LCNB (LCNB) 10-Q 6 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 01, 2024
Document Information [Line Items]
Entity Central Index Key	0001074902
Entity Registrant Name	LCNB CORP
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	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		14,110,337

Consolidated Condensed Balance

Consolidated Condensed Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets [Abstract]
Cash and due from banks	$ 27,661	$ 36,535
Interest-bearing demand deposits	11,713	3,188
Total cash and cash equivalents	39,374	39,723
Investment securities:
Equity securities with a readily determinable fair value, at fair value	1,388	1,336
Equity securities without a readily determinable fair value, at cost	3,666	3,666
Debt securities, available-for-sale, at fair value	262,622	276,601
Debt securities, held-to-maturity, at cost, net of allowance for credit losses of $7 and $5 at September 30, 2024 and December 31, 2023, respectively	18,730	16,858
Federal Reserve Bank stock, at cost	6,429	5,086
Federal Home Loan Bank stock, at cost	20,710	15,176
Outstanding balance	1,707,193	1,712,946
Loans held for sale	35,687	0
Premises and equipment, net	41,233	36,302
Operating lease right-of-use assets	5,853	6,000
Goodwill	90,209	79,509
Core deposit and other intangibles, net	11,605	9,494
Bank-owned life insurance	53,650	49,847
Interest receivable	9,450	8,405
Other Assets	39,109	30,643
TOTAL ASSETS	2,346,908	2,291,592
Deposits:
Noninterest-bearing	446,626	462,267
Interest-bearing	1,470,379	1,362,122
Total deposits	1,917,005	1,824,389
Short-term borrowings	0	97,395
Long-term debt	155,662	113,123
Operating lease liabilities	6,152	6,261
Accrued interest and other liabilities	14,843	15,121
TOTAL LIABILITIES	2,093,662	2,056,289
COMMITMENTS AND CONTINGENT LIABILITIES
SHAREHOLDERS' EQUITY:
Preferred shares – no par value, authorized 1,000,000 shares, none outstanding	0	0
Common shares – no par value; authorized 19,000,000 shares; issued 17,321,593 and 16,384,952 shares at September 30, 2024 and December 31, 2023, respectively; outstanding 14,110,210 and 13,173,569 shares at September 30, 2024 and December 31, 2023, respectively	186,716	173,637
Retained earnings	138,325	140,017
Treasury shares at cost, 3,211,383 and 3,211,383 shares at September 30, 2024 and December 31, 2023, respectively	(56,015)	(56,015)
Accumulated other comprehensive loss, net of taxes	(15,780)	(22,336)
TOTAL SHAREHOLDERS' EQUITY	253,246	235,303
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 2,346,908	$ 2,291,592

Consolidated Condensed Balanc_2

Consolidated Condensed Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt securities, allowance for credit loss	$ 7	$ 5
Loans, allowance for credit loss	$ 11,867	$ 10,525
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	19,000,000	19,000,000
Common stock, shares issued (in shares)	17,321,593	16,384,952
Common stock, shares outstanding (in shares)	14,110,210	13,173,569
Treasury stock, shares (in shares)	3,211,383	3,211,383

Consolidated Condensed Statemen

Consolidated Condensed Statements of Income (Current Period Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
INTEREST INCOME:
Interest and fees on loans	$ 24,342	$ 17,875	$ 71,860	$ 50,781
With a readily determinable fair value	10	9	28	34
Without a readily determinable fair value	30	29	91	79
Taxable	1,181	1,296	3,596	3,962
Non-taxable	163	173	451	523
Other investments	672	286	2,095	910
TOTAL INTEREST INCOME	26,398	19,668	78,121	56,289
INTEREST EXPENSE:
Interest on deposits	9,578	4,426	27,458	10,217
Interest on short-term borrowings	0	830	1,116	3,142
Interest on long-term debt	1,850	841	5,465	1,240
TOTAL INTEREST EXPENSE	11,428	6,097	34,039	14,599
NET INTEREST INCOME	14,970	13,571	44,082	41,690
PROVISION FOR (RECOVERY OF) CREDIT LOSSES	660	(114)	1,313	(141)
NET INTEREST INCOME AFTER PROVISION FOR (RECOVERY OF) CREDIT LOSSES	14,310	13,685	42,769	41,831
NON-INTEREST INCOME:
Net losses from sales of debt securities, available-for-sale	0	0	(214)	0
Bank-owned life insurance income	654	282	1,313	830
Net gains from sales of loans	1,625	29	2,197	38
Other operating income	132	134	163	350
TOTAL NON-INTEREST INCOME	6,407	3,578	14,416	10,805
NON-INTEREST EXPENSE:
Salaries and employee benefits	9,025	7,044	26,585	21,454
Equipment expenses	420	397	1,205	1,175
Occupancy expense, net	966	805	2,915	2,367
State financial institutions tax	505	396	1,409	1,189
Marketing	320	223	704	735
Amortization of intangibles	304	113	838	336
FDIC insurance premiums, net	547	224	1,445	663
Contracted services	807	671	2,435	1,978
Merger-related expenses	281	302	3,376	742
Other non-interest expense	2,212	2,069	7,772	6,208
TOTAL NON-INTEREST EXPENSE	15,387	12,244	48,684	36,847
INCOME BEFORE INCOME TAXES	5,330	5,019	8,501	15,789
PROVISION FOR INCOME TAXES	798	949	1,129	2,868
NET INCOME	$ 4,532	$ 4,070	$ 7,372	$ 12,921
Earnings per common share:
Basic (in dollars per share)	$ 0.31	$ 0.37	$ 0.53	$ 1.16
Diluted (in dollars per share)	$ 0.31	$ 0.37	$ 0.53	$ 1.16
Weighted average common shares outstanding:
Basic (in shares)	14,103,358	11,038,720	13,761,582	11,094,185
Diluted (in shares)	14,103,358	11,038,720	13,761,582	11,094,185
Fiduciary and Trust [Member]
NON-INTEREST INCOME:
Revenue	$ 2,097	$ 1,736	$ 6,137	$ 5,263
Deposit Account [Member]
NON-INTEREST INCOME:
Revenue	$ 1,899	$ 1,397	$ 4,820	$ 4,324

Consolidated Condensed Statem_2

Consolidated Condensed Statements of Comprehensive (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net income	$ 4,532	$ 4,070	$ 7,372	$ 12,921
Other comprehensive income (loss):
Net unrealized gain (loss) on available-for-sale debt securities (net of tax expense (benefit) of $1,879 and $(782) for the three months ended September 30, 2024 and 2023, respectively, and $1,698 and $(203) for the nine months ended September 30, 2024 and 2023, respectively)	7,069	(2,941)	6,387	(758)
Reclassification adjustment for net realized (gains) losses on sales of available-for-sale debt securities included in net income (net of tax expense (benefit) of $— and $(45) for the three and nine months ended September 30, 2024, respectively)	0	0	169	0
Other comprehensive income (loss), net of tax	7,069	(2,941)	6,556	(758)
TOTAL COMPREHENSIVE INCOME	$ 11,601	$ 1,129	$ 13,928	$ 12,163

Consolidated Condensed Statem_3

Consolidated Condensed Statements of Comprehensive (Loss) (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, Tax	$ 1,879	$ (782)	$ 1,698	$ (203)
Reclassification adjustment, tax expense (benefit)	$ 0		$ (45)

Consolidated Condensed Statem_4

Consolidated Condensed Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Eagle Financial Bancorp, Inc. [Member] Common Stock Outstanding [Member]	Eagle Financial Bancorp, Inc. [Member] Common Stock [Member]	Eagle Financial Bancorp, Inc. [Member] Retained Earnings [Member]	Eagle Financial Bancorp, Inc. [Member] Treasury Stock, Common [Member]	Eagle Financial Bancorp, Inc. [Member] AOCI Attributable to Parent [Member]	Eagle Financial Bancorp, Inc. [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Common Stock Outstanding [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Treasury Stock, Common [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock Outstanding [Member]	Common Stock [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022									11,259,080
Balance (in shares) at Dec. 31, 2022															11,259,080
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022							$ (1,922)	$ (1,922)		$ 144,069	$ 137,327	$ (52,689)	$ (29,954)	$ 198,753
Balance at Dec. 31, 2022																$ 144,069	$ 139,249	$ (52,689)	$ (29,954)	$ 200,675
Net income																	12,921			12,921
Other comprehensive income (loss), 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																481				481
Common stock dividends																	(7,037)			(7,037)
Shares issued for restricted stock awards (in shares)															44,150
Repurchase of common stock (in shares)															(199,913)
Repurchase of common stock																		(3,326)		(3,326)
Balance (in shares) at Sep. 30, 2023															11,123,382
Balance at Sep. 30, 2023																144,865	143,211	(56,015)	(30,712)	201,349
Balance (in shares) at Jun. 30, 2023															11,116,080
Balance at Jun. 30, 2023																144,671	141,431	(56,015)	(27,771)	202,316
Net income																	4,070			4,070
Other comprehensive income (loss), 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																83				83
Common stock dividends																	(2,290)			(2,290)
Balance (in shares) at Sep. 30, 2023															11,123,382
Balance at Sep. 30, 2023																144,865	143,211	(56,015)	(30,712)	201,349
Balance (in shares) at Dec. 31, 2023															13,173,569
Balance at Dec. 31, 2023																173,637	140,017	(56,015)	(22,336)	235,303
Net income																	7,372			7,372
Other comprehensive income (loss), net of taxes																			6,556	6,556
Dividend Reinvestment and Stock Purchase Plan (in shares)															26,937
Dividend Reinvestment and Stock Purchase Plan																391				391
Adjustment to stock issued for acquisition of Eagle Financial Bancorp, Inc. (in shares)															(50,127)
Adjustment to stock issued for acquisition of Eagle Financial Bancorp, Inc.																(704)				(704)
Compensation expense relating to restricted stock																501				501
Common stock dividends																	(9,064)			(9,064)
Stock issued for acquisition of Eagle Financial Bancorp, Inc. (in shares)	918,128
Stock issued for acquisition of Eagle Financial Bancorp, Inc.		$ 12,891				$ 12,891
Shares issued for restricted stock awards (in shares)															41,703
Balance (in shares) at Sep. 30, 2024															14,110,210
Balance at Sep. 30, 2024																186,716	138,325	(56,015)	(15,780)	253,246
Balance (in shares) at Jun. 30, 2024															14,151,755
Balance at Jun. 30, 2024																187,195	136,883	(56,015)	(22,849)	245,214
Net income																	4,532			4,532
Other comprehensive income (loss), net of taxes																			7,069	7,069
Dividend Reinvestment and Stock Purchase Plan (in shares)															8,582
Dividend Reinvestment and Stock Purchase Plan																131				131
Adjustment to stock issued for acquisition of Eagle Financial Bancorp, Inc. (in shares)															(50,127)
Adjustment to stock issued for acquisition of Eagle Financial Bancorp, Inc.																(704)				(704)
Compensation expense relating to restricted stock																94				94
Common stock dividends																	(3,090)			(3,090)
Balance (in shares) at Sep. 30, 2024															14,110,210
Balance at Sep. 30, 2024																$ 186,716	$ 138,325	$ (56,015)	$ (15,780)	$ 253,246

Consolidated Condensed Statem_5

Consolidated Condensed Statements of Stockholders' Equity (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Common stock dividends, price per share (in dollars per share)	$ 0.22	$ 0.21	$ 0.66	$ 0.63

Consolidated Condensed Statem_6

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 7,372	$ 12,921
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation, amortization, and accretion	755	2,395
PROVISION FOR (RECOVERY OF) CREDIT LOSSES	1,313	(141)
Deferred income tax provision (benefit)	(1,421)	(793)
Increase in cash surrender value of bank-owned life insurance	(1,007)	(830)
Bank-owned life insurance death benefits in excess of cash surrender value	(306)	0
Realized and unrealized (gains) losses from equity securities, net	(25)	78
Realized losses from sales of debt securities, available-for-sale	214	0
Realized (gains) losses from sales of premises and equipment	(454)	(427)
Origination of mortgage loans for sale	(104,719)	(2,205)
Realized gains from sales of mortgage loans	(3,040)	(38)
Proceeds from sales of mortgage loans	107,357	2,218
Realized losses from sales of acquired loans	842	0
Proceeds from sales of acquired loans	47,718	0
Compensation expense related to restricted stock	501	481
Changes in:
Accrued interest receivable	(754)	(605)
Other assets	(223)	1,497
Other liabilities	(1,008)	(2,300)
TOTAL ADJUSTMENTS	45,743	(670)
NET CASH FLOWS PROVIDED BY OPERATING ACTIVITIES	53,115	12,251
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of equity securities	0	963
Proceeds from sales of debt securities, available-for-sale	9,615	0
Proceeds from maturities and calls of debt securities:
Available-for-sale	18,218	14,262
Held-to-maturity	684	1,146
Purchases of equity securities	(27)	(22)
Purchases of debt securities:
Available-for-sale	(6,195)	(497)
Held-to-maturity	(2,558)	(280)
Purchase of Federal Reserve Bank stock	(1,343)	0
Purchases of Federal Home Loan Bank stock	(1,293)	(4,537)
Proceeds from redemption of Federal Home Loan Bank stock	93	1,369
Net (increase) decrease in loans	50,442	(56,711)
Purchases of premises and equipment	(3,423)	(1,723)
Proceeds from sale of premises and equipment	846	514
Cash and cash equivalents paid for acquisition, net of cash acquired	(2,144)	0
NET CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES	62,915	(45,516)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in customer deposits	(39,819)	11,920
Net increase (decrease) in short-term borrowings	(110,395)	(41,455)
Proceeds from issuance of long-term debt	50,000	95,000
Principal payments on long-term debt	(7,492)	(1,431)
Proceeds from issuance of common stock	391	315
Repurchase of common stock	0	(3,326)
Cash dividends paid on common stock	(9,064)	(7,037)
NET CASH FLOWS PROVIDED BY (USED IN) FINANCING ACTIVITIES	(116,379)	53,986
NET CHANGE IN CASH AND CASH EQUIVALENTS	(349)	20,721
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	39,723	22,701
CASH AND CASH EQUIVALENTS AT END OF PERIOD	39,374	43,422
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	32,707	13,706
Income taxes paid, net of refunds	0	2,226
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING ACTIVITIES:
Transfer from loans held-for-investment to loans held-for-sale	60,471	0
Transfer from loans held-for-sale to loans held-for-investment	4,817
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 62	$ 0

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 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, 8 03. The consolidated condensed balance sheet as of December 31, 2023 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 nine September 30, 2024 not December 31, 2024 2023 10 ADOPTION OF NEW ACCOUNTING PRONOUNCEMENTS ASU No. 2016 13, 326 326" The Company adopted ASC 326 January 1, 2023. 326 326 326 LCNB adopted ASC 326 January 1, 2023 326, 326 January 1, 2023 ( As Reported Impact of As Reported Pre-ASC 326 ASC 326 Adoption 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 Federal banking regulatory agencies allow an optional phase-in period of three not 326 September 30, 2024 not ASU No. 2022 02, 326 ASU No. 2022 02 March 2022 January 1, 2023. No. 2022 02 not ASU No. 2023 02, 323 ASU No. 2023 02 March 2023 January 1, 2024. No. 2023 02 not RECENT ACCOUNTING PRONOUNCEMENTS NOT 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 ASU No. 2023 07, 280 ASU No. 2023 07 November 2023 December 15, 2023, December 15, 2024. not No. 2023 02 ASU 2023 09 Income Taxes (Topic 740 ASU No. 2023 09 December 2023. 1 2 5 1 2 5 1 2 December 15, 2024. not January 1, 2025, not ASU 2024 01 Compensation - Stock Compensation (Topic 718 ASU No. 2024 01 March 2024 718 not 2024 01 718 2024 01 January 1, 2025, not

Note 2 - Business Combinations

Note 2 - Business Combinations	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 2 Cincinnati Bancorp, Inc. On November 1, 2023, four September 30, 2024, one one CNNB results of operations were included in LCNB's results beginning November 1, 2023. Under the terms of the merger agreement, CNNB shareholders had the opportunity to elect to receive either 0.9274 shares of LCNB Corp. stock or $17.21 in cash for each share of CNNB common stock owned, subject to the limitation that 80% of the consideration be in the form of LCNB Corp. common stock and 20% of the consideration be in the form of cash. The fair value of the common stock issued as part of the consideration was determined on the basis of the closing price of LCNB Corp.'s common stock on the acquisition date. The following table summarizes the fair value of the total consideration transferred as a part of the CNNB acquisition and the fair value of identifiable assets acquired and liabilities assumed as originally reported at December 31, 2023 September 30, 2024 December 31, 2023 Adjustments September 30, 2024 Consideration: Cash consideration $ 9,475 — 9,475 Common stock ( 2,042,598 13.99 28,576 — 28,576 Fair value of total consideration transferred 38,051 — 38,051 Identifiable Assets Acquired: Cash and cash equivalents 11,368 — 11,368 Debt securities, available-for-sale 5,210 — 5,210 Federal Home Loan Bank stock 7,508 — 7,508 Loans, net 236,692 (732 ) 235,960 Premises and equipment 2,767 — 2,767 Operating lease right-of-use assets 64 — 64 Core deposit and other intangibles 8,391 — 8,391 Bank owned life insurance 4,413 — 4,413 Deferred income taxes 4,451 82 4,533 Other assets 12,950 122 13,072 Total identifiable assets acquired 293,814 (528 ) 293,286 Liabilities Assumed: Deposits 210,532 — 210,532 Short-term borrowings 55,999 — 55,999 Long-term debt 5,963 — 5,963 Operating lease liabilities 68 (4 ) 64 Other liabilities 3,489 — 3,489 Total liabilities assumed 276,051 (4 ) 276,047 Total Identifiable Net Assets Acquired 17,763 (524 ) 17,239 Goodwill Resulting From Merger $ 20,288 524 20,812 The fair value and gross contractual amounts of non-PCD loans as of the acquisition date was $231.9 million and $258.6 million, respectively. LCNB recorded a provision for credit losses on these loans of $1,722,000. As permitted by ASC No. 805 10 25, Business Combinations may one may fourth 2024 one may The loan adjustment in the table above was due to a fair value adjustment to deferred fees and costs on loans acquired. The other assets, operating lease liabilities and resulting deferred tax adjustments in the table above were related to the updated fair value adjustments. The amount of goodwill recorded reflects LCNB's expansion in the Cincinnati market and related synergies that are expected to result from the acquisition and represents the excess purchase price over the estimated fair value of the net assets acquired. The goodwill will not not ten Direct expenses related to the CNNB acquisition totaled $10,000 and $332,000 three nine September 30, 2024 $290,000 and $705,000 three nine September 30, 2023 Eagle Financial Bancorp, Inc. On April 12, 2024, three Subject to the terms of the merger agreement, EFBI shareholders had the opportunity to elect to receive either 1.1401 shares of LCNB Corp. stock, $19.10 per share in cash for each share of EFBI common stock owned, or a combination thereof subject to at least 60%, but not The following table summarizes the fair value of the total consideration transferred as a part of the EFBI acquisition and the fair value of identifiable assets acquired and liabilities assumed as originally reported at June 30, 2024 September 30, 2024 June 30, 2024 Adjustments September 30, 2024 Consideration: Cash consideration $ 10,256 (83 ) 10,173 Common stock ( 918,128 14.04 12,891 (704 ) 12,187 Fair value of total consideration transferred 23,147 (787 ) 22,360 Identifiable Assets Acquired: Cash and cash equivalents 8,029 — 8,029 Debt securities, available-for-sale 698 — 698 Federal Home Loan Bank stock 4,334 — 4,334 Loans, net 127,700 — 127,700 Premises and equipment 3,427 — 3,427 Operating lease right-of-use assets 48 — 48 Core deposit and other intangibles 3,760 — 3,760 Bank owned life insurance 3,004 — 3,004 Deferred income taxes 1,813 2,555 4,368 Other assets 2,590 482 3,072 Total identifiable assets acquired 155,403 3,037 158,440 Liabilities Assumed: Deposits 132,435 — 132,435 Short-term borrowings 13,000 — 13,000 Operating lease liabilities 48 — 48 Other liabilities 773 (1 ) 772 Total liabilities assumed 146,256 (1 ) 146,255 Total Identifiable Net Assets Acquired 9,147 3,038 12,185 Goodwill Resulting From Merger $ 14,000 (3,825 ) 10,175 The fair value and gross contractual amounts of non-PCD loans as of the acquisition date was $101.7 million and $112.5 million, respectively. LCNB recorded a provision for credit losses on these loans of $763,000. As permitted by ASC No. 805 10 25, may one may fourth 2024 one may The consideration adjustments are associated with the unearned portion of Eagle.bank's employee stock ownership plan. The other assets, other liabilities and resulting deferred tax adjustments in the table above were related to the updated fair value adjustments. The amount of goodwill recorded reflects LCNB's expansion in the Cincinnati market and related synergies that are expected to result from the acquisition and represents the excess purchase price over the estimated fair value of the net assets acquired. The goodwill will not not nine Direct expenses related to the EFBI acquisition totaled $271,000 and $3,044,000 three nine September 30, 2024 $12,000 and $37,000 three nine September 30, 2023

