LCNB (LCNB) 10-Q 8 Nov 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 07, 2023
Cover [Abstract]
Document Type	10-Q
Document Period End Date	Sep. 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	Q3
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		11,124,072
Entity Central Index Key	0001074902

CONSOLIDATED CONDENSED BALANCE

CONSOLIDATED CONDENSED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
ASSETS:
Cash and due from banks	$ 23,124	$ 20,244
Interest-bearing demand deposits	20,298	2,457
Total cash and cash equivalents	43,422	22,701
Investment securities:
Equity securities with a readily determinable fair value, at fair value	1,254	2,273
Equity securities without a readily determinable fair value, at cost	2,099	2,099
Debt securities, available-for-sale, at fair value	274,500	289,850
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss	19,006	19,878
Federal Reserve Bank stock, at cost	4,652	4,652
Federal Home Loan Bank stock, at cost	7,583	4,415
Loans, net	1,450,472	1,395,632
Premises and equipment, net	33,288	33,042
Operating Lease, Right-of-Use Asset	6,093	6,525
Goodwill	59,221	59,221
Core deposit and other intangibles, net	1,351	1,827
Bank-owned life insurance	45,128	44,298
Other assets, net	25,512	25,503
TOTAL ASSETS	1,981,668	1,919,398
Deposits:
Noninterest-bearing	453,146	505,824
Interest-bearing	1,163,744	1,099,146
Total deposits	1,616,890	1,604,970
Short-term Debt	30,000	71,455
Debt, Long-term and Short-term, Combined Amount	112,641	19,072
Operating lease liabilities	6,317	6,647
Accrued interest and other liabilities	14,471	16,579
TOTAL LIABILITIES	1,780,319	1,718,723
COMMITMENTS AND CONTINGENT LIABILITIES	$ 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	144,865	144,069
Retained earnings	143,211	139,249
Treasury Stock, Value	(56,015)	(52,689)
Accumulated other comprehensive loss, net of taxes	(30,712)	(29,954)
TOTAL SHAREHOLDERS' EQUITY	201,349	200,675
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	1,981,668	1,919,398
Accrued interest receivable	$ 8,087	$ 7,482
Common shares, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares, issued	14,334,765	14,270,550
Preferred stock, shares outstanding	0	0
Preferred shares, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares, outstanding (in shares)	11,123,382	11,259,080
Common stock, shares authorized	19,000,000	19,000,000
Treasury stock, shares	3,211,383	3,011,470

CONSOLIDATED CONDENSED BALANC_2

CONSOLIDATED CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 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	14,334,765	14,270,550
Common stock, shares, outstanding (in shares)	11,123,382	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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
INTEREST INCOME:
Interest and fees on loans	$ 17,875	$ 15,026	$ 50,781	$ 43,360
With a readily determinable fair value	9	14	34	40
Without a readily determinable fair value	29	6	79	16
Taxable	1,296	1,323	3,962	3,672
Non-taxable	173	190	523	567
Other investments	286	145	910	379
TOTAL INTEREST INCOME	19,668	16,704	56,289	48,034
INTEREST EXPENSE:
Interest on deposits	4,426	979	10,217	2,493
Interest on short-term borrowings	830	71	3,142	320
Interest on long-term debt	841	210	1,240	387
TOTAL INTEREST EXPENSE	6,097	1,260	14,599	3,200
NET INTEREST INCOME	13,571	15,444	41,690	44,834
Provision for (recovery of) credit losses	(114)	(157)	(141)	269
NET INTEREST INCOME AFTER PROVISION FOR (RECOVERY OF) CREDIT LOSSES	13,685	15,601	41,831	44,565
NON-INTEREST INCOME:
Bank-owned life insurance income	282	269	830	803
Gains from sales of loans	29	0	38	188
Other operating income	134	93	350	159
TOTAL NON-INTEREST INCOME	3,578	3,581	10,805	10,659
NON-INTEREST EXPENSE:
Salaries and employee benefits	7,044	7,062	21,454	21,291
Equipment expenses	397	398	1,175	1,234
Occupancy expense, net	805	790	2,367	2,300
State financial institutions tax	396	439	1,189	1,312
Marketing	223	215	735	845
Amortization of intangibles	113	113	336	365
FDIC insurance premiums, net	224	137	663	397
Contracted services	671	613	1,978	1,902
Profit (Loss) from Real Estate Operations	1	5	3	(874)
Other non-interest expense	2,068	2,578	6,205	7,297
TOTAL NON-INTEREST EXPENSE	12,244	12,350	36,847	36,069
INCOME BEFORE INCOME TAXES	5,019	6,832	15,789	19,155
PROVISION FOR INCOME TAXES	949	1,253	2,868	3,435
NET INCOME	$ 4,070	$ 5,579	$ 12,921	$ 15,720
Dividends declared per common share (usd per share)	$ 0.21	$ 0.20	$ 0.63	$ 0.60
Earnings per common share:
Basic (usd per share)	0.37	0.49	1.16	1.36
Diluted (usd per share)	$ 0.37	$ 0.49	$ 1.16	$ 1.36
Weighted average common shares outstanding:
Basic (in shares)	11,038,720	11,284,225	11,094,185	11,478,256
Diluted (in shares)	11,038,720	11,284,225	11,094,185	11,478,256
Merger-related expenses	$ 302	$ 0	$ 742	$ 0
Fiduciary and Trust
NON-INTEREST INCOME:
Revenue from Contract with Customer, Excluding Assessed Tax	1,736	1,513	5,263	4,851
Deposit Account
NON-INTEREST INCOME:
Revenue from Contract with Customer, Excluding Assessed Tax	$ 1,397	$ 1,706	$ 4,324	$ 4,658

CONSOLIDATED CONDENSED STATEM_2

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 4,070	$ 5,579	$ 12,921	$ 15,720
Other comprehensive income (loss):
Net unrealized (losses) gains on available-for-sale debt securities (net of taxes)	(2,941)	(9,670)	(758)	(29,804)
Change in nonqualified pension plan unrecognized net gain and unrecognized prior service cost (net of taxes)	0	1	0	4
Other comprehensive income (loss), net of tax	(2,941)	(9,669)	(758)	(29,800)
TOTAL COMPREHENSIVE INCOME (LOSS)	$ 1,129	$ (4,090)	$ 12,163	$ (14,080)

CONSOLIDATED CONDENSED STATEM_3

CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other comprehensive income (loss):
Net unrealized gain (loss) on available-for-sale securities, tax expense (benefit)	$ (782)	$ (2,571)	$ (203)	$ (7,923)
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	Accounting Standards Update 2016-13	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	15,720							15,720
Other comprehensive income, net of taxes	(29,800)												(29,800)
Dividend Reinvestment and Stock Purchase Plan (in shares)						18,585
Dividend Reinvestment and Stock Purchase Plan	308					$ 308
Compensation expense relating to restricted stock (in shares)						32,554
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	417					$ 417
Dividends, Common Stock, Cash	(6,830)							(6,830)
Treasury shares purchased (in shares)						(1,172,456)
Repurchase of common stock	(22,980)										(22,980)
Balance Ending (in shares) at Sep. 30, 2022						11,293,639
Balance ending at Sep. 30, 2022	$ 195,439					$ 143,855		135,202			(52,009)		(31,609)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared per common share (usd per share)	$ 0.60
Balance Beginning (in shares) at Jun. 30, 2022						11,374,515
Balance beginning at Jun. 30, 2022	$ 202,960					$ 143,635		131,894			(50,629)		(21,940)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5,579							5,579
Other comprehensive income, net of taxes	(9,669)												(9,669)
Dividend Reinvestment and Stock Purchase Plan (in shares)						6,857
Dividend Reinvestment and Stock Purchase Plan	107					$ 107
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	113					$ 113
Dividends, Common Stock, Cash	(2,271)							(2,271)
Treasury shares purchased (in shares)						(87,733)
Repurchase of common stock	(1,380)
Balance Ending (in shares) at Sep. 30, 2022						11,293,639
Balance ending at Sep. 30, 2022	$ 195,439					$ 143,855		135,202			(52,009)		(31,609)
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	$ (1,922)			$ 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	12,921							12,921
Other comprehensive income, net of taxes	(758)												(758)
Dividend Reinvestment and Stock Purchase Plan (in shares)						20,065
Dividend Reinvestment and Stock Purchase Plan	315					$ 315
Compensation expense relating to restricted stock (in shares)						44,150
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	481					$ 481
Dividends, Common Stock, Cash	(7,037)							(7,037)
Treasury shares purchased (in shares)						(199,913)
Repurchase of common stock	$ (3,326)										(3,326)
Balance Ending (in shares) at Sep. 30, 2023	11,123,382					11,123,382
Balance ending at Sep. 30, 2023	$ 201,349					$ 144,865		143,211			(56,015)		(30,712)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared per common share (usd per share)	$ 0.63
Balance Beginning (in shares) at Jun. 30, 2023						11,116,080
Balance beginning at Jun. 30, 2023	$ 202,316					$ 144,671		141,431			(56,015)		(27,771)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,070							4,070
Other comprehensive income, net of taxes	(2,941)												(2,941)
Dividend Reinvestment and Stock Purchase Plan (in shares)						7,302
Dividend Reinvestment and Stock Purchase Plan	111					$ 111
Compensation expense relating to restricted stock (in shares)						0
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	83					$ 83
Dividends, Common Stock, Cash	(2,290)							(2,290)
Treasury shares purchased (in shares)						0
Repurchase of common stock	$ 0
Balance Ending (in shares) at Sep. 30, 2023	11,123,382					11,123,382
Balance ending at Sep. 30, 2023	$ 201,349					$ 144,865		$ 143,211			$ (56,015)		$ (30,712)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividends declared per common share (usd per share)	$ 0.21
Financing Receivable, Revolving, Converted to Term Loan	$ 387			$ 0	$ 0

CONSOLIDATED CONDENSED STATEM_5

CONSOLIDATED CONDENSED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Common stock dividends (in dollars per share)	$ 0.21	$ 0.20	$ 0.63	$ 0.60

