First Northern Community Bancorp (FNRN) 10-K 8 Mar 24 2023 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 04, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Document Transition Report	false
Entity File Number	000-30707
Entity Registrant Name	First Northern Community Bancorp
Entity Central Index Key	0001114927
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	68-0450397
Entity Address, Address Line One	195 N. First St.
Entity Address, City or Town	Dixon
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95620
City Area Code	707
Local Phone Number	678-3041
Title of 12(g) Security	Common Stock, no par value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 92,326,010
Entity Common Stock, Shares Outstanding		14,827,366
Auditor Firm ID	659
Auditor Name	MOSS ADAMS LLP
Auditor Location	Sacramento, California

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 149,211	$ 187,417
Certificates of deposit	19,710	20,948
Investment securities - available-for-sale, at estimated fair value, net of allowance for credit losses of $0; amortized cost of $620,314 at December 31, 2023 and $683,784 at December 31, 2022	572,357	618,092
Loans (net of allowance for credit losses of $16,596 at December 31, 2023 and $14,792 at December 31, 2022)	1,052,465	970,138
Stock in Federal Home Loan Bank and other equity securities, at cost	10,518	9,440
Premises and equipment, net	9,962	6,122
Core deposit intangible	4,141	0
Interest receivable and other assets	53,468	59,204
Total Assets	1,871,832	1,871,361
Deposits:
Demand	744,799	775,173
Interest-bearing transaction deposits	380,477	448,039
Savings and MMDAs	431,472	459,307
Time, $250,000 or less	109,373	35,115
Time, over $250,000	26,323	9,240
Total deposits	1,692,444	1,726,874
Interest payable and other liabilities	20,143	19,447
Total Liabilities	1,712,587	1,746,321
Commitments and contingencies (Note 10 and 11)
Stockholders' Equity:
Common stock, no par value; 32,000,000 shares authorized; 15,482,332 and 14,652,584 shares issued and outstanding at December 31, 2023 and 2022, respectively	123,235	116,099
Additional paid-in capital	977	977
Retained earnings	68,760	54,492
Accumulated other comprehensive loss, net	(33,727)	(46,528)
Total Stockholders' Equity	159,245	125,040
Total Liabilities and Stockholders' Equity	$ 1,871,832	$ 1,871,361

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Investment securities - available-for-sale, at estimated fair value, net of allowance for credit losses	$ 0	$ 0
Investment securities - available-for-sale, amortized cost	620,314	683,784
Loans, allowance for credit losses	$ 16,596	$ 14,792
Stockholder's Equity:
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	32,000,000	32,000,000
Common stock, shares issued (in shares)	15,482,332	14,652,584
Common stock, shares outstanding (in shares)	15,482,332	14,652,584

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest and dividend income:
Interest and fees on loans	$ 52,203	$ 42,316
Due from banks interest bearing accounts	9,351	3,829
Investment securities:
Taxable	10,850	8,296
Non-taxable	914	909
Other earning assets	805	532
Total interest and dividend income	74,123	55,882
Interest expense:
Time deposits over $250,000	410	35
Other deposits	7,174	1,151
Total interest expense	7,584	1,186
Net interest income	66,539	54,696
Provision for credit losses	1,100	900
Net interest income after provision for credit losses	65,439	53,796
Non-interest income:
Service charges on deposit accounts	1,699	1,672
Losses on sales of available-for-sale securities	(112)	(152)
Gains on sales of loans held-for-sale	111	145
Debit card income	2,798	2,547
Gain on bargain purchase	1,405	0
Other income	1,944	2,721
Total non-interest income	7,845	6,933
Non-interest expenses:
Salaries and employee benefits	25,914	24,204
Occupancy and equipment	4,329	3,598
Data processing	4,043	3,450
Stationery and supplies	349	292
Advertising	474	496
Director fees	327	290
Amortization of core deposit intangible	829	0
Other expense	7,373	6,733
Total non-interest expenses	43,638	39,063
Income before provision for income tax	29,646	21,666
Provision for income tax	(8,092)	(5,782)
Net income	$ 21,554	$ 15,884
Basic income per share (in dollars per share)	$ 1.42	$ 1.05
Diluted income per share (in dollars per share)	$ 1.41	$ 1.04

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Consolidated Statements of Comprehensive (Loss) Income [Abstract]
Net income	$ 21,554	$ 15,884
Other comprehensive income (loss), net of tax:
Unrealized holding gains (losses) on securities arising during the current period, net of tax effect of $5,208 and ($18,348) for the years ended December 31, 2023 and 2022, respectively	12,415	(43,617)
Reclassification adjustment due to losses realized on sales of securities, net of tax effect of $32 and $44 for the years ended December 31, 2023 and 2022, respectively	80	108
Officers' retirement plan equity adjustments, net of tax effect of $100 and $443 for the years ended December 31, 2023 and 2022, respectively	238	1,112
Directors' retirement plan equity adjustments, net of tax effect of $28 and $28 for the years ended December 31, 2023 and 2022, respectively	68	66
Total other comprehensive income (loss), net of tax effect of $5,368 and ($17,833) for the years ended December 31, 2023 and 2022, respectively	12,801	(42,331)
Comprehensive income (loss)	$ 34,355	$ (26,447)

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive (Loss) Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Other comprehensive income (loss), net of tax:
Unrealized holding gains (losses) on securities arising during the current period, tax	$ 5,208	$ (18,348)
Reclassification adjustment due to losses realized on sales of securities, tax	32	44
Officers' retirement plan equity adjustments, tax	100	443
Directors' retirement plan equity adjustments, tax	28	28
Total other comprehensive income (loss), tax	$ 5,368	$ (17,833)

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Common Stock [Member] Cumulative Change, Adjusted Balance [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Cumulative Change, Adjusted Balance [Member]	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Change, Adjustment [Member]	Retained Earnings [Member] Cumulative Change, Adjusted Balance [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Other Comprehensive Income (Loss) [Member] Cumulative Change, Adjusted Balance [Member]	Total	Cumulative Change, Adjustment [Member]	Cumulative Change, Adjusted Balance [Member]
Balance at Dec. 31, 2021	$ 109,793		$ 977		$ 44,338			$ (4,197)		$ 150,911
Balance (in shares) at Dec. 31, 2021	13,848,904
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible Enumeration]						ASU 2016-13 [Member]	ASU 2016-13 [Member]				ASU 2016-13 [Member]	ASU 2016-13 [Member]
Net income					15,884					15,884
Other comprehensive income (loss), net of tax								(42,331)		(42,331)
Stock dividend adjustment	$ 366				(366)					0
Stock dividend adjustment (in shares)	3,276
Stock dividend declared	$ 5,356				(5,356)					0
Stock dividend declared (in shares)	697,742
Cash in lieu of fractional shares					(8)					(8)
Cash in lieu of fractional shares (in shares)	(161)
Stock-based compensation	$ 655									655
Common shares issued related to restricted stock grants and ESPP, net of restricted stock reversals	$ 116									116
Common shares issued related to restricted stock grants and ESPP, net of restricted stock reversals (in shares)	112,533
Stock options exercised, net	$ 0									0
Stock options exercised, net (in shares)	11,615
Stock repurchase and retirement	$ (187)									(187)
Stock repurchase and retirement (in shares)	(21,325)
Balance at Dec. 31, 2022	$ 116,099	$ 116,099	977	$ 977	54,492	$ (916)	$ 53,576	(46,528)	$ (46,528)	125,040	$ (916)	$ 124,124
Balance (in shares) at Dec. 31, 2022	14,652,584	14,652,584
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income					21,554					21,554
Other comprehensive income (loss), net of tax								12,801		12,801
Stock dividend adjustment	$ 296				(296)					0
Stock dividend adjustment (in shares)	3,525
Stock dividend declared	$ 6,067				(6,067)					0
Stock dividend declared (in shares)	737,253
Cash in lieu of fractional shares					(7)					(7)
Cash in lieu of fractional shares (in shares)	(164)
Stock-based compensation	$ 820									820
Common shares issued related to restricted stock grants and ESPP, net of restricted stock reversals	$ 96									96
Common shares issued related to restricted stock grants and ESPP, net of restricted stock reversals (in shares)	76,261
Stock options exercised, net	$ 0									0
Stock options exercised, net (in shares)	32,927
Stock repurchase and retirement	$ (143)									(143)
Stock repurchase and retirement (in shares)	(20,054)
Balance at Dec. 31, 2023	$ 123,235		$ 977		$ 68,760			$ (33,727)		$ 159,245
Balance (in shares) at Dec. 31, 2023	15,482,332

Consolidated Statement of Sto_2

Consolidated Statement of Stockholders' Equity (Parenthetical)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Common Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock dividend declared	5%	5%

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 21,554	$ 15,884
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	1,100	900
Amortization of core deposit intangible	829	0
Stock-based compensation	820	655
Depreciation and amortization of bank premises and equipment	1,002	774
Accretion and amortization of securities, net	1,941	4,319
Net loss on sale/call of available-for-sale securities	112	152
Gain on sale of loans held-for-sale	(111)	(145)
Benefit for deferred income taxes	(404)	(687)
Valuation adjustment on mortgage servicing rights	0	(276)
Proceeds from sales of loans held-for-sale	5,918	10,693
Originations of loans held-for-sale	(5,807)	(9,485)
Increase (decrease) in deferred loan origination fees and costs, net	752	(2,062)
Amortization of operating lease right-of-use asset	1,077	1,102
Gain on bargain purchase	(1,405)	0
Increase in interest receivable and other assets	(961)	(981)
Increase in interest payable and other liabilities	883	937
Net cash provided by operating activities	27,300	21,780
Cash flows from investing activities:
Proceeds from maturities of available-for-sale securities	62,765	22,100
Proceeds from sales of available-for-sale securities	18,067	6,348
Principal repayments on available-for-sale securities	71,909	96,308
Purchase of available-for-sale securities	(91,324)	(176,919)
Proceeds from maturities of certificates of deposit	5,169	5,151
Proceeds from sales of certificates of deposit	0	493
Purchase of certificates of deposit	(3,931)	(13,320)
Purchases of stock in Federal Home Loan Bank and other equity securities, at cost	(1,078)	(2,343)
Net increase in loans	(80,173)	(116,259)
Purchases of bank premises and equipment, net	(1,221)	(344)
Cash and cash equivalents acquired in acquisition	103,425	0
Net cash provided by (used in) investing activities	83,608	(178,785)
Cash flows from financing activities:
Net decrease in deposits	(149,060)	(1,428)
Cash dividends paid in lieu of fractional shares	(7)	(8)
Common stock issued	96	116
Repurchases of common stock	(143)	(187)
Net cash (used in) provided by financing activities	(149,114)	(1,507)
Net (decrease) increase in cash and cash equivalents	(38,206)	(158,512)
Cash and cash equivalents at beginning of year	187,417	345,929
Cash and cash equivalents at end of year	$ 149,211	$ 187,417

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(1) Summary of Significant Accounting Policies First Northern Community Bancorp (the “Company”) is a bank holding company whose only subsidiary, First Northern Bank of Dixon (“Bank”), a California state-chartered bank, conducts general banking activities, including collecting deposits and originating loans, and serves Solano, Yolo, Sacramento, Placer, El Dorado, Contra Costa, Glenn, and Colusa Counties. All intercompany transactions between the Company and the Bank have been eliminated in consolidation. The consolidated financial statements also include the accounts of Yolano Realty Corporation, a wholly-owned subsidiary of the Bank. Yolano Realty Corporation was formed in September 2009 for the purpose of managing selected other real estate owned properties. Yolano Realty Corporation was an inactive subsidiary in 2023. The accounting and reporting policies of the Company conform with accounting principles generally accepted in the United States of America. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and revenues and expenses for the period. Actual results could differ from those estimates applied in the preparation of the accompanying consolidated financial statements. For the Company, the most significant accounting estimates are the allowance for credit losses on loans and business combinations. A summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows. (a) Cash Equivalents For purposes of the consolidated statements of cash flows, the Company considers due from banks, federal funds sold for one-day periods and short-term bankers acceptances to be cash equivalents. At times, the Company maintains deposits with other financial institutions in amounts that may exceed federal deposit insurance coverage. Management regularly evaluates the credit risk associated with correspondent banks. (b) Investment Securities and Allowance for Credit Losses Investment securities consist of U.S. Treasury securities, U.S. Agency securities, obligations of states and political subdivisions, obligations of U.S. Corporations, collateralized mortgage obligations and mortgage-backed securities. At the time of purchase of a security the Company designates the security as held-to-maturity or available-for-sale, based on its investment objectives, operational needs, and intent to hold. The Company does not purchase securities with the intent to engage in trading activity. Held-to-maturity securities are recorded at amortized cost, adjusted for amortization or accretion of premiums or discounts. Available-for-sale securities are recorded at fair value with unrealized holding gains and losses, net of the related tax effect, reported as a separate component of stockholders’ equity until realized. The amortized cost of securities is adjusted for amortization of premiums and accretion of discounts to the earliest call date using the effective interest method. Such amortization and accretion is included in investment income, along with interest and dividends. The cost of securities sold is based on the specific identification method; realized gains and losses resulting from such sales are included in earnings. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, an allowance for credit losses is recorded to bring the security’s amortized cost basis down to fair value. For debt securities available-for-sale that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any unrealized losses that have not been recorded through an allowance for credit losses is recognized in other comprehensive income. Changes in the allowance for credit losses are recorded as provision for (or reversal of) credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities is excluded from the estimate of credit losses. Accrued interest receivable on available-for-sale debt securities totaled $2,096 and $2,151 as of December 31, 2023 and December 31, 2022, respectively, and is included in interest receivable and other assets (c) Federal Home Loan Bank Stock and Other Equity Securities, at Cost Federal Home Loan Bank (“FHLB”) stock represents an equity interest that does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). FHLB stock and other equity securities are recorded at cost. (d) Loans and Allowance for Credit Losses Loans are reported at the principal amount outstanding, net of deferred loan fees and costs and the allowance for credit losses. Loan fees net of certain direct costs of origination, which represent an adjustment to interest yield are deferred and amortized over the contractual term of the loan using the interest method. Unearned discount on installment loans is recognized as income over the terms of the loans by the interest method. Interest on other loans is calculated by using the simple interest method on the daily balance of the principal amount outstanding. Loans on which the accrual of interest has been discontinued are designated as non-accrual loans. Accrual of interest on loans is discontinued either when reasonable doubt exists as to the full and timely collection of interest or principal or when a loan becomes contractually past due by ninety days or more with respect to interest or principal. When a loan is placed on non-accrual status, all interest previously accrued but not collected is reversed against current period interest income. Interest accruals are resumed on such loans only when they are brought fully current with respect to interest and principal and when, in the judgment of management, the loans are estimated to be fully collectible as to both principal and interest. Accrual of interest on loans that are modified commence after a sustained period of performance. Interest is generally accrued on such loans in accordance with the new terms. The allowance for credit l osses (ACL) is a valuation account that is deducted from the loan’s amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes the recorded loan balance is confirmed as uncollectible. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the ACL using relevant information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. In determining the ACL, accruing loans with similar risk characteristics are generally evaluated collectively. To estimate expected losses the Company generally utilizes historical loss trends and the remaining contractual lives of the loan portfolios to determine estimated credit losses through a reasonable and supportable forecast period. Individual loan credit quality indicators, including historical credit losses, have been statistically correlated with various econometrics, including California unemployment rate and California gross domestic product. Model forecasts may be adjusted for inherent limitations or biases that have been identified through independent validation and back-testing of model performance to actual realized results. The Company utilized a reasonable and supportable forecast period of approximately four quarters and obtained the forecast data from Moody’s Analytics. The Company also considered the impact of portfolio concentrations, changes in underwriting practices, imprecision in its economic forecasts, and other risk factors that might influence its loss estimation process. Loans that do not share similar risk charac teristics are individually evaluated by management for potential impairment. Included in loans individually evaluated are collateral dep The ACL is measured on a collective (pool) basis whe n similar risk characteristics exist. The Company has identified the following portfolio segments to evaluate and measure the ACL: Commercial : Commercial loans, whether secured or unsecured, generally are made to support the short-term operations and other needs of small businesses. These loans are generally secured by the receivables, equipment, and other real property of the business and are susceptible to the related risks described above. Problem commercial loans are generally identified by periodic review of financial information that may include financial statements, tax returns, and payment history of the borrower. Based on this information, the Company may decide to take any of several courses of action, including demand for repayment, requiring the borrower to provide a significant principal payment and/or additional collateral or requiring similar support from guarantors. N : Commercial real estate loans generally fall into two categories: owner-occupied and non-owner occupied. Loans secured by owner-occupied real estate are primarily susceptible to changes in the market conditions of the related business. This may be driven by, among other things, industry changes, geographic business changes, changes in the individual financial capacity of the business owner, general economic conditions, and changes in business cycles. These same risks apply to commercial loans whether secured by equipment, receivables or other personal property or unsecured. Problem commercial real estate loans are generally identified by periodic review of financial information that may include financial statements, tax returns, payment history of the borrower, and site inspections. Based on this information, the Company may decide to take any of several courses of action, including demand for repayment, requiring the borrower to provide a significant principal payment and/or additional collateral or requiring similar support from guarantors. Notwithstanding, when repayment becomes unlikely based on the borrower’s income and cash flow, repossession or foreclosure of the underlying collateral may become necessary. Losses on loans secured by owner occupied real estate, equipment, or other personal property generally are dictated by the value of underlying collateral at the time of default and liquidation of the collateral. When default is driven by issues related specifically to the business owner, collateral values tend to provide better repayment support and may result in little or no loss. Alternatively, when default is driven by more general economic conditions, underlying collateral generally has devalued more and results in larger losses due to default. Loans secured by non-owner occupied real estate are primarily susceptible to risks associated with swings in occupancy or vacancy and related shifts in lease rates, rental rates or room rates. Most often, these shifts are a result of changes in general economic or market conditions or overbuilding and resulting over-supply of space. Losses are dependent on the value of underlying collateral at the time of default. Values are generally driven by these same factors and influenced by interest rates and required rates of return as well as changes in occupancy costs. Collateral values may be determined by appraisals obtained through Bank-approved, licensed appraisers, qualified independent third parties, sales invoices, or other appropriate means. Agriculture : Agricultural loans, whether secured or unsecured, generally are made to producers and processors of crops and livestock. Repayment is primarily from the sale of an agricultural product or service. Agricultural loans are generally secured by inventory, receivables, equipment, and other real property. Agricultural loans primarily are susceptible to changes in market demand for specific commodities. This may be exacerbated by, among other things, industry changes, changes in the individual financial capacity of the business owner, general economic conditions and changes in business cycles, as well as adverse weather conditions such as drought, fire, or floods. Problem agricultural loans are generally identified by periodic review of financial information that may include financial statements, tax returns, crop budgets, payment history, and crop inspections. Based on this information, the Company may decide to take any of several courses of action, including demand for repayment, requiring the borrower to provide a significant principal payment and/or additional collateral or requiring similar support from guarantors. Notwithstanding, when repayment becomes unlikely based on the borrower’s income and cash flow, repossession or foreclosure of the underlying collateral may become necessary. Residential mortgage loans : Residential mortgage loans, which are secured by real estate, are primarily susceptible to four risks; non-payment due to diminished or lost income, over-extension of credit, a lack of borrow : Construction loans, whether owner-occupied or non-owner occupied residential development loans, are not only susceptible to the risks related to residential mortgage loans, but the added risks of construction, including cost over-runs, mismanagement of the project, or lack of demand and market changes experienced at time of completion. Losses are primarily related to underlying collateral value and changes therein as described above. Problem construction loans are generally identified by periodic review of financial information that may include financia l statements, tax returns and payment history of the borrower. Based on this information, the Company may decide to take any of several courses of action, including demand for repayment, requiring the borrower to provide a significant principal payment and/or additional collateral or requiring similar support from guarantors, or repossession or foreclosure of the underlying collateral. Collateral values may be determined by appraisals obtained through Bank-approved, licensed appraisers, qualified independent third parties, purchase invoices, or other appropriate documentation. Consumer : Consumer loans, whether unsecured or secured, are primarily susceptible to four risks: non-payment due to diminished or lost income, over-extension of credit, a lack of borrower’s cash flow to sustain payments, and shortfall in collateral value. In general, non-payment is usually due to loss of employment and will follow Unfunded commitments : The estimated credit losses a ssociated with these unfunded lending commitments is calculated using the same models and methodologies noted above and incorporate utilization assumptions at time of default. The reserve for unfunded commitments is maintained on the consolidated balance sheet in other liabilities. Accrued interest receivable on loans is not included in the calculation of the allowance for credit losses. Accrued interest receivable on loans totaled $4,713 and $3,594 as of December 31, 2023 and December 31, 2022, respectively, and is included in interest receivable and other assets ( e Loans Held-for-Sale Loans originated and held-for-sale are carried at the lower of cost or estimated fair value in the aggregate. Net fees and costs of originating loans held for sale are deferred and are included in the basis for determining the gain or loss on sales of loans held for sale. Net unrealized losses are recognized through a valuation allowance by charges to income. ( f Premises and Equipment Premises and equipment are stated at cost, less accumulated depreciation. Depreciation is computed substantially by the straight-line method over the estimated useful lives of the related assets. Leasehold improvements are depreciated over the estimated useful lives of the improvements or the terms of the related leases, whichever is shorter. The useful lives used in computing depreciation are as follows: Buildings and improvements 15 to 50 years Furniture and equipment 3 to 10 years ( g Other Real Estate Owned Other real estate acquired by foreclosure is carried at fair value less estimated selling costs. Prior to foreclosure, the value of the underlying loan is written down to the fair value of the real estate to be acquired by a charge to the allowance for credit losses, if necessary. Fair value of other real estate owned is generally determined based on an appraisal of the property. Any subsequent operating expenses or income, reduction in estimated values and gains or losses on disposition of such properties are included in other operating expenses. Gain recognition on the disposition of real estate is dependent upon the transaction meeting certain criteria relating to the nature of the property sold and the terms of the sale. Under certain circumstances, revenue recognition may be deferred until these criteria are met. The Bank held no other real estate owned (“OREO”) as of December 31, 2023 and 2022. ( h Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of Long-lived assets and certain identifiable intangibles are required to be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. ( i ) Pension Benefit Plans The Company and the Bank maintain unfunded non-contributory defined benefit pension plans for a select group of highly compensated employees and directors, as well as a supplemental executive retirement plan. Net periodic benefit cost is recognized over the approximate service period of plan participants and includes discount rate assumptions. See Note 17 of Notes to Consolidated Financial Statements. ( j ) Revenue from Contracts with Customers The following are descriptions of the Company’s sources of Non-interest income within the scope of the FASB’s Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (Topic 606) Service charges on deposit accounts Service charges on deposit accounts include account maintenance and analysis fees and transaction-based fees. Account maintenance and analysis fees consist primarily of account fees and analyzed account fees charged on deposit accounts on a monthly basis. The performance obligation is satisfied and the fees are recognized on a monthly basis as the service period is completed. Transaction-based fees consist of non-sufficient funds fees, wire fees, overdraft fees and fees on other products and services and are charged to deposit customers for specific services provided to the customer. The performance obligation is completed as the transaction occurs and the fees are recognized at the time each specific service is provided to the customer. Investment and brokerage services income The Bank earns investment and brokerage services fees for providing a broad range of alternative investment products and services through Raymond James Financial Services, Inc. Brokerage fees are generally earned in two ways. Brokerage fees for managed accounts charge a set annual percentage fee based on the underlying portfolio value and are earned and recognized on a quarterly basis. Brokerage fees for a standard commission account are charged on a per transaction fee and are earned and recognized at the time of the transaction. Debit card income Debit card income represents fees earned on Bank-issued debit card transactions. The Bank earns interchange fees from debit cardholder transactions through the related payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to the cardholder. The performance obligation is satisfied and the fees are earned when the cost of the transaction is charged to the cardholders’ account. Certain expenses directly associated with the debit card are recorded on a net basis with the interchange income. Other income Other income within the scope of Topic 606 includes check sales fees, bankcard fees, and merchant fees. Check sales fees, based on check sales volume, are received from check printing companies and are recognized monthly. Bankcard fees are earned from the Bank’s credit card program and are recognized monthly as the service period is completed. Merchant fees are earned for card payment services provided to its merchant customers. The Bank has a contract with a third party to provide card payment services to merchants that contract for those services. Merchant fees are recognized monthly as the service period is completed. ( k ) Gain or Loss on Sale of Loans and Servicing Rights Transfers and servicing of financial assets are accounted for and reported based on consistent application of a financial-components approach that focuses on control. Transfers of financial assets that are sales are distinguished from transfers that are secured borrowings. A sale is recognized when the transaction closes and the proceeds are other than beneficial interests in the assets sold. A gain or loss is recognized to the extent that the sales proceeds and the fair value of the servicing asset exceed or are less than the book value of the loan. The Company recognizes an asset for the fair value of the rights to service loans for others when loans are sold on a servicing-retained basis. The Company sold substantially all of its conforming long-term residential mortgage loans originated during the years ended December 31, 2023 and 2022, for cash proceeds equal to the fair value of the loans. Mortgage servicing rights (“MSR”) in loans sold are measured by allocating the previous carrying amount of the transferred assets between the loans sold and retained interest, if any, based on their relative fair value at the date of transfer. The Company determines its classes of servicing assets based on the asset type being serviced along with the methods used to manage the risk inherent in the servicing assets, which includes the market inputs used to value the servicing assets. The Company measures and reports its residential mortgage servicing assets initially at fair value and amortizes the servicing rights in proportion to, and over the period of, estimated net servicing revenues. Management assesses servicing rights for impairment as of each financial reporting date. Fair value adjustments that encompass market-driven valuation changes and the runoff in value that occurs from the passage of time are each separately reported. In determining the fair value of the MSR, the Company uses quoted market prices when available. Subsequent fair value measurements are determined using a discounted cash flow model. In order to determine the fair value of the MSR, the present value of expected future cash flows is estimated. Assumptions used include market discount rates, anticipated prepayment speeds, delinquency and foreclosure rates, and ancillary fee income. This model is periodically validated by an independent external model validation group. The model assumptions and the MSR fair value estimates are also compared to observable trades of similar portfolios as well as to MSR broker valuations and industry surveys, as available. Key assumptions used in measuring the fair value of the MSR as of December 31, were as follows: 2023 2022 Constant prepayment rate 6.09 % 7.55 % Discount rate 10.50 % 9.50 % Weighted average life (years) 7.99 7.20 The expected life of the loan can vary from management’s estimates due to prepayments by borrowers, especially when rates fall. Prepayments in excess of management’s estimates would negatively impact the recorded value of the mortgage servicing rights. The value of the mortgage servicing rights is also dependent upon the discount rate used in the model, which we base on current market rates. Management reviews this rate on an ongoing basis based on current market rates. A significant increase in the discount rate would reduce the value of mortgage servicing rights. ( l Income Taxes The Company accounts for income taxes under the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. (m) Share Based Compensation The Company accounts for share based compensation transactions whereby the Company receives employee services in exchange for equity instruments, including stock options and restricted stock. The Company recognizes in the consolidated statements of income the grant-date fair value of stock options and other equity-based forms of compensation issued to employees over their requisite service period (generally the vesting period). The fair value of options granted is determined on the date of the grant using a Black-Scholes-Merton pricing model. The grant date fair value of restricted stock is determined by the closing market price of the day prior to the grant date. The Company issues new shares of common stock upon the exercise of stock options. See Note 15 of Notes to Consolidated Financial Statements. ( n ) Earnings Per Share (“EPS”) Basic EPS includes no dilution and is computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding for the period, excluding non-vested restricted shares. Diluted EPS reflects the potential dilution of securities that could share in the earnings of an entity. The number of potential common shares included in annual diluted EPS is a year-to-date average of the number of potential common shares included in each quarter’s diluted EPS computation under the treasury stock method. The calculation of weighted average shares includes two classes of the Company’s outstanding common stock: common stock and restricted stock awards. Holders of restricted stock also receive dividends at the same rate as common shareholders, subject to vesting restrictions, and they both share equally in undistributed earnings. There are no unvested share-based payment awards that contain nonforfeitable rights to dividends. See Note 14 of Notes to Consolidated Financial Statements. ( o ) Advertising Costs Advertising costs were $474 and $496 for the years ended December 31, 2023 and 2022, respectively. Advertising costs are expensed as incurred. ( p Comprehensive Income Accounting principles generally accepted in the United States require that recognized revenue, expenses, gains, and losses be included in net income. Certain changes in assets and liabilities, such as unrealized gain and losses on available-for-sale securities and directors’ and officers’ retirement plans, are reported as a separate component of the equity section of the consolidated balance sheet. Such items, along with net income, are components of comprehensive income. ( q ) Stock Dividend On January 26, 2023, the Company announced that its Board of Directors had declared a 5% stock dividend which resulted in 701,267 shares, which was paid on March 24, 2023 to shareholders of record as of February 28, 2023. On January 25, 2024, the Company announced that its Board of Directors had declared a 5% stock dividend which will result in an estimate of 737,253 shares, which will be paid on March 25, 2024 to shareholders of record as of February 29, 2024. The earnings per share data for all periods presented have been adjusted to give retroactive effect to stock dividends and stock splits, including the 5% stock dividend declared on January 25, 2024. December 31, 2023 figures included in the Consolidated Balance Sheets and Consolidated Statement of Stockholders’ Equity have been adjusted to reflect the estimated impact of the 2024 stock dividend. Figures that have been adjusted include common stock shares issued and outstanding, common stock balance and retained earnings balance. The December 31, 2022 and 2021 balances included in the Consolidated Balance Sheets and Statement of Stockholders’ Equity have not been adjusted to retroactively reflect the stock dividends, but instead show the historical rollforward of stock dividends declared. ( r ) Segment Reporting The “Segment Reporting” topic of the FASB ASC requires that public companies report certain information about operating segments. It also requires that public companies report certain information about their products and services, the geographic areas in which they operate, and their major customers. The Company is a holding company for a community bank, which offers a wide array of products and services to its customers. Pursuant to its banking strategy, emphasis is placed on building relationships with its customers, as opposed to building specific lines of business. As a result, the Company is not organized around discernible lines of business and prefers to work as an integrated unit to customize solutions for its customers, with business line emphasis and product offerings changing over time as needs and demands change. Therefore, the Company reports community banking as its only segment. (s) Business Combinations The Company accounts for acquisitions of businesses using the acquisition method of accounting. Under the acquisition method, assets acquired and liabilities assumed are recorded at their estimated fair values at the date of acquisition. Management utilizes various valuation techniques including discounted cash flow analyses to determine these fair values. Any excess of the purchase consideration over the fair value of acquired assets, including identifiable intangible assets, and liabilities assumed is recorded as goodwill and a deficit is recognized as a bargain purchase gain. Goodwill and intangible assets acquired in a business combination and that are determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exist that indicate the necessity for such impairment tests to be performed. The Company has no goodwill arising from business combinations. The Compnay recognized a bargain purchase gain arising from business combinations. The Company recorded the fair values based on the valuations available as of reporting date. In accordance with business combination accounting guidance, the Company continued to evaluate these fair values for one year following the acquisition date. Intangible assets with definite useful lives are amortized over their estimated useful lives to their estimated residual values. Core deposit intangib

