LCNB (LCNB) 10-Q 11 May 23 2023 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 10, 2023
Cover [Abstract]
Document Type	10-Q
Document Period End Date	Mar. 31, 2023
Document Quarterly Report	true
Document Transition Report	false
Entity Registrant Name	LCNB Corp.
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity File Number	001-35292
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	31-1626393
Entity Address, Address Line One	2 North Broadway
Entity Address, City or Town	Lebanon
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	45036
City Area Code	(513)
Local Phone Number	932-1414
Title of 12(b) Security	Common Stock, No Par Value
Trading Symbol	LCNB
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		11,121,212
Entity Central Index Key	0001074902

CONSOLIDATED CONDENSED BALANCE

CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
ASSETS:
Cash and due from banks	$ 18,071	$ 20,244
Interest-bearing demand deposits	13,805	2,457
Total cash and cash equivalents	31,876	22,701
Investment securities:
Equity securities with a readily determinable fair value, at fair value	1,286	2,273
Equity securities without a readily determinable fair value, at cost	2,099	2,099
Debt securities, available-for-sale, at fair value	293,427	289,850
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss	19,763	19,878
Federal Reserve Bank stock, at cost	4,652	4,652
Federal Home Loan Bank stock, at cost	6,967	4,415
Loans, net	1,386,972	1,395,632
Premises and equipment, net	33,186	33,042
Operating Lease, Right-of-Use Asset	6,093	6,248
Goodwill	59,221	59,221
Core deposit and other intangibles, net	1,665	1,827
Bank-owned life insurance	44,569	44,298
Other assets, net	24,750	25,503
TOTAL ASSETS	1,924,531	1,919,121
Deposits:
Noninterest-bearing	473,345	505,824
Interest-bearing	1,130,536	1,099,146
Total deposits	1,603,881	1,604,970
Short-term Debt	76,500	71,455
Debt, Long-term and Short-term, Combined Amount	18,598	19,072
Operating lease liabilities	6,246	6,370
Accrued interest and other liabilities	15,234	16,579
TOTAL LIABILITIES	1,720,459	1,718,446
COMMITMENTS AND CONTINGENT LIABILITIES	$ 0	$ 0
Preferred stock, shares outstanding	0	0
Preferred stock, shares authorized	1,000,000	1,000,000
SHAREHOLDERS' EQUITY:
Preferred shares – no par value, authorized 1,000,000 shares, none outstanding	$ 0	$ 0
Common Stock, Value, Issued	144,488	144,069
Retained earnings	139,115	139,249
Treasury Stock, Value	(54,527)	(52,689)
Accumulated other comprehensive loss, net of taxes	(25,004)	(29,954)
TOTAL SHAREHOLDERS' EQUITY	204,072	200,675
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,924,531	1,919,121
Accrued interest receivable	$ 8,005	$ 7,482
Preferred shares, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares, outstanding (in shares)	11,202,063	11,259,080
Common stock, shares authorized	19,000,000	19,000,000
Common shares, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares, issued	14,320,561	14,270,550
Treasury stock, shares	3,118,498	3,011,470

CONSOLIDATED CONDENSED BALANC_2

CONSOLIDATED CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
SHAREHOLDERS' EQUITY:
Preferred shares, no par value (in dollars per share)	$ 0	$ 0
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred stock, shares outstanding	0	0
Common shares, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized	19,000,000	19,000,000
Common stock, shares, issued	14,320,561	14,270,550
Common stock, shares, outstanding (in shares)	11,202,063	11,259,080
Treasury stock, shares	3,118,498	3,011,470

CONSOLIDATED CONDENSED STATEMEN

CONSOLIDATED CONDENSED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
INTEREST INCOME:
Interest and fees on loans	$ 16,143	$ 13,786
With a readily determinable fair value	17	12
Without a readily determinable fair value	20	5
Taxable	1,343	1,095
Non-taxable	176	189
Other investments	219	35
TOTAL INTEREST INCOME	17,918	15,122
INTEREST EXPENSE:
Interest on deposits	2,456	739
Interest on short-term borrowings	1,304	86
Interest on long-term debt	216	74
TOTAL INTEREST EXPENSE	3,976	899
NET INTEREST INCOME	13,942	14,223
Provision for (recovery of) credit losses	(57)	49
NET INTEREST INCOME AFTER PROVISION FOR (RECOVERY OF) CREDIT LOSSES	13,999	14,174
NON-INTEREST INCOME:
Bank-owned life insurance income	271	265
Gains from sales of loans	6	124
Other operating income	82	60
TOTAL NON-INTEREST INCOME	3,581	3,550
NON-INTEREST EXPENSE:
Salaries and employee benefits	7,349	7,215
Equipment expenses	361	408
Occupancy expense, net	963	775
State financial institutions tax	397	436
Marketing	192	262
Amortization of intangibles	111	140
FDIC insurance premiums, net	215	126
Contracted services	641	610
Other non-interest expense	2,296	2,278
TOTAL NON-INTEREST EXPENSE	12,525	12,250
INCOME BEFORE INCOME TAXES	5,055	5,474
PROVISION FOR INCOME TAXES	898	951
NET INCOME	$ 4,157	$ 4,523
Dividends declared per common share (usd per share)	$ 0.21	$ 0.20
Earnings per common share:
Basic (usd per share)	0.37	0.38
Diluted (usd per share)	$ 0.37	$ 0.38
Weighted average common shares outstanding:
Basic (in shares)	11,189,170	11,818,614
Diluted (in shares)	11,189,170	11,818,614
Fiduciary and Trust
NON-INTEREST INCOME:
Revenue from Contract with Customer, Excluding Assessed Tax	$ 1,740	$ 1,695
Deposit Account
NON-INTEREST INCOME:
Revenue from Contract with Customer, Excluding Assessed Tax	$ 1,482	$ 1,406

CONSOLIDATED CONDENSED STATEM_2

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 4,157	$ 4,523
Other comprehensive income (loss):
Net unrealized (losses) gains on available-for-sale debt securities (net of taxes)	4,950	(13,189)
Change in nonqualified pension plan unrecognized net gain and unrecognized prior service cost (net of taxes)	0	1
Other comprehensive income (loss), net of tax	4,950	(13,188)
TOTAL COMPREHENSIVE INCOME (LOSS)	$ 9,107	$ (8,665)

CONSOLIDATED CONDENSED STATEM_3

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Other comprehensive income (loss):
Net unrealized gain (loss) on available-for-sale securities, tax expense (benefit)	$ 1,316	$ (3,506)
Other comprehensive (income) loss, defined benefit plan, before reclassification adjustment, tax	$ 0	$ 1

CONSOLIDATED CONDENSED STATEM_4

CONSOLIDATED CONDENSED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Other loans, including deposit overdrafts [Member]	Other loans, including deposit overdrafts [Member] OAEM [Member]	Common Stock [Member]	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment	Retained Earnings [Member] Accounting Standards Update 2016-13	Treasury Stock, Common	Treasury Stock, Common Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income [Member]	Accumulated Other Comprehensive Income [Member] Cumulative Effect, Period of Adoption, Adjustment
Balance Beginning (in shares) at Dec. 31, 2021					12,414,956
Balance beginning at Dec. 31, 2021	$ 238,604				$ 143,130		$ 126,312			$ (29,029)		$ (1,809)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,523						4,523
Other comprehensive income, net of taxes	(13,188)											(13,188)
Dividend Reinvestment and Stock Purchase Plan (in shares)					5,681
Dividend Reinvestment and Stock Purchase Plan	105				$ 105
Compensation expense relating to restricted stock (in shares)					32,554
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	197				$ 197
Dividends, Common Stock, Cash	(2,280)						(2,280)
Treasury shares purchased (in shares)					(1,051,688)
Repurchase of common stock	(21,086)									(21,086)
Balance Ending (in shares) at Mar. 31, 2022					11,401,503
Balance ending at Mar. 31, 2022	$ 206,875				$ 143,432		128,555			(50,115)		(14,997)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared per common share (usd per share)	$ 0.20
Financing Receivable, Revolving, Converted to Term Loan	$ 6,056		$ 0	$ 0
Balance Beginning (in shares) at Dec. 31, 2022	11,259,080				11,259,080	11,259,080
Balance beginning at Dec. 31, 2022	$ 200,675	$ 198,753			$ 144,069	$ 144,069	139,249	$ 137,327	$ (1,922)	(52,689)	$ (52,689)	(29,954)	$ (29,954)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,157						4,157
Other comprehensive income, net of taxes	4,950											4,950
Dividend Reinvestment and Stock Purchase Plan (in shares)					5,861
Dividend Reinvestment and Stock Purchase Plan	103				$ 103
Compensation expense relating to restricted stock (in shares)					44,150
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	316				$ 316
Dividends, Common Stock, Cash	(2,369)						(2,369)
Treasury shares purchased (in shares)					(107,028)
Repurchase of common stock	$ (1,838)									(1,838)
Balance Ending (in shares) at Mar. 31, 2023	11,202,063				11,202,063
Balance ending at Mar. 31, 2023	$ 204,072				$ 144,488		$ 139,115			$ (54,527)		$ (25,004)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Other	$ (1,922)
Dividends declared per common share (usd per share)	$ 0.21
Financing Receivable, Revolving, Converted to Term Loan	$ 1,507		$ 0	$ 0

CONSOLIDATED CONDENSED STATEM_5

CONSOLIDATED CONDENSED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Common stock dividends (in dollars per share)	$ 0.21	$ 0.20

CONSOLIDATED CONDENSED STATEM_6

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 4,157	$ 4,523
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation, amortization, and accretion	720	772
Provision for (recovery of) credit losses	(57)	49
(Benefit from) provision for deferred income taxes	(648)	93
Increase in cash surrender value of bank-owned life insurance	(271)	(265)
Loss on equity securities	31	126
Realized gain from sales of premises and equipment	0	(12)
Origination of mortgage loans for sale	(335)	(5,159)
Realized gains from sales of loans	(6)	(124)
Proceeds from sales of mortgage loans	338	5,223
Compensation expense related to restricted stock	316	197
Changes in:
Accrued interest receivable	(523)	(365)
Other assets	597	3,025
Other liabilities	(1,827)	(3,480)
TOTAL ADJUSTMENTS	(1,665)	80
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	2,492	4,603
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of equity securities	963	0
Available-for-sale	2,769	9,801
Held-to-maturity	108	99
Purchases of equity securities	(7)	(4)
Purchases of debt securities, available-for-sale	(300)	(12,092)
Payments to Acquire Federal Home Loan Bank Stock	(3,306)	0
Proceeds from Sale of Federal Home Loan Bank Stock	754	0
Net (increase) decrease in loans	6,912	(9,827)
Purchases of premises and equipment	(588)	(59)
Proceeds from sale of premises and equipment	0	12
NET CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES	7,305	(12,070)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in deposits	(1,089)	7,787
Net increase in short-term borrowings	5,045	24,746
Principal payments on long-term debt	(474)	0
Proceeds from issuance of common stock	103	105
Repurchase of common stock	(1,838)	(21,086)
Cash dividends paid on common stock	(2,369)	(2,280)
NET CASH FLOWS PROVIDED BY (USED IN) FINANCING ACTIVITIES	(622)	9,272
NET CHANGE IN CASH AND CASH EQUIVALENTS	9,175	1,805
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	22,701	18,136
CASH AND CASH EQUIVALENTS AT END OF PERIOD	31,876	19,941
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	3,433	836
Income Taxes Paid, Net	0	$ (468)
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 0

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	3 Months Ended
	Mar. 31, 2023
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Income	ACCUMULATED OTHER COMPREHENSIVE LOSS Changes in accumulated other comprehensive loss for the three months ended March 31, 2023 and 2022 were as follows (in thousands): Three Months Ended March 31, Unrealized Gains and Losses on Available-for-Sale Debt Securities Changes in Pension Plan Assets and Benefit Obligations Total 2023 Balance at beginning of period $ (29,927) (27) (29,954) Other comprehensive income, net of taxes 4,950 — 4,950 Balance at end of period $ (24,977) (27) (25,004) 2022 Balance at beginning of period $ (1,536) (273) (1,809) Other comprehensive (loss) income, net of taxes (13,189) 1 (13,188) Balance at end of period $ (14,725) (272) (14,997) There were no reclassifications out of accumulated other comprehensive loss during the three months ended March 31, 2023 and 2022.

