400,000
Payments for Repurchase of Warrants		$ 0	$ 0	$ 1,545
Capital Conservation Buffer, Fully Implimented		2.50%

REGULATORY MATTERS (Details)

REGULATORY MATTERS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Ratio of Common Equity Tier 1 Capital to risk-weighted assets
Minimum Requirement	4.50%
Minimum Requirement with Capital Conservation Buffer for 2018	6.375%
To Be Considered Well-Capitalized	6.50%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%
Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets With Capital Conservation Buffer	7.875%
Ratio of total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets	8.00%
Ratio of total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets
Minimum Requirement	8.00%
Minimum Requirement with Capital Conservation Buffer for 2018	9.875%
To Be Considered Well-Capitalized	10.00%
Leverage ratio (tier 1 capital to adjusted quarterly average total assets)
Minimum Requirement	4.00%
To Be Considered Well-Capitalized	5.00%
Regulatory Capital:
Shareholders' equity	$ 218,985	$ 150,271	$ 142,944	$ 140,108
2,018
Regulatory Capital:
Shareholders' equity	215,395	148,163
Goodwill and other intangible assets	(63,788)	(32,906)
Accumulated other comprehensive loss	4,719	2,859
Tier 1 risk-based capital	156,326	118,116
Eligible allowance for loan losses	4,046	3,403
Total risk-based capital	$ 160,372	$ 121,519
Capital Ratios:
Common Equity Tier 1 Capital to risk-weighted assets	12.65%	13.07%
Tier 1 capital to risk-weighted assets	12.65%	13.07%
Total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets	12.98%	13.45%
Leverage ratio (tier 1 capital to adjusted quarterly average total assets)	9.96%	9.36%

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME, CHANGES IN AOCI (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2018	Dec. 31, 2016
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of year	$ 150,271	$ 150,271	$ 142,944
Balance at beginning of period, as adjusted				$ 150,271
Before reclassifications		(1,858)	427
Reclassifications		6	(152)
Balance at end of year		218,985	150,271
Unrealized Gains and Losses on Available-for-Sale Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of year	(2,200)	(2,200)	(2,633)
Balance at beginning of period, as adjusted			(2,698)		$ (2,633)
Before reclassifications		(1,939)	585
Reclassifications		6	(152)
Balance at end of year		(4,631)	(2,200)
Changes in Pension Plan Assets and Benefit Obligations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of year	(142)	(142)	16
Balance at beginning of period, as adjusted			(169)		16
Before reclassifications		81	(158)
Reclassifications		0	0
Balance at end of year		(88)	(142)
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of year	(2,342)	(2,342)	(2,617)
Balance at beginning of period, as adjusted			(2,867)	$ (2,867)	$ (2,617)
Balance at end of year		(4,719)	(2,342)
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Cumulative effect of changes in accounting principles		(525)	0
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Unrealized Gains and Losses on Available-for-Sale Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Cumulative effect of changes in accounting principles		(498)	0
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Changes in Pension Plan Assets and Benefit Obligations
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Cumulative effect of changes in accounting principles		$ (27)	$ 0
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Cumulative effect of changes in accounting principles	$ (525)

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME, RECLASSIFICATION OF AOCI (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Realized gain on sales of securities									$ 8	$ (233)	$ (1,082)
Less provision for income taxes	$ (1,133)	$ (847)	$ (486)	$ (483)	$ (1,017)	$ (1,040)	$ (1,027)	$ (1,188)	(2,949)	(4,272)	$ (4,443)
Reclassification adjustment, net of taxes									(6)	152
Unrealized Gains and Losses on Available-for-Sale Securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassification adjustment, net of taxes									(6)	152
Unrealized Gains and Losses on Available-for-Sale Securities | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Realized gain on sales of securities									(8)	233
Less provision for income taxes									(2)	81
Reclassification adjustment, net of taxes									$ (6)	$ 152