CONSOLIDATED CONDENSED STATEM_6

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 12,921	$ 15,720
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation, amortization, and accretion	2,395	2,177
Provision for (recovery of) credit losses	(141)	269
Benefit from deferred income taxes	(793)	(444)
Increase in cash surrender value of bank-owned life insurance	(830)	(803)
Loss on equity securities	78	384
Realized (gain) loss from sales of premises and equipment	(427)	456
Origination of mortgage loans for sale	(2,205)	(8,468)
Realized gains from sales of loans	(38)	(188)
Proceeds from sales of mortgage loans	2,218	8,562
Compensation expense related to restricted stock	481	417
Changes in:
Accrued interest receivable	(605)	377
Other assets	1,497	2,075
Other liabilities	(2,300)	(1,303)
TOTAL ADJUSTMENTS	(670)	2,622
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	12,251	18,342
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of equity securities	963	0
Available-for-sale	14,262	17,797
Held-to-maturity	1,146	1,312
Purchases of equity securities	(22)	(13)
Available-for-sale	(497)	(38,581)
Payments to Acquire Held-to-Maturity Securities	(280)	(755)
Payments to Acquire Federal Home Loan Bank Stock	(4,537)	0
Proceeds from Sale of Federal Home Loan Bank Stock	1,369	1,162
Net increase in loans	(56,711)	(7,454)
Purchases of premises and equipment	(1,723)	(553)
Proceeds from sale of premises and equipment	514	874
NET CASH FLOWS USED IN INVESTING ACTIVITIES	(45,516)	(24,606)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in deposits	11,920	28,551
Net increase (decrease) in short-term borrowings	(41,455)	4,000
Proceeds from Issuance of Other Long-Term Debt	95,000	15,000
Principal payments on long-term debt	(1,431)	(461)
Proceeds from issuance of common stock	315	308
Repurchase of common stock	(3,326)	(22,980)
Cash dividends paid on common stock	(7,037)	(6,830)
NET CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	53,986	17,588
NET CHANGE IN CASH AND CASH EQUIVALENTS	20,721	11,324
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	22,701	18,136
CASH AND CASH EQUIVALENTS AT END OF PERIOD	43,422	29,460
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	13,706	3,243
Income Taxes Paid, Net	2,226	2,900
Transfer from loans to other real estate owned	0	716
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	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 and 2022 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, Unrealized Losses on Available-for-Sale Debt Securities Changes in Pension Plan Assets and Benefit Obligations Total Unrealized Losses on Available-for-Sale Debt Securities Changes in Pension Plan Assets and Benefit Obligations Total 2023 Balance at beginning of period $ (27,744) (27) (27,771) (29,927) (27) (29,954) Other comprehensive income (loss), net of taxes (2,941) — (2,941) (758) — (758) Balance at end of period $ (30,685) (27) (30,712) (30,685) (27) (30,712) 2022 Balance at beginning of period $ (21,670) (270) (21,940) (1,536) (273) (1,809) Other comprehensive (loss) income, net of taxes (9,670) 1 (9,669) (29,804) 4 (29,800) Balance at end of period $ (31,340) (269) (31,609) (31,340) (269) (31,609) There were no reclassifications out of accumulated other comprehensive loss during the three and nine months ended September 30, 2023 and 2022.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 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 nine months ended September 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. Adoption of ASC 326 did not have a material impact on LCNB's results of consolidated operations or financial position. 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 September 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 $232,000 at September 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 $1.2 million at September 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 ASC 326 is included in regulatory capital as of September 30, 2023. Adoption of the ASC 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	9 Months Ended
	Sep. 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 would merge with and into LCNB in a stock-and-cash transaction. CNNB operated five full-service branch offices in Cincinnati, Ohio and Northern Kentucky and had approximately $310.8 million in assets, $265.6 million in net loans, $211.4 million of deposits, and $39.7 million in consolidated stockholders’ equity as of September 30, 2023. The transaction, which was completed November 1, 2023, significantly increased LCNB’s existing presence in the Cincinnati market and expanded LCNB’s community banking franchise across the Ohio River into the Northern Kentucky market. Subject to the terms of the merger agreement, which was approved by the Board of Directors of each company, CNNB shareholders had 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 the time of closing, Cincinnati Federal branches become branches of LCNB National Bank. Going forward, LCNB has 33 banking offices in Ohio and one branch office in Northern Kentucky.

Investment Securities

Investment Securities	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 are summarized as follows (in thousands): Amortized Cost Unrealized Gains Unrealized Losses Fair Value September 30, 2023 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 78,451 — 8,323 70,128 U.S. Agency notes 89,014 — 10,662 78,352 Corporate bonds 7,450 — 944 6,506 U.S. Agency mortgage-backed securities 83,613 — 13,061 70,552 Municipal securities: Non-taxable 8,809 — 522 8,287 Taxable 46,005 — 5,330 40,675 $ 313,342 — 38,842 274,500 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 15,582 2 1,578 14,006 Taxable 3,431 — 514 2,917 $ 19,013 2 2,092 16,923 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 September 30, 2023 to be immaterial based on the composition of the securities portfolio. Information concerning debt securities with gross unrealized losses at September 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 Value Unrealized Losses Fair Value Unrealized Losses September 30, 2023 Available-for-Sale: U.S. Treasury notes $ — — 70,128 8,323 U.S. Agency notes — — 78,352 10,662 Corporate bonds 720 30 5,786 914 U.S. Agency mortgage-backed securities 528 3 70,024 13,058 Municipal securities: Non-taxable 1,965 53 6,322 469 Taxable 180 — 40,495 5,330 $ 3,393 86 271,107 38,756 Held-to-Maturity: Municipal securities: Non-taxable $ 5,888 798 7,389 780 Taxable — — 2,917 514 $ 5,888 798 10,306 1,294 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 Securities are reviewed on a quarterly basis to assess declines in fair value for credit losses. For available-for-sale debt securities in an unrealized loss position, LCNB first assesses whether it intends to sell the security or if it is more likely than not that it will be required to sell the security before recovery of the amortized cost basis, which may be at maturity. 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 with the establishment of an allowance. If the debt security does not meet the aforementioned criteria, LCNB evaluates whether the decline in fair value is due to credit loss factors. In making this assessment, LCNB considers any changes to the rating of the security by a rating agency and considers if there are any adverse conditions specifically related to the issuer of the security, among other factors. U.S. Treasury notes, U.S. Agency notes, and U.S. Agency mortgage-backed securities are issued or guaranteed by the U.S. federal government or agencies thereof and risk of credit loss is considered minimal for these securities. For available-for-sale debt securities outstanding at September 30, 2023, 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 $143.7 million and $166.4 million at September 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 September 30, 2023. Contractual maturities of debt securities at September 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 Cost Fair Value Amortized Cost Fair Value Due within one year $ 8,904 8,846 280 281 Due from one to five years 172,144 153,515 3,586 3,444 Due from five to ten years 48,681 41,587 2,440 2,184 Due after ten years — — 12,707 11,014 229,729 203,948 19,013 16,923 U.S. Agency mortgage-backed securities 83,613 70,552 — — $ 313,342 274,500 19,013 16,923 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 September 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 September 30, 2023 and December 31, 2022 are summarized as follows (in thousands): September 30, 2023 December 31, 2022 Amortized Fair Amortized Fair Mutual Funds $ 1,406 1,177 1,429 1,234 Equity Securities 10 77 778 1,039 Total equity securities with a readily determinable fair value $ 1,416 1,254 2,207 2,273 Changes in the fair value of equity securities with a readily determinable fair value for the three and nine months ended September 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Net losses recognized during the period on equity securities $ (33) (80) (78) (384) Less net losses recognized during the period on equity securities sold during the period — — (61) — Net unrealized losses recognized during the reporting period on equity securities still held at period end $ (33) (80) (17) (384)

Affordable Housing Tax Credit L

Affordable Housing Tax Credit Limited Partnership	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 (in thousands): September 30, December 31, Affordable housing tax credit investment $ 16,950 16,950 Less amortization 4,348 3,268 Net affordable housing tax credit investment $ 12,602 13,682 Unfunded commitment $ 5,462 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 9.0 years. The following table presents other information relating to LCNB's affordable housing tax credit investments for the three and nine months ended September 30, 2023 and 2022 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Tax credits and other tax benefits recognized $ 438 357 1,302 1,071 Tax credit amortization expense included in provision for income taxes 362 306 1,080 907

Deposits

Deposits	9 Months Ended
	Sep. 30, 2023
Statement of Financial Position [Abstract]
Deposits	DEPOSITS The following table presents the composition of LCNB's deposits at September 30, 2023 and December 31, 2022 (in thousands): September 30, December 31, Demand deposits $ 453,146 505,824 Interest-bearing demand and money fund deposits 554,700 510,324 Savings deposits 370,917 432,322 IRA and time certificates 238,127 156,500 Total $ 1,616,890 1,604,970 Contractual maturities of time deposits at September 30, 2023 were as follows (in thousands): October 1, 2023 - September 30, 2024 $ 138,134 October 1, 2024 - September 30, 2025 85,359 October 1, 2025 - September 30, 2026 6,492 October 1, 2026 - September 30, 2027 6,443 October 1, 2027 - September 30, 2028 976 Thereafter 723 $ 238,127 The aggregate amount of time deposits in denominations of $250,000 or more at September 30, 2023 and December 31, 2022 was $36.8 million and $16.1 million, respectively.

Borrowings

Borrowings	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Borrowings	BORROWINGS Long-term debt at September 30, 2023 and December 31, 2022 was as follows (dollars in thousands): September 30, 2023 December 31, 2022 Amount Rate Amount Rate Term loan $ 12,641 4.25 % $ 14,072 4.25 % FHLB long-term advances 100,000 4.74 % 5,000 3.02 % $ 112,641 4.69 % $ 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. Contractual maturities of long-term debt at September 30, 2023 and December 31, 2022 were as follows ( in thousands): September 30, December 31, Maturing within one year $ 5,000 6,918 Maturing after one year through two years 1,980 2,001 Maturing after two years through three years 35,661 10,153 Maturing after three years through four years 25,000 — Maturing after four years through five years 25,000 — Thereafter 20,000 — Total $ 112,641 19,072 Short-term borrowings at September 30, 2023 and December 31, 2022 were as follows (dollars in thousands): September 30, 2023 December 31, 2022 Amount Rate Amount Rate Revolving line of credit $ — — % $ 3,000 7.25 % Overnight lines of credit — — % 18,455 5.00 % FHLB short-term advances 30,000 5.63 % 50,000 4.40 % $ 30,000 5.63 % $ 71,455 4.67 % At September 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. No borrowings were outstanding under this arrangement at September 30, 2023. At September 30, 2023, LCNB had overnight line of credit borrowing arrangements with three 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. No borrowings were outstanding under this arrangement at September 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 September 30, 2023. Under the terms of the third arrangement, LCNB can borrow up to $25 million at the interest rate in effect at the time of borrowing. No borrowings were outstanding under this arrangement at September 30, 2023. All long- and short-term 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 September 30, 2023 and December 31, 2022, respectively. Remaining borrowing capacity with the FHLB, including both long- and short-term borrowings, at September 30, 2023 was approximately $61.1 million. LCNB could increase its remaining borrowing capacity by purchasing more stock in the FHLB.