Cash and Due from Banks

Cash and Due from Banks	12 Months Ended
	Dec. 31, 2023
Cash and Due from Banks [Abstract]
Cash and Due from Banks	(2) Cash and Due from Banks The Bank is required to maintain reserves with the Federal Reserve Bank based on a percentage of deposit liabilities. No aggregate reserves were required at December 31, 2023 and 2022. The Bank has met its average reserve requirements during 2023 and 2022 and the minimum required balance at December 31, 2023 and 2022.

Investment Securities

Investment Securities	12 Months Ended
	Dec. 31, 2023
Investment Securities [Abstract]
Investment Securities	(3) Investment Securities The amortized cost, unrealized gains and losses, estimated fair values and related allowance for credit losses on investments in debt and other securities at December 31, 2023 are summarized as follows: Amortized cost Unrealized gains Unrealized losses Estimated fair value ACL Investment securities available-for-sale: U.S. Treasury securities $ 90,063 $ 134 $ (3,015 ) $ 87,182 $ — Securities of U.S. government agencies and corporations 121,305 105 (6,331 ) 115,079 — Obligations of states and political subdivisions 55,021 237 (3,581 ) 51,677 — Collateralized mortgage obligations 107,658 15 (16,726 ) 90,947 — Mortgage-backed securities 246,267 242 (19,037 ) 227,472 — Total debt securities $ 620,314 $ 733 $ (48,690 ) $ 572,357 $ — The amortized cost, unrealized gains and losses and estimated fair values of investments in debt and other securities at December 31, 2022 are summarized as follows: Amortized cost Unrealized gains Unrealized losses Estimated fair value Investment securities available-for-sale: U.S. Treasury securities $ 119,644 $ 13 $ (5,842 ) $ 113,815 Securities of U.S. government agencies and corporations 128,697 20 (9,806 ) 118,911 Obligations of states and political subdivisions 58,955 13 (5,642 ) 53,326 Collateralized mortgage obligations 114,983 — (19,633 ) 95,350 Mortgage-backed securities 261,505 56 (24,871 ) 236,690 Total debt securities $ 683,784 $ 102 $ (65,794 ) $ 618,092 Gross realized gains from sales and calls of available-for-sale securities were $96 and $0 for the years ended December 31, 2023 and 2022, respectively. Gross realized losses from sales of available-for-sale securities were $208 and $152 for the years ended December 31, 2023 and 2022, respectively. The amortized cost and estimated fair value of debt and other securities at December 31, 2023, by contractual maturity, are shown in the following table: Amortized cost Estimated fair value Maturity in years: Due in one year or less $ 78,883 $ 77,408 Due after one year through five years 131,352 124,600 Due after five years through ten years 29,523 27,427 Due after ten years 26,631 24,503 Subtotal 266,389 253,938 Mortgage-backed securities and Collateralized mortgage obligations 353,925 318,419 Total $ 620,314 $ 572,357 Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. In addition, factors such as prepayments and interest rates may affect the yield on the carrying value of mortgage-related securities. An analysis of gross unrealized losses of the available-for-sale investment securities portfolio as of December 31, 2023, follows: Less than 12 months 12 months or more Total Fair Value Unrealized losses Fair Value Unrealized losses Fair Value Unrealized losses U.S. Treasury securities $ — $ — $ 77,203 $ (3,015 ) $ 77,203 $ (3,015 ) Securities of U.S. government agencies and corporations 3,424 (7 ) 97,057 (6,324 ) 100,481 (6,331 ) Obligations of states and political subdivisions 4,981 (31 ) 32,578 (3,550 ) 37,559 (3,581 ) Collateralized mortgage obligations 6,597 (26 ) 80,995 (16,700 ) 87,592 (16,726 ) Mortgage-backed securities 17,023 (124 ) 182,626 (18,913 ) 199,649 (19,037 ) Total $ 32,025 $ (188 ) $ 470,459 $ (48,502 ) $ 502,484 $ (48,690 ) Thirty-one securities, all considered investment grade, which had a fair value of $32,025 and a total unrealized loss of $188 have been in an unrealized loss position for less than twelve months as of December 31, 2023. Four hundred fifty-four securities, all considered investment grade, which had a fair value of $470,459 and total unrealized loss of $48,502, have been in an unrealized loss position for more than twelve months as of December 31, 2023. The unrealized losses on the Company’s investment securities were caused by market conditions for these types of investments, particularly changes in risk-free interest rates. The decline in fair value is attributable to changes in interest rates and not credit quality, and the Company does not intend to sell the securities. The Company has concluded it is not more likely than not that the Company will be required to sell these securities prior to recovery of their anticipated cost basis. Therefore, as of December 31, 2023, the Company has not recorded an allowance for credit losses on these securities and the unrecognized or unrealized losses on these securities have not been recognized into income. The fair value of investment securities could decline in the future if the general economy deteriorates, inflation increases, credit ratings decline, the issuer’s financial condition deteriorates, or the liquidity for securities declines. As a result, an allowance for credit loss may occur in the future. An analysis of gross unrealized losses of the available-for-sale investment securities portfolio as of December 31, 2022, follows: Less than 12 months 12 months or more Total Fair Value Unrealized losses Fair Value Unrealized losses Fair Value Unrealized losses U.S. Treasury Securities $ 54,574 $ (1,680 ) $ 56,872 $ (4,162 ) $ 111,446 $ (5,842 ) Securities of U.S. government agencies and corporation 45,261 (1,341 ) 69,635 (8,465 ) 114,896 (9,806 ) Obligations of states and political subdivision 40,479 (3,022 ) 10,049 (2,620 ) 50,528 (5,642 ) Collateralized mortgage obligations 36,040 (2,586 ) 59,310 (17,047 ) 95,350 (19,633 ) Mortgage-backed securities 99,250 (6,131 ) 131,951 (18,740 ) 231,201 (24,871 ) Total $ 275,604 $ (14,760 ) $ 327,817 $ (51,034 ) $ 603,421 $ (65,794 ) Investment securities carried at $43,884 and $44,318 at December 31, 2023 and 2022, respectively, were pledged to secure public deposits or for other purposes as required or permitted by law.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2023
Loans and Allowance for Credit Losses [Abstract]
Loans and Allowance for Credit Losses	(4) Loans and Allowance for Credit Losses The composition of the Company’s loan portfolio, by loan class, as of December 31, is as follows: 2023 2022 Commercial $ 106,897 $ 106,771 Commercial Real Estate 721,729 645,166 Agriculture 105,838 114,040 Residential Mortgage 107,328 92,669 Residential Construction 12,323 10,167 Consumer 14,868 15,287 1,068,983 984,100 Allowance for credit losses (16,596 ) (14,792 ) Net deferred origination fees and costs 78 830 Loans, net $ 1,052,465 $ 970,138 At December 31, 2023 and 2022, all loans were pledged under a blanket collateral lien to secure actual and potential borrowings from the Federal Home Loan Bank. Allowance for Credit Losses Allowance information presented as of and for the year ended December 31, 2023 is presented under the CECL model and allowance information presented as of and for the year ended December 31, 2022 is presented under the incurred loss model. The following table summarizes the activity in the allowance for credit losses on loans which is recorded as a contra asset, and the reserve for unfunded commitments which is recorded on the balance sheet within other liabilities as of December 31, 2023: Allowance for Credit Losses – Year ended December 31, 2023 ($ in thousands) Beginning balance Adoption of CECL Charge-offs Recoveries Provision (Recovery) Ending Balance Commercial $ 1,491 $ 689 $ (366 ) $ 235 $ (8 ) $ 2,041 Commercial Real Estate 10,259 (513 ) — — 1,118 10,864 Agriculture 1,789 (742 ) (2,567 ) 2,567 (50 ) 997 Residential Mortgage 896 923 (3 ) — 189 2,005 Residential Construction 181 221 — — (68 ) 334 Consumer 176 222 (13 ) 1 (31 ) 355 Allowance for credit losses on loans 14,792 800 (2,949 ) 2,803 1,150 16,596 Reserve for unfunded commitments 700 500 — — (50 ) 1,150 Total $ 15,492 $ 1,300 $ (2,949 ) $ 2,803 $ 1,100 $ 17,746 During 2023, the Company experienced a credit event related to suspected customer fraud on a single agricultural relationship that required a charge-off of $2,567 against the allowance for credit losses (ACL) that was subsequently fully recovered later in the year. The levels of California unemployment and gross domestic product are forecasted to be relatively stable. Loan growth was the primary driver for provision expense of $1,100 recognized for the year ended December 31, 2023. Management believes that the allowance for credit losses at December 31, 2023 appropriately reflected expected credit losses in the loan portfolio at that date. The following tables summarize the activity in the allowance for credit losses by loan class for the year ended December 31, 2022: Commercial Commercial Real Estate Agriculture Residential Mortgage Residential Construction Consumer Unallocated Total Balance as of December 31, 2021 $ 1,604 $ 8,808 $ 1,482 $ 742 $ 74 $ 167 $ 1,075 $ 13,952 Provision for loan losses (119 ) 1,265 275 138 104 44 (807 ) 900 Charge-offs (297 ) — — — — (48 ) — (345 ) Recoveries 275 — — — — 10 — 285 Net charge-offs (22 ) — — — — (38 ) — (60 ) Ending Balance 1,463 10,073 1,757 880 178 173 268 14,792 Period-end amount allocated to: Loans individually evaluated for impairment — — — 75 — 2 — 77 Loans collectively evaluated for impairment 1,463 10,073 1,757 805 178 171 268 14,715 Balance as of December 31, 2022 $ 1,463 $ 10,073 $ 1,757 $ 880 $ 178 $ 173 $ 268 $ 14,792 The Company’s investment in loans as of December 31, 2022 related to each balance in the allowance for credit losses by loan category and disaggregated on the basis of the Company’s impairment methodology was as follows: Commercial Commercial Real Estate Agriculture Residential Mortgage Residential Construction Consumer Total December 31, 2022 Loans individually evaluated for impairment $ — $ — $ 7,416 $ 622 $ — $ 701 $ 8,739 Loans collectively evaluated for impairment 106,771 645,166 106,624 92,047 10,167 14,586 975,361 Ending Balance $ 106,771 $ 645,166 $ 114,040 $ 92,669 $ 10,167 $ 15,287 $ 984,100 Collateral-Dependent Loans In accordance with ASC 326, a loan is considered collateral-dependent when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. All loans individually analyzed were collateral-dependent loans as of December 31, 2023 and December 31, 2022. The following table presents the amortized cost basis of collateral-dependent loans by class, which are individually evaluated to determine expected credit losses as of December 31, 2023 and December 31, 2022: December 31, 2023 ($ in thousands) Secured by 1-4 Family Residential Properties-1st lien Secured by 1-4 Family Residential Properties-junior lien Secured by 1-4 Family Residential Properties- revolving Commercial Construction and land development Secured by farmland Agriculture production loans Total Commercial $ — $ — $ — $ — $ — $ — $ — $ — Commercial Real Estate — — — — — — — — Agriculture — — — — — 946 1,925 2,871 Residential Mortgage 424 — — — — — — 424 Residential Construction — — — — — — — — Consumer — 351 352 — — — — 703 Total $ 424 $ 351 $ 352 $ — $ — $ 946 $ 1,925 $ 3,998 December 31, 2022 ($ in thousands) Secured by 1-4 Family Residential Properties-1st lien Secured by 1-4 Family Residential Properties-junior Secured by 1-4 Family Residential Properties- revolving Commercial Construction and land development Secured by farmland Agriculture production loans Total Commercial $ — $ — $ — $ — $ — $ — $ — $ — Commercial Real Estate — — — — — — — — Agriculture — — — — — 1,148 6,268 7,416 Residential Mortgage 123 — — — — — — 123 Residential Construction — — — — — — — — Consumer — — 637 — — — — 637 Total $ 123 $ — $ 637 $ — $ — $ 1,148 $ 6,268 $ 8,176 Foreclosure Proceedings The Company had no residential real estate property in the process of foreclosure at December 31, 2023 and December 31, 2022. Non-accrual and Past Due Loans The Company’s loans by delinquency and non-accrual status, as of December 31, 2023 and December 31, 2022, was as follows: ($ in thousands) 30-59 days Past Due & Accruing 60-89 days Past Due & Accruing 90 days or More Past Due & Accruing Nonaccrual Loans Total Past Due & Nonaccrual Loans Current & Accruing Loans Total Loans Nonaccrual loans with No ACL December 31, 2023 Commercial $ 91 $ 178 $ — $ — $ 269 $ 106,628 $ 106,897 $ — Commercial Real Estate — — — — — 721,729 721,729 — Agriculture — — — 2,871 2,871 102,967 105,838 2,871 Residential Mortgage 976 — 916 424 2,316 105,012 107,328 424 Residential Construction — — 3,420 — 3,420 8,903 12,323 — Consumer 194 — — 703 897 13,971 14,868 703 Total $ 1,261 $ 178 $ 4,336 $ 3,998 $ 9,773 $ 1,059,210 $ 1,068,983 $ 3,998 December 31, 2022 Commercial $ 41 $ — $ 403 $ — $ 444 $ 106,327 $ 106,771 $ — Commercial Real Estate — — — — — 645,166 645,166 — Agriculture — — — 7,416 7,416 106,624 114,040 7,416 Residential Mortgage — — — 123 123 92,546 92,669 123 Residential Construction — — — — — 10,167 10,167 — Consumer — — — 637 637 14,650 15,287 637 Total $ 41 $ — $ 403 $ 8,176 $ 8,620 $ 975,480 $ 984,100 $ 8,176 The Company recognized $1,626 and $51 of interest income on nonaccrual loans during the years ended December 31, 2023 and December 31, 2022, respectively. Impaired Loans Prior to the Adoption of ASU 2016-13 The following table presents information related to impaired loans as of December 31, 2022, as determined in accordance with ASC 310 prior to the adoption of ASU 2016-13: Unpaid Contractual Principal Balance Recorded Investment with no Allowance Recorded Investment with Allowance Total Recorded Investment Related Allowance December 31, 2022 Commercial $ — $ — $ — $ — $ — Commercial Real Estate — — — — — Agriculture 10,032 7,416 — 7,416 — Residential Mortgage 673 123 499 622 75 Residential Construction — — — — — Consumer 822 637 64 701 2 Total $ 11,527 $ 8,176 $ 563 $ 8,739 $ 77 The following table presents the average recorded investment in impaired loans and the amount of interest income recognized on impaired loans during the year ended December 31, 2022: December 31, 2022 Average Recorded Investment Interest Income Recognized Commercial $ 40 $ 3 Commercial Real Estate 384 32 Agriculture 8,047 — Residential Mortgage 639 19 Residential Construction 48 — Consumer 737 21 Total $ 9,895 $ 75 None of the interest on impaired loans was recognized using a cash basis of accounting for the year ended December 31, 2022. Loan Modifications On January 1, 2023, the Company adopted ASU 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. Occasionally, the Company modifies loans to borrowers in financial difficulty by providing principal forgiveness, term extension, payment delays or interest rate reduction. When principal forgiveness is provided, the amount of forgiveness is charged-off against the ACL. In some cases, the Company provides multiple types of concessions on one loan. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. For the loans included in the “combination” columns below, multiple types of modifications have been made on the same loan within the current reporting period. The combination is at least two of the following: a term extension, principal forgiveness, an other-than-insignificant payment delay and/or an interest rate reduction. The following tables present the amortized cost basis of loans that were experiencing both financial difficulty and modification during the periods indicated, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial difficulty as compared to the amortized cost basis of each class of financing receivable is also presented below. The amortized cost basis of loans that were experiencing both financial difficulty and modification during the year ended December 31, 2023 were as follows: ($ in thousands) Term Extension Combination Term Extension and Interest Rate Reduction Total Class of Financing Receivable Commercial $ 1,990 $ 41 1.90 % Commercial Real Estate — 395 0.05 % Agriculture 4,005 — 3.78 % Residential Mortgage — — — Residential Construction 3,420 — 27.75 % Consumer — — — Total $ 9,415 $ 436 0.92 % The Company had no commitments to lend additional funds to borrowers whose loans were modified at December 31, 2023. The following table presents the financial effect of the loan modifications to borrowers experiencing financial difficulty during the year ended December 31, 2023: ($ in thousands) Weighted-Average Interest Rate Reduction Weighted-Average Term Extension (in months) Commercial 0.50 % $ 3 Commercial Real Estate 0.25 % 26 Agriculture — 4 Residential Mortgage — — Residential Construction — 1 Consumer — — Total 0.27 % $ 3 There were two agricultural loans totaling $4,005 and a residential construction loan totaling $3,420 that were modified within the previous twelve months and for which there was a payment default during the year ended December 31, 2023. In 2023, the Company recorded charge-offs on two agricultural loans totaling $2,567 that was subsequently recovered later in the year. The residential construction loan was 90 days or more past due as of December 31, 2023. Upon the Company’s determination that a modified loan (or portion of a loan) has subsequently become uncollectible, the loan (or a portion of the loan) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the ACL is adjusted by the same amount. Troubled Debt Restructurings Prior to the Adoption of ASU 2022-02 Prior to the adoption of ASU 2022-02, the Company accounted for a modification to the contractual terms of a loan that resulted in granting a concession to a borrower experiencing financial difficulties as a TDR. The Company had $8,399 in TDR loans as of December 31, 2022. Specific reserves for TDR loans totaled $77 as of December 31, 2022. TDR loans performing in compliance with modified terms totaled $8,399 as of December 31, 2022. Loans modified as TDRs during the year ended December 31, 2022 were as follows: Year Ended December 31, 2022 Number of Contracts Pre- modification outstanding recorded investment Post- modification outstanding recorded investment Consumer 1 $ 75 $ 75 Total 1 $ 75 $ 75 Loan modifications generally involve reductions in the interest rate, payment extensions, forgiveness of principal, or forbearance. No loans were modified as a TDR within the previous 12 months that subsequently defaulted during the year ended December 31, 2022. The Company considers a loan to be in payment default when it is 90 days or more past due. Credit Quality Indicators All new loans are rated using the credit risk ratings and criteria adopted by the Company. Risk ratings are adjusted as future circumstances warrant. All credits risk rated 1, 2, 3 or 4 equate to a Pass as indicated by Federal and State regulatory agencies; a 5 equates to a Special Mention; a 6 equates to Substandard; a 7 equates to Doubtful; and an 8 equates to a Loss. General definitions for each risk rating are as follows: Risk Rating “1” – Pass (High Quality): This category is reserved for loans fully secured by Company CDs or savings accounts and properly margined (as defined in the Company’s Credit Policy) and actively traded securities (including stocks, as well as corporate, municipal and U.S. Government bonds). Risk Rating “2” – Pass (Above Average Quality): This category is reserved for borrowers with strong balance sheets that are well structured with manageable levels of debt and good liquidity. Cash flow is sufficient to service all debt, including the Company’s, as agreed. Historical earnings, cash flow, and payment performance have all been strong and trends are positive and consistent. Collateral protection is better than the Company’s Credit Policy guidelines. Risk Rating “3” – Pass (Average Quality): Credits within this category are considered to be of average, but acceptable, quality. Loan characteristics, including term and collateral advance rates, meet the Company’s Credit Policy guidelines; unsecured lines to borrowers with above average liquidity and cash flow may be considered for this category; the borrower’s financial strength is well documented, with adequate, but consistent, cash flow to meet all obligations. Liquidity should be sufficient and leverage should be moderate. Monitoring of collateral may be required, including a borrowing base or construction budget. Alternative financing is typically available. Risk Rating “4” – Pass (Below Average Quality): Credits within this category are considered sound, but merit additional attention due to industry concentrations within the borrower’s customer base, problems within their industry, deteriorating financial or earnings trends, declining collateral values, increased frequency of past due payments and/or overdrafts, discovery of documentation deficiencies which may impair our borrower’s ability to repay, or the Company’s ability to liquidate collateral. Financial performance is average but inconsistent. There also may be changes of ownership, management or professional advisors, which could be detrimental to the borrower’s future performance. Risk Rating “5” – Special Mention (Criticized): Loans in this category are currently protected by their collateral value and have no loss potential identified, but have potential weaknesses which may, if not monitored or corrected, weaken our ability to collect payments from the borrower or satisfactorily liquidate our collateral position. Loans where terms have been modified due to their failure to perform as agreed may be included in this category. Adverse trends in the borrower’s operation, such as reporting losses or inadequate cash flow, increasing and unsatisfactory leverage, or an adverse change in economic or market conditions may have weakened the borrower’s business and impaired their ability to repay based on original terms. The condition or value of the collateral has deteriorated to the point where adequate protection for our loan may be jeopardized in the future. Loans in this category are in transition and, generally, do not remain in this category beyond 12 months. During this time, efforts are focused on strategies aimed at upgrading the credit or locating alternative financing. Risk Rating “6” – Substandard (Classified): Loans in this category are inadequately protected by the borrower’s net worth, capacity to repay or collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the repayment of the debt. There exists a strong possibility of loss if the deficiencies are not corrected. Loans that are dependent on the liquidation of collateral to repay are included in this category, as well as borrowers in bankruptcy or where legal action is required to effect collection of our debt. Risk Rating “7” – Doubtful (Classified): Loans in this category indicate all of the weaknesses of a Substandard classification, however, collection of loan principal, in full, is highly questionable and improbable; possibility of loss is very high, but there is still a possibility that certain collection strategies may, yet, be successful, rendering a definitive loss difficult to estimate, at this time. Loans in this category are in transition and, generally, do not remain in this category more than 6 months. Risk Rating “8” – Loss (Classified): Active Charge-Off. Loans in this category are considered uncollectible and of such little value that their removal from the Company’s books is required. The charge-off is pending or already processed. Collateral positions have been or are in the process of being liquidated and the borrower/guarantor may or may not be cooperative in repayment of the debt. Recovery prospects are unknown, but the Company is actively engaged in the collection of the loan. Inactive Charge-Off. Loans in this category are considered uncollectible and of such little value that their removal from the Company’s books is required. The charge-off is pending or already processed. Collateral positions have been liquidated and the borrower/guarantor has nothing of any value remaining to apply to the repayment of our loan. Any further collection activities would be of little value. The following tables present the loan portfolio by loan class, origination year, and internal risk rating as of December 31, 2023. Generally, existing term loans that were re-underwritten are reflected in the table in the year of renewal. Lines of credit that have a conversion feature at the time of origination, such as construction to permanent loans, are presented by year of origination. Revolving loans converted to term loans totaled $881 as of December 31, 2023. (in thousands) Term Loans Amortized Cost Basis by Origination Year - As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Commercial Pass $ 19,776 $ 16,961 $ 15,833 $ 5,381 $ 7,420 $ 6,298 $ 26,183 $ 97,852 Special Mention — 1,122 2,530 235 308 — 2,936 7,131 Substandard — 32 1,152 542 — — 188 1,914 Doubtful/Loss — — — — — — — — Total Commercial loans $ 19,776 $ 18,115 $ 19,515 $ 6,158 $ 7,728 $ 6,298 $ 29,307 $ 106,897 Year-to-date Period Charge-offs (47 ) (196 ) (36 ) — (87 ) — — (366 ) Year-to-date Recoveries — — — — 87 148 — 235 Year-to-date Net Charge-offs (47 ) (196 ) (36 ) — — 148 — (131 ) Commercial Real Estate Pass $ 115,807 $ 173,918 $ 191,907 $ 50,150 $ 52,157 $ 107,909 $ 6,879 $ 698,727 Special Mention — — 7,448 — 2,869 1,273 — 11,590 Substandard 395 — 1,712 1,684 6,604 1,017 — 11,412 Doubtful/Loss — — — — — — — — Total Commercial Real Estate loans $ 116,202 $ 173,918 $ 201,067 $ 51,834 $ 61,630 $ 110,199 $ 6,879 $ 721,729 Year-to-date Charge-offs — — — — — — — — Year-to-date Recoveries — — — — — — — — Year-to-date Net Charge-offs — — — — — — — — Agriculture Pass $ 6,842 $ 16,985 $ 20,511 $ 8,792 $ 2,509 11,437 $ 29,893 $ 96,969 Special Mention — 1,937 2,996 — — 1,064 — 5,997 Substandard — — 946 — 1,926 — — 2,872 Doubtful/Loss — — — — — — — — Total Agriculture loans $ 6,842 $ 18,922 $ 24,453 $ 8,792 $ 4,435 $ 12,501 $ 29,893 $ 105,838 Year-to-date Charge-offs (1,825 ) — — — — — (742 ) (2,567 ) Year-to-date Recoveries 1,825 — — — — — 742 2,567 Year-to-date Net Charge-offs — — — — — — — — (in thousands) Term Loans Amortized Cost Basis by Origination Year - As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Residential Mortgage Pass $ 20,239 $ 24,906 $ 26,429 $ 14,500 $ 5,481 $ 15,349 $ — $ 106,904 Special Mention — — — — — — — — Substandard — — 39 — — 385 — 424 Doubtful/Loss — — — — — — — — Total Residential Mortgage loans $ 20,239 $ 24,906 $ 26,468 $ 14,500 $ 5,481 $ 15,734 $ — $ 107,328 Year-to-date Charge-offs — — — — — (3 ) — (3 ) Year-to-date Recoveries — — — — — — — — Year-to-date Net Charge-offs — — — — — (3 ) — (3 ) Residential Construction Pass $ 3,714 $ 1,991 $ 3,198 $ — $ — $ — $ — $ 8,903 Special Mention — — — — — — — — Substandard — 3,420 — — — — — 3,420 Doubtful/Loss — — — — — — — — Total Residential Construction loans $ 3,714 $ 5,411 $ 3,198 $ — $ — $ — $ — $ 12,323 Year-to-date Charge-offs — — — — — — — — Year-to-date Recoveries — — — — — — — — Year-to-date Net Charge-offs — — — — — — — — Consumer Pass $ 350 $ 758 $ 133 $ 149 $ 70 $ 273 $ 12,516 $ 14,249 Special Mention — — — — — — — — Substandard — — — — — — 619 619 Doubtful/Loss — — — — — — — — Total Consumer loans $ 350 $ 758 $ 133 $ 149 $ 70 $ 273 $ 13,135 $ 14,868 Year-to-date Charge-offs (13 ) — — — — — — (13 ) Year-to-date Recoveries — — — — — 1 — 1 Year-to-date Net Charge-offs (13 ) — — — — 1 — (12 ) Total Loans Pass $ 166,728 $ 235,519 $ 258,011 $ 78,972 $ 67,637 $ 141,266 $ 75,471 $ 1,023,604 Special Mention — 3,059 12,974 235 3,177 2,337 2,936 24,718 Substandard 395 3,452 3,849 2,226 8,530 1,402 807 20,661 Doubtful/Loss — — — — — — — — Total Loans $ 167,123 $ 242,030 $ 274,834 $ 81,433 $ 79,344 $ 145,005 $ 79,214 $ 1,068,983 Year-to-date Charge-offs $ (1,885 ) $ (196 ) $ (36 ) $ — $ (87 ) $ (3 ) $ (742 ) $ (2,949 ) Year-to-date Recoveries $ 1,825 $ — $ — $ — $ 87 $ 149 $ 742 $ 2,803 Year-to-date Net Charge-offs $ (60 ) $ (196 ) $ (36 ) $ — $ — $ 146 $ — $ (146 ) The following table presents the risk ratings by loan class as of December 31, 2022. Pass Special Mention Substandard Doubtful Loss Total December 31, 2022 Commercial $ 106,643 $ — $ 128 $ — $ — $ 106,771 Commercial Real Estate 631,693 6,748 6,725 — — 645,166 Agriculture 105,560 1,064 7,416 — — 114,040 Residential Mortgage 92,299 207 163 — — 92,669 Residential Construction 10,167 — — — — 10,167 Consumer 14,650 — 637 — — 15,287 Total $ 961,012 $ 8,019 $ 15,069 $ — $ — $ 984,100