RETIREMENT PLANS, NARRATIVE (De

RETIREMENT PLANS, NARRATIVE (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Jul. 01, 2018	Jul. 01, 2017	Feb. 01, 2009age_and_service
Defined Contribution Plan [Abstract]
Age plus vesting service (less than, in years) | age_and_service						65
Employer's matching contribution to 401(k) of employees hired on or after January 1, 2009	50.00%
Maximum annual contribution per employee, percent	3.00%
Minimum annual contribution for employees who received a benefit reduction under plan amendments	5.00%
Maximum annual contribution for employees who received a benefit reduction under plan amendments	7.00%
Defined benefit plan, minimum funded percentage				80.00%	80.00%
Deferred Compensation Arrangements
Deferred Compensation Arrangements [Abstract]
Accrued interest on deferred compensation	8.00%
Deferred compensation liability	$ 3,364	$ 3,406
Qualified noncontributory defined benefit retirement plan
Defined Contribution Plan [Abstract]
Expected contribution by employer to noncontributory defined benefit plan	160
Supplemental Employee Retirement Plan
Supplemental income plan [Abstract]
Projected benefit obligation	$ 1,092	$ 1,249
Discount rate	5.20%	5.20%
Service cost	$ 0	$ 0	$ 0
Interest cost	$ 59	$ 62	$ 63
Qualified noncontributory defined benefit retirement plan
Supplemental income plan [Abstract]
Discount rate	4.22%	3.60%	4.14%
Service cost	$ 0	$ 0	$ 41
Interest cost	69	69	$ 78
Recognized in other liabilities nonqualified defined benefit retirement plan	1,900	1,971
Accumulated benefit obligation under nonqualified defined benefit retirement plan	1,900	$ 1,971
Future amortization of prior service cost	16
Citizens National Bank
Defined Contribution Plan [Abstract]
Qualified noncontributory defined benefit pension plan liability	$ 99

RETIREMENT PLANS, COSTS OF RETI

RETIREMENT PLANS, COSTS OF RETIREMENT PLANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
401(k) plan expense	$ 457	$ 374	$ 359
Qualified noncontributory defined benefit retirement plan
Defined Benefit Plan Disclosure [Line Items]
Plan expense	$ 1,048	$ 1,054	$ 969

RETIREMENT PLANS, NET PERIODIC

RETIREMENT PLANS, NET PERIODIC BENEFIT COSTS (Details) - Qualified noncontributory defined benefit retirement plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost	$ 0	$ 0	$ 41
Interest cost	69	69	78
Amortization of unrecognized (gain) loss	16	0	168
Net periodic pension cost	$ 85	$ 69	$ 287

RETIREMENT PLANS, CHANGES IN PR

RETIREMENT PLANS, CHANGES IN PROJECTED BENEFIT OBLIGATION (Details) - Qualified noncontributory defined benefit retirement plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of changes in projected benefit obligation [Abstract]
Projected benefit obligation at beginning of year	$ 1,971	$ 1,727	$ 1,843
Service cost	0	0	41
Interest cost	69	69	78
Actuarial (gain) or loss	(86)	238	(209)
Benefits paid	(54)	(63)	(26)
Projected benefit obligation at end of year	$ 1,900	$ 1,971	$ 1,727

RETIREMENT PLANS, AMOUNTS RECOG

RETIREMENT PLANS, AMOUNTS RECOGNIZED IN AOCI (Details) - Qualified noncontributory defined benefit retirement plan - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan, Accumulated Other Comprehensive Income (Loss), after Tax [Abstract]
Net actuarial (gain)/loss	$ (88)	$ (141)	$ 16
Total	$ 88	$ 141	$ (16)

RETIREMENT PLANS, ASSUMPTIONS U

RETIREMENT PLANS, ASSUMPTIONS USED (Details) - Qualified noncontributory defined benefit retirement plan	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Benefit obligation:
Discount rate	4.22%	3.60%	4.14%
Salary increase rate	2.00%	2.00%	2.00%
Net periodic pension cost:
Discount rate	3.60%	4.14%	4.34%
Salary increase rate	2.00%	2.00%	2.00%
Amortization period in years	1 year	1 year	1 year

RETIREMENT PLANS, ESTIMATED FUT

RETIREMENT PLANS, ESTIMATED FUTURE BENEFIT PAYMENTS (Details) - Qualified noncontributory defined benefit retirement plan	Dec. 31, 2018USD ($)
Defined Benefit Plan Disclosure [Line Items]
Contributions, next fiscal year	$ 0
Defined Benefit Plan, Expected Future Benefit Payment [Abstract]
2,018	132,000
2,019	132,000
2,020	132,000
2,021	132,000
2,022	132,000
2023-2026	$ 641,000