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	BASIS OF PRESENTATION BASIS OF PRESENTATION The accompanying unaudited interim consolidated condensed financial statements include LCNB Corp. and its wholly-owned subsidiaries: LCNB National Bank and LCNB Risk Management, Inc., its captive insurance company. All material intercompany transactions and balances are eliminated in consolidation. The unaudited interim consolidated condensed financial statements have been prepared in accordance with U.S. GAAP for interim financial information and the rules and regulations of the SEC. Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations. In the opinion of management, the unaudited interim consolidated financial statements include all adjustments (consisting of normal, recurring accruals) considered necessary for a fair presentation of the Company's financial position, results of consolidated operations, and cash flows for the interim periods, as required by Regulation S-X, Rule 8-03. The consolidated condensed balance sheet as of December 31, 2022 has been derived from the audited consolidated balance sheet as of that date. The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Results of operations for the three months ended March 31, 2023 are not necessarily indicative of the results to be expected for the full year ending December 31, 2023. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements, accounting policies, and financial notes thereto included in LCNB's 2022 Annual Report on Form 10-K filed with the SEC. ADOPTION OF NEW ACCOUNTING PRONOUNCEMENTS Financial Accounting Standards (“FASB”) Accounting Standards Update (“ASU”) No. 2020-04, "Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting" ASU No. 2020-04 was issued in March 2020 and provides optional guidance for a limited period of time to ease the potential burden in accounting for or recognizing the effects of reference rate reform on financial reporting. The amendments provide optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. Originally, the amendments in this update were effective for all entities as of March 12, 2020 through December 31, 2022. ASU No. 2022-06, "Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848" extended the sunset date from December 31, 2022 to December 31, 2024. LCNB has adopted the standard and utilized the LIBOR transition relief allowed under ASU 2020-04 and ASU 2020-06. The impact was immaterial as all loans indexed to LIBOR were transitioned to another referenced index, predominately the Secured Overnight Financing Rate ("SOFR") for one, three, and six months. In all instances, LCNB was able to meet the criteria for the practical expedients and there was no impact on it's results of consolidated operations or financial position. ASU No. 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" ("ASC 326") The Company adopted ASC 326 on January 1, 2023. It significantly changed guidance for recognizing impairment of financial instruments. Previous guidance required an "incurred loss" methodology for recognizing credit losses that delayed recognition until it was probable a loss had been incurred. ASC 326 replaced the incurred loss impairment methodology with a new "current expected credit loss" ("CECL") methodology that reflects expected credit losses over the lives of the credit instruments and requires consideration of a broader range of information to estimate credit losses. ASC 326 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. It also applies to off-balance sheet credit exposures, such as loan commitments, standby letters of credit, financial guarantees, and other similar instruments. ASC 326 also made changes to the accounting for credit losses on available-for-sale debt securities. Additional disclosures are required. LCNB adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326, while prior period amounts continue to be reported in accordance with previously applicable guidance. The following table shows the impact of adopting ASC 326 on January 1, 2013 (in thousands): As Reported Pre-ASC 326 Impact of ASC 326 Adoption As Reported Under ASC 326 Assets: Loans, gross of allowance $ 1,401,278 341 1,401,619 ACL on loans (5,646) (2,196) (7,842) ACL on debt securities, held to maturity — (7) (7) Deferred tax assets, net 6,639 511 7,150 Liabilities: ACL on off-balance sheet credit exposures — 571 571 Shareholders' Equity: Retained earnings 139,249 (1,922) 137,327 ACL - LOANS The allowance for credit losses ("ACL") is a valuation account that is deducted from the loans' amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes that the uncollectability of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the allowance balance using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, delinquency level, or term as well as changes in external conditions, such as changes in unemployment rates, property values, or other relevant factors. Accrued interest receivable totaling $6.5 million at March 31, 2023 was excluded from the amortized cost basis of the estimate of credit losses and is reported in interest receivable on the consolidated condensed balance sheets. Loans are generally placed on non-accrual status at 90 days past due or when the borrower's ability to repay becomes doubtful. When a loan is placed on non-accrual status, any accrued interest is reversed and charged against interest income. ACL - LOANS - COLLECTIVELY EVALUATED The ACL is measured on a collective pool basis when similar risk characteristics exist. LCNB has identified the following portfolio segments: • Commercial and industrial loans • Commercial, secured by real estate • Real estate loans secured by owner occupied commercial real estate • Real estate loans secured by non-owner occupied commercial real estate • Real estate loans secured by farms • Real estate loans secured by multi-family dwellings • Construction loans secured by 1-4 family dwellings • Construction loans secured by other real estate • Residential real estate • Residential real estate loans secured by senior liens on 1-4 family dwellings • Residential real estate loans secured by junior liens on 1-4 family dwellings • Home equity line of credit loans • Consumer loans • Agricultural loans not secured by real estate • DDA Overdrafts Measures of the allowance for credit loss are as follows: Portfolio Segment Pool Methodology Loss Driver(s) Agricultural Ag Production and Other Farm Remaining Life N/A Commercial & industrial Commercial & Industrial Discounted Cash Flow Weighted Combined MSA Unemployment and Coincident Economic Activity (CEA) Index for Ohio Commercial, secured by real estate Commercial Real Estate (CRE) Non-Owner Occupied Discounted Cash Flow Weighted Combined MSA Unemployment Commercial, secured by real estate Commercial Real Estate (CRE) Owner Occupied Discounted Cash Flow Weighted Combined MSA Unemployment and Moody's Commercial Real Estate Price Indexes (CREPI) - US Commercial Commercial, secured by real estate Farm Real Estate Remaining Life N/A Residential real estate Home Equity Line Discounted Cash Flow Weighted Combined MSA Unemployment Consumer Installment - Direct and ODP (Consumer) Discounted Cash Flow Weighted Combined MSA Unemployment Consumer Letter of Credit Discounted Cash Flow/Manual N/A Commercial, secured by real estate Multifamily Discounted Cash Flow Weighted Combined MSA Unemployment Commercial, secured by real estate Other Construction, Land Development, and Other Land Discounted Cash Flow Weighted Combined MSA Unemployment and Weighted Combined MSA Home Price Index Consumer Overdrafts Manual N/A Other Other Loans Remaining Life N/A Residential real estate Real Estate Mortgage Discounted Cash Flow Weighted Combined MSA Unemployment Residential real estate Residential 1-4 Family Construction Discounted Cash Flow Weighted Combined MSA Unemployment and Weighted Combined MSA Home Price Index Residential real estate Second Mortgage (Residential) Discounted Cash Flow Weighted Combined MSA Unemployment *MSA referenced above combines forecasts for Cincinnati, Dayton and Columbus metro areas. **Weighted referenced above refers to weighted average of baseline and alternative scenarios Management has chosen the discounted cash flow ("DCF") methodology to estimate the quantitative portion of the allowance for credit losses on loans for all loan pools except for the farm real estate and agricultural pools, which use the weighted average remaining maturity ("WARM") methodology. A Loss Driver Analysis (“LDA”) was performed for each segment to identify potential loss drivers and create a regression model for use in forecasting cash flows. The LDA analyses for all DCF-based pools utilized LCNB’s data and peer data from the Federal Financial Institutions Examination Council's (“FFIEC”) Call Report filings. In creating the DCF model, as well as reviewing the model quarterly, management established a one-quarter reasonable and supportable forecast period with a two-quarter straight line reversion to the long-term historical average. Due to the infrequency of losses within the farm real estate and agricultural loan portfolios, LCNB elected to use peer data for a more statistically sound calculation. Key assumptions in the DCF model include the probability of default (“PD”), loss given default (“LGD”), and prepayment/curtailment rates. The model-driven PD and LGD are derived using company specific historical data. Prepayment and curtailment rates were calculated using third party studies of LCNB's data. Expected credit losses are estimated over the contractual term of the loans, adjusted for prepayments when appropriate. The contractual term excludes extensions, renewals, and modifications unless the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. Qualitative factors for the DCF and WARM methodologies include the following: • Actual and expected changes in international, national, regional, and local economic and business conditions and developments in which the Company operates that affect the collectability of financial assets; • The effect of other external factors such as the regulatory, legal and technological environments, competition, and events such as natural disasters or pandemics; and • Model risk including statistical risk, reversion risk, timing risk, and model limitation risk. ACL - LOANS - INDIVIDUALLY EVALUATED Loans that do not share risk characteristics are evaluated on an individual basis and are excluded from the collective evaluation. Management has determined that any loans which have been placed on non-performing status will be individually evaluated. When management determines that foreclosure is probable, expected credit losses for collateral dependent loans are based on the estimated fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. A loan is considered collateral dependent when the borrower is experiencing financial difficulty and the loan is expected to be repaid substantially through the operation or sale of the collateral. Other non-performing loans may estimate fair value using either the collateral valuation or the net present value of expected future cash receipts, depending on the financial situation of the borrower. ACL - HELD-TO-MATURITY (“HTM”) DEBT SECURITIES Expected credit losses on HTM debt securities are measured on a collective basis by major security type. Accrued interest receivable on HTM securities totaled $188,000 at March 31, 2023 and is excluded from the estimate of credit losses. The HTM securities portfolio consists of taxable and nontaxable municipal securities from local governmental entities. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. At the time of adoption, the estimated reserve was immaterial. ACL - AVAILABLE-FOR-SALE (“AFS”) DEBT SECURITIES For AFS debt securities in an unrealized loss position, LCNB first assesses whether it intends to sell, or it is more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For AFS debt securities that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any decline in fair value that has not been recorded through an allowance for credit losses is recognized in other comprehensive income, net of applicable taxes. Changes in the ACL are recorded as a provision for (or recovery of) credit loss expense. Losses are charged against allowance when management believes that uncollectability of an AFS debt security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on AFS debt securities totaled $1.3 million at March 31, 2023 and is excluded from the estimate of credit losses. ACL - OFF-BALANCE SHEET CREDIT EXPOSURES LCNB estimates expected credit losses over the contractual period during which it is exposed to credit risk by a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The allowance for credit losses on off-balance sheet credit exposures is adjusted as a provision for credit loss expense. The estimate includes consideration of the likelihood that funding will occur and an estimate is made of expected credit losses on commitments expected to be funded over their estimated lives. Funding rates are based on a historical analysis of the Company’s portfolio, while estimates of credit losses are determined using the same loss rates as funded loans. REGULATORY CAPITAL Federal banking regulatory agencies allow an optional phase-in period of three years for banks to absorb the impact to regulatory capital of implementing CECL. LCNB has elected not to exercise this option and the full impact of adopting ASU No. 2016-13 is included in regulatory capital as of March 31, 2023. Adoption of the ASU did not materially affect LCNB's regulatory capital ratios. ASU No. 2022-02, "Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures" ASU No. 2022-02 was issued in March 2022 and became effective for LCNB on January 1, 2023. These amendments eliminated previous TDR recognition and measurement guidance and, instead, required that an entity evaluate whether the modification represents a new loan or a continuation of an existing loan. The amendments also enhance disclosure requirements and introduce new disclosure requirements for certain modifications to borrowers experiencing financial difficulties. Additionally, the amendments require the disclosure of current-period gross charge-offs by year of origination. RECENT ACCOUNTING PRONOUNCEMENTS NOT YET EFFECTIVE From time to time the FASB issues an ASU to communicate changes to U.S. GAAP. The following information provides brief summaries of newly issued but not yet effective ASUs that could have an effect on LCNB’s financial position or results of consolidated operations: ASU No. 2023-02, "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a Consensus of the Emerging Issues Task Force)" ASU No. 2023-02 was issued in March 2023 and allows reporting entities the option to use the proportional amortization method to account for equity investments made primarily for the purpose of receiving income tax credits and other income tax benefits when certain requirements are met, regardless of the tax credit program from which the income tax credits are received. The proportional amortization method was previously limited to Low-Income Housing Tax Credit investments. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the income tax credits and other income tax benefits received and recognizes the net amortization and income tax credits and other income tax benefits in the income statement as a component of income tax expense (benefit). For public business entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted. LCNB does not expect adoption of ASU No. 2023-02 to have a material impact on its results of consolidated operations or financial position.

Investment Securities

Investment Securities	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Investment Securities	INVESTMENT SECURITIES The amortized cost and estimated fair value of debt securities and the allowance for credit losses of securities held-to-maturity at March 31, 2023 and December 31, 2022 are summarized as follows (in thousands): Amortized Unrealized Unrealized Fair March 31, 2023 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 84,865 — 6,968 77,897 U.S. Agency notes 89,093 — 9,257 79,836 Corporate bonds 7,450 — 823 6,627 U.S. Agency mortgage-backed securities 88,229 8 9,847 78,390 Municipal securities: Non-taxable 8,872 — 284 8,588 Taxable 46,533 2 4,446 42,089 $ 325,042 10 31,625 293,427 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 16,339 10 984 15,365 Taxable 3,431 — 354 3,077 $ 19,770 10 1,338 18,442 December 31, 2022 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 84,927 — 8,480 76,447 U.S. Agency notes 89,160 — 11,184 77,976 Corporate Bonds 7,450 13 778 6,685 U.S. Agency mortgage-backed securities 90,746 5 11,311 79,440 Municipal securities: — Non-taxable 8,892 — 368 8,524 Taxable 46,556 1 5,779 40,778 $ 327,731 $ 19 37,900 289,850 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 16,447 10 594 15,863 Taxable 3,431 — 409 3,022 $ 19,878 10 1,003 18,885 The Company estimated the expected credit losses at March 31, 2023 to be immaterial based on the composition of the securities portfolio. Information concerning debt securities with gross unrealized losses at March 31, 2023 and December 31, 2022, aggregated by length of time that individual securities have been in a continuous loss position, is as follows (dollars in thousands): Less than Twelve Months Twelve Months or Greater Fair Unrealized Fair Unrealized March 31, 2023 Available-for-Sale: U.S. Treasury notes $ 6,577 26 71,321 6,942 U.S. Agency notes — — 79,835 9,257 Corporate bonds 1,871 79 4,756 744 U.S. Agency mortgage-backed securities 5,891 104 71,902 9,743 Municipal securities: Non-taxable 1,579 6 5,959 278 Taxable 5,529 169 36,378 4,277 $ 21,447 384 270,151 31,241 Held-to-Maturity: Municipal securities: Non-taxable $ 6,759 508 6,932 476 Taxable — — 3,077 354 $ 6,759 508 10,009 830 December 31, 2022 Available-for-Sale: U.S. Treasury notes $ 16,521 931 59,927 7,549 U.S. Agency notes 7,729 543 70,247 10,641 Corporate Bonds 2,667 283 3,255 495 U.S. Agency mortgage-backed securities 41,543 3,597 37,282 7,714 Municipal securities: Non-taxable 6,831 248 893 120 Taxable 22,162 1,951 18,435 3,828 $ 97,453 7,553 190,039 30,347 Held-to-Maturity: Municipal securities: Non-taxable $ 9,567 593 31 1 Taxable 2,811 370 212 39 $ 12,378 963 243 40 LCNB has not specifically identified available-for-sale securities in a loss position that it intends to sell in the near term and does not believe that it will be required to sell any such securities. Securities are reviewed on a quarterly basis to assess declines in fair value for credit losses. Consideration is given to such factors as the credit rating of the borrower, market conditions such as current interest rates, any adverse conditions specific to the security, and delinquency status on contractual payments. For the three months ended March 31, 2023 and 2022, management concluded that, in all instances, fair values were less than carrying values due to market and other factors and that no credit loss provisions were required. Debt securities with a market value of $129.0 million and $166.4 million at March 31, 2023 and December 31, 2022, respectively, were pledged to secure public deposits and for other purposes required or as permitted by law. Excluding holdings in U.S. Treasury securities and U.S. Government Agencies, there were no investments in securities of any issuer that exceeded 10% of LCNB's consolidated shareholders' equity at March 31, 2023. Contractual maturities of debt securities at March 31, 2023 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 Fair Amortized Fair Due within one year $ 15,219 15,060 755 754 Due from one to five years 145,761 132,899 3,628 3,501 Due from five to ten years 75,103 66,423 2,440 2,290 Due after ten years 730 655 12,947 11,897 236,813 215,037 19,770 18,442 U.S. Agency mortgage-backed securities 88,229 78,390 — — $ 325,042 293,427 19,770 18,442 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 condensed 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 March 31, 2023 on its investments in equity securities without a readily determinable fair value. The cost and estimated fair value of equity securities with a readily determinable fair value at March 31, 2023 and December 31, 2022 are summarized as follows (in thousands): March 31, 2023 December 31, 2022 AmortizedCost Fair Amortized Cost Fair Mutual funds $ 1,391 1,219 1,429 1,234 Equity securities 10 67 778 1,039 Total equity securities with a readily determinable fair value $ 1,401 1,286 2,207 2,273 Changes in the fair value of equity securities with a readily determinable fair value for the three months ended March 31, 2023 and 2022 were as follows (in thousands): Three Months Ended 2023 2022 Net losses recognized (31) (126) Less net realized gains on equity securities sold 151 — Net unrealized losses recognized and still held at period end (182) (126)

Affordable Housing Tax Credit L

Affordable Housing Tax Credit Limited Partnership	3 Months Ended
	Mar. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Affordable Housing Tax Credit Limited Partnership	AFFORDABLE HOUSING TAX CREDIT LIMITED PARTNERSHIP INVESTMENTS LCNB is a limited partner in multiple limited partnerships that sponsor affordable housing projects utilizing the Low Income Housing Tax Credit pursuant to Section 42 of the Internal Revenue Code. The purpose of the investments is to achieve a satisfactory return on capital, to facilitate the sale of additional affordable housing product offerings, and to assist in achieving goals associated with the Community Reinvestment Act. The primary activities of the limited partnerships include the identification, development, and operation of multi-family housing that is leased to qualifying residential tenants. The following table presents the balances of LCNB's affordable housing tax credit investments and related unfunded commitments at March 31, 2023 and December 31, 2022 (in thousands): March 31, December 31, Affordable housing tax credit investment $ 16,950 16,950 Less amortization 3,625 3,268 Net affordable housing tax credit investment $ 13,325 13,682 Unfunded commitment $ 6,852 7,185 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 condensed balance sheets. LCNB expects to fund the unfunded commitment over ten years. The following table presents other information relating to LCNB's affordable housing tax credit investments for the three months ended March 31, 2023 and 2022 (in thousands): Three Months Ended March 31, 2023 2022 Tax credits and other tax benefits recognized $ 430 357 Tax credit amortization expense included in provision for income taxes 357 297

Deposits

Deposits	3 Months Ended
	Mar. 31, 2023
Statement of Financial Position [Abstract]
Deposits	DEPOSITS The following table presents the composition of LCNB's deposits at March 31, 2023 and December 31, 2022 (in thousands): March 31, December 31, Demand deposits $ 473,345 505,824 NOW and money fund deposits 519,293 510,324 Savings deposits 406,354 432,322 IRA and time certificates 204,889 156,500 Total $ 1,603,881 1,604,970 Contractual maturities of time deposits at March 31, 2023 were as follows (in thousands): April 1, 2023 - March 31, 2024 $ 75,994 April 1, 2024 - March 31, 2025 108,895 April 1, 2025 - March 31, 2026 7,447 April 1, 2026 - March 31, 2027 7,931 April 1, 2027 - March 31, 2028 3,327 Thereafter 1,295 $ 204,889 The aggregate amount of time deposits in denominations of $250,000 or more at March 31, 2023 and December 31, 2022 was $30.6 million and $16.1 million, respectively.