Leases

Leases	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 were as follows (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Operating lease expense $ 219 117 661 461 Short-term lease expense 16 100 62 184 Variable lease expense 2 1 5 2 Other 15 2 25 7 Total lease expense $ 252 220 753 654 Other information related to leases at September 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 $ 649 Right-of-use assets obtained in exchange for new operating lease liabilities $ — Weighted average remaining lease term in years for operating leases 33.0 Weighted average discount rate for operating leases 3.51 %

Income Taxes

Income Taxes	9 Months Ended
	Sep. 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 September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Statutory tax rate 21.0 % 21.0 % 21.0 % 21.0 % Increase (decrease) resulting from: Tax exempt interest (0.7) % (0.6) % (0.6) % (0.6) % Tax exempt income on bank-owned life insurance (1.2) % (0.8) % (1.1) % (0.9) % Captive insurance premium income (0.5) % (0.7) % (0.7) % (0.8) % Affordable housing tax credit limited partnerships (1.5) % (0.7) % (1.4) % (0.9) % Nondeductible merger-related expenses 1.7 % — % 0.7 % — % Other, net 0.1 % 0.1 % 0.3 % 0.1 % Effective tax rate 18.9 % 18.3 % 18.2 % 17.9 %

Commitments and Contingent Liab

Commitments and Contingent Liabilities	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 were as follows (in thousands): September 30, 2023 December 31, 2022 Commitments to extend credit: Commercial loans $ 45,953 22,823 Other loans Fixed rate 906 191 Adjustable rate 1,375 1,422 Unused lines of credit: Fixed rate 28,860 41,558 Adjustable rate 162,050 238,876 Unused overdraft protection amounts on demand accounts 16,468 16,566 Standby letters of credit 5 5 Total commitments $ 255,617 321,441 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 September 30, 2023 totaled approximately $3.2 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	9 Months Ended
	Sep. 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 nine-month period ended September 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Qualified noncontributory defined benefit retirement plan $ 267 342 944 958 401(k) plan 164 157 529 494 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 nine months ended September 30, 2023 and 2022 are summarized as follows (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Interest cost 19 14 57 40 Amortization of unrecognized net loss — 2 — 6 Net periodic pension cost $ 19 16 $ 57 46 Amounts recognized in accumulated other comprehensive loss, net of tax, for the nonqualified defined benefit retirement plan for the three and nine months ended September 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Amortization of net actuarial loss $ — (1) — (4)

Earnings Per Common Share

Earnings Per Common Share	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 and 2022 were calculated as follows (dollars in thousands, except share and per share data): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Net income $ 4,070 5,579 12,921 15,720 Less allocation of earnings and dividends to participating securities 29 28 92 81 Net income allocated to common shareholders $ 4,041 5,551 12,829 15,639 Weighted average common shares outstanding, gross 11,117,737 11,342,539 11,173,810 11,537,078 Less average participating securities 79,017 58,314 79,625 58,822 Adjusted weighted average number of shares outstanding used in the calculation of basic and diluted earnings per common share 11,038,720 11,284,225 11,094,185 11,478,256 Earnings per common share: Basic $ 0.37 0.49 $ 1.16 1.36 Diluted 0.37 0.49 1.16 1.36

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 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 September 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 September 30, 2023 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 77 77 — — Mutual funds measured at net asset value 1,177 1,177 — — Debt securities, available-for-sale: U.S. Treasury notes 70,128 70,128 — — U.S. Agency notes 78,352 — 78,352 — Corporate bonds 6,506 — 6,506 — U.S. Agency mortgage-backed securities 70,552 — 70,552 — Municipal securities: Non-taxable 8,287 — 8,287 — Taxable 40,675 — 40,675 — Total recurring fair value measurements $ 275,754 71,382 204,372 — Nonrecurring fair value measurements: Individually evaluated loans $ 56 — — 56 Total nonrecurring fair value measurements $ 56 — — 56 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 September 30, 2023 and December 31, 2022 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average September 30, 2023 Individually evaluated collateral dependent loans $ 56 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 September 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 September 30, 2023 FINANCIAL ASSETS: Cash and cash equivalents $ 43,422 43,422 43,422 — — Debt securities, held-to-maturity, net 19,006 16,923 — — 16,923 Loans, net 1,450,472 1,249,268 — — 1,249,268 Accrued interest receivable 8,087 8,087 — 8,087 — FINANCIAL LIABILITIES: Deposits 1,616,890 1,616,033 1,378,762 237,271 — Short-term borrowings 30,000 30,000 — 30,000 — Long-term debt 112,641 112,430 — 112,430 — Accrued interest payable 1,204 1,204 — 1,204 — 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)	9 Months Ended
	Sep. 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. Adoption of ASC 326 did not have a material impact on LCNB's results of consolidated operations or financial position. 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 September 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 $232,000 at September 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 $1.2 million at September 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 ASC 326 is included in regulatory capital as of September 30, 2023. Adoption of the ASC 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)	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Net losses recognized during the period on equity securities $ (33) (80) (78) (384) Less net losses recognized during the period on equity securities sold during the period — — (61) — Net unrealized losses recognized during the reporting period on equity securities still held at period end $ (33) (80) (17) (384)
Realized Gain (Loss) on Investments
Marketable Securities	The cost and estimated fair value of equity securities with a readily determinable fair value at September 30, 2023 and December 31, 2022 are summarized as follows (in thousands): September 30, 2023 December 31, 2022 Amortized Fair Amortized Fair Mutual Funds $ 1,406 1,177 1,429 1,234 Equity Securities 10 77 778 1,039 Total equity securities with a readily determinable fair value $ 1,416 1,254 2,207 2,273
Investments Classified by Contractual Maturity Date	Contractual maturities of debt securities at September 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 Cost Fair Value Amortized Cost Fair Value Due within one year $ 8,904 8,846 280 281 Due from one to five years 172,144 153,515 3,586 3,444 Due from five to ten years 48,681 41,587 2,440 2,184 Due after ten years — — 12,707 11,014 229,729 203,948 19,013 16,923 U.S. Agency mortgage-backed securities 83,613 70,552 — — $ 313,342 274,500 19,013 16,923
Schedule of Unrealized Loss on Investments	Information concerning debt securities with gross unrealized losses at September 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 Value Unrealized Losses Fair Value Unrealized Losses September 30, 2023 Available-for-Sale: U.S. Treasury notes $ — — 70,128 8,323 U.S. Agency notes — — 78,352 10,662 Corporate bonds 720 30 5,786 914 U.S. Agency mortgage-backed securities 528 3 70,024 13,058 Municipal securities: Non-taxable 1,965 53 6,322 469 Taxable 180 — 40,495 5,330 $ 3,393 86 271,107 38,756 Held-to-Maturity: Municipal securities: Non-taxable $ 5,888 798 7,389 780 Taxable — — 2,917 514 $ 5,888 798 10,306 1,294 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 September 30, 2023 and December 31, 2022 are summarized as follows (in thousands): Amortized Cost Unrealized Gains Unrealized Losses Fair Value September 30, 2023 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 78,451 — 8,323 70,128 U.S. Agency notes 89,014 — 10,662 78,352 Corporate bonds 7,450 — 944 6,506 U.S. Agency mortgage-backed securities 83,613 — 13,061 70,552 Municipal securities: Non-taxable 8,809 — 522 8,287 Taxable 46,005 — 5,330 40,675 $ 313,342 — 38,842 274,500 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 15,582 2 1,578 14,006 Taxable 3,431 — 514 2,917 $ 19,013 2 2,092 16,923 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)	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Major Classifications of Loans	Major classifications of loans at September 30, 2023 and December 31, 2022 were as follows (in thousands): September 30, 2023 December 31, 2022 Commercial & industrial $ 125,882 120,327 Commercial, secured by real estate: Owner occupied 204,596 208,485 Non-owner occupied 436,189 420,075 Farmland 38,232 36,340 Multi-family 189,987 189,917 Construction loans secured by 1-4 family dwellings 6,937 7,786 Construction loans secured by other real estate 104,141 73,652 Residential real estate: Secured by senior liens on 1-4 family dwellings 276,525 269,822 Secured by junior liens on 1-4 family dwellings 13,854 10,197 Home equity line-of-credit loans 23,462 26,109 Consumer 27,186 28,414 Agricultural 11,333 10,073 Other loans, including deposit overdrafts 80 81 Loans, gross 1,458,404 1,401,278 Less allowance for credit losses 7,932 5,646 Loans, net $ 1,450,472 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 $796,000 and $980,000 at September 30, 2023 and December 31, 2022, respectively.
Non-accrual, Past Due, and Accruing Restructured Loans	Non-accrual loans by class of receivable as of September 30, 2023 and December 31, 2022 were as follows (in thousands): September 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 — — — 72 72 4 Secured by junior liens on 1-4 family dwellings — — — — — — Home equity line-of-credit loans — — — — — — Consumer — — — — — — Agricultural — — — — — — Total $ 85 85 9 391 391 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 nine months ended September 30, 2023 and 2022 (in thousands): Commercial Commercial, Secured by Residential Consumer Agricultural Other Total Three Months Ended September 30, 2023 Balance, beginning of period $ 1,065 5,023 1,326 535 5 2 7,956 Provision for (recovery of) credit losses 2 (70) 125 (75) — 28 10 Losses charged off — — (4) (1) — (54) (59) Recoveries — — — 1 — 24 25 Balance, end of period $ 1,067 4,953 1,447 460 5 — 7,932 Ratio of net charge-offs to average loans — % — % 0.01 % — % — % 154.44 % 0.01 % Nine Months Ended September 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 294 (96) (9) (66) (8) 58 173 Losses charged off (15) — (4) (10) — (115) (144) Recoveries — — — 4 — 57 61 Balance, end of period $ 1,067 4,953 1,447 460 5 — 7,932 Ratio of net charge-offs to average loans 0.02 % — % — % 0.03 % — % 106.23 % 0.01 % Three Months Ended September 30, 2022 Balance, beginning of period $ 1,287 3,825 625 67 18 11 5,833 Provision for (recovery of) credit losses (33) (164) 7 19 2 12 (157) Losses charged off — — — (14) — (39) (53) Recoveries — — — — — 21 21 Balance, end of period $ 1,254 3,661 632 72 20 5 5,644 Ratio of net charge-offs to average loans — % — % — % 0.19 % — % 108.20 % 0.01 % Nine Months Ended September 30, 2022 Balance, beginning of year $ 1,095 3,607 665 105 30 4 5,506 Provision for (recovery of) credit losses 159 121 (47) (14) (10) 60 269 Losses charged off — (67) (5) (19) — (115) (206) Recoveries — — 19 — — 56 75 Balance, end of period $ 1,254 3,661 632 72 20 5 5,644 Ratio of net charge-offs to average loans — % 0.01 % (0.01) % 0.08 % — % 105.53 % 0.01 % A breakdown of the allowance for credit losses and allowance for loan losses and the loan portfolio by portfolio segment at September 30, 2023 and December 31, 2022 were as follows (in thousands): Commercial Commercial, Secured by Residential Consumer Agricultural Other Total September 30, 2023 Allowance for credit losses: Individually evaluated for credit losses $ 3 19 5 18 — — 45 Collectively evaluated for credit loss 1,064 4,934 1,442 442 5 — 7,887 Balance, end of period $ 1,067 4,953 1,447 460 5 — 7,932 Loans: Individually evaluated for credit losses $ 138 3,425 802 74 — — 4,439 Collectively evaluated for credit loss 125,744 976,657 313,039 27,112 11,333 80 1,453,965 Balance, end of period $ 125,882 980,082 313,841 27,186 11,333 80 1,458,404 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 September 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 September 30, 2023 Commercial & industrial Pass $ 20,268 32,244 30,459 12,443 2,928 6,059 14,464 — 118,865 OAEM — — 1,549 — — — — — 1,549 Substandard — 1,813 — 111 1,732 154 1,658 — 5,468 Doubtful — — — — — — — — — Total 20,268 34,057 32,008 12,554 4,660 6,213 16,122 — 125,882 Gross charge-offs — — — — — 15 — — 15 Commercial, secured by real estate Pass 66,051 145,391 130,762 94,492 93,717 270,649 156,266 — 957,328 OAEM — 7,737 — — — 7,272 — — 15,009 Substandard — — — — 1,695 6,050 — — 7,745 Doubtful — — — — — — — — — Total 66,051 153,128 130,762 94,492 95,412 283,971 156,266 — 980,082 Gross charge-offs — — — — — — — — — Residential real estate Pass 30,088 30,355 82,216 51,060 16,053 78,378 22,459 387 310,996 OAEM — — — — — — — — — Substandard — — — 32 — 2,813 — — 2,845 Doubtful — — — — — — — — — Total 30,088 30,355 82,216 51,092 16,053 81,191 22,459 387 313,841 Gross charge-offs — — — — 4 — — — 4 Consumer Pass 7,657 6,388 5,469 5,404 1,717 299 159 — 27,093 OAEM — — — — — — — — — Substandard — 5 67 21 — — — — 93 Doubtful — — — — — — — — — Total 7,657 6,393 5,536 5,425 1,717 299 159 — 27,186 Gross charge-offs — — 10 — — — — — 10 Agricultural Pass 2,056 469 202 765 46 31 7,764 — 11,333 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total 2,056 469 202 765 46 31 7,764 — 11,333 Gross charge-offs — — — — — — — — — Other Pass — — — — — — 80 — 80 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total — — — — — — 80 — 80 Gross charge-offs — — — — — — 115 — 115 Total loans $ 126,120 224,402 250,724 164,328 117,888 371,705 202,850 387 1,458,404 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 — 4 24 9 — — — — 37 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 — — — — — — 157 — 157 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 September 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 September 30, 2023 Commercial & industrial $ — — — — 125,882 125,882 — Commercial, secured by real estate: Owner occupied — — 73 73 204,523 204,596 73 Non-owner occupied — — — — 436,189 436,189 — Farmland 95 — — 95 38,137 38,232 — Multi-family — — — — 189,987 189,987 — Construction loans secured by 1-4 family dwellings — — — — 6,937 6,937 — Construction loans secured by other real estate 12 — — 12 104,129 104,141 — Residential real estate: Secured by senior liens on 1-4 family dwellings 1,061 — 29 1,090 275,435 276,525 29 Secured by junior liens on 1-4 family dwellings — — — — 13,854 13,854 — Home equity line-of-credit loans — — — — 23,462 23,462 — Consumer 62 5 74 141 27,045 27,186 74 Agricultural — — — — 11,333 11,333 — Other 80 — — 80 — 80 — Total $ 1,310 5 176 1,491 1,456,913 1,458,404 176 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): September 30, 2023 December 31, 2022 Carrying Value Related Allowance Carrying Value Related Allowance Commercial & industrial $ — — — — Commercial, secured by real estate: Owner occupied 73 — 230 — Non-owner occupied — — — — 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 254 — 40 — Secured by junior liens on 1-4 family dwellings — — — — Home equity line-of-credit loans — — — — Consumer 74 18 — — Agricultural — — — — Other loans, including deposit overdrafts — — — — Total $ 486 18 358 —

