LCNB (LCNB) 10-Q 14 Aug 23 2023 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Aug. 08, 2023
Cover [Abstract]
Document Type	10-Q
Document Period End Date	Jun. 30, 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	Q2
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		11,116,765
Entity Central Index Key	0001074902

CONSOLIDATED CONDENSED BALANCE

CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
ASSETS:
Cash and due from banks	$ 23,877	$ 20,244
Interest-bearing demand deposits	2,143	2,457
Total cash and cash equivalents	26,020	22,701
Investment securities:
Equity securities with a readily determinable fair value, at fair value	1,279	2,273
Equity securities without a readily determinable fair value, at cost	2,099	2,099
Debt securities, available-for-sale, at fair value	281,156	289,850
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss	19,117	19,878
Federal Reserve Bank stock, at cost	4,652	4,652
Federal Home Loan Bank stock, at cost	6,460	4,415
Loans, net	1,431,295	1,395,632
Premises and equipment, net	33,145	33,042
Operating Lease, Right-of-Use Asset	6,260	6,525
Goodwill	59,221	59,221
Core deposit and other intangibles, net	1,497	1,827
Bank-owned life insurance	44,846	44,298
Other assets, net	25,905	25,503
TOTAL ASSETS	1,950,763	1,919,398
Deposits:
Noninterest-bearing	480,288	505,824
Interest-bearing	1,116,421	1,099,146
Total deposits	1,596,709	1,604,970
Short-term Debt	112,289	71,455
Debt, Long-term and Short-term, Combined Amount	18,122	19,072
Operating lease liabilities	6,434	6,647
Accrued interest and other liabilities	14,893	16,579
TOTAL LIABILITIES	1,748,447	1,718,723
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	144,671	144,069
Retained earnings	141,431	139,249
Treasury Stock, Value	(56,015)	(52,689)
Accumulated other comprehensive loss, net of taxes	(27,771)	(29,954)
TOTAL SHAREHOLDERS' EQUITY	202,316	200,675
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,950,763	1,919,398
Accrued interest receivable	$ 7,811	$ 7,482
Preferred shares, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares, outstanding (in shares)	11,116,080	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	14,327,463	14,270,550
Treasury stock, shares	3,211,383	3,011,470

CONSOLIDATED CONDENSED BALANC_2

CONSOLIDATED CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 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	14,327,463	14,270,550
Common stock, shares, outstanding (in shares)	11,116,080	11,259,080
Treasury stock, shares	3,211,383	3,011,470

CONSOLIDATED CONDENSED STATEMEN

CONSOLIDATED CONDENSED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
INTEREST INCOME:
Interest and fees on loans	$ 16,763	$ 14,548	$ 32,906	$ 28,334
With a readily determinable fair value	8	14	25	26
Without a readily determinable fair value	30	5	50	10
Taxable	1,323	1,254	2,666	2,349
Non-taxable	174	188	350	377
Other investments	405	199	624	234
TOTAL INTEREST INCOME	18,703	16,208	36,621	31,330
INTEREST EXPENSE:
Interest on deposits	3,335	775	5,791	1,514
Interest on short-term borrowings	1,008	163	2,312	249
Interest on long-term debt	183	103	399	177
TOTAL INTEREST EXPENSE	4,526	1,041	8,502	1,940
NET INTEREST INCOME	14,177	15,167	28,119	29,390
Provision for (recovery of) credit losses	30	377	(27)	426
NET INTEREST INCOME AFTER PROVISION FOR (RECOVERY OF) CREDIT LOSSES	14,147	14,790	28,146	28,964
NON-INTEREST INCOME:
Bank-owned life insurance income	277	269	548	534
Gains from sales of loans	3	64	9	188
Other operating income	134	6	216	66
TOTAL NON-INTEREST INCOME	3,646	3,528	7,227	7,078
NON-INTEREST EXPENSE:
Salaries and employee benefits	7,061	7,014	14,410	14,229
Equipment expenses	417	428	778	836
Occupancy expense, net	599	735	1,562	1,510
State financial institutions tax	396	437	793	873
Marketing	320	368	512	630
Amortization of intangibles	112	112	223	252
FDIC insurance premiums, net	224	134	439	260
Contracted services	666	679	1,307	1,289
Profit (Loss) from Real Estate Operations	1	(879)	2	(879)
Other non-interest expense	1,867	2,441	4,137	4,719
TOTAL NON-INTEREST EXPENSE	12,078	11,469	24,603	23,719
INCOME BEFORE INCOME TAXES	5,715	6,849	10,770	12,323
PROVISION FOR INCOME TAXES	1,021	1,231	1,919	2,182
NET INCOME	$ 4,694	$ 5,618	$ 8,851	$ 10,141
Dividends declared per common share (usd per share)	$ 0.21	$ 0.20	$ 0.42	$ 0.40
Earnings per common share:
Basic (usd per share)	0.42	0.49	0.79	0.87
Diluted (usd per share)	$ 0.42	$ 0.49	$ 0.79	$ 0.87
Weighted average common shares outstanding:
Basic (in shares)	11,056,308	11,337,805	11,122,371	11,576,873
Diluted (in shares)	11,056,308	11,337,805	11,122,371	11,576,873
Merger-related expenses	$ 415	$ 0	$ 440	$ 0
Fiduciary and Trust
NON-INTEREST INCOME:
Revenue from Contract with Customer, Excluding Assessed Tax	1,787	1,643	3,527	3,338
Deposit Account
NON-INTEREST INCOME:
Revenue from Contract with Customer, Excluding Assessed Tax	$ 1,445	$ 1,546	$ 2,927	$ 2,952

CONSOLIDATED CONDENSED STATEM_2

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 4,694	$ 5,618	$ 8,851	$ 10,141
Other comprehensive income (loss):
Net unrealized (losses) gains on available-for-sale debt securities (net of taxes)	(2,767)	(6,945)	2,183	(20,134)
Change in nonqualified pension plan unrecognized net gain and unrecognized prior service cost (net of taxes)	0	2	0	3
Other comprehensive income (loss), net of tax	(2,767)	(6,943)	2,183	(20,131)
TOTAL COMPREHENSIVE INCOME (LOSS)	$ 1,927	$ (1,325)	$ 11,034	$ (9,990)

CONSOLIDATED CONDENSED STATEM_3

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Other comprehensive income (loss):
Net unrealized gain (loss) on available-for-sale securities, tax expense (benefit)	$ 580	$ (5,352)
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	10,141						10,141
Other comprehensive income, net of taxes	(20,131)											(20,131)
Dividend Reinvestment and Stock Purchase Plan (in shares)					11,728
Dividend Reinvestment and Stock Purchase Plan	201				$ 201
Compensation expense relating to restricted stock (in shares)					32,554
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	304				$ 304
Dividends, Common Stock, Cash	(4,559)						(4,559)
Treasury shares purchased (in shares)					(1,084,723)
Repurchase of common stock	(21,600)									(21,600)
Balance Ending (in shares) at Jun. 30, 2022					11,374,515
Balance ending at Jun. 30, 2022	$ 202,960				$ 143,635		131,894			(50,629)		(21,940)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared per common share (usd per share)	$ 0.40
Balance Beginning (in shares) at Mar. 31, 2022					11,401,503
Balance beginning at Mar. 31, 2022	$ 206,875				$ 143,432		128,555			(50,115)		(14,997)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5,618						5,618
Other comprehensive income, net of taxes	(6,943)											(6,943)
Dividend Reinvestment and Stock Purchase Plan (in shares)					6,047
Dividend Reinvestment and Stock Purchase Plan	96				$ 96
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	107				$ 107
Dividends, Common Stock, Cash	(2,279)						(2,279)
Treasury shares purchased (in shares)					(33,035)
Repurchase of common stock	(514)
Balance Ending (in shares) at Jun. 30, 2022					11,374,515
Balance ending at Jun. 30, 2022	$ 202,960				$ 143,635		131,894			(50,629)		(21,940)
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	8,851						8,851
Other comprehensive income, net of taxes	2,183											2,183
Dividend Reinvestment and Stock Purchase Plan (in shares)					12,763
Dividend Reinvestment and Stock Purchase Plan	204				$ 204
Compensation expense relating to restricted stock (in shares)					44,150
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	398				$ 398
Dividends, Common Stock, Cash	(4,747)						(4,747)
Treasury shares purchased (in shares)					(199,913)
Repurchase of common stock	$ (3,326)									(3,326)
Balance Ending (in shares) at Jun. 30, 2023	11,116,080				11,116,080
Balance ending at Jun. 30, 2023	$ 202,316				$ 144,671		141,431			(56,015)		(27,771)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity, Other	$ (1,922)
Dividends declared per common share (usd per share)	$ 0.42
Balance Beginning (in shares) at Mar. 31, 2023					11,202,063
Balance beginning at Mar. 31, 2023	$ 204,072				$ 144,488		139,115			(54,527)		(25,004)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,694						4,694
Other comprehensive income, net of taxes	(2,767)											(2,767)
Dividend Reinvestment and Stock Purchase Plan (in shares)					6,902
Dividend Reinvestment and Stock Purchase Plan	101				$ 101
Compensation expense relating to restricted stock (in shares)					0
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	82				$ 82
Dividends, Common Stock, Cash	(2,378)						(2,378)
Treasury shares purchased (in shares)					(92,885)
Repurchase of common stock	$ (1,488)
Balance Ending (in shares) at Jun. 30, 2023	11,116,080				11,116,080
Balance ending at Jun. 30, 2023	$ 202,316				$ 144,671		$ 141,431			$ (56,015)		$ (27,771)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared per common share (usd per share)	$ 0.21
Financing Receivable, Revolving, Converted to Term Loan	$ 654		$ 0	$ 0

CONSOLIDATED CONDENSED STATEM_5

CONSOLIDATED CONDENSED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Common stock dividends (in dollars per share)	$ 0.21	$ 0.20	$ 0.42	$ 0.40