Borrowings

Borrowings	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Borrowings	BORROWINGS Long-term debt at March 31, 2023 and December 31, 2022 was as follows (dollars in thousands): March 31, 2023 December 31, 2022 Amount Rate Amount Rate Term loan $ 13,598 4.25 % $ 14,072 4.25 % FHLB long-term advances 5,000 3.02 % 5,000 3.02 % $ 18,598 3.92 % $ 19,072 3.93 % The term loan with a correspondant financial institution bears a fixed interest rate of 4.25%, amortizes quarterly, and has a final balloon payment due on June 15, 2025. The FHLB advances at March 31, 2023 and December 31, 2022 had interest rates of 3.02%. All advances from the FHLB of Cincinnati are secured by a blanket pledge of LCNB's 1-4 family first lien mortgage loans in the amount of approximately $268 million and $270 million at March 31, 2023 and December 31, 2022, respectively. Remaining borrowing capacity, including short-term borrowing arrangements, at March 31, 2023 was approximately $127.9 million. Contractual maturities of long-term debt at March 31, 2023 and December 31, 2022 were as follows ( in thousands): March 31, December 31, April 1, 2023 - March 31, 2024 $ 6,937 6,918 April 1, 2024 - March 31, 2025 11,661 2,001 April 1, 2025 - March 31, 2026 — 10,153 Total $ 18,598 19,072 Short-term borrowings at March 31, 2023 and December 31, 2022 were as follows (dollars in thousands): March 31, 2023 December 31, 2022 Amount Rate Amount Rate Revolving line of credit $ 1,500 7.75 % $ 3,000 7.25 % Other lines of credit — — % 18,455 5.00 % FHLB short-term advances 75,000 5.00 % 50,000 4.40 % 76,500 5.05 % $ 71,455 4.67 % At March 31, 2023, LCNB Corp. had a short-term revolving line of credit arrangement with a financial institution for a maximum amount of $5 million at an interest rate equal to the Wall Street Journal Prime Rate minus 25 basis points. This agreement expires on June 15, 2023. At March 31, 2023, LCNB had a short-term line of credit borrowing arrangement with a correspondent financial institution. Under the terms of the arrangement, LCNB can borrow up to $30 million at an interest rate equal to the lending institution’s federal funds rate plus a spread of 50 basis points. The Company had no short-term borrowings outstanding under this arrangement at March 31, 2023. At March 31, 2023, LCNB had 2 short-term borrowing arrangements with the FHLB of Cincinnati. Under the terms of a REPO Based Advance program, LCNB can borrow up to $95.0 million in short-term advances, subject to total remaining borrowing capacity limitations mentioned above. Available terms range from one day to one year. The interest rate is the published rate in effect at the time of the advance. Under the terms of a Cash Management Advance program, LCNB can borrow up to $95.0 million in short-term advances, subject to total remaining borrowing capacity limitations mentioned above. LCNB can select a variable rate of interest for up to ninety days or a fixed rate of interest for a maximum of thirty days. The interest rate is the published rate in effect at the time of the advance. Both arrangements expire on February 8, 2024.

Leases

Leases	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Leases	LEASES Lease expenses for offices are included in the consolidated condensed statements of income in net occupancy expense and lease expenses for equipment and ATMs are included in equipment expense. Components of lease expense for the three months ended March 31, 2023 were as follows (in thousands): Three Months Ended 2023 2022 Operating lease expense 181 159 Short-term lease expense 30 34 Variable lease expense 1 — Other 5 3 Total lease expense 217 196 Other information related to leases at March 31, 2023 were as follows (dollars in thousands): Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 186 Right-of-use assets obtained in exchange for new operating lease liabilities $ — Weighted average remaining lease term in years for operating leases 32.3 Weighted average discount rate for operating leases 3.47 %

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows: Three Months Ended March 31, 2023 2022 Statutory tax rate 21.0 % 21.0 % Increase (decrease) resulting from: Tax exempt interest (0.7) % (0.7) % Tax exempt income on bank-owned life insurance (1.1) % (1.0) % Captive insurance premium income (1.0) % (0.9) % Other, net (0.4) % (1.0) % Effective tax rate 17.8 % 17.4 %

Commitments and Contingent Liab

Commitments and Contingent Liabilities	3 Months Ended
	Mar. 31, 2023
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. These financial instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the balance sheets. Exposure to credit loss in the event of nonperformance by the other parties to financial instruments for commitments to extend credit is represented by the contract amount of those instruments. 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 March 31, 2023 and December 31, 2022 were as follows (in thousands): March 31, 2023 December 31, 2022 Commitments to extend credit: Commercial loans $ 33,163 22,823 Other loans Fixed rate 3,643 191 Adjustable rate 2,106 1,422 Unused lines of credit: Fixed rate 40,277 41,558 Adjustable rate 207,102 238,876 Unused overdraft protection amounts on demand and NOW accounts 16,556 16,566 Standby letters of credit 5 5 Total commitments $ 302,852 321,441 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Unused lines of credit include amounts not drawn on line of credit loans. Commitments to extend credit and unused lines of credit generally have fixed expiration dates or other termination clauses. 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 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 evaluates each customer's credit worthiness on a case-by-case basis. The amount of collateral obtained is based on management's credit evaluation of the borrower and may include accounts receivable, inventory, residential realty, income-producing commercial property, agricultural property, and property, plant, and equipment. 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 March 31, 2023 totaled approximately $2.6 million. Management believes that LCNB has sufficient liquidity to fund its lending and capital expenditure commitments. LCNB and its subsidiaries are parties to various claims and proceedings arising in the normal course of business. Management, after consultation with legal counsel, believes that the liabilities, if any, arising from such proceedings and claims will not be material to LCNB's consolidated financial position or results of operations.

Retirement Plans

Retirement Plans	3 Months Ended
	Mar. 31, 2023
Retirement Benefits [Abstract]
Retirement Plans	RETIREMENT PLANS LCNB participates in a noncontributory defined benefit multi-employer retirement plan that covers substantially all regular full-time employees hired before January 1, 2009. Employees hired before this date who received a benefit reduction under certain amendments to the defined benefit retirement plan receive an automatic contribution of 5% or 7% of their annual compensation, depending on the sum of an employee's age and vesting service, into their defined contribution plans (401(k) plans), regardless of the contributions made by the employees. These contributions are made annually and these employees do not receive any employer matches to their 401(k) contributions. Employees hired on or after January 1, 2009 receive a 50% employer match on their contributions into the 401(k) plan, up to a maximum LCNB contribution of 3% of each individual employee's annual compensation. Funding and administrative costs of the qualified noncontributory defined benefit retirement plan and 401(k) plan charged to pension and other employee benefits in the consolidated condensed statements of income for the three-month period ended March 31, 2023 and 2022 were as follows (in thousands): Three Months Ended 2023 2022 Qualified noncontributory defined benefit retirement plan $ 339 308 401(k) plan 200 180 Certain highly compensated former employees participate in a nonqualified defined benefit retirement plan. The nonqualified plan ensures that participants receive the full amount of benefits to which they would have been entitled under the noncontributory defined benefit retirement plan in the absence of limits on benefit levels imposed by certain sections of the Internal Revenue Code. This plan is limited to the original participants and no new participants have been added. The components of net periodic pension cost of the nonqualified defined benefit retirement plan for the three months ended March 31, 2023 and 2022 are summarized as follows (in thousands): Three Months Ended 2023 2022 Interest cost $ 19 12 Amortization of unrecognized net loss — 2 Net periodic pension cost $ 19 14 Amounts recognized in accumulated other comprehensive loss, net of tax, for the nonqualified defined benefit retirement plan for the three months ended March 31, 2023 and 2022 were as follows (in thousands): Three Months Ended 2023 2022 Net actuarial gain $ — (1)

Earnings Per Common Share

Earnings Per Common Share	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Common Share	EARNINGS PER COMMON SHARE LCNB has granted restricted stock awards with non-forfeitable dividend rights, which are considered participating securities. Accordingly, earnings per share is computed using the two-class method as required by ASC No. 260-10-45. Basic earnings per common share is calculated by dividing net income allocated to common shareholders by the weighted average number of common shares outstanding during the period, which excludes the participating securities. Diluted earnings per common share is adjusted for the dilutive effects of stock options, warrants, and restricted stock. The diluted average number of common shares outstanding has been increased for the assumed exercise of stock options and warrants with proceeds used to purchase treasury shares at the average market price for the period. Earnings per share for the three months ended March 31, 2023 and 2022 were calculated as follows (dollars in thousands, except share and per share data): Three Months Ended 2023 2022 Net income $ 4,157 4,523 Less allocation of earnings and dividends to participating securities 30 24 Net income allocated to common shareholders $ 4,127 4,499 Weighted average common shares outstanding, gross 11,270,010 11,878,451 Less average participating securities 80,840 59,837 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 11,189,170 11,818,614 Add dilutive effect of: Stock options — — Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share 11,189,170 11,818,614 Earnings per common share: Basic $ 0.37 0.38 Diluted 0.37 0.38

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS LCNB measures certain assets at fair value using various valuation techniques and assumptions, depending on the nature of the asset. Fair value is defined as the price that would be received from the sale of an asset in an orderly transaction between market participants at the measurement date. The inputs to the valuation techniques used to measure fair value are assigned to one of three broad levels: • Level 1 – quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the reporting date. • Level 2 – inputs other than quoted prices included within level 1 that are observable for the asset or liability either directly or indirectly. Level 2 inputs may include quoted prices for similar assets in active markets, quoted prices for identical assets or liabilities in markets that are not active, inputs other than quoted prices (such as interest rates or yield curves) that are observable for the asset or liability, and inputs that are derived from or corroborated by observable market data. • Level 3 – inputs that are unobservable for the asset or liability. 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 condensed statements of income. Fair values for equity securities are determined based on market quotations (level 1). At December 31, 2022, LCNB had investments in two mutual funds that were traded in active markets and their fair values were based on market quotations (level 1). These two mutual funds were sold during the first quarter of 2023. Investments in another two mutual funds are measured at fair value using net asset values and are considered level 1 because the net asset values 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. LCNB utilizes a pricing service for determining the fair values of its debt securities. Methods and significant assumptions used to estimate fair value were as follows: • Fair values 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 individually evaluated collateral dependent loans (or impaired loans prior to the adoption of ASC 326), other real estate owned, and other repossessed assets. LCNB does not record loans at fair value on a recurring basis. However, from time to time, nonrecurring fair value adjustments to collateral dependent loans are recorded to reflect partial write-downs or specific reserves that are based on the observable market price or current estimated value of the collateral. These loans are reported in the nonrecurring table below at initial recognition of significant borrower distress and on an ongoing basis until recovery or charge-off. The fair values of distressed loans are determined using either the sales comparison approach or income approach. Respective unobservable inputs for the approaches consist of adjustments for differences between comparable sales and the utilization of appropriate capitalization rates. The following table summarizes the valuation of LCNB's assets recorded at fair value by input levels as of March 31, 2023 and December 31, 2022 (in thousands): Fair Value Measurements at the End of Fair Value Measurements Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs Significant Unobservable Inputs March 31, 2023 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 67 67 — — Mutual funds measured at net asset value 1,219 1,219 — — Debt securities, available-for-sale: U.S. Treasury notes 77,897 77,897 — — U.S. Agency notes 79,836 — 79,836 — Corporate bonds 6,627 — 6,627 — U.S. Agency mortgage-backed securities 78,390 — 78,390 — Municipal securities: Non-taxable 8,588 — 8,588 — Taxable 42,089 — 42,089 — Total recurring fair value measurements $ 294,713 79,183 215,530 — Nonrecurring fair value measurements: Individually evaluated loans $ 1,018 — — 1,018 Total nonrecurring fair value measurements $ 1,018 — — 1,018 December 31, 2022 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 1,039 1,039 — — Mutual funds 41 41 — — Mutual funds measured at net asset value 1,193 1,193 — — Debt securities, available-for-sale: U.S. Treasury notes 76,447 76,447 — — U.S. Agency notes 77,976 — 77,976 — Corporate bonds 6,685 — 6,685 — U.S. Agency mortgage-backed securities 79,440 — 79,440 — Municipal securities: Non-taxable 8,524 — 8,524 — Taxable 40,778 — 40,778 — Total recurring fair value measurements $ 292,123 78,720 213,403 — Nonrecurring fair value measurements: Individually evaluated loans $ 923 — — 923 Total nonrecurring fair value measurements $ 923 — — 923 The following table presents quantitative information about unobservable inputs used in nonrecurring level 3 fair value measurements at March 31, 2023 and December 31, 2022 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average March 31, 2023 Individually evaluated collateral dependent loans $ 3 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable December 31, 2022 Individually evaluated loans $ — Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Individually evaluated loans 923 Discounted cash flows Discount rate 8.13 % 4.63 % 6.04 % Carrying amounts and estimated fair values of financial instruments as of March 31, 2023 and December 31, 2022 were as follows (in thousands): Fair Value Measurements at the End of Carrying Fair Quoted Significant Other Observable Inputs Significant Unobservable Inputs March 31, 2023 FINANCIAL ASSETS: Cash and cash equivalents $ 31,876 31,876 31,876 — — Debt securities, held-to-maturity, net 19,763 18,442 — — 18,442 Loans, net 1,386,972 1,229,404 — — 1,229,404 Accrued interest receivable 8,005 8,005 — 8,005 — FINANCIAL LIABILITIES: Deposits 1,603,881 1,603,113 1,398,992 204,121 — Short-term borrowings 76,500 76,500 76,500 — — Long-term debt 18,598 18,558 — 18,558 — Accrued interest payable 854 854 — 854 — December 31, 2022 FINANCIAL ASSETS: Cash and cash equivalents $ 22,701 22,701 22,701 — — Debt securities, held-to-maturity, net 19,878 18,885 — — 18,885 Loans, net 1,395,632 1,219,112 — — 1,219,112 Accrued interest receivable 7,482 7,482 — 7,482 — FINANCIAL LIABILITIES: Deposits 1,604,970 1,604,380 1,448,470 155,910 — Short-term borrowings 71,455 71,455 71,455 — — Long-term debt 19,072 18,573 — 18,573 — Accrued interest payable 311 311 — 311 — 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 March 31, 2023 and December 31, 2022.

Accounting Policies (Policies)

Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Recent Accounting Pronouncements	ADOPTION OF NEW ACCOUNTING PRONOUNCEMENTS Financial Accounting Standards (“FASB”) Accounting Standards Update (“ASU”) No. 2020-04, "Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting" ASU No. 2020-04 was issued in March 2020 and provides optional guidance for a limited period of time to ease the potential burden in accounting for or recognizing the effects of reference rate reform on financial reporting. The amendments provide optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. Originally, the amendments in this update were effective for all entities as of March 12, 2020 through December 31, 2022. ASU No. 2022-06, "Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848" extended the sunset date from December 31, 2022 to December 31, 2024. LCNB has adopted the standard and utilized the LIBOR transition relief allowed under ASU 2020-04 and ASU 2020-06. The impact was immaterial as all loans indexed to LIBOR were transitioned to another referenced index, predominately the Secured Overnight Financing Rate ("SOFR") for one, three, and six months. In all instances, LCNB was able to meet the criteria for the practical expedients and there was no impact on it's results of consolidated operations or financial position. ASU No. 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" ("ASC 326") The Company adopted ASC 326 on January 1, 2023. It significantly changed guidance for recognizing impairment of financial instruments. Previous guidance required an "incurred loss" methodology for recognizing credit losses that delayed recognition until it was probable a loss had been incurred. ASC 326 replaced the incurred loss impairment methodology with a new "current expected credit loss" ("CECL") methodology that reflects expected credit losses over the lives of the credit instruments and requires consideration of a broader range of information to estimate credit losses. ASC 326 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. It also applies to off-balance sheet credit exposures, such as loan commitments, standby letters of credit, financial guarantees, and other similar instruments. ASC 326 also made changes to the accounting for credit losses on available-for-sale debt securities. Additional disclosures are required. LCNB adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326, while prior period amounts continue to be reported in accordance with previously applicable guidance. The following table shows the impact of adopting ASC 326 on January 1, 2013 (in thousands): As Reported Pre-ASC 326 Impact of ASC 326 Adoption As Reported Under ASC 326 Assets: Loans, gross of allowance $ 1,401,278 341 1,401,619 ACL on loans (5,646) (2,196) (7,842) ACL on debt securities, held to maturity — (7) (7) Deferred tax assets, net 6,639 511 7,150 Liabilities: ACL on off-balance sheet credit exposures — 571 571 Shareholders' Equity: Retained earnings 139,249 (1,922) 137,327 ACL - LOANS The allowance for credit losses ("ACL") is a valuation account that is deducted from the loans' amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes that the uncollectability of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the allowance balance using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, delinquency level, or term as well as changes in external conditions, such as changes in unemployment rates, property values, or other relevant factors. Accrued interest receivable totaling $6.5 million at March 31, 2023 was excluded from the amortized cost basis of the estimate of credit losses and is reported in interest receivable on the consolidated condensed balance sheets. Loans are generally placed on non-accrual status at 90 days past due or when the borrower's ability to repay becomes doubtful. When a loan is placed on non-accrual status, any accrued interest is reversed and charged against interest income. ACL - LOANS - COLLECTIVELY EVALUATED The ACL is measured on a collective pool basis when similar risk characteristics exist. LCNB has identified the following portfolio segments: • Commercial and industrial loans • Commercial, secured by real estate • Real estate loans secured by owner occupied commercial real estate • Real estate loans secured by non-owner occupied commercial real estate • Real estate loans secured by farms • Real estate loans secured by multi-family dwellings • Construction loans secured by 1-4 family dwellings • Construction loans secured by other real estate • Residential real estate • Residential real estate loans secured by senior liens on 1-4 family dwellings • Residential real estate loans secured by junior liens on 1-4 family dwellings • Home equity line of credit loans • Consumer loans • Agricultural loans not secured by real estate • DDA Overdrafts Measures of the allowance for credit loss are as follows: Portfolio Segment Pool Methodology Loss Driver(s) Agricultural Ag Production and Other Farm Remaining Life N/A Commercial & industrial Commercial & Industrial Discounted Cash Flow Weighted Combined MSA Unemployment and Coincident Economic Activity (CEA) Index for Ohio Commercial, secured by real estate Commercial Real Estate (CRE) Non-Owner Occupied Discounted Cash Flow Weighted Combined MSA Unemployment Commercial, secured by real estate Commercial Real Estate (CRE) Owner Occupied Discounted Cash Flow Weighted Combined MSA Unemployment and Moody's Commercial Real Estate Price Indexes (CREPI) - US Commercial Commercial, secured by real estate Farm Real Estate Remaining Life N/A Residential real estate Home Equity Line Discounted Cash Flow Weighted Combined MSA Unemployment Consumer Installment - Direct and ODP (Consumer) Discounted Cash Flow Weighted Combined MSA Unemployment Consumer Letter of Credit Discounted Cash Flow/Manual N/A Commercial, secured by real estate Multifamily Discounted Cash Flow Weighted Combined MSA Unemployment Commercial, secured by real estate Other Construction, Land Development, and Other Land Discounted Cash Flow Weighted Combined MSA Unemployment and Weighted Combined MSA Home Price Index Consumer Overdrafts Manual N/A Other Other Loans Remaining Life N/A Residential real estate Real Estate Mortgage Discounted Cash Flow Weighted Combined MSA Unemployment Residential real estate Residential 1-4 Family Construction Discounted Cash Flow Weighted Combined MSA Unemployment and Weighted Combined MSA Home Price Index Residential real estate Second Mortgage (Residential) Discounted Cash Flow Weighted Combined MSA Unemployment *MSA referenced above combines forecasts for Cincinnati, Dayton and Columbus metro areas. **Weighted referenced above refers to weighted average of baseline and alternative scenarios Management has chosen the discounted cash flow ("DCF") methodology to estimate the quantitative portion of the allowance for credit losses on loans for all loan pools except for the farm real estate and agricultural pools, which use the weighted average remaining maturity ("WARM") methodology. A Loss Driver Analysis (“LDA”) was performed for each segment to identify potential loss drivers and create a regression model for use in forecasting cash flows. The LDA analyses for all DCF-based pools utilized LCNB’s data and peer data from the Federal Financial Institutions Examination Council's (“FFIEC”) Call Report filings. In creating the DCF model, as well as reviewing the model quarterly, management established a one-quarter reasonable and supportable forecast period with a two-quarter straight line reversion to the long-term historical average. Due to the infrequency of losses within the farm real estate and agricultural loan portfolios, LCNB elected to use peer data for a more statistically sound calculation. Key assumptions in the DCF model include the probability of default (“PD”), loss given default (“LGD”), and prepayment/curtailment rates. The model-driven PD and LGD are derived using company specific historical data. Prepayment and curtailment rates were calculated using third party studies of LCNB's data. Expected credit losses are estimated over the contractual term of the loans, adjusted for prepayments when appropriate. The contractual term excludes extensions, renewals, and modifications unless the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. Qualitative factors for the DCF and WARM methodologies include the following: • Actual and expected changes in international, national, regional, and local economic and business conditions and developments in which the Company operates that affect the collectability of financial assets; • The effect of other external factors such as the regulatory, legal and technological environments, competition, and events such as natural disasters or pandemics; and • Model risk including statistical risk, reversion risk, timing risk, and model limitation risk. ACL - LOANS - INDIVIDUALLY EVALUATED Loans that do not share risk characteristics are evaluated on an individual basis and are excluded from the collective evaluation. Management has determined that any loans which have been placed on non-performing status will be individually evaluated. When management determines that foreclosure is probable, expected credit losses for collateral dependent loans are based on the estimated fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. A loan is considered collateral dependent when the borrower is experiencing financial difficulty and the loan is expected to be repaid substantially through the operation or sale of the collateral. Other non-performing loans may estimate fair value using either the collateral valuation or the net present value of expected future cash receipts, depending on the financial situation of the borrower. ACL - HELD-TO-MATURITY (“HTM”) DEBT SECURITIES Expected credit losses on HTM debt securities are measured on a collective basis by major security type. Accrued interest receivable on HTM securities totaled $188,000 at March 31, 2023 and is excluded from the estimate of credit losses. The HTM securities portfolio consists of taxable and nontaxable municipal securities from local governmental entities. The estimate of expected credit losses considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. At the time of adoption, the estimated reserve was immaterial. ACL - AVAILABLE-FOR-SALE (“AFS”) DEBT SECURITIES For AFS debt securities in an unrealized loss position, LCNB first assesses whether it intends to sell, or it is more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For AFS debt securities that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any decline in fair value that has not been recorded through an allowance for credit losses is recognized in other comprehensive income, net of applicable taxes. Changes in the ACL are recorded as a provision for (or recovery of) credit loss expense. Losses are charged against allowance when management believes that uncollectability of an AFS debt security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on AFS debt securities totaled $1.3 million at March 31, 2023 and is excluded from the estimate of credit losses. ACL - OFF-BALANCE SHEET CREDIT EXPOSURES LCNB estimates expected credit losses over the contractual period during which it is exposed to credit risk by a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The allowance for credit losses on off-balance sheet credit exposures is adjusted as a provision for credit loss expense. The estimate includes consideration of the likelihood that funding will occur and an estimate is made of expected credit losses on commitments expected to be funded over their estimated lives. Funding rates are based on a historical analysis of the Company’s portfolio, while estimates of credit losses are determined using the same loss rates as funded loans. REGULATORY CAPITAL Federal banking regulatory agencies allow an optional phase-in period of three years for banks to absorb the impact to regulatory capital of implementing CECL. LCNB has elected not to exercise this option and the full impact of adopting ASU No. 2016-13 is included in regulatory capital as of March 31, 2023. Adoption of the ASU did not materially affect LCNB's regulatory capital ratios. ASU No. 2022-02, "Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures" ASU No. 2022-02 was issued in March 2022 and became effective for LCNB on January 1, 2023. These amendments eliminated previous TDR recognition and measurement guidance and, instead, required that an entity evaluate whether the modification represents a new loan or a continuation of an existing loan. The amendments also enhance disclosure requirements and introduce new disclosure requirements for certain modifications to borrowers experiencing financial difficulties. Additionally, the amendments require the disclosure of current-period gross charge-offs by year of origination. RECENT ACCOUNTING PRONOUNCEMENTS NOT YET EFFECTIVE From time to time the FASB issues an ASU to communicate changes to U.S. GAAP. The following information provides brief summaries of newly issued but not yet effective ASUs that could have an effect on LCNB’s financial position or results of consolidated operations: ASU No. 2023-02, "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a Consensus of the Emerging Issues Task Force)" ASU No. 2023-02 was issued in March 2023 and allows reporting entities the option to use the proportional amortization method to account for equity investments made primarily for the purpose of receiving income tax credits and other income tax benefits when certain requirements are met, regardless of the tax credit program from which the income tax credits are received. The proportional amortization method was previously limited to Low-Income Housing Tax Credit investments. Under the proportional amortization method, an entity amortizes the initial cost of the investment in proportion to the income tax credits and other income tax benefits received and recognizes the net amortization and income tax credits and other income tax benefits in the income statement as a component of income tax expense (benefit). For public business entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is permitted. LCNB does not expect adoption of ASU No. 2023-02 to have a material impact on its results of consolidated operations or financial position.

Investment Securities (Tables)

Investment Securities (Tables)	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Gain (Loss) on Securities	Changes in the fair value of equity securities with a readily determinable fair value for the three months ended March 31, 2023 and 2022 were as follows (in thousands): Three Months Ended 2023 2022 Net losses recognized (31) (126) Less net realized gains on equity securities sold 151 — Net unrealized losses recognized and still held at period end (182) (126)
Realized Gain (Loss) on Investments
Marketable Securities	The cost and estimated fair value of equity securities with a readily determinable fair value at March 31, 2023 and December 31, 2022 are summarized as follows (in thousands): March 31, 2023 December 31, 2022 AmortizedCost Fair Amortized Cost Fair Mutual funds $ 1,391 1,219 1,429 1,234 Equity securities 10 67 778 1,039 Total equity securities with a readily determinable fair value $ 1,401 1,286 2,207 2,273
Investments Classified by Contractual Maturity Date	Contractual maturities of debt securities at March 31, 2023 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 Fair Amortized Fair Due within one year $ 15,219 15,060 755 754 Due from one to five years 145,761 132,899 3,628 3,501 Due from five to ten years 75,103 66,423 2,440 2,290 Due after ten years 730 655 12,947 11,897 236,813 215,037 19,770 18,442 U.S. Agency mortgage-backed securities 88,229 78,390 — — $ 325,042 293,427 19,770 18,442
Schedule of Unrealized Loss on Investments	Information concerning debt securities with gross unrealized losses at March 31, 2023 and December 31, 2022, aggregated by length of time that individual securities have been in a continuous loss position, is as follows (dollars in thousands): Less than Twelve Months Twelve Months or Greater Fair Unrealized Fair Unrealized March 31, 2023 Available-for-Sale: U.S. Treasury notes $ 6,577 26 71,321 6,942 U.S. Agency notes — — 79,835 9,257 Corporate bonds 1,871 79 4,756 744 U.S. Agency mortgage-backed securities 5,891 104 71,902 9,743 Municipal securities: Non-taxable 1,579 6 5,959 278 Taxable 5,529 169 36,378 4,277 $ 21,447 384 270,151 31,241 Held-to-Maturity: Municipal securities: Non-taxable $ 6,759 508 6,932 476 Taxable — — 3,077 354 $ 6,759 508 10,009 830 December 31, 2022 Available-for-Sale: U.S. Treasury notes $ 16,521 931 59,927 7,549 U.S. Agency notes 7,729 543 70,247 10,641 Corporate Bonds 2,667 283 3,255 495 U.S. Agency mortgage-backed securities 41,543 3,597 37,282 7,714 Municipal securities: Non-taxable 6,831 248 893 120 Taxable 22,162 1,951 18,435 3,828 $ 97,453 7,553 190,039 30,347 Held-to-Maturity: Municipal securities: Non-taxable $ 9,567 593 31 1 Taxable 2,811 370 212 39 $ 12,378 963 243 40
Unrealized Gain (Loss) on Investments	The amortized cost and estimated fair value of debt securities and the allowance for credit losses of securities held-to-maturity at March 31, 2023 and December 31, 2022 are summarized as follows (in thousands): Amortized Unrealized Unrealized Fair March 31, 2023 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 84,865 — 6,968 77,897 U.S. Agency notes 89,093 — 9,257 79,836 Corporate bonds 7,450 — 823 6,627 U.S. Agency mortgage-backed securities 88,229 8 9,847 78,390 Municipal securities: Non-taxable 8,872 — 284 8,588 Taxable 46,533 2 4,446 42,089 $ 325,042 10 31,625 293,427 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 16,339 10 984 15,365 Taxable 3,431 — 354 3,077 $ 19,770 10 1,338 18,442 December 31, 2022 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 84,927 — 8,480 76,447 U.S. Agency notes 89,160 — 11,184 77,976 Corporate Bonds 7,450 13 778 6,685 U.S. Agency mortgage-backed securities 90,746 5 11,311 79,440 Municipal securities: — Non-taxable 8,892 — 368 8,524 Taxable 46,556 1 5,779 40,778 $ 327,731 $ 19 37,900 289,850 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 16,447 10 594 15,863 Taxable 3,431 — 409 3,022 $ 19,878 10 1,003 18,885