Affordable Housing Tax Credit_2

Affordable Housing Tax Credit Limited Partnership (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 (in thousands): September 30, December 31, Affordable housing tax credit investment $ 16,950 16,950 Less amortization 4,348 3,268 Net affordable housing tax credit investment $ 12,602 13,682 Unfunded commitment $ 5,462 7,185 The following table presents other information relating to LCNB's affordable housing tax credit investments for the three and nine months ended September 30, 2023 and 2022 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Tax credits and other tax benefits recognized $ 438 357 1,302 1,071 Tax credit amortization expense included in provision for income taxes 362 306 1,080 907

Deposits (Tables)

Deposits (Tables)	9 Months Ended
	Sep. 30, 2023
Statement of Financial Position [Abstract]
Composition of Deposit Liabilities	The following table presents the composition of LCNB's deposits at September 30, 2023 and December 31, 2022 (in thousands): September 30, December 31, Demand deposits $ 453,146 505,824 Interest-bearing demand and money fund deposits 554,700 510,324 Savings deposits 370,917 432,322 IRA and time certificates 238,127 156,500 Total $ 1,616,890 1,604,970
Time Deposit Maturities	Contractual maturities of time deposits at September 30, 2023 were as follows (in thousands): October 1, 2023 - September 30, 2024 $ 138,134 October 1, 2024 - September 30, 2025 85,359 October 1, 2025 - September 30, 2026 6,492 October 1, 2026 - September 30, 2027 6,443 October 1, 2027 - September 30, 2028 976 Thereafter 723 $ 238,127

Borrowings (Tables)

Borrowings (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt Instruments	at September 30, 2023 and December 31, 2022 was as follows (dollars in thousands): September 30, 2023 December 31, 2022 Amount Rate Amount Rate Term loan $ 12,641 4.25 % $ 14,072 4.25 % FHLB long-term advances 100,000 4.74 % 5,000 3.02 % $ 112,641 4.69 % $ 19,072 3.93 %
Schedule of Maturities of Long-Term Debt	Contractual maturities of long-term debt at September 30, 2023 and December 31, 2022 were as follows ( in thousands): September 30, December 31, Maturing within one year $ 5,000 6,918 Maturing after one year through two years 1,980 2,001 Maturing after two years through three years 35,661 10,153 Maturing after three years through four years 25,000 — Maturing after four years through five years 25,000 — Thereafter 20,000 — Total $ 112,641 19,072
Schedule of Short-Term Debt	Short-term borrowings at September 30, 2023 and December 31, 2022 were as follows (dollars in thousands): September 30, 2023 December 31, 2022 Amount Rate Amount Rate Revolving line of credit $ — — % $ 3,000 7.25 % Overnight lines of credit — — % 18,455 5.00 % FHLB short-term advances 30,000 5.63 % 50,000 4.40 % $ 30,000 5.63 % $ 71,455 4.67 %

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Lease, Cost	Components of lease expense for the three and nine months ended September 30, 2023 were as follows (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Operating lease expense $ 219 117 661 461 Short-term lease expense 16 100 62 184 Variable lease expense 2 1 5 2 Other 15 2 25 7 Total lease expense $ 252 220 753 654
Lessee, Leases, Other Information	Other information related to leases at September 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 $ 649 Right-of-use assets obtained in exchange for new operating lease liabilities $ — Weighted average remaining lease term in years for operating leases 33.0 Weighted average discount rate for operating leases 3.51 %

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 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 September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Statutory tax rate 21.0 % 21.0 % 21.0 % 21.0 % Increase (decrease) resulting from: Tax exempt interest (0.7) % (0.6) % (0.6) % (0.6) % Tax exempt income on bank-owned life insurance (1.2) % (0.8) % (1.1) % (0.9) % Captive insurance premium income (0.5) % (0.7) % (0.7) % (0.8) % Affordable housing tax credit limited partnerships (1.5) % (0.7) % (1.4) % (0.9) % Nondeductible merger-related expenses 1.7 % — % 0.7 % — % Other, net 0.1 % 0.1 % 0.3 % 0.1 % Effective tax rate 18.9 % 18.3 % 18.2 % 17.9 %

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 were as follows (in thousands): September 30, 2023 December 31, 2022 Commitments to extend credit: Commercial loans $ 45,953 22,823 Other loans Fixed rate 906 191 Adjustable rate 1,375 1,422 Unused lines of credit: Fixed rate 28,860 41,558 Adjustable rate 162,050 238,876 Unused overdraft protection amounts on demand accounts 16,468 16,566 Standby letters of credit 5 5 Total commitments $ 255,617 321,441