CONSOLIDATED CONDENSED STATEM_6

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 8,851	$ 10,141
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation, amortization, and accretion	1,543	1,500
Provision for (recovery of) credit losses	(27)	426
(Benefit from) provision for deferred income taxes	(710)	24
Increase in cash surrender value of bank-owned life insurance	(548)	(534)
Loss on equity securities	45	304
Realized gain from sales of premises and equipment	(426)	(15)
Impairment of Long-Lived Assets to be Disposed of	0	140
Origination of mortgage loans for sale	(505)	(8,468)
Realized gains from sales of loans	(9)	(188)
Proceeds from sales of mortgage loans	508	8,563
Compensation expense related to restricted stock	398	304
Changes in:
Accrued interest receivable	(329)	551
Other assets	239	3,397
Other liabilities	(2,020)	(3,926)
TOTAL ADJUSTMENTS	(1,841)	1,189
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	7,010	11,330
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of equity securities	963	0
Available-for-sale	11,531	13,679
Held-to-maturity	1,035	1,211
Purchases of equity securities	(14)	(8)
Available-for-sale	(497)	(32,789)
Payments to Acquire Held-to-Maturity Securities	(280)	(755)
Payments to Acquire Federal Home Loan Bank Stock	(3,414)	0
Proceeds from Sale of Federal Home Loan Bank Stock	1,369	0
Net increase in loans	(37,541)	(4,391)
Purchases of premises and equipment	(1,110)	(283)
Proceeds from sale of premises and equipment	513	32
NET CASH FLOWS USED IN INVESTING ACTIVITIES	(27,445)	(21,699)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in deposits	(8,261)	30,006
Net increase in short-term borrowings	40,834	5,000
Proceeds from Issuance of Other Long-Term Debt	0	15,000
Principal payments on long-term debt	(950)	0
Proceeds from issuance of common stock	204	201
Repurchase of common stock	(3,326)	(21,600)
Cash dividends paid on common stock	(4,747)	(4,559)
NET CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	23,754	24,048
NET CHANGE IN CASH AND CASH EQUIVALENTS	3,319	13,679
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	22,701	18,136
CASH AND CASH EQUIVALENTS AT END OF PERIOD	26,020	31,815
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	7,899	1,930
Income Taxes Paid, Net	1,401	1,332
Right-of-use assets obtained in exchange for new operating lease liabilities	0
Proceeds from sale of other real estate owned	0	1,605
Gains (Losses) on Sales of Other Real Estate	$ 0	$ (889)

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2023 and 2022 were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, Unrealized Gains and Losses on Available-for-Sale Debt Securities Changes in Pension Plan Assets and Benefit Obligations Total 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 $ (24,977) (27) (25,004) (29,927) (27) (29,954) Other comprehensive income (loss), net of taxes (2,767) — (2,767) 2,183 — 2,183 Balance at end of period $ (27,744) (27) (27,771) (27,744) (27) (27,771) 2022 Balance at beginning of period $ (14,725) (272) (14,997) (1,536) (273) (1,809) Other comprehensive (loss) income, net of taxes (6,945) 2 (6,943) (20,134) 3 (20,131) Balance at end of period $ (21,670) (270) (21,940) (21,670) (270) (21,940) There were no reclassifications out of accumulated other comprehensive loss during the three and six months ended June 30, 2023 and 2022.

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 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. Certain prior period data presented in the financial statements have been reclassified to conform with the current period presentation. These reclassifications had no effect on net income. 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 and six months ended June 30, 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 its 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, 2023 (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 $6.6 million at June 30, 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 farmland • 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 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 $106,000 at June 30, 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 the 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 $1.1 million at June 30, 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 (or recovery of) 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 June 30, 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.

Acquisition

Acquisition	6 Months Ended
	Jun. 30, 2023
Business Combinations [Abstract]
Subsequent Event, Pro Forma Business Combinations or Disposals	BUSINESS COMBINATION LCNB and Cincinnati Bancorp, Inc. (“CNNB”), the holding company for Cincinnati Federal, a federally chartered stock savings and loan association, signed a definitive merger agreement on May 17, 2023 whereby CNNB will merge with and into LCNB in a stock-and-cash transaction. CNNB operates five full-service branch offices in Cincinnati, Ohio and Northern Kentucky and has approximately $304.7 million in assets, $262.9 million in loans, $223.6 million of deposits, and $40.3 million in consolidated stockholders’ equity as of March 31, 2023. When completed, the transaction will significantly increase LCNB’s existing presence in the Cincinnati market and expand LCNB’s community banking franchise across the Ohio River into the Northern Kentucky market. Subject to the terms of the merger agreement, which has been approved by the Board of Directors of each company, CNNB shareholders will have the opportunity to elect to receive either 0.9274 shares of LCNB stock or $17.21 per share in cash for each share of CNNB common stock owned, subject to At closing, Cincinnati Federal branches will become branches of LCNB National Bank. At that time, LCNB will have 33 banking offices in Ohio and one branch office in Northern Kentucky. Subject to regulatory approval, CNNB shareholder approval, and other customary conditions set forth in the definitive merger agreement, the transaction is anticipated to close in the fourth quarter of 2023. LCNB shareholder approval is not required.

Investment Securities

Investment Securities	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 are summarized as follows (in thousands): Amortized Unrealized Unrealized Fair June 30, 2023 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 79,006 — 8,043 70,963 U.S. Agency notes 89,057 — 10,337 78,720 Corporate bonds 7,450 6 953 6,503 U.S. Agency mortgage-backed securities 85,906 — 10,584 75,322 Municipal securities: Non-taxable 8,829 — 327 8,502 Taxable 46,026 — 4,880 41,146 $ 316,274 6 35,124 281,156 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 15,692 6 1,162 14,536 Taxable 3,431 — 377 3,054 $ 19,123 6 1,539 17,590 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 June 30, 2023 to be immaterial based on the composition of the securities portfolio. Information concerning debt securities with gross unrealized losses at June 30, 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 June 30, 2023 Available-for-Sale: U.S. Treasury notes $ 198 1 70,765 8,042 U.S. Agency notes — — 78,720 10,337 Corporate bonds — — 5,746 953 U.S. Agency mortgage-backed securities 4,058 110 71,192 10,474 Municipal securities: Non-taxable 2,124 21 5,913 306 Taxable 2,030 51 39,116 4,829 $ 8,410 183 271,452 34,941 Held-to-Maturity: Municipal securities: Non-taxable $ 6,953 618 6,845 544 Taxable — — 3,054 377 $ 6,953 618 9,899 921 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 and six months ended June 30, 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 $123.1 million and $166.4 million at June 30, 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 June 30, 2023. Contractual maturities of debt securities at June 30, 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 $ 8,913 8,805 280 283 Due from one to five years 152,490 137,092 3,585 3,445 Due from five to ten years 68,234 59,281 2,440 2,252 Due after ten years 731 656 12,818 11,610 230,368 205,834 19,123 17,590 U.S. Agency mortgage-backed securities 85,906 75,322 — — $ 316,274 281,156 19,123 17,590 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 June 30, 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 June 30, 2023 and December 31, 2022 are summarized as follows (in thousands): June 30, 2023 December 31, 2022 Amortized Cost Fair Amortized Cost Fair Mutual funds $ 1,399 1,207 1,429 1,234 Equity securities 10 72 778 1,039 Total equity securities with a readily determinable fair value $ 1,409 1,279 2,207 2,273 Changes in the fair value of equity securities with a readily determinable fair value for the three and six months ended June 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Net losses recognized during the period $ (14) (178) (45) (304) Less net gains recognized during the period on equity securities sold during the period — — (61) — Net unrealized gains (losses) recognized during the reporting period on equity securities still held at period end $ (14) (178) 16 (304)

Affordable Housing Tax Credit L

Affordable Housing Tax Credit Limited Partnership	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 (in thousands): June 30, December 31, Affordable housing tax credit investment $ 16,950 16,950 Less amortization 3,986 3,268 Net affordable housing tax credit investment $ 12,964 13,682 Unfunded commitment $ 6,348 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 9.5 years. The following table presents other information relating to LCNB's affordable housing tax credit investments for the three and six months ended June 30, 2023 and 2022 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Tax credits and other tax benefits recognized $ 434 357 864 714 Tax credit amortization expense included in provision for income taxes 361 304 718 601

Deposits

Deposits	6 Months Ended
	Jun. 30, 2023
Statement of Financial Position [Abstract]
Deposits	DEPOSITS The following table presents the composition of LCNB's deposits at June 30, 2023 and December 31, 2022 (in thousands): June 30, December 31, Demand deposits $ 480,288 505,824 Interest-bearing demand and money fund deposits 505,078 510,324 Savings deposits 390,324 432,322 IRA and time certificates 221,019 156,500 Total $ 1,596,709 1,604,970 Contractual maturities of time deposits at June 30, 2023 were as follows (in thousands): July 1, 2023 - June 30, 2024 $ 86,215 July 1, 2024 - June 30, 2025 117,708 July 1, 2025 - June 30, 2026 6,316 July 1, 2026 - June 30, 2027 7,165 July 1, 2027 - June 30, 2028 2,607 Thereafter 1,008 $ 221,019 The aggregate amount of time deposits in denominations of $250,000 or more at June 30, 2023 and December 31, 2022 was $32.7 million and $16.1 million, respectively.

Borrowings

Borrowings	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Borrowings	BORROWINGS Long-term debt at June 30, 2023 and December 31, 2022 was as follows (dollars in thousands): June 30, 2023 December 31, 2022 Amount Rate Amount Rate Term loan $ 13,122 4.25 % $ 14,072 4.25 % FHLB long-term advances 5,000 3.02 % 5,000 3.02 % $ 18,122 3.91 % $ 19,072 3.93 % The term loan with a correspondent 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 June 30, 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 $276 million and $270 million at June 30, 2023 and December 31, 2022, respectively. Remaining borrowing capacity, including short-term borrowing arrangements, at June 30, 2023 was approximately $100.5 million. Contractual maturities of long-term debt at June 30, 2023 and December 31, 2022 were as follows ( in thousands): June 30, December 31, One year $ 6,958 6,918 Two years 11,164 2,001 Three years — 10,153 Total $ 18,122 19,072 Short-term borrowings at June 30, 2023 and December 31, 2022 were as follows (dollars in thousands): June 30, 2023 December 31, 2022 Amount Rate Amount Rate Revolving line of credit $ — — % $ 3,000 7.25 % Other lines of credit 12,289 5.75 % 18,455 5.00 % FHLB short-term advances 100,000 5.04 % 50,000 4.40 % $ 112,289 5.12 % $ 71,455 4.67 % At June 30, 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, 2024. At June 30, 2023, LCNB had short-term line of credit borrowing arrangement with two correspondent financial institutions. Under the terms of the first 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. Approximately $12.3 million was outstanding under this arrangement at June 30, 2023. Under the terms of the second arrangement, LCNB can borrow up to $25 million at an interest rate equal to the FOMC rate plus a spread of 25 basis points. No borrowings were outstanding under this arrangement at June 30, 2023. At June 30, 2023, LCNB had two 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. At June 30, 2023, $75 million was outstanding under the REPO-Based Advance program and $25 million was outstanding under the Cash Management Advance program.