STOCK-BASED COMPENSATION, NARRA

STOCK-BASED COMPENSATION, NARRATIVE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period options granted to date vest ratably	5 years
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 42	$ 183	$ 273
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	42	183	255
Total expense related to options included in salaries and wages	0	1	5
Tax benefit from compensation expense	$ 0	$ 0	$ 2
Ownership Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance (in shares)	200,000
Ownership Incentive Plan | Stock Options
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
Ownership Incentive Plan 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance (in shares)	450,000

STOCK-BASED COMPENSATION, STOCK

STOCK-BASED COMPENSATION, STOCK OPTIONS, BY EXERCISE PRICE (Details)	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Outstanding stock options, number (in shares) | shares	13,278
Outstanding stock option, weighted average exercise price (in dollars per share)	$ 11.98
Outstanding stock option, weighted average remaining contractual life	2 years 1 month 21 days
Exercisable stock options, number (in shares) | shares	13,278
Exercisable stock option, weighted average exercise price (in dollars per shares)	$ 11.98
Exercisable stock options, weighted average remaining contractual life	2 years 1 month 21 days
$9.00 - 10.99
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price range, lower range limit (in dollars per share)	$ 9
Exercise price range, upper range limit (in dollars per share)	10.99
$11.00 - 12.99
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price range, lower range limit (in dollars per share)	11
Exercise price range, upper range limit (in dollars per share)	$ 12.99
Outstanding stock options, number (in shares) | shares	13,278
Outstanding stock option, weighted average exercise price (in dollars per share)	$ 11.98
Outstanding stock option, weighted average remaining contractual life	2 years 1 month 21 days
Exercisable stock options, number (in shares) | shares	13,278
Exercisable stock option, weighted average exercise price (in dollars per shares)	$ 11.98
Exercisable stock options, weighted average remaining contractual life	2 years 1 month 21 days
$17.00 - 18.99
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price range, lower range limit (in dollars per share)	$ 17
Exercise price range, upper range limit (in dollars per share)	$ 18.99

STOCK-BASED COMPENSATION, STO_2

STOCK-BASED COMPENSATION, STOCK OPTION ACTIVITY (Details) - Stock Options - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$ 42	$ 183	$ 273
Options
Outstanding at beginning of period (in shares)	20,265	24,669	83,861
Exercised (in shares)	(6,987)	(3,398)	(51,390)
Expired (in shares)	0	(1,006)	(7,802)
Outstanding at end of period (in shares)	13,278	20,265	24,669
Exercisable at end of period (in shares)	13,278	20,265	22,924
Weighted Average Exercise Price
Outstanding at beginning of period (in dollars per share)	$ 11.42	$ 12.17	$ 12.39
Exercised (in dollars per share)	10.34	14.94	11.53
Expired (in dollars per share)	0	17.88	18.76
Outstanding at end of period (in dollars per share)	11.98	11.42	12.17
Exercisable at end of period (in dollars per share)	$ 11.98	$ 11.42	$ 12.13
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 42	$ 183	$ 255

STOCK-BASED COMPENSATION, INFOR

STOCK-BASED COMPENSATION, INFORMATION RELATED TO STOCK OPTIONS EXERCISED (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Intrinsic value of options exercised	$ 50	$ 25	$ 288
Cash received from options exercised	72	51	592
Tax benefit realized from options exercised	$ 7	$ 5	$ 59

STOCK-BASED COMPENSATION, RESTR

STOCK-BASED COMPENSATION, RESTRICTED STOCK ACTIVITY (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Weighted Average Grant Date Fair Value
Compensation expense relating to restricted stock	$ 107	$ 75	$ 90
Restricted Stock Awards
Shares
Beginning of period (in shares)	8,817	8,624	16,038
Granted (in shares)	10,634	4,027	0
Vested (in shares)	(2,493)	(3,834)	(7,414)
Forfeited (in shares)	0	0	0
End of period (in shares)	16,958	8,817	8,624
Weighted Average Grant Date Fair Value
Beginning of period (usd per share)	$ 16.44	$ 15.47	$ 15.47
Granted (usd per share)	19.20	22.60	0
Vested (usd per share)	17.38	16.73	15.47
Forfeited (usd per share)	0	0	0
End of period (usd per share)	$ 18.94	$ 16.44	$ 15.47
Compensation expense relating to restricted stock	$ 107	$ 75	$ 90
Tax benefit from compensation expense	23	$ 26	$ 31
Restricted stock compensation costs not yet recognized	$ 181
Compensation costs not yet recognized, period for recognition	4 years 1 month 11 days