Mortgage Operations

Mortgage Operations	12 Months Ended
	Dec. 31, 2023
Mortgage Operations [Abstract]
Mortgage Operations	(5) Mortgage Operations The Company recognizes a gain or loss and a related asset for the fair value of the rights to service loans for others when loans are sold and servicing is retained. The Company sold a substantial portion of its portfolio of conforming long-term residential mortgage loans originated during The recorded value of mortgage servicing rights is amortized in proportion to, and over the period of, estimated net servicing revenues. The Company assesses capitalized mortgage servicing rights for impairment based upon the fair value of those rights at each reporting date. For purposes of measuring impairment, the rights are stratified based upon the product type, term and interest rates. Fair value is determined by discounting estimated net future cash flows from mortgage servicing activities using discount rates that approximate current market rates and estimated prepayment rates, among other assumptions. The amount of impairment recognized, if any, is the amount by which the capitalized mortgage servicing rights for a stratum exceeds their fair value. Impairment, if any, is recognized through a valuation allowance for each individual stratum. Changes in the carrying amount of mortgage servicing rights are reported in earnings under other operating income on the consolidated statements of income. The following table summarizes the activity related to the Company’s mortgage servicing rights assets for the years ended December 31, 2023 and 2022. Mortgage servicing rights are included in Interest Receivable and Other Assets on the consolidated balance sheets. December 31, 2022 Additions Reductions December 31, 2023 Mortgage servicing rights $ 1,650 $ 67 $ (235 ) $ 1,482 Valuation allowance — — — — Mortgage servicing rights, net of valuation allowance $ 1,650 $ 67 $ (235 ) $ 1,482 December 31, 2021 Additions Reductions December 31, 2022 Mortgage servicing rights $ 1,807 $ 129 $ (286 ) $ 1,650 Valuation allowance (276 ) — 276 — Mortgage servicing rights, net of valuation allowance $ 1,531 $ 129 $ (10 ) $ 1,650 At December 31, and December 31, , the estimated fair market value of the Company’s mortgage servicing rights asset was $ and $ , respectively. The changes in fair value of mortgage servicing rights during 2023 and 2022 were primarily due to new originations and changes in estimated prepayment speeds. The Company received contractually specified servicing fees of $473 and $509 for the years ended December 31, 2023 and 2022, respectively. Contractually specified servicing fees are included in Other Income

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2023
Premises and Equipment [Abstract]
Premises and Equipment	(6) Premises and Equipment Premises and equipment consisted of the following at December 31, of the indicated years: 2023 2022 Land $ 2,823 $ 2,292 Buildings 8,659 5,737 Furniture and equipment 14,980 14,132 Leasehold improvements 2,673 2,209 29,135 24,370 Less accumulated depreciation and amortization 19,173 18,248 $ 9,962 $ 6,122 Depreciation and amortization expense, included in occupancy and equipment expense, was $1,002 and $774 for the years ended December 31, 2023 and 2022, respectively.

Interest Receivable and Other A

Interest Receivable and Other Assets	12 Months Ended
	Dec. 31, 2023
Interest Receivable and Other Assets [Abstract]
Interest Receivable and Other Assets	(7) Interest Receivable and Other Assets Interest receivable and other assets consisted of the following at December 31, of the indicated years: 2023 2022 Interest receivable $ 6,810 $ 5,745 Mortgage servicing rights asset (see Note 5) 1,482 1,650 Officer’s life insurance 15,638 15,599 Deferred tax assets, net (see Note 18) 19,594 24,175 Operating lease right-of-use asset (see Note 9) 4,073 4,905 Prepaid and other 5,871 7,130 $ 53,468 $ 59,204

Short-Term and Long-Term Borrow

Short-Term and Long-Term Borrowings	12 Months Ended
	Dec. 31, 2023
Short-Term and Long-Term Borrowings [Abstract]
Short-Term and Long-Term Borrowings	(8) Short-Term and Long-Term Borrowings The Company had no secured borrowings and no Federal Funds purchased at December 31, 2023 and December 31, 2022. Additional short-term borrowings available to the Company consist of a line of credit and advances with the Federal Home Loan Bank (“FHLB”) secured under terms of a blanket collateral agreement by a pledge of FHLB stock and all loans. At December 31, 2023, the Company had a current collateral borrowing capacity with the FHLB of $395,455 and, at such date, also had unsecured formal lines of credit totaling $132,000 with correspondent banks. The Bank is eligible for participation in the newly created Bank Term Funding Program at the Federal Reserve which is intended to provide liquidity to U.S. depository institutions using one-year advances, prepayable without penalty, provided at the one-year overnight index swap rate plus 10 basis points limited to the value of eligible collateral. Eligible collateral includes any collateral eligible for purchase by the Federal Reserve Bank, at par value, provided such collateral was owned by the borrower at March 12, 2023. As of December 31, 2023, the Company had $523,888 in par value of unpledged securities available to pledge to secure advances under the newly created Bank Term Funding Program. The Company had no long-term borrowings at December 31, 2023 and 2022.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	(9) Leases The Company leases eleven branch and administrative locations under operating leases expiring on various dates through 2031. Leases with an initial term of 12 months or less are not recorded on the balance sheet and lease expense is recognized on a straight-line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, the Company combines lease and nonlease components. The Bank had no financing leases as of December 31, 2023. Most leases include options to renew, with renewal terms that can extend the lease term from 3 to 10 years. The exercise of lease renewal options is at the Company’s sole discretion. Most leases are currently in the extension period. For the remaining leases with options to renew, the Company has not included the extended lease terms in the calculation of lease liabilities as the options are not reasonably certain of being exercised. Certain lease agreements include rental payments that are adjusted periodically for inflation. The Company’s lease agreements do not contain any residual value guarantees or restrictive covenants. The Company uses its FHLB advance fixed rates, which are its incremental borrowing rates for secured borrowings, as the discount rates to calculate lease liabilities. The Company had right-of-use assets totaling $4,073 and $4,905 as of December 31, 2023 and December 31, 2022, respectively. Right-of-use assets are included in Interest receivable and other assets Interest payable and other liabilities The table below summarizes the maturity of remaining lease liabilities at December 31: (in thousands) 2023 2024 $ 1,040 2025 1,052 2026 672 2027 610 2028 625 2029 and thereafter 895 Total lease payments 4,894 Less: interest (309 ) Present value of lease liabilities $ 4,585 The following table presents supplemental cash flow information related to leases for the year ended December 31: (in thousands) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,207 $ 1,251 Right-of-use assets obtained in exchange for new operating lease liabilities $ 245 $ 869 The following table presents the weighted average operating lease term and discount rate at December 31: 2023 2022 Weighted-average remaining lease term - operating leases, in years 5.43 6.14 Weighted-average discount rate - operating leases 2.42 % 2.37 %

Financial Instruments with Off-

Financial Instruments with Off-Balance Sheet Risk	12 Months Ended
	Dec. 31, 2023
Financial Instruments with Off-Balance Sheet Risk [Abstract]
Financial Instruments with Off-Balance Sheet Risk	(10) Financial Instruments with Off-Balance Sheet Risk The Company 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 in the form of loans or through standby letters of credit in addition to entering into commitments to sell loans in conjunction with our mortgage banking activities. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amounts recognized in the balance sheet. The contract amounts of those instruments reflect the extent of involvement the Company has in particular classes of financial instruments. The Bank’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual notional amount of those instruments. The Bank 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 credit risk at December 31 of the indicated periods, were as follows: 2023 2022 Undisbursed loan commitments $ 187,401 $ 205,610 Standby letters of credit 1,251 1,930 $ 188,652 $ 207,540 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Bank evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Bank upon extension of credit, is based on management’s credit evaluation. Collateral held varies but may include accounts receivable, inventory, property, plant and equipment, and income-producing commercial properties. Standby letters of credit are conditional commitments issued by the Bank to guarantee the performance of a customer to a third party. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. The Bank issues both financial and performance standby letters of credit. The financial standby letters of credit are primarily to guarantee payment to third parties. At December 31, 2023, there were no financial standby letters of credit outstanding. The performance standby letters of credit are typically issued to municipalities as specific performance bonds. At December 31, 2023, there was $1,251 issued in performance standby letters of credit and the Bank carried no liability. The Bank has experienced no draws on these letters of credit and does not expect to in the future; however, should a triggering event occur, the Bank either has collateral in excess of the letter of credit or imbedded agreements of recourse from the customer. The Bank has set aside a reserve for unfunded commitments in the amount of $1,150 and $700 at December 31, 2023 and 2022, respectively, which is recorded in “interest payable and other liabilities” on the consolidated balance sheets. Commitments to extend credit and standby letters of credit bear similar credit risk characteristics as outstanding loans. As of December 31, 2023, the Company had no off-balance sheet derivatives requiring additional disclosure. The Company may enter into interest rate lock commitments in connection with its mortgage banking activities to fund residential mortgage loans within specified times in the future. There were no interest rate lock commitments at December 31, 2023 and 2022.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Commitments and Contingencies	(11) Commitments and Contingencies At December 31, 2023, the aggregate maturities for time deposits were as follows: Year ending December 31: 2024 $ 113,436 2025 18,453 2026 2,057 2027 1,288 2028 220 Thereafter 242 $ 135,696 The Company is subject to various legal proceedings in the normal course of its business. In the opinion of management, after having consulted with legal counsel, the outcome of the pending legal proceedings should not have a material adverse effect on the consolidated financial condition or results of operations of the Company.

Capital Adequacy and Restrictio

Capital Adequacy and Restriction on Dividends	12 Months Ended
	Dec. 31, 2023
Capital Adequacy and Restriction on Dividends [Abstract]
Capital Adequacy and Restriction on Dividends	(12) Capital Adequacy and Restriction on Dividends The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a material effect on the Company’s and the Bank’s consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of the Company’s and the Bank’s assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. The Company’s and the Bank’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk-weightings, and other factors. Quantitative measures established by regulation to help ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios (set forth in the table below). In July 2013, the FRB and the other U.S. federal banking agencies adopted final rules making significant changes to the U.S. regulatory capital framework for U.S. banking organizations and to conform this framework to the guidelines published by the Basel Committee known as the Basel III Global Regulatory Framework for Capital and Liquidity. The Basel Committee is a committee of banking supervisory authorities from major countries in the global financial system which formulates broad supervisory standards and guidelines relating to financial institutions for implementation on a country-by-country basis. These rules adopted by the FRB and the other federal banking agencies (the U.S. Basel III Capital Rules) replaced the federal banking agencies’ general risk-based capital rules, advanced approaches rule, market risk rule, and leverage rules, in accordance with certain transition provisions. Banks, such as First Northern, became subject to the final rules on January 1, 2015. The final rules implement higher minimum capital requirements, include a new common equity Tier 1 capital requirement, and establish criteria that instruments must meet in order to be considered common equity Tier 1 capital, additional Tier 1 capital, or Tier 2 capital. The final rules provide for increased minimum capital ratios as follows: (a) a common equity Tier 1 capital ratio of 4.5%; (b) a Tier 1 capital ratio of 6%; (c) a total capital ratio of 8%; and (d) a Tier 1 leverage ratio to average consolidated assets of 4%. Under these rules, in order to avoid certain limitations on capital distributions, including dividend payments and certain discretionary bonus payments to executive officers, a banking organization must hold a capital conservation buffer composed of common equity Tier 1 capital above its minimum risk-based capital requirements (equal to 2.5% of total risk-weighted assets). The capital conservation buffer is designed to absorb losses during periods of economic stress. Pursuant to the EGRRCPA, the FRB adopted a final rule, effective August 31, 2018, amending the Small Bank Holding Company and Savings and Loan Holding Company Policy Statement (the “policy statement”) to increase the consolidated assets threshold to qualify to utilize the provisions of the policy statement from $1 billion to $3 billion. Bank holding companies, such as the Company, are subject to capital adequacy requirements of the FRB; however, bank holding companies which are subject to the policy statement are not subject to compliance with the regulatory capital requirements until they hold $3 billion or more in consolidated total assets. As a consequence, as of December 31, 2018, the Company was not required to comply with the FRB’s regulatory capital requirements until such time that its consolidated total assets equal $3 billion or more or if the FRB determines that the Company is no longer deemed to be a small bank holding company. However, if the Company had been subject to these regulatory capital requirements, it would have exceeded all regulatory requirements. In August of 2020, the Federal banking agencies adopted the final version of the community bank leverage ratio framework rule (the “CBLR”), implementing two interim final rules adopted in April of 2020. The rule provides an optional, simplified measure of capital adequacy. Under the optional CBLR framework, the CBLR will be 8.5 percent through calendar year 2021 and 9 percent thereafter. The rule is applicable to all non-advanced approaches FDIC-supervised institutions with less than $10 billion in total consolidated assets. Banks not electing the CBLR framework will continue to be subject to the generally applicable risk-based capital rule. At the present time, the Company and the Bank do not intend to elect to use the CBLR framework. Management believes, as of December 31, 2023, that the Bank met all capital adequacy requirements to which it is subject. As of December 31, 2023, the most recent notification from the FDIC categorized the Bank as “well capitalized” under the regulatory framework for prompt corrective action. To be categorized as “well capitalized” the Bank must meet the minimum ratios as set forth below. As of the date hereof, there have been no conditions or events since that notification that management believes have changed the institution’s category. The Bank had Tier I Leverage, Common Equity Tier 1, Tier I Risk-Based and Total Risk-Based capital above the “well capitalized” levels at December 31, 2023 and 2022, respectively, as set forth in the following table (calculated in accordance with the Basel III capital rules): The Bank 2023 2022 Adequately Capitalized Well Capitalized Capital Ratio Capital Ratio Ratio* Ratio Tier 1 Leverage Capital (to Average Assets) $ 187,248 9.7 % $ 170,533 8.7 % 4.0 % 5.0 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 187,248 14.8 % 170,533 14.7 % 4.5 % 6.5 % Tier 1 Capital (to Risk-Weighted Assets) 187,248 14.8 % 170,533 14.7 % 6.0 % 8.0 % Total Risk-Based Capital (to Risk-Weighted Assets) 203,096 16.0 % 185,079 15.9 % 8.0 % 10.0 % * Ratio for regulatory requirement excludes the capital conservation buffer of 2.50%. Cash dividends declared by the Bank are restricted under California State banking laws to the lesser of the Bank’s retained earnings or the Bank’s net income for the latest three fiscal years, less dividends previously declared during those periods.

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2023
Fair Value Measurement [Abstract]
Fair Value Measurement	(13) Fair Value Measurement The Company utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Securities available-for-sale and trading securities are recorded at fair value on a recurring basis. Additionally, from time to time, the Company may be required to record at fair value other assets on a non-recurring basis, such as loans held-for-sale, loans held-for-investment and certain other assets. These non-recurring fair value adjustments typically involve application of lower of cost or market accounting or write-downs of individual assets. Transfers between levels of the fair value hierarchy are recognized on the actual date of the event or circumstances that caused the transfer, which generally corresponds with the Company’s quarterly valuation process. Assets Recorded at Fair Value on a Recurring Basis The tables below present the recorded amount of assets and liabilities measured at fair value on a recurring basis as of December 31, 2023 and 2022. December 31, 2023 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) U.S. Treasury securities $ 87,182 $ 87,182 $ — $ — Securities of U.S. government agencies and corporations 115,079 — 115,079 — Obligations of states and political subdivisions 51,677 — 51,677 — Collateralized mortgage obligations 90,947 — 90,947 — Mortgage-backed securities 227,472 — 227,472 — Total investments at fair value $ 572,357 $ 87,182 $ 485,175 $ — December 31, 2022 Total Quoted Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) U.S. Treasury securities $ 113,815 $ 113,815 $ — $ — Securities of U.S. government agencies and corporations 118,911 — 118,911 — Obligations of states and political subdivisions 53,326 — 53,326 — Collateralized mortgage obligations 95,350 — 95,350 — Mortgage-backed securities 236,690 — 236,690 — Total investments at fair value $ 618,092 $ 113,815 $ 504,277 $ — Assets Recorded at Fair Value on a Non-recurring Basis There were no assets measured at fair value on a non-recurring basis as of December 31, 2023 and 2022. There were no liabilities measured at fair value on a recurring or non-recurring basis at December 31, 2023 and 2022. The following section describes the valuation methodologies used for assets recorded at fair value. Investment Securities Available-for-Sale Investment securities available-for-sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted market prices, if available. If quoted market prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security’s credit rating, prepayment assumptions, and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange, U.S. Treasury securities that are traded by dealers or brokers in active over-the-counter markets and money market funds. Level 2 securities include mortgage-backed securities issued by government sponsored entities, municipal bonds and corporate debt securities. Securities classified as Level 3 include asset-backed securities in less liquid markets where valuations include significant unobservable assumptions. Disclosures about Fair Value of Financial Instruments The following table summarizes fair value estimates for financial instruments for the years ended December 31, 2023 and 2022, excluding financial instruments recorded at fair value on a recurring basis (summarized in the first table in this note). 2023 2022 Level Carrying amount Fair value Carrying amount Fair value Financial assets: Cash and cash equivalents 1 $ 149,211 $ 149,211 $ 187,417 $ 187,417 Certificates of deposit 2 19,710 19,570 20,948 20,560 Stock in Federal Home Loan Bank and other equity securities, at cost 3 10,518 10,518 9,440 9,440 Loans receivable: Net loans 3 1,052,465 958,077 970,138 929,163 Interest receivable 2 6,810 6,810 5,745 5,745 Mortgage servicing rights 3 1,482 2,094 1,650 2,101 Financial liabilities: Time deposits 3 135,696 135,540 44,355 43,987 Interest payable 2 1,567 1,567 93 93 Limitations Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument and expected exit prices. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Company’s financial instruments, fair value estimates are based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments, and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Fair value estimates are based on existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Other significant assets and liabilities that are not considered financial assets or liabilities include deferred tax liabilities and premises and equipment. In addition, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in many of the estimates.

Outstanding Shares and Earnings

Outstanding Shares and Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Outstanding Shares and Earnings Per Share [Abstract]
Outstanding Shares and Earnings Per Share	(14) Outstanding Shares and Earnings Per Share All income per share amounts have been adjusted to give retroactive effect to stock dividends and stock splits, including the 5% stock dividend declared on January 25, 2024, payable on March 25, 2024, to shareholders of record as of February 29, 2024. Earnings Per Share Basic and diluted earnings per share for the years ended December 31, were computed as follows: 2023 2022 Basic earnings per share: Net income $ 21,554 $ 15,884 Weighted average common shares outstanding 15,185,852 15,089,635 Basic earnings per share $ 1.42 $ 1.05 Diluted earnings per share: Net income $ 21,554 $ 15,884 Weighted average common shares outstanding 15,185,852 15,089,635 Effect of dilutive shares 143,633 165,789 Adjusted weighted average common shares outstanding 15,329,485 15,255,424 Diluted earnings per share $ 1.41 $ 1.04 Options not included in the computation of diluted earnings per share because they would have had an anti-dilutive effect amounted to 471,209 shares and 460,395 shares for the years ended December 31, 2023 and 2022, respectively. Restricted stock not included in the computation of diluted earnings per share because they would have had an anti-dilutive effect amounted to 35,592 shares and 69,616 shares for the years ended December 31, 2023 and 2022, respectively.