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 and 2022 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, Unrealized Losses on Available-for-Sale Debt Securities Changes in Pension Plan Assets and Benefit Obligations Total Unrealized Losses on Available-for-Sale Debt Securities Changes in Pension Plan Assets and Benefit Obligations Total 2023 Balance at beginning of period $ (27,744) (27) (27,771) (29,927) (27) (29,954) Other comprehensive income (loss), net of taxes (2,941) — (2,941) (758) — (758) Balance at end of period $ (30,685) (27) (30,712) (30,685) (27) (30,712) 2022 Balance at beginning of period $ (21,670) (270) (21,940) (1,536) (273) (1,809) Other comprehensive (loss) income, net of taxes (9,670) 1 (9,669) (29,804) 4 (29,800) Balance at end of period $ (31,340) (269) (31,609) (31,340) (269) (31,609) There were no reclassifications out of accumulated other comprehensive loss during the three and nine months ended September 30, 2023 and 2022.
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income

Retirement Plans (Tables)

Retirement Plans (Tables)	9 Months Ended
	Sep. 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 nine-month period ended September 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Qualified noncontributory defined benefit retirement plan $ 267 342 944 958 401(k) plan 164 157 529 494
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 nine months ended September 30, 2023 and 2022 are summarized as follows (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Interest cost 19 14 57 40 Amortization of unrecognized net loss — 2 — 6 Net periodic pension cost $ 19 16 $ 57 46
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 nine months ended September 30, 2023 and 2022 were as follows (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Amortization of net actuarial loss $ — (1) — (4)

Stock Based Compensation (Table

Stock Based Compensation (Tables)	9 Months Ended
	Sep. 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 nine months ended September 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 (18,814) 18.01 Forfeited — — — — Outstanding, September 30, 79,017 $ 17.94 58,252 $ 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 nine months ended September 30, 2023 and 2022 (in thousands): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Restricted stock expense $ 82 113 480 417 Tax effect 18 24 101 88

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Computations of Earnings per Common Share	Earnings per share for the three and nine months ended September 30, 2023 and 2022 were calculated as follows (dollars in thousands, except share and per share data): Three Months Ended Nine Months Ended 2023 2022 2023 2022 Net income $ 4,070 5,579 12,921 15,720 Less allocation of earnings and dividends to participating securities 29 28 92 81 Net income allocated to common shareholders $ 4,041 5,551 12,829 15,639 Weighted average common shares outstanding, gross 11,117,737 11,342,539 11,173,810 11,537,078 Less average participating securities 79,017 58,314 79,625 58,822 Adjusted weighted average number of shares outstanding used in the calculation of basic and diluted earnings per common share 11,038,720 11,284,225 11,094,185 11,478,256 Earnings per common share: Basic $ 0.37 0.49 $ 1.16 1.36 Diluted 0.37 0.49 1.16 1.36

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 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 September 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 September 30, 2023 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 77 77 — — Mutual funds measured at net asset value 1,177 1,177 — — Debt securities, available-for-sale: U.S. Treasury notes 70,128 70,128 — — U.S. Agency notes 78,352 — 78,352 — Corporate bonds 6,506 — 6,506 — U.S. Agency mortgage-backed securities 70,552 — 70,552 — Municipal securities: Non-taxable 8,287 — 8,287 — Taxable 40,675 — 40,675 — Total recurring fair value measurements $ 275,754 71,382 204,372 — Nonrecurring fair value measurements: Individually evaluated loans $ 56 — — 56 Total nonrecurring fair value measurements $ 56 — — 56 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 September 30, 2023 and December 31, 2022 (dollars in thousands): Range Fair Value Valuation Technique Unobservable Inputs High Low Weighted Average September 30, 2023 Individually evaluated collateral dependent loans $ 56 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 September 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 September 30, 2023 FINANCIAL ASSETS: Cash and cash equivalents $ 43,422 43,422 43,422 — — Debt securities, held-to-maturity, net 19,006 16,923 — — 16,923 Loans, net 1,450,472 1,249,268 — — 1,249,268 Accrued interest receivable 8,087 8,087 — 8,087 — FINANCIAL LIABILITIES: Deposits 1,616,890 1,616,033 1,378,762 237,271 — Short-term borrowings 30,000 30,000 — 30,000 — Long-term debt 112,641 112,430 — 112,430 — Accrued interest payable 1,204 1,204 — 1,204 — 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	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loans gross			$ 1,401,278
Allowance for loan losses	$ (7,932)	$ (7,956)	(5,646)	$ (5,644)	$ (5,833)	$ (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	143,211		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	232
Debt Securities, Available-for-Sale, Accrued Interest, Before Allowance for Credit Loss	$ 1,200
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)	9 Months Ended
	Sep. 30, 2023 USD ($) branch	Jun. 30, 2023 USD ($) 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	$ 310,800,000
Business Combination, Total Financing Receivables Of Company To Be Acquired	265,600,000
Business Combination, Total Deposit Liabilities Of Company To Be Acquired	211,400,000
Business Combination, Total Stockholders' Equity Of Company To Be Acquired	$ 39,700,000
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	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale:
Amortized Cost	$ 313,342	$ 327,731
Unrealized Gains	0	19
Unrealized Losses	38,842	37,900
Fair Value	(274,500)	(289,850)
Debt Securities, Held-to-Maturity:
Amortized Cost	19,013	19,878
Unrealized Gains	2	10
Unrealized Losses	2,092	1,003
Fair Value	16,923	18,885
Equity Securities, Amortized Cost Basis	1,416	2,207
Equity securities with a readily determinable fair value, at fair value	1,254	2,273
U.S. Treasury notes [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	78,451	84,927
Unrealized Gains	0	0
Unrealized Losses	8,323	8,480
Fair Value	(70,128)	(76,447)
U.S. Agency notes [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	89,014	89,160
Unrealized Gains	0	0
Unrealized Losses	10,662	11,184
Fair Value	(78,352)	(77,976)
U.S. Agency mortgage-backed securities [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	83,613	90,746
Unrealized Gains	0	5
Unrealized Losses	13,061	11,311
Fair Value	(70,552)	(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	8,809	8,892
Unrealized Gains	0	0
Unrealized Losses	522	368
Fair Value	(8,287)	(8,524)
Debt Securities, Held-to-Maturity:
Amortized Cost	15,582	16,447
Unrealized Gains	2	10
Unrealized Losses	1,578	594
Fair Value	14,006	15,863
Taxable Municipal securities [Member]
Debt Securities, Available-for-Sale:
Amortized Cost	46,005	46,556
Unrealized Gains	0	1
Unrealized Losses	5,330	5,779
Fair Value	(40,675)	(40,778)
Debt Securities, Held-to-Maturity:
Amortized Cost	3,431	3,431
Unrealized Gains	0	0
Unrealized Losses	514	409
Fair Value	2,917	3,022
Mutual funds [Member]
Debt Securities, Held-to-Maturity:
Equity Securities, Amortized Cost Basis	1,406	1,429
Equity securities with a readily determinable fair value, at fair value	1,177	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	77	1,039
Corporate Debt Securities
Debt Securities, Available-for-Sale:
Amortized Cost	7,450	7,450
Unrealized Gains	0	13
Unrealized Losses	944	778
Fair Value	$ (6,506)	$ (6,685)

Investment Securities, Continuo

Investment Securities, Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Sep. 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	$ 271,107	$ 190,039
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	38,756	30,347
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	3,393	97,453
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	86	7,553
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	5,888	12,378
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	798	963
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	10,306	243
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	1,294	40
Unrealized Losses	38,842	37,900
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	70,024	37,282
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	13,058	7,714
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	528	41,543
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	3	3,597
Unrealized Losses	13,061	11,311
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	6,322	893
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	469	120
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	1,965	6,831
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	53	248
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	5,888	9,567
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	798	593
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	7,389	31
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	780	1
Unrealized Losses	522	368
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	40,495	18,435
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	5,330	3,828
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	180	22,162
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	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	2,917	212
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	514	39
Unrealized Losses	5,330	5,779
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	78,352	70,247
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	10,662	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
Unrealized Losses	10,662	11,184
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	5,786	3,255
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	914	495
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	720	2,667
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	30	283
Unrealized Losses	944	778
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	70,128	59,927
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	8,323	7,549
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	0	16,521
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 0	$ 931

Investment Securities, Maturiti

Investment Securities, Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Available-for-Sale, Amortized Cost
Due within one year	$ 8,904
Due from one to five years	172,144
Due from five to ten years	48,681
Due after ten years	0
Amortized Cost Basis	229,729
Amortized Cost	313,342	$ 327,731
Available-for-Sale, Fair Value
Due within one year	8,846
Due from one to five years	153,515
Due from five to ten years	41,587
Due after ten years	0
Total available-for-sale, maturities	203,948
Fair Value	274,500	289,850
Held-to-Maturity, Amortized Cost
Due within one year	280
Due from one to five years	3,586
Due from five to ten years	2,440
Due after ten years	12,707
Amortized Cost	19,013	19,878
Held-to-Maturity, Fair Value
Due within one year	281
Due from one to five years	3,444
Due from five to ten years	2,184
Due after ten years	11,014
Held-to-maturity, fair value	16,923	18,885
U.S. Agency mortgage-backed securities [Member]
Available-for-Sale, Amortized Cost
Amortized Cost	83,613	90,746
Available-for-Sale, Fair Value
Fair Value	70,552	$ 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Net losses recognized during the period on equity securities	$ (33)	$ (80)	$ (78)	$ (384)
Less net losses recognized during the period on equity securities sold during the period	0	0	(61)	0
Net unrealized losses recognized during the reporting period on equity securities still held at period end	(33)	$ (80)	(17)	$ (384)
Equity Securities, Amortized Cost Basis	1,416		1,416		$ 2,207
Equity securities with a readily determinable fair value, at fair value	1,254		1,254		2,273
Mutual funds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Equity Securities, Amortized Cost Basis	1,406		1,406		1,429
Equity securities with a readily determinable fair value, at fair value	1,177		1,177		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	$ 77		$ 77		$ 1,039

Investment Securities (Details)

Investment Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, at fair value	$ 274,500	$ 289,850
Asset Pledged as Collateral
Debt Securities, Available-for-sale [Line Items]
Debt securities, available-for-sale, at fair value	$ 143,700	$ 166,400