Leases

Leases	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2023 were as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Operating lease expense $ 283 185 442 344 Short-term lease expense 12 50 46 84 Variable lease expense 3 1 3 1 Other 7 2 10 5 Total lease expense $ 305 238 501 434 Other information related to leases at June 30, 2023 were as follows (dollars in thousands): Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 223 Right-of-use assets obtained in exchange for new operating lease liabilities $ — Weighted average remaining lease term in years for operating leases 32.7 Weighted average discount rate for operating leases 3.49 %

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 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 June 30, Six Months Ended June 30, 2023 2022 2023 2022 Statutory tax rate 21.0 % 21.0 % 21.0 % 21.0 % Increase (decrease) resulting from: Tax exempt interest (0.6) % (0.6) % (0.6) % (0.6) % Tax exempt income on bank-owned life insurance (1.0) % (0.8) % (1.1) % (0.9) % Captive insurance premium income (0.8) % (0.9) % (0.9) % (0.9) % Affordable housing tax credit limited partnerships (1.3) % (0.8) % (1.4) % (0.9) % Other, net 0.6 % 0.1 % 0.8 % — % Effective tax rate 17.9 % 18.0 % 17.8 % 17.7 %

Commitments and Contingent Liab

Commitments and Contingent Liabilities	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 were as follows (in thousands): June 30, 2023 December 31, 2022 Commitments to extend credit: Commercial loans $ 47,388 22,823 Other loans Fixed rate 3,619 191 Adjustable rate 6,196 1,422 Unused lines of credit: Fixed rate 36,866 41,558 Adjustable rate 189,163 238,876 Unused overdraft protection amounts on demand accounts 16,501 16,566 Standby letters of credit 5 5 Total commitments $ 299,738 321,441 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 June 30, 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	6 Months Ended
	Jun. 30, 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 and six-month period ended June 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Qualified noncontributory defined benefit retirement plan $ 338 308 677 616 401(k) plan 165 157 365 337 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 and six months ended June 30, 2023 and 2022 are summarized as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Interest cost 19 14 38 26 Amortization of unrecognized net loss — 2 — 4 Net periodic pension cost $ 19 16 $ 38 30 Amounts recognized in accumulated other comprehensive loss, net of tax, for the nonqualified defined benefit retirement plan for the three and six months ended June 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Net actuarial loss $ — (2) — (3)

Earnings Per Common Share

Earnings Per Common Share	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2023 and 2022 were calculated as follows (dollars in thousands, except share and per share data): Three Months Ended Six Months Ended 2023 2022 2023 2022 Net income $ 4,694 5,618 8,851 10,141 Less allocation of earnings and dividends to participating securities 33 29 63 53 Net income allocated to common shareholders $ 4,661 5,589 8,788 10,088 Weighted average common shares outstanding, gross 11,135,325 11,396,119 11,202,300 11,635,949 Less average participating securities 79,017 58,314 79,929 59,076 Adjusted weighted average number of shares outstanding used in the calculation of basic and diluted earnings per common share 11,056,308 11,337,805 11,122,371 11,576,873 Earnings per common share: Basic $ 0.42 0.49 $ 0.79 0.87 Diluted 0.42 0.49 0.79 0.87

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTSLCNB 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 June 30, 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 June 30, 2023 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 72 72 — — Mutual funds measured at net asset value 1,207 1,207 — — Debt securities, available-for-sale: U.S. Treasury notes 70,963 70,963 — — U.S. Agency notes 78,720 — 78,720 — Corporate bonds 6,503 — 6,503 — U.S. Agency mortgage-backed securities 75,322 — 75,322 — Municipal securities: Non-taxable 8,502 — 8,502 — Taxable 41,146 — 41,146 — Total recurring fair value measurements $ 282,435 72,242 210,193 — Nonrecurring fair value measurements: Individually evaluated loans $ 22 — — 22 Total nonrecurring fair value measurements $ 22 — — 22 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 June 30, 2023 and December 31, 2022 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average June 30, 2023 Individually evaluated collateral dependent loans $ 22 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable December 31, 2022 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 June 30, 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 June 30, 2023 FINANCIAL ASSETS: Cash and cash equivalents $ 26,020 26,020 26,020 — — Debt securities, held-to-maturity, net 19,123 17,590 — — 17,590 Loans, net 1,431,295 1,249,702 — — 1,249,702 Accrued interest receivable 7,811 7,811 — 7,811 — FINANCIAL LIABILITIES: Deposits 1,596,709 1,595,620 1,375,690 219,930 — Short-term borrowings 112,289 112,289 112,289 — — Long-term debt 18,122 17,668 — 17,668 — Accrued interest payable 915 915 — 915 — 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 —

Accounting Policies (Policies)

Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 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 its 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, 2023 (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 $6.6 million at June 30, 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 farmland • 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 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 $106,000 at June 30, 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 the 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 $1.1 million at June 30, 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 (or recovery of) 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 June 30, 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)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Net losses recognized during the period $ (14) (178) (45) (304) Less net gains recognized during the period on equity securities sold during the period — — (61) — Net unrealized gains (losses) recognized during the reporting period on equity securities still held at period end $ (14) (178) 16 (304)
Realized Gain (Loss) on Investments
Marketable Securities	The cost and estimated fair value of equity securities with a readily determinable fair value at June 30, 2023 and December 31, 2022 are summarized as follows (in thousands): June 30, 2023 December 31, 2022 Amortized Cost Fair Amortized Cost Fair Mutual funds $ 1,399 1,207 1,429 1,234 Equity securities 10 72 778 1,039 Total equity securities with a readily determinable fair value $ 1,409 1,279 2,207 2,273
Investments Classified by Contractual Maturity Date	Contractual maturities of debt securities at June 30, 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 $ 8,913 8,805 280 283 Due from one to five years 152,490 137,092 3,585 3,445 Due from five to ten years 68,234 59,281 2,440 2,252 Due after ten years 731 656 12,818 11,610 230,368 205,834 19,123 17,590 U.S. Agency mortgage-backed securities 85,906 75,322 — — $ 316,274 281,156 19,123 17,590
Schedule of Unrealized Loss on Investments	Information concerning debt securities with gross unrealized losses at June 30, 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 June 30, 2023 Available-for-Sale: U.S. Treasury notes $ 198 1 70,765 8,042 U.S. Agency notes — — 78,720 10,337 Corporate bonds — — 5,746 953 U.S. Agency mortgage-backed securities 4,058 110 71,192 10,474 Municipal securities: Non-taxable 2,124 21 5,913 306 Taxable 2,030 51 39,116 4,829 $ 8,410 183 271,452 34,941 Held-to-Maturity: Municipal securities: Non-taxable $ 6,953 618 6,845 544 Taxable — — 3,054 377 $ 6,953 618 9,899 921 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 June 30, 2023 and December 31, 2022 are summarized as follows (in thousands): Amortized Unrealized Unrealized Fair June 30, 2023 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 79,006 — 8,043 70,963 U.S. Agency notes 89,057 — 10,337 78,720 Corporate bonds 7,450 6 953 6,503 U.S. Agency mortgage-backed securities 85,906 — 10,584 75,322 Municipal securities: Non-taxable 8,829 — 327 8,502 Taxable 46,026 — 4,880 41,146 $ 316,274 6 35,124 281,156 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 15,692 6 1,162 14,536 Taxable 3,431 — 377 3,054 $ 19,123 6 1,539 17,590 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)	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Major Classifications of Loans	Major classifications of loans at June 30, 2023 and December 31, 2022 were as follows (in thousands): June 30, 2023 December 31, 2022 Commercial & industrial $ 127,667 120,327 Commercial, secured by real estate: Owner occupied 206,828 208,485 Non-owner occupied 418,655 420,075 Farmland 37,506 36,340 Multi-family 188,870 189,917 Construction loans secured by 1-4 family dwellings 7,166 7,786 Construction loans secured by other real estate 100,426 73,652 Residential real estate: Secured by senior liens on 1-4 family dwellings 276,580 269,822 Secured by junior liens on 1-4 family dwellings 12,612 10,197 Home equity line-of-credit loans 23,704 26,109 Consumer 29,162 28,414 Agricultural 10,006 10,073 Other loans, including deposit overdrafts 69 81 Loans, gross 1,439,251 1,401,278 Less allowance for credit losses 7,956 5,646 Loans, net $ 1,431,295 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 $844,000 and $980,000 at June 30, 2023 and December 31, 2022, respectively.
Non-accrual, Past Due, and Accruing Restructured Loans	Non-accrual loans by class of receivable as of June 30, 2023 and December 31, 2022 were as follows (in thousands): June 30, 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 $ — — — — — 3 Commercial, secured by real estate: Owner occupied — — — 231 231 15 Non-owner occupied — — — — — — Farmland 85 85 9 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 366 366 2 72 72 4 Secured by junior liens on 1-4 family dwellings — — — — — — Home equity line-of-credit loans — — — — — — Consumer — — — — — — Agricultural — — — — — — Total $ 451 451 11 391 391 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 and six months ended June 30, 2023 and 2022 (in thousands): Commercial Commercial, Secured by Residential Consumer Agricultural Other Total Three Months Ended June 30, 2023 Balance, beginning of period $ 1,047 4,927 1,351 526 7 — 7,858 Provision for (recovery of) credit losses 33 96 (25) 12 (2) 17 131 Losses charged off (15) — — (4) — (30) (49) Recoveries — — — 1 — 15 16 Balance, end of period $ 1,065 5,023 1,326 535 5 2 7,956 Ratio of net charge-offs to average loans 0.05 % — % — % 0.04 % — % 91.85 % 0.01 % Six Months Ended June 30, 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 292 (26) (134) 9 (8) 30 163 Losses charged off (15) — — (9) — (61) (85) Recoveries — — — 3 — 33 36 Balance, end of period $ 1,065 5,023 1,326 535 5 2 7,956 Ratio of net charge-offs to average loans 0.02 % — % — % 0.04 % — % 79.90 % 0.01 % Three Months Ended June 30, 2022 Balance, beginning of period $ 1,297 3,494 639 73 18 9 5,530 Provision for (recovery of) credit losses (10) 398 (32) (6) — 27 377 Losses charged off — (67) — — — (49) (116) Recoveries — — 18 — — 24 42 Balance, end of period $ 1,287 3,825 625 67 18 11 5,833 Ratio of net charge-offs to average loans — % 0.03 % (0.02) % — % — % 159.17 % 0.02 % Six Months Ended June 30, 2022 Balance, beginning of year $ 1,095 3,607 665 105 30 4 5,506 Provision for (recovery of) credit losses 192 285 (54) (33) (12) 48 426 Losses charged off — (67) (5) (5) — (76) (153) Recoveries — — 19 — — 35 54 Balance, end of period $ 1,287 3,825 625 67 18 11 5,833 Ratio of net charge-offs to average loans — % 0.02 % (0.01) % 0.03 % — % 100.02 % 0.01 % A breakdown of the allowance for credit losses and allowance for loan losses and the loan portfolio by portfolio segment at June 30, 2023 and December 31, 2022 were as follows (in thousands): Commercial Commercial, Secured by Residential Consumer Agricultural Other Total June 30, 2023 Allowance for credit losses: Individually evaluated for credit losses $ 3 22 5 34 — — 64 Collectively evaluated for credit loss 1,062 5,001 1,321 501 5 2 7,892 Balance, end of period $ 1,065 5,023 1,326 535 5 2 7,956 Loans: Individually evaluated for credit losses $ 170 4,200 1,181 56 — — 5,607 Collectively evaluated for credit loss 127,497 955,251 311,715 29,106 10,006 69 1,433,644 Balance, end of period $ 127,667 959,451 312,896 29,162 10,006 69 1,439,251 December 31, 2022 Allowance for loan 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 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 June 30, 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 June 30, 2023 Commercial & industrial Pass $ 15,628 31,805 31,221 15,822 3,193 6,174 16,121 311 120,275 OAEM — — 1,481 — 1,870 — 1,471 — 4,822 Substandard — 1,510 — 116 — 565 379 — 2,570 Doubtful — — — — — — — — — Total 15,628 33,315 32,702 15,938 5,063 6,739 17,971 311 127,667 Gross charge-offs — — — — — 15 — — 15 Commercial, secured by real estate Pass 55,197 139,557 132,728 95,914 95,698 281,327 135,261 101 935,783 OAEM — 7,803 — — 799 7,319 — — 15,921 Substandard — — 698 — 917 6,132 — — 7,747 Doubtful — — — — — — — — — Total 55,197 147,360 133,426 95,914 97,414 294,778 135,261 101 959,451 Gross charge-offs — — — — — — — — — Residential real estate Pass 22,095 29,824 84,333 51,904 16,479 82,517 22,571 242 309,965 OAEM — — — — — — — — — Substandard — — — — 4 2,927 — — 2,931 Doubtful — — — — — — — — — Total 22,095 29,824 84,333 51,904 16,483 85,444 22,571 242 312,896 Gross charge-offs — — — — — — — — — Consumer Pass 7,097 6,991 6,118 6,197 2,070 444 103 — 29,020 OAEM — — — — — — — — — Substandard — 50 59 22 11 — — — 142 Doubtful — — — — — — — — — Total 7,097 7,041 6,177 6,219 2,081 444 103 — 29,162 Gross charge-offs — — 9 — — — — — 9 Agricultural Pass 1,499 496 204 765 46 55 6,941 — 10,006 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total 1,499 496 204 765 46 55 6,941 — 10,006 Gross charge-offs — — — — — — — — — Other Pass — — — — — — 69 — 69 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total — — — — — — 69 — 69 Gross charge-offs — — — — — — 61 — 61 Total loans $ 101,516 218,036 256,842 170,740 121,087 387,460 182,916 654 1,439,251 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 — — — — — 67 — — 67 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 — — — — — — 76 — 76 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 June 30, 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 June 30, 2023 Commercial & industrial $ — 1,789 — 1,789 125,878 127,667 — Commercial, secured by real estate: Owner occupied 74 — — 74 206,754 206,828 — Non-owner occupied — — — — 418,655 418,655 — Farmland — — — — 37,506 37,506 — Multi-family — — — — 188,870 188,870 — Construction loans secured by 1-4 family dwellings — — — — 7,166 7,166 — Construction loans secured by other real estate — — — — 100,426 100,426 — Residential real estate: Secured by senior liens on 1-4 family dwellings 231 50 297 578 276,002 276,580 256 Secured by junior liens on 1-4 family dwellings — — — — 12,612 12,612 — Home equity line-of-credit loans — — — — 23,704 23,704 — Consumer 47 129 — 176 28,986 29,162 — Agricultural — — — — 10,006 10,006 — Other 69 — — 69 — 69 — Total $ 421 1,968 297 2,686 1,436,565 1,439,251 256 December 31, 2022 Commercial & industrial $ — — — — 120,327 120,327 — Commercial, secured by real estate: Owner occupied — — — — 208,485 208,485 — Non-owner occupied — — — — 420,075 420,075 — Farms — — — — 36,340 36,340 — Multi-family — — — — 189,917 189,917 — Construction loans secured by 1-4 family dwellings — — — — 7,786 7,786 — Construction loans secured by other real estate — — — — 73,652 73,652 — Residential real estate Secured by senior liens on 1-4 family dwellings 81 — 79 160 269,662 269,822 39 Secured by junior liens on 1-4 family dwellings — — — — 10,197 10,197 — Home equity line-of-credit loans — — — — 26,109 26,109 — 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): June 30, 2023 December 31, 2022 Carrying Value Related Allowance Carrying Value Related Allowance Commercial & industrial $ — — — — Commercial, secured by real estate Owner occupied 74 — 230 — Non-owner occupied 698 — — — Farmland 85 — 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 623 — 40 — Secured by junior liens on 1-4 family dwellings — — — — Home equity line-of-credit loans — — — — Consumer 56 34 — — Agricultural — — — — Other loans, including deposit overdrafts — — — — Total $ 1,536 34 358 —