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
Major Classifications of Loans	Major classifications of loans at March 31, 2023 and December 31, 2022 were as follows (in thousands): March 31, 2023 December 31, 2022 Commercial & industrial $ 124,354 120,327 Commercial, secured by real estate 930,506 936,255 Residential real estate 303,610 306,128 Consumer 28,745 28,414 Agricultural 7,553 10,073 Other loans, including deposit overdrafts 62 81 Loans, gross 1,394,830 1,401,278 Less allowance for loan losses 7,858 5,646 Loans, net $ 1,386,972 1,395,632 Loans in the above table are shown net of deferred origination fees and costs. Deferred origination fees, net of related costs, were $865,000 and $980,000 at March 31, 2023 and December 31, 2022, respectively.
Non-accrual, Past Due, and Accruing Restructured Loans	Non-accrual loans by class of receivable as of March 31, 2023 and December 31, 2022 were as follows (in thousands): March 31, 2023 December 31, 2022 Non-accrual Loans with no Allowance for Credit Losses Total Non-accrual Loans Interest Income Recognized Non-accrual Loans with no Allowance for Credit Losses Total Non-accrual Loans Interest Income Recognized Commercial & industrial $ 6 24 — $ — — 3 Commercial, secured by real estate: Owner occupied 228 228 1 231 231 15 Non-owner occupied — — — — — — Farms 88 88 — 88 88 12 Multi-family — — — — — — Construction loans secured by 1-4 family dwellings — — — — — — Construction loans secured by other real estate — — — — — — Residential real estate: Secured by senior liens on 1-4 family dwellings 361 361 2 72 72 4 Secured by junior liens on 1-4 family dwellings — — — — — — Home equity line-of-credit loans — — — — — — Consumer — — — — — — Agricultural — — — — — — Total $ 683 701 3 $ 391 391 34
Allowance for Loan Losses and Recorded Investments in Loans	The following table presents activity in the allowance for credit losses by portfolio segment for the three months ended March 31, 2023 and 2022 (in thousands): Commercial Commercial, Secured by Residential Consumer Agricultural Other Total Three Months Ended March 31, 2023 Balance, beginning of year, prior to adoption of ASC 326 $ 1,300 3,609 624 86 22 5 5,646 Impact of adopting ASC 326 (512) 1,440 836 446 (9) (5) 2,196 Provision for (recovery of) credit losses 259 (122) (109) (3) (6) 13 32 Losses charged off — — — (5) — (31) (36) Recoveries — — — 2 — 18 20 Balance, end of period $ 1,047 4,927 1,351 526 7 — 7,858 Ratio of net charge-offs to average loans — % — % — % 0.01 % — % 18.18 % — % Three Months Ended March 31, 2022 Balance, beginning of year $ 1,095 3,607 665 105 30 4 5,506 Provision for (recovery of) credit losses 202 (113) (22) (27) (12) 21 49 Losses charged off — — (5) (5) — (27) (37) Recoveries — — 1 — — 11 12 Balance, end of period $ 1,297 3,494 639 73 18 9 5,530 Ratio of net charge-offs to average loans — % — % — % 0.01 % — % 19.16 % — % A breakdown of the allowance for loan losses and the loan portfolio by portfolio segment at March 31, 2023 and December 31, 2022 were as follows (in thousands): Commercial Commercial, Secured by Residential Consumer Agricultural Other Total March 31, 2023 Allowance for credit losses: Individually evaluated for credit losses $ 19 10 6 — — — 35 Collectively evaluated for credit loss 1,028 4,917 1,345 526 7 — 7,823 Balance, end of period $ 1,047 4,927 1,351 526 7 — 7,858 Loans: Individually evaluated for credit losses $ 224 1,675 929 — — — 2,828 Collectively evaluated for credit loss 124,130 928,831 302,681 28,745 7,553 62 1,392,002 Balance, end of period $ 124,354 930,506 303,610 28,745 7,553 62 1,394,830 December 31, 2022 Allowance for credit losses: Individually evaluated for credit losses $ 4 11 6 — — — 21 Collectively evaluated for credit loss 1,296 3,598 618 86 22 5 5,625 Acquired credit impaired loans — — — — — — — Balance, end of period $ 1,300 3,609 624 86 22 5 5,646 Loans: Individually evaluated for credit losses $ 114 963 482 — — — 1,559 Collectively evaluated for credit loss 119,799 934,568 304,770 28,414 10,073 81 1,397,705 Acquired credit impaired loans 414 724 876 — — — 2,014 Balance, end of period $ 120,327 936,255 306,128 28,414 10,073 81 1,401,278
Analysis of the Company's Loan Portfolio by Credit Quality Indicators	The following table presents the amortized cost basis of loans by vintage and credit quality indicators at March 31, 2023 and December 31, 2022 (in thousands). The December 31, 2022 table is shown for comparison purposes. Term Loans by Origination Year 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total March 31, 2023 Commercial & industrial Pass $ 8,117 31,615 35,658 18,140 3,415 7,668 13,983 145 118,741 OAEM — — — — 2,007 — 1,630 — 3,637 Substandard — 1,510 — 122 — 65 279 — 1,976 Doubtful — — — — — — — — — Total 8,117 33,125 35,658 18,262 5,422 7,733 15,892 145 124,354 Gross charge-offs — — — — — — — — — Commercial, secured by real estate Pass 26,193 140,474 135,343 100,904 96,220 291,220 113,382 1,113 904,849 OAEM — 7,867 — — 827 7,366 — — 16,060 Substandard — — 700 — 1,140 7,757 — — 9,597 Doubtful — — — — — — — — — Total 26,193 148,341 136,043 100,904 98,187 306,343 113,382 1,113 930,506 Gross charge-offs — — — — — — — — — Residential real estate Pass 5,440 28,593 86,327 52,737 17,138 87,835 22,481 125 300,676 OAEM — — — — — — — — — Substandard — — — — — 2,934 — — 2,934 Doubtful — — — — — — — — — Total 5,440 28,593 86,327 52,737 17,138 90,769 22,481 125 303,610 Gross charge-offs — — — — — — — — — Consumer Pass 3,686 7,779 6,888 7,088 2,568 583 77 — 28,669 OAEM — — — — — — — — — Substandard — — 53 23 — — — — 76 Doubtful — — — — — — — — — Total 3,686 7,779 6,941 7,111 2,568 583 77 — 28,745 Gross charge-offs — — 5 — — — — — 5 Agricultural Pass 211 500 241 787 63 146 5,481 124 7,553 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total 211 500 241 787 63 146 5,481 124 7,553 Gross charge-offs — — — — — — — — — Other Pass — — — — — — 62 — 62 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total — — — — — — 62 — 62 Gross charge-offs — — — — — — 31 — 31 Total loans $ 43,647 218,338 265,210 179,801 123,378 405,574 157,375 1,507 1,394,830 Term Loans by Origination Year 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total December 31, 2022 Commercial & industrial Pass $ 30,132 36,341 20,936 3,632 2,499 5,630 15,403 — 114,573 OAEM — — — 2,142 — — 1,602 — 3,744 Substandard 1,540 — 106 — — 51 313 — 2,010 Doubtful — — — — — — — — — Total 31,672 36,341 21,042 5,774 2,499 5,681 17,318 — 120,327 Gross charge-offs — — — — — — — — — Commercial, secured by real estate Pass 135,503 142,446 96,272 100,363 75,387 229,175 129,274 4,955 913,375 OAEM 7,931 — — — 7,413 — — — 15,344 Substandard — — — — — 7,536 — — 7,536 Doubtful — — — — — — — — — Total 143,434 142,446 96,272 100,363 82,800 236,711 129,274 4,955 936,255 Gross charge-offs — — — — — — — — — Residential real estate Pass 27,892 86,952 54,144 17,804 13,298 78,969 24,359 1,095 304,513 OAEM — — — — — — — — — Substandard — — — 37 — 1,572 — 6 1,615 Doubtful — — — — — — — — — Total 27,892 86,952 54,144 17,841 13,298 80,541 24,359 1,101 306,128 Gross charge-offs — — — — — 5 — — 5 Consumer Pass 8,786 7,561 8,108 3,145 413 316 82 — 28,411 OAEM — — — — — — — — — Substandard 3 — — — — — — — 3 Doubtful — — — — — — — — — Total 8,789 7,561 8,108 3,145 413 316 82 — 28,414 Gross charge-offs — — — 5 — — — — 5 Agricultural Pass 533 243 865 63 116 29 8,224 — 10,073 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total 533 243 865 63 116 29 8,224 — 10,073 Gross charge-offs — — — — — — — — — Other Pass — — — — — — 81 — 81 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total — — — — — — 81 — 81 Gross charge-offs — — — — — — 27 — 27 Total loans $ 212,320 273,543 180,431 127,186 99,126 323,278 179,338 6,056 1,401,278
Loan Portfolio Aging Analysis	A loan portfolio aging analysis by class segment at March 31, 2023 and December 31, 2022 is as follows (in thousands): 30-59 Days 60-89 Days 90 Days or More Past Due Total Current Total Loans 90 Days or More Past Due and March 31, 2023 Commercial & industrial $ — — 24 24 124,330 124,354 — Commercial, secured by real estate: Owner occupied 229 — — 229 206,296 206,525 — Non-owner occupied 39 — — 39 418,083 418,122 — Farms — — — — 36,923 36,923 — Multi-family 217 — — 217 180,717 180,934 — Construction loans secured by 1-4 family dwellings — — — — 8,809 8,809 — Construction loans secured by other real estate — — — — 79,193 79,193 — Residential real estate: Secured by senior liens on 1-4 family dwellings 900 400 39 1,339 266,475 267,814 — Secured by junior liens on 1-4 family dwellings 1 — — 1 10,602 10,603 — Home equity line-of-credit loans 267 — — 267 24,926 25,193 — Consumer 60 — — 60 28,685 28,745 — Agricultural — — — — 7,553 7,553 — Other 62 — — 62 — 62 — Total $ 1,775 400 63 2,238 1,392,592 1,394,830 — December 31, 2022 Commercial & industrial $ — — — — 120,327 120,327 — Commercial, secured by real estate — — — — 936,255 936,255 — Residential real estate 81 — 79 160 305,968 306,128 39 Consumer 117 3 — 120 28,294 28,414 — Agricultural — — — — 10,073 10,073 — Other 81 — — 81 — 81 — Total $ 279 3 79 361 1,400,917 1,401,278 39
Schedule of Troubled Debt Restructurings, Modification Type [Table Text Block]
Schedule Of Collateral Dependent Individually Analyzed Financing Receivables	The following table presents the carrying value and related allowance of collateral dependent individually evaluated loans by class segment at the dates indicated (in thousands): March 31, 2023 December 31, 2022 Carrying Value Related Allowance Carrying Value Related Allowance Commercial & industrial $ 24 15 — — Commercial, secured by real estate Owner occupied 228 — 230 — Non-owner occupied 700 — — — Farms 88 — 88 — Multi-family — — — — Construction loans secured by 1-4 family dwellings — — — — Construction loans secured by other real estate — — — Residential real estate Secured by senior liens on 1-4 family dwellings 361 — 40 — Secured by junior liens on 1-4 family dwellings — — — — Home equity line-of-credit loans — — — — Consumer — — — — Agricultural — — — — Other loans, including deposit overdrafts — — — — Total $ 1,401 15 358 —

Affordable Housing Tax Credit_2

Affordable Housing Tax Credit Limited Partnership (Tables)	3 Months Ended
	Mar. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Activity in Affordable Housing Program Obligation	The following table presents the balances of LCNB's affordable housing tax credit investments and related unfunded commitments at March 31, 2023 and December 31, 2022 (in thousands): March 31, December 31, Affordable housing tax credit investment $ 16,950 16,950 Less amortization 3,625 3,268 Net affordable housing tax credit investment $ 13,325 13,682 Unfunded commitment $ 6,852 7,185 The following table presents other information relating to LCNB's affordable housing tax credit investments for the three months ended March 31, 2023 and 2022 (in thousands): Three Months Ended March 31, 2023 2022 Tax credits and other tax benefits recognized $ 430 357 Tax credit amortization expense included in provision for income taxes 357 297

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2023
Statement of Financial Position [Abstract]
Composition of Deposit Liabilities	The following table presents the composition of LCNB's deposits at March 31, 2023 and December 31, 2022 (in thousands): March 31, December 31, Demand deposits $ 473,345 505,824 NOW and money fund deposits 519,293 510,324 Savings deposits 406,354 432,322 IRA and time certificates 204,889 156,500 Total $ 1,603,881 1,604,970
Time Deposit Maturities	Contractual maturities of time deposits at March 31, 2023 were as follows (in thousands): April 1, 2023 - March 31, 2024 $ 75,994 April 1, 2024 - March 31, 2025 108,895 April 1, 2025 - March 31, 2026 7,447 April 1, 2026 - March 31, 2027 7,931 April 1, 2027 - March 31, 2028 3,327 Thereafter 1,295 $ 204,889

Borrowings (Tables)

Borrowings (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Instruments	at March 31, 2023 and December 31, 2022 was as follows (dollars in thousands): March 31, 2023 December 31, 2022 Amount Rate Amount Rate Term loan $ 13,598 4.25 % $ 14,072 4.25 % FHLB long-term advances 5,000 3.02 % 5,000 3.02 % $ 18,598 3.92 % $ 19,072 3.93 %
Schedule of Maturities of Long-Term Debt	Contractual maturities of long-term debt at March 31, 2023 and December 31, 2022 were as follows ( in thousands): March 31, December 31, April 1, 2023 - March 31, 2024 $ 6,937 6,918 April 1, 2024 - March 31, 2025 11,661 2,001 April 1, 2025 - March 31, 2026 — 10,153 Total $ 18,598 19,072
Schedule of Short-Term Debt	Short-term borrowings at March 31, 2023 and December 31, 2022 were as follows (dollars in thousands): March 31, 2023 December 31, 2022 Amount Rate Amount Rate Revolving line of credit $ 1,500 7.75 % $ 3,000 7.25 % Other lines of credit — — % 18,455 5.00 % FHLB short-term advances 75,000 5.00 % 50,000 4.40 % 76,500 5.05 % $ 71,455 4.67 %

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Lease, Cost	Components of lease expense for the three months ended March 31, 2023 were as follows (in thousands): Three Months Ended 2023 2022 Operating lease expense 181 159 Short-term lease expense 30 34 Variable lease expense 1 — Other 5 3 Total lease expense 217 196
Lessee, Leases, Other Information	Other information related to leases at March 31, 2023 were as follows (dollars in thousands): Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 186 Right-of-use assets obtained in exchange for new operating lease liabilities $ — Weighted average remaining lease term in years for operating leases 32.3 Weighted average discount rate for operating leases 3.47 %

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Reconciliation between Statutory Income Tax and Effective Tax Rate	A reconciliation between the statutory income tax and LCNB's effective tax rate on income from continuing operations follows: Three Months Ended March 31, 2023 2022 Statutory tax rate 21.0 % 21.0 % Increase (decrease) resulting from: Tax exempt interest (0.7) % (0.7) % Tax exempt income on bank-owned life insurance (1.1) % (1.0) % Captive insurance premium income (1.0) % (0.9) % Other, net (0.4) % (1.0) % Effective tax rate 17.8 % 17.4 %

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 and December 31, 2022 were as follows (in thousands): March 31, 2023 December 31, 2022 Commitments to extend credit: Commercial loans $ 33,163 22,823 Other loans Fixed rate 3,643 191 Adjustable rate 2,106 1,422 Unused lines of credit: Fixed rate 40,277 41,558 Adjustable rate 207,102 238,876 Unused overdraft protection amounts on demand and NOW accounts 16,556 16,566 Standby letters of credit 5 5 Total commitments $ 302,852 321,441

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2023
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Income	Changes in accumulated other comprehensive loss for the three months ended March 31, 2023 and 2022 were as follows (in thousands): Three Months Ended March 31, Unrealized Gains and Losses on Available-for-Sale Debt Securities Changes in Pension Plan Assets and Benefit Obligations Total 2023 Balance at beginning of period $ (29,927) (27) (29,954) Other comprehensive income, net of taxes 4,950 — 4,950 Balance at end of period $ (24,977) (27) (25,004) 2022 Balance at beginning of period $ (1,536) (273) (1,809) Other comprehensive (loss) income, net of taxes (13,189) 1 (13,188) Balance at end of period $ (14,725) (272) (14,997) There were no reclassifications out of accumulated other comprehensive loss during the three months ended March 31, 2023 and 2022.
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income

Retirement Plans (Tables)

Retirement Plans (Tables)	3 Months Ended
	Mar. 31, 2023
Retirement Benefits [Abstract]
Summary of Funding and Administrative Cost of Qualified Noncontributory Defined Benefit Retirement Plan and 401(k) Plan Charged to Salaries and Employee Benefits	Funding and administrative costs of the qualified noncontributory defined benefit retirement plan and 401(k) plan charged to pension and other employee benefits in the consolidated condensed statements of income for the three-month period ended March 31, 2023 and 2022 were as follows (in thousands): Three Months Ended 2023 2022 Qualified noncontributory defined benefit retirement plan $ 339 308 401(k) plan 200 180
Components of Net Periodic Pension Cost of Nonqualified Defined Benefit Retirement Plan	The components of net periodic pension cost of the nonqualified defined benefit retirement plan for the three months ended March 31, 2023 and 2022 are summarized as follows (in thousands): Three Months Ended 2023 2022 Interest cost $ 19 12 Amortization of unrecognized net loss — 2 Net periodic pension cost $ 19 14
Amount Recognized in Accumulated Other Comprehensive Income, Net of Deferred Federal Income Taxes for Nonqualified Defined Retirement Plan	Amounts recognized in accumulated other comprehensive loss, net of tax, for the nonqualified defined benefit retirement plan for the three months ended March 31, 2023 and 2022 were as follows (in thousands): Three Months Ended 2023 2022 Net actuarial gain $ — (1)

Stock Based Compensation (Table

Stock Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Restricted Stock Awards Activity	Restricted stock awards granted under the 2015 Plan during the three months ended March 31, 2023 and 2022 were as follows: 2023 2022 Weighted Average Grant Date Fair Value Weighted Average Grant Date Fair Value Outstanding, January 1, 58,314 $ 17.99 44,512 $ 17.08 Granted 44,150 17.84 32,554 19.25 Vested (21,624) 17.86 (17,229) 17.98 Forfeited — — — — Outstanding, March 31, 80,840 $ 17.94 59,837 $ 18.00
Share-based Payment Arrangement, Expensed and Capitalized, Amount	The following table presents expense recorded in salaries and employee benefits for restricted stock awards and the related tax information for the three months ended March 31, 2023 and 2022 (in thousands): Three Months Ended 2023 2022 Restricted stock expense $ 316 197 Tax effect 66 41

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Computations of Earnings per Common Share	Earnings per share for the three months ended March 31, 2023 and 2022 were calculated as follows (dollars in thousands, except share and per share data): Three Months Ended 2023 2022 Net income $ 4,157 4,523 Less allocation of earnings and dividends to participating securities 30 24 Net income allocated to common shareholders $ 4,127 4,499 Weighted average common shares outstanding, gross 11,270,010 11,878,451 Less average participating securities 80,840 59,837 Weighted average number of shares outstanding used in the calculation of basic earnings per common share 11,189,170 11,818,614 Add dilutive effect of: Stock options — — Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share 11,189,170 11,818,614 Earnings per common share: Basic $ 0.37 0.38 Diluted 0.37 0.38