Stock Compensation Plans

Stock Compensation Plans	12 Months Ended
	Dec. 31, 2023
Stock Compensation Plans [Abstract]
Stock Compensation Plans	(15) Stock Compensation Plans The total number of shares authorized, number of shares outstanding, weighted average exercise prices, exercise prices and weighted average grant date fair value have been adjusted to give retroactive effect to stock dividends and stock splits, including the 5% stock dividend declared on January 25, 2024, payable on March 25, 2024 to shareholders of record as of February 29, 2024. Under the Company’s total shares in any calendar year. With respect to awards granted to non-employee directors under the Plan during the term of the Plan, the total number of shares of common stock which may be issued upon exercise or settlement of such awards is shares and no outside director may receive option grants, stock appreciation rights, restricted stock or stock units for more than shares total in any calendar year. There are shares authorized under the Plan. The Plan will terminate on March 15, 2026. The Compensation Committee of the Board of Directors is authorized to prescribe the terms and conditions of each option, including exercise price, vestings, or duration of the option. Generally, option grants vest at a rate of 25% per year after the first anniversary of the date of grant and restricted stock awards vest at a rate of 100% after four years. Options expire 10 years after the date of grant. Options are granted with an exercise price of the fair value of the related common stock on the date of grant. Stock option activity under the Plan during the year ended December 31, 2023, was as follows: Stock Options Number of shares Weighted average exercise price Balance at December 31, 2022 719,079 $ 8.01 Granted — — Exercised (76,276 ) 4.73 Cancelled/Forfeited — — Balance at December 31, 2023 642,803 $ 8.40 The following table presents information on stock options for the year ended December 31, 2023: Number of Shares Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Term Options exercised 76,276 $ 4.73 $ 305 — Stock options outstanding and expected to vest: 642,803 $ 8.40 $ 368 4.69 Stock options vested and currently exercisable: 553,170 $ 8.26 $ 368 4.32 There were no options granted in 2023. The weighted average grant date fair value per share of options granted during the year ended December 31, 2022 was $2.11. The intrinsic value of options exercised during the years ended December 31, was $305 in 2023 and $125 in 2022. The fair value of awards vested during the years ended December 31 was $123 in 2023 and $142 in 2022. At December 31, 2023, outstanding options had a weighted average exercise price of $8.40. As of December 31, 2023, there was $98 of total unrecognized compensation related to non-vested stock options. This cost is expected to be recognized over a weighted average period of approximately 1.3 years. For the years ended December 31, 2023 and 2022, there was $93 and $121, respectively, of recognized compensation related to stock options. The Company determines fair value at grant date using the Black-Scholes-Merton pricing model that takes into account the stock price at the grant date, the exercise price, the risk-free interest rate, the volatility of the underlying stock and the expected life of the option. The weighted average assumptions used in the pricing model are noted in the following table. The expected term of options granted is derived from historical data on employee exercise and post-vesting employment termination behavior. The risk-free rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of the grant. Expected volatility is based on both the implied volatilities from the traded option on the Company’s stock and historical volatility on the Company’s stock. The Company expenses the fair value of the option on a straight line basis over the vesting period. The Company estimates forfeitures and only recognizes expense for those shares that actually vest. The following table shows our weighted average assumptions used in valuing stock options granted for the years ended December 31: 2023 2022 Risk-Free Interest Rate — 2.54 % Expected Dividend Yield — 0.00 % Expected Life in Years — 5.00 Expected Price Volatility — 19.70 % There were no stock options granted during the year ended December 31, 2023. In addition to stock options, the Company also grants restricted stock awards to directors, certain officers and employees. The restricted shares awarded become fully vested after four years of continued employment or service from the date of grant. Restricted shares are forfeited if officers and employees terminate prior to the lapsing of restrictions. The following table presents information about non-vested restricted stock awards outstanding for the year ended December 31, 2023: Restricted Stock Awards Number of shares Weighted average grant date fair value Balance at December 31, 2022 260,839 $ 8.90 Granted 82,269 8.10 Vested (55,360 ) 8.55 Cancelled/Forfeited (13,439 ) 8.99 Balance at December 31, 2023 274,309 $ 8.71 The aggregate intrinsic value of restricted stock awards vested in calendar years 2023 and 2022, was $446 and $310, respectively. The weighted average fair value per share of restricted stock awards granted during the years ended December 31, was $8.10 in 2023 and $8.87 in 2022. As of December 31, 2023, there was $1,040 of total unrecognized compensation related to non-vested restricted stock awards. This cost is expected to be recognized over a weighted average period of approximately 2.3 years. For the years ended December 31, 2023 and 2022, there was $701 and $514, respectively, of recognized compensation related to restricted stock awards. Employee Stock Purchase Plan The Company has an Employee Stock Purchase Plan (“ESPP”). Under the ESPP, the Company is authorized to issue to an eligible employee shares of common stock. There are 376,856 shares authorized under the ESPP, which include authorized but unissued shares under the 2006 Amended ESPP. The ESPP will expire on March 16, 2026. The ESPP is implemented by participation periods of not more than twenty-seven months each. The Board of Directors determines the commencement date and duration of each participation period. An eligible employee is one who has been continually employed for at least ninety (90) days prior to commencement of a participation period. Under the terms of the ESPP, employees can choose to have up to 10 percent of their compensation withheld to purchase the Company’s common stock each participation period. The purchase price of the stock is 85 percent of the lower of the fair value on the last trading day before the Date of Participation or the fair value on the last trading day during the participation period. Approximately 38 percent of eligible employees are participating in the ESPP in the current participation period, which began November 24, 2023 and will end November 23, 2024. Under the ESPP, at the annual stock purchase date of November 23, 2023, there were $96 in contributions, and 15,034 shares were purchased at a price of $6.36. For the year ended December 31, 2023 and 2022, there was $26 and $20, respectively, of recognized compensation related to ESPP issuances. Compensation cost is reported in salaries and employee benefits expense in the consolidated statements of income. The total number of shares authorized, number of shares purchased and stock price have been adjusted to give retroactive effect to stock dividends and stock splits, including the 5% stock dividend declared on January 25, 2024, payable March 25, 2024, to shareholders of record as of February 29, 2024.

Profit Sharing Plan

Profit Sharing Plan	12 Months Ended
	Dec. 31, 2023
Profit Sharing Plan [Abstract]
Profit Sharing Plan	(16) Profit Sharing Plan The Bank maintains a profit sharing plan for the benefit of its employees. Employees who have completed 1,000 st

Supplemental Compensation Plans

Supplemental Compensation Plans	12 Months Ended
	Dec. 31, 2023
Supplemental Compensation Plans [Abstract]
Supplemental Compensation Plans	(17) Supplemental Compensation Plans EXECUTIVE RETIREMENT PLAN Pension Benefit Plans The Company and the Bank maintain an unfunded non-contributory defined benefit pension plan (“ Salary Continuation Plan Eligibility to participate in the Salary Continuation Plan is limited to a select group of management or highly compensated employees of the Bank that are designated by the Board. Additionally, the Company and the Bank adopted a supplemental executive retirement plan (“SERP”) in 2006. The SERP is intended to integrate the various forms of retirement payments offered to executives. There are currently two active and two retired participants in the SERP. The SERP benefit is calculated using 3-year average salary plus 7-year average bonus (average compensation). For each year of service, the benefit formula credits 2% to 2.5% of average compensation up to a cumulative maximum of 50%. Therefore, for an executive serving 20 to 25 years, the target benefit is 50% of average compensation. The target benefit is reduced for other forms of retirement income provided by the Bank. Reductions are made for 50% of the social security benefit expected at age 65 and for the accumulated value of contributions the Bank makes to the executive’s profit sharing plan. For purposes of this reduction, contributions to the profit sharing plan are accumulated each year at a 3-year average of the yields on 10-year Treasury securities. Retirement benefits are paid monthly for 120 months, plus 6 months for each full year of service over 10 years, up to a maximum of 180 months. Reduced benefits are payable for retirement prior to age 65. Should retirement occur prior to age 65, the benefit determined by the formula described above is reduced 5% for each year payments commence prior to age 65. Therefore, the new SERP benefit is reduced 50% for retirement at age 55. No benefit is payable for voluntary terminations prior to age 55. The following table sets forth the status of the Salary Continuation Plan and SERP as of December 31, 2023 and December 31, 2022: 2023 2022 Change in benefit obligation Benefit obligation at beginning of year $ 5,339 $ 6,581 Service cost 158 278 Interest cost 263 175 Plan gain (336 ) (1,423 ) Benefits paid (445 ) (272 ) Benefit obligation at end of year $ 4,979 $ 5,339 Change in plan assets Employer contribution $ 445 $ 272 Benefits paid (445 ) (272 ) Fair value of plan assets at end of year $ — $ — Reconciliation of funded status Funded status $ (4,979 ) $ (5,339 ) Unrecognized net plan loss 69 406 Unrecognized prior service cost 31 32 Net amount recognized $ (4,879 ) $ (4,901 ) Amounts recognized in the consolidated balance sheets consist of: Accrued benefit liability $ (4,979 ) $ (5,339 ) Accumulated other comprehensive loss 100 438 Net amount recognized $ (4,879 ) $ (4,901 ) The Company expects to recognize approximately $2 of the unrecognized net actuarial loss and prior service cost as a component of net periodic benefit cost in 2024. For the Year ended December 31, 2023 2022 Components of net periodic benefit cost Service cost $ 158 $ 278 Interest cost 263 175 Amortization of prior service cost 2 2 Recognized actuarial loss — 130 Net periodic benefit cost 423 585 Additional Information Minimum benefit obligation at year end $ 4,979 $ 5,339 Decrease in minimum liability included in other comprehensive loss $ (338 ) $ (1,555 ) Assumptions used to determine benefit obligations at December 31 2023 2022 Discount rate used to determine net periodic benefit cost for years ended December 31 5.00 % 2.60 % Discount rate used to determine benefit obligations at December 31 5.30 % 5.00 % Future salary increases 5.60 % 5.75 % Plan Assets The Bank informally funds the liabilities of the Salary Continuation Plan through life insurance purchased on the lives of plan participants. This informal funding does not meet the definition of “plan assets” under pension accounting standards. Therefore, assets held for this purpose are not disclosed as part of the Salary Continuation Plan. Cash Flows Contributions and Estimated Benefit Payments For unfunded plans, contributions to the Salary Continuation Plan are the benefit payments made to participants. The Bank paid $445 in benefit payments during fiscal 2023. The following benefit payments, which reflect expected future service, are expected to be paid in future fiscal years: Year ending December 31, Pension Benefits 2024 $ 479 2025 518 2026 346 2027 296 2028 296 2029 2033 1,480 Disclosure of settlements and curtailments: There were no events during fiscal 2023 that would constitute a curtailment or settlement. DIRECTORS’ RETIREMENT PLAN On July 19, 2001, the Company and the Bank approved an unfunded non-contributory defined benefit pension plan (“ Directors’ Retirement Plan The following table sets forth the status of the Directors’ Retirement Plan as of December 31, 2023 and December 31, 2022: 2023 2022 Change in benefit obligation Benefit obligation at beginning of year $ 560 $ 710 Service cost — — Interest cost 24 14 Plan gain (100 ) (94 ) Benefits paid (60 ) (70 ) Benefit obligation at end of year $ 424 $ 560 Change in plan assets Employer contribution $ 60 $ 70 Benefits paid (60 ) (70 ) Fair value of plan assets at end of year $ — $ — Reconciliation of funded status Funded status $ (424 ) $ (560 ) Unrecognized net plan gain (172 ) (76 ) Net amount recognized $ (596 ) $ (636 ) Amounts recognized in the statement of financial position consist of: Accrued benefit liability $ (424 ) $ (560 ) Accumulated other comprehensive gain (172 ) (76 ) Net amount recognized $ (596 ) $ (636 ) For the Year Ended December 31, 2023 2022 Components of net periodic benefit cost Service cost $ — $ — Interest cost 24 14 Recognized actuarial gain (4 ) — Net periodic benefit cost 20 14 Additional Information Minimum benefit obligation at year end $ 424 $ 560 Decrease in minimum liability included in other comprehensive loss $ (96 ) $ (94 ) Assumptions used to determine benefit obligations at December 31 2023 2022 Discount rate used to determine net periodic benefit cost for years ended December 31 4.60 % 2.10 % Discount rate used to determine benefit obligations at December 31 5.00 % 4.60 % Plan Assets The Bank informally funds the liabilities of the Directors’ Retirement Plan through life insurance purchased on the lives of plan participants. This informal funding does not meet the definition of “plan assets” under pension accounting standards. Therefore, assets held for this purpose are not disclosed as part of the Directors’ Retirement Plan. Cash Flows Contributions and Estimated Benefit Payments For unfunded plans, contributions to the Directors’ Retirement Plan are the benefit payments made to participants. The Bank paid $60 in benefit payments during fiscal year 2023. The following benefit payments, which reflect expected future service, are expected to be paid in future fiscal years: Year ending December 31, Pension Benefits 2024 $ 45 2025 50 2026 45 2027 31 2028 20 2029 2033 219 Disclosure of settlements and curtailments: There were no events during fiscal year 2023 that would constitute a curtailment or settlement. EXECUTIVE ELECTIVE DEFERRED COMPENSATION PLAN — 2001 EXECUTIVE DEFERRAL PLAN On July 19, 2001, the Bank approved a revised Executive Elective Deferred Compensation Plan (“2001 Executive Deferral Plan”) for certain officers to provide them the ability to make elective deferrals of compensation due to tax law limitations on benefit levels under qualified plans. Deferred amounts earn interest at an annual rate determined by the Bank’s Board. The 2001 Executive Deferral Plan is a non-qualified plan funded with bank owned life insurance policies taken on the lives of the participating officers. During the year ended December 31, 2001, the Bank purchased insurance making a single-premium payment aggregating $1,125, which is reported in other assets on the Consolidated Balance Sheets. The Bank is the beneficiary and owner of the policies. The cash surrender value of the related insurance policies as of December 31, 2023 and 2022 totaled $2,892 and $2,820, respectively. The net decrease in accrued liability for the 2001 Executive Deferral Plan totaled $58 and $28 for the years ended December 31, 2023 and 2022, respectively. The net decrease was due to payments totaling $65 and $35 for the years ended December 31, 2023 and 2022, respectively, which was partially offset by interest accrued totaling $7 during each of the years ended December 31, 2023 and 2022. Interest expense for the 2001 Executive Deferral Plan totaled $7 for each of the years ended December 31, 2023 and 2022. DIRECTOR ELECTIVE DEFERRED FEE PLAN — 2001 DIRECTOR DEFERRAL PLAN On July 19, 2001, the Bank approved a Director Elective Deferred Fee Plan (“2001 Director Deferral Plan”) for directors to provide them the ability to make elective deferrals of director’s fees. Deferred amounts earn interest at an annual rate determined by the Bank’s Board. The 2001 Director Deferral Plan is a non-qualified plan funded with bank owned life insurance policies taken on the lives of the participating directors. The Bank is the beneficiary and owner of the policies. The cash surrender value of the related insurance policies as of December 31, 2023 and 2022 totaled $162 and $157, respectively. The net decrease in accrued liability for the 2001 Director Deferral Plan totaled $4 for each of the years ended December 31, 2023 and 2022. The net decrease was due to payments totaling $5 for each of the years ended December 31, 2023 and 2022, which was partially offset by interest accrued totaling $1 for each of the years ended December 31, 2023 and 2022. Interest expense for the 2001 Director Deferral Plan totaled $1 for each of the years ended December 31, 2023 and 2022.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Income Taxes	(18) Income Taxes The provision for income tax expense consisted of the following for the years ended December 31: 2023 2022 Current: Federal $ 5,349 $ 4,141 State 3,147 2,328 8,496 6,469 Deferred: Federal (400 ) (599 ) State (4 ) (88 ) (404 ) (687 ) $ 8,092 $ 5,782 The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2023 and 2022, consisted of: 2023 2022 Deferred tax assets: Allowance for credit losses $ 5,246 $ 4,580 Deferred compensation 64 82 Retirement compensation 1,617 1,635 Stock option compensation 453 379 Postretirement benefits — 107 Current state franchise taxes 657 490 Non-accrual interest 333 416 Sale-leaseback — 2 Lease liability 1,349 1,590 Investment securities unrealized loss 14,178 19,419 Other 281 392 Deferred tax assets 24,178 29,092 Deferred tax liabilities: Fixed assets depreciation 970 1,183 FHLB dividends 184 184 Tax credit – loss on pass-through 489 422 Deferred loan costs 940 1,024 Mortgage servicing rights 383 378 Right of Use Asset 1,204 1,450 Postretirement benefits 21 — Other 393 276 Total deferred tax liabilities 4,584 4,917 Net deferred tax assets (see Note 7) $ 19,594 $ 24,175 Based upon the level of historical taxable income and projections for future taxable income over the periods during which the deferred tax assets are deductible, management believed it is more-likely-than-not the Company will realize the benefits of these deductible differences. At December 31, 2023, the Company had no state net operating loss carry forwards and no federal tax credit carry forwards. A reconciliation of income taxes computed at the federal statutory rate and the provision for income taxes for the years ended December 31, is as follows: 2023 2022 Federal statutory income tax rate 21.0 % 21.0 % Increase (decrease) in tax rate due to: State franchise tax, net of federal benefit 8.4 % 8.2 % Reduction for tax exempt interest (1.2 )% (1.7 )% Cash surrender value of life insurance (0.4 )% (1.0 )% Other (0.5 )% 0.2 % Effective income tax rate 27.3 % 26.7 % Accounting for Uncertainty in Income Taxes The Company had no unrecognized tax benefits for the years ended December 31, 2023 and 2022. The Company recognized no changes in unrecognized tax benefits during 2023 and 2022, due to the expiration of a statute of limitations. The Company had no significant uncertain tax positions as of December 31, 2023 and December 31, 2022. The Company does not currently anticipate any significant increase or decrease in unrecognized tax benefits during 2024. The Company classifies interest and penalties as a component of the provision for income taxes. At December 31, 2023, there were no unrecognized interest and penalties. The tax years ended December 31, 2022, 2021, and 2020 2022, 2021, 2020, and 2019

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income/(Loss)	12 Months Ended
	Dec. 31, 2023
Accumulated Other Comprehensive Income/(Loss) [Abstract]
Accumulated Other Comprehensive Income/(Loss)	(19) Accumulated Other Comprehensive Income/(Loss) The following table details activity in accumulated other comprehensive income/(loss) for the year ended December 31, 2023. Unrealized Gains (Losses) on Securities Officers’ retirement plan Directors’ retirement plan Accumulated Other Comprehensive Income/(loss) Balance as of December 31, 2022 $ (46,273 ) $ (308 ) $ 53 $ (46,528 ) Current period other comprehensive income, net of tax 12,495 238 68 12,801 Balance as of December 31, 2023 $ (33,778 ) $ (70 ) $ 121 $ (33,727 ) The following table details activity in accumulated other comprehensive income/(loss) for the year ended December 31, 2022. Unrealized Gains (Losses) on Securities Officers’ retirement plan Directors’ retirement plan Accumulated Other Comprehensive Income/(loss) Balance as of December 31, 2021 $ (2,764 ) $ (1,420 ) $ (13 ) $ (4,197 ) Current period other comprehensive income (loss), net of tax (43,509 ) 1,112 66 (42,331 ) Balance as of December 31, 2022 $ (46,273 ) $ (308 ) $ 53 $ (46,528 )

Supplemental Consolidated State

Supplemental Consolidated Statements of Cash Flows Information	12 Months Ended
	Dec. 31, 2023
Supplemental Consolidated Statements of Cash Flows Information [Abstract]
Supplemental Consolidated Statements of Cash Flows Information	(20) Supplemental Consolidated Statements of Cash Flows Information Supplemental disclosures to the Consolidated Statements of Cash Flows for the years ended December 31, are as follows: 2023 2022 Supplemental disclosure of cash flow information: Cash paid during the year for: Interest $ 6,110 $ 1,135 Income taxes 8,500 4,660 Supplemental disclosure of non-cash investing and financing activities: Stock dividend distributed 5,652 6,992 Fair value adjustment of securities available for sale, net of tax of $ 5,240 18,304 2023 2022 12,495 (43,509 ) Recognition of right-of-use assets obtained in exchange for operating lease liabilities 245 869 Market value of shares tendered in-lieu of cash to pay for exercise of options 361 65 Non-cash assets acquired (liabilities assumed) in acquisition: Total assets acquired 12,612 — Total liabilities assumed (115,916 ) —

Parent Company Financial Inform

Parent Company Financial Information	12 Months Ended
	Dec. 31, 2023
Parent Company Financial Information [Abstract]
Parent Company Financial Information	(21) Parent Company Financial Information This information should be read in conjunction with the other notes to the consolidated financial statements. The following presents summary balance sheets and summary statements of income and cash flows information for the years ended December 31: Balance Sheets 2023 2022 Assets Cash $ 1,359 $ 1,034 Investment in wholly-owned subsidiary 157,662 124,006 Interest receivable and other assets 224 — Total assets $ 159,245 $ 125,040 Liabilities and stockholders’ equity Liabilities — — Stockholders’ equity 159,245 125,040 Total liabilities and stockholders’ equity $ 159,245 $ 125,040 Statements of Income 2023 2022 Other operating expenses (308 ) (303 ) Income tax benefit 91 90 Loss before undistributed earnings of subsidiary (217 ) (213 ) Equity in undistributed earnings of subsidiary 21,771 16,097 Net income $ 21,554 $ 15,884 Statements of Cash Flows 2023 2022 Net income $ 21,554 $ 15,884 Adjustments to reconcile net income to net cash provided by operating activities Stock-based compensation 820 655 Increase in interest receivable and other assets (224 ) — Equity in undistributed earnings of subsidiary (21,771 ) (16,097 ) Net cash provided by operating activities 379 442 Cash flows from financing activities: Common stock issued 96 116 Stock repurchases (143 ) (187 ) Cash dividends paid in lieu of fractional shares (7 ) (8 ) Net cash provided by financing activities (54 ) (79 ) Net change in cash 325 363 Cash at beginning of year 1,034 671 Cash at end of year $ 1,359 $ 1,034

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	(22) Related Party Transactions The Bank, in the ordinary course of business, has loan and deposit transactions with directors and executive officers. In management’s opinion, these transactions were on substantially the same terms as comparable transactions with other customers of the Bank. The amount of such deposits totaled approximately $4,058 and $5,740 at December 31, 2023 and 2022, respectively. The following is an analysis of the activity of loans to executive officers and directors for the years ended December 31: 2023 2022 Outstanding balance, beginning of year $ 2,583 $ 3,352 Credit granted 25 1,660 Repayments / Reductions (186 ) (2,429 ) Outstanding balance, end of year $ 2,422 $ 2,583