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Net income	$ 5,193	$ 4,201	$ 2,738	$ 2,713	$ 3,617	$ 3,106	$ 3,003	$ 3,246	$ 14,845	$ 12,972	$ 12,482
Less allocation of earnings and dividends to participating securities									18	7	13
Net income allocated to common shareholders									$ 14,827	$ 12,965	$ 12,469
Weighted average common shares outstanding, gross (in shares)									11,950,360	10,011,358	9,958,300
Less average participating securities (in shares)									15,010	5,783	10,243
Weighted average number of shares outstanding used in the calculation of basic earnings per common share (in shares)									11,935,350	10,005,575	9,948,057
Add dilutive effect of:
Stock options (in shares)									6,903	6,936	10,765
Stock warrants (in shares)									0	0	17,548
Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share (in shares)									11,942,253	10,012,511	9,976,370
Earnings per common share:
Basic (in dollars per share)	$ 0.40	$ 0.32	$ 0.25	$ 0.27	$ 0.37	$ 0.31	$ 0.30	$ 0.32	$ 1.24	$ 1.30	$ 1.26
Diluted (in dollars per share)	$ 0.40	$ 0.32	$ 0.25	$ 0.27	0.36	$ 0.31	$ 0.30	$ 0.32	$ 1.24	$ 1.29	$ 1.25
Stock Compensation Plan
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)									0	0	12,962
Weighted-average price per share of common stock excluded from computation of earnings per share (in dollars per share)					$ 18.41					$ 18.41

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Related parties transaction [Roll Forward]
Beginning balances	$ 1,870,000	$ 1,447,000
Additions	419,000	669,000
Change in composition of related parties	1,052,000	0
Reductions	(903,000)	(246,000)
Ending Balance	2,438,000	1,870,000
Deposits from related parties	$ 2,849,000	$ 5,698,000

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS, AT FAIR VALUE (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	$ 238,421	$ 275,213
Equity Securities, FV-NI	2,078	2,160
Other real estate owned and repossessed assets	244	0	$ 0
Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	240,499	277,373
Recurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	4,313	4,419
Recurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	236,186	272,954
Recurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Nonrecurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,283
Impaired loans	1,039	3,359
Other real estate owned and repossessed assets	244
Nonrecurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Impaired loans	0	0
Other real estate owned and repossessed assets	0
Nonrecurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0
Impaired loans	0	0
Other real estate owned and repossessed assets	0
Nonrecurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,283
Impaired loans	1,039	3,359
Other real estate owned and repossessed assets	244
U.S. Treasury notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	2,235	2,259
U.S. Treasury notes | Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	2,235	2,259
U.S. Treasury notes | Recurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	2,235	2,259
U.S. Treasury notes | Recurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0	0
U.S. Treasury notes | Recurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0	0
U.S. Agency notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	78,340	83,261
U.S. Agency notes | Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	78,340	83,261
U.S. Agency notes | Recurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0	0
U.S. Agency notes | Recurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	78,340	83,261
U.S. Agency notes | Recurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0	0
U.S. Agency mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	55,610	67,153
U.S. Agency mortgage-backed securities | Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	55,610	67,153
U.S. Agency mortgage-backed securities | Recurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0	0
U.S. Agency mortgage-backed securities | Recurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	55,610	67,153
U.S. Agency mortgage-backed securities | Recurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0	0
Non-taxable municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	84,714	102,174
Non-taxable municipal securities | Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	84,714	102,174
Non-taxable municipal securities | Recurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0	0
Non-taxable municipal securities | Recurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	84,714	102,174
Non-taxable municipal securities | Recurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0	0
Taxable municipal securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	17,522	20,366
Taxable municipal securities | Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	17,522	20,366
Taxable municipal securities | Recurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0	0
Taxable municipal securities | Recurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	17,522	20,366
Taxable municipal securities | Recurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0	0
Mutual funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	1,559	1,542
Mutual funds | Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	39
Available-for-sale Securities, Equity Securities		23
Mutual funds | Recurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	39
Available-for-sale Securities, Equity Securities		23
Mutual funds | Recurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	0
Available-for-sale Securities, Equity Securities		0
Mutual funds | Recurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	0
Available-for-sale Securities, Equity Securities		0
Mutual Funds Measured At Net Asset Value [Member] [Domain] | Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities, Equity Securities		1,519
Mutual funds measured at net asset value | Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	1,520
Mutual funds measured at net asset value | Recurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	1,520
Available-for-sale Securities, Equity Securities		1,519
Mutual funds measured at net asset value | Recurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	0
Available-for-sale Securities, Equity Securities		0
Mutual funds measured at net asset value | Recurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	0
Available-for-sale Securities, Equity Securities		0
Trust preferred securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	0	50
Trust preferred securities | Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities, Equity Securities		50
Trust preferred securities | Recurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities, Equity Securities		50
Trust preferred securities | Recurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities, Equity Securities		0
Trust preferred securities | Recurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale Securities, Equity Securities		0
Equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Securities, FV-NI	519	568
Equity securities | Recurring fair value measurements
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	519
Available-for-sale Securities, Equity Securities		568
Equity securities | Recurring fair value measurements | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	519
Available-for-sale Securities, Equity Securities		568
Equity securities | Recurring fair value measurements | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	0
Available-for-sale Securities, Equity Securities		0
Equity securities | Recurring fair value measurements | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities, available-for-sale, at fair value	$ 0
Available-for-sale Securities, Equity Securities		$ 0