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 and December 31, 2022 (in thousands): Fair Value Measurements at the End of Fair Value Measurements Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs Significant Unobservable Inputs March 31, 2023 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 67 67 — — Mutual funds measured at net asset value 1,219 1,219 — — Debt securities, available-for-sale: U.S. Treasury notes 77,897 77,897 — — U.S. Agency notes 79,836 — 79,836 — Corporate bonds 6,627 — 6,627 — U.S. Agency mortgage-backed securities 78,390 — 78,390 — Municipal securities: Non-taxable 8,588 — 8,588 — Taxable 42,089 — 42,089 — Total recurring fair value measurements $ 294,713 79,183 215,530 — Nonrecurring fair value measurements: Individually evaluated loans $ 1,018 — — 1,018 Total nonrecurring fair value measurements $ 1,018 — — 1,018 December 31, 2022 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 1,039 1,039 — — Mutual funds 41 41 — — Mutual funds measured at net asset value 1,193 1,193 — — Debt securities, available-for-sale: U.S. Treasury notes 76,447 76,447 — — U.S. Agency notes 77,976 — 77,976 — Corporate bonds 6,685 — 6,685 — U.S. Agency mortgage-backed securities 79,440 — 79,440 — Municipal securities: Non-taxable 8,524 — 8,524 — Taxable 40,778 — 40,778 — Total recurring fair value measurements $ 292,123 78,720 213,403 — Nonrecurring fair value measurements: Individually evaluated loans $ 923 — — 923 Total nonrecurring fair value measurements $ 923 — — 923
Fair Value Measurements Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques	The following table presents quantitative information about unobservable inputs used in nonrecurring level 3 fair value measurements at March 31, 2023 and December 31, 2022 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average March 31, 2023 Individually evaluated collateral dependent loans $ 3 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable December 31, 2022 Individually evaluated loans $ — Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Individually evaluated loans 923 Discounted cash flows Discount rate 8.13 % 4.63 % 6.04 %
Carrying Amounts and Estimated Fair Values of Financial Instruments	Carrying amounts and estimated fair values of financial instruments as of March 31, 2023 and December 31, 2022 were as follows (in thousands): Fair Value Measurements at the End of Carrying Fair Quoted Significant Other Observable Inputs Significant Unobservable Inputs March 31, 2023 FINANCIAL ASSETS: Cash and cash equivalents $ 31,876 31,876 31,876 — — Debt securities, held-to-maturity, net 19,763 18,442 — — 18,442 Loans, net 1,386,972 1,229,404 — — 1,229,404 Accrued interest receivable 8,005 8,005 — 8,005 — FINANCIAL LIABILITIES: Deposits 1,603,881 1,603,113 1,398,992 204,121 — Short-term borrowings 76,500 76,500 76,500 — — Long-term debt 18,598 18,558 — 18,558 — Accrued interest payable 854 854 — 854 — December 31, 2022 FINANCIAL ASSETS: Cash and cash equivalents $ 22,701 22,701 22,701 — — Debt securities, held-to-maturity, net 19,878 18,885 — — 18,885 Loans, net 1,395,632 1,219,112 — — 1,219,112 Accrued interest receivable 7,482 7,482 — 7,482 — FINANCIAL LIABILITIES: Deposits 1,604,970 1,604,380 1,448,470 155,910 — Short-term borrowings 71,455 71,455 71,455 — — Long-term debt 19,072 18,573 — 18,573 — Accrued interest payable 311 311 — 311 —

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans gross		$ 1,401,278
Allowance for loan losses	$ (7,858)	(5,646)	$ (5,530)	$ (5,506)
Debt Securities, Held-to-Maturity, Allowance for Credit Loss		0
Deferred Tax Assets, Net		6,639
Off-Balance-Sheet, Credit Loss, Liability		0
Retained earnings	139,115	139,249
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	6,500
Debt Securities, Held-to-Maturity, Accrued Interest, before Allowance for Credit Loss	188
Debt Securities, Available-for-Sale, Accrued Interest, Before Allowance for Credit Loss	$ 1,300
Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		(2,196)
Cumulative Effect, Period of Adoption, Adjusted Balance | Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans gross		1,401,619
Allowance for loan losses		(7,842)
Debt Securities, Held-to-Maturity, Allowance for Credit Loss		(7)
Deferred Tax Assets, Net		7,150
Off-Balance-Sheet, Credit Loss, Liability		571
Retained earnings		137,327
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-13
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans gross		341
Allowance for loan losses		(2,196)
Debt Securities, Held-to-Maturity, Allowance for Credit Loss		(7)
Deferred Tax Assets, Net		511
Off-Balance-Sheet, Credit Loss, Liability		571
Retained earnings		$ (1,922)

Investment Securities, Amortize

Investment Securities, Amortized Cost and Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale:
Amortized Cost	$ 325,042	$ 327,731
Unrealized Gains	10	19
Unrealized Losses	31,625	37,900
Fair Value	(293,427)	(289,850)
Debt Securities, Held-to-Maturity:
Amortized Cost	19,770	19,878
Unrealized Gains	10	10
Unrealized Losses	1,338	1,003
Fair Value	18,442	18,885
Equity Securities, Amortized Cost Basis	1,401	2,207
Equity securities with a readily determinable fair value, at fair value	1,286	2,273
U.S. Treasury notes [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	84,865	84,927
Unrealized Gains	0	0
Unrealized Losses	6,968	8,480
Fair Value	(77,897)	(76,447)
U.S. Agency notes [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	89,093	89,160
Unrealized Gains	0	0
Unrealized Losses	9,257	11,184
Fair Value	(79,836)	(77,976)
U.S. Agency mortgage-backed securities [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	88,229	90,746
Unrealized Gains	8	5
Unrealized Losses	9,847	11,311
Fair Value	(78,390)	(79,440)
Debt Securities, Held-to-Maturity:
Amortized Cost	0
Fair Value	0
Non-taxable Municipal securities [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	8,872	8,892
Unrealized Gains	0	0
Unrealized Losses	284	368
Fair Value	(8,588)	(8,524)
Debt Securities, Held-to-Maturity:
Amortized Cost	16,339	16,447
Unrealized Gains	10	10
Unrealized Losses	984	594
Fair Value	15,365	15,863
Taxable Municipal securities [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	46,533	46,556
Unrealized Gains	2	1
Unrealized Losses	4,446	5,779
Fair Value	(42,089)	(40,778)
Debt Securities, Held-to-Maturity:
Amortized Cost	3,431	3,431
Unrealized Gains	0	0
Unrealized Losses	354	409
Fair Value	3,077	3,022
Mutual funds [Member]
Debt Securities, Held-to-Maturity:
Equity Securities, Amortized Cost Basis	1,391	1,429
Equity securities with a readily determinable fair value, at fair value	1,219	1,234
Equity securities [Member]
Debt Securities, Held-to-Maturity:
Equity Securities, Amortized Cost Basis	10	778
Equity securities with a readily determinable fair value, at fair value	67	1,039
Corporate Debt Securities
Debt Securities, Available-for-Sale:
Amortized Cost	7,450	7,450
Unrealized Gains	0	13
Unrealized Losses	823	778
Fair Value	$ (6,627)	$ (6,685)

Investment Securities, Continuo

Investment Securities, Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 270,151	$ 190,039
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	31,241	30,347
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	21,447	97,453
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	384	7,553
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	6,759	12,378
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	508	963
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	10,009	243
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	830	40
U.S. Agency mortgage-backed securities [Member]
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	71,902	37,282
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	9,743	7,714
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	5,891	41,543
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	104	3,597
Non-taxable Municipal securities [Member]
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	5,959	893
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	278	120
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	1,579	6,831
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	6	248
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	6,759	9,567
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	508	593
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	6,932	31
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	476	1
Taxable Municipal securities [Member]
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	36,378	18,435
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	4,277	3,828
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	5,529	22,162
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	169	1,951
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	0	2,811
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	370
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	3,077	212
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	354	39
U.S. Agency notes [Member]
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	79,835	70,247
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	9,257	10,641
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	0	7,729
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	543
Corporate Debt Securities
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	4,756	3,255
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	744	495
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	1,871	2,667
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	79	283
US Government Debt Securities [Member]
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	71,321	59,927
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	6,942	7,549
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	6,577	16,521
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 26	$ 931

Investment Securities, Maturiti

Investment Securities, Maturities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Available-for-Sale, Amortized Cost
Due within one year	$ 15,219
Due from one to five years	145,761
Due from five to ten years	75,103
Due after ten years	730
Amortized Cost Basis	236,813
Amortized Cost	325,042	$ 327,731
Available-for-Sale, Fair Value
Due within one year	15,060
Due from one to five years	132,899
Due from five to ten years	66,423
Due after ten years	655
Total available-for-sale, maturities	215,037
Fair Value	293,427	289,850
Held-to-Maturity, Amortized Cost
Due within one year	755
Due from one to five years	3,628
Due from five to ten years	2,440
Due after ten years	12,947
Amortized Cost	19,770	19,878
Held-to-Maturity, Fair Value
Due within one year	754
Due from one to five years	3,501
Due from five to ten years	2,290
Due after ten years	11,897
Held-to-maturity, fair value	18,442	18,885
U.S. Agency mortgage-backed securities [Member]
Available-for-Sale, Amortized Cost
Amortized Cost	88,229	90,746
Available-for-Sale, Fair Value
Fair Value	78,390	$ 79,440
Held-to-Maturity, Amortized Cost
Amortized Cost	0
Held-to-Maturity, Fair Value
Held-to-maturity, fair value	$ 0

Investment Securities, Equity S

Investment Securities, Equity Securities Changes in Fair Value Recognized in Net Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Net losses recognized	$ (31)	$ (126)
Less net realized gains on equity securities sold	151	0
Net unrealized losses recognized and still held at period end	(182)	$ (126)
Equity Securities, Amortized Cost Basis	1,401		$ 2,207
Equity securities with a readily determinable fair value, at fair value	1,286		2,273
Mutual funds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Equity Securities, Amortized Cost Basis	1,391		1,429
Equity securities with a readily determinable fair value, at fair value	1,219		1,234
Equity securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Equity Securities, Amortized Cost Basis	10		778
Equity securities with a readily determinable fair value, at fair value	$ 67		$ 1,039

Investment Securities (Details)

Investment Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, at fair value	$ 293,427	$ 289,850
Asset Pledged as Collateral
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, at fair value	$ 129,000	$ 166,400

Loans, Major Classifications of

Loans, Major Classifications of Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	$ 1,394,830	$ 1,401,278
Allowance for loan losses	7,858	5,646	$ 5,530	$ 5,506
Total	1,386,972	1,395,632
Loans and Leases Receivable, Net of Deferred Income	1,394,830	1,401,278
Loans and Leases Receivable, Deferred Income	865	980
Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	124,354	120,327
Allowance for loan losses	1,047	1,300	1,297	1,095
Loans and Leases Receivable, Net of Deferred Income	124,354	120,327
Commercial, secured by real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	930,506	936,255
Allowance for loan losses	4,927	3,609	3,494	3,607
Loans and Leases Receivable, Net of Deferred Income	930,506	936,255
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	303,610	306,128
Allowance for loan losses	1,351	624	639	665
Loans and Leases Receivable, Net of Deferred Income	303,610	306,128
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	28,745	28,414
Allowance for loan losses	526	86	73	105
Loans and Leases Receivable, Net of Deferred Income	28,745	28,414
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	7,553	10,073
Allowance for loan losses	7	22	18	30
Loans and Leases Receivable, Net of Deferred Income	7,553	10,073
Other loans, including deposit overdrafts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	62	81
Allowance for loan losses	0	5	$ 9	$ 4
Loans and Leases Receivable, Net of Deferred Income	$ 62	$ 81

Loans, Additional Information (

Loans, Additional Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings that subsequently defaulted within 12 months of the restructuring date	$ 0	$ 0
Mortgage loans secured by residential real estate that were in the process of foreclosure	0		$ 0
Loans and Leases Receivable, Net of Deferred Income	1,394,830		1,401,278
Loans and Leases Receivable, Deferred Income	865		$ 980
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	0
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans	0.05%		0.03%
Loans And Leases Receivable, Ratio Of Allowance For Credit Losses To Non-Accrual Loans	1,121.09%		1,445.88%
Loans And Leases Receivable, Ratio Of Allowance For Credit Losses To Total Loans	0.56%		0.40%
Allowance for loan losses	$ (7,858)	(5,530)	$ (5,646)	$ (5,506)
Off-Balance-Sheet, Credit Loss, Liability			0
Retained earnings	(139,115)		(139,249)
Deferred Tax Assets, Net			6,639
Schedule of Nonaccrual, Past Due, and Accruing Restructured Loans [Line Items]
Financing Receivable, Accrued Interest, Writeoff	3
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-13
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses			(2,196)
Off-Balance-Sheet, Credit Loss, Liability			571
Retained earnings			1,922
Deferred Tax Assets, Net			511
Federal Home Loan Mortgage Corporation and Other Investors [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid principal balance of loans serviced for others	142,200		148,400
Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	124,354		120,327
Allowance for loan losses	$ (1,047)	(1,297)	(1,300)	(1,095)
Commercial and industrial [Member] | Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Maturity Period	1 year
Commercial and industrial [Member] | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Maturity Period	10 years
Commercial, secured by real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 930,506		936,255
Allowance for loan losses	$ (4,927)	(3,494)	(3,609)	(3,607)
Commercial, secured by real estate [Member] | Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period	1 year
Amortization period	5 years
Balloon payments period	1 year
Loan to appraised value ratio	75%
Commercial, secured by real estate [Member] | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period	10 years
Amortization period	25 years
Balloon payments period	10 years
Loan to appraised value ratio	85%
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Home equity line of credit draw period	5 years
Loans and Leases Receivable, Net of Deferred Income	$ 303,610		306,128
Allowance for loan losses	$ (1,351)	(639)	(624)	(665)
Schedule of Nonaccrual, Past Due, and Accruing Restructured Loans [Line Items]
Financing Receivable, Nonaccrual, Number Newly Classified During Period	2
Residential real estate [Member] | Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period	1 year
Amortization period	5 years
Loan to appraised value ratio	80%
Residential real estate [Member] | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Adjustable rate period	15 years
Amortization period	30 years
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income	$ 28,745		28,414
Allowance for loan losses	$ (526)	$ (73)	(86)	$ (105)
Consumer [Member] | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Amortization period	72 months
Paycheck Protection Program Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, before Fees, Gross	$ 37		$ 40

Loans, Past Due And Accruing Re

Loans, Past Due And Accruing Restructured (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	$ 683	$ 391
Total	701	391
Financing Receivable, Nonaccrual, Interest Income	3	34
Commercial Portfolio Segment [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	6	0
Total	24	0
Financing Receivable, Nonaccrual, Interest Income	0	3
Consumer [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	0	0
Total	0	0
Financing Receivable, Nonaccrual, Interest Income	0	0
Agricultural [Member]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	0	0
Total	0	0
Financing Receivable, Nonaccrual, Interest Income	0	0
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	0	0
Total	0	0
Financing Receivable, Nonaccrual, Interest Income	0	0
Commericial Real Estate, Owner Occupied Class Segment [Domain]
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	228	231
Total	228	231
Financing Receivable, Nonaccrual, Interest Income	1	15
Commercial Real Estate, Farmland Class Segment
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	88	88
Total	88	88
Financing Receivable, Nonaccrual, Interest Income	0	12
Commercial Real Estate, Multifamily Properties Class Segment
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	0	0
Total	0	0
Financing Receivable, Nonaccrual, Interest Income	0	0
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	0	0
Total	0	0
Financing Receivable, Nonaccrual, Interest Income	0	0
Commercial Real Estate, Construction Loans, Other Class Segment
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	0	0
Total	0	0
Financing Receivable, Nonaccrual, Interest Income	0	0
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	361	72
Total	361	72
Financing Receivable, Nonaccrual, Interest Income	2	4
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	0	0
Total	0	0
Financing Receivable, Nonaccrual, Interest Income	0	0
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	0	0
Total	0	0
Financing Receivable, Nonaccrual, Interest Income	$ 0	$ 0