Loans, Major Classifications of

Loans, Major Classifications of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	$ 1,458,404		$ 1,401,278
Allowance for loan losses	7,932	$ 7,956	5,646	$ 5,644	$ 5,833	$ 5,506
Total	1,450,472		1,395,632
Loans and Leases Receivable, Net of Deferred Income	1,458,404		1,401,278
Loans and Leases Receivable, Deferred Income	796		980
Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	125,882		120,327
Allowance for loan losses	1,067	1,065	1,300	1,254	1,287	1,095
Loans and Leases Receivable, Net of Deferred Income	125,882		120,327
Commercial, secured by real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	980,082		936,255
Allowance for loan losses	4,953	5,023	3,609	3,661	3,825	3,607
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	313,841		306,128
Allowance for loan losses	1,447	1,326	624	632	625	665
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	27,186		28,414
Allowance for loan losses	460	535	86	72	67	105
Loans and Leases Receivable, Net of Deferred Income	27,186		28,414
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	11,333		10,073
Allowance for loan losses	5	5	22	20	18	30
Loans and Leases Receivable, Net of Deferred Income	11,333		10,073
Other loans, including deposit overdrafts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	80		81
Allowance for loan losses	0	$ 2	5	$ 5	$ 11	$ 4
Loans and Leases Receivable, Net of Deferred Income	80		81
Commercial Real Estate, Owner Occupied Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	204,596		208,485
Loans and Leases Receivable, Net of Deferred Income	204,596		208,485
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	436,189		420,075
Loans and Leases Receivable, Net of Deferred Income	436,189		420,075
Commercial Real Estate, Farmland Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	38,232		36,340
Loans and Leases Receivable, Net of Deferred Income	38,232		36,340
Commercial Real Estate, Multifamily Properties Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	189,987		189,917
Loans and Leases Receivable, Net of Deferred Income	189,987		189,917
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	6,937		7,786
Loans and Leases Receivable, Net of Deferred Income	6,937		7,786
Commercial Real Estate, Construction Loans, Other Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	104,141		73,652
Loans and Leases Receivable, Net of Deferred Income	104,141		73,652
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	276,525		269,822
Loans and Leases Receivable, Net of Deferred Income	276,525		269,822
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	13,854		10,197
Loans and Leases Receivable, Net of Deferred Income	13,854		10,197
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	23,462		26,109
Loans and Leases Receivable, Net of Deferred Income	$ 23,462		$ 26,109

Loans, Additional Information (

Loans, Additional Information (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	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		1,458,404			1,401,278
Loans and Leases Receivable, Deferred Income		$ 796			$ 980
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0		0
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans		0.01%			0.03%
Loans And Leases Receivable, Ratio Of Allowance For Credit Losses To Non-Accrual Loans		9,316.45%			1,445.88%
Allowance for loan losses	(5,644)	$ (7,932)	(5,644)	$ (7,956)	$ (5,646)	$ (5,833)	$ (5,506)
Off-Balance-Sheet, Credit Loss, Liability					0
Retained earnings		(143,211)			(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		146,500			148,400
Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net of Deferred Income		125,882			120,327
Allowance for loan losses	(1,254)	$ (1,067)	(1,254)	(1,065)	(1,300)	(1,287)	(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	(3,661)	$ (4,953)	(3,661)	(5,023)	(3,609)	(3,825)	(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	(632)	$ (1,447)	(632)	(1,326)	(624)	(625)	(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		$ 27,186			28,414
Allowance for loan losses	$ (72)	$ (460)	$ (72)	$ (535)	(86)	$ (67)	$ (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		$ 27			$ 40

Loans, Past Due And Accruing Re

Loans, Past Due And Accruing Restructured (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Financing receivables, non accruals, past due, and accruing restructured loans [Line Items]
Financing Receivable, Nonaccrual, No Allowance	$ 85	$ 391
Total	85	391
Financing Receivable, Nonaccrual, Interest Income	9	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	0	72
Total	0	72
Financing Receivable, Nonaccrual, Interest Income	0	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		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 7,956	$ 5,833	$ 5,646	$ 5,506	$ 5,506
Provision for (recovery of) credit losses	(114)	(157)	(141)	269
Losses charged off	(59)	(53)	(144)	(206)
Recoveries	25	21	61	75
Balance, end of period	7,932	5,644	7,932	5,644	$ 5,646
Financing Receivable, Credit Loss, Expense (Reversal)	$ 10	$ (157)	$ 173	$ 269
Ratio Of Net Charge-Offs To Average Loans	0.01%	0.01%	0.01%	0.01%
Financing Receivable, Allowance for Credit Loss to Outstanding, Percent	0.54%		0.54%		0.40%
Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period			$ 2,196
Balance, end of period					$ 2,196
Commercial and industrial [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 1,065	$ 1,287	1,300	$ 1,095	1,095
Losses charged off	0	0	(15)	0	0
Recoveries	0	0	0	0
Balance, end of period	1,067	1,254	1,067	1,254	1,300
Financing Receivable, Credit Loss, Expense (Reversal)	$ 2	$ (33)	$ 294	$ 159
Ratio Of Net Charge-Offs To Average Loans	0%	0%	0.02%	0%
Commercial and industrial [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period			$ (512)
Balance, end of period					(512)
Commercial Secured By Real Estate [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 5,023	$ 3,825	3,609	$ 3,607	3,607
Losses charged off	0	0	0	(67)	(67)
Recoveries	0	0	0	0
Balance, end of period	4,953	3,661	4,953	3,661	3,609
Financing Receivable, Credit Loss, Expense (Reversal)	$ (70)	$ (164)	$ (96)	$ 121
Ratio Of Net Charge-Offs To Average Loans	0%	0%	0%	0.01%
Commercial Secured By Real Estate [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period			$ 1,440
Balance, end of period					1,440
Residential Real Estate [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 1,326	$ 625	624	$ 665	665
Losses charged off	(4)	0	(4)	(5)	(5)
Recoveries	0	0	0	19
Balance, end of period	1,447	632	1,447	632	624
Financing Receivable, Credit Loss, Expense (Reversal)	$ 125	$ 7	$ (9)	$ (47)
Ratio Of Net Charge-Offs To Average Loans	0.01%	0%	0%	(0.01%)
Residential Real Estate [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period			$ 836
Balance, end of period					836
Consumer [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 535	$ 67	86	$ 105	105
Losses charged off	(1)	(14)	(10)	(19)	(37)
Recoveries	1	0	4	0
Balance, end of period	460	72	460	72	86
Financing Receivable, Credit Loss, Expense (Reversal)	$ (75)	$ 19	$ (66)	$ (14)
Ratio Of Net Charge-Offs To Average Loans	0%	0.19%	0.03%	0.08%
Consumer [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period			$ 446
Balance, end of period					446
Agricultural [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 5	$ 18	22	$ 30	30
Losses charged off	0	0	0	0	0
Recoveries	0	0	0	0
Balance, end of period	5	20	5	20	22
Financing Receivable, Credit Loss, Expense (Reversal)	$ 0	$ 2	$ (8)	$ (10)
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)
Balance, end of period					(9)
Other [Member]
Allowance for loan losses [Roll Forward]
Balance, beginning of period	$ 2	$ 11	5	$ 4	4
Losses charged off	(54)	(39)	(115)	(115)	(157)
Recoveries	24	21	57	56
Balance, end of period	0	5	0	5	5
Financing Receivable, Credit Loss, Expense (Reversal)	$ 28	$ 12	$ 58	$ 60
Ratio Of Net Charge-Offs To Average Loans	154.44%	108.20%	106.23%	105.53%
Other [Member] | Accounting Standards Update 2016-13
Allowance for loan losses [Roll Forward]
Balance, beginning of period			$ (5)
Balance, end of period					$ (5)