Note 3 - Investment Securities

Note 3 - Investment Securities	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 3 The amortized cost and estimated fair value of debt securities at September 30, 2024 December 31, 2023 Amortized Cost Unrealized Gains Unrealized Losses Fair Value September 30, 2024 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 69,717 — 4,145 65,572 U.S. Agency notes 88,668 — 5,360 83,308 Corporate bonds 7,450 — 588 6,862 U.S. Agency mortgage-backed securities 75,422 7 7,090 68,339 Municipal securities: — Non-taxable 4,596 — 222 4,374 Taxable 36,674 1 2,508 34,167 $ 282,527 8 19,913 262,622 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 15,454 10 765 14,699 Taxable 3,283 — 300 2,983 $ 18,737 10 1,065 17,682 December 31, 2023 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 74,404 — 6,202 68,202 U.S. Agency notes 88,978 — 8,077 80,901 Corporate Bonds 7,450 — 916 6,534 U.S. Agency mortgage-backed securities 81,634 2 8,846 72,790 Municipal securities: Non-taxable 7,416 — 245 7,171 Taxable 44,923 1 3,921 41,003 $ 304,805 3 28,207 276,601 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 13,580 4 872 12,712 Taxable 3,283 — 316 2,967 $ 16,863 4 1,188 15,679 The amortized cost of debt securities in the above table excludes accrued interest of $1.23 million and $1.07 million at September 30, 2024 December 31, 2023, other assets The Company estimated the expected credit losses at September 30, 2024 December 31, 2023 Information concerning debt securities with gross unrealized losses at September 30, 2024 December 31, 2023 Less than Twelve Months Twelve Months or Greater Fair Value Unrealized Losses Fair Value Unrealized Losses September 30, 2024 Available-for-Sale: U.S. Treasury notes $ 1,982 6 63,590 4,139 U.S. Agency notes — — 83,308 5,360 Corporate bonds — — 6,862 588 U.S. Agency mortgage-backed securities — — 68,025 7,090 Municipal securities: — — — — Non-taxable — — 4,374 222 Taxable — — 34,046 2,508 $ 1,982 6 260,205 19,907 Held-to-Maturity: Municipal securities: Non-taxable $ — — 11,707 765 Taxable — — 2,983 300 $ — — 14,690 1,065 December 31, 2023 Available-for-Sale: U.S. Treasury notes $ — — 68,202 6,202 U.S. Agency notes — — 80,901 8,077 Corporate Bonds 734 16 5,800 900 U.S. Agency mortgage-backed securities — — 72,287 8,846 Municipal securities: Non-taxable 1,540 10 5,631 235 Taxable — — 40,392 3,921 $ 2,274 26 273,213 28,181 Held-to-Maturity: Municipal securities: Non-taxable $ 6,012 476 5,975 396 Taxable — — 2,966 316 $ 6,012 476 8,941 712 At September 30, 2024 December 31, 2023 no September 30, 2024 not not Each quarter, LCNB performs an analysis to determine if any of the unrealized losses on available-for-sale debt securities are comprised of credit losses as compared to unrealized losses due to market interest rate adjustments. The assessment includes a review of the unrealized loss for each security issuance held; the financial condition and near-term prospects of the issuer, including external credit ratings and recent downgrades; and LCNB's ability and intent to hold the security for a period of time sufficient for a recovery in value. LCNB also considers the extent to which the securities are issued by the federal government or its agencies and any guarantee of issued amounts by those agencies. The portfolio continues to consist of a mix of fixed and floating-rate, high quality securities, largely rated AA (or better), displaying an overall effective duration of approximately 3.3 years. No September 30, 2024 no third 2024 Debt securities with a market value of $148.7 million and $124.4 million at September 30, 2024 December 31, 2023 Excluding holdings in U.S. Treasury securities and U.S. Government Agencies, there were no 10% September 30, 2024 Contractual maturities of debt securities at September 30, 2024 may Available-for-Sale Held-to-Maturity Amortized Cost Fair Value Amortized Cost Fair Value Due within one year $ 25,093 24,668 1,163 1,158 Due from one to five years 153,392 143,285 1,301 1,278 Due from five to ten years 28,620 26,331 10,459 9,919 Due after ten years — — 5,814 5,327 207,105 194,284 18,737 17,682 U.S. Agency mortgage-backed securities 75,422 68,338 — — $ 282,527 262,622 18,737 17,682 Certain information concerning the sale of debt securities available-for-sale for the three nine September 30, 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Proceeds from sales $ — — 9,615 — Gross realized gains — — — — Gross realized losses — — 214 — Realized gains or losses from the sale of securities are computed using the specific identification method. 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 September 30, 2024 The amortized cost and estimated fair value of equity securities with a readily determinable fair value at September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Amortized Fair Amortized Fair Cost Value Cost Value Mutual Funds $ 1,442 1,294 1,415 1,240 Equity Securities 10 94 10 96 Total equity securities with a readily determinable fair value $ 1,452 1,388 1,425 1,336 Certain information concerning changes in the fair value of equity securities with a readily determinable fair value for the three nine September 30, 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Net gains (losses) recognized during the period on equity securities $ 49 (33 ) 25 (78 ) Less net losses recognized during the period on equity securities sold during the period — — — (61 ) Net unrealized gains (losses) recognized during the reporting period on equity securities still held at period end $ 49 (33 ) 25 (17 ) LCNB is a member of the FHLB system and its regional FRB. Members are required to own a certain amount of stock based on predetermined formulas. FHLB and FRB stock are carried at cost, which is equal to par value, and periodically evaluated for impairment based on ultimate recovery of par value.

Note 4 - Loans

Note 4 - Loans	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 4 Major classifications of loans at September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Commercial & industrial $ 119,215 120,541 Commercial, secured by real estate: Owner occupied 216,262 206,705 Non-owner occupied 509,978 501,108 Farmland 38,005 37,367 Multi-family 239,645 240,033 Construction loans secured by 1-4 family dwellings 15,341 9,058 Construction loans secured by other real estate 84,275 111,373 Residential real estate: Secured by senior liens on 1-4 family dwellings 395,906 402,026 Secured by junior liens on 1-4 family dwellings 21,683 19,999 Home equity line-of-credit loans 42,970 38,579 Consumer 22,113 25,600 Agricultural 13,171 11,000 Other loans, including deposit overdrafts 496 82 Loans, gross 1,719,060 1,723,471 Less allowance for credit losses 11,867 10,525 Loans, net $ 1,707,193 1,712,946 Loans in the above table are shown net of deferred origination fees and costs. Deferred origination fees, net of related costs, were $861,000 and $181,000 at September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023, Non-accrual loans by class of receivable as of September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Non-accrual Non-accrual Loans with no Total Loans with no Total Allowance for Non-accrual Allowance for Non-accrual Credit Losses Loans Credit Losses Loans Commercial & industrial $ — — — — Commercial, secured by real estate: Owner occupied — — — — Non-owner occupied — 2,642 — — Farmland 52 52 51 51 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 — 307 29 29 Secured by junior liens on 1-4 family dwellings — — — — Home equity line-of-credit loans — — — — Consumer — — — — Agricultural — — — — Total $ 52 3,001 80 80 Interest income recognized on nonaccrual loans totaled approximately $67,000 and $1,000 during the nine September 30, 2024 2023, nine September 30, 2024 2023, The ratio of non-accrual loans to total loans outstanding at September 30, 2024 December 31, 2023 ALLOWANCE FOR CREDIT LOSSES The ACL is an estimate of the expected credit losses on financial assets measured at amortized cost, which is measured using relevant information about past events, including historical credit loss experience on financial assets with similar risk characteristics, current conditions, and reasonable and supportable forecasts that affect the collectability of the remaining cash flows over the contractual term of the financial assets. A provision for credit losses is charged to operations based on management’s periodic evaluation of these and other pertinent factors. During the first 2023, No. 2016 13, January 1, 2023. 1 No. 2016 13 QUANTITATIVE CONSIDERATIONS The ACL is primarily calculated utilizing a DCF model. Key inputs and assumptions used in this model are discussed below: • Forecast model - For each portfolio segment, an LDA was performed in order to identify appropriate loss drivers and create a regression model for use in forecasting cash flows. The LDA utilized peer FFIEC Call Report data for all pools. The Company updated the LDA for the September 30, 2024 three • Probability of default – PD is the probability that an asset will be in default within a given time frame. The Company has defined default as when a charge-off has occurred, a loan goes to non-accrual status, or a loan is greater than 90 • Loss given default – LGD is the percentage of the asset not • Prepayments and curtailments – Prepayments and curtailments are calculated based on the Company’s own data. This analysis is updated when materially relevant. • Forecast and reversion – the Company, as of June 30, 2024, two ten September 30, 2024 four six 5.78%, September 30, 2024 • Economic forecast – the Company utilizes a third September 30, 2024 4.86% 5.48%, 0.04% 0.83%, 6.45% 0.68%, 4.12% 2.98% June 30, 2024, 4.50% 4.85%, 0.06% 0.07%, 5.33% 3.86%, 0.63% 2.89% 5.78%, 1.99%, 5.95%, 2.71% QUALITATIVE CONSIDERATIONS In addition to the quantitative model, management considers the need for qualitative adjustment for risks not • 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. • Changes in the nature and volume of the portfolio and terms of loans. • Lending policies and procedures, including changes in underwriting standards and practices for collections, write-offs, and recoveries. The following table presents activity in the allowance for credit losses by portfolio segment for the three nine September 30, 2024 2023 Commercial, Commercial Secured by Residential & Industrial Real Estate Real Estate Consumer Agricultural Other Total Three Months Ended September 30, 2024 Balance, beginning of period $ 1,568 6,228 3,222 212 38 2 11,270 Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans — — — — — — — Provision for (recovery of) credit losses (214 ) 258 572 — 41 24 681 Acquisition of Eagle Financial Bancorp, Inc. - provision for credit losses on non-PCD loans charged to expense — — — — — — — Losses charged off (22 ) — — — (57 ) (43 ) (122 ) Recoveries — — — 19 — 19 38 Balance, end of period $ 1,332 6,486 3,794 231 22 2 11,867 Ratio of net charge-offs to average loans 0.07 % — % — % (0.34 )% 1.82 % 26.19 % 0.02 % Nine Months Ended September 30, 2024 Balance, beginning of year $ 1,039 5,414 3,816 238 18 — 10,525 Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans 101 8 79 — — — 188 Provision for (recovery of) credit losses 163 818 (576 ) (32 ) 61 104 538 Acquisition of Eagle Financial Bancorp, Inc. - provision for credit losses on non-PCD loans charged to expense 51 246 466 — — — 763 Losses charged off (22 ) — — (43 ) (57 ) (164 ) (286 ) Recoveries — — 9 68 — 62 139 Balance, end of period $ 1,332 6,486 3,794 231 22 2 11,867 Ratio of net charge-offs (recoveries) to average loans 0.02 % — % — % (0.14 )% 0.63 % 61.65 % 0.01 % Commercial, Commercial Secured by Residential & Industrial Real Estate Real Estate 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 % The ratio of the allowance for credit losses for loans to total loans at September 30, 2024 December 31, 2023 For collateral dependent loans where management has determined that foreclosure of the collateral is probable, or where the borrower is experiencing financial difficulty and repayment of the loan is to be provided substantially through the operation or sale of the collateral, the allowance for credit losses is measured based on the difference between the fair value of the collateral, less costs to sell, and the amortized cost basis of the loan as of the measurement date. 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, 2024 December 31, 2023 Carrying Related Carrying Related Value Allowance Value Allowance Commercial & industrial $ — — — — Commercial, secured by real estate: Owner occupied 52 — 72 — Non-owner occupied 2,642 1,180 — — Farmland 52 — 51 — 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 421 52 — — Secured by junior liens on 1-4 family dwellings — — — — Home equity line-of-credit loans 73 41 — — Consumer — — — — Agricultural — — — — Other loans, including deposit overdrafts — — — — Total $ 3,240 1,273 123 — The risk characteristics of LCNB's material loan portfolio segments were as follows: Commercial & Industrial Loans. one ten may Commercial, Secured by Real Estate Loans. four five twenty-five one ten one ten Commercial real estate loans are underwritten based on the ability of the property, in the case of income-producing property, or the borrower’s business to generate sufficient cash flow to amortize the debt. Secondary emphasis is placed upon global debt service, collateral value, financial strength and liquidity of any and all guarantors, and other factors. Commercial real estate loans are generally originated with a 75% to 85% maximum loan to appraised value ratio, depending upon borrower capacity. Residential Real Estate Loans. first second one four second five thirty five one fifteen Residential real estate loans are underwritten primarily based on the borrower’s ability to repay, prior credit history, and the value of the collateral. LCNB generally requires private mortgage insurance for first may second Consumer Loans. 72 Agricultural Loans. Other Loans, Including Deposit Overdrafts. may not 34 LCNB’s management monitors the credit quality of its loans on an ongoing basis. This monitoring includes annual reviews for loans with a principal balance greater than $1 $500,000 $1 A loan is assigned to a risk category based on relevant information about the ability of the borrower to service the debt including, but not • Pass – loans categorized in this category are higher quality loans that do not • Other Assets Especially Mentioned ("OAEM") – loans in this category are currently protected but are potentially weak. These loans constitute a risk but not may • Substandard – loans in this category are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Assets so classified must have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the possibility that LCNB will sustain some loss if the deficiencies are not • Doubtful – loans classified in this category have all the weaknesses inherent in loans classified as substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. An independent consultant is contracted to conduct a review of LCNB's loan portfolio on an annual basis. The independent review examines LCNB's underwriting activities, documentation, credit quality, and includes an assessment of proper risk ratings. Loans selected for review include all loans meeting certain pre-determined criteria and a sample of other loans. The independent review provides assurance that LCNB’s loan portfolio and credit quality complies with the policies set forth by the board of directors and senior management and with regulatory requirements. The following table presents the amortized cost basis of loans by vintage and credit quality indicators at September 30, 2024 December 31, 2023 Term Loans by Origination Year Revolving Revolving Loans Loans Amortized Converted 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total September 30, 2024 Commercial & industrial Pass $ 11,721 12,284 33,311 25,803 9,878 6,895 14,947 — 114,839 OAEM — — 1,966 — — — — — 1,966 Substandard — — 1,788 — 88 103 431 — 2,410 Doubtful — — — — — — — — — Total 11,721 12,284 37,065 25,803 9,966 6,998 15,378 — 119,215 Gross charge-offs (1) — — — 22 — — — — 22 Commercial, secured by real estate Pass 22,944 118,628 182,884 168,066 102,689 347,233 141,309 — 1,083,753 OAEM — — 3,788 1,507 — 3,361 — — 8,656 Substandard — — 7,468 — — 3,629 — — 11,097 Doubtful — — — — — — — — — Total 22,944 118,628 194,140 169,573 102,689 354,223 141,309 — 1,103,506 Gross charge-offs (1) — — — — — — — — — Residential real estate Pass 27,265 61,429 75,446 88,665 53,705 108,750 40,522 — 455,782 OAEM — — — — — 235 — — 235 Substandard — 231 191 291 487 3,170 172 — 4,542 Doubtful — — — — — — — — — Total 27,265 61,660 75,637 88,956 54,192 112,155 40,694 — 460,559 Gross charge-offs (1) — — — — — — — — — Consumer Pass 5,895 5,840 4,015 3,163 2,434 654 71 — 22,072 OAEM — — — — — — — — — Substandard — — 25 11 — 5 — — 41 Doubtful — — — — — — — — — Total 5,895 5,840 4,040 3,174 2,434 659 71 — 22,113 Gross charge-offs (1) — 1 39 3 — — — — 43 Agricultural Pass 950 1,471 384 154 318 29 9,865 — 13,171 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total 950 1,471 384 154 318 29 9,865 — 13,171 Gross charge-offs (1) — — — — 57 — — — 57 Other Pass — — — — — — 496 — 496 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total — — — — — — 496 — 496 Gross charge-offs (1) — — — — — — 164 — 164 Total loans $ 68,775 199,883 311,266 287,660 169,599 474,064 207,813 — 1,719,060 ( 1 nine September 30, 2024 Term Loans by Origination Year Revolving Revolving Loans Loans Amortized Converted 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total December 31, 2023 Commercial & industrial Pass $ 17,169 30,518 29,587 11,426 2,732 5,641 16,919 113 114,105 OAEM — — 1,474 — — — — — 1,474 Substandard — 1,813 — 105 1,592 137 1,315 — 4,962 Doubtful — — — — — — — — — Total 17,169 32,331 31,061 11,531 4,324 5,778 18,234 113 120,541 Gross charge-offs (2) — — — — — 15 — — 15 Commercial, secured by real estate Pass 99,055 200,735 156,865 109,810 92,895 283,564 141,354 6,056 1,090,334 OAEM — 7,671 — — — 3,004 — — 10,675 Substandard — — — — 1,648 2,987 — — 4,635 Doubtful — — — — — — — — — Total 99,055 208,406 156,865 109,810 94,543 289,555 141,354 6,056 1,105,644 Gross charge-offs (2) — — — — — — — — — Residential real estate Pass 55,232 83,511 107,120 62,177 19,208 95,643 33,800 — 456,691 OAEM — — — — — 18 — — 18 Substandard — 446 — 217 — 3,062 170 — 3,895 Doubtful — — — — — — — — — Total 55,232 83,957 107,120 62,394 19,208 98,723 33,970 — 460,604 Gross charge-offs (2) — — — — 4 — — — 4 Consumer Pass 8,087 5,820 4,868 4,671 1,382 304 460 — 25,592 OAEM — — — — — — — — — Substandard — — — — 8 — — — 8 Doubtful — — — — — — — — — Total 8,087 5,820 4,868 4,671 1,390 304 460 — 25,600 Gross charge-offs (2) — — 62 21 — — — — 83 Agricultural Pass 1,883 464 197 694 46 31 7,685 — 11,000 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total 1,883 464 197 694 46 31 7,685 — 11,000 Gross charge-offs (2) — — — — — — — — — Other Pass — — — — — — 82 — 82 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total — — — — — — 82 — 82 Gross charge-offs (2) — — — — — — 166 — 166 Total loans $ 181,426 330,978 300,111 189,100 119,511 394,391 201,785 6,169 1,723,471 ( 2 December 31, 2023 A loan portfolio aging analysis by class segment at September 30, 2024 December 31, 2023 90 Days 90 Days or More 30-59 Days 60-89 Days or More Total Total Loans Past Due Past Due Past Due Past Due Past Due Current Receivable and Accruing September 30, 2024 Commercial & industrial $ — — — — 119,215 119,215 — Commercial, secured by real estate: Owner occupied — — — — 216,262 216,262 — Non-owner occupied — — 2,642 2,642 507,336 509,978 — Farmland 52 — — 52 37,953 38,005 — Multi-family — — — — 239,645 239,645 — Construction loans secured by 1-4 family dwellings — — — — 15,341 15,341 — Construction loans secured by other real estate — — — — 84,275 84,275 — Residential real estate: Secured by senior liens on 1-4 family dwellings 4 626 436 1,066 394,840 395,906 198 Secured by junior liens on 1-4 family dwellings — — — — 21,683 21,683 — Home equity line-of-credit loans 98 49 73 220 42,750 42,970 73 Consumer 25 25 11 61 22,052 22,113 11 Agricultural — — — — 13,171 13,171 — Other 496 — — 496 — 496 — Total $ 675 700 3,162 4,537 1,714,523 1,719,060 282 December 31, 2023 Commercial & industrial $ — — — — 120,541 120,541 — Commercial, secured by real estate: Owner occupied — — 72 72 206,633 206,705 72 Non-owner occupied 2,645 — — 2,645 498,463 501,108 — Farms — — — — 37,367 37,367 — Multi-family — — — — 240,033 240,033 — Construction loans secured by 1-4 family dwellings — — — — 9,058 9,058 — Construction loans secured by other real estate — — — — 111,373 111,373 — Residential real estate Secured by senior liens on 1-4 family dwellings 1,020 414 29 1,463 400,563 402,026 — Secured by junior liens on 1-4 family dwellings 27 — — 27 19,972 19,999 — Home equity line-of-credit loans 174 30 — 204 38,375 38,579 — Consumer 136 — — 136 25,464 25,600 — Agricultural — — — — 11,000 11,000 — Other 82 — — 82 — 82 — Total $ 4,084 444 101 4,629 1,718,842 1,723,471 72 Residential consumer mortgage loans secured by residential real estate in the process of foreclosure at September 30, 2024 December 31, 2023 From time to time, the terms of certain loans are modified when concessions are granted to borrowers experiencing financial difficulties. Each modification is separately negotiated with the borrower and includes terms and conditions that reflect the borrower's ability to pay the debt as modified. The modification of the terms of such loans may The following table presents the amortized cost basis at September 30, 2024 Combination - Combination - Interest Rate Extended Principal Payment Extended Maturity and Interest Rate Reduction and Total Percent of Reduction Maturity Forgiveness Deferral Payment Deferral Payment Deferral Modifications Total Class Three Months Ended September 30, 2024 Residential real estate, secured by senior liens on 1-4 family dwellings — — — — — — — — % Consumer — — — — — — — — % Total $ — — — — — — — Nine Months Ended September 30, 2024 Residential real estate, secured by senior liens on 1-4 family dwellings — — — — — 21 21 0.01 % Consumer — — — — 29 — 29 0.13 % Total $ — — — — 29 21 50 The amortized cost basis of loan modifications made to borrowers experiencing financial difficulty during 2023 zero September 30, 2023. Mortgage loans sold to and serviced for the Federal Home Loan Mortgage Corporation and other investors are not September 30, 2024 December 31, 2023