Affordable Housing Tax Credit_2

Affordable Housing Tax Credit Limited Partnership (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 (in thousands): June 30, December 31, Affordable housing tax credit investment $ 16,950 16,950 Less amortization 3,986 3,268 Net affordable housing tax credit investment $ 12,964 13,682 Unfunded commitment $ 6,348 7,185 The following table presents other information relating to LCNB's affordable housing tax credit investments for the three and six months ended June 30, 2023 and 2022 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Tax credits and other tax benefits recognized $ 434 357 864 714 Tax credit amortization expense included in provision for income taxes 361 304 718 601

Deposits (Tables)

Deposits (Tables)	6 Months Ended
	Jun. 30, 2023
Statement of Financial Position [Abstract]
Composition of Deposit Liabilities	The following table presents the composition of LCNB's deposits at June 30, 2023 and December 31, 2022 (in thousands): June 30, December 31, Demand deposits $ 480,288 505,824 Interest-bearing demand and money fund deposits 505,078 510,324 Savings deposits 390,324 432,322 IRA and time certificates 221,019 156,500 Total $ 1,596,709 1,604,970
Time Deposit Maturities	Contractual maturities of time deposits at June 30, 2023 were as follows (in thousands): July 1, 2023 - June 30, 2024 $ 86,215 July 1, 2024 - June 30, 2025 117,708 July 1, 2025 - June 30, 2026 6,316 July 1, 2026 - June 30, 2027 7,165 July 1, 2027 - June 30, 2028 2,607 Thereafter 1,008 $ 221,019

Borrowings (Tables)

Borrowings (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Instruments	at June 30, 2023 and December 31, 2022 was as follows (dollars in thousands): June 30, 2023 December 31, 2022 Amount Rate Amount Rate Term loan $ 13,122 4.25 % $ 14,072 4.25 % FHLB long-term advances 5,000 3.02 % 5,000 3.02 % $ 18,122 3.91 % $ 19,072 3.93 %
Schedule of Maturities of Long-Term Debt	Contractual maturities of long-term debt at June 30, 2023 and December 31, 2022 were as follows ( in thousands): June 30, December 31, One year $ 6,958 6,918 Two years 11,164 2,001 Three years — 10,153 Total $ 18,122 19,072
Schedule of Short-Term Debt	Short-term borrowings at June 30, 2023 and December 31, 2022 were as follows (dollars in thousands): June 30, 2023 December 31, 2022 Amount Rate Amount Rate Revolving line of credit $ — — % $ 3,000 7.25 % Other lines of credit 12,289 5.75 % 18,455 5.00 % FHLB short-term advances 100,000 5.04 % 50,000 4.40 % $ 112,289 5.12 % $ 71,455 4.67 %

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
Lease, Cost	Components of lease expense for the three and six months ended June 30, 2023 were as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Operating lease expense $ 283 185 442 344 Short-term lease expense 12 50 46 84 Variable lease expense 3 1 3 1 Other 7 2 10 5 Total lease expense $ 305 238 501 434
Lessee, Leases, Other Information	Other information related to leases at June 30, 2023 were as follows (dollars in thousands): Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 223 Right-of-use assets obtained in exchange for new operating lease liabilities $ — Weighted average remaining lease term in years for operating leases 32.7 Weighted average discount rate for operating leases 3.49 %

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 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 June 30, Six Months Ended June 30, 2023 2022 2023 2022 Statutory tax rate 21.0 % 21.0 % 21.0 % 21.0 % Increase (decrease) resulting from: Tax exempt interest (0.6) % (0.6) % (0.6) % (0.6) % Tax exempt income on bank-owned life insurance (1.0) % (0.8) % (1.1) % (0.9) % Captive insurance premium income (0.8) % (0.9) % (0.9) % (0.9) % Affordable housing tax credit limited partnerships (1.3) % (0.8) % (1.4) % (0.9) % Other, net 0.6 % 0.1 % 0.8 % — % Effective tax rate 17.9 % 18.0 % 17.8 % 17.7 %

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 were as follows (in thousands): June 30, 2023 December 31, 2022 Commitments to extend credit: Commercial loans $ 47,388 22,823 Other loans Fixed rate 3,619 191 Adjustable rate 6,196 1,422 Unused lines of credit: Fixed rate 36,866 41,558 Adjustable rate 189,163 238,876 Unused overdraft protection amounts on demand accounts 16,501 16,566 Standby letters of credit 5 5 Total commitments $ 299,738 321,441

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2023 and 2022 were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, Unrealized Gains and Losses on Available-for-Sale Debt Securities Changes in Pension Plan Assets and Benefit Obligations Total 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 $ (24,977) (27) (25,004) (29,927) (27) (29,954) Other comprehensive income (loss), net of taxes (2,767) — (2,767) 2,183 — 2,183 Balance at end of period $ (27,744) (27) (27,771) (27,744) (27) (27,771) 2022 Balance at beginning of period $ (14,725) (272) (14,997) (1,536) (273) (1,809) Other comprehensive (loss) income, net of taxes (6,945) 2 (6,943) (20,134) 3 (20,131) Balance at end of period $ (21,670) (270) (21,940) (21,670) (270) (21,940) There were no reclassifications out of accumulated other comprehensive loss during the three and six months ended June 30, 2023 and 2022.
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income

Retirement Plans (Tables)

Retirement Plans (Tables)	6 Months Ended
	Jun. 30, 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 and six-month period ended June 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Qualified noncontributory defined benefit retirement plan $ 338 308 677 616 401(k) plan 165 157 365 337
Components of Net Periodic Pension Cost of Nonqualified Defined Benefit Retirement Plan	The components of net periodic pension cost of the nonqualified defined benefit retirement plan for the three and six months ended June 30, 2023 and 2022 are summarized as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Interest cost 19 14 38 26 Amortization of unrecognized net loss — 2 — 4 Net periodic pension cost $ 19 16 $ 38 30
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 and six months ended June 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Net actuarial loss $ — (2) — (3)