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS, QUANTITATIVE INFORMATION ABOUT UNOBSERVABLE INPUTS USED IN RECURRING AND NONRECURRING LEVEL 3 INPUTS (Details) - Nonrecurring fair value measurements $ in Thousands	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 1,283
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,283
Impaired Loans, Fair Value Calculated Using Estimated Sales Price [Member] | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	45	$ 1,753
Impaired Loans, Fair Value Calculated Using Disounted Cash Flows [Member] | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	994	$ 1,606
Other Real Estate Owned [Member] | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 244
Measurement Input, Discount Rate [Member] | Valuation, Income Approach [Member] | Impaired Loans [Member] | High | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Held-for-sale, Measurement Input	0.0825	0.0825
Measurement Input, Discount Rate [Member] | Valuation, Income Approach [Member] | Impaired Loans [Member] | Low | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Held-for-sale, Measurement Input	0.0450	0.0325
Measurement Input, Discount Rate [Member] | Valuation, Income Approach [Member] | Impaired Loans [Member] | Weighted Average | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans Held-for-sale, Measurement Input	0.0686	0.0627

FAIR VALUE OF FINANCIAL INSTR_5

FAIR VALUE OF FINANCIAL INSTRUMENTS, BY BALANCE SHEET GROUPING (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
FINANCIAL ASSETS:
Debt securities, held-to-maturity	$ 29,024	$ 32,350
Carrying Amount
FINANCIAL ASSETS:
Cash and cash equivalents	20,040	25,386
Debt securities, held-to-maturity	29,721	32,571
Federal Reserve Bank stock	4,653	2,732
Federal Home Loan Bank stock	4,845	3,638
Loans, net	1,194,577	845,657
Accrued interest receivable	4,317	3,511
FINANCIAL LIABILITIES:
Deposits	1,300,919	1,085,821
Short-term borrowings	56,230	47,000
Long-term debt	47,032	303
Accrued interest payable	690	329
Fair Value
FINANCIAL ASSETS:
Cash and cash equivalents	20,040	25,386
Debt securities, held-to-maturity	29,024	32,350
Federal Reserve Bank stock	4,653	2,732
Federal Home Loan Bank stock	4,845	3,638
Loans, net	1,183,041	813,368
Accrued interest receivable	4,317	3,511
FINANCIAL LIABILITIES:
Deposits	1,301,298	1,087,086
Short-term borrowings	56,230	47,000
Long-term debt	48,255	307
Accrued interest payable	690	329
Quoted Prices in Active Markets for Identical Assets (Level 1)
FINANCIAL ASSETS:
Cash and cash equivalents	20,040	25,386
Debt securities, held-to-maturity	0	0
Federal Reserve Bank stock	4,653	2,732
Federal Home Loan Bank stock	4,845	3,638
Loans, net	0	0
Accrued interest receivable	0	0
FINANCIAL LIABILITIES:
Deposits	1,004,057	894,046
Short-term borrowings	56,230	47,000
Long-term debt	0	0
Accrued interest payable	0	0
Significant Other Observable Inputs (Level 2)
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Debt 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	4,317	3,511
FINANCIAL LIABILITIES:
Deposits	297,241	193,040
Short-term borrowings	0	0
Long-term debt	48,255	307
Accrued interest payable	690	329
Significant Unobservable Inputs (Level 3)
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Debt securities, held-to-maturity	29,024	32,350
Federal Reserve Bank stock	0	0
Federal Home Loan Bank stock	0	0
Loans, net	1,183,041	813,368
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