Note 5 - Purchased Credit Deter

Note 5 - Purchased Credit Deteriorated Loans	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Accounting for Certain Loans and Debt Securities Acquired in Transfer [Text Block]	NOTE 5 LCNB acquired loans through the merger with EFBI for which there was, at acquisition, evidence of more than insignificant deterioration of credit quality since origination. The carrying amount of these loans at acquisition on April 12, 2024 Purchase price of loans at acquisition 2,811 Allowance for credit losses at acquisition 189 Non-credit discount (premium) at acquisition 253 Par value of acquired loans at acquisition $ 3,253 The following table provides, as of September 30, 2024 Commercial & industrial $ 182 Commercial, secured by real estate 373 Residential real estate 2,379 Total $ 2,934 The following table provides the outstanding balance and related carrying amount for purchased credit deteriorated loans acquired from EFBI as of September 30, 2024 Outstanding balance $ 3,185 Carrying amount 2,934 Activity during 2024 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Accretable discount, beginning of period $ 1,159 — 1,467 — Accretable discount acquired during period from merger with EFBI — — 253 — Less loans transferred to held-for-sale — — 396 — Less accretion 17 — 182 — Accretable discount, end of period $ 1,142 — 1,142 —

Note 6 - Affordable Housing Tax

Note 6 - Affordable Housing Tax Credit Limited Partnership Investments	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Affordable Housing Program [Text Block]	NOTE 6 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 The following table presents the balances of LCNB's affordable housing tax credit investments and related unfunded commitments at September 30, 2024 December 31, 2023 September 30, December 31, 2024 2023 Affordable housing tax credit investment $ 18,950 16,950 Less amortization 5,721 4,626 Net affordable housing tax credit investment $ 13,229 12,324 Unfunded commitment $ 4,775 4,527 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 anticipates to fund the unfunded commitment over 12.0 years. The following table presents other information relating to LCNB's affordable housing tax credit investments for the three nine September 30, 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Tax credits and other tax benefits recognized $ 450 438 1,338 1,302 Tax credit amortization expense included in provision for income taxes 355 362 1,096 1,080

Note 7 - Deposits

Note 7 - Deposits	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	NOTE 7 The following table presents the composition of LCNB's deposits at September 30, 2024 December 31, 2023 September 30, December 31, 2024 2023 Demand deposits $ 446,626 462,267 Interest-bearing demand and money fund deposits 571,452 643,989 Savings deposits 365,781 379,162 IRA and time certificates 533,146 338,971 Total $ 1,917,005 1,824,389 Contractual maturities of time deposits at September 30, 2024 Three months or less $ 94,032 Over three through six months 86,915 Over six through twelve months 195,593 October 1, 2024 - September 30, 2025 376,540 October 1, 2025 - September 30, 2026 145,448 October 1, 2026 - September 30, 2027 7,613 October 1, 2027 - September 30, 2028 1,586 October 1, 2028 - September 30, 2029 1,477 Thereafter 482 $ 533,146 The aggregate amount of time deposits in denominations of $250,000 September 30, 2024 December 31, 2023 $250,000 2024

Note 8 - Borrowings

Note 8 - Borrowings	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 8 BORROWINGS Long-term debt at September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Amount Rate Amount Rate Term loan $ 10,662 4.25 % $ 12,154 4.25 % FHLB long-term advances 145,000 4.62 % 100,969 4.87 % $ 155,662 4.60 % $ 113,123 4.80 % 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, 2024 December 31, 2023 September 30, December 31, 2024 2023 Maturing within one year $ 10,662 4,988 Maturing after one year through two years 25,000 13,135 Maturing after two years through three years 35,000 25,000 Maturing after three years through four years 45,000 25,000 Maturing after four years through five years 30,000 25,000 Thereafter 10,000 20,000 Total $ 155,662 113,123 Short-term borrowings at September 30, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Amount Rate Amount Rate Lines of credit $ — — % $ 21,395 6.00 % FHLB short-term advances — — % 76,000 5.53 % $ — — % $ 97,395 5.63 % At September 30, 2024 June 15, 2025 At September 30, 2024 three first second third All long-term and short-term advances from the FHLB of Cincinnati are secured by a blanket pledge of LCNB's 1 4 first September 30, 2024 December 31, 2023 September 30, 2024

Note 9 - Leases

Note 9 - Leases	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	NOTE 9 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 nine September 30, 2024 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Operating lease expense $ 249 219 714 661 Short-term lease expense 8 16 43 62 Variable lease expense 11 2 31 5 Other 14 15 32 25 Total lease expense $ 282 252 820 753 Other information related to leases at September 30, 2024 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 779 Right-of-use assets obtained in exchange for new operating lease liabilities $ 62 Weighted average remaining lease term in years for operating leases 33.3 Weighted average discount rate for operating leases 3.65 %

Note 10 - Income Taxes

Note 10 - Income Taxes	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 10 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, 2024 2023 2024 2023 Statutory tax rate 21.0 % 21.0 % 21.0 % 21.0 % Increase (decrease) resulting from: Tax exempt interest (0.6 )% (0.7 )% (1.0 )% (0.6 )% Tax exempt income on bank-owned life insurance (2.6 )% (1.2 )% (3.2 )% (1.1 )% Captive insurance premium income (1.4 )% (0.5 )% (2.5 )% (0.7 )% Affordable housing tax credit limited partnerships (1.8 )% (1.5 )% (2.9 )% (1.4 )% Nondeductible merger-related expenses 0.2 % 1.7 % 1.6 % 0.7 % Other, net 0.2 % 0.1 % 0.3 % 0.3 % Effective tax rate 15.0 % 18.9 % 13.3 % 18.2 %

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingent Liabilities	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 11 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 and involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the consolidated condensed 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. In addition to such commitments to extend credit, LCNB may not 11. not 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, 2024 December 31, 2023 September 30, 2024 December 31, 2023 Commitments to extend credit: Commercial loans $ 39,257 28,111 Other loans Fixed rate 30,368 15,349 Adjustable rate 2,162 1,946 Unused lines of credit: Fixed rate 14,360 21,532 Adjustable rate 240,896 184,056 Unused overdraft protection amounts on demand accounts 16,333 16,418 Standby letters of credit 5 5 Total commitments $ 343,381 267,417 Commitments to extend credit are agreements to lend to a customer as long as there is no not Standby letters of credit are conditional commitments issued to guarantee the performance of a customer to a third 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 Activity in the allowance for credit losses on off-balance sheet credit exposures, recorded in other liabilities on the consolidated balance sheets, for the three nine September 30, 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Balance, beginning of period $ 362 381 281 — Impact of adopting ASC 326 — — — 571 Acquisition of Eagle Financial Bancorp, Inc. — — 48 — Provision for (recovery of) credit losses (22 ) (123 ) 11 (313 ) Balance, end of period $ 340 258 340 258 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, 2024 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

Note 12 - Accumulated Other Com

Note 12 - Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	NOTE 12 ACCUMULATED OTHER COMPREHENSIVE LOSS Changes in accumulated other comprehensive loss for the three nine September 30, 2024 2023 Three Months Ended September 30, Nine Months Ended September 30, Changes in Changes in Unrealized Pension Plan Unrealized Pension Plan Losses on Assets and Losses on Assets and Available-for- Benefit Available-for- Benefit Sale Debt Securities Obligations Total Sale Debt Securities Obligations Total 2024 Balance at beginning of period $ (22,794 ) (55 ) (22,849 ) (22,281 ) (55 ) (22,336 ) Other comprehensive income (loss), net of taxes 7,069 — 7,069 6,387 — 6,387 Reclassifications — — — 169 — 169 Balance at end of period $ (15,725 ) (55 ) (15,780 ) (15,725 ) (55 ) (15,780 ) 2023 Balance at beginning of period $ (27,744 ) (27 ) (27,771 ) (29,927 ) (27 ) (29,954 ) Other comprehensive (loss) income, net of taxes (2,941 ) — (2,941 ) (758 ) — (758 ) Balance at end of period $ (30,685 ) (27 ) (30,712 ) (30,685 ) (27 ) (30,712 ) Reclassifications out of accumulated other comprehensive loss during the three nine September 30, 2024 2023 Three Months Ended Nine Months Ended Affected Line Item in the September 30, September 30, Consolidated Condensed 2024 2023 2024 2023 Statements of Income Realized losses from sales of debt securities, available-for-sale $ — — (214 ) — Net losses from sales of debt securities, available-for-sale Income tax benefit — — (45 ) — Provision for income taxes Reclassification adjustment, net of taxes $ — — (169 ) —

Note 13 - Retirement Plans

Note 13 - Retirement Plans	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	NOTE 13 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. 401 not 401 Employees hired on or after January 1, 2009 401 Funding and administrative costs of the qualified noncontributory defined benefit retirement plan and 401 three nine September 30, 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Qualified noncontributory defined benefit retirement plan $ 350 267 1,004 944 401(k) plan 210 164 630 529 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 The net periodic pension cost of the nonqualified defined benefit retirement plan consists solely of interest cost of $18,000 and $54,000 for the three nine September 30, 2024 three nine September 30, 2023

Note 14 - Stock Based Compensat

Note 14 - Stock Based Compensation	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	NOTE 14 STOCK BASED COMPENSATION The 2015 "2015 April 28, 2015 may 2015 2015 April 28, 2025 Stock-based awards may Restricted stock awards granted under the 2015 three nine September 30, 2024 2023 2024 2023 Weighted Weighted Average Average Grant Date Grant Date Shares Fair Value Shares Fair Value Nonvested at January 1, 79,017 $ 17.94 58,314 $ 17.99 Granted 41,703 13.87 44,150 17.84 Vested (36,127 ) 16.39 (23,447 ) 17.89 Forfeited — — — — Nonvested at September 30, 84,593 $ 16.59 79,017 $ 17.94 At September 30, 2024 September 30, 2023 March 4, 2024 January 23, 2023. five The following table presents expense recorded in salaries and employee benefits for restricted stock awards and the related tax information for the three nine September 30, 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Restricted stock expense $ 94 82 501 480 Tax effect 20 18 105 101 Unrecognized compensation expense for restricted stock awards was $988,000 at September 30, 2024

Note 15 - Earnings Per Common S

Note 15 - Earnings Per Common Share	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 15 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 No. 260 10 45. Earnings per share for the three nine September 30, 2024 2023 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Net income $ 4,532 4,070 7,372 12,921 Less allocation of earnings and dividends to participating securities 28 29 46 92 Net income allocated to common shareholders $ 4,504 4,041 7,326 12,829 Weighted average common shares outstanding, gross 14,187,951 11,117,737 13,846,175 11,173,810 Less average participating securities 84,593 79,017 84,593 79,625 Adjusted weighted average number of shares outstanding used in the calculation of basic and diluted earnings per common share 14,103,358 11,038,720 13,761,582 11,094,185 Earnings per common share: Basic $ 0.31 0.37 0.53 1.16 Diluted 0.31 0.37 0.53 1.16

Note 16 - Fair Value Measuremen

Note 16 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 16 LCNB measures certain assets at fair value using various valuation techniques and assumptions, depending on the nature of the asset. Fair value is defined as the price that would be received from the sale of an asset in an orderly transaction between market participants at the measurement date. The inputs to the valuation techniques used to measure fair value are assigned to one three • Level 1 • Level 2 1 2 may not • Level 3 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 1 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 ASSETS RECORDED AT FAIR VALUE ON A NONRECURRING BASIS Assets that may 326 LCNB does not The following table summarizes the valuation of LCNB's assets recorded at fair value by input levels as of September 30, 2024 December 31, 2023 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Fair Value Identical Assets Inputs Inputs Measurements (Level 1) (Level 2) (Level 3) September 30, 2024 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 94 94 — — Mutual funds measured at net asset value 1,294 1,294 — — Debt securities, available-for-sale: U.S. Treasury notes 65,572 65,572 — — U.S. Agency notes 83,308 — 83,308 — Corporate bonds 6,862 — 6,862 — U.S. Agency mortgage-backed securities 68,339 — 68,339 — Municipal securities: Non-taxable 4,374 — 4,374 — Taxable 34,167 — 34,167 — Total recurring fair value measurements $ 264,010 66,960 197,050 — Nonrecurring fair value measurements: Individually evaluated collateral dependent loans $ 1,678 — — 1,678 Total nonrecurring fair value measurements $ 1,678 — — 1,678 December 31, 2023 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 96 96 — — Mutual funds measured at net asset value 1,240 1,240 — — Debt securities, available-for-sale: U.S. Treasury notes 68,202 68,202 — — U.S. Agency notes 80,901 — 80,901 — Corporate bonds 6,534 — 6,534 — U.S. Agency mortgage-backed securities 72,790 — 72,790 — Municipal securities: Non-taxable 7,171 — 7,171 — Taxable 41,003 — 41,003 — Total recurring fair value measurements $ 277,937 69,538 208,399 — Nonrecurring fair value measurements: Individually evaluated collateral dependent loans $ — — — — Total nonrecurring fair value measurements $ — — — — The following table presents quantitative information about unobservable inputs used in nonrecurring level 3 September 30, 2024 December 31, 2023 Range Valuation Unobservable Weighted Fair Value Technique Inputs High Low Average September 30, 2024 Individually evaluated collateral dependent loans $ 1,678 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable December 31, 2023 Individually evaluated collateral dependent loans $ — Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable Carrying amounts and estimated fair values of financial instruments as of September 30, 2024 December 31, 2023 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Carrying Fair Identical Assets Inputs Inputs Amount Value (Level 1) (Level 2) (Level 3) September 30, 2024 FINANCIAL ASSETS: Cash and cash equivalents $ 39,374 39,374 39,374 — — Debt securities, held-to-maturity, net 18,730 17,675 — 17,675 — Loans, net 1,707,193 1,700,822 — — 1,700,822 Loans held-for-sale 35,687 35,687 — 35,687 — Accrued interest receivable 9,450 9,450 — 9,450 — FINANCIAL LIABILITIES: Deposits 1,917,005 1,930,109 1,383,859 546,250 — Short-term borrowings — — — — — Long-term debt 155,662 155,964 — 155,964 — Accrued interest payable 2,127 2,127 — 2,127 — December 31, 2023 FINANCIAL ASSETS: Cash and cash equivalents $ 39,723 39,723 39,723 — — Debt securities, held-to-maturity, net 16,858 15,679 — — 15,679 Loans, net 1,712,946 1,534,406 — — 1,534,406 Accrued interest receivable 8,405 8,405 — 8,405 — FINANCIAL LIABILITIES: Deposits 1,824,389 1,824,105 1,485,418 338,687 — Short-term borrowings 97,395 97,395 — 97,395 — Long-term debt 113,123 112,986 — 112,986 — Accrued interest payable 1,697 1,697 — 1,697 — The methodology to derive the fair value of loans at September 30, 2024 is consistent with the methodology utilized to determine the fair value of loans acquired in the Company’s recent acquisitions of CNNB and EFBI The fair values of off-balance-sheet financial instruments such as loan commitments and letters of credit are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements. The fair values of such instruments were not material at September 30, 2024 and December 31, 2023. Fair values of financial instruments are based on various assumptions, including the discount rate and estimates of future cash flows. Therefore, the fair values presented may not not

Note 17 - Subsequent Event

Note 17 - Subsequent Event	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 17 On September 20, 2024, third November 2024 not

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]		5. Other Information During the three September 30, 2024 none 10b5 1 10b5 1 408.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	ADOPTION OF NEW ACCOUNTING PRONOUNCEMENTS ASU No. 2016 13, 326 326" The Company adopted ASC 326 January 1, 2023. 326 326 326 LCNB adopted ASC 326 January 1, 2023 326, 326 January 1, 2023 ( As Reported Impact of As Reported Pre-ASC 326 ASC 326 Adoption 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 Federal banking regulatory agencies allow an optional phase-in period of three not 326 September 30, 2024 not ASU No. 2022 02, 326 ASU No. 2022 02 March 2022 January 1, 2023. No. 2022 02 not ASU No. 2023 02, 323 ASU No. 2023 02 March 2023 January 1, 2024. No. 2023 02 not RECENT ACCOUNTING PRONOUNCEMENTS NOT 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 ASU No. 2023 07, 280 ASU No. 2023 07 November 2023 December 15, 2023, December 15, 2024. not No. 2023 02 ASU 2023 09 Income Taxes (Topic 740 ASU No. 2023 09 December 2023. 1 2 5 1 2 5 1 2 December 15, 2024. not January 1, 2025, not ASU 2024 01 Compensation - Stock Compensation (Topic 718 ASU No. 2024 01 March 2024 718 not 2024 01 718 2024 01 January 1, 2025, not