Stock Based Compensation (Table

Stock Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Restricted Stock Awards Activity	Restricted stock awards granted under the 2015 Plan during the three and six months ended June 30, 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 (23,447) 17.89 (18,752) 18.02 Forfeited — — — — Outstanding, June 30, 79,017 $ 17.94 58,314 $ 17.99
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 and six months ended June 30, 2023 and 2022 (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Restricted stock expense $ 82 107 398 304 Tax effect 17 23 83 64

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Computations of Earnings per Common Share	Earnings per share for the three and six months ended June 30, 2023 and 2022 were calculated as follows (dollars in thousands, except share and per share data): Three Months Ended Six Months Ended 2023 2022 2023 2022 Net income $ 4,694 5,618 8,851 10,141 Less allocation of earnings and dividends to participating securities 33 29 63 53 Net income allocated to common shareholders $ 4,661 5,589 8,788 10,088 Weighted average common shares outstanding, gross 11,135,325 11,396,119 11,202,300 11,635,949 Less average participating securities 79,017 58,314 79,929 59,076 Adjusted weighted average number of shares outstanding used in the calculation of basic and diluted earnings per common share 11,056,308 11,337,805 11,122,371 11,576,873 Earnings per common share: Basic $ 0.42 0.49 $ 0.79 0.87 Diluted 0.42 0.49 0.79 0.87

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 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 June 30, 2023 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 72 72 — — Mutual funds measured at net asset value 1,207 1,207 — — Debt securities, available-for-sale: U.S. Treasury notes 70,963 70,963 — — U.S. Agency notes 78,720 — 78,720 — Corporate bonds 6,503 — 6,503 — U.S. Agency mortgage-backed securities 75,322 — 75,322 — Municipal securities: Non-taxable 8,502 — 8,502 — Taxable 41,146 — 41,146 — Total recurring fair value measurements $ 282,435 72,242 210,193 — Nonrecurring fair value measurements: Individually evaluated loans $ 22 — — 22 Total nonrecurring fair value measurements $ 22 — — 22 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 June 30, 2023 and December 31, 2022 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average June 30, 2023 Individually evaluated collateral dependent loans $ 22 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable December 31, 2022 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 June 30, 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 June 30, 2023 FINANCIAL ASSETS: Cash and cash equivalents $ 26,020 26,020 26,020 — — Debt securities, held-to-maturity, net 19,123 17,590 — — 17,590 Loans, net 1,431,295 1,249,702 — — 1,249,702 Accrued interest receivable 7,811 7,811 — 7,811 — FINANCIAL LIABILITIES: Deposits 1,596,709 1,595,620 1,375,690 219,930 — Short-term borrowings 112,289 112,289 112,289 — — Long-term debt 18,122 17,668 — 17,668 — Accrued interest payable 915 915 — 915 — 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	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 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	$ (7,956)	$ (7,858)	(5,646)	$ (5,833)	$ (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	141,431		139,249
Financing Receivable, Accrued Interest, before Allowance for Credit Loss	6,600
Debt Securities, Held-to-Maturity, Accrued Interest, before Allowance for Credit Loss	106
Debt Securities, Available-for-Sale, Accrued Interest, Before Allowance for Credit Loss	$ 1,100
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)

Acquisition (Details)

Acquisition (Details)	6 Months Ended
	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($) branch shares
Asset Acquisition [Line Items]
Business Combination, Number Of Stock Options Outstanding, Company To Be Acquired | shares		296,350
Cincinnati Bancorp, Inc.
Asset Acquisition [Line Items]
Business Combination, Total Assets Of Company To Be Acquired		$ 304,700,000
Business Combination, Total Financing Receivables Of Company To Be Acquired		262,900,000
Business Combination, Total Deposit Liabilities Of Company To Be Acquired		223,600,000
Business Combination, Total Stockholders' Equity Of Company To Be Acquired		$ 40,300,000
Business Combination, Number Offices Operated By Company To Be Acquired | branch		5
Business Combination, Shares Of Common Stock Outstanding, Company To Be Acquired | shares		2,884,171
Business Combination, Weighted Average Stock Price of Stock Options Outstanding, Company To Be Acquired		$ 10.65
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 0.9274
Business Combination, Consideration To Be Transferred, Cash Payment Per Share Of Acquiree Stock	17.21
Business Combination, Consideration To Be Transferred, Cancellation of Stock Options, Cash Payment Per Option Less Exercise Price Of Option	$ 17.21
Business Combination, Consideration To Be Transferred, Per-Centage of Acquiree Common Stock To Be Transferred For Common Stock Of Acquiror	80%
Business Combination, Acquiree Shareholders' Equity Balance Below Which Transaction Consideration Will Be Adjusted, As Measured Three Days Before Closing Date	$ 36,800,000
Cincinnati Bancorp, Inc. | Northern Kentucky
Asset Acquisition [Line Items]
Business Combination, Pro-Forma Number Of Offices After Acquisition	1
Cincinnati Bancorp, Inc. | OHIO
Asset Acquisition [Line Items]
Business Combination, Pro-Forma Number Of Offices After Acquisition	33

Investment Securities, Amortize

Investment Securities, Amortized Cost and Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale:
Amortized Cost	$ 316,274	$ 327,731
Unrealized Gains	6	19
Unrealized Losses	35,124	37,900
Fair Value	(281,156)	(289,850)
Debt Securities, Held-to-Maturity:
Amortized Cost	19,123	19,878
Unrealized Gains	6	10
Unrealized Losses	1,539	1,003
Fair Value	17,590	18,885
Equity Securities, Amortized Cost Basis	1,409	2,207
Equity securities with a readily determinable fair value, at fair value	1,279	2,273
U.S. Treasury notes [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	79,006	84,927
Unrealized Gains	0	0
Unrealized Losses	8,043	8,480
Fair Value	(70,963)	(76,447)
U.S. Agency notes [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	89,057	89,160
Unrealized Gains	0	0
Unrealized Losses	10,337	11,184
Fair Value	(78,720)	(77,976)
U.S. Agency mortgage-backed securities [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	85,906	90,746
Unrealized Gains	0	5
Unrealized Losses	10,584	11,311
Fair Value	(75,322)	(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	8,829	8,892
Unrealized Gains	0	0
Unrealized Losses	327	368
Fair Value	(8,502)	(8,524)
Debt Securities, Held-to-Maturity:
Amortized Cost	15,692	16,447
Unrealized Gains	6	10
Unrealized Losses	1,162	594
Fair Value	14,536	15,863
Taxable Municipal securities [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	46,026	46,556
Unrealized Gains	0	1
Unrealized Losses	4,880	5,779
Fair Value	(41,146)	(40,778)
Debt Securities, Held-to-Maturity:
Amortized Cost	3,431	3,431
Unrealized Gains	0	0
Unrealized Losses	377	409
Fair Value	3,054	3,022
Mutual funds [Member]
Debt Securities, Held-to-Maturity:
Equity Securities, Amortized Cost Basis	1,399	1,429
Equity securities with a readily determinable fair value, at fair value	1,207	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	72	1,039
Corporate Debt Securities
Debt Securities, Available-for-Sale:
Amortized Cost	7,450	7,450
Unrealized Gains	6	13
Unrealized Losses	953	778
Fair Value	$ (6,503)	$ (6,685)

Investment Securities, Continuo

Investment Securities, Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Jun. 30, 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	$ 271,452	$ 190,039
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	34,941	30,347
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	8,410	97,453
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	183	7,553
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	6,953	12,378
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	618	963
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	9,899	243
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	921	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	71,192	37,282
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	10,474	7,714
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	4,058	41,543
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	110	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	5,913	893
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	306	120
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	2,124	6,831
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	21	248
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	6,953	9,567
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	618	593
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	6,845	31
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	544	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	39,116	18,435
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	4,829	3,828
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	2,030	22,162
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	51	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	3,054	212
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	377	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	78,720	70,247
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	10,337	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	5,746	3,255
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	953	495
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	0	2,667
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	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	70,765	59,927
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	8,042	7,549
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	198	16,521
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 1	$ 931

Investment Securities, Maturiti

Investment Securities, Maturities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Available-for-Sale, Amortized Cost
Due within one year	$ 8,913
Due from one to five years	152,490
Due from five to ten years	68,234
Due after ten years	731
Amortized Cost Basis	230,368
Amortized Cost	316,274	$ 327,731
Available-for-Sale, Fair Value
Due within one year	8,805
Due from one to five years	137,092
Due from five to ten years	59,281
Due after ten years	656
Total available-for-sale, maturities	205,834
Fair Value	281,156	289,850
Held-to-Maturity, Amortized Cost
Due within one year	280
Due from one to five years	3,585
Due from five to ten years	2,440
Due after ten years	12,818
Amortized Cost	19,123	19,878
Held-to-Maturity, Fair Value
Due within one year	283
Due from one to five years	3,445
Due from five to ten years	2,252
Due after ten years	11,610
Held-to-maturity, fair value	17,590	18,885
U.S. Agency mortgage-backed securities [Member]
Available-for-Sale, Amortized Cost
Amortized Cost	85,906	90,746
Available-for-Sale, Fair Value
Fair Value	75,322	$ 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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Net losses recognized during the period	$ (14)	$ (178)	$ (45)	$ (304)
Less net gains recognized during the period on equity securities sold during the period	0	0	(61)	0
Net unrealized gains (losses) recognized during the reporting period on equity securities still held at period end	(14)	$ (178)	16	$ (304)
Equity Securities, Amortized Cost Basis	1,409		1,409		$ 2,207
Equity securities with a readily determinable fair value, at fair value	1,279		1,279		2,273
Mutual funds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Equity Securities, Amortized Cost Basis	1,399		1,399		1,429
Equity securities with a readily determinable fair value, at fair value	1,207		1,207		1,234
Equity securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Equity Securities, Amortized Cost Basis	10		10		778
Equity securities with a readily determinable fair value, at fair value	$ 72		$ 72		$ 1,039

Investment Securities (Details)

Investment Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, at fair value	$ 281,156	$ 289,850
Asset Pledged as Collateral
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, at fair value	$ 123,100	$ 166,400