Loans, Allowance for Loan Los_2

Loans, Allowance for Loan Losses and Loan Portfolio by Segment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Allowance for credit losses:
Individually evaluated for credit losses	$ 45		$ 21
Collectively evaluated for credit loss	7,887		5,625
Allowance for loan losses	7,932	$ 7,956	5,646	$ 5,644	$ 5,833	$ 5,506
Loans:
Individually evaluated for credit losses	4,439		1,559
Collectively evaluated for credit loss	1,453,965		1,397,705
Loans gross	1,458,404		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	1,064		1,296
Allowance for loan losses	1,067	1,065	1,300	1,254	1,287	1,095
Loans:
Individually evaluated for credit losses	138		114
Collectively evaluated for credit loss	125,744		119,799
Loans gross	125,882		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	19		11
Collectively evaluated for credit loss	4,934		3,598
Allowance for loan losses	4,953	5,023	3,609	3,661	3,825	3,607
Loans:
Individually evaluated for credit losses	3,425		963
Collectively evaluated for credit loss	976,657		934,568
Loans gross	980,082		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	1,442		618
Allowance for loan losses	1,447	1,326	624	632	625	665
Loans:
Individually evaluated for credit losses	802		482
Collectively evaluated for credit loss	313,039		304,770
Loans gross	313,841		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	18		0
Collectively evaluated for credit loss	442		86
Allowance for loan losses	460	535	86	72	67	105
Loans:
Individually evaluated for credit losses	74		0
Collectively evaluated for credit loss	27,112		28,414
Loans gross	27,186		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	5	22	20	18	30
Loans:
Individually evaluated for credit losses	0		0
Collectively evaluated for credit loss	11,333		10,073
Loans gross	11,333		10,073
Agricultural [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Loans:
Acquired credit impaired loans			0
Other [Member]
Allowance for credit losses:
Individually evaluated for credit losses	0		0
Collectively evaluated for credit loss	0		5
Allowance for loan losses	0	$ 2	5	$ 5	$ 11	$ 4
Loans:
Individually evaluated for credit losses	0		0
Collectively evaluated for credit loss	80		81
Loans gross	$ 80		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		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	$ 1,458,404		$ 1,458,404		$ 1,401,278
Financing Receivable, Year One, Originated, Current Fiscal Year	126,120		126,120		212,320
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	224,402		224,402		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	202,850		202,850		179,338
Financing Receivable, Revolving, Converted to Term Loan	387		387		6,056
Financing Receivable, Allowance for Credit Loss, Writeoff	59	$ 53	144	$ 206
Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	125,882		125,882		120,327
Financing Receivable, Year One, Originated, Current Fiscal Year	20,268		20,268		31,672
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	34,057		34,057		36,341
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	32,008		32,008		21,042
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	12,554		12,554		5,774
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,660		4,660		2,499
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6,213		6,213		5,681
Financing Receivable, Revolving	16,122		16,122		17,318
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			15		0
Financing Receivable, Revolving, Writeoff			0		0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0	15	0	0
Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	980,082		980,082		936,255
Financing Receivable, Year One, Originated, Current Fiscal Year	66,051		66,051		143,434
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	153,128		153,128		142,446
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	130,762		130,762		96,272
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	94,492		94,492		100,363
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	95,412		95,412		82,800
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	283,971		283,971		236,711
Financing Receivable, Revolving	156,266		156,266		129,274
Financing Receivable, Revolving, Converted to Term Loan	0		0		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	0	0	67	67
Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	313,841		313,841		306,128
Financing Receivable, Year One, Originated, Current Fiscal Year	30,088		30,088		27,892
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	30,355		30,355		86,952
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	82,216		82,216		54,144
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	51,092		51,092		17,841
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	16,053		16,053		13,298
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	81,191		81,191		80,541
Financing Receivable, Revolving	22,459		22,459		24,359
Financing Receivable, Revolving, Converted to Term Loan	387		387		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			4		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0		0
Financing Receivable, Revolving, Writeoff			0		5
Financing Receivable, Allowance for Credit Loss, Writeoff	4	0	4	5	5
Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	27,186		27,186		28,414
Financing Receivable, Year One, Originated, Current Fiscal Year	7,657		7,657		8,789
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	6,393		6,393		7,561
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	5,536		5,536		8,108
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	5,425		5,425		3,145
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,717		1,717		413
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	299		299		316
Financing Receivable, Revolving	159		159		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		4
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			10		24
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0		9
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	1	14	10	19	37
Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	11,333		11,333		10,073
Financing Receivable, Year One, Originated, Current Fiscal Year	2,056		2,056		533
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	469		469		243
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	202		202		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	31		31		29
Financing Receivable, Revolving	7,764		7,764		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	0
Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	80		80		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	80		80		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			115		157
Financing Receivable, Allowance for Credit Loss, Writeoff	54	$ 39	115	$ 115	157
Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	250,724		250,724
Pass [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	118,865		118,865		114,573
Financing Receivable, Year One, Originated, Current Fiscal Year	20,268		20,268		30,132
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	32,244		32,244		36,341
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	30,459		30,459		20,936
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	12,443		12,443		3,632
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,928		2,928		2,499
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6,059		6,059		5,630
Financing Receivable, Revolving	14,464		14,464		15,403
Financing Receivable, Revolving, Converted to Term Loan	0		0		0
Pass [Member] | Commercial, secured by real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	957,328		957,328		913,375
Financing Receivable, Year One, Originated, Current Fiscal Year	66,051		66,051		135,503
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	145,391		145,391		142,446
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	130,762		130,762		96,272
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	94,492		94,492		100,363
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	93,717		93,717		75,387
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	270,649		270,649		229,175
Financing Receivable, Revolving	156,266		156,266		129,274
Financing Receivable, Revolving, Converted to Term Loan	0		0		4,955
Pass [Member] | Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	310,996		310,996		304,513
Financing Receivable, Year One, Originated, Current Fiscal Year	30,088		30,088		27,892
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	30,355		30,355		86,952
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	82,216		82,216		54,144
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	51,060		51,060		17,804
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	16,053		16,053		13,298
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	78,378		78,378		78,969
Financing Receivable, Revolving	22,459		22,459		24,359
Financing Receivable, Revolving, Converted to Term Loan	387		387		1,095
Pass [Member] | Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	27,093		27,093		28,411
Financing Receivable, Year One, Originated, Current Fiscal Year	7,657		7,657		8,786
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	6,388		6,388		7,561
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	5,469		5,469		8,108
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	5,404		5,404		3,145
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,717		1,717		413
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	299		299		316
Financing Receivable, Revolving	159		159		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)	11,333		11,333		10,073
Financing Receivable, Year One, Originated, Current Fiscal Year	2,056		2,056		533
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	469		469		243
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	202		202		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	31		31		29
Financing Receivable, Revolving	7,764		7,764		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)	80		80		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	80		80		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	164,328		164,328
OAEM [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	1,549		1,549		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	1,549		1,549		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	0		0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0		0
Financing Receivable, Revolving	0		0		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)	15,009		15,009		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	7,737		7,737		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		7,413
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,272		7,272		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	117,888		117,888
Substandard [Member] | Commercial and industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Loans, net of deferred origination costs (fees)	5,468		5,468		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	1,813		1,813		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	111		111		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	1,732		1,732		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	154		154		51
Financing Receivable, Revolving	1,658		1,658		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)	7,745		7,745		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	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	1,695		1,695		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	6,050		6,050		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)	2,845		2,845		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	32		32		37
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	2,813		2,813		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)	93		93		3
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0		3
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	5		5		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	67		67		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	21		21		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] | 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	371,705		371,705
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	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans gross	$ 1,458,404	$ 1,401,278
90 Days or More Past Due and Accruing	176	39
Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	1,491	361
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	1,310	279
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	5	3
90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	176	79
Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	1,456,913	1,400,917
Commercial and industrial [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	125,882	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	0	0
Commercial and industrial [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial and industrial [Member] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial and industrial [Member] | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	0
Commercial and industrial [Member] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	125,882	120,327
Consumer [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	27,186	28,414
90 Days or More Past Due and Accruing	74	0
Consumer [Member] | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	141	120
Consumer [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	62	117
Consumer [Member] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	5	3
Consumer [Member] | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	74	0
Consumer [Member] | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	27,045	28,294
Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	11,333	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	11,333	10,073
Other [Member]
Financing Receivable, Past Due [Line Items]
Loans gross	80	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	80	81
Other [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	80	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	204,596	208,485
90 Days or More Past Due and Accruing	73	0
Commercial Real Estate, Owner Occupied Class Segment | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	73	0
Commercial Real Estate, Owner Occupied Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	0	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	73	0
Commercial Real Estate, Owner Occupied Class Segment | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	204,523	208,485
Commercial Real Estate, Non-Owner Occupied Class Segment [Domain]
Financing Receivable, Past Due [Line Items]
Loans gross	436,189	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	436,189	420,075
Commercial Real Estate, Farmland Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	38,232	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	95	0
Commercial Real Estate, Farmland Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	95	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	38,137	36,340
Commercial Real Estate, Multifamily Properties Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	189,987	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	189,987	189,917
Commercial Real Estate, Construction Loans, 1-4 Family Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	6,937	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	6,937	7,786
Commercial Real Estate, Construction Loans, Other Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	104,141	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	12	0
Commercial Real Estate, Construction Loans, Other Class Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans gross	12	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	104,129	73,652
Residential Real Estate, 1-4 Family, Closed End Senior Liens Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	276,525	269,822
90 Days or More Past Due and Accruing	29	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	1,090	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	1,061	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	0	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	29	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	275,435	269,662
Residential Real Estate, 1-4 Family, Closed End Junior Liens Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	13,854	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	13,854	10,197
Residential Real Estate, 1-4 Family, Revolving and Open End Class Segment
Financing Receivable, Past Due [Line Items]
Loans gross	23,462	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	$ 23,462	$ 26,109

Loans, Impaired Loans (Details)

Loans, Impaired Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Impaired [Line Items]
Individually evaluated for credit losses	$ 45	$ 21
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	486	358
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	18	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	19	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	18	0
Financing Receivable, Collateral Dependent, Individually Evaluated For Credit Losses	74	0
Financing Receivable, Allowance For Credit Losses, Collateral Dependent, Individually Evaluated For Credit Losses	18	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	0	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	254	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	73	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	9 Months Ended
	Sep. 30, 2022	Sep. 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		9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
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	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	$ 1,458,404		$ 1,401,278
Allowance for loan losses	7,932	$ 7,956	5,646	$ 5,644	$ 5,833	$ 5,506
Total	1,450,472		1,395,632
Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	80		81
Allowance for loan losses	0	2	5	5	11	4
Residential real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	313,841		306,128
Allowance for loan losses	1,447	1,326	624	632	625	665
Commercial, secured by real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	980,082		936,255
Allowance for loan losses	4,953	5,023	3,609	3,661	3,825	3,607
Commercial Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans gross	125,882		120,327
Allowance for loan losses	$ 1,067	$ 1,065	$ 1,300	$ 1,254	$ 1,287	$ 1,095

Affordable Housing Tax Credit_3

Affordable Housing Tax Credit Limited Partnership (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 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	4,348		4,348		3,268
Net affordable housing tax credit investment	12,602		12,602		13,682
Unfunded commitment	5,462		$ 5,462		7,185
Funding period for unfunded commitment (in years)			9 years
Investments in Affordable Housing Projects [Abstract]
Tax credits and other tax benefits recognized	438	$ 357	$ 1,302	$ 1,071
Tax credit amortization expense included in provision for income taxes	362	$ 306	1,080	$ 907
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	798		798		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	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Interest-bearing demand and money fund deposits	$ 554,700	$ 510,324
Savings deposits	370,917	432,322
IRA and time certificates	238,127	156,500
Total deposits	1,616,890	1,604,970
Noninterest-Bearing Domestic Deposit, Demand	$ 453,146	$ 505,824

Deposits - Time Deposit Maturit

Deposits - Time Deposit Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
October 1, 2023 - September 30, 2024	$ 138,134
October 1, 2024 - September 30, 2025	85,359
October 1, 2025 - September 30, 2026	6,492
October 1, 2026 - September 30, 2027	6,443
October 1, 2027 - September 30, 2028	976
Thereafter	723
Time deposits	$ 238,127	$ 156,500

Deposits - Narrative (Details)

Deposits - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Interest-Bearing Deposits
Time deposits greater than $250,000	$ 36,800	$ 16,100

Borrowings (Details)

Borrowings (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Schedule of Short-Term and Long-Term Debt [Line Items]
Debt instrument, unused borrowing capacity, amount	$ 61,100
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
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	$ 25,000
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%

Borrowings Schedule of Short-Te

Borrowings Schedule of Short-Term and Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of Short-Term and Long-Term Debt [Line Items]
Other Short-term Borrowings	$ 12,641	$ 14,072
Long-term debt	100,000	5,000
Debt, Long-term and Short-term, Combined Amount	$ 112,641	$ 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	4.74%	3.02%
Debt, Weighted Average Interest Rate	4.69%	3.93%

Borrowings Schedule of Maturiti

Borrowings Schedule of Maturities of Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Long-Term Debt, Maturity, Year One	$ 5,000	$ 6,918
Time Deposit Maturities, Year Two	1,980	2,001
Long-Term Debt, Maturity, Year Three	35,661	10,153
Long-Term Debt, Maturity, Year Four	25,000	0
Long-Term Debt, Maturity, Year Five	25,000	0
Long-Term Debt, Maturity, after Year Five	20,000	0
Debt, Long-term and Short-term, Combined Amount	$ 112,641	$ 19,072