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	As Reported Impact of As Reported Pre-ASC 326 ASC 326 Adoption 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

Note 2 - Business Combinations

Note 2 - Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2024
Cincinnati Bancorp, Inc. [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	December 31, 2023 Adjustments September 30, 2024 Consideration: Cash consideration $ 9,475 — 9,475 Common stock ( 2,042,598 13.99 28,576 — 28,576 Fair value of total consideration transferred 38,051 — 38,051 Identifiable Assets Acquired: Cash and cash equivalents 11,368 — 11,368 Debt securities, available-for-sale 5,210 — 5,210 Federal Home Loan Bank stock 7,508 — 7,508 Loans, net 236,692 (732 ) 235,960 Premises and equipment 2,767 — 2,767 Operating lease right-of-use assets 64 — 64 Core deposit and other intangibles 8,391 — 8,391 Bank owned life insurance 4,413 — 4,413 Deferred income taxes 4,451 82 4,533 Other assets 12,950 122 13,072 Total identifiable assets acquired 293,814 (528 ) 293,286 Liabilities Assumed: Deposits 210,532 — 210,532 Short-term borrowings 55,999 — 55,999 Long-term debt 5,963 — 5,963 Operating lease liabilities 68 (4 ) 64 Other liabilities 3,489 — 3,489 Total liabilities assumed 276,051 (4 ) 276,047 Total Identifiable Net Assets Acquired 17,763 (524 ) 17,239 Goodwill Resulting From Merger $ 20,288 524 20,812 June 30, 2024 Adjustments September 30, 2024 Consideration: Cash consideration $ 10,256 (83 ) 10,173 Common stock ( 918,128 14.04 12,891 (704 ) 12,187 Fair value of total consideration transferred 23,147 (787 ) 22,360 Identifiable Assets Acquired: Cash and cash equivalents 8,029 — 8,029 Debt securities, available-for-sale 698 — 698 Federal Home Loan Bank stock 4,334 — 4,334 Loans, net 127,700 — 127,700 Premises and equipment 3,427 — 3,427 Operating lease right-of-use assets 48 — 48 Core deposit and other intangibles 3,760 — 3,760 Bank owned life insurance 3,004 — 3,004 Deferred income taxes 1,813 2,555 4,368 Other assets 2,590 482 3,072 Total identifiable assets acquired 155,403 3,037 158,440 Liabilities Assumed: Deposits 132,435 — 132,435 Short-term borrowings 13,000 — 13,000 Operating lease liabilities 48 — 48 Other liabilities 773 (1 ) 772 Total liabilities assumed 146,256 (1 ) 146,255 Total Identifiable Net Assets Acquired 9,147 3,038 12,185 Goodwill Resulting From Merger $ 14,000 (3,825 ) 10,175

Note 3 - Investment Securities

Note 3 - Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Available-for-Sale Securities Reconciliation [Table Text Block]	Amortized Cost Unrealized Gains Unrealized Losses Fair Value September 30, 2024 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 69,717 — 4,145 65,572 U.S. Agency notes 88,668 — 5,360 83,308 Corporate bonds 7,450 — 588 6,862 U.S. Agency mortgage-backed securities 75,422 7 7,090 68,339 Municipal securities: — Non-taxable 4,596 — 222 4,374 Taxable 36,674 1 2,508 34,167 $ 282,527 8 19,913 262,622 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 15,454 10 765 14,699 Taxable 3,283 — 300 2,983 $ 18,737 10 1,065 17,682 December 31, 2023 Debt Securities, Available-for-Sale: U.S. Treasury notes $ 74,404 — 6,202 68,202 U.S. Agency notes 88,978 — 8,077 80,901 Corporate Bonds 7,450 — 916 6,534 U.S. Agency mortgage-backed securities 81,634 2 8,846 72,790 Municipal securities: Non-taxable 7,416 — 245 7,171 Taxable 44,923 1 3,921 41,003 $ 304,805 3 28,207 276,601 Debt Securities, Held-to-Maturity: Municipal securities: Non-taxable $ 13,580 4 872 12,712 Taxable 3,283 — 316 2,967 $ 16,863 4 1,188 15,679
Unrealized Gain (Loss) on Investments [Table Text Block]	Less than Twelve Months Twelve Months or Greater Fair Value Unrealized Losses Fair Value Unrealized Losses September 30, 2024 Available-for-Sale: U.S. Treasury notes $ 1,982 6 63,590 4,139 U.S. Agency notes — — 83,308 5,360 Corporate bonds — — 6,862 588 U.S. Agency mortgage-backed securities — — 68,025 7,090 Municipal securities: — — — — Non-taxable — — 4,374 222 Taxable — — 34,046 2,508 $ 1,982 6 260,205 19,907 Held-to-Maturity: Municipal securities: Non-taxable $ — — 11,707 765 Taxable — — 2,983 300 $ — — 14,690 1,065 December 31, 2023 Available-for-Sale: U.S. Treasury notes $ — — 68,202 6,202 U.S. Agency notes — — 80,901 8,077 Corporate Bonds 734 16 5,800 900 U.S. Agency mortgage-backed securities — — 72,287 8,846 Municipal securities: Non-taxable 1,540 10 5,631 235 Taxable — — 40,392 3,921 $ 2,274 26 273,213 28,181 Held-to-Maturity: Municipal securities: Non-taxable $ 6,012 476 5,975 396 Taxable — — 2,966 316 $ 6,012 476 8,941 712
Investments Classified by Contractual Maturity Date [Table Text Block]	Available-for-Sale Held-to-Maturity Amortized Cost Fair Value Amortized Cost Fair Value Due within one year $ 25,093 24,668 1,163 1,158 Due from one to five years 153,392 143,285 1,301 1,278 Due from five to ten years 28,620 26,331 10,459 9,919 Due after ten years — — 5,814 5,327 207,105 194,284 18,737 17,682 U.S. Agency mortgage-backed securities 75,422 68,338 — — $ 282,527 262,622 18,737 17,682
Gain (Loss) on Securities [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Proceeds from sales $ — — 9,615 — Gross realized gains — — — — Gross realized losses — — 214 —
Marketable Securities [Table Text Block]	September 30, 2024 December 31, 2023 Amortized Fair Amortized Fair Cost Value Cost Value Mutual Funds $ 1,442 1,294 1,415 1,240 Equity Securities 10 94 10 96 Total equity securities with a readily determinable fair value $ 1,452 1,388 1,425 1,336 Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Net gains (losses) recognized during the period on equity securities $ 49 (33 ) 25 (78 ) Less net losses recognized during the period on equity securities sold during the period — — — (61 ) Net unrealized gains (losses) recognized during the reporting period on equity securities still held at period end $ 49 (33 ) 25 (17 )

Note 4 - Loans (Tables)

Note 4 - Loans (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, 2024 December 31, 2023 Commercial & industrial $ 119,215 120,541 Commercial, secured by real estate: Owner occupied 216,262 206,705 Non-owner occupied 509,978 501,108 Farmland 38,005 37,367 Multi-family 239,645 240,033 Construction loans secured by 1-4 family dwellings 15,341 9,058 Construction loans secured by other real estate 84,275 111,373 Residential real estate: Secured by senior liens on 1-4 family dwellings 395,906 402,026 Secured by junior liens on 1-4 family dwellings 21,683 19,999 Home equity line-of-credit loans 42,970 38,579 Consumer 22,113 25,600 Agricultural 13,171 11,000 Other loans, including deposit overdrafts 496 82 Loans, gross 1,719,060 1,723,471 Less allowance for credit losses 11,867 10,525 Loans, net $ 1,707,193 1,712,946
Financing Receivable, Nonaccrual [Table Text Block]	September 30, 2024 December 31, 2023 Non-accrual Non-accrual Loans with no Total Loans with no Total Allowance for Non-accrual Allowance for Non-accrual Credit Losses Loans Credit Losses Loans Commercial & industrial $ — — — — Commercial, secured by real estate: Owner occupied — — — — Non-owner occupied — 2,642 — — Farmland 52 52 51 51 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 — 307 29 29 Secured by junior liens on 1-4 family dwellings — — — — Home equity line-of-credit loans — — — — Consumer — — — — Agricultural — — — — Total $ 52 3,001 80 80
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Commercial, Commercial Secured by Residential & Industrial Real Estate Real Estate Consumer Agricultural Other Total Three Months Ended September 30, 2024 Balance, beginning of period $ 1,568 6,228 3,222 212 38 2 11,270 Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans — — — — — — — Provision for (recovery of) credit losses (214 ) 258 572 — 41 24 681 Acquisition of Eagle Financial Bancorp, Inc. - provision for credit losses on non-PCD loans charged to expense — — — — — — — Losses charged off (22 ) — — — (57 ) (43 ) (122 ) Recoveries — — — 19 — 19 38 Balance, end of period $ 1,332 6,486 3,794 231 22 2 11,867 Ratio of net charge-offs to average loans 0.07 % — % — % (0.34 )% 1.82 % 26.19 % 0.02 % Nine Months Ended September 30, 2024 Balance, beginning of year $ 1,039 5,414 3,816 238 18 — 10,525 Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans 101 8 79 — — — 188 Provision for (recovery of) credit losses 163 818 (576 ) (32 ) 61 104 538 Acquisition of Eagle Financial Bancorp, Inc. - provision for credit losses on non-PCD loans charged to expense 51 246 466 — — — 763 Losses charged off (22 ) — — (43 ) (57 ) (164 ) (286 ) Recoveries — — 9 68 — 62 139 Balance, end of period $ 1,332 6,486 3,794 231 22 2 11,867 Ratio of net charge-offs (recoveries) to average loans 0.02 % — % — % (0.14 )% 0.63 % 61.65 % 0.01 % Commercial, Commercial Secured by Residential & Industrial Real Estate Real Estate 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 %
Schedule Of Collateral Dependent Individually Analyzed Financing Receivables [Table Text Block]	September 30, 2024 December 31, 2023 Carrying Related Carrying Related Value Allowance Value Allowance Commercial & industrial $ — — — — Commercial, secured by real estate: Owner occupied 52 — 72 — Non-owner occupied 2,642 1,180 — — Farmland 52 — 51 — 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 421 52 — — Secured by junior liens on 1-4 family dwellings — — — — Home equity line-of-credit loans 73 41 — — Consumer — — — — Agricultural — — — — Other loans, including deposit overdrafts — — — — Total $ 3,240 1,273 123 —
Financing Receivable Credit Quality Indicators [Table Text Block]	Term Loans by Origination Year Revolving Revolving Loans Loans Amortized Converted 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total September 30, 2024 Commercial & industrial Pass $ 11,721 12,284 33,311 25,803 9,878 6,895 14,947 — 114,839 OAEM — — 1,966 — — — — — 1,966 Substandard — — 1,788 — 88 103 431 — 2,410 Doubtful — — — — — — — — — Total 11,721 12,284 37,065 25,803 9,966 6,998 15,378 — 119,215 Gross charge-offs (1) — — — 22 — — — — 22 Commercial, secured by real estate Pass 22,944 118,628 182,884 168,066 102,689 347,233 141,309 — 1,083,753 OAEM — — 3,788 1,507 — 3,361 — — 8,656 Substandard — — 7,468 — — 3,629 — — 11,097 Doubtful — — — — — — — — — Total 22,944 118,628 194,140 169,573 102,689 354,223 141,309 — 1,103,506 Gross charge-offs (1) — — — — — — — — — Residential real estate Pass 27,265 61,429 75,446 88,665 53,705 108,750 40,522 — 455,782 OAEM — — — — — 235 — — 235 Substandard — 231 191 291 487 3,170 172 — 4,542 Doubtful — — — — — — — — — Total 27,265 61,660 75,637 88,956 54,192 112,155 40,694 — 460,559 Gross charge-offs (1) — — — — — — — — — Consumer Pass 5,895 5,840 4,015 3,163 2,434 654 71 — 22,072 OAEM — — — — — — — — — Substandard — — 25 11 — 5 — — 41 Doubtful — — — — — — — — — Total 5,895 5,840 4,040 3,174 2,434 659 71 — 22,113 Gross charge-offs (1) — 1 39 3 — — — — 43 Agricultural Pass 950 1,471 384 154 318 29 9,865 — 13,171 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total 950 1,471 384 154 318 29 9,865 — 13,171 Gross charge-offs (1) — — — — 57 — — — 57 Other Pass — — — — — — 496 — 496 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total — — — — — — 496 — 496 Gross charge-offs (1) — — — — — — 164 — 164 Total loans $ 68,775 199,883 311,266 287,660 169,599 474,064 207,813 — 1,719,060 Term Loans by Origination Year Revolving Revolving Loans Loans Amortized Converted 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total December 31, 2023 Commercial & industrial Pass $ 17,169 30,518 29,587 11,426 2,732 5,641 16,919 113 114,105 OAEM — — 1,474 — — — — — 1,474 Substandard — 1,813 — 105 1,592 137 1,315 — 4,962 Doubtful — — — — — — — — — Total 17,169 32,331 31,061 11,531 4,324 5,778 18,234 113 120,541 Gross charge-offs (2) — — — — — 15 — — 15 Commercial, secured by real estate Pass 99,055 200,735 156,865 109,810 92,895 283,564 141,354 6,056 1,090,334 OAEM — 7,671 — — — 3,004 — — 10,675 Substandard — — — — 1,648 2,987 — — 4,635 Doubtful — — — — — — — — — Total 99,055 208,406 156,865 109,810 94,543 289,555 141,354 6,056 1,105,644 Gross charge-offs (2) — — — — — — — — — Residential real estate Pass 55,232 83,511 107,120 62,177 19,208 95,643 33,800 — 456,691 OAEM — — — — — 18 — — 18 Substandard — 446 — 217 — 3,062 170 — 3,895 Doubtful — — — — — — — — — Total 55,232 83,957 107,120 62,394 19,208 98,723 33,970 — 460,604 Gross charge-offs (2) — — — — 4 — — — 4 Consumer Pass 8,087 5,820 4,868 4,671 1,382 304 460 — 25,592 OAEM — — — — — — — — — Substandard — — — — 8 — — — 8 Doubtful — — — — — — — — — Total 8,087 5,820 4,868 4,671 1,390 304 460 — 25,600 Gross charge-offs (2) — — 62 21 — — — — 83 Agricultural Pass 1,883 464 197 694 46 31 7,685 — 11,000 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total 1,883 464 197 694 46 31 7,685 — 11,000 Gross charge-offs (2) — — — — — — — — — Other Pass — — — — — — 82 — 82 OAEM — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total — — — — — — 82 — 82 Gross charge-offs (2) — — — — — — 166 — 166 Total loans $ 181,426 330,978 300,111 189,100 119,511 394,391 201,785 6,169 1,723,471
Financing Receivable, Past Due [Table Text Block]	90 Days 90 Days or More 30-59 Days 60-89 Days or More Total Total Loans Past Due Past Due Past Due Past Due Past Due Current Receivable and Accruing September 30, 2024 Commercial & industrial $ — — — — 119,215 119,215 — Commercial, secured by real estate: Owner occupied — — — — 216,262 216,262 — Non-owner occupied — — 2,642 2,642 507,336 509,978 — Farmland 52 — — 52 37,953 38,005 — Multi-family — — — — 239,645 239,645 — Construction loans secured by 1-4 family dwellings — — — — 15,341 15,341 — Construction loans secured by other real estate — — — — 84,275 84,275 — Residential real estate: Secured by senior liens on 1-4 family dwellings 4 626 436 1,066 394,840 395,906 198 Secured by junior liens on 1-4 family dwellings — — — — 21,683 21,683 — Home equity line-of-credit loans 98 49 73 220 42,750 42,970 73 Consumer 25 25 11 61 22,052 22,113 11 Agricultural — — — — 13,171 13,171 — Other 496 — — 496 — 496 — Total $ 675 700 3,162 4,537 1,714,523 1,719,060 282 December 31, 2023 Commercial & industrial $ — — — — 120,541 120,541 — Commercial, secured by real estate: Owner occupied — — 72 72 206,633 206,705 72 Non-owner occupied 2,645 — — 2,645 498,463 501,108 — Farms — — — — 37,367 37,367 — Multi-family — — — — 240,033 240,033 — Construction loans secured by 1-4 family dwellings — — — — 9,058 9,058 — Construction loans secured by other real estate — — — — 111,373 111,373 — Residential real estate Secured by senior liens on 1-4 family dwellings 1,020 414 29 1,463 400,563 402,026 — Secured by junior liens on 1-4 family dwellings 27 — — 27 19,972 19,999 — Home equity line-of-credit loans 174 30 — 204 38,375 38,579 — Consumer 136 — — 136 25,464 25,600 — Agricultural — — — — 11,000 11,000 — Other 82 — — 82 — 82 — Total $ 4,084 444 101 4,629 1,718,842 1,723,471 72
Financing Receivable, Modified [Table Text Block]	Combination - Combination - Interest Rate Extended Principal Payment Extended Maturity and Interest Rate Reduction and Total Percent of Reduction Maturity Forgiveness Deferral Payment Deferral Payment Deferral Modifications Total Class Three Months Ended September 30, 2024 Residential real estate, secured by senior liens on 1-4 family dwellings — — — — — — — — % Consumer — — — — — — — — % Total $ — — — — — — — Nine Months Ended September 30, 2024 Residential real estate, secured by senior liens on 1-4 family dwellings — — — — — 21 21 0.01 % Consumer — — — — 29 — 29 0.13 % Total $ — — — — 29 21 50

Note 5 - Purchased Credit Det_2

Note 5 - Purchased Credit Deteriorated Loans (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Loans Acquired Through Merger [Table Text Block]	Purchase price of loans at acquisition 2,811 Allowance for credit losses at acquisition 189 Non-credit discount (premium) at acquisition 253 Par value of acquired loans at acquisition $ 3,253
Loans Acquired Through Merger, Classification of Purchased Deteriorated Loans [Table Text Block]	Commercial & industrial $ 182 Commercial, secured by real estate 373 Residential real estate 2,379 Total $ 2,934
Outstanding Balance and Carrying Amount for Credit Deteriorating Loans [Table Text Block]	Outstanding balance $ 3,185 Carrying amount 2,934
Accretable Discount on Purchased Credit Deteriorated Loans [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Accretable discount, beginning of period $ 1,159 — 1,467 — Accretable discount acquired during period from merger with EFBI — — 253 — Less loans transferred to held-for-sale — — 396 — Less accretion 17 — 182 — Accretable discount, end of period $ 1,142 — 1,142 —

Note 6 - Affordable Housing T_2

Note 6 - Affordable Housing Tax Credit Limited Partnership Investments (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Activity in Affordable Housing Program Obligation [Table Text Block]	September 30, December 31, 2024 2023 Affordable housing tax credit investment $ 18,950 16,950 Less amortization 5,721 4,626 Net affordable housing tax credit investment $ 13,229 12,324 Unfunded commitment $ 4,775 4,527 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Tax credits and other tax benefits recognized $ 450 438 1,338 1,302 Tax credit amortization expense included in provision for income taxes 355 362 1,096 1,080

Note 7 - Deposits (Tables)