Loans, Major Classifications of

Loans, Major Classifications of Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	$ 1,439,251		$ 1,401,278
Allowance for loan losses	7,956	$ 7,858	5,646	$ 5,833	$ 5,530	$ 5,506
Total	1,431,295		1,395,632
Loans and Leases Receivable, Net of Deferred Income	1,439,251		1,401,278
Loans and Leases Receivable, Deferred Income	844		980
Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	127,667		120,327
Allowance for loan losses	1,065	1,047	1,300	1,287	1,297	1,095
Loans and Leases Receivable, Net of Deferred Income	127,667		120,327
Commercial, secured by real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	959,451		936,255
Allowance for loan losses	5,023	4,927	3,609	3,825	3,494	3,607
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	312,896		306,128
Allowance for loan losses	1,326	1,351	624	625	639	665
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	29,162		28,414
Allowance for loan losses	535	526	86	67	73	105
Loans and Leases Receivable, Net of Deferred Income	29,162		28,414
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	10,006		10,073
Allowance for loan losses	5	7	22	18	18	30
Loans and Leases Receivable, Net of Deferred Income	10,006		10,073
Other loans, including deposit overdrafts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	69		81
Allowance for loan losses	2	$ 0	5	$ 11	$ 9	$ 4
Loans and Leases Receivable, Net of Deferred Income	69		81
Commercial Real Estate, Owner Occupied Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	206,828		208,485
Loans and Leases Receivable, Net of Deferred Income	206,828		208,485
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	418,655		420,075
Loans and Leases Receivable, Net of Deferred Income	418,655		420,075
Commercial Real Estate, Farmland Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	37,506		36,340
Loans and Leases Receivable, Net of Deferred Income	37,506		36,340
Commercial Real Estate, Multifamily Properties Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	188,870		189,917
Loans and Leases Receivable, Net of Deferred Income	188,870		189,917
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	7,166		7,786
Loans and Leases Receivable, Net of Deferred Income	7,166		7,786
Commercial Real Estate, Construction Loans, Other Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	100,426		73,652
Loans and Leases Receivable, Net of Deferred Income	100,426		73,652
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	276,580		269,822
Loans and Leases Receivable, Net of Deferred Income	276,580		269,822
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	12,612		10,197
Loans and Leases Receivable, Net of Deferred Income	12,612		10,197
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	23,704		26,109
Loans and Leases Receivable, Net of Deferred Income	$ 23,704		$ 26,109

Loans, Additional Information (

Loans, Additional Information (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Mar. 31, 2022 USD ($)	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		1,439,251			1,401,278
Loans and Leases Receivable, Deferred Income		$ 844			$ 980
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0		0
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans		0.03%			0.03%
Loans And Leases Receivable, Ratio Of Allowance For Credit Losses To Non-Accrual Loans		1,764.37%			1,445.88%
Loans And Leases Receivable, Ratio Of Allowance For Credit Losses To Total Loans		0.55%			0.40%
Allowance for loan losses	(5,833)	$ (7,956)	(5,833)	$ (7,858)	$ (5,646)	$ (5,530)	$ (5,506)
Off-Balance-Sheet, Credit Loss, Liability					0
Retained earnings		(141,431)			(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		143,100			148,400
Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income		127,667			120,327
Allowance for loan losses	(1,287)	$ (1,065)	(1,287)	(1,047)	(1,300)	(1,297)	(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]
Allowance for loan losses	(3,825)	$ (5,023)	(3,825)	(4,927)	(3,609)	(3,494)	(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
Allowance for loan losses	(625)	$ (1,326)	(625)	(1,351)	(624)	(639)	(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		$ 29,162			28,414
Allowance for loan losses	$ (67)	$ (535)	$ (67)	$ (526)	(86)	$ (73)	$ (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		$ 29			$ 40

Loans, Past Due And Accruing Re

Loans, Past Due And Accruing Restructured (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	$ 451	$ 391
Total	451	391
Financing Receivable, Nonaccrual, Interest Income	11	34
Commercial Portfolio Segment [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	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	0	231
Total	0	231
Financing Receivable, Nonaccrual, Interest Income	0	15
Commercial Real Estate, Farmland Class Segment
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	85	88
Total	85	88
Financing Receivable, Nonaccrual, Interest Income	9	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	366	72
Total	366	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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 7,858	$ 5,530	$ 5,646	$ 5,506
Provision for (recovery of) credit losses	30	377	(27)	426
Losses charged off	(49)	(116)	(85)	(153)
Recoveries	16	42	36	54
Balance, end of period	7,956	5,833	7,956	5,833
Financing Receivable, Credit Loss, Expense (Reversal)	$ 131	$ 377	$ 163	$ 426
Ratio Of Net Charge-Offs To Average Loans	0.01%	0.02%	0.01%	0.01%
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	$ 1,047	$ 1,297	1,300	$ 1,095
Losses charged off	(15)	0	(15)	0
Recoveries	0	0	0	0
Balance, end of period	1,065	1,287	1,065	1,287
Financing Receivable, Credit Loss, Expense (Reversal)	$ 33	$ (10)	$ 292	$ 192
Ratio Of Net Charge-Offs To Average Loans	0.05%	0%	0.02%	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	$ 4,927	$ 3,494	3,609	$ 3,607
Losses charged off	0	(67)	0	(67)
Recoveries	0	0	0	0
Balance, end of period	5,023	3,825	5,023	3,825
Financing Receivable, Credit Loss, Expense (Reversal)	$ 96	$ 398	$ (26)	$ 285
Ratio Of Net Charge-Offs To Average Loans	0%	0.03%	0%	0.02%
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	$ 1,351	$ 639	624	$ 665
Losses charged off	0	0	0	(5)
Recoveries	0	18	0	19
Balance, end of period	1,326	625	1,326	625
Financing Receivable, Credit Loss, Expense (Reversal)	$ (25)	$ (32)	$ (134)	$ (54)
Ratio Of Net Charge-Offs To Average Loans	0%	(0.02%)	0%	(0.01%)
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	$ 526	$ 73	86	$ 105
Losses charged off	(4)	0	(9)	(5)
Recoveries	1	0	3	0
Balance, end of period	535	67	535	67
Financing Receivable, Credit Loss, Expense (Reversal)	$ 12	$ (6)	$ 9	$ (33)
Ratio Of Net Charge-Offs To Average Loans	0.04%	0%	0.04%	0.03%
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	$ 7	$ 18	22	$ 30
Losses charged off	0	0	0	0
Recoveries	0	0	0	0
Balance, end of period	5	18	5	18
Financing Receivable, Credit Loss, Expense (Reversal)	$ (2)	$ 0	$ (8)	$ (12)
Ratio Of Net Charge-Offs To Average Loans	0%	0%	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	$ 0	$ 9	5	$ 4
Losses charged off	(30)	(49)	(61)	(76)
Recoveries	15	24	33	35
Balance, end of period	2	11	2	11
Financing Receivable, Credit Loss, Expense (Reversal)	$ 17	$ 27	$ 30	$ 48
Ratio Of Net Charge-Offs To Average Loans	91.85%	159.17%	79.90%	100.02%
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	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Allowance for credit losses:
Individually evaluated for credit losses	$ 64		$ 21
Collectively evaluated for credit loss	7,892		5,625
Allowance for loan losses	7,956	$ 7,858	5,646	$ 5,833	$ 5,530	$ 5,506
Loans:
Individually evaluated for credit losses	5,607		1,559
Collectively evaluated for credit loss	1,433,644		1,397,705
Loans gross	1,439,251		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	3		4
Collectively evaluated for credit loss	1,062		1,296
Allowance for loan losses	1,065	1,047	1,300	1,287	1,297	1,095
Loans:
Individually evaluated for credit losses	170		114
Collectively evaluated for credit loss	127,497		119,799
Loans gross	127,667		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	22		11
Collectively evaluated for credit loss	5,001		3,598
Allowance for loan losses	5,023	4,927	3,609	3,825	3,494	3,607
Loans:
Individually evaluated for credit losses	4,200		963
Collectively evaluated for credit loss	955,251		934,568
Loans gross	959,451		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	5		6
Collectively evaluated for credit loss	1,321		618
Allowance for loan losses	1,326	1,351	624	625	639	665
Loans:
Individually evaluated for credit losses	1,181		482
Collectively evaluated for credit loss	311,715		304,770
Loans gross	312,896		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	34		0
Collectively evaluated for credit loss	501		86
Allowance for loan losses	535	526	86	67	73	105
Loans:
Individually evaluated for credit losses	56		0
Collectively evaluated for credit loss	29,106		28,414
Loans gross	29,162		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	5		22
Allowance for loan losses	5	7	22	18	18	30
Loans:
Individually evaluated for credit losses	0		0
Collectively evaluated for credit loss	10,006		10,073
Loans gross	10,006		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	2		5
Allowance for loan losses	2	$ 0	5	$ 11	$ 9	$ 4
Loans:
Individually evaluated for credit losses	0		0
Collectively evaluated for credit loss	69		81
Loans gross	$ 69		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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	$ 1,439,251		$ 1,439,251		$ 1,401,278
Financing Receivable, Year One, Originated, Current Fiscal Year	101,516		101,516		212,320
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	218,036		218,036		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	182,916		182,916		179,338
Financing Receivable, Revolving, Converted to Term Loan	654		654		6,056
Financing Receivable, Allowance for Credit Loss, Writeoff	49	$ 116	85	$ 153
Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	127,667		127,667		120,327
Financing Receivable, Year One, Originated, Current Fiscal Year	15,628		15,628		31,672
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	33,315		33,315		36,341
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	32,702		32,702		21,042
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	15,938		15,938		5,774
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	5,063		5,063		2,499
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6,739		6,739		5,681
Financing Receivable, Revolving	17,971		17,971		17,318
Financing Receivable, Revolving, Converted to Term Loan	311		311		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			15	0
Financing Receivable, Revolving, Writeoff			0	0
Financing Receivable, Allowance for Credit Loss, Writeoff	15	0	15	0
Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	959,451		959,451		936,255
Financing Receivable, Year One, Originated, Current Fiscal Year	55,197		55,197		143,434
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	147,360		147,360		142,446
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	133,426		133,426		96,272
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	95,914		95,914		100,363
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	97,414		97,414		82,800
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	294,778		294,778		236,711
Financing Receivable, Revolving	135,261		135,261		129,274
Financing Receivable, Revolving, Converted to Term Loan	101		101		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	67
Financing Receivable, Revolving, Writeoff			0	0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	67	0	67
Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	312,896		312,896		306,128
Financing Receivable, Year One, Originated, Current Fiscal Year	22,095		22,095		27,892
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	29,824		29,824		86,952
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	84,333		84,333		54,144
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	51,904		51,904		17,841
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	16,483		16,483		13,298
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	85,444		85,444		80,541
Financing Receivable, Revolving	22,571		22,571		24,359
Financing Receivable, Revolving, Converted to Term Loan	242		242		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	0	0	5
Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	29,162		29,162		28,414
Financing Receivable, Year One, Originated, Current Fiscal Year	7,097		7,097		8,789
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	7,041		7,041		7,561
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,177		6,177		8,108
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6,219		6,219		3,145
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,081		2,081		413
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	444		444		316
Financing Receivable, Revolving	103		103		82
Financing Receivable, Revolving, Converted to Term Loan	0		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			9	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	4	0	9	5
Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	10,006		10,006		10,073
Financing Receivable, Year One, Originated, Current Fiscal Year	1,499		1,499		533
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	496		496		243
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	204		204		865
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	765		765		63
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	46		46		116
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	55		55		29
Financing Receivable, Revolving	6,941		6,941		8,224
Financing Receivable, Revolving, Converted to Term Loan	0		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			0	0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0	0	0
Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	69		69		81
Financing Receivable, Year One, Originated, Current Fiscal Year	0		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		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	69		69		81
Financing Receivable, Revolving, Converted to Term Loan	0		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			61	76
Financing Receivable, Allowance for Credit Loss, Writeoff	30	$ 49	61	$ 76
Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	256,842		256,842
Pass [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	120,275		120,275		114,573
Financing Receivable, Year One, Originated, Current Fiscal Year	15,628		15,628		30,132
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	31,805		31,805		36,341
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	31,221		31,221		20,936
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	15,822		15,822		3,632
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	3,193		3,193		2,499
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6,174		6,174		5,630
Financing Receivable, Revolving	16,121		16,121		15,403
Financing Receivable, Revolving, Converted to Term Loan	311		311		0
Pass [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	935,783		935,783		913,375
Financing Receivable, Year One, Originated, Current Fiscal Year	55,197		55,197		135,503
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	139,557		139,557		142,446
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	132,728		132,728		96,272
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	95,914		95,914		100,363
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	95,698		95,698		75,387
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	281,327		281,327		229,175
Financing Receivable, Revolving	135,261		135,261		129,274
Financing Receivable, Revolving, Converted to Term Loan	101		101		4,955
Pass [Member] | Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	309,965		309,965		304,513
Financing Receivable, Year One, Originated, Current Fiscal Year	22,095		22,095		27,892
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	29,824		29,824		86,952
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	84,333		84,333		54,144
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	51,904		51,904		17,804
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	16,479		16,479		13,298
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	82,517		82,517		78,969
Financing Receivable, Revolving	22,571		22,571		24,359
Financing Receivable, Revolving, Converted to Term Loan	242		242		1,095
Pass [Member] | Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	29,020		29,020		28,411
Financing Receivable, Year One, Originated, Current Fiscal Year	7,097		7,097		8,786
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	6,991		6,991		7,561
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,118		6,118		8,108
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	6,197		6,197		3,145
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,070		2,070		413
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	444		444		316
Financing Receivable, Revolving	103		103		82
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Pass [Member] | Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	10,006		10,006		10,073
Financing Receivable, Year One, Originated, Current Fiscal Year	1,499		1,499		533
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	496		496		243
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	204		204		865
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	765		765		63
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	46		46		116
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	55		55		29
Financing Receivable, Revolving	6,941		6,941		8,224
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Pass [Member] | Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	69		69		81
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	69		69		81
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
OAEM [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	170,740		170,740
OAEM [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	4,822		4,822		3,744
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,481		1,481		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		2,142
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,870		1,870		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	1,471		1,471		1,602
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
OAEM [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	15,921		15,921		15,344
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		7,931
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	7,803		7,803		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	799		799		7,413
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,319		7,319		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
OAEM [Member] | Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
OAEM [Member] | Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
OAEM [Member] | Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
OAEM [Member] | Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	121,087		121,087
Substandard [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	2,570		2,570		2,010
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		1,540
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	1,510		1,510		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		106
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	116		116		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	565		565		51
Financing Receivable, Revolving	379		379		313
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Substandard [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	7,747		7,747		7,536
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	698		698		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	917		917		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6,132		6,132		7,536
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Substandard [Member] | Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	2,931		2,931		1,615
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		37
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4		4		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,927		2,927		1,572
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		6
Substandard [Member] | Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	142		142		3
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		3
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	50		50		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	59		59		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	22		22		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	11		11		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Substandard [Member] | Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Substandard [Member] | Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	387,460		387,460
Doubtful [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		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		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Doubtful [Member] | Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Doubtful [Member] | Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Doubtful [Member] | Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Doubtful [Member] | Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	0		0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		0
Financing Receivable, Revolving, Converted to Term Loan	$ 0		$ 0		$ 0