Borrowings - Schedule of Short

Borrowings - Schedule of Short Term Debt (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Short-term Debt, Weighted Average Interest Rate, at Point in Time	5.63%	4.67%
Short-term Debt	$ 30,000	$ 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	$ 0
Bankers' Bank
Short-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 25,000
Debt instrument, basis spread on variable rate	0.25%
Bankers' Bank | Revolving Credit Facility
Short-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000
Bankers' Bank | Federal Funds Purchased
Short-Term Debt [Line Items]
Debt instrument, basis spread on variable rate	2,500%
Zions Bank
Short-Term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 25,000
Line of Credit Facility, Fair Value of Amount Outstanding	0
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	$ 0	$ 18,455
Short-term Debt, Weighted Average Interest Rate, at Point in Time	0%	5%
Federal Home Loan Bank Advances
Short-Term Debt [Line Items]
Other Short-term Borrowings	$ 30,000	$ 50,000
Short-term Debt, Weighted Average Interest Rate, at Point in Time	5.63%	4.40%

Leases - Lease, Cost (Details)

Leases - Lease, Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease expense	$ 219	$ 117	$ 661	$ 461
Short-term lease expense	16	100	62	184
Variable lease expense	2	1	5	2
Other	15	2	25	7
Total lease expense	$ 252	$ 220	$ 753	$ 654

Leases Lease, Other Information

Leases Lease, Other Information (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Leases [Abstract]
Cash paid for amounts included in the measurement of lease liabilities:	$ 649
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 0
Weighted average remaining lease term in years for operating leases	33 years
Weighted average discount rate for operating leases	3.51%

Leases - (Details)

Leases - (Details)	Sep. 30, 2023
Lessee, Lease, Description [Line Items]
Weighted average remaining lease term in years for operating leases	33 years

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Statutory tax rate	21%	21%	21%	21%
Increase (decrease) resulting from:
Tax exempt interest	0.70%	0.60%	0.60%	0.60%
Tax exempt income on bank-owned life insurance	(1.20%)	(0.80%)	(1.10%)	(0.90%)
Effective Income Tax Rate Reconciliation, Captive Insurance Premium Income, Percent	(0.50%)	(0.70%)	(0.70%)	(0.80%)
Effective Income Tax Rate Reconciliation, Tax Credit, Investment, Percent	1.50%	0.70%	1.40%	0.90%
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Percent	1.70%	0%	0.70%	0%
Other, net	0.10%	0.10%	0.30%	0.10%
Effective tax rate	18.90%	18.30%	18.20%	17.90%

Commitments and Contingent Li_3

Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 255,617	$ 321,441
Unfunded commitment	5,462	7,185
Commitments outstanding for capital expenditures	3,200
Commercial loans [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	45,953	22,823
Other loans [Member] | Fixed rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	906	191
Other loans [Member] | Adjustable rate [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	1,375	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	28,860	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	162,050	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	16,468	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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	$ 202,316	$ 202,960	$ 200,675	$ 238,604
Other comprehensive income (loss), net of taxes	(2,941)	(9,669)	(758)	(29,800)
Balance ending	201,349	195,439	201,349	195,439
Total [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(27,771)	(21,940)	(29,954)	(1,809)
Balance ending	(30,712)	(31,609)	(30,712)	(31,609)
Unrealized Gains and Losses on Available-for-Sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(27,744)	(21,670)	(29,927)	(1,536)
Other comprehensive income (loss), net of taxes	(2,941)	(9,670)	(758)	(29,804)
Balance ending	(30,685)	(31,340)	(30,685)	(31,340)
Changes in Pension Plan Assets and Benefit Obligations [Member]
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance beginning	(27)	(270)	(27)	(273)
Other comprehensive income (loss), net of taxes	0	1	0	4
Balance ending	$ (27)	$ (269)	$ (27)	$ (269)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income, Reclassification of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense	$ 949	$ 1,253	$ 2,868	$ 3,435
Reclassification adjustment, net of taxes	$ 0	$ 0	$ 0	$ 0

Retirement Plans (Details)

Retirement Plans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 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	$ 164	$ 157	$ 529	$ 494
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	267	342	944	958
Components of net periodic pension cost [Abstract]
Interest cost	19	14	57	40
Amortization of unrecognized net loss	0	2	0	6
Net periodic pension cost	19	16	57	46
Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax [Abstract]
Amortization of net actuarial loss	$ 0	$ (1)	$ 0	$ (4)

Stock Based Compensation, Addit

Stock Based Compensation, Additional Information (Details)	9 Months Ended
	Sep. 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 | $	$ 1,008,000
Compensation costs not yet recognized, period for recognition	4 years 4 months 24 days

Stock Based Compensation , Rest

Stock Based Compensation , Restricted Stock Activity (Details) - Restricted Stock [Member] - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 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	18,814
Forfeited (in shares)	0	0
Outstanding at end of period (in shares)	79,017	58,252
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	18.01
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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Expense	$ 82	$ 113	$ 480	$ 417
Share-based Payment Arrangement, Expense, Tax Benefit	$ 18	$ 24	$ 101	$ 88

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Net income	$ 4,070	$ 5,579	$ 12,921	$ 15,720
Less allocation of earnings and dividends to participating securities	29	28	92	81
Net income allocated to common shareholders	$ 4,041	$ 5,551	$ 12,829	$ 15,639
Weighted average common shares outstanding, gross (in shares)	11,117,737	11,342,539	11,173,810	11,537,078
Less average participating securities (in shares)	79,017	58,314	79,625	58,822
Weighted average number of shares outstanding used in the calculation of basic earnings per common share (in shares)	11,038,720	11,284,225	11,094,185	11,478,256
Adjusted weighted average number of shares outstanding used in the calculation of diluted earnings per common share (in shares)	11,038,720	11,284,225	11,094,185	11,478,256
Earnings per common share:
Basic (usd per share)	$ 0.37	$ 0.49	$ 1.16	$ 1.36
Diluted (usd per share)	$ 0.37	$ 0.49	$ 1.16	$ 1.36

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	$ 1,254	$ 2,273
Debt securities, available-for-sale, at fair value	274,500	289,850
Carrying Amount [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	112,641	19,072
Short-term borrowings	30,000	71,455
Fair Value [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	112,430	18,573
Short-term borrowings	30,000	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	0	0
Significant Other Observable Inputs (Level 2) [Member]
Nonrecurring fair value measurements: [Abstract]
Long-term debt	112,430	18,573
Short-term borrowings	30,000	71,455
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	275,754	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	71,382	78,720
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	204,372	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	56	923
Nonrecurring fair value measurements: [Abstract]
Individually evaluated loans	56	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	56	923
Nonrecurring fair value measurements: [Abstract]
Individually evaluated loans	56	923
U.S. Treasury notes [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	70,128	76,447
U.S. Treasury notes [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	70,128	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	70,128	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	78,352	77,976
U.S. Agency notes [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	78,352	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	78,352	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	70,552	79,440
U.S. Agency mortgage-backed securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	70,552	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	70,552	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	8,287	8,524
Non-taxable Municipal securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	8,287	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	8,287	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	40,675	40,778
Taxable Municipal securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	40,675	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	40,675	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	1,177	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	1,177	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	77	1,039
Equity securities [Member] | Recurring [Member]
Recurring fair value measurement [Abstract]
Equity securities with a readily determinable fair value, at fair value	77	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	77	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	6,506	6,685
Corporate Debt Securities | Recurring [Member]
Recurring fair value measurement [Abstract]
Debt securities, available-for-sale, at fair value	6,506	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	6,506	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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Net income	$ 4,070,000	$ 5,579,000	$ 12,921,000	$ 15,720,000
Less allocation of earnings and dividends to participating securities	29,000	28,000	92,000	81,000
Net Income (Loss) Available to Common Stockholders, Basic	$ 4,041,000	$ 5,551,000	$ 12,829,000	$ 15,639,000
Weighted average common shares outstanding, gross (in shares)	11,117,737	11,342,539	11,173,810	11,537,078
Less average participating securities (in shares)	79,017	58,314	79,625	58,822
Basic (in shares)	11,038,720	11,284,225	11,094,185	11,478,256
Nonrecurring [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	$ 56,000		$ 56,000		$ 923,000
Nonrecurring [Member] | Level 3 [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value	56,000		56,000		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	$ 56,000		$ 56,000
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	Sep. 30, 2023	Dec. 31, 2022
FINANCIAL ASSETS:
Equity securities with a readily determinable fair value, at fair value	$ 1,254	$ 2,273
Debt securities, held-to-maturity, net	16,923	18,885
Accrued interest receivable	8,087	7,482
Carrying Amount [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	43,422	22,701
Debt securities, held-to-maturity, net	19,006	19,878
Loans, net	1,450,472	1,395,632
Accrued interest receivable	8,087	7,482
FINANCIAL LIABILITIES:
Deposits	1,616,890	1,604,970
Long-term debt	112,641	19,072
Accrued interest payable	1,204	311
Fair Value [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	43,422	22,701
Debt securities, held-to-maturity, net	16,923	18,885
Loans, net	1,249,268	1,219,112
Accrued interest receivable	8,087	7,482
FINANCIAL LIABILITIES:
Deposits	1,616,033	1,604,380
Long-term debt	112,430	18,573
Accrued interest payable	1,204	311
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	43,422	22,701
Debt securities, held-to-maturity, net	0	0
Loans, net	0	0
Accrued interest receivable	0	0
FINANCIAL LIABILITIES:
Deposits	1,378,762	1,448,470
Long-term debt	0	0
Accrued interest payable	0	0
Significant Other Observable Inputs (Level 2) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Debt securities, held-to-maturity, net	0	0
Loans, net	0	0
Accrued interest receivable	8,087	7,482
FINANCIAL LIABILITIES:
Deposits	237,271	155,910
Long-term debt	112,430	18,573
Accrued interest payable	1,204	311
Significant Unobservable Inputs (Level 3) [Member]
FINANCIAL ASSETS:
Cash and cash equivalents	0	0
Debt securities, held-to-maturity, net	16,923	18,885
Loans, net	1,249,268	1,219,112
Accrued interest receivable	0	0
FINANCIAL LIABILITIES:
Deposits	0	0
Long-term debt	0	0
Accrued interest payable	$ 0	$ 0