QUARTERLY RESULTS OF OPERATIO_3

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Interest income	$ 15,844	$ 15,070	$ 12,538	$ 11,142	$ 11,610	$ 11,055	$ 10,934	$ 10,864	$ 54,594	$ 44,463	$ 43,750
Interest expense	2,334	1,967	1,170	954	953	908	861	877	6,425	3,599	3,504
NET INTEREST INCOME	13,510	13,103	11,368	10,188	10,657	10,147	10,073	9,987	48,169	40,864	40,246
Provision for loan losses	(39)	659	224	79	(10)	(12)	222	15	923	215	913
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	13,549	12,444	11,144	10,109	10,667	10,159	9,851	9,972	47,246	40,649	39,333
Total non-interest income	2,702	2,921	2,791	2,636	2,579	2,659	2,790	2,430	11,050	10,458	10,853
Total non-interest expenses	9,925	10,317	10,711	9,549	8,612	8,672	8,611	7,968	40,502	33,863	33,261
INCOME BEFORE INCOME TAXES	6,326	5,048	3,224	3,196	4,634	4,146	4,030	4,434	17,794	17,244	16,925
PROVISION FOR INCOME TAXES	1,133	847	486	483	1,017	1,040	1,027	1,188	2,949	4,272	4,443
NET INCOME	$ 5,193	$ 4,201	$ 2,738	$ 2,713	$ 3,617	$ 3,106	$ 3,003	$ 3,246	$ 14,845	$ 12,972	$ 12,482
Earnings per common share:
Basic (in dollars per share)	$ 0.40	$ 0.32	$ 0.25	$ 0.27	$ 0.37	$ 0.31	$ 0.30	$ 0.32	$ 1.24	$ 1.30	$ 1.26
Diluted (in dollars per share)	$ 0.40	$ 0.32	$ 0.25	$ 0.27	$ 0.36	$ 0.31	$ 0.30	$ 0.32	$ 1.24	$ 1.29	$ 1.25

PARENT COMPANY FINANCIAL INFO_3

PARENT COMPANY FINANCIAL INFORMATION - CONDENSED BALANCE SHEETS (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
ASSETS:
Debt securities, available-for-sale, at fair value	$ 238,421	$ 275,213
Other assets	13,884	10,288
TOTAL ASSETS	1,636,927	1,295,638
Liabilities	1,417,942	1,145,367
Shareholders' equity	218,985	150,271	$ 142,944	$ 140,108
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,636,927	1,295,638
Parent Company
ASSETS:
Cash on deposit with subsidiary	715	308
Debt securities, available-for-sale, at fair value	816	919
Investment in subsidiaries	216,830	148,850
Other assets	624	194
TOTAL ASSETS	218,985	150,271
Liabilities	0	0
Shareholders' equity	218,985	150,271
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 218,985	$ 150,271