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Business Combinations	(23) Business Combinations On January 20, 2023, the Company completed the acquisition from Columbia State Bank of three branches located in the California cities of Colusa, Willows, and Orland , in accordance with a Purchase and Assumption Agreement dated as of November 5, 2022. The acquired assets included all the real property, cash on hand, personal property, safe deposit agreements, books and records along with certain loans (including accrued interest and fees) booked at the branches or allocated by the seller to the acquired branches. The assumed liabilities primarily consisted of the deposits booked in the branches or allocated by the seller to the acquired branches In accordance with ASC 805, Business Combinations The Company recorded the fair values based on the valuations available as of reporting date. In accordance with business combination accounting guidance, we evaluated these fair values for up to one year following the acquisition date of January 20, 2023. The valuations below were final one year following the acquisition date. This acquisition enabled the Company to extend its existing footprint and provided additional core deposit funding for future growth and liquidity and is expected to enhance profitability by introducing existing products and services to the acquired customer base as well as add new customers in the expanded region. The following table summarizes the consideration paid for the acquired branches and amounts of assets acquired and liabilities assumed that were recorded at the acquisition date (in thousands): Acquired Branches January 20, 2023 Fair value of consideration received: Cash consideration $ 103,425 Total fair value of consideration received 103,425 Assets acquired: Cash and cash equivalents 1,284 Loans 4,006 Premises and equipment 3,621 Core deposit intangible 4,970 Other assets 15 Total assets acquired 13,896 Liabilities assumed: Deposits 115,914 Other liabilities 2 Total liabilities assumed 115,916 Total net liabilities assumed 102,020 Bargain purchase gain recognized $ 1,405 A summary of the estimated fair value adjustments resulting in the bargain purchase gain recorded in the branch acquisition are presented below (in thousands): Acquired Branches January 20, 2023 Cash consideration received $ 103,425 Less: Cost basis of net liabilities assumed (107,097 ) Fair Value Adjustments: Loans (363 ) Premises and equipment 307 Core deposit intangible 4,970 Deposits 163 Bargain purchase gain recognized $ 1,405 The loan portfolio of the acquired branches was recorded at fair value at the date of acquisition. For the purposes of the valuation analysis, the loan portfolio was segmented based on loan type and credit quality. None of the acquired loans were considered purchased credit deteriorated (PCD) at acquisition. The fair value of the acquired loans was calculated on a loan-level basis using the discounted cash flow method. The Company recorded a core deposit intangible of $4,970 at acquisition. A core deposit intangible refers to the intangible asset that represents the cost savings derived from available core deposits to an alternative funding source. The fair value of the core deposit intangible was calculated using a net cost savings method based on the present value of the estimated net cost savings attributable to the core deposit base over the expected remaining life of the deposits (plus the present value of the tax amortization benefit). The cost savings derived from the core deposit balance was calculated as the difference between the prevailing alternative cost of funds and the estimated cost of the core deposits. The Company assumed net liabilities, at fair value, of $102,020 at acquisition in exchange for cash consideration received of $103,425. Under accounting guidance, a bargain purchase gain results if the fair value of consideration received is more than the fair value of the liabilities assumed. Because the cash consideration received exceeded the fair value of liabilities assumed, the Company recorded a bargain purchase gain of $1,405 related to the branch acquisitions during the first quarter of 2023. The bargain purchase gain is separately reported as a component of non-interest income in our Condensed Consolidated Statements of Income for the year ended December 31, 2023. We believe that we were able to negotiate a bargain purchase price primarily as a result of Columbia State Bank being required to divest of certain branches (along with the associated deposits and loans) for competitive reasons in accordance with a Letter of Agreement between Columbia State Bank, Umpqua and the Department of Justice Antitrust Division. This agreement was reached in conjunction with the Department of Justice’s required approval of the merger of Columbia State Bank and Umpqua. The required divestiture, in conjunction with the rural location of the branches acquired, allowed the Company to negotiate a favorable purchase price that, when combined with changes in market conditions between the date of agreement and the closing date, resulted in the recognition of the bargain purchase gai The following unaudited pro forma summary presents consolidated information of the Company as if the business combination had occurred on January 1, 2022 (in thousands): Year ended December 31, 2023 Year ended December 31, 2022 Summarized proforma income statement data: Net interest income $ 66,777 $ 56,319 Provision for credit losses 1,100 900 Non-interest income 7,884 7,629 Non-interest expense 43,809 41,697 Income before taxes 29,752 21,351 Provision for income taxes 8,121 5,698 Net income $ 21,631 $ 15,653 Basic earnings per share $ 1.42 $ 1.04 Diluted earnings per share $ 1.41 $ 1.03 It is impractical to separately provide information regarding the revenue and earnings of the acquired branches included in the Company’s condensed consolidated statements of income from the January 20, 2023 acquisition date to December 31, 2023 because the operations of the acquired branches were substantially commingled with the operations of the Company as of the system conversion date of January 20, 2023.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	First Northern Community Bancorp (the “Company”) is a bank holding company whose only subsidiary, First Northern Bank of Dixon (“Bank”), a California state-chartered bank, conducts general banking activities, including collecting deposits and originating loans, and serves Solano, Yolo, Sacramento, Placer, El Dorado, Contra Costa, Glenn, and Colusa Counties. All intercompany transactions between the Company and the Bank have been eliminated in consolidation. The consolidated financial statements also include the accounts of Yolano Realty Corporation, a wholly-owned subsidiary of the Bank. Yolano Realty Corporation was formed in September 2009 for the purpose of managing selected other real estate owned properties. Yolano Realty Corporation was an inactive subsidiary in 2023. The accounting and reporting policies of the Company conform with accounting principles generally accepted in the United States of America. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and revenues and expenses for the period. Actual results could differ from those estimates applied in the preparation of the accompanying consolidated financial statements. For the Company, the most significant accounting estimates are the allowance for credit losses on loans and business combinations. A summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows.
Cash Equivalents	(a) Cash Equivalents For purposes of the consolidated statements of cash flows, the Company considers due from banks, federal funds sold for one-day periods and short-term bankers acceptances to be cash equivalents. At times, the Company maintains deposits with other financial institutions in amounts that may exceed federal deposit insurance coverage. Management regularly evaluates the credit risk associated with correspondent banks.
Investment Securities and Allowance for Credit Losses	(b) Investment Securities and Allowance for Credit Losses Investment securities consist of U.S. Treasury securities, U.S. Agency securities, obligations of states and political subdivisions, obligations of U.S. Corporations, collateralized mortgage obligations and mortgage-backed securities. At the time of purchase of a security the Company designates the security as held-to-maturity or available-for-sale, based on its investment objectives, operational needs, and intent to hold. The Company does not purchase securities with the intent to engage in trading activity. Held-to-maturity securities are recorded at amortized cost, adjusted for amortization or accretion of premiums or discounts. Available-for-sale securities are recorded at fair value with unrealized holding gains and losses, net of the related tax effect, reported as a separate component of stockholders’ equity until realized. The amortized cost of securities is adjusted for amortization of premiums and accretion of discounts to the earliest call date using the effective interest method. Such amortization and accretion is included in investment income, along with interest and dividends. The cost of securities sold is based on the specific identification method; realized gains and losses resulting from such sales are included in earnings. For available-for-sale debt securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, an allowance for credit losses is recorded to bring the security’s amortized cost basis down to fair value. For debt securities available-for-sale that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any unrealized losses that have not been recorded through an allowance for credit losses is recognized in other comprehensive income. Changes in the allowance for credit losses are recorded as provision for (or reversal of) credit loss expense. Losses are charged against the allowance when management believes the uncollectibility of an available-for-sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities is excluded from the estimate of credit losses. Accrued interest receivable on available-for-sale debt securities totaled $2,096 and $2,151 as of December 31, 2023 and December 31, 2022, respectively, and is included in interest receivable and other assets
Federal Home Loan Bank Stock and Other Equity Securities, at Cost	(c) Federal Home Loan Bank Stock and Other Equity Securities, at Cost Federal Home Loan Bank (“FHLB”) stock represents an equity interest that does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). FHLB stock and other equity securities are recorded at cost.
Loans and Allowance for Credit Losses	(d) Loans and Allowance for Credit Losses Loans are reported at the principal amount outstanding, net of deferred loan fees and costs and the allowance for credit losses. Loan fees net of certain direct costs of origination, which represent an adjustment to interest yield are deferred and amortized over the contractual term of the loan using the interest method. Unearned discount on installment loans is recognized as income over the terms of the loans by the interest method. Interest on other loans is calculated by using the simple interest method on the daily balance of the principal amount outstanding. Loans on which the accrual of interest has been discontinued are designated as non-accrual loans. Accrual of interest on loans is discontinued either when reasonable doubt exists as to the full and timely collection of interest or principal or when a loan becomes contractually past due by ninety days or more with respect to interest or principal. When a loan is placed on non-accrual status, all interest previously accrued but not collected is reversed against current period interest income. Interest accruals are resumed on such loans only when they are brought fully current with respect to interest and principal and when, in the judgment of management, the loans are estimated to be fully collectible as to both principal and interest. Accrual of interest on loans that are modified commence after a sustained period of performance. Interest is generally accrued on such loans in accordance with the new terms. The allowance for credit l osses (ACL) is a valuation account that is deducted from the loan’s amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes the recorded loan balance is confirmed as uncollectible. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the ACL using relevant information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. In determining the ACL, accruing loans with similar risk characteristics are generally evaluated collectively. To estimate expected losses the Company generally utilizes historical loss trends and the remaining contractual lives of the loan portfolios to determine estimated credit losses through a reasonable and supportable forecast period. Individual loan credit quality indicators, including historical credit losses, have been statistically correlated with various econometrics, including California unemployment rate and California gross domestic product. Model forecasts may be adjusted for inherent limitations or biases that have been identified through independent validation and back-testing of model performance to actual realized results. The Company utilized a reasonable and supportable forecast period of approximately four quarters and obtained the forecast data from Moody’s Analytics. The Company also considered the impact of portfolio concentrations, changes in underwriting practices, imprecision in its economic forecasts, and other risk factors that might influence its loss estimation process. Loans that do not share similar risk charac teristics are individually evaluated by management for potential impairment. Included in loans individually evaluated are collateral dep The ACL is measured on a collective (pool) basis whe n similar risk characteristics exist. The Company has identified the following portfolio segments to evaluate and measure the ACL: Commercial : Commercial loans, whether secured or unsecured, generally are made to support the short-term operations and other needs of small businesses. These loans are generally secured by the receivables, equipment, and other real property of the business and are susceptible to the related risks described above. Problem commercial loans are generally identified by periodic review of financial information that may include financial statements, tax returns, and payment history of the borrower. Based on this information, the Company may decide to take any of several courses of action, including demand for repayment, requiring the borrower to provide a significant principal payment and/or additional collateral or requiring similar support from guarantors. N : Commercial real estate loans generally fall into two categories: owner-occupied and non-owner occupied. Loans secured by owner-occupied real estate are primarily susceptible to changes in the market conditions of the related business. This may be driven by, among other things, industry changes, geographic business changes, changes in the individual financial capacity of the business owner, general economic conditions, and changes in business cycles. These same risks apply to commercial loans whether secured by equipment, receivables or other personal property or unsecured. Problem commercial real estate loans are generally identified by periodic review of financial information that may include financial statements, tax returns, payment history of the borrower, and site inspections. Based on this information, the Company may decide to take any of several courses of action, including demand for repayment, requiring the borrower to provide a significant principal payment and/or additional collateral or requiring similar support from guarantors. Notwithstanding, when repayment becomes unlikely based on the borrower’s income and cash flow, repossession or foreclosure of the underlying collateral may become necessary. Losses on loans secured by owner occupied real estate, equipment, or other personal property generally are dictated by the value of underlying collateral at the time of default and liquidation of the collateral. When default is driven by issues related specifically to the business owner, collateral values tend to provide better repayment support and may result in little or no loss. Alternatively, when default is driven by more general economic conditions, underlying collateral generally has devalued more and results in larger losses due to default. Loans secured by non-owner occupied real estate are primarily susceptible to risks associated with swings in occupancy or vacancy and related shifts in lease rates, rental rates or room rates. Most often, these shifts are a result of changes in general economic or market conditions or overbuilding and resulting over-supply of space. Losses are dependent on the value of underlying collateral at the time of default. Values are generally driven by these same factors and influenced by interest rates and required rates of return as well as changes in occupancy costs. Collateral values may be determined by appraisals obtained through Bank-approved, licensed appraisers, qualified independent third parties, sales invoices, or other appropriate means. Agriculture : Agricultural loans, whether secured or unsecured, generally are made to producers and processors of crops and livestock. Repayment is primarily from the sale of an agricultural product or service. Agricultural loans are generally secured by inventory, receivables, equipment, and other real property. Agricultural loans primarily are susceptible to changes in market demand for specific commodities. This may be exacerbated by, among other things, industry changes, changes in the individual financial capacity of the business owner, general economic conditions and changes in business cycles, as well as adverse weather conditions such as drought, fire, or floods. Problem agricultural loans are generally identified by periodic review of financial information that may include financial statements, tax returns, crop budgets, payment history, and crop inspections. Based on this information, the Company may decide to take any of several courses of action, including demand for repayment, requiring the borrower to provide a significant principal payment and/or additional collateral or requiring similar support from guarantors. Notwithstanding, when repayment becomes unlikely based on the borrower’s income and cash flow, repossession or foreclosure of the underlying collateral may become necessary. Residential mortgage loans : Residential mortgage loans, which are secured by real estate, are primarily susceptible to four risks; non-payment due to diminished or lost income, over-extension of credit, a lack of borrow : Construction loans, whether owner-occupied or non-owner occupied residential development loans, are not only susceptible to the risks related to residential mortgage loans, but the added risks of construction, including cost over-runs, mismanagement of the project, or lack of demand and market changes experienced at time of completion. Losses are primarily related to underlying collateral value and changes therein as described above. Problem construction loans are generally identified by periodic review of financial information that may include financia l statements, tax returns and payment history of the borrower. Based on this information, the Company may decide to take any of several courses of action, including demand for repayment, requiring the borrower to provide a significant principal payment and/or additional collateral or requiring similar support from guarantors, or repossession or foreclosure of the underlying collateral. Collateral values may be determined by appraisals obtained through Bank-approved, licensed appraisers, qualified independent third parties, purchase invoices, or other appropriate documentation. Consumer : Consumer loans, whether unsecured or secured, are primarily susceptible to four risks: non-payment due to diminished or lost income, over-extension of credit, a lack of borrower’s cash flow to sustain payments, and shortfall in collateral value. In general, non-payment is usually due to loss of employment and will follow Unfunded commitments : The estimated credit losses a ssociated with these unfunded lending commitments is calculated using the same models and methodologies noted above and incorporate utilization assumptions at time of default. The reserve for unfunded commitments is maintained on the consolidated balance sheet in other liabilities. Accrued interest receivable on loans is not included in the calculation of the allowance for credit losses. Accrued interest receivable on loans totaled $4,713 and $3,594 as of December 31, 2023 and December 31, 2022, respectively, and is included in interest receivable and other assets
Loans Held-for-Sale	( e Loans Held-for-Sale Loans originated and held-for-sale are carried at the lower of cost or estimated fair value in the aggregate. Net fees and costs of originating loans held for sale are deferred and are included in the basis for determining the gain or loss on sales of loans held for sale. Net unrealized losses are recognized through a valuation allowance by charges to income.
Premises and Equipment	( f Premises and Equipment Premises and equipment are stated at cost, less accumulated depreciation. Depreciation is computed substantially by the straight-line method over the estimated useful lives of the related assets. Leasehold improvements are depreciated over the estimated useful lives of the improvements or the terms of the related leases, whichever is shorter. The useful lives used in computing depreciation are as follows: Buildings and improvements 15 to 50 years Furniture and equipment 3 to 10 years
Other Real Estate Owned	( g Other Real Estate Owned Other real estate acquired by foreclosure is carried at fair value less estimated selling costs. Prior to foreclosure, the value of the underlying loan is written down to the fair value of the real estate to be acquired by a charge to the allowance for credit losses, if necessary. Fair value of other real estate owned is generally determined based on an appraisal of the property. Any subsequent operating expenses or income, reduction in estimated values and gains or losses on disposition of such properties are included in other operating expenses. Gain recognition on the disposition of real estate is dependent upon the transaction meeting certain criteria relating to the nature of the property sold and the terms of the sale. Under certain circumstances, revenue recognition may be deferred until these criteria are met. The Bank held no other real estate owned (“OREO”) as of December 31, 2023 and 2022.
Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of	( h Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of Long-lived assets and certain identifiable intangibles are required to be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.
Pension Benefit Plans	( i ) Pension Benefit Plans The Company and the Bank maintain unfunded non-contributory defined benefit pension plans for a select group of highly compensated employees and directors, as well as a supplemental executive retirement plan. Net periodic benefit cost is recognized over the approximate service period of plan participants and includes discount rate assumptions. See Note 17 of Notes to Consolidated Financial Statements.
Revenue from Contracts with Customers	( j ) Revenue from Contracts with Customers The following are descriptions of the Company’s sources of Non-interest income within the scope of the FASB’s Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (Topic 606) Service charges on deposit accounts Service charges on deposit accounts include account maintenance and analysis fees and transaction-based fees. Account maintenance and analysis fees consist primarily of account fees and analyzed account fees charged on deposit accounts on a monthly basis. The performance obligation is satisfied and the fees are recognized on a monthly basis as the service period is completed. Transaction-based fees consist of non-sufficient funds fees, wire fees, overdraft fees and fees on other products and services and are charged to deposit customers for specific services provided to the customer. The performance obligation is completed as the transaction occurs and the fees are recognized at the time each specific service is provided to the customer. Investment and brokerage services income The Bank earns investment and brokerage services fees for providing a broad range of alternative investment products and services through Raymond James Financial Services, Inc. Brokerage fees are generally earned in two ways. Brokerage fees for managed accounts charge a set annual percentage fee based on the underlying portfolio value and are earned and recognized on a quarterly basis. Brokerage fees for a standard commission account are charged on a per transaction fee and are earned and recognized at the time of the transaction. Debit card income Debit card income represents fees earned on Bank-issued debit card transactions. The Bank earns interchange fees from debit cardholder transactions through the related payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to the cardholder. The performance obligation is satisfied and the fees are earned when the cost of the transaction is charged to the cardholders’ account. Certain expenses directly associated with the debit card are recorded on a net basis with the interchange income. Other income Other income within the scope of Topic 606 includes check sales fees, bankcard fees, and merchant fees. Check sales fees, based on check sales volume, are received from check printing companies and are recognized monthly. Bankcard fees are earned from the Bank’s credit card program and are recognized monthly as the service period is completed. Merchant fees are earned for card payment services provided to its merchant customers. The Bank has a contract with a third party to provide card payment services to merchants that contract for those services. Merchant fees are recognized monthly as the service period is completed.
Gain or Loss on Sale of Loans and Servicing Rights	( k ) Gain or Loss on Sale of Loans and Servicing Rights Transfers and servicing of financial assets are accounted for and reported based on consistent application of a financial-components approach that focuses on control. Transfers of financial assets that are sales are distinguished from transfers that are secured borrowings. A sale is recognized when the transaction closes and the proceeds are other than beneficial interests in the assets sold. A gain or loss is recognized to the extent that the sales proceeds and the fair value of the servicing asset exceed or are less than the book value of the loan. The Company recognizes an asset for the fair value of the rights to service loans for others when loans are sold on a servicing-retained basis. The Company sold substantially all of its conforming long-term residential mortgage loans originated during the years ended December 31, 2023 and 2022, for cash proceeds equal to the fair value of the loans. Mortgage servicing rights (“MSR”) in loans sold are measured by allocating the previous carrying amount of the transferred assets between the loans sold and retained interest, if any, based on their relative fair value at the date of transfer. The Company determines its classes of servicing assets based on the asset type being serviced along with the methods used to manage the risk inherent in the servicing assets, which includes the market inputs used to value the servicing assets. The Company measures and reports its residential mortgage servicing assets initially at fair value and amortizes the servicing rights in proportion to, and over the period of, estimated net servicing revenues. Management assesses servicing rights for impairment as of each financial reporting date. Fair value adjustments that encompass market-driven valuation changes and the runoff in value that occurs from the passage of time are each separately reported. In determining the fair value of the MSR, the Company uses quoted market prices when available. Subsequent fair value measurements are determined using a discounted cash flow model. In order to determine the fair value of the MSR, the present value of expected future cash flows is estimated. Assumptions used include market discount rates, anticipated prepayment speeds, delinquency and foreclosure rates, and ancillary fee income. This model is periodically validated by an independent external model validation group. The model assumptions and the MSR fair value estimates are also compared to observable trades of similar portfolios as well as to MSR broker valuations and industry surveys, as available. Key assumptions used in measuring the fair value of the MSR as of December 31, were as follows: 2023 2022 Constant prepayment rate 6.09 % 7.55 % Discount rate 10.50 % 9.50 % Weighted average life (years) 7.99 7.20 The expected life of the loan can vary from management’s estimates due to prepayments by borrowers, especially when rates fall. Prepayments in excess of management’s estimates would negatively impact the recorded value of the mortgage servicing rights. The value of the mortgage servicing rights is also dependent upon the discount rate used in the model, which we base on current market rates. Management reviews this rate on an ongoing basis based on current market rates. A significant increase in the discount rate would reduce the value of mortgage servicing rights.
Income Taxes	( l Income Taxes The Company accounts for income taxes under the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
Share Based Compensation	(m) Share Based Compensation The Company accounts for share based compensation transactions whereby the Company receives employee services in exchange for equity instruments, including stock options and restricted stock. The Company recognizes in the consolidated statements of income the grant-date fair value of stock options and other equity-based forms of compensation issued to employees over their requisite service period (generally the vesting period). The fair value of options granted is determined on the date of the grant using a Black-Scholes-Merton pricing model. The grant date fair value of restricted stock is determined by the closing market price of the day prior to the grant date. The Company issues new shares of common stock upon the exercise of stock options. See Note 15 of Notes to Consolidated Financial Statements.
Earnings Per Share ("EPS")	( n ) Earnings Per Share (“EPS”) Basic EPS includes no dilution and is computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding for the period, excluding non-vested restricted shares. Diluted EPS reflects the potential dilution of securities that could share in the earnings of an entity. The number of potential common shares included in annual diluted EPS is a year-to-date average of the number of potential common shares included in each quarter’s diluted EPS computation under the treasury stock method. The calculation of weighted average shares includes two classes of the Company’s outstanding common stock: common stock and restricted stock awards. Holders of restricted stock also receive dividends at the same rate as common shareholders, subject to vesting restrictions, and they both share equally in undistributed earnings. There are no unvested share-based payment awards that contain nonforfeitable rights to dividends. See Note 14 of Notes to Consolidated Financial Statements.
Advertising Costs	( o ) Advertising Costs Advertising costs were $474 and $496 for the years ended December 31, 2023 and 2022, respectively. Advertising costs are expensed as incurred.
Comprehensive Income	( p Comprehensive Income Accounting principles generally accepted in the United States require that recognized revenue, expenses, gains, and losses be included in net income. Certain changes in assets and liabilities, such as unrealized gain and losses on available-for-sale securities and directors’ and officers’ retirement plans, are reported as a separate component of the equity section of the consolidated balance sheet. Such items, along with net income, are components of comprehensive income.
Stock Dividend	( q ) Stock Dividend On January 26, 2023, the Company announced that its Board of Directors had declared a 5% stock dividend which resulted in 701,267 shares, which was paid on March 24, 2023 to shareholders of record as of February 28, 2023. On January 25, 2024, the Company announced that its Board of Directors had declared a 5% stock dividend which will result in an estimate of 737,253 shares, which will be paid on March 25, 2024 to shareholders of record as of February 29, 2024. The earnings per share data for all periods presented have been adjusted to give retroactive effect to stock dividends and stock splits, including the 5% stock dividend declared on January 25, 2024. December 31, 2023 figures included in the Consolidated Balance Sheets and Consolidated Statement of Stockholders’ Equity have been adjusted to reflect the estimated impact of the 2024 stock dividend. Figures that have been adjusted include common stock shares issued and outstanding, common stock balance and retained earnings balance. The December 31, 2022 and 2021 balances included in the Consolidated Balance Sheets and Statement of Stockholders’ Equity have not been adjusted to retroactively reflect the stock dividends, but instead show the historical rollforward of stock dividends declared.
Segment Reporting	( r ) Segment Reporting The “Segment Reporting” topic of the FASB ASC requires that public companies report certain information about operating segments. It also requires that public companies report certain information about their products and services, the geographic areas in which they operate, and their major customers. The Company is a holding company for a community bank, which offers a wide array of products and services to its customers. Pursuant to its banking strategy, emphasis is placed on building relationships with its customers, as opposed to building specific lines of business. As a result, the Company is not organized around discernible lines of business and prefers to work as an integrated unit to customize solutions for its customers, with business line emphasis and product offerings changing over time as needs and demands change. Therefore, the Company reports community banking as its only segment.
Business Combinations	(s) Business Combinations The Company accounts for acquisitions of businesses using the acquisition method of accounting. Under the acquisition method, assets acquired and liabilities assumed are recorded at their estimated fair values at the date of acquisition. Management utilizes various valuation techniques including discounted cash flow analyses to determine these fair values. Any excess of the purchase consideration over the fair value of acquired assets, including identifiable intangible assets, and liabilities assumed is recorded as goodwill and a deficit is recognized as a bargain purchase gain. Goodwill and intangible assets acquired in a business combination and that are determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exist that indicate the necessity for such impairment tests to be performed. The Company has no goodwill arising from business combinations. The Compnay recognized a bargain purchase gain arising from business combinations. The Company recorded the fair values based on the valuations available as of reporting date. In accordance with business combination accounting guidance, the Company continued to evaluate these fair values for one year following the acquisition date. Intangible assets with definite useful lives are amortized over their estimated useful lives to their estimated residual values. Core deposit intangible assets arising from business combinations are amortized on an accelerated basis reflecting the pattern in which the economic benefits of the intangible asset are consumed or otherwise used up. The estimated life of the core deposit intangible is approximately 10 years.
Impact of Recently Issued Accounting Standards	(t) Impact of Recently Issued Accounting Standards Accounting Standards Adopted in 2023 On January 1, 2023, the Company adopted ASU 2016-13 Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (CECL) methodology. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized costs, including loan receivables and held-to-maturity debt securities. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments) and net investments in certain leases. In addition, ASC 326 made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities, based on management’s intent to sell the security, or likelihood the Company will be required to sell the security, before recovery of the amortized cost basis . Upon adoption of ASU 2016-13, the Company made the accounting policy election to not measure an estimate of credit losses on accrued interest receivable as the Company writes off any uncollectible accrued interest receivable in a timely manner . Results for the reporting periods beginning January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. Upon adoption of CECL, the Company recognized an increase in the ACL for loans and reserve for unfunded commitments totaling $1,300 as a cumulative effect adjustment from change in accounting policies, with a corresponding decrease in retained earnings of $916, net of deferred taxes of $384 . On January 1, 2023, the Company adopted ASU 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. These amendments eliminate the troubled debt restructuring (TDR) recognition and measurement guidance and, instead, require that an entity evaluate (consistent with the accounting for other loan modifications) whether the modification represents a new loan or a continuation of an existing loan. The amendments also enhance existing disclosure requirements and introduce new requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. For public business entities, these amendments require that an entity disclose current-period gross write-offs by year of origination for financing receivables and net investment in leases within the scope of Subtopic 326-20. Results for the reporting periods beginning January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. Recently Issued Accounting Pronouncements In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Scope. This ASU clarifies that certain optional expedients and exceptions in Topic 848 for contract modifications and hedge accounting apply to derivatives that are affected by the discounting transition. The ASU also amends the expedients and exceptions in Topic 848 to capture the incremental consequences of the scope clarification and to tailor the existing guidance to derivative instruments affected by the discounting transition. An entity may elect to apply ASU 2021-01 on contract modifications that change the interest rate used for margining, discounting, or contract price alignment retrospectively as of any date from the beginning of the interim period that includes March 12, 2020, or prospectively to new modifications from any date within the interim period that includes or is subsequent to January 7, 2021, up to the date that financial statements are available to be issued. An entity may elect to apply ASU 2021-01 to eligible hedging relationships existing as of the beginning of the interim period that includes March 12, 2020, and to new eligible hedging relationships entered into after the beginning of the interim period that includes March 12, 2020. In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848. This ASU extends the period of time preparers can utilize the reference rate reform relief guidance in Topic 848. ASU 2022-06 defers the sunset date of Topic 848 from December 31, 2022, to December 31, 2024, after which entities will no longer be permitted to apply the relief in Topic 848. The Company is in the process of evaluating the provisions of this ASU but does not expect it to have a material impact on the Company’s consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. These amendments clarify that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. This ASU is effective for fiscal years, including interim periods within those fiscal years, beginning after December 15, 2023. The Company does not expect this ASU to have a material impact on the Company’s consolidated financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments in this ASU is intended to improve reportable segment disclosure requirements primarily through enhanced disclosures about significant segment expenses. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company does not expect this ASU to have a material impact on the Company’s consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. Among other things, these amendments require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold. This ASU is effective for annual periods beginning after December 15, 2024. The Company is evaluating whether this ASU will have a material impact on the Company’s consolidated financial statements .

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Useful Lives Used in Computing Depreciation	The useful lives used in computing depreciation are as follows: Buildings and improvements 15 to 50 years Furniture and equipment 3 to 10 years
Key Assumptions Used in Measuring the Fair Value of Mortgage Servicing Rights	Key assumptions used in measuring the fair value of the MSR as of December 31, were as follows: 2023 2022 Constant prepayment rate 6.09 % 7.55 % Discount rate 10.50 % 9.50 % Weighted average life (years) 7.99 7.20

Investment Securities (Tables)

Investment Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Investment Securities [Abstract]
Amortized Cost, Unrealized Gains and Losses, Estimated Fair Values and Related Allowance for Credit Losses on Investments in Debt and Other Securities	The amortized cost, unrealized gains and losses, estimated fair values and related allowance for credit losses on investments in debt and other securities at December 31, 2023 are summarized as follows: Amortized cost Unrealized gains Unrealized losses Estimated fair value ACL Investment securities available-for-sale: U.S. Treasury securities $ 90,063 $ 134 $ (3,015 ) $ 87,182 $ — Securities of U.S. government agencies and corporations 121,305 105 (6,331 ) 115,079 — Obligations of states and political subdivisions 55,021 237 (3,581 ) 51,677 — Collateralized mortgage obligations 107,658 15 (16,726 ) 90,947 — Mortgage-backed securities 246,267 242 (19,037 ) 227,472 — Total debt securities $ 620,314 $ 733 $ (48,690 ) $ 572,357 $ — The amortized cost, unrealized gains and losses and estimated fair values of investments in debt and other securities at December 31, 2022 are summarized as follows: Amortized cost Unrealized gains Unrealized losses Estimated fair value Investment securities available-for-sale: U.S. Treasury securities $ 119,644 $ 13 $ (5,842 ) $ 113,815 Securities of U.S. government agencies and corporations 128,697 20 (9,806 ) 118,911 Obligations of states and political subdivisions 58,955 13 (5,642 ) 53,326 Collateralized mortgage obligations 114,983 — (19,633 ) 95,350 Mortgage-backed securities 261,505 56 (24,871 ) 236,690 Total debt securities $ 683,784 $ 102 $ (65,794 ) $ 618,092
Amortized Cost and Estimated Fair Value of Debt and Other Securities by Contractual Maturity	The amortized cost and estimated fair value of debt and other securities at December 31, 2023, by contractual maturity, are shown in the following table: Amortized cost Estimated fair value Maturity in years: Due in one year or less $ 78,883 $ 77,408 Due after one year through five years 131,352 124,600 Due after five years through ten years 29,523 27,427 Due after ten years 26,631 24,503 Subtotal 266,389 253,938 Mortgage-backed securities and Collateralized mortgage obligations 353,925 318,419 Total $ 620,314 $ 572,357
Analysis of Gross Unrealized Losses of the Available-for-sale Investment Securities Portfolio	An analysis of gross unrealized losses of the available-for-sale investment securities portfolio as of December 31, 2023, follows: Less than 12 months 12 months or more Total Fair Value Unrealized losses Fair Value Unrealized losses Fair Value Unrealized losses U.S. Treasury securities $ — $ — $ 77,203 $ (3,015 ) $ 77,203 $ (3,015 ) Securities of U.S. government agencies and corporations 3,424 (7 ) 97,057 (6,324 ) 100,481 (6,331 ) Obligations of states and political subdivisions 4,981 (31 ) 32,578 (3,550 ) 37,559 (3,581 ) Collateralized mortgage obligations 6,597 (26 ) 80,995 (16,700 ) 87,592 (16,726 ) Mortgage-backed securities 17,023 (124 ) 182,626 (18,913 ) 199,649 (19,037 ) Total $ 32,025 $ (188 ) $ 470,459 $ (48,502 ) $ 502,484 $ (48,690 ) An analysis of gross unrealized losses of the available-for-sale investment securities portfolio as of December 31, 2022, follows: Less than 12 months 12 months or more Total Fair Value Unrealized losses Fair Value Unrealized losses Fair Value Unrealized losses U.S. Treasury Securities $ 54,574 $ (1,680 ) $ 56,872 $ (4,162 ) $ 111,446 $ (5,842 ) Securities of U.S. government agencies and corporation 45,261 (1,341 ) 69,635 (8,465 ) 114,896 (9,806 ) Obligations of states and political subdivision 40,479 (3,022 ) 10,049 (2,620 ) 50,528 (5,642 ) Collateralized mortgage obligations 36,040 (2,586 ) 59,310 (17,047 ) 95,350 (19,633 ) Mortgage-backed securities 99,250 (6,131 ) 131,951 (18,740 ) 231,201 (24,871 ) Total $ 275,604 $ (14,760 ) $ 327,817 $ (51,034 ) $ 603,421 $ (65,794 )