Loans, Loans Portfolio Aging An

Loans, Loans Portfolio Aging Analysis (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans gross	$ 1,439,251	$ 1,401,278
90 Days or More Past Due and Accruing	256	39
Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	2,686	361
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	421	279
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	1,968	3
90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	297	79
Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	1,436,565	1,400,917
Commercial and industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	127,667	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	1,789	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	1,789	0
Commercial and industrial [Member] | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial and industrial [Member] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	125,878	120,327
Consumer [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	29,162	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	176	120
Consumer [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	47	117
Consumer [Member] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	129	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	28,986	28,294
Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	10,006	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	10,006	10,073
Other [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	69	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	69	81
Other [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	69	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	206,828	208,485
90 Days or More Past Due and Accruing	0	0
Commercial Real Estate, Owner Occupied Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	74	0
Commercial Real Estate, Owner Occupied Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	74	0
Commercial Real Estate, Owner Occupied Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Owner Occupied Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Owner Occupied Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	206,754	208,485
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain]
Financing Receivable, Past Due [Line Items]
Loans gross	418,655	420,075
90 Days or More Past Due and Accruing	0	0
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain] | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	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	0
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	418,655	420,075
Commercial Real Estate, Farmland Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	37,506	36,340
90 Days or More Past Due and Accruing	0	0
Commercial Real Estate, Farmland Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Farmland Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Farmland Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Farmland Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Farmland Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	37,506	36,340
Commercial Real Estate, Multifamily Properties Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	188,870	189,917
90 Days or More Past Due and Accruing	0	0
Commercial Real Estate, Multifamily Properties Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Multifamily Properties Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Multifamily Properties Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Multifamily Properties Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Multifamily Properties Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	188,870	189,917
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	7,166	7,786
90 Days or More Past Due and Accruing	0	0
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	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	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	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	0
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	7,166	7,786
Commercial Real Estate, Construction Loans, Other Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	100,426	73,652
90 Days or More Past Due and Accruing	0	0
Commercial Real Estate, Construction Loans, Other Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Construction Loans, Other Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Construction Loans, Other Class Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Construction Loans, Other Class Segment | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial Real Estate, Construction Loans, Other Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	100,426	73,652
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	276,580	269,822
90 Days or More Past Due and Accruing	256	39
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	578	160
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	231	81
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	50	0
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	297	79
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	276,002	269,662
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	12,612	10,197
90 Days or More Past Due and Accruing	0	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	0	0
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	0	0
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	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	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	12,612	10,197
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	23,704	26,109
90 Days or More Past Due and Accruing	0	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	0	0
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	0	0
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	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	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	$ 23,704	$ 26,109

Loans, Impaired Loans (Details)

Loans, Impaired Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	$ 64	$ 21
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	1,536	358
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	34	0
Commercial and industrial [Member]
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	3	4
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, secured by real estate [Member]
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	22	11
Residential real estate [Member]
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	5	6
Consumer [Member]
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	34	0
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	56	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	34	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	698	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	85	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	623	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	74	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	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2022
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 0

Loans, Modifications (Details)

Loans, Modifications (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification		$ 0		$ 0
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 325		$ 325
Financing Receivable, Modified in Period, Number	1		1

Acquired Credit Impaired Loans,

Acquired Credit Impaired Loans, Outstanding Balance and Carrying Value for Acquired Credit Impaired Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	$ 1,439,251		$ 1,401,278
Allowance for loan losses	7,956	$ 7,858	5,646	$ 5,833	$ 5,530	$ 5,506
Total	1,431,295		1,395,632
Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	69		81
Allowance for loan losses	2	0	5	11	9	4
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	312,896		306,128
Allowance for loan losses	1,326	1,351	624	625	639	665
Commercial, secured by real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	959,451		936,255
Allowance for loan losses	5,023	4,927	3,609	3,825	3,494	3,607
Commercial Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	127,667		120,327
Allowance for loan losses	$ 1,065	$ 1,047	$ 1,300	$ 1,287	$ 1,297	$ 1,095

Affordable Housing Tax Credit_3

Affordable Housing Tax Credit Limited Partnership (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract]
Affordable housing tax credit investment	$ 16,950		$ 16,950		$ 16,950
Less amortization	3,986		3,986		3,268
Net affordable housing tax credit investment	12,964		12,964		13,682
Unfunded commitment	6,348		$ 6,348		7,185
Funding period for unfunded commitment (in years)			9 years 6 months
Investments in Affordable Housing Projects [Abstract]
Tax credits and other tax benefits recognized	434	$ 357	$ 864	$ 714
Tax credit amortization expense included in provision for income taxes	361	$ 304	718	$ 601
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	618		618		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		$ 0		$ 370

Deposits - Composition of Depos

Deposits - Composition of Deposit Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Interest-bearing demand and money fund deposits	$ 505,078	$ 510,324
Savings deposits	390,324	432,322
IRA and time certificates	221,019	156,500
Total deposits	1,596,709	1,604,970
Noninterest-Bearing Domestic Deposit, Demand	$ 480,288	$ 505,824

Deposits - Time Deposit Maturit

Deposits - Time Deposit Maturities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
July 1, 2023 - June 30, 2024	$ 86,215
July 1, 2024 - June 30, 2025	117,708
July 1, 2025 - June 30, 2026	6,316
July 1, 2026 - June 30, 2027	7,165
July 1, 2027 - June 30, 2028	2,607
Thereafter	1,008
Time deposits	$ 221,019	$ 156,500

Deposits - Narrative (Details)

Deposits - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Interest-Bearing Deposits
Time deposits greater than $250,000	$ 32,700	$ 16,100

Borrowings (Details)

Borrowings (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Schedule of Short-Term and Long-Term Debt [Line Items]
Debt instrument, unused borrowing capacity, amount	$ 100,500
Asset Pledged as Collateral | Federal Home Loan Bank Advances
Schedule of Short-Term and Long-Term Debt [Line Items]
Debt securities	$ 276,000	$ 270,000
Federal Home Loan Bank Of Cincinnati
Schedule of Short-Term and Long-Term Debt [Line Items]
Long-term debt, percentage bearing fixed interest, percentage rate	3.02%
Short-Term Debt [Line Items]
Long-term debt, percentage bearing fixed interest, percentage rate	3.02%
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, 2024
Short-Term Debt [Line Items]
Long-term debt, percentage bearing fixed interest, percentage rate	4.25%
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	Jun. 30, 2023	Dec. 31, 2022
Schedule of Short-Term and Long-Term Debt [Line Items]
Other Short-term Borrowings	$ 13,122	$ 14,072
Long-term debt	5,000	5,000
Debt, Long-term and Short-term, Combined Amount	$ 18,122	$ 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	3.91%	3.93%