Note 7 - Deposits (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Time Deposit Maturities [Table Text Block]	September 30, December 31, 2024 2023 Demand deposits $ 446,626 462,267 Interest-bearing demand and money fund deposits 571,452 643,989 Savings deposits 365,781 379,162 IRA and time certificates 533,146 338,971 Total $ 1,917,005 1,824,389
Schedule of Time Deposit Maturity [Table Text Block]	Three months or less $ 94,032 Over three through six months 86,915 Over six through twelve months 195,593 October 1, 2024 - September 30, 2025 376,540 October 1, 2025 - September 30, 2026 145,448 October 1, 2026 - September 30, 2027 7,613 October 1, 2027 - September 30, 2028 1,586 October 1, 2028 - September 30, 2029 1,477 Thereafter 482 $ 533,146

Note 8 - Borrowings (Tables)

Note 8 - Borrowings (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	September 30, 2024 December 31, 2023 Amount Rate Amount Rate Term loan $ 10,662 4.25 % $ 12,154 4.25 % FHLB long-term advances 145,000 4.62 % 100,969 4.87 % $ 155,662 4.60 % $ 113,123 4.80 %
Schedule of Maturities of Long-Term Debt [Table Text Block]	September 30, December 31, 2024 2023 Maturing within one year $ 10,662 4,988 Maturing after one year through two years 25,000 13,135 Maturing after two years through three years 35,000 25,000 Maturing after three years through four years 45,000 25,000 Maturing after four years through five years 30,000 25,000 Thereafter 10,000 20,000 Total $ 155,662 113,123
Schedule of Short-Term Debt [Table Text Block]	September 30, 2024 December 31, 2023 Amount Rate Amount Rate Lines of credit $ — — % $ 21,395 6.00 % FHLB short-term advances — — % 76,000 5.53 % $ — — % $ 97,395 5.63 %

Note 9 - Leases (Tables)

Note 9 - Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Lease, Cost [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Operating lease expense $ 249 219 714 661 Short-term lease expense 8 16 43 62 Variable lease expense 11 2 31 5 Other 14 15 32 25 Total lease expense $ 282 252 820 753
Lessee, Leases, Other Information [Table Text Block]	Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 779 Right-of-use assets obtained in exchange for new operating lease liabilities $ 62 Weighted average remaining lease term in years for operating leases 33.3 Weighted average discount rate for operating leases 3.65 %

Note 10 - Income Taxes (Tables)

Note 10 - Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Statutory tax rate 21.0 % 21.0 % 21.0 % 21.0 % Increase (decrease) resulting from: Tax exempt interest (0.6 )% (0.7 )% (1.0 )% (0.6 )% Tax exempt income on bank-owned life insurance (2.6 )% (1.2 )% (3.2 )% (1.1 )% Captive insurance premium income (1.4 )% (0.5 )% (2.5 )% (0.7 )% Affordable housing tax credit limited partnerships (1.8 )% (1.5 )% (2.9 )% (1.4 )% Nondeductible merger-related expenses 0.2 % 1.7 % 1.6 % 0.7 % Other, net 0.2 % 0.1 % 0.3 % 0.3 % Effective tax rate 15.0 % 18.9 % 13.3 % 18.2 %

Note 11 - Commitments and Con_2

Note 11 - Commitments and Contingent Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Fair Value, off-Balance-Sheet Risks [Table Text Block]	September 30, 2024 December 31, 2023 Commitments to extend credit: Commercial loans $ 39,257 28,111 Other loans Fixed rate 30,368 15,349 Adjustable rate 2,162 1,946 Unused lines of credit: Fixed rate 14,360 21,532 Adjustable rate 240,896 184,056 Unused overdraft protection amounts on demand accounts 16,333 16,418 Standby letters of credit 5 5 Total commitments $ 343,381 267,417
Schedule of Fair Value, off-Balance-Sheet Allowance for Credit Losses [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Balance, beginning of period $ 362 381 281 — Impact of adopting ASC 326 — — — 571 Acquisition of Eagle Financial Bancorp, Inc. — — 48 — Provision for (recovery of) credit losses (22 ) (123 ) 11 (313 ) Balance, end of period $ 340 258 340 258

Note 12 - Accumulated Other C_2

Note 12 - Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, Changes in Changes in Unrealized Pension Plan Unrealized Pension Plan Losses on Assets and Losses on Assets and Available-for- Benefit Available-for- Benefit Sale Debt Securities Obligations Total Sale Debt Securities Obligations Total 2024 Balance at beginning of period $ (22,794 ) (55 ) (22,849 ) (22,281 ) (55 ) (22,336 ) Other comprehensive income (loss), net of taxes 7,069 — 7,069 6,387 — 6,387 Reclassifications — — — 169 — 169 Balance at end of period $ (15,725 ) (55 ) (15,780 ) (15,725 ) (55 ) (15,780 ) 2023 Balance at beginning of period $ (27,744 ) (27 ) (27,771 ) (29,927 ) (27 ) (29,954 ) Other comprehensive (loss) income, net of taxes (2,941 ) — (2,941 ) (758 ) — (758 ) Balance at end of period $ (30,685 ) (27 ) (30,712 ) (30,685 ) (27 ) (30,712 )
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	Three Months Ended Nine Months Ended Affected Line Item in the September 30, September 30, Consolidated Condensed 2024 2023 2024 2023 Statements of Income Realized losses from sales of debt securities, available-for-sale $ — — (214 ) — Net losses from sales of debt securities, available-for-sale Income tax benefit — — (45 ) — Provision for income taxes Reclassification adjustment, net of taxes $ — — (169 ) —

Note 13 - Retirement Plans (Tab

Note 13 - Retirement Plans (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Costs of Retirement Plans [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Qualified noncontributory defined benefit retirement plan $ 350 267 1,004 944 401(k) plan 210 164 630 529

Note 14 - Stock Based Compens_2

Note 14 - Stock Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	2024 2023 Weighted Weighted Average Average Grant Date Grant Date Shares Fair Value Shares Fair Value Nonvested at January 1, 79,017 $ 17.94 58,314 $ 17.99 Granted 41,703 13.87 44,150 17.84 Vested (36,127 ) 16.39 (23,447 ) 17.89 Forfeited — — — — Nonvested at September 30, 84,593 $ 16.59 79,017 $ 17.94
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Restricted stock expense $ 94 82 501 480 Tax effect 20 18 105 101

Note 15 - Earnings Per Common_2

Note 15 - Earnings Per Common Share (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Net income $ 4,532 4,070 7,372 12,921 Less allocation of earnings and dividends to participating securities 28 29 46 92 Net income allocated to common shareholders $ 4,504 4,041 7,326 12,829 Weighted average common shares outstanding, gross 14,187,951 11,117,737 13,846,175 11,173,810 Less average participating securities 84,593 79,017 84,593 79,625 Adjusted weighted average number of shares outstanding used in the calculation of basic and diluted earnings per common share 14,103,358 11,038,720 13,761,582 11,094,185 Earnings per common share: Basic $ 0.31 0.37 0.53 1.16 Diluted 0.31 0.37 0.53 1.16

Note 16 - Fair Value Measurem_2

Note 16 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block]	Fair Value Measurements at the End of the Reporting Period Using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Fair Value Identical Assets Inputs Inputs Measurements (Level 1) (Level 2) (Level 3) September 30, 2024 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 94 94 — — Mutual funds measured at net asset value 1,294 1,294 — — Debt securities, available-for-sale: U.S. Treasury notes 65,572 65,572 — — U.S. Agency notes 83,308 — 83,308 — Corporate bonds 6,862 — 6,862 — U.S. Agency mortgage-backed securities 68,339 — 68,339 — Municipal securities: Non-taxable 4,374 — 4,374 — Taxable 34,167 — 34,167 — Total recurring fair value measurements $ 264,010 66,960 197,050 — Nonrecurring fair value measurements: Individually evaluated collateral dependent loans $ 1,678 — — 1,678 Total nonrecurring fair value measurements $ 1,678 — — 1,678 December 31, 2023 Recurring fair value measurements: Equity securities with a readily determinable fair value: Equity securities $ 96 96 — — Mutual funds measured at net asset value 1,240 1,240 — — Debt securities, available-for-sale: U.S. Treasury notes 68,202 68,202 — — U.S. Agency notes 80,901 — 80,901 — Corporate bonds 6,534 — 6,534 — U.S. Agency mortgage-backed securities 72,790 — 72,790 — Municipal securities: Non-taxable 7,171 — 7,171 — Taxable 41,003 — 41,003 — Total recurring fair value measurements $ 277,937 69,538 208,399 — Nonrecurring fair value measurements: Individually evaluated collateral dependent loans $ — — — — Total nonrecurring fair value measurements $ — — — —
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	Range Valuation Unobservable Weighted Fair Value Technique Inputs High Low Average September 30, 2024 Individually evaluated collateral dependent loans $ 1,678 Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable December 31, 2023 Individually evaluated collateral dependent loans $ — Estimated sales price Adjustments for comparable properties, discounts to reflect current market conditions Not applicable
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at the End of the Reporting Period Using Quoted Prices Significant in Active Other Significant Markets for Observable Unobservable Carrying Fair Identical Assets Inputs Inputs Amount Value (Level 1) (Level 2) (Level 3) September 30, 2024 FINANCIAL ASSETS: Cash and cash equivalents $ 39,374 39,374 39,374 — — Debt securities, held-to-maturity, net 18,730 17,675 — 17,675 — Loans, net 1,707,193 1,700,822 — — 1,700,822 Loans held-for-sale 35,687 35,687 — 35,687 — Accrued interest receivable 9,450 9,450 — 9,450 — FINANCIAL LIABILITIES: Deposits 1,917,005 1,930,109 1,383,859 546,250 — Short-term borrowings — — — — — Long-term debt 155,662 155,964 — 155,964 — Accrued interest payable 2,127 2,127 — 2,127 — December 31, 2023 FINANCIAL ASSETS: Cash and cash equivalents $ 39,723 39,723 39,723 — — Debt securities, held-to-maturity, net 16,858 15,679 — — 15,679 Loans, net 1,712,946 1,534,406 — — 1,534,406 Accrued interest receivable 8,405 8,405 — 8,405 — FINANCIAL LIABILITIES: Deposits 1,824,389 1,824,105 1,485,418 338,687 — Short-term borrowings 97,395 97,395 — 97,395 — Long-term debt 113,123 112,986 — 112,986 — Accrued interest payable 1,697 1,697 — 1,697 — The methodology to derive the fair value of loans at September 30, 2024 is consistent with the methodology utilized to determine the fair value of loans acquired in the Company’s recent acquisitions of CNNB and EFBI The fair values of off-balance-sheet financial instruments such as loan commitments and letters of credit are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements. The fair values of such instruments were not material at September 30, 2024 and December 31, 2023.

Note 1 - Basis of Presentatio_2

Note 1 - Basis of Presentation - Schedule of Error Corrections and Prior Period Adjustments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Carrying amount	$ 1,719,060		$ 1,723,471			$ 1,401,278
ACL on loans	(11,867)	$ (11,270)	(10,525)	$ (7,932)	$ (7,956)	(5,646)
ACL on debt securities, held to maturity	(7)		(5)			0
Deferred tax assets, net						6,639
ACL on off-balance sheet credit exposures	340	362	281	$ 258	381	0
Retained earnings	$ 138,325		140,017			139,249
Cumulative Effect, Period of Adoption, Adjustment [Member]
ACL on loans						(2,196)
ACL on off-balance sheet credit exposures		$ 0	$ 0		$ 0	571
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Carrying amount						341
ACL on loans						(2,196)
ACL on debt securities, held to maturity						(7)
Deferred tax assets, net						511
ACL on off-balance sheet credit exposures						571
Retained earnings						(1,922)
Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member]
Carrying amount						1,401,619
ACL on loans						(7,842)
ACL on debt securities, held to maturity						(7)
Deferred tax assets, net						7,150
ACL on off-balance sheet credit exposures						571
Retained earnings						$ 137,327

Note 2 - Business Combination_2

Note 2 - Business Combinations (Details Textual)			3 Months Ended		9 Months Ended
	Apr. 12, 2024 USD ($) $ / shares shares	Nov. 01, 2023 USD ($) $ / shares shares	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)
Business Combination, Acquisition Related Costs			$ 281,000	$ 302,000	$ 3,376,000	$ 742,000
Cincinnati Bancorp, Inc. [Member]
Business Acquisition, Stock To Be Received, Shares (in shares) | shares		0.9274
Business Acquisition, Cash For Stock Options (in dollars per share) | $ / shares		$ 17.21
Business Acquisition, Limitation of Stock, Percent		80%
Business Acquisition, Limitation of Cash, Percent		20%
Business Combination, Acquired Receivable, Fair Value		$ 231,900,000
Business Combination, Acquired Receivables, Gross Contractual Amount		258,600,000
Business Combination, Acquired Receivables, Estimated Uncollectible		$ 1,722,000,000
Business Combination, Acquisition Related Costs			10,000	290,000	332,000	705,000
Cincinnati Bancorp, Inc. [Member] | Core Deposits [Member]
Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life (Year)		10 years
Cincinnati Bancorp, Inc. [Member] | Cincinnati, Ohio [Member]
Business Combination, Number of Operating Branches		4
Cincinnati Bancorp, Inc. [Member] | Florence, Kentucky [Member]
Business Combination, Number of Operating Branches		1
Eagle Financial Bancorp, Inc. [Member]
Business Acquisition, Stock To Be Received, Shares (in shares) | shares	1.1401
Business Acquisition, Cash For Stock Options (in dollars per share) | $ / shares	$ 19.1
Business Combination, Acquired Receivable, Fair Value	$ 101,700,000
Business Combination, Acquired Receivables, Gross Contractual Amount	$ 112,500,000
Business Combination, Acquired Receivables, Estimated Uncollectible			763,000		763,000
Business Combination, Acquisition Related Costs			$ 271,000	$ 12,000	$ 3,044,000	$ 37,000
Eagle Financial Bancorp, Inc. [Member] | Minimum [Member]
Business Acquisition, Limitation of Stock, Percent	60%
Eagle Financial Bancorp, Inc. [Member] | Maximum [Member]
Business Acquisition, Limitation of Stock, Percent	70%
Eagle Financial Bancorp, Inc. [Member] | Core Deposits [Member]
Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life (Year)	9 years
Eagle Financial Bancorp, Inc. [Member] | Cincinnati, Ohio [Member]
Business Combination, Number of Operating Branches	3

Note 2 - Business Combination_3

Note 2 - Business Combinations - Identifiable Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2024	Dec. 31, 2023
Goodwill Resulting From Merger	$ 90,209		$ 90,209	$ 79,509
Cincinnati Bancorp, Inc. [Member]
Cash consideration			9,475	9,475
Common stock (2,042,598 shares issued at $13.99 per share)			28,576	28,576
Fair value of total consideration transferred			38,051	38,051
Cash and cash equivalents	11,368		11,368	11,368
Debt securities, available-for-sale	5,210		5,210	5,210
Federal Home Loan Bank stock	7,508		7,508	7,508
Loans, net	235,960		235,960	236,692
Loans, net			(732)
Premises and equipment	2,767		2,767	2,767
Operating lease right-of-use assets	64		64	64
Core deposit and other intangibles	8,391		8,391	8,391
Bank owned life insurance	4,413		4,413	4,413
Deferred income taxes	4,533		4,533	4,451
Other assets	13,072		13,072	12,950
Other assets			122
Total identifiable assets acquired	293,286		293,286	293,814
Total identifiable assets acquired			(528)
Deposits	210,532		210,532	210,532
Short-term borrowings	55,999		55,999	55,999
Long-term debt	5,963		5,963	5,963
Operating lease liabilities	64		64	68
Operating lease liabilities			(4)
Other liabilities	3,489		3,489	3,489
Total liabilities assumed	276,047		276,047	276,051
Total liabilities assumed			(4)
Total Identifiable Net Assets Acquired	17,239		17,239	17,763
Total Identifiable Net Assets Acquired			(524)
Goodwill Resulting From Merger	20,812		20,812	$ 20,288
Goodwill Resulting From Merger			524
Total liabilities assumed			(4)
Eagle Financial Bancorp, Inc. [Member]
Cash consideration	10,173	$ 10,256
Common stock (2,042,598 shares issued at $13.99 per share)	12,187	12,891
Fair value of total consideration transferred	22,360	23,147
Cash and cash equivalents	8,029	8,029	8,029
Debt securities, available-for-sale	698	698	698
Federal Home Loan Bank stock	4,334	4,334	4,334
Loans, net	127,700	127,700	127,700
Premises and equipment	3,427	3,427	3,427
Operating lease right-of-use assets	48	48	48
Core deposit and other intangibles	3,760	3,760	3,760
Bank owned life insurance	3,004	3,004	3,004
Deferred income taxes	4,368	1,813	4,368
Other assets	3,072	2,590	3,072
Other assets	482
Total identifiable assets acquired	158,440	155,403	158,440
Total identifiable assets acquired	3,037
Deposits	132,435	132,435	132,435
Other liabilities	772	773	772
Total liabilities assumed	146,255	146,256	146,255
Total liabilities assumed	(1)
Total Identifiable Net Assets Acquired	12,185	9,147	12,185
Total Identifiable Net Assets Acquired	3,038
Goodwill Resulting From Merger	10,175	14,000	10,175
Goodwill Resulting From Merger	(3,825)
Cash consideration	(83)
Common stock (918,128 shares issued at $14.04 per share)	(704)
Fair value of total consideration transferred	(787)
Deferred income taxes	2,555
Short-term borrowings	13,000	13,000	13,000
Operating lease liabilities	48	$ 48	$ 48
Other liabilities	(1)
Total liabilities assumed	$ (1)

Note 2 - Business Combination_4

Note 2 - Business Combinations - Identifiable Assets Acquired and Liabilities Assumed (Details) (Parentheticals)	3 Months Ended	9 Months Ended
	Sep. 30, 2024 $ / shares shares	Sep. 30, 2024 $ / shares shares
Cincinnati Bancorp, Inc. [Member]
Shares issued (in shares) | shares		2,042,598
Price per share (in dollars per share) | $ / shares	$ 13.99	$ 13.99
Shares issued (in shares) | shares		2,042,598
Price per share (in dollars per share) | $ / shares	$ 13.99	$ 13.99
Eagle Financial Bancorp, Inc. [Member]
Shares issued (in shares) | shares	918,128
Price per share (in dollars per share) | $ / shares	$ 14.04	14.04
Shares issued (in shares) | shares	918,128
Price per share (in dollars per share) | $ / shares	$ 14.04	$ 14.04

Note 3 - Investment Securitie_2

Note 3 - Investment Securities (Details Textual) $ in Thousands	3 Months Ended
	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Assets [Abstract]
Other Assets	$ 39,109	$ 30,643
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss	$ 1,230	$ 1,070
Debt Securities Available For Sale Total Number Of Positions	167	207
Debt Securities, Available-for-Sale, Unrealized Loss Position, Number of Positions	161	176
Debt Securities, Available-for-Sale, Term (Year)	3 years 3 months 18 days
Debt Securities, Available-for-Sale, Excluding Accrued Interest, Allowance for Credit Loss, Period Increase (Decrease)	$ 0
Debt Securities, Available-for-Sale	$ 262,622	$ 276,601
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Deposits [Member] | Asset Pledged as Collateral [Member]
Debt Securities, Available-for-Sale	$ 148,700	$ 124,400