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2023
Loans and Allowance for Credit Losses [Abstract]
Loan Portfolio, by Loan Class	The composition of the Company’s loan portfolio, by loan class, as of December 31, is as follows: 2023 2022 Commercial $ 106,897 $ 106,771 Commercial Real Estate 721,729 645,166 Agriculture 105,838 114,040 Residential Mortgage 107,328 92,669 Residential Construction 12,323 10,167 Consumer 14,868 15,287 1,068,983 984,100 Allowance for credit losses (16,596 ) (14,792 ) Net deferred origination fees and costs 78 830 Loans, net $ 1,052,465 $ 970,138
Activity in ACL on Loans by Loan Class	The following table summarizes the activity in the allowance for credit losses on loans which is recorded as a contra asset, and the reserve for unfunded commitments which is recorded on the balance sheet within other liabilities as of December 31, 2023: Allowance for Credit Losses – Year ended December 31, 2023 ($ in thousands) Beginning balance Adoption of CECL Charge-offs Recoveries Provision (Recovery) Ending Balance Commercial $ 1,491 $ 689 $ (366 ) $ 235 $ (8 ) $ 2,041 Commercial Real Estate 10,259 (513 ) — — 1,118 10,864 Agriculture 1,789 (742 ) (2,567 ) 2,567 (50 ) 997 Residential Mortgage 896 923 (3 ) — 189 2,005 Residential Construction 181 221 — — (68 ) 334 Consumer 176 222 (13 ) 1 (31 ) 355 Allowance for credit losses on loans 14,792 800 (2,949 ) 2,803 1,150 16,596 Reserve for unfunded commitments 700 500 — — (50 ) 1,150 Total $ 15,492 $ 1,300 $ (2,949 ) $ 2,803 $ 1,100 $ 17,746 The following tables summarize the activity in the allowance for credit losses by loan class for the year ended December 31, 2022: Commercial Commercial Real Estate Agriculture Residential Mortgage Residential Construction Consumer Unallocated Total Balance as of December 31, 2021 $ 1,604 $ 8,808 $ 1,482 $ 742 $ 74 $ 167 $ 1,075 $ 13,952 Provision for loan losses (119 ) 1,265 275 138 104 44 (807 ) 900 Charge-offs (297 ) — — — — (48 ) — (345 ) Recoveries 275 — — — — 10 — 285 Net charge-offs (22 ) — — — — (38 ) — (60 ) Ending Balance 1,463 10,073 1,757 880 178 173 268 14,792 Period-end amount allocated to: Loans individually evaluated for impairment — — — 75 — 2 — 77 Loans collectively evaluated for impairment 1,463 10,073 1,757 805 178 171 268 14,715 Balance as of December 31, 2022 $ 1,463 $ 10,073 $ 1,757 $ 880 $ 178 $ 173 $ 268 $ 14,792 The Company’s investment in loans as of December 31, 2022 related to each balance in the allowance for credit losses by loan category and disaggregated on the basis of the Company’s impairment methodology was as follows: Commercial Commercial Real Estate Agriculture Residential Mortgage Residential Construction Consumer Total December 31, 2022 Loans individually evaluated for impairment $ — $ — $ 7,416 $ 622 $ — $ 701 $ 8,739 Loans collectively evaluated for impairment 106,771 645,166 106,624 92,047 10,167 14,586 975,361 Ending Balance $ 106,771 $ 645,166 $ 114,040 $ 92,669 $ 10,167 $ 15,287 $ 984,100
Amortized Cost of Collateral Dependent Loans by Class	The following table presents the amortized cost basis of collateral-dependent loans by class, which are individually evaluated to determine expected credit losses as of December 31, 2023 and December 31, 2022: December 31, 2023 ($ in thousands) Secured by 1-4 Family Residential Properties-1st lien Secured by 1-4 Family Residential Properties-junior lien Secured by 1-4 Family Residential Properties- revolving Commercial Construction and land development Secured by farmland Agriculture production loans Total Commercial $ — $ — $ — $ — $ — $ — $ — $ — Commercial Real Estate — — — — — — — — Agriculture — — — — — 946 1,925 2,871 Residential Mortgage 424 — — — — — — 424 Residential Construction — — — — — — — — Consumer — 351 352 — — — — 703 Total $ 424 $ 351 $ 352 $ — $ — $ 946 $ 1,925 $ 3,998 December 31, 2022 ($ in thousands) Secured by 1-4 Family Residential Properties-1st lien Secured by 1-4 Family Residential Properties-junior Secured by 1-4 Family Residential Properties- revolving Commercial Construction and land development Secured by farmland Agriculture production loans Total Commercial $ — $ — $ — $ — $ — $ — $ — $ — Commercial Real Estate — — — — — — — — Agriculture — — — — — 1,148 6,268 7,416 Residential Mortgage 123 — — — — — — 123 Residential Construction — — — — — — — — Consumer — — 637 — — — — 637 Total $ 123 $ — $ 637 $ — $ — $ 1,148 $ 6,268 $ 8,176
Loans by Delinquency and Non-Accrual Status	The Company’s loans by delinquency and non-accrual status, as of December 31, 2023 and December 31, 2022, was as follows: ($ in thousands) 30-59 days Past Due & Accruing 60-89 days Past Due & Accruing 90 days or More Past Due & Accruing Nonaccrual Loans Total Past Due & Nonaccrual Loans Current & Accruing Loans Total Loans Nonaccrual loans with No ACL December 31, 2023 Commercial $ 91 $ 178 $ — $ — $ 269 $ 106,628 $ 106,897 $ — Commercial Real Estate — — — — — 721,729 721,729 — Agriculture — — — 2,871 2,871 102,967 105,838 2,871 Residential Mortgage 976 — 916 424 2,316 105,012 107,328 424 Residential Construction — — 3,420 — 3,420 8,903 12,323 — Consumer 194 — — 703 897 13,971 14,868 703 Total $ 1,261 $ 178 $ 4,336 $ 3,998 $ 9,773 $ 1,059,210 $ 1,068,983 $ 3,998 December 31, 2022 Commercial $ 41 $ — $ 403 $ — $ 444 $ 106,327 $ 106,771 $ — Commercial Real Estate — — — — — 645,166 645,166 — Agriculture — — — 7,416 7,416 106,624 114,040 7,416 Residential Mortgage — — — 123 123 92,546 92,669 123 Residential Construction — — — — — 10,167 10,167 — Consumer — — — 637 637 14,650 15,287 637 Total $ 41 $ — $ 403 $ 8,176 $ 8,620 $ 975,480 $ 984,100 $ 8,176
Impaired Loans	The following table presents information related to impaired loans as of December 31, 2022, as determined in accordance with ASC 310 prior to the adoption of ASU 2016-13: Unpaid Contractual Principal Balance Recorded Investment with no Allowance Recorded Investment with Allowance Total Recorded Investment Related Allowance December 31, 2022 Commercial $ — $ — $ — $ — $ — Commercial Real Estate — — — — — Agriculture 10,032 7,416 — 7,416 — Residential Mortgage 673 123 499 622 75 Residential Construction — — — — — Consumer 822 637 64 701 2 Total $ 11,527 $ 8,176 $ 563 $ 8,739 $ 77
Average Recorded Investment and Interest Income in Impaired Loans Recognized Using Accrual Basis Method of Accounting	The following table presents the average recorded investment in impaired loans and the amount of interest income recognized on impaired loans during the year ended December 31, 2022: December 31, 2022 Average Recorded Investment Interest Income Recognized Commercial $ 40 $ 3 Commercial Real Estate 384 32 Agriculture 8,047 — Residential Mortgage 639 19 Residential Construction 48 — Consumer 737 21 Total $ 9,895 $ 75
Amortized Cost Basis of Loans Modified to Borrowers Experiencing Financial Difficulty and Financial Effects of Loan Modifications	The amortized cost basis of loans that were experiencing both financial difficulty and modification during the year ended December 31, 2023 were as follows: ($ in thousands) Term Extension Combination Term Extension and Interest Rate Reduction Total Class of Financing Receivable Commercial $ 1,990 $ 41 1.90 % Commercial Real Estate — 395 0.05 % Agriculture 4,005 — 3.78 % Residential Mortgage — — — Residential Construction 3,420 — 27.75 % Consumer — — — Total $ 9,415 $ 436 0.92 % The Company had no commitments to lend additional funds to borrowers whose loans were modified at December 31, 2023. The following table presents the financial effect of the loan modifications to borrowers experiencing financial difficulty during the year ended December 31, 2023: ($ in thousands) Weighted-Average Interest Rate Reduction Weighted-Average Term Extension (in months) Commercial 0.50 % $ 3 Commercial Real Estate 0.25 % 26 Agriculture — 4 Residential Mortgage — — Residential Construction — 1 Consumer — — Total 0.27 % $ 3 Loans modified as TDRs during the year ended December 31, 2022 were as follows: Year Ended December 31, 2022 Number of Contracts Pre- modification outstanding recorded investment Post- modification outstanding recorded investment Consumer 1 $ 75 $ 75 Total 1 $ 75 $ 75
Risk Ratings by Loan Class	The following tables present the loan portfolio by loan class, origination year, and internal risk rating as of December 31, 2023. Generally, existing term loans that were re-underwritten are reflected in the table in the year of renewal. Lines of credit that have a conversion feature at the time of origination, such as construction to permanent loans, are presented by year of origination. Revolving loans converted to term loans totaled $881 as of December 31, 2023. (in thousands) Term Loans Amortized Cost Basis by Origination Year - As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Commercial Pass $ 19,776 $ 16,961 $ 15,833 $ 5,381 $ 7,420 $ 6,298 $ 26,183 $ 97,852 Special Mention — 1,122 2,530 235 308 — 2,936 7,131 Substandard — 32 1,152 542 — — 188 1,914 Doubtful/Loss — — — — — — — — Total Commercial loans $ 19,776 $ 18,115 $ 19,515 $ 6,158 $ 7,728 $ 6,298 $ 29,307 $ 106,897 Year-to-date Period Charge-offs (47 ) (196 ) (36 ) — (87 ) — — (366 ) Year-to-date Recoveries — — — — 87 148 — 235 Year-to-date Net Charge-offs (47 ) (196 ) (36 ) — — 148 — (131 ) Commercial Real Estate Pass $ 115,807 $ 173,918 $ 191,907 $ 50,150 $ 52,157 $ 107,909 $ 6,879 $ 698,727 Special Mention — — 7,448 — 2,869 1,273 — 11,590 Substandard 395 — 1,712 1,684 6,604 1,017 — 11,412 Doubtful/Loss — — — — — — — — Total Commercial Real Estate loans $ 116,202 $ 173,918 $ 201,067 $ 51,834 $ 61,630 $ 110,199 $ 6,879 $ 721,729 Year-to-date Charge-offs — — — — — — — — Year-to-date Recoveries — — — — — — — — Year-to-date Net Charge-offs — — — — — — — — Agriculture Pass $ 6,842 $ 16,985 $ 20,511 $ 8,792 $ 2,509 11,437 $ 29,893 $ 96,969 Special Mention — 1,937 2,996 — — 1,064 — 5,997 Substandard — — 946 — 1,926 — — 2,872 Doubtful/Loss — — — — — — — — Total Agriculture loans $ 6,842 $ 18,922 $ 24,453 $ 8,792 $ 4,435 $ 12,501 $ 29,893 $ 105,838 Year-to-date Charge-offs (1,825 ) — — — — — (742 ) (2,567 ) Year-to-date Recoveries 1,825 — — — — — 742 2,567 Year-to-date Net Charge-offs — — — — — — — — (in thousands) Term Loans Amortized Cost Basis by Origination Year - As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total Residential Mortgage Pass $ 20,239 $ 24,906 $ 26,429 $ 14,500 $ 5,481 $ 15,349 $ — $ 106,904 Special Mention — — — — — — — — Substandard — — 39 — — 385 — 424 Doubtful/Loss — — — — — — — — Total Residential Mortgage loans $ 20,239 $ 24,906 $ 26,468 $ 14,500 $ 5,481 $ 15,734 $ — $ 107,328 Year-to-date Charge-offs — — — — — (3 ) — (3 ) Year-to-date Recoveries — — — — — — — — Year-to-date Net Charge-offs — — — — — (3 ) — (3 ) Residential Construction Pass $ 3,714 $ 1,991 $ 3,198 $ — $ — $ — $ — $ 8,903 Special Mention — — — — — — — — Substandard — 3,420 — — — — — 3,420 Doubtful/Loss — — — — — — — — Total Residential Construction loans $ 3,714 $ 5,411 $ 3,198 $ — $ — $ — $ — $ 12,323 Year-to-date Charge-offs — — — — — — — — Year-to-date Recoveries — — — — — — — — Year-to-date Net Charge-offs — — — — — — — — Consumer Pass $ 350 $ 758 $ 133 $ 149 $ 70 $ 273 $ 12,516 $ 14,249 Special Mention — — — — — — — — Substandard — — — — — — 619 619 Doubtful/Loss — — — — — — — — Total Consumer loans $ 350 $ 758 $ 133 $ 149 $ 70 $ 273 $ 13,135 $ 14,868 Year-to-date Charge-offs (13 ) — — — — — — (13 ) Year-to-date Recoveries — — — — — 1 — 1 Year-to-date Net Charge-offs (13 ) — — — — 1 — (12 ) Total Loans Pass $ 166,728 $ 235,519 $ 258,011 $ 78,972 $ 67,637 $ 141,266 $ 75,471 $ 1,023,604 Special Mention — 3,059 12,974 235 3,177 2,337 2,936 24,718 Substandard 395 3,452 3,849 2,226 8,530 1,402 807 20,661 Doubtful/Loss — — — — — — — — Total Loans $ 167,123 $ 242,030 $ 274,834 $ 81,433 $ 79,344 $ 145,005 $ 79,214 $ 1,068,983 Year-to-date Charge-offs $ (1,885 ) $ (196 ) $ (36 ) $ — $ (87 ) $ (3 ) $ (742 ) $ (2,949 ) Year-to-date Recoveries $ 1,825 $ — $ — $ — $ 87 $ 149 $ 742 $ 2,803 Year-to-date Net Charge-offs $ (60 ) $ (196 ) $ (36 ) $ — $ — $ 146 $ — $ (146 ) The following table presents the risk ratings by loan class as of December 31, 2022. Pass Special Mention Substandard Doubtful Loss Total December 31, 2022 Commercial $ 106,643 $ — $ 128 $ — $ — $ 106,771 Commercial Real Estate 631,693 6,748 6,725 — — 645,166 Agriculture 105,560 1,064 7,416 — — 114,040 Residential Mortgage 92,299 207 163 — — 92,669 Residential Construction 10,167 — — — — 10,167 Consumer 14,650 — 637 — — 15,287 Total $ 961,012 $ 8,019 $ 15,069 $ — $ — $ 984,100

Mortgage Operations (Tables)

Mortgage Operations (Tables)	12 Months Ended
	Dec. 31, 2023
Mortgage Operations [Abstract]
Mortgage Servicing Rights Assets	The following table summarizes the activity related to the Company’s mortgage servicing rights assets for the years ended December 31, 2023 and 2022. Mortgage servicing rights are included in Interest Receivable and Other Assets on the consolidated balance sheets. December 31, 2022 Additions Reductions December 31, 2023 Mortgage servicing rights $ 1,650 $ 67 $ (235 ) $ 1,482 Valuation allowance — — — — Mortgage servicing rights, net of valuation allowance $ 1,650 $ 67 $ (235 ) $ 1,482 December 31, 2021 Additions Reductions December 31, 2022 Mortgage servicing rights $ 1,807 $ 129 $ (286 ) $ 1,650 Valuation allowance (276 ) — 276 — Mortgage servicing rights, net of valuation allowance $ 1,531 $ 129 $ (10 ) $ 1,650

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Premises and Equipment [Abstract]
Premises and Equipment	Premises and equipment consisted of the following at December 31, of the indicated years: 2023 2022 Land $ 2,823 $ 2,292 Buildings 8,659 5,737 Furniture and equipment 14,980 14,132 Leasehold improvements 2,673 2,209 29,135 24,370 Less accumulated depreciation and amortization 19,173 18,248 $ 9,962 $ 6,122

Interest Receivable and Other_2

Interest Receivable and Other Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Interest Receivable and Other Assets [Abstract]
Interest Receivable and Other Assets	Interest receivable and other assets consisted of the following at December 31, of the indicated years: 2023 2022 Interest receivable $ 6,810 $ 5,745 Mortgage servicing rights asset (see Note 5) 1,482 1,650 Officer’s life insurance 15,638 15,599 Deferred tax assets, net (see Note 18) 19,594 24,175 Operating lease right-of-use asset (see Note 9) 4,073 4,905 Prepaid and other 5,871 7,130 $ 53,468 $ 59,204

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Maturities of Remaining Lease Liabilities	The table below summarizes the maturity of remaining lease liabilities at December 31: (in thousands) 2023 2024 $ 1,040 2025 1,052 2026 672 2027 610 2028 625 2029 and thereafter 895 Total lease payments 4,894 Less: interest (309 ) Present value of lease liabilities $ 4,585
Supplemental Cash Flow Information Related to Leases	The following table presents supplemental cash flow information related to leases for the year ended December 31: (in thousands) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 1,207 $ 1,251 Right-of-use assets obtained in exchange for new operating lease liabilities $ 245 $ 869
Weighted Average Operating Lease Term and Discount Rate	The following table presents the weighted average operating lease term and discount rate at December 31: 2023 2022 Weighted-average remaining lease term - operating leases, in years 5.43 6.14 Weighted-average discount rate - operating leases 2.42 % 2.37 %

Financial Instruments with Of_2

Financial Instruments with Off-Balance Sheet Risk (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Instruments with Off-Balance Sheet Risk [Abstract]
Financial Instruments Whose Contract Amount Represent Credit Risk	Financial instruments, whose contract amounts represent credit risk at December 31 of the indicated periods, were as follows: 2023 2022 Undisbursed loan commitments $ 187,401 $ 205,610 Standby letters of credit 1,251 1,930 $ 188,652 $ 207,540

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Aggregate Maturities for Time Deposits	At December 31, 2023, the aggregate maturities for time deposits were as follows: Year ending December 31: 2024 $ 113,436 2025 18,453 2026 2,057 2027 1,288 2028 220 Thereafter 242 $ 135,696

Capital Adequacy and Restrict_2

Capital Adequacy and Restriction on Dividends (Tables)	12 Months Ended
	Dec. 31, 2023
Capital Adequacy and Restriction on Dividends [Abstract]
Tier I Leverage, Tier I Risk-Based and Total Risk-Based Capital	The Bank had Tier I Leverage, Common Equity Tier 1, Tier I Risk-Based and Total Risk-Based capital above the “well capitalized” levels at December 31, 2023 and 2022, respectively, as set forth in the following table (calculated in accordance with the Basel III capital rules): The Bank 2023 2022 Adequately Capitalized Well Capitalized Capital Ratio Capital Ratio Ratio* Ratio Tier 1 Leverage Capital (to Average Assets) $ 187,248 9.7 % $ 170,533 8.7 % 4.0 % 5.0 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 187,248 14.8 % 170,533 14.7 % 4.5 % 6.5 % Tier 1 Capital (to Risk-Weighted Assets) 187,248 14.8 % 170,533 14.7 % 6.0 % 8.0 % Total Risk-Based Capital (to Risk-Weighted Assets) 203,096 16.0 % 185,079 15.9 % 8.0 % 10.0 % * Ratio for regulatory requirement excludes the capital conservation buffer of 2.50%.

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Measurement [Abstract]
Assets and Liabilities Measured at Fair Value on a Recurring Basis	The tables below present the recorded amount of assets and liabilities measured at fair value on a recurring basis as of December 31, 2023 and 2022. December 31, 2023 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) U.S. Treasury securities $ 87,182 $ 87,182 $ — $ — Securities of U.S. government agencies and corporations 115,079 — 115,079 — Obligations of states and political subdivisions 51,677 — 51,677 — Collateralized mortgage obligations 90,947 — 90,947 — Mortgage-backed securities 227,472 — 227,472 — Total investments at fair value $ 572,357 $ 87,182 $ 485,175 $ — December 31, 2022 Total Quoted Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) U.S. Treasury securities $ 113,815 $ 113,815 $ — $ — Securities of U.S. government agencies and corporations 118,911 — 118,911 — Obligations of states and political subdivisions 53,326 — 53,326 — Collateralized mortgage obligations 95,350 — 95,350 — Mortgage-backed securities 236,690 — 236,690 — Total investments at fair value $ 618,092 $ 113,815 $ 504,277 $ —
Estimated Fair Value of Financial Instruments	The following table summarizes fair value estimates for financial instruments for the years ended December 31, 2023 and 2022, excluding financial instruments recorded at fair value on a recurring basis (summarized in the first table in this note). 2023 2022 Level Carrying amount Fair value Carrying amount Fair value Financial assets: Cash and cash equivalents 1 $ 149,211 $ 149,211 $ 187,417 $ 187,417 Certificates of deposit 2 19,710 19,570 20,948 20,560 Stock in Federal Home Loan Bank and other equity securities, at cost 3 10,518 10,518 9,440 9,440 Loans receivable: Net loans 3 1,052,465 958,077 970,138 929,163 Interest receivable 2 6,810 6,810 5,745 5,745 Mortgage servicing rights 3 1,482 2,094 1,650 2,101 Financial liabilities: Time deposits 3 135,696 135,540 44,355 43,987 Interest payable 2 1,567 1,567 93 93

Outstanding Shares and Earnin_2

Outstanding Shares and Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Outstanding Shares and Earnings Per Share [Abstract]
Earnings Per Share	Basic and diluted earnings per share for the years ended December 31, were computed as follows: 2023 2022 Basic earnings per share: Net income $ 21,554 $ 15,884 Weighted average common shares outstanding 15,185,852 15,089,635 Basic earnings per share $ 1.42 $ 1.05 Diluted earnings per share: Net income $ 21,554 $ 15,884 Weighted average common shares outstanding 15,185,852 15,089,635 Effect of dilutive shares 143,633 165,789 Adjusted weighted average common shares outstanding 15,329,485 15,255,424 Diluted earnings per share $ 1.41 $ 1.04

Stock Compensation Plans (Table

Stock Compensation Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Stock Compensation Plans [Abstract]
Stock Option Activity	Stock option activity under the Plan during the year ended December 31, 2023, was as follows: Stock Options Number of shares Weighted average exercise price Balance at December 31, 2022 719,079 $ 8.01 Granted — — Exercised (76,276 ) 4.73 Cancelled/Forfeited — — Balance at December 31, 2023 642,803 $ 8.40
Information on Stock Options	The following table presents information on stock options for the year ended December 31, 2023: Number of Shares Weighted Average Exercise Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Term Options exercised 76,276 $ 4.73 $ 305 — Stock options outstanding and expected to vest: 642,803 $ 8.40 $ 368 4.69 Stock options vested and currently exercisable: 553,170 $ 8.26 $ 368 4.32
Weighted Average Assumptions Used in Valuing Stock Options	The following table shows our weighted average assumptions used in valuing stock options granted for the years ended December 31: 2023 2022 Risk-Free Interest Rate — 2.54 % Expected Dividend Yield — 0.00 % Expected Life in Years — 5.00 Expected Price Volatility — 19.70 %
Information about Non-vested Restricted Stock Awards Outstanding	The following table presents information about non-vested restricted stock awards outstanding for the year ended December 31, 2023: Restricted Stock Awards Number of shares Weighted average grant date fair value Balance at December 31, 2022 260,839 $ 8.90 Granted 82,269 8.10 Vested (55,360 ) 8.55 Cancelled/Forfeited (13,439 ) 8.99 Balance at December 31, 2023 274,309 $ 8.71

Supplemental Compensation Pla_2

Supplemental Compensation Plans (Tables) - Pension Plan [Member]	12 Months Ended
	Dec. 31, 2023
Salary Continuation Plan and SERP [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Benefit Plans	The following table sets forth the status of the Salary Continuation Plan and SERP as of December 31, 2023 and December 31, 2022: 2023 2022 Change in benefit obligation Benefit obligation at beginning of year $ 5,339 $ 6,581 Service cost 158 278 Interest cost 263 175 Plan gain (336 ) (1,423 ) Benefits paid (445 ) (272 ) Benefit obligation at end of year $ 4,979 $ 5,339 Change in plan assets Employer contribution $ 445 $ 272 Benefits paid (445 ) (272 ) Fair value of plan assets at end of year $ — $ — Reconciliation of funded status Funded status $ (4,979 ) $ (5,339 ) Unrecognized net plan loss 69 406 Unrecognized prior service cost 31 32 Net amount recognized $ (4,879 ) $ (4,901 ) Amounts recognized in the consolidated balance sheets consist of: Accrued benefit liability $ (4,979 ) $ (5,339 ) Accumulated other comprehensive loss 100 438 Net amount recognized $ (4,879 ) $ (4,901 )
Components of Net Periodic Benefit Cost	The Company expects to recognize approximately $2 of the unrecognized net actuarial loss and prior service cost as a component of net periodic benefit cost in 2024. For the Year ended December 31, 2023 2022 Components of net periodic benefit cost Service cost $ 158 $ 278 Interest cost 263 175 Amortization of prior service cost 2 2 Recognized actuarial loss — 130 Net periodic benefit cost 423 585 Additional Information Minimum benefit obligation at year end $ 4,979 $ 5,339 Decrease in minimum liability included in other comprehensive loss $ (338 ) $ (1,555 )
Assumptions Used to Determine Benefit Obligations	Assumptions used to determine benefit obligations at December 31 2023 2022 Discount rate used to determine net periodic benefit cost for years ended December 31 5.00 % 2.60 % Discount rate used to determine benefit obligations at December 31 5.30 % 5.00 % Future salary increases 5.60 % 5.75 %
Expected Future Services Expected to Be Paid in Future Fiscal Years	The following benefit payments, which reflect expected future service, are expected to be paid in future fiscal years: Year ending December 31, Pension Benefits 2024 $ 479 2025 518 2026 346 2027 296 2028 296 2029 2033 1,480
Directors' Retirement Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension Benefit Plans	The following table sets forth the status of the Directors’ Retirement Plan as of December 31, 2023 and December 31, 2022: 2023 2022 Change in benefit obligation Benefit obligation at beginning of year $ 560 $ 710 Service cost — — Interest cost 24 14 Plan gain (100 ) (94 ) Benefits paid (60 ) (70 ) Benefit obligation at end of year $ 424 $ 560 Change in plan assets Employer contribution $ 60 $ 70 Benefits paid (60 ) (70 ) Fair value of plan assets at end of year $ — $ — Reconciliation of funded status Funded status $ (424 ) $ (560 ) Unrecognized net plan gain (172 ) (76 ) Net amount recognized $ (596 ) $ (636 ) Amounts recognized in the statement of financial position consist of: Accrued benefit liability $ (424 ) $ (560 ) Accumulated other comprehensive gain (172 ) (76 ) Net amount recognized $ (596 ) $ (636 )
Components of Net Periodic Benefit Cost	For the Year Ended December 31, 2023 2022 Components of net periodic benefit cost Service cost $ — $ — Interest cost 24 14 Recognized actuarial gain (4 ) — Net periodic benefit cost 20 14 Additional Information Minimum benefit obligation at year end $ 424 $ 560 Decrease in minimum liability included in other comprehensive loss $ (96 ) $ (94 )
Assumptions Used to Determine Benefit Obligations	Assumptions used to determine benefit obligations at December 31 2023 2022 Discount rate used to determine net periodic benefit cost for years ended December 31 4.60 % 2.10 % Discount rate used to determine benefit obligations at December 31 5.00 % 4.60 %
Expected Future Services Expected to Be Paid in Future Fiscal Years	The following benefit payments, which reflect expected future service, are expected to be paid in future fiscal years: Year ending December 31, Pension Benefits 2024 $ 45 2025 50 2026 45 2027 31 2028 20 2029 2033 219