PARENT COMPANY FINANCIAL INFO_4

PARENT COMPANY FINANCIAL INFORMATION - CONDENSED STATEMENTS OF INCOME (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income:
Interest and dividends	$ 15,844	$ 15,070	$ 12,538	$ 11,142	$ 11,610	$ 11,055	$ 10,934	$ 10,864	$ 54,594	$ 44,463	$ 43,750
Net gain on sales of securities									(8)	218	1,074
INCOME BEFORE INCOME TAXES	6,326	5,048	3,224	3,196	4,634	4,146	4,030	4,434	17,794	17,244	16,925
Income tax benefit	(1,133)	(847)	(486)	(483)	(1,017)	(1,040)	(1,027)	(1,188)	(2,949)	(4,272)	(4,443)
NET INCOME	$ 5,193	$ 4,201	$ 2,738	$ 2,713	$ 3,617	$ 3,106	$ 3,003	$ 3,246	14,845	12,972	12,482
Parent Company
Income:
Dividends from subsidiaries									10,383	6,800	7,300
Interest and dividends									35	36	38
Net gain on sales of securities									0	14	8
Other Income									(66)	0	0
Total income									10,352	6,850	7,346
Total expenses									1,668	1,290	1,014
INCOME BEFORE INCOME TAXES									8,684	5,560	6,332
Income tax benefit									341	380	336
Equity in undistributed income of subsidiaries									5,820	7,032	5,814
NET INCOME									$ 14,845	$ 12,972	$ 12,482

PARENT COMPANY FINANCIAL INFO_5

PARENT COMPANY FINANCIAL INFORMATION - CONDENSED STATEMENTS OF CASH FLOWS (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income	$ 5,193	$ 4,201	$ 2,738	$ 2,713	$ 3,617	$ 3,106	$ 3,003	$ 3,246	$ 14,845	$ 12,972	$ 12,482
Adjustments for non-cash items -
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES									19,742	18,135	15,484
Payments to Acquire Debt Securities, Available-for-sale									0	26,932	124,730
Cash flows from investing activities:
Available-for-sale									24,249	25,012	84,529
Proceeds from sales of equity securities									8,545	43,203	92,282
NET CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES									(10,788)	14,801	(27,516)
Cash flows from financing activities:
Proceeds from issuance of common stock									65	41	52
Treasury Stock, Value, Acquired, Cost Method									348
Payments for Repurchase of Warrants									0	0	1,545
Cash dividends paid on common stock									(7,773)	(6,088)	(6,048)
NET CASH FLOWS PROVIDED BY (USED IN) FINANCING ACTIVITIES									(14,300)	(26,415)	15,910
NET CHANGE IN CASH AND CASH EQUIVALENTS									(5,346)	6,521	3,878
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR				25,386				18,865	25,386	18,865	14,987
CASH AND CASH EQUIVALENTS AT END OF YEAR	20,040				25,386				20,040	25,386	18,865
Parent Company
Cash flows from operating activities:
Net income									14,845	12,972	12,482
Adjustments for non-cash items -
Increase in undistributed income of subsidiaries									(5,820)	(7,032)	(5,814)
Other, net									(383)	84	126
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES									8,642	6,024	6,794
Payments to Acquire Debt Securities, Available-for-sale									90	54	177
Cash flows from investing activities:
Proceeds from sales of equity securities									107	93	228
Payments to Acquire Interest in Subsidiaries and Affiliates									0	(250)	0
Cash paid for business acquisition, net of cash received									(268)	0	0
NET CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES									(251)	(211)	51
Cash flows from financing activities:
Proceeds from issuance of common stock									416	360	379
Treasury Stock, Value, Acquired, Cost Method									(348)	0	0
Payments for Repurchase of Warrants									0	0	1,545
Cash dividends paid on common stock									(8,124)	(6,407)	(6,375)
Other									72	51	653
NET CASH FLOWS PROVIDED BY (USED IN) FINANCING ACTIVITIES									(7,984)	(5,996)	(6,888)
NET CHANGE IN CASH AND CASH EQUIVALENTS									407	(183)	(43)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR				$ 308				$ 491	308	491	534
CASH AND CASH EQUIVALENTS AT END OF YEAR	$ 715				$ 308				$ 715	$ 308	$ 491

Uncategorized Items - lcnb-2018

Label	Element	Value
Retained Earnings [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	$ 87,826,000
Common Stock [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	76,977,000
Treasury Stock [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	(11,665,000)
Accounting Standards Update 2014-09 [Member] | Retained Earnings [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Changes In Accounting Principles, Reclassification To Retained Earnngs From AOCI	lcnb_ChangesInAccountingPrinciplesReclassificationToRetainedEarnngsFromAOCI	$ 525,000