Note 3 - Investment Securitie_3

Note 3 - Investment Securities - Amortized Cost and Estimated Fair Value of Debt Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale, Amortized Cost	$ 282,527	$ 304,805
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax	8	3
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	19,913	28,207
Debt securities, available-for-sale, at fair value	262,622	276,601
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss	18,737	16,863
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Gain	10	4
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Loss	1,065	1,188
Debt Securities, Held-to-Maturity, Fair Value	17,682	15,679
US Treasury Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	69,717	74,404
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	4,145	6,202
Debt securities, available-for-sale, at fair value	65,572	68,202
US Government Corporations and Agencies Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	88,668	88,978
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	5,360	8,077
Debt securities, available-for-sale, at fair value	83,308	80,901
Corporate Debt Securities [Member]
Debt Securities, Available-for-Sale, Amortized Cost	7,450	7,450
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	588	916
Debt securities, available-for-sale, at fair value	6,862	6,534
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Debt Securities, Available-for-Sale, Amortized Cost	75,422	81,634
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax	7	2
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	7,090	8,846
Debt securities, available-for-sale, at fair value	68,339	72,790
Nontaxable Municipal Bonds [Member]
Debt Securities, Available-for-Sale, Amortized Cost	4,596	7,416
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	222	245
Debt securities, available-for-sale, at fair value	4,374	7,171
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss	15,454	13,580
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Gain	10	4
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Loss	765	872
Debt Securities, Held-to-Maturity, Fair Value	14,699	12,712
Taxable Municipal Bonds [Member]
Debt Securities, Available-for-Sale, Amortized Cost	36,674	44,923
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Gain, before Tax	1	1
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	2,508	3,921
Debt securities, available-for-sale, at fair value	34,167	41,003
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss	3,283	3,283
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Gain	0	0
Debt Securities, Held-to-Maturity, Accumulated Unrecognized Loss	300	316
Debt Securities, Held-to-Maturity, Fair Value	$ 2,983	$ 2,967

Note 3 - Investment Securitie_4

Note 3 - Investment Securities - Schedule of Unrealized Loss Position (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 1,982	$ 2,274
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	6	26
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	260,205	273,213
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	19,907	28,181
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, Less Than 12 Months, Fair Value	0	6,012
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, Less Than 12 Months, Accumulated Loss	0	476
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	14,690	8,941
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	1,065	712
US Treasury Securities [Member]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	1,982	0
US Government Agencies Debt Securities [Member]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	6	0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	63,590	68,202
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	4,139	6,202
US Government Corporations and Agencies Securities [Member]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	0	0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	83,308	80,901
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	5,360	8,077
Corporate Debt Securities [Member]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	0	734
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	16
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	6,862	5,800
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	588	900
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	0	0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	68,025	72,287
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	7,090	8,846
Nontaxable Municipal Bonds [Member]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	0	1,540
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	10
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	4,374	5,631
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	222	235
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, Less Than 12 Months, Fair Value	0	6,012
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, Less Than 12 Months, Accumulated Loss	0	476
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	11,707	5,975
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	765	396
Taxable Municipal Bonds [Member]
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months	0	0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer	34,046	40,392
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	2,508	3,921
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, Less Than 12 Months, Fair Value	0	0
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, Less Than 12 Months, Accumulated Loss	0	0
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	2,983	2,966
Debt Security, Held-to-Maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 300	$ 316

Note 3 - Investment Securitie_5

Note 3 - Investment Securities - Contractual Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, Year One	$ 25,093
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, Year One	24,668
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity, Allocated and Single Maturity Date, Year One	1,163
Debt Securities, Held-to-Maturity, Fair Value, Maturity, Allocated and Single Maturity Date, Year One	1,158
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year One Through Five	153,392
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, after Year One Through Five	143,285
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity, Allocated and Single Maturity Date, after Year One through Five	1,301
Debt Securities, Held-to-Maturity, Fair Value, Maturity, Allocated and Single Maturity Date, after Year One Through Five	1,278
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year 5 Through 10	28,620
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, after Year 5 Through 10	26,331
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity, Allocated and Single Maturity Date, after Year 5 through 10	10,459
Debt Securities, Held-to-Maturity, Fair Value, Maturity, Allocated and Single Maturity Date, after Year 5 Through 10	9,919
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year 10	0
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, after Year 10	0
Debt Securities, Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss, Maturity, Allocated and Single Maturity Date, after Year 10	5,814
Debt Securities, Held-to-Maturity, Fair Value, Maturity, Allocated and Single Maturity Date, after Year 10	5,327
Debt Securities, Available-for-Sale, Maturity, Allocated and Single Maturity Date, Amortized Cost	207,105
Debt Securities, Available-for-Sale, Maturity, Allocated and Single Maturity Date, Fair Value	194,284
Debt Securities, Held-to-maturity, Amortized Cost	18,737
Debt Securities, Held-to-maturity, Fair Value	17,682
Debt Securities, Available-for-Sale, Amortized Cost	282,527	$ 304,805
Debt Securities, Available-for-Sale	262,622	276,601
Debt Securities, Held-to-Maturity, Amortized Cost, before Allowance for Credit Loss	18,737	16,863
Debt Securities, Held-to-Maturity, Fair Value	17,682	15,679
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Debt Securities, Available-for-Sale, Without Maturity, Amortized Cost	75,422
Debt Securities, Available-for-Sale, Without Maturity, Fair Value	68,338
Debt Securities, Held-to-maturity, without single maturity date, Amortized Cost	0
Debt Securities, Held-to-maturity, without single maturity date, Fair Value	0
Debt Securities, Available-for-Sale, Amortized Cost	75,422	81,634
Debt Securities, Available-for-Sale	$ 68,339	$ 72,790

Note 3 - Investment Securitie_6

Note 3 - Investment Securities - Sale of Debt Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Proceeds from sales of debt securities, available-for-sale	$ 0	$ 0	$ 9,615	$ 0
Gross realized gains	0	0	0	0
Gross realized losses	$ 0	$ 0	$ 214	$ 0

Note 3 - Investment Securitie_7

Note 3 - Investment Securities - Amortized Cost of Marketable Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Equity Securities, FV-NI, Amortized Cost	$ 1,452		$ 1,452		$ 1,425
Equity Securities, FV-NI, Fair Value	1,388		1,388		1,336
Net gains (losses) recognized during the period on equity securities	49	$ (33)	25	$ (78)
Less net losses recognized during the period on equity securities sold during the period	0	0	0	(61)
Net unrealized gains (losses) recognized during the reporting period on equity securities still held at period end	49	$ (33)	25	$ (17)
Mutual Fund [Member]
Equity Securities, FV-NI, Amortized Cost	1,442		1,442		1,415
Equity Securities, FV-NI, Fair Value	1,294		1,294		1,240
Equity Securities [Member]
Equity Securities, FV-NI, Amortized Cost	10		10		10
Equity Securities, FV-NI, Fair Value	$ 94		$ 94		$ 96

Note 4 - Loans (Details Textual

Note 4 - Loans (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Unamortized Loan Cost (Fee)	$ 861,000		$ 181,000
Financing Receivable, Accrued Interest, after Allowance for Credit Loss	8,220		$ 7,330
Financing Receivable, Nonaccrual, Interest Income	67,000	$ 1,000
Financing Receivable, Accrued Interest, Writeoff	$ 36,000	$ 0
Financing Receivable, Nonaccrual to Outstanding, Percent	0.17%		0%
Financing Receivable, Allowance for Credit Loss to Outstanding, Percent	0.69%		0.61%
Mortgage Loans in Process of Foreclosure, Amount	$ 54,000		$ 0
Federal Home Loan Mortgage Corporation and Other Investors [Member]
Unpaid Principal Balance Of Loans Serviced For Others	$ 335,100		$ 391,800
Commercial and Industrial Portfolio Segment [Member] | Minimum [Member]
Loans and Leases Receivable, Term (Year)	1 year
Commercial and Industrial Portfolio Segment [Member] | Maximum [Member]
Loans and Leases Receivable, Term (Year)	10 years
Commercial Real Estate Portfolio Segment [Member] | Minimum [Member]
Loans and Leases Receivable, Term (Year)	5 years
Financing Receivable, Periodic Payment Terms, Balloon Payment Period (Year)	1 year
Financing Receivable, Variable Rates Of Interest, Adjustment Period (Year)	1 year
Loan And Lease Receivable, Ratio Of Loan To Appraised Value	0.75
Commercial Real Estate Portfolio Segment [Member] | Maximum [Member]
Loans and Leases Receivable, Term (Year)	25 years
Financing Receivable, Periodic Payment Terms, Balloon Payment Period (Year)	10 years
Financing Receivable, Variable Rates Of Interest, Adjustment Period (Year)	10 years
Loan And Lease Receivable, Ratio Of Loan To Appraised Value	0.85
Residential Portfolio Segment [Member] | Home Equity Line-of-credit loans [Member]
Financing Receivable, Amortization Period (Year)	5 years
Residential Portfolio Segment [Member] | Minimum [Member]
Financing Receivable, Variable Rates Of Interest, Adjustment Period (Year)	1 year
Loan And Lease Receivable, Ratio Of Loan To Appraised Value	0.80
Financing Receivable, Amortization Period (Year)	5 years
Residential Portfolio Segment [Member] | Maximum [Member]
Financing Receivable, Variable Rates Of Interest, Adjustment Period (Year)	15 years
Financing Receivable, Amortization Period (Year)	30 years

Note 4 - Loans - Loan Classific

Note 4 - Loans - Loan Classification (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	$ 1,719,060		$ 1,723,471			$ 1,401,278
Less allowance for credit losses	11,867	$ 11,270	10,525	$ 7,932	$ 7,956	5,646
Loans, net	1,707,193		1,712,946
Commercial and Industrial Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	119,215		120,541
Less allowance for credit losses	1,332	1,568	1,039	1,067	1,065	1,300
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	1,103,506		1,105,644
Less allowance for credit losses	6,486	6,228	5,414	4,953	5,023	3,609
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	216,262		206,705
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	509,978		501,108
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	38,005		37,367
Commercial Real Estate Portfolio Segment [Member] | Multifamily [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	239,645		240,033
Commercial Real Estate Portfolio Segment [Member] | Construction Loans Secured by 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	15,341		9,058
Commercial Real Estate Portfolio Segment [Member] | Construction Loans Secured By Other Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	84,275		111,373
Residential Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	460,559		460,604
Less allowance for credit losses	3,794	3,222	3,816	1,447	1,326	624
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	395,906		402,026
Residential Portfolio Segment [Member] | Secured By Junior Liens on 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	21,683		19,999
Residential Portfolio Segment [Member] | Home Equity Line-of-credit loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	42,970		38,579
Consumer Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	22,113		25,600
Less allowance for credit losses	231	212	238	460	535	86
Agricultural Portfolio [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	13,171		11,000
Less allowance for credit losses	22	38	18	5	5	22
Other Loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	496		82
Less allowance for credit losses	$ 2	$ 2	$ 0	$ 0	$ 2	$ 5

Note 4 - Loans - Schedule of No

Note 4 - Loans - Schedule of Non-accrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Nonaccrual, No Allowance	$ 52	$ 80
Financing Receivable, Nonaccrual	3,001	80
Commercial and Industrial Portfolio Segment [Member]
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member]
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member]
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	2,642	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Financing Receivable, Nonaccrual, No Allowance	52	51
Financing Receivable, Nonaccrual	52	51
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loans [Member]
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	0
Commercial Real Estate Portfolio Segment [Member] | Secured By Junior Liens on 1-4 Family Dwellings [Member]
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans Secured By Other Real Estate [Member]
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	0
Residential Portfolio Segment [Member] | Secured By Junior Liens on 1-4 Family Dwellings [Member]
Financing Receivable, Nonaccrual, No Allowance	0	29
Financing Receivable, Nonaccrual	307	29
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member]
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	0
Residential Portfolio Segment [Member] | Home Equity Line-of-credit loans [Member]
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	0
Consumer Portfolio Segment [Member]
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	0	0
Agricultural Portfolio [Member]
Financing Receivable, Nonaccrual, No Allowance	0	0
Financing Receivable, Nonaccrual	$ 0	$ 0

Note 4 -Loans - Activity In The

Note 4 -Loans - Activity In The Allowance For Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Balance	$ 11,270	$ 7,956	$ 10,525	$ 5,646	$ 5,646
Provision for (recovery of) credit losses	681	10	538	173
Losses charged off	(122)	(59)	(286)	(144)
Recoveries	$ 38	$ 25	$ 139	$ 61
Ratio of net charge-offs to average loans	0.02%	0.01%	0.01%	0.01%
Balance	$ 11,867	$ 7,932	$ 11,867	$ 7,932	10,525
Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				2,196	2,196
Eagle Financial Bancorp, Inc. [Member]
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans	0		188
Provision for (recovery of) credit losses	0		763
Commercial and Industrial Portfolio Segment [Member]
Balance	1,568	1,065	1,039	1,300	1,300
Provision for (recovery of) credit losses	(214)	2	163	294
Losses charged off	(22)	0	(22)	(15)	(15)
Recoveries	$ 0	$ 0	$ 0	$ 0
Ratio of net charge-offs to average loans	0.07%	0%	0.02%	0.02%
Balance	$ 1,332	$ 1,067	$ 1,332	$ 1,067	1,039
Commercial and Industrial Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				(512)	(512)
Commercial and Industrial Portfolio Segment [Member] | Eagle Financial Bancorp, Inc. [Member]
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans	0		101
Provision for (recovery of) credit losses	0		51
Commercial Real Estate Portfolio Segment [Member]
Balance	6,228	5,023	5,414	3,609	3,609
Provision for (recovery of) credit losses	258	(70)	818	(96)
Losses charged off	0	0	0	0	0
Recoveries	$ 0	$ 0	$ 0	$ 0
Ratio of net charge-offs to average loans	0%	0%	0%	0%
Balance	$ 6,486	$ 4,953	$ 6,486	$ 4,953	5,414
Commercial Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				1,440	1,440
Commercial Real Estate Portfolio Segment [Member] | Eagle Financial Bancorp, Inc. [Member]
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans	0		8
Provision for (recovery of) credit losses	0		246
Residential Portfolio Segment [Member]
Balance	3,222	1,326	3,816	624	624
Provision for (recovery of) credit losses	572	125	(576)	(9)
Losses charged off	0	(4)	0	(4)	(4)
Recoveries	$ 0	$ 0	$ 9	$ 0
Ratio of net charge-offs to average loans	0%	0.01%	0%	0%
Balance	$ 3,794	$ 1,447	$ 3,794	$ 1,447	3,816
Residential Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				836	836
Residential Portfolio Segment [Member] | Eagle Financial Bancorp, Inc. [Member]
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans	0		79
Provision for (recovery of) credit losses	0		466
Consumer Portfolio Segment [Member]
Balance	212	535	238	86	86
Provision for (recovery of) credit losses	0	(75)	(32)	(66)
Losses charged off	0	(1)	(43)	(10)	(83)
Recoveries	$ 19	$ 1	$ 68	$ 4
Ratio of net charge-offs to average loans	(0.34%)	0%	(0.14%)	0.03%
Balance	$ 231	$ 460	$ 231	$ 460	238
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				446	446
Consumer Portfolio Segment [Member] | Eagle Financial Bancorp, Inc. [Member]
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans	0		0
Provision for (recovery of) credit losses	0		0
Agricultural Portfolio [Member]
Balance	38	5	18	22	22
Provision for (recovery of) credit losses	41	0	61	(8)
Losses charged off	(57)	0	(57)	0	0
Recoveries	$ 0	$ 0	$ 0	$ 0
Ratio of net charge-offs to average loans	1.82%	0%	0.63%	0%
Balance	$ 22	$ 5	$ 22	$ 5	18
Agricultural Portfolio [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				(9)	(9)
Agricultural Portfolio [Member] | Eagle Financial Bancorp, Inc. [Member]
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans	0		0
Provision for (recovery of) credit losses	0		0
Other Loans [Member]
Balance	2	2	0	5	5
Provision for (recovery of) credit losses	24	28	104	58
Losses charged off	(43)	(54)	(164)	(115)	(166)
Recoveries	$ 19	$ 24	$ 62	$ 57
Ratio of net charge-offs to average loans	26.19%	154.44%	61.65%	106.23%
Balance	$ 2	$ 0	$ 2	$ 0	0
Other Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance				$ (5)	$ (5)
Other Loans [Member] | Eagle Financial Bancorp, Inc. [Member]
Acquisition of Eagle Financial Bancorp, Inc. - PCD Loans	0		0
Provision for (recovery of) credit losses	$ 0		$ 0

Note 4 - Loans - Nonaccrual Loa

Note 4 - Loans - Nonaccrual Loans (Details) - Collateral Pledged [Member] - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
With no related allowance recorded, carrying value	$ 3,240	$ 123
Related allowance	1,273	0
Commercial and Industrial Portfolio Segment [Member]
With no related allowance recorded, carrying value	0	0
Related allowance	0	0
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member]
With no related allowance recorded, carrying value	52	72
Related allowance	0	0
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member]
With no related allowance recorded, carrying value	2,642	0
Related allowance	1,180	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
With no related allowance recorded, carrying value	52	51
Related allowance	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loans [Member]
With no related allowance recorded, carrying value	0	0
Related allowance	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans Secured by 1-4 Family Dwellings [Member]
With no related allowance recorded, carrying value	0	0
Related allowance	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans Secured By Other Real Estate [Member]
With no related allowance recorded, carrying value	0	0
Related allowance	0
Residential Portfolio Segment [Member] | Secured By Junior Liens on 1-4 Family Dwellings [Member]
With no related allowance recorded, carrying value	421	0
Related allowance	52	0
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member]
With no related allowance recorded, carrying value	0	0
Related allowance	0	0
Residential Portfolio Segment [Member] | Home Equity Line-of-credit loans [Member]
With no related allowance recorded, carrying value	73	0
Related allowance	41	0
Consumer Portfolio Segment [Member]
With no related allowance recorded, carrying value	0	0
Related allowance	0	0
Agricultural Portfolio [Member]
With no related allowance recorded, carrying value	0	0
Related allowance	0	0
Other Loans [Member]
With no related allowance recorded, carrying value	0	0
Related allowance	$ 0	$ 0