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Provision for Income Tax Expense	The provision for income tax expense consisted of the following for the years ended December 31: 2023 2022 Current: Federal $ 5,349 $ 4,141 State 3,147 2,328 8,496 6,469 Deferred: Federal (400 ) (599 ) State (4 ) (88 ) (404 ) (687 ) $ 8,092 $ 5,782
Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2023 and 2022, consisted of: 2023 2022 Deferred tax assets: Allowance for credit losses $ 5,246 $ 4,580 Deferred compensation 64 82 Retirement compensation 1,617 1,635 Stock option compensation 453 379 Postretirement benefits — 107 Current state franchise taxes 657 490 Non-accrual interest 333 416 Sale-leaseback — 2 Lease liability 1,349 1,590 Investment securities unrealized loss 14,178 19,419 Other 281 392 Deferred tax assets 24,178 29,092 Deferred tax liabilities: Fixed assets depreciation 970 1,183 FHLB dividends 184 184 Tax credit – loss on pass-through 489 422 Deferred loan costs 940 1,024 Mortgage servicing rights 383 378 Right of Use Asset 1,204 1,450 Postretirement benefits 21 — Other 393 276 Total deferred tax liabilities 4,584 4,917 Net deferred tax assets (see Note 7) $ 19,594 $ 24,175
Reconciliation of Income Taxes Computed at Federal Statutory Rates and Provision for Income Taxes	A reconciliation of income taxes computed at the federal statutory rate and the provision for income taxes for the years ended December 31, is as follows: 2023 2022 Federal statutory income tax rate 21.0 % 21.0 % Increase (decrease) in tax rate due to: State franchise tax, net of federal benefit 8.4 % 8.2 % Reduction for tax exempt interest (1.2 )% (1.7 )% Cash surrender value of life insurance (0.4 )% (1.0 )% Other (0.5 )% 0.2 % Effective income tax rate 27.3 % 26.7 %

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income/(Loss) (Tables)	12 Months Ended
	Dec. 31, 2023
Accumulated Other Comprehensive Income/(Loss) [Abstract]
Accumulated Other Comprehensive Income/(Loss)	The following table details activity in accumulated other comprehensive income/(loss) for the year ended December 31, 2023. Unrealized Gains (Losses) on Securities Officers’ retirement plan Directors’ retirement plan Accumulated Other Comprehensive Income/(loss) Balance as of December 31, 2022 $ (46,273 ) $ (308 ) $ 53 $ (46,528 ) Current period other comprehensive income, net of tax 12,495 238 68 12,801 Balance as of December 31, 2023 $ (33,778 ) $ (70 ) $ 121 $ (33,727 ) The following table details activity in accumulated other comprehensive income/(loss) for the year ended December 31, 2022. Unrealized Gains (Losses) on Securities Officers’ retirement plan Directors’ retirement plan Accumulated Other Comprehensive Income/(loss) Balance as of December 31, 2021 $ (2,764 ) $ (1,420 ) $ (13 ) $ (4,197 ) Current period other comprehensive income (loss), net of tax (43,509 ) 1,112 66 (42,331 ) Balance as of December 31, 2022 $ (46,273 ) $ (308 ) $ 53 $ (46,528 )

Supplemental Consolidated Sta_2

Supplemental Consolidated Statements of Cash Flows Information (Tables)	12 Months Ended
	Dec. 31, 2023
Supplemental Consolidated Statements of Cash Flows Information [Abstract]
Supplemental Disclosures to Consolidated Statements of Cash Flows	Supplemental disclosures to the Consolidated Statements of Cash Flows for the years ended December 31, are as follows: 2023 2022 Supplemental disclosure of cash flow information: Cash paid during the year for: Interest $ 6,110 $ 1,135 Income taxes 8,500 4,660 Supplemental disclosure of non-cash investing and financing activities: Stock dividend distributed 5,652 6,992 Fair value adjustment of securities available for sale, net of tax of $ 5,240 18,304 2023 2022 12,495 (43,509 ) Recognition of right-of-use assets obtained in exchange for operating lease liabilities 245 869 Market value of shares tendered in-lieu of cash to pay for exercise of options 361 65 Non-cash assets acquired (liabilities assumed) in acquisition: Total assets acquired 12,612 — Total liabilities assumed (115,916 ) —

Parent Company Financial Info_2

Parent Company Financial Information (Tables)	12 Months Ended
	Dec. 31, 2023
Parent Company Financial Information [Abstract]
Balance Sheets	This information should be read in conjunction with the other notes to the consolidated financial statements. The following presents summary balance sheets and summary statements of income and cash flows information for the years ended December 31: Balance Sheets 2023 2022 Assets Cash $ 1,359 $ 1,034 Investment in wholly-owned subsidiary 157,662 124,006 Interest receivable and other assets 224 — Total assets $ 159,245 $ 125,040 Liabilities and stockholders’ equity Liabilities — — Stockholders’ equity 159,245 125,040 Total liabilities and stockholders’ equity $ 159,245 $ 125,040
Statements of Income	Statements of Income 2023 2022 Other operating expenses (308 ) (303 ) Income tax benefit 91 90 Loss before undistributed earnings of subsidiary (217 ) (213 ) Equity in undistributed earnings of subsidiary 21,771 16,097 Net income $ 21,554 $ 15,884
Statements of Cash Flows	Statements of Cash Flows 2023 2022 Net income $ 21,554 $ 15,884 Adjustments to reconcile net income to net cash provided by operating activities Stock-based compensation 820 655 Increase in interest receivable and other assets (224 ) — Equity in undistributed earnings of subsidiary (21,771 ) (16,097 ) Net cash provided by operating activities 379 442 Cash flows from financing activities: Common stock issued 96 116 Stock repurchases (143 ) (187 ) Cash dividends paid in lieu of fractional shares (7 ) (8 ) Net cash provided by financing activities (54 ) (79 ) Net change in cash 325 363 Cash at beginning of year 1,034 671 Cash at end of year $ 1,359 $ 1,034

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Loans to Executive Officers and Directors	The following is an analysis of the activity of loans to executive officers and directors for the years ended December 31: 2023 2022 Outstanding balance, beginning of year $ 2,583 $ 3,352 Credit granted 25 1,660 Repayments / Reductions (186 ) (2,429 ) Outstanding balance, end of year $ 2,422 $ 2,583

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combinations [Abstract]
Summary of Assets Acquired and Liabilities Assumed	The following table summarizes the consideration paid for the acquired branches and amounts of assets acquired and liabilities assumed that were recorded at the acquisition date (in thousands): Acquired Branches January 20, 2023 Fair value of consideration received: Cash consideration $ 103,425 Total fair value of consideration received 103,425 Assets acquired: Cash and cash equivalents 1,284 Loans 4,006 Premises and equipment 3,621 Core deposit intangible 4,970 Other assets 15 Total assets acquired 13,896 Liabilities assumed: Deposits 115,914 Other liabilities 2 Total liabilities assumed 115,916 Total net liabilities assumed 102,020 Bargain purchase gain recognized $ 1,405 A summary of the estimated fair value adjustments resulting in the bargain purchase gain recorded in the branch acquisition are presented below (in thousands): Acquired Branches January 20, 2023 Cash consideration received $ 103,425 Less: Cost basis of net liabilities assumed (107,097 ) Fair Value Adjustments: Loans (363 ) Premises and equipment 307 Core deposit intangible 4,970 Deposits 163 Bargain purchase gain recognized $ 1,405
Unaudited Pro Forma Information	The following unaudited pro forma summary presents consolidated information of the Company as if the business combination had occurred on January 1, 2022 (in thousands): Year ended December 31, 2023 Year ended December 31, 2022 Summarized proforma income statement data: Net interest income $ 66,777 $ 56,319 Provision for credit losses 1,100 900 Non-interest income 7,884 7,629 Non-interest expense 43,809 41,697 Income before taxes 29,752 21,351 Provision for income taxes 8,121 5,698 Net income $ 21,631 $ 15,653 Basic earnings per share $ 1.42 $ 1.04 Diluted earnings per share $ 1.41 $ 1.03

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) $ in Thousands			12 Months Ended
	Jan. 25, 2024 shares	Jan. 23, 2020 shares	Dec. 31, 2023 USD ($) Category	Dec. 31, 2022 USD ($)
Loans [Abstract]
Contractually past due period for loans to be determined to be non-accrual			90 days
Loan Portfolio by Loan Class [Abstract]
Accrued interest receivable, available-for-sale debt securities			$ 2,096	$ 2,151
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]			Interest Receivable and Other Assets	Interest Receivable and Other Assets
Accrued interest receivable, loans			$ 4,713	$ 3,594
Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]			Interest Receivable and Other Assets	Interest Receivable and Other Assets
Other Real Estate Owned [Abstract]
Other real estate owned			$ 0	$ 0
Key assumptions used in measuring the fair value of mortgage servicing rights [Abstract]
Constant prepayment rate			6.09%	7.55%
Discount rate			10.50%	9.50%
Weighted average life			7 years 11 months 26 days	7 years 2 months 12 days
Advertising Costs [Abstract]
Advertising costs			$ 474	$ 496
Business Combination [Abstract]
Goodwill			0
Impact of Recently Issued Accounting Standards [Abstract]
Retained earnings			$ 68,760	54,492
Subsequent Event [Member]
Stock Dividend [Abstract]
Dividends, date declared	Jan. 25, 2024
Stock dividend percentage	5%
Dividend paid date	Mar. 25, 2024
Dividends payable, date of record	Feb. 29, 2024
Buildings and Improvements [Member] | Minimum [Member]
Premises and Equipment [Abstract]
Useful lives used in computing depreciation			15 years
Buildings and Improvements [Member] | Maximum [Member]
Premises and Equipment [Abstract]
Useful lives used in computing depreciation			50 years
Furniture and Equipment [Member] | Minimum [Member]
Premises and Equipment [Abstract]
Useful lives used in computing depreciation			3 years
Furniture and Equipment [Member] | Maximum [Member]
Premises and Equipment [Abstract]
Useful lives used in computing depreciation			10 years
Core Deposits Intangible [Member]
Business Combination [Abstract]
Estimated useful life			10 years
Commercial Real Estate [Member]
Loan Portfolio by Loan Class [Abstract]
Number of categories of loans | Category			2
Dividend Declared in 2023 Annual [Member]
Stock Dividend [Abstract]
Dividends, date declared			Jan. 26, 2023
Stock dividend percentage		5%
Stock dividend (in shares) | shares		701,267
Dividend paid date			Mar. 24, 2023
Dividends payable, date of record			Feb. 28, 2023
Dividend Declared in 2024 Annual [Member] | Subsequent Event [Member]
Stock Dividend [Abstract]
Dividends, date declared	Jan. 25, 2024
Stock dividend percentage	5%
Stock dividend (in shares) | shares	737,253
Dividend paid date	Mar. 25, 2024
Dividends payable, date of record	Feb. 29, 2024
ASU 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Impact of Recently Issued Accounting Standards [Abstract]
Reserve for unfunded commitments				1,300
Retained earnings				(916)
Deferred taxes				$ (384)

Cash and Due from Banks (Detail

Cash and Due from Banks (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash and Due from Banks [Abstract]
Required reserves with federal reserve bank	$ 0	$ 0

Investment Securities, Amortize

Investment Securities, Amortized Cost, Unrealized Gains and Losses, Estimated Fair Values and Related Allowance for Credit Losses on Investments in Debt and Other Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Investment securities available-for-sale [Abstract]
Amortized cost	$ 620,314	$ 683,784
Unrealized gains	733	102
Unrealized losses	(48,690)	(65,794)
Estimated fair value	572,357	618,092
ACL	0	0
Gross realized gains from sales of available-for-sale securities	96	0
Gross realized losses from sales of available-for-sale securities	208	152
U.S. Treasury Securities [Member]
Investment securities available-for-sale [Abstract]
Amortized cost	90,063	119,644
Unrealized gains	134	13
Unrealized losses	(3,015)	(5,842)
Estimated fair value	87,182	113,815
ACL	0
Securities of U.S. Government Agencies and Corporations [Member]
Investment securities available-for-sale [Abstract]
Amortized cost	121,305	128,697
Unrealized gains	105	20
Unrealized losses	(6,331)	(9,806)
Estimated fair value	115,079	118,911
ACL	0
Obligations of States and Political Subdivisions [Member]
Investment securities available-for-sale [Abstract]
Amortized cost	55,021	58,955
Unrealized gains	237	13
Unrealized losses	(3,581)	(5,642)
Estimated fair value	51,677	53,326
ACL	0
Collateralized Mortgage Obligations [Member]
Investment securities available-for-sale [Abstract]
Amortized cost	107,658	114,983
Unrealized gains	15	0
Unrealized losses	(16,726)	(19,633)
Estimated fair value	90,947	95,350
ACL	0
Mortgage-backed Securities [Member]
Investment securities available-for-sale [Abstract]
Amortized cost	246,267	261,505
Unrealized gains	242	56
Unrealized losses	(19,037)	(24,871)
Estimated fair value	227,472	$ 236,690
ACL	$ 0

Investment Securities, Contract

Investment Securities, Contractual and Expected Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Maturity in years [Abstract]
Due in one year or less	$ 78,883
Due after one year through five years	131,352
Due after five years through ten years	29,523
Due after ten years	26,631
Subtotal	266,389
Mortgage-backed securities and Collateralized mortgage obligations	353,925
Amortized cost	620,314	$ 683,784
Maturity in years [Abstract]
Due in one year or less	77,408
Due after one year through five years	124,600
Due after five years through ten years	27,427
Due after ten years	24,503
Subtotal	253,938
Mortgage-backed securities and Collateralized mortgage obligations	318,419
Estimated fair value	$ 572,357	$ 618,092

Investment Securities, Analysis

Investment Securities, Analysis of Gross Unrealized Losses (Details) $ in Thousands	Dec. 31, 2023 USD ($) Security	Dec. 31, 2022 USD ($)
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	$ 32,025	$ 275,604
12 months or more, fair value	470,459	327,817
Total fair value	502,484	603,421
Less than 12 months, unrealized losses	(188)	(14,760)
12 Months or more, unrealized losses	(48,502)	(51,034)
Total unrealized losses	$ (48,690)	(65,794)
Investment securities in unrealized loss position less than 12 months | Security	31
Investment securities in unrealized loss position more than 12 months | Security	454
Allowance for credit losses on available-for-sale securities	$ 0	0
Public Deposits or Other [Member] | Asset Pledged as Collateral [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Investment securities	43,884	44,318
U.S. Treasury Securities [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	0	54,574
12 months or more, fair value	77,203	56,872
Total fair value	77,203	111,446
Less than 12 months, unrealized losses	0	(1,680)
12 Months or more, unrealized losses	(3,015)	(4,162)
Total unrealized losses	(3,015)	(5,842)
Allowance for credit losses on available-for-sale securities	0
Securities of U.S. Government Agencies and Corporations [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	3,424	45,261
12 months or more, fair value	97,057	69,635
Total fair value	100,481	114,896
Less than 12 months, unrealized losses	(7)	(1,341)
12 Months or more, unrealized losses	(6,324)	(8,465)
Total unrealized losses	(6,331)	(9,806)
Allowance for credit losses on available-for-sale securities	0
Obligations of States and Political Subdivisions [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	4,981	40,479
12 months or more, fair value	32,578	10,049
Total fair value	37,559	50,528
Less than 12 months, unrealized losses	(31)	(3,022)
12 Months or more, unrealized losses	(3,550)	(2,620)
Total unrealized losses	(3,581)	(5,642)
Allowance for credit losses on available-for-sale securities	0
Collateralized Mortgage Obligations [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	6,597	36,040
12 months or more, fair value	80,995	59,310
Total fair value	87,592	95,350
Less than 12 months, unrealized losses	(26)	(2,586)
12 Months or more, unrealized losses	(16,700)	(17,047)
Total unrealized losses	(16,726)	(19,633)
Allowance for credit losses on available-for-sale securities	0
Mortgage-backed Securities [Member]
Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract]
Less than 12 months, fair value	17,023	99,250
12 months or more, fair value	182,626	131,951
Total fair value	199,649	231,201
Less than 12 months, unrealized losses	(124)	(6,131)
12 Months or more, unrealized losses	(18,913)	(18,740)
Total unrealized losses	(19,037)	$ (24,871)
Allowance for credit losses on available-for-sale securities	$ 0

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses, Loan Portfolio by Loan Class (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loan Portfolio by Loan Class [Abstract]
Loans	$ 1,068,983	$ 984,100
Allowance for credit losses	(16,596)	(14,792)
Deferred origination fees and costs, net	78	830
Loans, net	1,052,465	970,138
Commercial [Member]
Loan Portfolio by Loan Class [Abstract]
Loans	106,897	106,771
Allowance for credit losses	(2,041)	(1,463)
Commercial Real Estate [Member]
Loan Portfolio by Loan Class [Abstract]
Loans	721,729	645,166
Allowance for credit losses	(10,864)	(10,073)
Agriculture [Member]
Loan Portfolio by Loan Class [Abstract]
Loans	105,838	114,040
Allowance for credit losses	(997)	(1,757)
Residential Mortgage [Member]
Loan Portfolio by Loan Class [Abstract]
Loans	107,328	92,669
Allowance for credit losses	(2,005)	(880)
Residential Construction [Member]
Loan Portfolio by Loan Class [Abstract]
Loans	12,323	10,167
Allowance for credit losses	(334)	(178)
Consumer [Member]
Loan Portfolio by Loan Class [Abstract]
Loans	14,868	15,287
Allowance for credit losses	$ (355)	$ (173)

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses, Allowance for Credit Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance	$ 14,792
Total beginning balance	15,492
Charge-offs	(2,949)	$ (345)
Total charge offs	(2,949)
Recoveries	2,803	285
Total recoveries	2,803
Provision (recovery)	1,150	900
Provision for credit losses	1,100	900
Net Charge-offs	(146)	(60)
Ending balance	16,596	14,792
Total ending balance	17,746	15,492
Period-end amount allocated to [Abstract]
Loans individually evaluated for impairment		77
Loans collectively evaluated for impairment		14,715
Ending balance	16,596	14,792
Loans individually and collectively evaluated for impairment [Abstract]
Loans individually evaluated for impairment		8,739
Loans collectively evaluated for impairment		975,361
Ending Balance	1,068,983	984,100
Impact of Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Ending balance	800
Total ending balance	1,300
Period-end amount allocated to [Abstract]
Ending balance	800
Post Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance		13,952
Reserve for Unfunded Commitments [Member]
Activity in ACL on loans by loan class [Roll Forward]
Total beginning balance	700
Total charge offs	0
Total recoveries	0
Provision for credit losses	(50)
Total ending balance	1,150	700
Reserve for Unfunded Commitments [Member] | Impact of Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Total ending balance	500
Commercial [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance	1,463
Total beginning balance	1,491
Charge-offs	(366)	(297)
Recoveries	235	275
Provision (recovery)	(8)	(119)
Net Charge-offs	(131)	(22)
Ending balance	2,041	1,463
Total ending balance		1,491
Period-end amount allocated to [Abstract]
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		1,463
Ending balance	2,041	1,463
Loans individually and collectively evaluated for impairment [Abstract]
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		106,771
Ending Balance	106,897	106,771
Commercial [Member] | Impact of Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Ending balance	689
Period-end amount allocated to [Abstract]
Ending balance	689
Commercial [Member] | Post Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance		1,604
Commercial Real Estate [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance	10,073
Total beginning balance	10,259
Charge-offs	0	0
Recoveries	0	0
Provision (recovery)	1,118	1,265
Net Charge-offs	0	0
Ending balance	10,864	10,073
Total ending balance		10,259
Period-end amount allocated to [Abstract]
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		10,073
Ending balance	10,864	10,073
Loans individually and collectively evaluated for impairment [Abstract]
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		645,166
Ending Balance	721,729	645,166
Commercial Real Estate [Member] | Impact of Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Ending balance	(513)
Period-end amount allocated to [Abstract]
Ending balance	(513)
Commercial Real Estate [Member] | Post Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance		8,808
Agriculture [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance	1,757
Total beginning balance	1,789
Charge-offs	(2,567)	0
Recoveries	2,567	0
Provision (recovery)	(50)	275
Net Charge-offs	0	0
Ending balance	997	1,757
Total ending balance		1,789
Period-end amount allocated to [Abstract]
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		1,757
Ending balance	997	1,757
Loans individually and collectively evaluated for impairment [Abstract]
Loans individually evaluated for impairment		7,416
Loans collectively evaluated for impairment		106,624
Ending Balance	105,838	114,040
Agriculture [Member] | Impact of Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Ending balance	(742)
Period-end amount allocated to [Abstract]
Ending balance	(742)
Agriculture [Member] | Post Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance		1,482
Residential Mortgage [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance	880
Total beginning balance	896
Charge-offs	(3)	0
Recoveries	0	0
Provision (recovery)	189	138
Net Charge-offs	(3)	0
Ending balance	2,005	880
Total ending balance		896
Period-end amount allocated to [Abstract]
Loans individually evaluated for impairment		75
Loans collectively evaluated for impairment		805
Ending balance	2,005	880
Loans individually and collectively evaluated for impairment [Abstract]
Loans individually evaluated for impairment		622
Loans collectively evaluated for impairment		92,047
Ending Balance	107,328	92,669
Residential Mortgage [Member] | Impact of Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Ending balance	923
Period-end amount allocated to [Abstract]
Ending balance	923
Residential Mortgage [Member] | Post Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance		742
Residential Construction [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance	178
Total beginning balance	181
Charge-offs	0	0
Recoveries	0	0
Provision (recovery)	(68)	104
Net Charge-offs	0	0
Ending balance	334	178
Total ending balance		181
Period-end amount allocated to [Abstract]
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		178
Ending balance	334	178
Loans individually and collectively evaluated for impairment [Abstract]
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		10,167
Ending Balance	12,323	10,167
Residential Construction [Member] | Impact of Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Ending balance	221
Period-end amount allocated to [Abstract]
Ending balance	221
Residential Construction [Member] | Post Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance		74
Consumer [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance	173
Total beginning balance	176
Charge-offs	(13)	(48)
Recoveries	1	10
Provision (recovery)	(31)	44
Net Charge-offs	(12)	(38)
Ending balance	355	173
Total ending balance		176
Period-end amount allocated to [Abstract]
Loans individually evaluated for impairment		2
Loans collectively evaluated for impairment		171
Ending balance	355	173
Loans individually and collectively evaluated for impairment [Abstract]
Loans individually evaluated for impairment		701
Loans collectively evaluated for impairment		14,586
Ending Balance	14,868	15,287
Consumer [Member] | Impact of Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Ending balance	222
Period-end amount allocated to [Abstract]
Ending balance	222
Consumer [Member] | Post Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance		167
Unallocated [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance	$ 268
Charge-offs		0
Recoveries		0
Provision (recovery)		(807)
Net Charge-offs		0
Ending balance		268
Period-end amount allocated to [Abstract]
Loans individually evaluated for impairment		0
Loans collectively evaluated for impairment		268
Ending balance		268
Unallocated [Member] | Post Adopting ASC 326 [Member] | ASU 2016-13 [Member]
Activity in ACL on loans by loan class [Roll Forward]
Beginning balance		$ 1,075

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses, Collateral-Dependent Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	$ 3,998	$ 8,176
Secured by 1-4 Family Residential Properties-1st Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	424	123
Secured by 1-4 Family Residential Properties-Junior Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	351	0
Secured by 1-4 Family Residential Properties-Revolving [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	352	637
Commercial [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Construction and Land Development [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Secured by Farmland [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	946	1,148
Agriculture Production Loans [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	1,925	6,268
Commercial [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial [Member] | Secured by 1-4 Family Residential Properties-1st Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial [Member] | Secured by 1-4 Family Residential Properties-Junior Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial [Member] | Secured by 1-4 Family Residential Properties-Revolving [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial [Member] | Commercial [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial [Member] | Construction and Land Development [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial [Member] | Secured by Farmland [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial [Member] | Agriculture Production Loans [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial Real Estate [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial Real Estate [Member] | Secured by 1-4 Family Residential Properties-1st Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial Real Estate [Member] | Secured by 1-4 Family Residential Properties-Junior Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial Real Estate [Member] | Secured by 1-4 Family Residential Properties-Revolving [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial Real Estate [Member] | Commercial [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial Real Estate [Member] | Construction and Land Development [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial Real Estate [Member] | Secured by Farmland [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Commercial Real Estate [Member] | Agriculture Production Loans [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Agriculture [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	2,871	7,416
Agriculture [Member] | Secured by 1-4 Family Residential Properties-1st Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Agriculture [Member] | Secured by 1-4 Family Residential Properties-Junior Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Agriculture [Member] | Secured by 1-4 Family Residential Properties-Revolving [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Agriculture [Member] | Commercial [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Agriculture [Member] | Construction and Land Development [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Agriculture [Member] | Secured by Farmland [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	946	1,148
Agriculture [Member] | Agriculture Production Loans [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	1,925	6,268
Residential Mortgage [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	424	123
Residential Mortgage [Member] | Secured by 1-4 Family Residential Properties-1st Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	424	123
Residential Mortgage [Member] | Secured by 1-4 Family Residential Properties-Junior Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Mortgage [Member] | Secured by 1-4 Family Residential Properties-Revolving [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Mortgage [Member] | Commercial [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Mortgage [Member] | Construction and Land Development [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Mortgage [Member] | Secured by Farmland [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Mortgage [Member] | Agriculture Production Loans [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Construction [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Construction [Member] | Secured by 1-4 Family Residential Properties-1st Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Construction [Member] | Secured by 1-4 Family Residential Properties-Junior Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Construction [Member] | Secured by 1-4 Family Residential Properties-Revolving [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Construction [Member] | Commercial [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Construction [Member] | Construction and Land Development [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Construction [Member] | Secured by Farmland [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Residential Construction [Member] | Agriculture Production Loans [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Consumer [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	703	637
Consumer [Member] | Secured by 1-4 Family Residential Properties-1st Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Consumer [Member] | Secured by 1-4 Family Residential Properties-Junior Lien [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	351	0
Consumer [Member] | Secured by 1-4 Family Residential Properties-Revolving [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	352	637
Consumer [Member] | Commercial [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Consumer [Member] | Construction and Land Development [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Consumer [Member] | Secured by Farmland [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	0	0
Consumer [Member] | Agriculture Production Loans [Member]
Collateral Dependent Loans By Class [Abstract]
Collateral dependent loans, amortized cost	$ 0	$ 0