Borrowings Schedule of Maturiti

Borrowings Schedule of Maturities of Long-Term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Long-Term Debt, Maturity, Year One	$ 6,958	$ 6,918
Time Deposit Maturities, Year Two	11,164	2,001
Long-Term Debt, Maturity, Year Three	0	10,153
Debt, Long-term and Short-term, Combined Amount	$ 18,122	$ 19,072

Borrowings - Schedule of Short

Borrowings - Schedule of Short Term Debt (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Short-term Debt, Weighted Average Interest Rate, at Point in Time	5.12%	4.67%
Short-term Debt	$ 112,289	$ 71,455
US Bank
Short-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 30,000
Debt instrument, basis spread on variable rate	0.50%
Line of Credit Facility, Fair Value of Amount Outstanding	$ 12,300
Bankers' Bank
Short-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000
Debt instrument, basis spread on variable rate	0.25%
Bankers' Bank | Federal Funds Purchased
Short-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 25,000
Debt instrument, basis spread on variable rate	2,500%
Line of Credit Facility, Fair Value of Amount Outstanding	$ 0
Federal Home Loan Bank Of Cincinnati | Federal Home Loan Bank, REPO Based Advance Program
Short-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	95,000
Line of Credit Facility, Fair Value of Amount Outstanding	75,000
Federal Home Loan Bank Of Cincinnati | Federal Home Loan Bank, Cash Management Advance Program
Short-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	95,000
Line of Credit Facility, Fair Value of Amount Outstanding	25,000
Revolving Credit Facility
Short-Term Debt [Line Items]
Other Short-term Borrowings	$ 0	$ 3,000
Short-term Debt, Weighted Average Interest Rate, at Point in Time	0%	7.25%
Line of Credit
Short-Term Debt [Line Items]
Other Short-term Borrowings	$ 12,289	$ 18,455
Short-term Debt, Weighted Average Interest Rate, at Point in Time	5.75%	5%
Federal Home Loan Bank Advances
Short-Term Debt [Line Items]
Other Short-term Borrowings	$ 100,000	$ 50,000
Short-term Debt, Weighted Average Interest Rate, at Point in Time	5.04%	4.40%

Leases - Lease, Cost (Details)

Leases - Lease, Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Leases [Abstract]
Operating lease expense	$ 283	$ 185	$ 442	$ 344
Short-term lease expense	12	50	46	84
Variable lease expense	3	1	3	1
Other	7	2	10	5
Total lease expense	$ 305	$ 238	$ 501	$ 434

Leases Lease, Other Information

Leases Lease, Other Information (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Leases [Abstract]
Cash paid for amounts included in the measurement of lease liabilities:	$ 223
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 8 months 12 days
Weighted average discount rate for operating leases	3.49%

Leases - (Details)

Leases - (Details)	Jun. 30, 2023
Lessee, Lease, Description [Line Items]
Weighted average remaining lease term in years for operating leases	32 years 8 months 12 days

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Statutory tax rate	21%	21%	21%	21%
Increase (decrease) resulting from:
Tax exempt interest	0.60%	0.60%	0.60%	0.60%
Tax exempt income on bank-owned life insurance	(1.00%)	(0.80%)	(1.10%)	(0.90%)
Effective Income Tax Rate Reconciliation, Captive Insurance Premium Income, Percent	(0.80%)	(0.90%)	(0.90%)	(0.90%)
Effective Income Tax Rate Reconciliation, Tax Credit, Investment, Percent	1.30%	0.80%	1.40%	0.90%
Other, net	0.60%	0.10%	0.80%	0%
Effective tax rate	17.90%	18%	17.80%	17.70%

Commitments and Contingent Li_3

Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 299,738	$ 321,441
Unfunded commitment	6,348	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	47,388	22,823
Other loans [Member] | Fixed rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	3,619	191
Other loans [Member] | Adjustable rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	6,196	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	36,866	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	189,163	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	16,501	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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	$ 204,072	$ 206,875	$ 200,675	$ 238,604
Other comprehensive income (loss), net of taxes	(2,767)	(6,943)	2,183	(20,131)
Balance ending	202,316	202,960	202,316	202,960
Total [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(25,004)	(14,997)	(29,954)	(1,809)
Balance ending	(27,771)	(21,940)	(27,771)	(21,940)
Unrealized Gains and Losses on Available-for-Sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(24,977)	(14,725)	(29,927)	(1,536)
Other comprehensive income (loss), net of taxes	(2,767)	(6,945)	2,183	(20,134)
Balance ending	(27,744)	(21,670)	(27,744)	(21,670)
Changes in Pension Plan Assets and Benefit Obligations [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(27)	(272)	(27)	(273)
Other comprehensive income (loss), net of taxes	0	2	0	3
Balance ending	$ (27)	$ (270)	$ (27)	$ (270)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income, Reclassification of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense	$ 1,021	$ 1,231	$ 1,919	$ 2,182

Retirement Plans (Details)

Retirement Plans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 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	$ 165	$ 157	$ 365	$ 337
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	338	308	677	616
Components of net periodic pension cost [Abstract]
Interest cost	19	14	38	26
Amortization of unrecognized net loss	0	2	0	4
Net periodic pension cost	19	16	38	30
Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax [Abstract]
Net actuarial loss	$ 0	$ (2)	$ 0	$ (3)

Stock Based Compensation, Addit

Stock Based Compensation, Additional Information (Details)	6 Months Ended
	Jun. 30, 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 | $	$ 1,091,000
Compensation costs not yet recognized, period for recognition	4 years 8 months 12 days

Stock Based Compensation , Rest

Stock Based Compensation , Restricted Stock Activity (Details) - Restricted Stock [Member] - $ / shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Shares
Outstanding at beginning of period (in shares)	58,314	44,512
Granted (in shares)	44,150	32,554
Vested (in shares)	23,447	18,752
Forfeited (in shares)	0	0
Outstanding at end of period (in shares)	79,017	58,314
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)	17.89	18.02
Forfeited (usd per share)	0	0
Outstanding at end of period (usd per share)	$ 17.94	$ 17.99

Stock Based Compensation Restri

Stock Based Compensation Restricted Stock Awards Expense Informations (Details) - Restricted Stock [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Expense	$ 82	$ 107	$ 398	$ 304
Share-based Payment Arrangement, Expense, Tax Benefit	$ 17	$ 23	$ 83	$ 64

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings Per Share [Abstract]
Net income	$ 4,694	$ 5,618	$ 8,851	$ 10,141
Less allocation of earnings and dividends to participating securities	33	29	63	53
Net income allocated to common shareholders	$ 4,661	$ 5,589	$ 8,788	$ 10,088
Weighted average common shares outstanding, gross (in shares)	11,135,325	11,396,119	11,202,300	11,635,949
Less average participating securities (in shares)	79,017	58,314	79,929	59,076
Weighted average number of shares outstanding used in the calculation of basic earnings per common share (in shares)	11,056,308	11,337,805	11,122,371	11,576,873
Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share (in shares)	11,056,308	11,337,805	11,122,371	11,576,873
Earnings per common share:
Basic (usd per share)	$ 0.42	$ 0.49	$ 0.79	$ 0.87
Diluted (usd per share)	$ 0.42	$ 0.49	$ 0.79	$ 0.87

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	$ 1,279	$ 2,273
Debt securities, available-for-sale, at fair value	281,156	289,850
Carrying Amount [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	18,122	19,072
Short-term borrowings	112,289	71,455
Fair Value [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	17,668	18,573
Short-term borrowings	112,289	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	112,289	71,455
Significant Other Observable Inputs (Level 2) [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	17,668	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	282,435	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	72,242	78,720
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	210,193	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	22	923
Nonrecurring fair value measurements: [Abstract]
Individually evaluated loans	22	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	22	923
Nonrecurring fair value measurements: [Abstract]
Individually evaluated loans	22	923
U.S. Treasury notes [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	70,963	76,447
U.S. Treasury notes [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	70,963	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	70,963	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	78,720	77,976
U.S. Agency notes [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	78,720	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	78,720	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	75,322	79,440
U.S. Agency mortgage-backed securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	75,322	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	75,322	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	8,502	8,524
Non-taxable Municipal securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	8,502	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	8,502	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	41,146	40,778
Taxable Municipal securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	41,146	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	41,146	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	1,207	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	1,207	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	72	1,039
Equity securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	72	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	72	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	6,503	6,685
Corporate Debt Securities | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	6,503	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	6,503	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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net income	$ 4,694,000	$ 5,618,000	$ 8,851,000	$ 10,141,000
Less allocation of earnings and dividends to participating securities	33,000	29,000	63,000	53,000
Net Income (Loss) Available to Common Stockholders, Basic	$ 4,661,000	$ 5,589,000	$ 8,788,000	$ 10,088,000
Weighted average common shares outstanding, gross (in shares)	11,135,325	11,396,119	11,202,300	11,635,949
Less average participating securities (in shares)	79,017	58,314	79,929	59,076
Basic (in shares)	11,056,308	11,337,805	11,122,371	11,576,873
Nonrecurring [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	$ 22,000		$ 22,000		$ 923,000
Nonrecurring [Member] | Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	22,000		22,000		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	$ 22,000		$ 22,000
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	Jun. 30, 2023	Dec. 31, 2022
FINANCIAL ASSETS:
Equity securities with a readily determinable fair value, at fair value	$ 1,279	$ 2,273
Debt securities, held-to-maturity, net	17,590	18,885
Accrued interest receivable	7,811	7,482
Carrying Amount [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	26,020	22,701
Debt securities, held-to-maturity, net	19,123	19,878
Loans, net	1,431,295	1,395,632
Accrued interest receivable	7,811	7,482
FINANCIAL LIABILITIES:
Deposits	1,596,709	1,604,970
Long-term debt	18,122	19,072
Accrued interest payable	915	311
Fair Value [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	26,020	22,701
Debt securities, held-to-maturity, net	17,590	18,885
Loans, net	1,249,702	1,219,112
Accrued interest receivable	7,811	7,482
FINANCIAL LIABILITIES:
Deposits	1,595,620	1,604,380
Long-term debt	17,668	18,573
Accrued interest payable	915	311
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	26,020	22,701
Debt securities, held-to-maturity, net	0	0
Loans, net	0	0
Accrued interest receivable	0	0
FINANCIAL LIABILITIES:
Deposits	1,375,690	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	7,811	7,482
FINANCIAL LIABILITIES:
Deposits	219,930	155,910
Long-term debt	17,668	18,573
Accrued interest payable	915	311
Significant Unobservable Inputs (Level 3) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Debt securities, held-to-maturity, net	17,590	18,885
Loans, net	1,249,702	1,219,112
Accrued interest receivable	0	0
FINANCIAL LIABILITIES:
Deposits	0	0
Long-term debt	0	0
Accrued interest payable	$ 0	$ 0