Note 4 - Loans - Loans by Credi

Note 4 - Loans - Loans by Credit Quality Indicators, Loans Type and Year of Origination (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Current fiscal year	$ 68,775		$ 68,775		$ 181,426
Fiscal Year before Current Fiscal Year	199,883		199,883		330,978
Two Years before Current Fiscal Year	311,266		311,266		300,111
Three Years before Current Fiscal Year	287,660		287,660		189,100
Four Years before Current Fiscal Year	169,599		169,599		119,511
More than Five Years before Current Fiscal Year	474,064		474,064		394,391
Revolving	207,813		207,813		201,785
Revolving converted to term	0		0		6,169
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	1,719,060		1,719,060		1,723,471	$ 1,401,278
Total loans gross charge-offs	122	$ 59	286	$ 144
Commercial and Industrial Portfolio Segment [Member]
Current fiscal year	11,721		11,721		17,169
Fiscal Year before Current Fiscal Year	12,284		12,284		32,331
Two Years before Current Fiscal Year	37,065		37,065		31,061
Three Years before Current Fiscal Year	25,803		25,803		11,531
Four Years before Current Fiscal Year	9,966		9,966		4,324
More than Five Years before Current Fiscal Year	6,998		6,998		5,778
Revolving	15,378		15,378		18,234
Revolving converted to term	0		0		113
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	119,215		119,215		120,541
Current period gross charge offs			0		0
Current period gross charge, Fiscal Year before Current Fiscal Year Write-offs			0		0
Current period gross charge offs, Two Years before Current Fiscal Year			0		0
Current period gross charge offs, Three Years before Current Fiscal Year			22		0
Current period gross charge offs, Four Years before Current Fiscal Year			0		0
Current period gross charge offs, More than Five Years before Current Fiscal Year			0		15
Revolving gross charge-offs			0		0
Revolving converted to term gross write-offs			0		0
Total loans gross charge-offs	22	0	22	15	15
Revolving converted to term gross write-offs			0		0
Commercial and Industrial Portfolio Segment [Member] | Pass [Member]
Current fiscal year	11,721		11,721		17,169
Fiscal Year before Current Fiscal Year	12,284		12,284		30,518
Two Years before Current Fiscal Year	33,311		33,311		29,587
Three Years before Current Fiscal Year	25,803		25,803		11,426
Four Years before Current Fiscal Year	9,878		9,878		2,732
More than Five Years before Current Fiscal Year	6,895		6,895		5,641
Revolving	14,947		14,947		16,919
Revolving converted to term	0		0		113
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	114,839		114,839		114,105
Commercial and Industrial Portfolio Segment [Member] | Special Mention [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	1,966		1,966		1,474
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	1,966		1,966		1,474
Commercial and Industrial Portfolio Segment [Member] | Substandard [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		1,813
Two Years before Current Fiscal Year	1,788		1,788		0
Three Years before Current Fiscal Year	0		0		105
Four Years before Current Fiscal Year	88		88		1,592
More than Five Years before Current Fiscal Year	103		103		137
Revolving	431		431		1,315
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	2,410		2,410		4,962
Commercial and Industrial Portfolio Segment [Member] | Doubtful [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0		0		0
Commercial Real Estate Portfolio Segment [Member]
Current fiscal year	22,944		22,944		99,055
Fiscal Year before Current Fiscal Year	118,628		118,628		208,406
Two Years before Current Fiscal Year	194,140		194,140		156,865
Three Years before Current Fiscal Year	169,573		169,573		109,810
Four Years before Current Fiscal Year	102,689		102,689		94,543
More than Five Years before Current Fiscal Year	354,223		354,223		289,555
Revolving	141,309		141,309		141,354
Revolving converted to term	0		0		6,056
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	1,103,506		1,103,506		1,105,644
Current period gross charge offs			0		0
Current period gross charge, Fiscal Year before Current Fiscal Year Write-offs			0		0
Current period gross charge offs, Two Years before Current Fiscal Year			0		0
Current period gross charge offs, Three Years before Current Fiscal Year			0		0
Current period gross charge offs, Four Years before Current Fiscal Year			0		0
Current period gross charge offs, More than Five Years before Current Fiscal Year			0		0
Revolving gross charge-offs			0		0
Revolving converted to term gross write-offs			0		0
Total loans gross charge-offs	0	0	0	0	0
Revolving converted to term gross write-offs			0		0
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Current fiscal year	22,944		22,944		99,055
Fiscal Year before Current Fiscal Year	118,628		118,628		200,735
Two Years before Current Fiscal Year	182,884		182,884		156,865
Three Years before Current Fiscal Year	168,066		168,066		109,810
Four Years before Current Fiscal Year	102,689		102,689		92,895
More than Five Years before Current Fiscal Year	347,233		347,233		283,564
Revolving	141,309		141,309		141,354
Revolving converted to term	0		0		6,056
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	1,083,753		1,083,753		1,090,334
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		7,671
Two Years before Current Fiscal Year	3,788		3,788		0
Three Years before Current Fiscal Year	1,507		1,507		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	3,361		3,361		3,004
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	8,656		8,656		10,675
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	7,468		7,468		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		1,648
More than Five Years before Current Fiscal Year	3,629		3,629		2,987
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	11,097		11,097		4,635
Commercial Real Estate Portfolio Segment [Member] | Doubtful [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0		0		0
Residential Portfolio Segment [Member]
Current fiscal year	27,265		27,265		55,232
Fiscal Year before Current Fiscal Year	61,660		61,660		83,957
Two Years before Current Fiscal Year	75,637		75,637		107,120
Three Years before Current Fiscal Year	88,956		88,956		62,394
Four Years before Current Fiscal Year	54,192		54,192		19,208
More than Five Years before Current Fiscal Year	112,155		112,155		98,723
Revolving	40,694		40,694		33,970
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	460,559		460,559		460,604
Current period gross charge offs			0		0
Current period gross charge, Fiscal Year before Current Fiscal Year Write-offs			0		0
Current period gross charge offs, Two Years before Current Fiscal Year			0		0
Current period gross charge offs, Three Years before Current Fiscal Year			0		0
Current period gross charge offs, Four Years before Current Fiscal Year			0		4
Current period gross charge offs, More than Five Years before Current Fiscal Year			0		0
Revolving gross charge-offs			0		0
Revolving converted to term gross write-offs			0		0
Total loans gross charge-offs	0	4	0	4	4
Revolving converted to term gross write-offs			0		0
Residential Portfolio Segment [Member] | Pass [Member]
Current fiscal year	27,265		27,265		55,232
Fiscal Year before Current Fiscal Year	61,429		61,429		83,511
Two Years before Current Fiscal Year	75,446		75,446		107,120
Three Years before Current Fiscal Year	88,665		88,665		62,177
Four Years before Current Fiscal Year	53,705		53,705		19,208
More than Five Years before Current Fiscal Year	108,750		108,750		95,643
Revolving	40,522		40,522		33,800
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	455,782		455,782		456,691
Residential Portfolio Segment [Member] | Special Mention [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	235		235		18
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	235		235		18
Residential Portfolio Segment [Member] | Substandard [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	231		231		446
Two Years before Current Fiscal Year	191		191		0
Three Years before Current Fiscal Year	291		291		217
Four Years before Current Fiscal Year	487		487		0
More than Five Years before Current Fiscal Year	3,170		3,170		3,062
Revolving	172		172		170
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	4,542		4,542		3,895
Residential Portfolio Segment [Member] | Doubtful [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0		0		0
Consumer Portfolio Segment [Member]
Current fiscal year	5,895		5,895		8,087
Fiscal Year before Current Fiscal Year	5,840		5,840		5,820
Two Years before Current Fiscal Year	4,040		4,040		4,868
Three Years before Current Fiscal Year	3,174		3,174		4,671
Four Years before Current Fiscal Year	2,434		2,434		1,390
More than Five Years before Current Fiscal Year	659		659		304
Revolving	71		71		460
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	22,113		22,113		25,600
Current period gross charge offs			0		0
Current period gross charge, Fiscal Year before Current Fiscal Year Write-offs			1		0
Current period gross charge offs, Two Years before Current Fiscal Year			39		62
Current period gross charge offs, Three Years before Current Fiscal Year			3		21
Current period gross charge offs, Four Years before Current Fiscal Year			0		0
Current period gross charge offs, More than Five Years before Current Fiscal Year			0		0
Revolving gross charge-offs			0		0
Revolving converted to term gross write-offs			0		0
Total loans gross charge-offs	0	1	43	10	83
Revolving converted to term gross write-offs			0		0
Consumer Portfolio Segment [Member] | Pass [Member]
Current fiscal year	5,895		5,895		8,087
Fiscal Year before Current Fiscal Year	5,840		5,840		5,820
Two Years before Current Fiscal Year	4,015		4,015		4,868
Three Years before Current Fiscal Year	3,163		3,163		4,671
Four Years before Current Fiscal Year	2,434		2,434		1,382
More than Five Years before Current Fiscal Year	654		654		304
Revolving	71		71		460
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	22,072		22,072		25,592
Consumer Portfolio Segment [Member] | Special Mention [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0		0		0
Consumer Portfolio Segment [Member] | Substandard [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	25		25		0
Three Years before Current Fiscal Year	11		11		0
Four Years before Current Fiscal Year	0		0		8
More than Five Years before Current Fiscal Year	5		5		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	41		41		8
Consumer Portfolio Segment [Member] | Doubtful [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0		0		0
Agricultural Portfolio [Member]
Current fiscal year	950		950		1,883
Fiscal Year before Current Fiscal Year	1,471		1,471		464
Two Years before Current Fiscal Year	384		384		197
Three Years before Current Fiscal Year	154		154		694
Four Years before Current Fiscal Year	318		318		46
More than Five Years before Current Fiscal Year	29		29		31
Revolving	9,865		9,865		7,685
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	13,171		13,171		11,000
Current period gross charge offs			0		0
Current period gross charge, Fiscal Year before Current Fiscal Year Write-offs			0		0
Current period gross charge offs, Two Years before Current Fiscal Year			0		0
Current period gross charge offs, Three Years before Current Fiscal Year			0		0
Current period gross charge offs, Four Years before Current Fiscal Year			57		0
Current period gross charge offs, More than Five Years before Current Fiscal Year			0		0
Revolving gross charge-offs			0		0
Revolving converted to term gross write-offs			0		0
Total loans gross charge-offs	57	0	57	0	0
Revolving converted to term gross write-offs			0		0
Agricultural Portfolio [Member] | Pass [Member]
Current fiscal year	950		950		1,883
Fiscal Year before Current Fiscal Year	1,471		1,471		464
Two Years before Current Fiscal Year	384		384		197
Three Years before Current Fiscal Year	154		154		694
Four Years before Current Fiscal Year	318		318		46
More than Five Years before Current Fiscal Year	29		29		31
Revolving	9,865		9,865		7,685
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	13,171		13,171		11,000
Agricultural Portfolio [Member] | Special Mention [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0		0		0
Agricultural Portfolio [Member] | Substandard [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0		0		0
Agricultural Portfolio [Member] | Doubtful [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0		0		0
Other Loans [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	496		496		82
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	496		496		82
Current period gross charge offs			0		0
Current period gross charge, Fiscal Year before Current Fiscal Year Write-offs			0		0
Current period gross charge offs, Two Years before Current Fiscal Year			0		0
Current period gross charge offs, Three Years before Current Fiscal Year			0		0
Current period gross charge offs, Four Years before Current Fiscal Year			0		0
Current period gross charge offs, More than Five Years before Current Fiscal Year			0		0
Revolving gross charge-offs			164		166
Revolving converted to term gross write-offs			0		0
Total loans gross charge-offs	43	$ 54	164	$ 115	166
Revolving converted to term gross write-offs			0		0
Other Loans [Member] | Pass [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	496		496		82
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	496		496		82
Other Loans [Member] | Special Mention [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0		0		0
Other Loans [Member] | Substandard [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0		0		0
Other Loans [Member] | Doubtful [Member]
Current fiscal year	0		0		0
Fiscal Year before Current Fiscal Year	0		0		0
Two Years before Current Fiscal Year	0		0		0
Three Years before Current Fiscal Year	0		0		0
Four Years before Current Fiscal Year	0		0		0
More than Five Years before Current Fiscal Year	0		0		0
Revolving	0		0		0
Revolving converted to term	0		0		0
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	$ 0		$ 0		$ 0

Note 4 - Loans - Age Analysis o

Note 4 - Loans - Age Analysis of Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	$ 1,719,060	$ 1,723,471	$ 1,401,278
Financing Receivable, 90 Days or More Past Due, Still Accruing	282	72
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	675	4,084
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	700	444
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	3,162	101
Financial Asset, Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	4,537	4,629
Financial Asset, Not Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	1,714,523	1,718,842
Commercial and Industrial Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	119,215	120,541
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial and Industrial Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial and Industrial Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial and Industrial Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial and Industrial Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial and Industrial Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	119,215	120,541
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	1,103,506	1,105,644
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	216,262	206,705
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	72
Commercial Real Estate Portfolio Segment [Member] | Non-owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	509,978	501,108
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate Portfolio Segment [Member] | Farmland [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	38,005	37,367
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate Portfolio Segment [Member] | Multifamily Loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	239,645	240,033
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans Secured by 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	15,341	9,058
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate Portfolio Segment [Member] | Construction Loans Secured By Other Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	84,275	111,373
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	2,645
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member] | Farmland [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	52	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member] | Multifamily Loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member] | Construction Loans Secured by 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member] | Construction Loans Secured By Other Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member] | Farmland [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member] | Multifamily Loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member] | Construction Loans Secured by 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member] | Construction Loans Secured By Other Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	72
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	2,642	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Farmland [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Multifamily Loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Construction Loans Secured by 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Construction Loans Secured By Other Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	72
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	2,642	2,645
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Past Due [Member] | Farmland [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	52	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Past Due [Member] | Multifamily Loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Past Due [Member] | Construction Loans Secured by 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Past Due [Member] | Construction Loans Secured By Other Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Not Past Due [Member] | Owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	216,262	206,633
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Not Past Due [Member] | Non-owner Occupied [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	507,336	498,463
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Not Past Due [Member] | Farmland [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	37,953	37,367
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Not Past Due [Member] | Multifamily Loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	239,645	240,033
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Not Past Due [Member] | Construction Loans Secured by 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	15,341	9,058
Commercial Real Estate Portfolio Segment [Member] | Financial Asset, Not Past Due [Member] | Construction Loans Secured By Other Real Estate [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	84,275	111,373
Residential Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	460,559	460,604
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	395,906	402,026
Financing Receivable, 90 Days or More Past Due, Still Accruing	198	0
Residential Portfolio Segment [Member] | Secured By Junior Liens on 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	21,683	19,999
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Residential Portfolio Segment [Member] | Home Equity Line-of-credit loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	42,970	38,579
Financing Receivable, 90 Days or More Past Due, Still Accruing	73	0
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	4	1,020
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member] | Secured By Junior Liens on 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	27
Residential Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member] | Home Equity Line-of-credit loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	98	174
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	626	414
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member] | Secured By Junior Liens on 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Residential Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member] | Home Equity Line-of-credit loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	49	30
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	436	29
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Secured By Junior Liens on 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Residential Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member] | Home Equity Line-of-credit loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	73	0
Residential Portfolio Segment [Member] | Financial Asset, Past Due [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	1,066	1,463
Residential Portfolio Segment [Member] | Financial Asset, Past Due [Member] | Secured By Junior Liens on 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	27
Residential Portfolio Segment [Member] | Financial Asset, Past Due [Member] | Home Equity Line-of-credit loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	220	204
Residential Portfolio Segment [Member] | Financial Asset, Not Past Due [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	394,840	400,563
Residential Portfolio Segment [Member] | Financial Asset, Not Past Due [Member] | Secured By Junior Liens on 1-4 Family Dwellings [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	21,683	19,972
Residential Portfolio Segment [Member] | Financial Asset, Not Past Due [Member] | Home Equity Line-of-credit loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	42,750	38,375
Consumer Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	22,113	25,600
Financing Receivable, 90 Days or More Past Due, Still Accruing	11	0
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	25	136
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	25	0
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	11	0
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	61	136
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	22,052	25,464
Agricultural Portfolio [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	13,171	11,000
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Agricultural Portfolio [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Agricultural Portfolio [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Agricultural Portfolio [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Agricultural Portfolio [Member] | Financial Asset, Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Agricultural Portfolio [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	13,171	11,000
Other Loans [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	496	82
Financing Receivable, 90 Days or More Past Due, Still Accruing	0	0
Other Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	496	82
Other Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Other Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	0	0
Other Loans [Member] | Financial Asset, Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	496	82
Other Loans [Member] | Financial Asset, Not Past Due [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	$ 0	$ 0

Note 4 - Loans - Troubled Debt

Note 4 - Loans - Troubled Debt Restructuring On Financing Receivables (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Financing Receivable, Modified in Period, Amount	$ 0	$ 50
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage
Contractual Interest Rate Reduction [Member]
Financing Receivable, Modified in Period, Amount	$ 0	$ 0
Extended Maturity [Member]
Financing Receivable, Modified in Period, Amount	0	0
Principal Forgiveness [Member]
Financing Receivable, Modified in Period, Amount	0	0
Payment Deferral [Member]
Financing Receivable, Modified in Period, Amount	0	0
Extended Maturity and Payment Differential [Member]
Financing Receivable, Modified in Period, Amount	0	29
Interest Rate Reduction and Payment Deferral [Member]
Financing Receivable, Modified in Period, Amount	0	21
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member]
Financing Receivable, Modified in Period, Amount	$ 0	$ 21
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage	0%	0.01%
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member] | Contractual Interest Rate Reduction [Member]
Financing Receivable, Modified in Period, Amount	$ 0	$ 0
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member] | Extended Maturity [Member]
Financing Receivable, Modified in Period, Amount	0	0
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member] | Principal Forgiveness [Member]
Financing Receivable, Modified in Period, Amount	0	0
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member] | Payment Deferral [Member]
Financing Receivable, Modified in Period, Amount	0	0
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member] | Extended Maturity and Payment Differential [Member]
Financing Receivable, Modified in Period, Amount	0	0
Residential Portfolio Segment [Member] | Secured By Senior Liens On 1-4 Family Dwellings [Member] | Interest Rate Reduction and Payment Deferral [Member]
Financing Receivable, Modified in Period, Amount	0	21
Consumer Portfolio Segment [Member]
Financing Receivable, Modified in Period, Amount	$ 0	$ 29
Financing Receivable, Modified in Period, to Total Financing Receivables, Percentage	0%	0.13%
Consumer Portfolio Segment [Member] | Contractual Interest Rate Reduction [Member]
Financing Receivable, Modified in Period, Amount	$ 0	$ 0
Consumer Portfolio Segment [Member] | Extended Maturity [Member]
Financing Receivable, Modified in Period, Amount	0	0
Consumer Portfolio Segment [Member] | Principal Forgiveness [Member]
Financing Receivable, Modified in Period, Amount	0	0
Consumer Portfolio Segment [Member] | Payment Deferral [Member]
Financing Receivable, Modified in Period, Amount	0	0
Consumer Portfolio Segment [Member] | Extended Maturity and Payment Differential [Member]
Financing Receivable, Modified in Period, Amount	0	29
Consumer Portfolio Segment [Member] | Interest Rate Reduction and Payment Deferral [Member]
Financing Receivable, Modified in Period, Amount	$ 0	$ 0

Note 5 - Purchased Credit Det_3

Note 5 - Purchased Credit Deteriorated Loans - Acquisition of Loans (Details) - Eagle Financial Bancorp, Inc. [Member] $ in Thousands	Apr. 12, 2024 USD ($)
Purchase price of loans at acquisition	$ 2,811
Allowance for credit losses at acquisition	189
Non-credit discount (premium) at acquisition	253
Par value of acquired loans at acquisition	$ 3,253

Note 5 - Purchased Credit Det_4

Note 5 - Purchased Credit Deteriorated Loans - Major Classification of Purchased Credit Deteriorated Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	$ 1,719,060	$ 1,723,471	$ 1,401,278
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	1,103,506	1,105,644
Residential Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	460,559	$ 460,604
Eagle Financial Bancorp, Inc. [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	2,934
Eagle Financial Bancorp, Inc. [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Commercial Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	182
Eagle Financial Bancorp, Inc. [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	373
Eagle Financial Bancorp, Inc. [Member] | Financial Asset Acquired with Credit Deterioration [Member] | Residential Portfolio Segment [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	$ 2,379

Note 5 - Purchased Credit Det_5

Note 5 - Purchased Credit Deteriorated Loans - Outstanding Balance and Carrying Amount for Credit Deteriorating Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Outstanding balance	$ 1,707,193	$ 1,712,946
Carrying amount	1,719,060	$ 1,723,471	$ 1,401,278
Eagle Financial Bancorp, Inc. [Member] | Financial Asset Acquired with Credit Deterioration [Member]
Outstanding balance	3,185
Carrying amount	$ 2,934

Note 5 - Purchased Credit Det_6

Note 5 - Purchased Credit Deteriorated Loans - Accretable Discount on Credit Deteriorated Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accretable discount, beginning of period	$ 1,159	$ 0	$ 1,467	$ 0
Accretable discount acquired during period from merger with EFBI	0	0	253	0
Less loans transferred to held-for-sale	0	0	396	0
Less accretion	17	0	182	0
Accretable discount, end of period	$ 1,142	$ 0	$ 1,142	$ 0