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 5,646	$ 5,506
Provision for (recovery of) credit losses	(57)	49
Losses charged off	(36)	(37)
Recoveries	20	12
Balance, end of period	7,858	5,530
Financing Receivable, Credit Loss, Expense (Reversal)	$ 32	$ 49
Ratio Of Net Charge-Offs To Average Loans	0%	0%
Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 2,196
Commercial and industrial [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	1,300	$ 1,095
Losses charged off	0	0
Recoveries	0	0
Balance, end of period	1,047	1,297
Financing Receivable, Credit Loss, Expense (Reversal)	$ 259	$ 202
Ratio Of Net Charge-Offs To Average Loans	0%	0%
Commercial and industrial [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ (512)
Commercial Secured By Real Estate [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	3,609	$ 3,607
Losses charged off	0	0
Recoveries	0	0
Balance, end of period	4,927	3,494
Financing Receivable, Credit Loss, Expense (Reversal)	$ (122)	$ (113)
Ratio Of Net Charge-Offs To Average Loans	0%	0%
Commercial Secured By Real Estate [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 1,440
Residential Real Estate [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	624	$ 665
Losses charged off	0	(5)
Recoveries	0	1
Balance, end of period	1,351	639
Financing Receivable, Credit Loss, Expense (Reversal)	$ (109)	$ (22)
Ratio Of Net Charge-Offs To Average Loans	0%	0%
Residential Real Estate [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 836
Consumer [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	86	$ 105
Losses charged off	(5)	(5)
Recoveries	2	0
Balance, end of period	526	73
Financing Receivable, Credit Loss, Expense (Reversal)	$ (3)	$ (27)
Ratio Of Net Charge-Offs To Average Loans	0.01%	0.01%
Consumer [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 446
Agricultural [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	22	$ 30
Losses charged off	0	0
Recoveries	0	0
Balance, end of period	7	18
Financing Receivable, Credit Loss, Expense (Reversal)	$ (6)	$ (12)
Ratio Of Net Charge-Offs To Average Loans	0%	0%
Agricultural [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ (9)
Other [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	5	$ 4
Losses charged off	(31)	(27)
Recoveries	18	11
Balance, end of period	0	9
Financing Receivable, Credit Loss, Expense (Reversal)	$ 13	$ 21
Ratio Of Net Charge-Offs To Average Loans	18.18%	19.16%
Other [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ (5)

Loans, Allowance for Loan Los_2

Loans, Allowance for Loan Losses and Loan Portfolio by Segment (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Allowance for credit losses:
Individually evaluated for credit losses	$ 35	$ 21
Collectively evaluated for credit loss	7,823	5,625
Acquired credit impaired loans		0
Allowance for loan losses	7,858	5,646	$ 5,530	$ 5,506
Loans:
Individually evaluated for credit losses	2,828	1,559
Collectively evaluated for credit loss	1,392,002	1,397,705
Loans gross	1,394,830	1,401,278
Financial Asset Acquired with Credit Deterioration [Member]
Loans:
Acquired credit impaired loans		2,014
Commercial and industrial [Member]
Allowance for credit losses:
Individually evaluated for credit losses	19	4
Collectively evaluated for credit loss	1,028	1,296
Acquired credit impaired loans		0
Allowance for loan losses	1,047	1,300	1,297	1,095
Loans:
Individually evaluated for credit losses	224	114
Collectively evaluated for credit loss	124,130	119,799
Loans gross	124,354	120,327
Commercial and industrial [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Loans:
Acquired credit impaired loans		414
Commercial Secured By Real Estate [Member]
Allowance for credit losses:
Individually evaluated for credit losses	10	11
Collectively evaluated for credit loss	4,917	3,598
Acquired credit impaired loans		0
Allowance for loan losses	4,927	3,609	3,494	3,607
Loans:
Individually evaluated for credit losses	1,675	963
Collectively evaluated for credit loss	928,831	934,568
Loans gross	930,506	936,255
Commercial Secured By Real Estate [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Loans:
Acquired credit impaired loans		724
Residential Real Estate [Member]
Allowance for credit losses:
Individually evaluated for credit losses	6	6
Collectively evaluated for credit loss	1,345	618
Acquired credit impaired loans		0
Allowance for loan losses	1,351	624	639	665
Loans:
Individually evaluated for credit losses	929	482
Collectively evaluated for credit loss	302,681	304,770
Loans gross	303,610	306,128
Residential Real Estate [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Loans:
Acquired credit impaired loans		876
Consumer [Member]
Allowance for credit losses:
Individually evaluated for credit losses	0	0
Collectively evaluated for credit loss	526	86
Acquired credit impaired loans		0
Allowance for loan losses	526	86	73	105
Loans:
Individually evaluated for credit losses	0	0
Collectively evaluated for credit loss	28,745	28,414
Loans gross	28,745	28,414
Consumer [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Loans:
Acquired credit impaired loans		0
Agricultural [Member]
Allowance for credit losses:
Individually evaluated for credit losses	0	0
Collectively evaluated for credit loss	7	22
Acquired credit impaired loans		0
Allowance for loan losses	7	22	18	30
Loans:
Individually evaluated for credit losses	0	0
Collectively evaluated for credit loss	7,553	10,073
Loans gross	7,553	10,073
Agricultural [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Loans:
Acquired credit impaired loans		0
Other [Member]
Allowance for credit losses:
Individually evaluated for credit losses	0	0
Collectively evaluated for credit loss	0	5
Acquired credit impaired loans		0
Allowance for loan losses	0	5	$ 9	$ 4
Loans:
Individually evaluated for credit losses	0	0
Collectively evaluated for credit loss	62	81
Loans gross	$ 62	81
Other [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Loans:
Acquired credit impaired loans		$ 0

Loans, Loans Portfolio by Credi

Loans, Loans Portfolio by Credit Quality Indicators (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	$ 1,394,830		$ 1,401,278
Financing Receivable, Year One, Originated, Current Fiscal Year	43,647		212,320
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	218,338		273,543
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year			180,431
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year			127,186
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year			99,126
Financing Receivable, Originated, More than Five Years before Current Fiscal Year			323,278
Financing Receivable, Revolving	157,375		179,338
Financing Receivable, Revolving, Converted to Term Loan	1,507		6,056
Financing Receivable, Allowance for Credit Loss, Writeoff	36	$ 37
Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	124,354		120,327
Financing Receivable, Year One, Originated, Current Fiscal Year	8,117		31,672
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	33,125		36,341
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	35,658		21,042
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	18,262		5,774
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	5,422		2,499
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,733		5,681
Financing Receivable, Revolving	15,892		17,318
Financing Receivable, Revolving, Converted to Term Loan	145		0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Revolving, Writeoff	0	0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0
Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	930,506		936,255
Financing Receivable, Year One, Originated, Current Fiscal Year	26,193		143,434
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	148,341		142,446
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	136,043		96,272
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	100,904		100,363
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	98,187		82,800
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	306,343		236,711
Financing Receivable, Revolving	113,382		129,274
Financing Receivable, Revolving, Converted to Term Loan	1,113		4,955
Financing Receivable, Revolving, Converted to Term Loan, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Revolving, Writeoff	0	0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0
Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	303,610		306,128
Financing Receivable, Year One, Originated, Current Fiscal Year	5,440		27,892
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	28,593		86,952
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	86,327		54,144
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	52,737		17,841
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	17,138		13,298
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	90,769		80,541
Financing Receivable, Revolving	22,481		24,359
Financing Receivable, Revolving, Converted to Term Loan	125		1,101
Financing Receivable, Revolving, Converted to Term Loan, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0	5
Financing Receivable, Revolving, Writeoff	0	0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	5
Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	28,745		28,414
Financing Receivable, Year One, Originated, Current Fiscal Year	3,686		8,789
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	7,779		7,561
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,941		8,108
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	7,111		3,145
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,568		413
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	583		316
Financing Receivable, Revolving	77		82
Financing Receivable, Revolving, Converted to Term Loan	0		0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	5	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0	5
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Revolving, Writeoff	0	0
Financing Receivable, Allowance for Credit Loss, Writeoff	5	5
Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	7,553		10,073
Financing Receivable, Year One, Originated, Current Fiscal Year	211		533
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	500		243
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	241		865
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	787		63
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	63		116
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	146		29
Financing Receivable, Revolving	5,481		8,224
Financing Receivable, Revolving, Converted to Term Loan	124		0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Revolving, Writeoff	0	0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0
Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	62		81
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	62		81
Financing Receivable, Revolving, Converted to Term Loan	0		0
Financing Receivable, Revolving, Converted to Term Loan, Writeoff	0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0	0
Financing Receivable, Revolving, Writeoff	31	27
Financing Receivable, Allowance for Credit Loss, Writeoff	31	$ 27
Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	265,210
Pass [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	118,741		114,573
Financing Receivable, Year One, Originated, Current Fiscal Year	8,117		30,132
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	31,615		36,341
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	35,658		20,936
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	18,140		3,632
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,415		2,499
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,668		5,630
Financing Receivable, Revolving	13,983		15,403
Financing Receivable, Revolving, Converted to Term Loan	145		0
Pass [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	904,849		913,375
Financing Receivable, Year One, Originated, Current Fiscal Year	26,193		135,503
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	140,474		142,446
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	135,343		96,272
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	100,904		100,363
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	96,220		75,387
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	291,220		229,175
Financing Receivable, Revolving	113,382		129,274
Financing Receivable, Revolving, Converted to Term Loan	1,113		4,955
Pass [Member] | Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	300,676		304,513
Financing Receivable, Year One, Originated, Current Fiscal Year	5,440		27,892
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	28,593		86,952
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	86,327		54,144
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	52,737		17,804
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	17,138		13,298
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	87,835		78,969
Financing Receivable, Revolving	22,481		24,359
Financing Receivable, Revolving, Converted to Term Loan	125		1,095
Pass [Member] | Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	28,669		28,411
Financing Receivable, Year One, Originated, Current Fiscal Year	3,686		8,786
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	7,779		7,561
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,888		8,108
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	7,088		3,145
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,568		413
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	583		316
Financing Receivable, Revolving	77		82
Financing Receivable, Revolving, Converted to Term Loan	0		0
Pass [Member] | Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	7,553		10,073
Financing Receivable, Year One, Originated, Current Fiscal Year	211		533
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	500		243
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	241		865
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	787		63
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	63		116
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	146		29
Financing Receivable, Revolving	5,481		8,224
Financing Receivable, Revolving, Converted to Term Loan	124		0
Pass [Member] | Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	62		81
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	62		81
Financing Receivable, Revolving, Converted to Term Loan	0		0
OAEM [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	179,801
OAEM [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	3,637		3,744
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		2,142
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,007		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	1,630		1,602
Financing Receivable, Revolving, Converted to Term Loan	0		0
OAEM [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	16,060		15,344
Financing Receivable, Year One, Originated, Current Fiscal Year	0		7,931
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	7,867		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	827		7,413
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,366		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
OAEM [Member] | Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
OAEM [Member] | Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
OAEM [Member] | Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
OAEM [Member] | Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	123,378
Substandard [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	1,976		2,010
Financing Receivable, Year One, Originated, Current Fiscal Year	0		1,540
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,510		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		106
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	122		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	65		51
Financing Receivable, Revolving	279		313
Financing Receivable, Revolving, Converted to Term Loan	0		0
Substandard [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	9,597		7,536
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	700		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,140		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,757		7,536
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Substandard [Member] | Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	2,934		1,615
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		37
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,934		1,572
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		6
Substandard [Member] | Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	76		3
Financing Receivable, Year One, Originated, Current Fiscal Year	0		3
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	53		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	23		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Substandard [Member] | Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Substandard [Member] | Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	405,574
Doubtful [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Doubtful [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Doubtful [Member] | Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Doubtful [Member] | Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Doubtful [Member] | Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0
Doubtful [Member] | Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing Receivable, Revolving, Converted to Term Loan	$ 0		$ 0

Loans, Loans Portfolio Aging An

Loans, Loans Portfolio Aging Analysis (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans gross	$ 1,394,830	$ 1,401,278
90 Days or More Past Due and Accruing	0	39
Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	2,238	361
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	1,775	279
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	400	3
90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	63	79
Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	1,392,592	1,400,917
Commercial and industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	124,354	120,327
90 Days or More Past Due and Accruing	0	0
Commercial and industrial [Member] | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	24	0
Commercial and industrial [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial and industrial [Member] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial and industrial [Member] | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	24	0
Commercial and industrial [Member] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	124,330	120,327
Commercial, secured by real estate [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	930,506	936,255
90 Days or More Past Due and Accruing		0
Commercial, secured by real estate [Member] | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross		0
Commercial, secured by real estate [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross		0
Commercial, secured by real estate [Member] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross		0
Commercial, secured by real estate [Member] | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross		0
Commercial, secured by real estate [Member] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross		936,255
Residential real estate [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	303,610	306,128
90 Days or More Past Due and Accruing		39
Residential real estate [Member] | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross		160
Residential real estate [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross		81
Residential real estate [Member] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross		0
Residential real estate [Member] | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross		79
Residential real estate [Member] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross		305,968
Consumer [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	28,745	28,414
90 Days or More Past Due and Accruing	0	0
Consumer [Member] | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	60	120
Consumer [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	60	117
Consumer [Member] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	3
Consumer [Member] | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Consumer [Member] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	28,685	28,294
Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	7,553	10,073
90 Days or More Past Due and Accruing	0	0
Agricultural [Member] | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Agricultural [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Agricultural [Member] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Agricultural [Member] | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Agricultural [Member] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	7,553	10,073
Other [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	62	81
90 Days or More Past Due and Accruing	0	0
Other [Member] | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	62	81
Other [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	62	81
Other [Member] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Other [Member] | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Other [Member] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	$ 0
Commercial Real Estate, Owner Occupied Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	206,525
90 Days or More Past Due and Accruing	0
Commercial Real Estate, Owner Occupied Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	229
Commercial Real Estate, Owner Occupied Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	229
Commercial Real Estate, Owner Occupied Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Owner Occupied Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Owner Occupied Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	206,296
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain]
Financing Receivable, Past Due [Line Items]
Loans gross	418,122
90 Days or More Past Due and Accruing	0
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain] | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	39
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	39
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain] | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	418,083
Commercial Real Estate, Farmland Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	36,923
90 Days or More Past Due and Accruing	0
Commercial Real Estate, Farmland Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Farmland Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Farmland Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Farmland Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Farmland Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	36,923
Commercial Real Estate, Multifamily Properties Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	180,934
90 Days or More Past Due and Accruing	0
Commercial Real Estate, Multifamily Properties Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	217
Commercial Real Estate, Multifamily Properties Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	217
Commercial Real Estate, Multifamily Properties Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Multifamily Properties Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Multifamily Properties Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	180,717
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	8,809
90 Days or More Past Due and Accruing	0
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	8,809
Commercial Real Estate, Construction Loans, Other Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	79,193
90 Days or More Past Due and Accruing	0
Commercial Real Estate, Construction Loans, Other Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Construction Loans, Other Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Construction Loans, Other Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Construction Loans, Other Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Commercial Real Estate, Construction Loans, Other Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	79,193
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	267,814
90 Days or More Past Due and Accruing	0
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	1,339
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	900
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	400
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	39
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	266,475
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	10,603
90 Days or More Past Due and Accruing	0
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	1
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	1
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	10,602
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	25,193
90 Days or More Past Due and Accruing	0
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	267
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	267
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	$ 24,926

Loans, Impaired Loans (Details)

Loans, Impaired Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	$ 35	$ 21
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	1,401	358
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	15	0
Commercial and industrial [Member]
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	19	4
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	24	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	15	0
Commercial, secured by real estate [Member]
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	10	11
Residential real estate [Member]
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	6	6
Consumer [Member]
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	0	0
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Agricultural [Member]
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	0	0
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Other [Member]
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	0	0
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain]
Financing Receivable, Impaired [Line Items]
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	700	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Commercial Real Estate, Farmland Class Segment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	88	88
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Commercial Real Estate, Multifamily Properties Class Segment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Commercial Real Estate, Construction Loans, Other Class Segment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	361	40
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	0	0
Commercial Real Estate, Owner Occupied Class Segment
Financing Receivable, Impaired [Line Items]
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	228	230
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	$ 0	$ 0

Loans Loans, Troubled Debt Rest

Loans Loans, Troubled Debt Restructuring, Modification Type (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0

Acquired Credit Impaired Loans,

Acquired Credit Impaired Loans, Outstanding Balance and Carrying Value for Acquired Credit Impaired Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	$ 1,394,830	$ 1,401,278
Allowance for loan losses	7,858	5,646	$ 5,530	$ 5,506
Total	1,386,972	1,395,632
Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	62	81
Allowance for loan losses	0	5	9	4
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	303,610	306,128
Allowance for loan losses	1,351	624	639	665
Commercial, secured by real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	930,506	936,255
Allowance for loan losses	4,927	3,609	3,494	3,607
Commercial Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	124,354	120,327
Allowance for loan losses	$ 1,047	$ 1,300	$ 1,297	$ 1,095

Affordable Housing Tax Credit_3

Affordable Housing Tax Credit Limited Partnership (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract]
Affordable housing tax credit investment	$ 16,950		$ 16,950
Less amortization	3,625		3,268
Net affordable housing tax credit investment	13,325		13,682
Unfunded commitment	$ 6,852		7,185
Funding period for unfunded commitment (in years)	10 years
Investments in Affordable Housing Projects [Abstract]
Tax credits and other tax benefits recognized	$ 430	$ 357
Tax credit amortization expense included in provision for income taxes	357	$ 297
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	508		963
Taxable Municipal securities [Member]
Debt Securities, Available-for-sale, Unrealized Loss Position [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 0		$ 370