Note 6 - Affordable Housing T_3

Note 6 - Affordable Housing Tax Credit Limited Partnership Investments (Details Textual)	9 Months Ended
	Sep. 30, 2024
Unfunded Commitment Duration (Year)	12 years

Note 6 - Affordable Housing T_4

Note 6 - Affordable Housing Tax Credit Limited Partnership Investments - Activity in Affordable Housing Program Obligation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Affordable housing tax credit investment	$ 18,950		$ 18,950		$ 16,950
Less amortization	5,721		5,721		4,626
Net affordable housing tax credit investment	13,229		13,229		12,324
Unfunded commitment	4,775		4,775		$ 4,527
Tax credits and other tax benefits recognized	450	$ 438	1,338	$ 1,302
Tax credit amortization expense included in provision for income taxes	$ 355	$ 362	$ 1,096	$ 1,080

Note 7 - Deposits (Details Text

Note 7 - Deposits (Details Textual) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Time Deposits, at or Above FDIC Insurance Limit	$ 110	$ 50.2

Note 7 - Deposits - Deposit Lab

Note 7 - Deposits - Deposit Labilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Demand deposits	$ 446,626	$ 462,267
Interest-bearing demand and money fund deposits	571,452	643,989
Savings deposits	365,781	379,162
IRA and time certificates	533,146	338,971
Total deposits	$ 1,917,005	$ 1,824,389

Note 7 - Deposits - Time Deposi

Note 7 - Deposits - Time Deposit Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Three months or less	$ 94,032
Over three through six months	86,915
Over six through twelve months	195,593
October 1, 2024 - September 30, 2025	376,540
October 1, 2025 - September 30, 2026	145,448
October 1, 2026 - September 30, 2027	7,613
October 1, 2027 - September 30, 2028	1,586
October 1, 2028 - September 30, 2029	1,477
Thereafter	482
Time Deposits	$ 533,146	$ 338,971

Note 8 - Borrowings (Details Te

Note 8 - Borrowings (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	$ 1,719,060		$ 1,723,471	$ 1,401,278
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	120,900
Multifamily Loans [Member] | Federal Home Loan Bank Advances [Member]
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss	$ 452,000		$ 417,000
Correspondent Financial Institution [Member]
Long-Term Debt, Percentage Bearing Fixed Interest, Percentage Rate	4.25%
Long-Term Debt, Maturity Date		Jun. 15, 2025
Financial Institution [Member] | Line of Credit [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000
Financial Institution [Member] | Line of Credit [Member] | Revolving Credit Facility [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.25%
Lender One Agreement [Member] | Overnight Line Of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000
Lender One Agreement [Member] | Overnight Line Of Credit [Member] | Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Lender Two Arrangement [Member] | Overnight Line Of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 50,000
Lender Two Arrangement [Member] | Overnight Line Of Credit [Member] | Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.25%
Lender Three Arrangement [Member] | Overnight Line Of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 25,000

Note 8 - Borrowings - Long-term

Note 8 - Borrowings - Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Long-Term Debt	$ 155,662	$ 113,123
Federal Home Loan Bank Advances [Member]
Term loan, rate	4.62%	4.87%
FHLB long-term advances, amount	$ 145,000	$ 100,969
Term Loan and Federal Home Loan Bank Advances [Member]
Term loan, rate	4.60%	4.80%
Long-Term Debt	$ 155,662	$ 113,123
Correspondent Financial Institution [Member]
Term loan, amount	$ 10,662	$ 12,154
Term loan, rate	4.25%	4.25%

Note 8 - Borrowings - Maturity

Note 8 - Borrowings - Maturity of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Maturing within one year	$ 10,662	$ 4,988
Maturing after one year through two years	25,000	13,135
Maturing after two years through three years	35,000	25,000
Maturing after three years through four years	45,000	25,000
Maturing after four years through five years	30,000	25,000
Thereafter	10,000	20,000
Total	$ 155,662	$ 113,123

Note 8 - Borrowings - Short-ter

Note 8 - Borrowings - Short-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Short-Term Debt, amount	$ 0	$ 97,395
Short-Term Debt, rate	0%	5.63%
Line of Credit [Member]
Short-Term Debt, amount	$ 0	$ 21,395
Short-Term Debt, rate	0%	6%
Federal Home Loan Bank Advances [Member]
Short-Term Debt, amount	$ 0	$ 76,000
Short-Term Debt, rate	0%	5.53%

Note 9 - Leases - Components of

Note 9 - Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating lease expense	$ 249	$ 219	$ 714	$ 661
Short-term lease expense	8	16	43	62
Variable lease expense	11	2	31	5
Other	14	15	32	25
Total lease expense	$ 282	$ 252	$ 820	$ 753

Note 9 - Leases - Other Lease I

Note 9 - Leases - Other Lease Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating cash flows from operating leases	$ 779
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 62	$ 0
Weighted average remaining lease term in years for operating leases (Year)	33 years 3 months 18 days
Weighted average discount rate for operating leases	3.65%

Note 10 - Income Taxes - Differ

Note 10 - Income Taxes - Difference In Statutory Federal Income Tax Rate and Effective Tax Rate (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statutory tax rate	21%	21%	21%	21%
Tax exempt interest	(0.60%)	(0.70%)	(1.00%)	(0.60%)
Tax exempt income on bank-owned life insurance	(2.60%)	(1.20%)	(3.20%)	(1.10%)
Captive insurance premium income	(1.40%)	(0.50%)	(2.50%)	(0.70%)
Affordable housing tax credit limited partnerships	(1.80%)	(1.50%)	(2.90%)	(1.40%)
Nondeductible merger-related expenses	0.20%	1.70%	1.60%	0.70%
Other, net	0.20%	0.10%	0.30%	0.30%
Effective tax rate	15%	18.90%	13.30%	18.20%

Note 11 - Commitments and Con_3

Note 11 - Commitments and Contingent Liabilities (Details Textual)	9 Months Ended
	Sep. 30, 2024 USD ($)
Capital Expenditures Incurred but Not yet Paid	$ 92,000

Note 11 - Commitments and Con_4

Note 11 - Commitments and Contingent Liabilities - Off-Balance Sheet Credit Risk (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Fair Value Disclosure, off-Balance-Sheet Risks, Amount, Liability	$ 343,381	$ 267,417
Commercial Loan [Member]
Fair Value Disclosure, off-Balance-Sheet Risks, Amount, Liability	39,257	28,111
Other Fixed Rate Loans [Member]
Fair Value Disclosure, off-Balance-Sheet Risks, Amount, Liability	30,368	15,349
Other Adjustable Rate Loans [Member]
Fair Value Disclosure, off-Balance-Sheet Risks, Amount, Liability	2,162	1,946
Fixed Rate Unused Lines of Credit [Member]
Fair Value Disclosure, off-Balance-Sheet Risks, Amount, Liability	14,360	21,532
Adjustable Rate Unused Lines of Credit [Member]
Fair Value Disclosure, off-Balance-Sheet Risks, Amount, Liability	240,896	184,056
Unused Overdraft Protection Amounts on Demand Accounts [Member]
Fair Value Disclosure, off-Balance-Sheet Risks, Amount, Liability	16,333	16,418
Standby Lines Of Credit [Member]
Fair Value Disclosure, off-Balance-Sheet Risks, Amount, Liability	$ 5	$ 5

Note 11 - Commitments and Con_5

Note 11 - Commitments and Contingent Liabilities - Off-Balance Sheet Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Balance	$ 362	$ 381	$ 281	$ 0
Acquisition of Eagle Financial Bancorp, Inc.	0	0	48	0
Provision for (recovery of) credit losses	(22)	(123)	11	(313)
Balance	340	258	340	258
Cumulative Effect, Period of Adoption, Adjustment [Member]
Balance	$ 0	$ 0	$ 0	$ 571

Note 12 - Accumulated Other C_3

Note 12 - Accumulated Other Comprehensive Income - Schedule of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Balance	$ 245,214	$ 202,316	$ 235,303	$ 200,675
Balance	253,246	201,349	253,246	201,349
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member]
Balance	(22,794)	(27,744)	(22,281)	(29,927)
Other comprehensive income (loss), net of taxes	7,069	(2,941)	6,387	(758)
Reclassifications	0		169
Balance	(15,725)	(30,685)	(15,725)	(30,685)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Balance	(55)	(27)	(55)	(27)
Other comprehensive income (loss), net of taxes	0	0	0	0
Reclassifications	0		0
Balance	(55)	(27)	(55)	(27)
AOCI Attributable to Parent [Member]
Balance	(22,849)	(27,771)	(22,336)	(29,954)
Other comprehensive income (loss), net of taxes	7,069	(2,941)	6,387	(758)
Reclassifications	0		169
Balance	$ (15,780)	$ (30,712)	$ (15,780)	$ (30,712)

Note 12 - Accumulated Other C_4

Note 12 - Accumulated Other Comprehensive Income - Reclassification of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income tax benefit	$ 798	$ 949	$ 1,129	$ 2,868
Reclassification adjustment, net of taxes	4,532	4,070	7,372	12,921
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Realized losses from sales of debt securities, available-for-sale	0	0	(214)	0
Income tax benefit	0	0	(45)	0
Reclassification adjustment, net of taxes	$ 0	$ 0	$ (169)	$ 0

Note 13 - Retirement Plans (Det

Note 13 - Retirement Plans (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay			50%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent			3%
Pension Plan [Member]
Defined Benefit Plan, Interest Cost	$ 18,000	$ 19,000	$ 54,000	$ 57,000
Minimum [Member]
Employee Benefit Contribution, Automatic Contribution Percentage	5%		5%
Maximum [Member]
Employee Benefit Contribution, Automatic Contribution Percentage	7%		7%

Note 13 - Retirement Plans - Sc

Note 13 - Retirement Plans - Schedule Of Retirement Plans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Qualified noncontributory defined benefit retirement plan	$ 210	$ 164	$ 630	$ 529
Pension Plan [Member]
Qualified noncontributory defined benefit retirement plan	$ 350	$ 267	$ 1,004	$ 944

Note 14 - Stock Based Compens_3

Note 14 - Stock Based Compensation (Details Textual) - USD ($)			9 Months Ended
	Mar. 04, 2024	Jan. 23, 2023	Sep. 30, 2024	Sep. 30, 2023
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number (in shares)			84,593	79,017
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding			$ 1,275,000	$ 1,166,000,000
Share Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Grants In Period, Cumulative Weighted Average Grant Date Fair Value	$ 578,000,000	$ 788,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)			5 years
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount			$ 988,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			4 years 6 months
The 2015 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			450,000

Note 14 - Stock Based Compens_4

Note 14 - Stock Based Compensation - Schedule of Restricted Stock Awards (Details) - Restricted Stock [Member] - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Balance, shares (in shares)	79,017	58,314
Balance, weighted average grant date fair value (in dollars per share)	$ 17.94	$ 17.99
Granted, shares (in shares)	41,703	44,150
Granted, weighted average grant date fair value (in dollars per share)	$ 13.87	$ 17.84
Vested, shares (in shares)	(36,127)	(23,447)
Vested, weighted average grant date fair value (in dollars per share)	$ 16.39	$ 17.89
Forfeited, shares (in shares)	0	0
Forfeited, weighted average grant date fair value (in dollars per share)	$ 0	$ 0
Balance, shares (in shares)	84,593	79,017
Balance, weighted average grant date fair value (in dollars per share)	$ 16.59	$ 17.94

Note 14 - Stock Based Compens_5

Note 14 - Stock Based Compensation - Stock Expense and Tax Related Expenses (Details) - Restricted Stock [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Restricted stock expense	$ 94	$ 82	$ 501	$ 480
Tax effect	$ 20	$ 18	$ 105	$ 101

Note 15 - Earnings Per Common_3

Note 15 - Earnings Per Common Share - Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net income	$ 4,532	$ 4,070	$ 7,372	$ 12,921
Less allocation of earnings and dividends to participating securities	28	29	46	92
Net income allocated to common shareholders	$ 4,504	$ 4,041	$ 7,326	$ 12,829
Weighted average common shares outstanding, gross (in shares)	14,187,951	11,117,737	13,846,175	11,173,810
Less average participating securities (in shares)	84,593	79,017	84,593	79,625
Basic (in shares)	14,103,358	11,038,720	13,761,582	11,094,185
Basic (in dollars per share)	$ 0.31	$ 0.37	$ 0.53	$ 1.16
Diluted (in dollars per share)	$ 0.31	$ 0.37	$ 0.53	$ 1.16

Note 16 - Fair Value Measurem_3

Note 16 - Fair Value Measurements - Valuation of Assets at Fair Value Input Levels (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Equity securities with a readily determinable fair value, at fair value	$ 1,388	$ 1,336
Debt securities, available-for-sale, at fair value	262,622	276,601
Equity Securities [Member]
Equity securities with a readily determinable fair value, at fair value	94	96
US Treasury Securities [Member]
Debt securities, available-for-sale, at fair value	65,572	68,202
US Government Corporations and Agencies Securities [Member]
Debt securities, available-for-sale, at fair value	83,308	80,901
Corporate Debt Securities [Member]
Debt securities, available-for-sale, at fair value	6,862	6,534
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Debt securities, available-for-sale, at fair value	68,339	72,790
Nontaxable Municipal Bonds [Member]
Debt securities, available-for-sale, at fair value	4,374	7,171
Taxable Municipal Bonds [Member]
Debt securities, available-for-sale, at fair value	34,167	41,003
Fair Value, Recurring [Member]
Debt securities, available-for-sale, at fair value	264,010	277,937
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Debt securities, available-for-sale, at fair value	66,960	69,538
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Debt securities, available-for-sale, at fair value	197,050	208,399
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | Equity Securities [Member]
Equity securities with a readily determinable fair value, at fair value	94	96
Fair Value, Recurring [Member] | Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Equity securities with a readily determinable fair value, at fair value	94	96
Fair Value, Recurring [Member] | Equity Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Equity securities with a readily determinable fair value, at fair value	0	0
Fair Value, Recurring [Member] | Equity Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Equity securities with a readily determinable fair value, at fair value	0	0
Fair Value, Recurring [Member] | Mutual Funds Measured At Net Asset Value [Member]
Equity securities with a readily determinable fair value, at fair value	1,294	1,240
Fair Value, Recurring [Member] | Mutual Funds Measured At Net Asset Value [Member] | Fair Value, Inputs, Level 1 [Member]
Equity securities with a readily determinable fair value, at fair value	1,294	1,240
Fair Value, Recurring [Member] | Mutual Funds Measured At Net Asset Value [Member] | Fair Value, Inputs, Level 2 [Member]
Equity securities with a readily determinable fair value, at fair value	0	0
Fair Value, Recurring [Member] | Mutual Funds Measured At Net Asset Value [Member] | Fair Value, Inputs, Level 3 [Member]
Equity securities with a readily determinable fair value, at fair value	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member]
Debt securities, available-for-sale, at fair value	65,572	68,202
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Debt securities, available-for-sale, at fair value	65,572	68,202
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | US Treasury Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | US Government Corporations and Agencies Securities [Member]
Debt securities, available-for-sale, at fair value	83,308	80,901
Fair Value, Recurring [Member] | US Government Corporations and Agencies Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | US Government Corporations and Agencies Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Debt securities, available-for-sale, at fair value	83,308	80,901
Fair Value, Recurring [Member] | US Government Corporations and Agencies Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member]
Debt securities, available-for-sale, at fair value	6,862	6,534
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Debt securities, available-for-sale, at fair value	6,862	6,534
Fair Value, Recurring [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member]
Debt securities, available-for-sale, at fair value	68,339	72,790
Fair Value, Recurring [Member] | Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member] | Fair Value, Inputs, Level 1 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member] | Fair Value, Inputs, Level 2 [Member]
Debt securities, available-for-sale, at fair value	68,339	72,790
Fair Value, Recurring [Member] | Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member] | Fair Value, Inputs, Level 3 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | Nontaxable Municipal Bonds [Member]
Debt securities, available-for-sale, at fair value	4,374	7,171
Fair Value, Recurring [Member] | Nontaxable Municipal Bonds [Member] | Fair Value, Inputs, Level 1 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | Nontaxable Municipal Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Debt securities, available-for-sale, at fair value	4,374	7,171
Fair Value, Recurring [Member] | Nontaxable Municipal Bonds [Member] | Fair Value, Inputs, Level 3 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | Taxable Municipal Bonds [Member]
Debt securities, available-for-sale, at fair value	34,167	41,003
Fair Value, Recurring [Member] | Taxable Municipal Bonds [Member] | Fair Value, Inputs, Level 1 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Recurring [Member] | Taxable Municipal Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Debt securities, available-for-sale, at fair value	34,167	41,003
Fair Value, Recurring [Member] | Taxable Municipal Bonds [Member] | Fair Value, Inputs, Level 3 [Member]
Debt securities, available-for-sale, at fair value	0	0
Fair Value, Nonrecurring [Member]
Individually evaluated collateral dependent loans	1,678	0
Total nonrecurring fair value measurements	1,678	0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Individually evaluated collateral dependent loans	0	0
Total nonrecurring fair value measurements	0	0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Individually evaluated collateral dependent loans	0	0
Total nonrecurring fair value measurements	0	0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Individually evaluated collateral dependent loans	1,678	0
Total nonrecurring fair value measurements	$ 1,678	$ 0

Note 16 - Fair Value Measurem_4

Note 16 - Fair Value Measurements - Schedule of Fair Value Valuation Techniques (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Valuation Technique, Estimated Sales Price [Member]
Receivables, fair value	$ 1,678	$ 0

Note 16 - Fair Value Measurem_5

Note 16 - Fair Value Measurements - Schedule of Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Reported Value Measurement [Member]
Cash and cash equivalents	$ 39,374	$ 39,723
Debt securities, held-to-maturity, net	18,730	16,858
Loans, net	1,707,193	1,712,946
Loans held-for-sale	35,687
Accrued interest receivable	9,450	8,405
Deposits	1,917,005	1,824,389
Short-term borrowings	0	97,395
Long-term debt	155,662	113,123
Accrued interest payable	2,127	1,697
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	39,374	39,723
Debt securities, held-to-maturity, net	17,675	15,679
Loans, net	1,700,822	1,534,406
Loans held-for-sale	35,687
Accrued interest receivable	9,450	8,405
Deposits	1,930,109	1,824,105
Short-term borrowings	0	97,395
Long-term debt	155,964	112,986
Accrued interest payable	2,127	1,697
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	39,374	39,723
Debt securities, held-to-maturity, net	0	0
Loans, net	0	0
Loans held-for-sale	0
Accrued interest receivable	0	0
Deposits	1,383,859	1,485,418
Short-term borrowings	0	0
Long-term debt	0	0
Accrued interest payable	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Debt securities, held-to-maturity, net	17,675	0
Loans, net	0	0
Loans held-for-sale	35,687
Accrued interest receivable	9,450	8,405
Deposits	546,250	338,687
Short-term borrowings	0	97,395
Long-term debt	155,964	112,986
Accrued interest payable	2,127	1,697
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Debt securities, held-to-maturity, net	0	15,679
Loans, net	1,700,822	1,534,406
Loans held-for-sale	0
Accrued interest receivable	0	0
Deposits	0	0
Short-term borrowings	0	0
Long-term debt	0	0
Accrued interest payable	$ 0	$ 0

Note 17 - Subsequent Event (Det

Note 17 - Subsequent Event (Details Textual) $ in Millions	Sep. 20, 2024 USD ($)
Non-binding Letter of Intent From Third Party [Member]
Unpaid Principal Balance Of Loans Serviced For Others	$ 39.5