Deposits - Composition of Depos

Deposits - Composition of Deposit Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Demand deposits	$ 473,345	$ 505,824
NOW and money fund deposits	519,293	510,324
Savings deposits	406,354	432,322
IRA and time certificates	204,889	156,500
Total deposits	$ 1,603,881	$ 1,604,970

Deposits - Time Deposit Maturit

Deposits - Time Deposit Maturities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
April 1, 2023 - March 31, 2024	$ 75,994
April 1, 2024 - March 31, 2025	108,895
April 1, 2025 - March 31, 2026	7,447
April 1, 2026 - March 31, 2027	7,931
April 1, 2027 - March 31, 2028	3,327
Thereafter	1,295
Time deposits	$ 204,889	$ 156,500

Deposits - Narrative (Details)

Deposits - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Interest-Bearing Deposits
Time deposits greater than $250,000	$ 30,600	$ 16,100

Borrowings (Details)

Borrowings (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Schedule of Short-Term and Long-Term Debt [Line Items]
Debt instrument, unused borrowing capacity, amount	$ 127,900
Asset Pledged as Collateral | Federal Home Loan Bank Advances
Schedule of Short-Term and Long-Term Debt [Line Items]
Debt securities	$ 268,000	$ 270,000
Bankers' Bank
Schedule of Short-Term and Long-Term Debt [Line Items]
Long-term debt, percentage bearing fixed interest, percentage rate	4.25%
Long-Term Debt, Maturity Date	Jun. 15, 2025
Line of credit facility, maximum borrowing capacity	$ 5,000
Debt instrument, basis spread on variable rate	0.25%
Line of Credit Facility, Expiration Date	Jun. 15, 2023
US Bank
Schedule of Short-Term and Long-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 30,000
Debt instrument, basis spread on variable rate	0.50%
Federal Home Loan Bank, REPO Based Advance Program | Federal Home Loan Bank Of Cincinnati
Schedule of Short-Term and Long-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 95,000
Federal Home Loan Bank, REPO Based Advance Program | Minimum | Federal Home Loan Bank Of Cincinnati
Schedule of Short-Term and Long-Term Debt [Line Items]
Debt instrument, term	1 day
Federal Home Loan Bank, REPO Based Advance Program | Maximum | Federal Home Loan Bank Of Cincinnati
Schedule of Short-Term and Long-Term Debt [Line Items]
Debt instrument, term	1 year
Federal Home Loan Bank, Cash Management Advance Program | Federal Home Loan Bank Of Cincinnati
Schedule of Short-Term and Long-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 95,000
Line of Credit Facility, Expiration Date	Feb. 08, 2024
Federal Home Loan Bank, Advances, Maturity Period, Variable Rate	90 days
Federal Home Loan Bank, Advances, Maturity Period, Fixed Rate	30 days

Borrowings Schedule of Short-Te

Borrowings Schedule of Short-Term and Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule of Short-Term and Long-Term Debt [Line Items]
Other Short-term Borrowings	$ 13,598	$ 14,072
Long-term debt	5,000	5,000
Debt, Long-term and Short-term, Combined Amount	$ 18,598	$ 19,072
Short-term Debt, Weighted Average Interest Rate, at Point in Time	4.25%	4.25%
Federal Home Loan Bank, Advances, Weighted Average Interest Rate	3.02%	3.02%
Debt, Weighted Average Interest Rate	3.92%	3.93%

Borrowings Schedule of Maturiti

Borrowings Schedule of Maturities of Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Long-Term Debt, Maturity, Year One	$ 6,937	$ 6,918
Time Deposit Maturities, Year Two	11,661	2,001
Long-Term Debt, Maturity, Year Three	0	10,153
Debt, Long-term and Short-term, Combined Amount	$ 18,598	$ 19,072

Borrowings - Schedule of Short

Borrowings - Schedule of Short Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Short-term Debt, Weighted Average Interest Rate, at Point in Time	5.05%	4.67%
Short-term Debt	$ 76,500	$ 71,455
Revolving Credit Facility
Short-Term Debt [Line Items]
Other Short-term Borrowings	$ 1,500	$ 3,000
Short-term Debt, Weighted Average Interest Rate, at Point in Time	7.75%	7.25%
Line of Credit
Short-Term Debt [Line Items]
Other Short-term Borrowings	$ 0	$ 18,455
Short-term Debt, Weighted Average Interest Rate, at Point in Time	0%	5%
Federal Home Loan Bank Advances
Short-Term Debt [Line Items]
Other Short-term Borrowings	$ 75,000	$ 50,000
Short-term Debt, Weighted Average Interest Rate, at Point in Time	5%	4.40%

Leases - Lease, Cost (Details)

Leases - Lease, Cost (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Operating lease expense	$ 181	$ 159
Short-term lease expense	30	34
Variable lease expense	1	0
Other	5	3
Total lease expense	$ 217	$ 196

Leases Lease, Other Information

Leases Lease, Other Information (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Leases [Abstract]
Cash paid for amounts included in the measurement of lease liabilities:	$ 186
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 0
Weighted average remaining lease term in years for operating leases	32 years 3 months 18 days
Weighted average discount rate for operating leases	3.47%

Leases - (Details)

Leases - (Details)	Mar. 31, 2023
Lessee, Lease, Description [Line Items]
Weighted average remaining lease term in years for operating leases	32 years 3 months 18 days

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Statutory tax rate	21%	21%
Increase (decrease) resulting from:
Tax exempt interest	0.70%	0.70%
Tax exempt income on bank-owned life insurance	(1.10%)	(1.00%)
Effective Income Tax Rate Reconciliation, Captive Insurance Premium Income, Percent	(1.00%)	(0.90%)
Other, net	(0.40%)	(1.00%)
Effective tax rate	17.80%	17.40%

Commitments and Contingent Li_3

Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 302,852	$ 321,441
Unfunded commitment	6,852	7,185
Commitments outstanding for capital expenditures	2,600
Commercial loans [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	33,163	22,823
Other loans [Member] | Fixed rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	3,643	191
Other loans [Member] | Adjustable rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	2,106	1,422
Unused lines of credit [Member] | Fixed rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	40,277	41,558
Unused lines of credit [Member] | Adjustable rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	207,102	238,876
Unused overdraft protection amounts on demand and NOW accounts [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	16,556	16,566
Standby letters of credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 5	$ 5

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	$ 200,675	$ 238,604
Other comprehensive income, net of taxes	4,950	(13,188)
Balance ending	204,072	206,875
Total [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(29,954)	(1,809)
Balance ending	(25,004)	(14,997)
Unrealized Gains and Losses on Available-for-Sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(29,927)	(1,536)
Other comprehensive income, net of taxes	4,950	(13,189)
Balance ending	(24,977)	(14,725)
Changes in Pension Plan Assets and Benefit Obligations [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(27)	(273)
Other comprehensive income, net of taxes	0	1
Balance ending	$ (27)	$ (272)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income, Reclassification of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense	$ 898	$ 951

Retirement Plans (Details)

Retirement Plans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Retirement Benefits [Abstract]
Automatic Annual Contribution Employees Hired Before January 1, 2009 Benefit Reduction Under Certain Amendments Minimum, percent	5%
Automatic Annual Contribution Employees Hired Before January 1, 2009 Due Benefit Reduction Under Certain Amendments Maximum, percent	7%
Employer's matching contribution to 401(k) of employees hired on or after January 1, 2009, percent	50%
Maximum annual contribution per employee, percent	3%
Funding and administrative costs of noncontributory defined benefit retirement plan and 401(k) plan [Abstract]
401(k) plan	$ 200	$ 180
Qualified noncontributory defined benefit retirement plan [Member]
Funding and administrative costs of noncontributory defined benefit retirement plan and 401(k) plan [Abstract]
Qualified noncontributory defined benefit retirement plan	339	308
Components of net periodic pension cost [Abstract]
Interest cost	19	12
Amortization of unrecognized net loss	0	2
Net periodic pension cost	19	14
Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax [Abstract]
Net actuarial gain	$ 0	$ (1)

Stock Based Compensation, Addit

Stock Based Compensation, Additional Information (Details)	3 Months Ended
	Mar. 31, 2023 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance (in shares) | shares	450,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock compensation costs not yet recognized | $	$ 1,173,000
Compensation costs not yet recognized, period for recognition	4 years 9 months 18 days

Stock Based Compensation , Rest

Stock Based Compensation , Restricted Stock Activity (Details) - Restricted Stock [Member] - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Shares
Outstanding at beginning of period (in shares)	58,314	44,512
Granted (in shares)	44,150	32,554
Vested (in shares)	21,624	17,229
Forfeited (in shares)	0	0
Outstanding at end of period (in shares)	80,840	59,837
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (usd per share)	$ 17.99	$ 17.08
Granted (usd per share)	17.84	19.25
Vested (usd per share)	17.86	17.98
Forfeited (usd per share)	0	0
Outstanding at end of period (usd per share)	$ 17.94	$ 18

Stock Based Compensation Restri

Stock Based Compensation Restricted Stock Awards Expense Informations (Details) - Restricted Stock [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Expense	$ 316	$ 197
Share-based Payment Arrangement, Expense, Tax Benefit	$ 66	$ 41

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Earnings Per Share [Abstract]
Net income	$ 4,157	$ 4,523
Less allocation of earnings and dividends to participating securities	30	24
Net income allocated to common shareholders	$ 4,127	$ 4,499
Weighted average common shares outstanding, gross (in shares)	11,270,010	11,878,451
Less average participating securities (in shares)	80,840	59,837
Weighted average number of shares outstanding used in the calculation of basic earnings per common share (in shares)	11,189,170	11,818,614
Add dilutive effect of:
Stock options (in shares)	0	0
Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share (in shares)	11,189,170	11,818,614
Earnings per common share:
Basic (usd per share)	$ 0.37	$ 0.38
Diluted (usd per share)	$ 0.37	$ 0.38

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	$ 1,286	$ 2,273
Debt securities, available-for-sale, at fair value	293,427	289,850
Carrying Amount [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	18,598	19,072
Short-term borrowings	76,500	71,455
Fair Value [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	18,558	18,573
Short-term borrowings	76,500	71,455
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	0	0
Short-term borrowings	76,500	71,455
Significant Other Observable Inputs (Level 2) [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	18,558	18,573
Short-term borrowings	0	0
Significant Unobservable Inputs (Level 3) [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	0	0
Short-term borrowings	0	0
Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	294,713	292,123
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	79,183	78,720
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	215,530	213,403
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
Nonrecurring [Member]
Recurring fair value measurement [Abstract]
Fair Value	1,018	923
Nonrecurring fair value measurements: [Abstract]
Individually evaluated loans	1,018	923
Nonrecurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Fair Value	0	0
Nonrecurring fair value measurements: [Abstract]
Individually evaluated loans	0	0
Nonrecurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Fair Value	0	0
Nonrecurring fair value measurements: [Abstract]
Individually evaluated loans	0	0
Nonrecurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Fair Value	1,018	923
Nonrecurring fair value measurements: [Abstract]
Individually evaluated loans	1,018	923
U.S. Treasury notes [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	77,897	76,447
U.S. Treasury notes [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	77,897	76,447
U.S. Treasury notes [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	77,897	76,447
U.S. Treasury notes [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
U.S. Treasury notes [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
U.S. Agency notes [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	79,836	77,976
U.S. Agency notes [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	79,836	77,976
U.S. Agency notes [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
U.S. Agency notes [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	79,836	77,976
U.S. Agency notes [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
U.S. Agency mortgage-backed securities [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	78,390	79,440
U.S. Agency mortgage-backed securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	78,390	79,440
U.S. Agency mortgage-backed securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
U.S. Agency mortgage-backed securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	78,390	79,440
U.S. Agency mortgage-backed securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
Non-taxable Municipal securities [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	8,588	8,524
Non-taxable Municipal securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	8,588	8,524
Non-taxable Municipal securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
Non-taxable Municipal securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	8,588	8,524
Non-taxable Municipal securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
Taxable Municipal securities [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	42,089	40,778
Taxable Municipal securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	42,089	40,778
Taxable Municipal securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
Taxable Municipal securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	42,089	40,778
Taxable Municipal securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
Mutual funds [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	1,219	1,234
Mutual funds [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value		41
Mutual funds [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value		41
Mutual funds [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value		0
Mutual funds [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value		0
Mutual Funds Measured At Net Asset Value [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	1,219	1,193
Mutual Funds Measured At Net Asset Value [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	0	0
Mutual Funds Measured At Net Asset Value [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	0	0
Equity securities [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	67	1,039
Equity securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	67	1,039
Equity securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	67	1,039
Equity securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	0	0
Equity securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	0	0
Corporate Debt Securities
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	6,627	6,685
Corporate Debt Securities | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	6,627	6,685
Corporate Debt Securities | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	0	0
Corporate Debt Securities | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	6,627	6,685
Corporate Debt Securities | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	$ 0	$ 0

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information About Unobservable Inputs Used In Recurring And Nonrecurring Level 3 Inputs (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net income	$ 4,157,000	$ 4,523,000
Less allocation of earnings and dividends to participating securities	30,000	24,000
Net Income (Loss) Available to Common Stockholders, Basic	$ 4,127,000	$ 4,499,000
Weighted average common shares outstanding, gross (in shares)	11,270,010	11,878,451
Less average participating securities (in shares)	80,840	59,837
Basic (in shares)	11,189,170	11,818,614
Nonrecurring [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	$ 1,018,000		$ 923,000
Nonrecurring [Member] | Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	1,018,000		923,000
Nonrecurring [Member] | Impaired Loans, Fair Value Calculated Using Estimated Sales Price [Domain] | Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	$ 3,000		0
Nonrecurring [Member] | Impaired Loans, Fair Value Calculated Using Discounted Cash Flows | Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value			923,000
Measurement Input, Discount Rate | Nonrecurring [Member] | Impaired Loans, Fair Value Calculated Using Discounted Cash Flows | High [Member] | Level 3 [Member] | Valuation, Income Approach
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value			0.0813
Measurement Input, Discount Rate | Nonrecurring [Member] | Impaired Loans, Fair Value Calculated Using Discounted Cash Flows | Low [Member] | Level 3 [Member] | Valuation, Income Approach
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value			0.0463
Measurement Input, Discount Rate | Nonrecurring [Member] | Impaired Loans, Fair Value Calculated Using Discounted Cash Flows | Weighted Average | Level 3 [Member] | Valuation, Income Approach
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value			$ 0.0604

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
FINANCIAL ASSETS:
Equity securities with a readily determinable fair value, at fair value	$ 1,286	$ 2,273
Debt securities, held-to-maturity, net	18,442	18,885
Accrued interest receivable	8,005	7,482
Carrying Amount [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	31,876	22,701
Debt securities, held-to-maturity, net	19,763	19,878
Loans, net	1,386,972	1,395,632
Accrued interest receivable	8,005	7,482
FINANCIAL LIABILITIES:
Deposits	1,603,881	1,604,970
Long-term debt	18,598	19,072
Accrued interest payable	854	311
Fair Value [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	31,876	22,701
Debt securities, held-to-maturity, net	18,442	18,885
Loans, net	1,229,404	1,219,112
Accrued interest receivable	8,005	7,482
FINANCIAL LIABILITIES:
Deposits	1,603,113	1,604,380
Long-term debt	18,558	18,573
Accrued interest payable	854	311
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	31,876	22,701
Debt securities, held-to-maturity, net	0	0
Loans, net	0	0
Accrued interest receivable	0	0
FINANCIAL LIABILITIES:
Deposits	1,398,992	1,448,470
Long-term debt	0	0
Accrued interest payable	0	0
Significant Other Observable Inputs (Level 2) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Debt securities, held-to-maturity, net	0	0
Loans, net	0	0
Accrued interest receivable	8,005	7,482
FINANCIAL LIABILITIES:
Deposits	204,121	155,910
Long-term debt	18,558	18,573
Accrued interest payable	854	311
Significant Unobservable Inputs (Level 3) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Debt securities, held-to-maturity, net	18,442	18,885
Loans, net	1,229,404	1,219,112
Accrued interest receivable	0	0
FINANCIAL LIABILITIES:
Deposits	0	0
Long-term debt	0	0
Accrued interest payable	$ 0	$ 0