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses, Foreclosure Proceedings (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Residential Real Estate [Member]
Foreclosure Proceedings [Abstract]
Amount of mortgage loans in process of foreclosure	$ 0	$ 0

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses, Non-accrual and Past Due Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Non-accrual and Past Due Loans [Abstract]
Total Loans	$ 1,068,983	$ 984,100
Non-accrual	3,998	8,176
Nonaccrual loans with no ACL	3,998	8,176
Interest income on nonaccrual loans	1,626	51
30-59 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	1,261	41
60-89 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	178	0
90 Days or More Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	4,336	403
Total Past Due & Nonaccrual [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	9,773	8,620
Current & Accruing Loans [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	1,059,210	975,480
Commercial [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	106,897	106,771
Non-accrual	0	0
Nonaccrual loans with no ACL	0	0
Commercial [Member] | 30-59 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	91	41
Commercial [Member] | 60-89 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	178	0
Commercial [Member] | 90 Days or More Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	403
Commercial [Member] | Total Past Due & Nonaccrual [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	269	444
Commercial [Member] | Current & Accruing Loans [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	106,628	106,327
Commercial Real Estate [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	721,729	645,166
Non-accrual	0	0
Nonaccrual loans with no ACL	0	0
Commercial Real Estate [Member] | 30-59 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Commercial Real Estate [Member] | 60-89 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Commercial Real Estate [Member] | 90 Days or More Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Commercial Real Estate [Member] | Total Past Due & Nonaccrual [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Commercial Real Estate [Member] | Current & Accruing Loans [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	721,729	645,166
Agriculture [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	105,838	114,040
Non-accrual	2,871	7,416
Nonaccrual loans with no ACL	2,871	7,416
Agriculture [Member] | 30-59 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Agriculture [Member] | 60-89 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Agriculture [Member] | 90 Days or More Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Agriculture [Member] | Total Past Due & Nonaccrual [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	2,871	7,416
Agriculture [Member] | Current & Accruing Loans [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	102,967	106,624
Residential Mortgage [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	107,328	92,669
Non-accrual	424	123
Nonaccrual loans with no ACL	424	123
Residential Mortgage [Member] | 30-59 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	976	0
Residential Mortgage [Member] | 60-89 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Residential Mortgage [Member] | 90 Days or More Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	916	0
Residential Mortgage [Member] | Total Past Due & Nonaccrual [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	2,316	123
Residential Mortgage [Member] | Current & Accruing Loans [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	105,012	92,546
Residential Construction [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	12,323	10,167
Non-accrual	0	0
Nonaccrual loans with no ACL	0	0
Residential Construction [Member] | 30-59 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Residential Construction [Member] | 60-89 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Residential Construction [Member] | 90 Days or More Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	3,420	0
Residential Construction [Member] | Total Past Due & Nonaccrual [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	3,420	0
Residential Construction [Member] | Current & Accruing Loans [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	8,903	10,167
Consumer [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	14,868	15,287
Non-accrual	703	637
Nonaccrual loans with no ACL	703	637
Consumer [Member] | 30-59 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	194	0
Consumer [Member] | 60-89 Days Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Consumer [Member] | 90 Days or More Past Due & Accruing [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	0	0
Consumer [Member] | Total Past Due & Nonaccrual [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	897	637
Consumer [Member] | Current & Accruing Loans [Member]
Non-accrual and Past Due Loans [Abstract]
Total Loans	$ 13,971	$ 14,650

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses, Impaired Loans (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Impaired loans [Abstract]
Unpaid contractual principal balance	$ 11,527
Recorded investment [Abstract]
Recorded investment with no allowance	8,176
Recorded investment with allowance	563
Total recorded investment	8,739
Related allowance	77
Interest income on impaired loans recognized using an accrual method of accounting [Abstract]
Average recorded investment	9,895
Interest income recognized	75
Interest Income on Impaired Loans Recognized using Cash Basis Method of Accounting [Abstract]
Interest income recognized	0
Commercial [Member]
Impaired loans [Abstract]
Unpaid contractual principal balance	0
Recorded investment [Abstract]
Recorded investment with no allowance	0
Recorded investment with allowance	0
Total recorded investment	0
Related allowance	0
Interest income on impaired loans recognized using an accrual method of accounting [Abstract]
Average recorded investment	40
Interest income recognized	3
Commercial Real Estate [Member]
Impaired loans [Abstract]
Unpaid contractual principal balance	0
Recorded investment [Abstract]
Recorded investment with no allowance	0
Recorded investment with allowance	0
Total recorded investment	0
Related allowance	0
Interest income on impaired loans recognized using an accrual method of accounting [Abstract]
Average recorded investment	384
Interest income recognized	32
Agriculture [Member]
Impaired loans [Abstract]
Unpaid contractual principal balance	10,032
Recorded investment [Abstract]
Recorded investment with no allowance	7,416
Recorded investment with allowance	0
Total recorded investment	7,416
Related allowance	0
Interest income on impaired loans recognized using an accrual method of accounting [Abstract]
Average recorded investment	8,047
Interest income recognized	0
Residential Mortgage [Member]
Impaired loans [Abstract]
Unpaid contractual principal balance	673
Recorded investment [Abstract]
Recorded investment with no allowance	123
Recorded investment with allowance	499
Total recorded investment	622
Related allowance	75
Interest income on impaired loans recognized using an accrual method of accounting [Abstract]
Average recorded investment	639
Interest income recognized	19
Residential Construction [Member]
Impaired loans [Abstract]
Unpaid contractual principal balance	0
Recorded investment [Abstract]
Recorded investment with no allowance	0
Recorded investment with allowance	0
Total recorded investment	0
Related allowance	0
Interest income on impaired loans recognized using an accrual method of accounting [Abstract]
Average recorded investment	48
Interest income recognized	0
Consumer [Member]
Impaired loans [Abstract]
Unpaid contractual principal balance	822
Recorded investment [Abstract]
Recorded investment with no allowance	637
Recorded investment with allowance	64
Total recorded investment	701
Related allowance	2
Interest income on impaired loans recognized using an accrual method of accounting [Abstract]
Average recorded investment	737
Interest income recognized	$ 21

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses, Amortized Cost Basis of Loans Modification to Borrowers in Financial Distress (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification		$ 75
Total class of financing receivable	0.92%
Commitments to lend additional funds to borrowers whose loans were modified	$ 0
Term Extension [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	9,415
Combination Term Extension and Interest Rate Reduction [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 436
Commercial [Member]
Financing Receivable Modification [Abstract]
Total class of financing receivable	1.90%
Commercial [Member] | Term Extension [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 1,990
Commercial [Member] | Combination Term Extension and Interest Rate Reduction [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 41
Commercial Real Estate [Member]
Financing Receivable Modification [Abstract]
Total class of financing receivable	0.05%
Commercial Real Estate [Member] | Term Extension [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 0
Commercial Real Estate [Member] | Combination Term Extension and Interest Rate Reduction [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 395
Agriculture [Member]
Financing Receivable Modification [Abstract]
Total class of financing receivable	3.78%
Agriculture [Member] | Term Extension [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 4,005
Agriculture [Member] | Combination Term Extension and Interest Rate Reduction [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 0
Residential Mortgage [Member]
Financing Receivable Modification [Abstract]
Total class of financing receivable	0%
Residential Mortgage [Member] | Term Extension [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 0
Residential Mortgage [Member] | Combination Term Extension and Interest Rate Reduction [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 0
Residential Construction [Member]
Financing Receivable Modification [Abstract]
Total class of financing receivable	27.75%
Residential Construction [Member] | Term Extension [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 3,420
Residential Construction [Member] | Combination Term Extension and Interest Rate Reduction [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 0
Consumer [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification		$ 75
Total class of financing receivable	0%
Consumer [Member] | Term Extension [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 0
Consumer [Member] | Combination Term Extension and Interest Rate Reduction [Member]
Financing Receivable Modification [Abstract]
Amortized cost basis of loans that were experiencing both financial difficulty and modification	$ 0

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses, Financial Effect of Loan Modifications (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) Loan
Financial Effects of Loan Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Weighted-Average Interest Rate Reduction	0.27%
Weighted-Average Term Extension	3 months
Commercial [Member]
Financial Effects of Loan Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Weighted-Average Interest Rate Reduction	0.50%
Weighted-Average Term Extension	3 months
Commercial Real Estate [Member]
Financial Effects of Loan Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Weighted-Average Interest Rate Reduction	0.25%
Weighted-Average Term Extension	26 months
Agriculture [Member]
Financial Effects of Loan Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Weighted-Average Interest Rate Reduction	0%
Weighted-Average Term Extension	4 months
Number of loans modified within previous twelve months and for which there was a payment default | Loan	2
Amount of loans modified within previous twelve months and for which there was a payment default	$ 4,005
Number of charge-offs on loans that was subsequently recovered | Loan	2
Amount of charge-offs on loans that was subsequently recovered	$ (2,567)
Residential Mortgage [Member]
Financial Effects of Loan Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Weighted-Average Interest Rate Reduction	0%
Weighted-Average Term Extension	0 months
Residential Construction [Member]
Financial Effects of Loan Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Weighted-Average Interest Rate Reduction	0%
Weighted-Average Term Extension	1 month
Amount of loans modified within previous twelve months and for which there was a payment default	$ 3,420
Consumer [Member]
Financial Effects of Loan Modifications to Borrowers Experiencing Financial Difficulty [Abstract]
Weighted-Average Interest Rate Reduction	0%
Weighted-Average Term Extension	0 months

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses, Troubled Debt Restructuring (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Contract
Troubled Debt Restructurings [Abstract]
TDR loans	$ 8,399
Specific reserves for TDR loans	77
TDR loans performing in compliance with modified terms	$ 8,399
Loans Modified as TDR's [Abstract]
Number of contracts | Contract	1
Pre-modification outstanding recorded investment	$ 75
Post-modification outstanding recorded investment	$ 75
Number of TDR loans defaulted within 12 months of modification date | Contract	0
Consumer [Member]
Loans Modified as TDR's [Abstract]
Number of contracts | Contract	1
Pre-modification outstanding recorded investment	$ 75
Post-modification outstanding recorded investment	$ 75

Loans and Allowance for Cred_12

Loans and Allowance for Credit Losses, Financing Receivables by Credit Quality Indicator (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Risk Rating by Loan Class [Abstract]
2023	$ 167,123
2022	242,030
2021	274,834
2020	81,433
2019	79,344
Prior	145,005
Revolving loans amortized cost basis	79,214
Total	1,068,983	$ 984,100
Revolving loans converted to term loans	881
Year-to-date Charge-offs [Abstract]
2023	(1,885)
2022	(196)
2021	(36)
2020	0
2019	(87)
Prior	(3)
Revolving loans amortized cost basis	(742)
Total	(2,949)	(345)
Year-to-date Recoveries [Abstract]
2023	1,825
2022	0
2021	0
2020	0
2019	87
Prior	149
Revolving loans amortized cost basis	742
Total	2,803	285
Year-to-date Net Charge-offs [Abstract]
2023	(60)
2022	(196)
2021	(36)
2020	0
2019	0
Prior	146
Revolving loans amortized cost basis	0
Net Charge-offs	(146)	(60)
Pass [Member]
Risk Rating by Loan Class [Abstract]
2023	166,728
2022	235,519
2021	258,011
2020	78,972
2019	67,637
Prior	141,266
Revolving loans amortized cost basis	75,471
Total	1,023,604	961,012
Special Mention [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	3,059
2021	12,974
2020	235
2019	3,177
Prior	2,337
Revolving loans amortized cost basis	2,936
Total	24,718	8,019
Substandard [Member]
Risk Rating by Loan Class [Abstract]
2023	395
2022	3,452
2021	3,849
2020	2,226
2019	8,530
Prior	1,402
Revolving loans amortized cost basis	807
Total	20,661	15,069
Doubtful/Loss [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0
Doubtful [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Loss [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Commercial [Member]
Risk Rating by Loan Class [Abstract]
2023	19,776
2022	18,115
2021	19,515
2020	6,158
2019	7,728
Prior	6,298
Revolving loans amortized cost basis	29,307
Total	106,897	106,771
Year-to-date Charge-offs [Abstract]
2023	(47)
2022	(196)
2021	(36)
2020	0
2019	(87)
Prior	0
Revolving loans amortized cost basis	0
Total	(366)	(297)
Year-to-date Recoveries [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	87
Prior	148
Revolving loans amortized cost basis	0
Total	235	275
Year-to-date Net Charge-offs [Abstract]
2023	(47)
2022	(196)
2021	(36)
2020	0
2019	0
Prior	148
Revolving loans amortized cost basis	0
Net Charge-offs	(131)	(22)
Commercial [Member] | Pass [Member]
Risk Rating by Loan Class [Abstract]
2023	19,776
2022	16,961
2021	15,833
2020	5,381
2019	7,420
Prior	6,298
Revolving loans amortized cost basis	26,183
Total	97,852	106,643
Commercial [Member] | Special Mention [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	1,122
2021	2,530
2020	235
2019	308
Prior	0
Revolving loans amortized cost basis	2,936
Total	7,131	0
Commercial [Member] | Substandard [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	32
2021	1,152
2020	542
2019	0
Prior	0
Revolving loans amortized cost basis	188
Total	1,914	128
Commercial [Member] | Doubtful/Loss [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0
Commercial [Member] | Doubtful [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Commercial [Member] | Loss [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Commercial Real Estate [Member]
Risk Rating by Loan Class [Abstract]
2023	116,202
2022	173,918
2021	201,067
2020	51,834
2019	61,630
Prior	110,199
Revolving loans amortized cost basis	6,879
Total	721,729	645,166
Year-to-date Charge-offs [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0	0
Year-to-date Recoveries [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0	0
Year-to-date Net Charge-offs [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Net Charge-offs	0	0
Commercial Real Estate [Member] | Pass [Member]
Risk Rating by Loan Class [Abstract]
2023	115,807
2022	173,918
2021	191,907
2020	50,150
2019	52,157
Prior	107,909
Revolving loans amortized cost basis	6,879
Total	698,727	631,693
Commercial Real Estate [Member] | Special Mention [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	7,448
2020	0
2019	2,869
Prior	1,273
Revolving loans amortized cost basis	0
Total	11,590	6,748
Commercial Real Estate [Member] | Substandard [Member]
Risk Rating by Loan Class [Abstract]
2023	395
2022	0
2021	1,712
2020	1,684
2019	6,604
Prior	1,017
Revolving loans amortized cost basis	0
Total	11,412	6,725
Commercial Real Estate [Member] | Doubtful/Loss [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0
Commercial Real Estate [Member] | Doubtful [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Commercial Real Estate [Member] | Loss [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Agriculture [Member]
Risk Rating by Loan Class [Abstract]
2023	6,842
2022	18,922
2021	24,453
2020	8,792
2019	4,435
Prior	12,501
Revolving loans amortized cost basis	29,893
Total	105,838	114,040
Year-to-date Charge-offs [Abstract]
2023	(1,825)
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	(742)
Total	(2,567)	0
Year-to-date Recoveries [Abstract]
2023	1,825
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	742
Total	2,567	0
Year-to-date Net Charge-offs [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Net Charge-offs	0	0
Agriculture [Member] | Pass [Member]
Risk Rating by Loan Class [Abstract]
2023	6,842
2022	16,985
2021	20,511
2020	8,792
2019	2,509
Prior	11,437
Revolving loans amortized cost basis	29,893
Total	96,969	105,560
Agriculture [Member] | Special Mention [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	1,937
2021	2,996
2020	0
2019	0
Prior	1,064
Revolving loans amortized cost basis	0
Total	5,997	1,064
Agriculture [Member] | Substandard [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	946
2020	0
2019	1,926
Prior	0
Revolving loans amortized cost basis	0
Total	2,872	7,416
Agriculture [Member] | Doubtful/Loss [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0
Agriculture [Member] | Doubtful [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Agriculture [Member] | Loss [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Residential Mortgage [Member]
Risk Rating by Loan Class [Abstract]
2023	20,239
2022	24,906
2021	26,468
2020	14,500
2019	5,481
Prior	15,734
Revolving loans amortized cost basis	0
Total	107,328	92,669
Year-to-date Charge-offs [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	(3)
Revolving loans amortized cost basis	0
Total	(3)	0
Year-to-date Recoveries [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0	0
Year-to-date Net Charge-offs [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	(3)
Revolving loans amortized cost basis	0
Net Charge-offs	(3)	0
Residential Mortgage [Member] | Pass [Member]
Risk Rating by Loan Class [Abstract]
2023	20,239
2022	24,906
2021	26,429
2020	14,500
2019	5,481
Prior	15,349
Revolving loans amortized cost basis	0
Total	106,904	92,299
Residential Mortgage [Member] | Special Mention [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0	207
Residential Mortgage [Member] | Substandard [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	39
2020	0
2019	0
Prior	385
Revolving loans amortized cost basis	0
Total	424	163
Residential Mortgage [Member] | Doubtful/Loss [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0
Residential Mortgage [Member] | Doubtful [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Residential Mortgage [Member] | Loss [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Residential Construction [Member]
Risk Rating by Loan Class [Abstract]
2023	3,714
2022	5,411
2021	3,198
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	12,323	10,167
Year-to-date Charge-offs [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0	0
Year-to-date Recoveries [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0	0
Year-to-date Net Charge-offs [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Net Charge-offs	0	0
Residential Construction [Member] | Pass [Member]
Risk Rating by Loan Class [Abstract]
2023	3,714
2022	1,991
2021	3,198
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	8,903	10,167
Residential Construction [Member] | Special Mention [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0	0
Residential Construction [Member] | Substandard [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	3,420
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	3,420	0
Residential Construction [Member] | Doubtful/Loss [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0
Residential Construction [Member] | Doubtful [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Residential Construction [Member] | Loss [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Consumer [Member]
Risk Rating by Loan Class [Abstract]
2023	350
2022	758
2021	133
2020	149
2019	70
Prior	273
Revolving loans amortized cost basis	13,135
Total	14,868	15,287
Year-to-date Charge-offs [Abstract]
2023	(13)
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	(13)	(48)
Year-to-date Recoveries [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	1
Revolving loans amortized cost basis	0
Total	1	10
Year-to-date Net Charge-offs [Abstract]
2023	(13)
2022	0
2021	0
2020	0
2019	0
Prior	1
Revolving loans amortized cost basis	0
Net Charge-offs	(12)	(38)
Consumer [Member] | Pass [Member]
Risk Rating by Loan Class [Abstract]
2023	350
2022	758
2021	133
2020	149
2019	70
Prior	273
Revolving loans amortized cost basis	12,516
Total	14,249	14,650
Consumer [Member] | Special Mention [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	0	0
Consumer [Member] | Substandard [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	619
Total	619	637
Consumer [Member] | Doubtful/Loss [Member]
Risk Rating by Loan Class [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving loans amortized cost basis	0
Total	$ 0
Consumer [Member] | Doubtful [Member]
Risk Rating by Loan Class [Abstract]
Total		0
Consumer [Member] | Loss [Member]
Risk Rating by Loan Class [Abstract]
Total		$ 0

Mortgage Operations (Details)

Mortgage Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Mortgage Operations [Abstract]
Real estate mortgage loans serviced	$ 184,288	$ 194,818
Mortgage servicing rights [Roll Forward]
Beginning balance	1,650	1,807
Additions	67	129
Reductions	(235)	(286)
Ending balance	1,482	1,650
Valuation allowance [Roll Forward]
Beginning balance	0	(276)
Additions	0	0
Reductions	0	276
Ending balance	0	0
Mortgage servicing rights, net of valuation allowance [Roll Forward]
Beginning balance	1,650	1,531
Additions	67	129
Reductions	(235)	(10)
Ending balance	1,482	1,650
Fair value of mortgage servicing rights assets	2,094	2,101
Contractually specified servicing fees	$ 473	$ 509
Contractually Specified Servicing Fee Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Other income	Other income

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Premises and equipment [Abstract]
Premises and equipment, gross	$ 29,135	$ 24,370
Less accumulated depreciation and amortization	19,173	18,248
Premises and equipment, net	9,962	6,122
Depreciation and amortization expense	1,002	774
Land [Member]
Premises and equipment [Abstract]
Premises and equipment, gross	2,823	2,292
Buildings [Member]
Premises and equipment [Abstract]
Premises and equipment, gross	8,659	5,737
Furniture and Equipment [Member]
Premises and equipment [Abstract]
Premises and equipment, gross	14,980	14,132
Leasehold Improvements [Member]
Premises and equipment [Abstract]
Premises and equipment, gross	$ 2,673	$ 2,209

Interest Receivable and Other_3

Interest Receivable and Other Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Interest Receivable and Other Assets [Abstract]
Interest receivable	$ 6,810	$ 5,745
Mortgage servicing rights asset (see Note 5)	1,482	1,650
Officer's life insurance	15,638	15,599
Deferred tax assets, net (see Note 18)	19,594	24,175
Operating lease right-of-use asset (see Note 9)	4,073	4,905
Prepaid and other	5,871	7,130
Interest receivable and other assets	$ 53,468	$ 59,204

Short-Term and Long-Term Borr_2

Short-Term and Long-Term Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal Funds Purchased [Member]
Short-Term and Long-Term Borrowings [Abstract]
Secured borrowings	$ 0	$ 0
Federal Funds purchased	0	0
Federal Home Loan Bank Advances [Member]
Short-Term and Long-Term Borrowings [Abstract]
Current collateral borrowing capacity with FHLB	395,455
Unsecured lines of credit with correspondent banks	132,000
Long-term borrowings	0	$ 0
Federal Reserve Bank Advances [Member]
Short-Term and Long-Term Borrowings [Abstract]
Par value of unpledged securities available to pledge	$ 523,888
Federal Reserve Bank Advances [Member] | Overnight Index Swap Rate [Member]
Short-Term and Long-Term Borrowings [Abstract]
Advances term	1 year
Basis spread on variable rate	0.10%

Leases, Summary (Details)

Leases, Summary (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) Location	Dec. 31, 2022 USD ($)
Lessee, Operating Lease, Description [Abstract]
Number of branch and administrative locations leased by the Bank | Location	11
Lease right-of-use assets	$ 4,073	$ 4,905
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Interest receivable and other assets	Interest receivable and other assets
Lease liabilities	$ 4,585	$ 5,422
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Interest payable and other liabilities	Interest payable and other liabilities
Lease expense	$ 1,217	$ 1,154
Minimum [Member]
Lessee, Operating Lease, Description [Abstract]
Renewal lease term	3 years
Maximum [Member]
Lessee, Operating Lease, Description [Abstract]
Renewal lease term	10 years

Leases, Maturities of Remaining

Leases, Maturities of Remaining Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Maturities of Remaining Lease Liabilities [Abstract]
2024	$ 1,040
2025	1,052
2026	672
2027	610
2028	625
2029 and thereafter	895
Total lease payments	4,894
Less: interest	(309)
Present value of lease liabilities	$ 4,585	$ 5,422

Leases, Supplemental Cash Flow

Leases, Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash paid for amounts included in the measurement of lease liabilities [Abstract]
Operating cash flows from operating leases	$ 1,207	$ 1,251
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 245	$ 869

Leases, Weighted Average Operat

Leases, Weighted Average Operating Lease Term and Discount Rate (Details)	Dec. 31, 2023	Dec. 31, 2022
Weighted Average Operating Lease Term and Discount Rate [Abstract]
Weighted-average remaining lease term - operating leases, in years	5 years 5 months 4 days	6 years 1 month 20 days
Weighted-average discount rate - operating leases	2.42%	2.37%

Financial Instruments with Of_3

Financial Instruments with Off-Balance Sheet Risk (Details) $ in Thousands	12 Months Ended	24 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2023 USD ($) Loan	Dec. 31, 2022 USD ($)
Financial Instruments with Off-Balance Sheet Risks [Abstract]
Off-balance sheet credit risks	$ 188,652	$ 188,652	$ 207,540
Number of loans repurchased | Loan		1
Amount of loans repurchased		$ 420
Undisbursed Loan Commitments [Member]
Financial Instruments with Off-Balance Sheet Risks [Abstract]
Off-balance sheet credit risks	187,401	187,401	205,610
Standby Letters of Credit [Member]
Financial Instruments with Off-Balance Sheet Risks [Abstract]
Off-balance sheet credit risks	1,251	1,251	1,930
Financial Standby Letter of Credit [Member]
Financial Instruments with Off-Balance Sheet Risks [Abstract]
Off-balance sheet credit risks	0	0
Draw on outstanding letters of credit	0
Performance Standby Letters of Credit [Member]
Financial Instruments with Off-Balance Sheet Risks [Abstract]
Off-balance sheet credit risks	1,251	1,251
Draw on outstanding letters of credit	0
Reserve for Off-balance Sheet Activity [Member]
Financial Instruments with Off-Balance Sheet Risks [Abstract]
Reserve for unfunded commitments	1,150	1,150	700
Derivative [Member]
Financial Instruments with Off-Balance Sheet Risks [Abstract]
Off-balance sheet credit risks	0	0
Interest Rate Lock Commitments [Member]
Financial Instruments with Off-Balance Sheet Risks [Abstract]
Off-balance sheet credit risks	0	0	0
Commitments to Sell Loans [Member]
Financial Instruments with Off-Balance Sheet Risks [Abstract]
Off-balance sheet credit risks	$ 0	$ 0	$ 0

Commitments and Contingencies_2

Commitments and Contingencies (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Maturities of Time Deposits [Abstract]
2024	$ 113,436
2025	18,453
2026	2,057
2027	1,288
2028	220
Thereafter	242
Time deposits, Total	$ 135,696

Capital Adequacy and Restrict_3

Capital Adequacy and Restriction on Dividends (Details) - The Bank [Member] $ in Thousands		Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Capital Adequacy [Abstract]
Tier 1 Leverage Capital (to Average Assets), Capital		$ 187,248	$ 170,533
Tier 1 Leverage Capital (to Average Assets), Ratio		0.097	0.087
Tier 1 Leverage Capital (to Average Assets), Adequately Capitalized Ratio	[1]	0.04
Tier 1 Leverage Capital (to Average Assets), Well Capitalized Ratio		0.05
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Capital		$ 187,248	$ 170,533
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Ratio		0.148	0.147
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Adequately Capitalized Ratio	[1]	4.50%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Well Capitalized Ratio		6.50%
Tier 1 Capital (to Risk-Weighted Assets), Capital		$ 187,248	$ 170,533
Tier 1 Capital ( to Risk Weighted Assets), Ratio		0.148	0.147
Tier 1 Capital (to Risk-Weighted Assets), Adequately Capitalized Ratio	[1]	0.06
Tier 1 Capital (to Risk Weighted Assets), Well Capitalized Ratio		0.08
Total Risk-Based Capital (to Risk-Weighted Assets), Capital		$ 203,096	$ 185,079
Total Risk-Based Capital (to Risk-Weighted Assets), Ratio		0.16	0.159
Total Risk-Based Capital (to Risk-Weighted Assets), Adequately Capitalized Ratio	[1]	0.08
Total Risk-Based Capital (to Risk-Weighted Assets), Well Capitalized Ratio		0.10
[1]Ratio for regulatory requirement excludes the capital conservation buffer of 2.50%.

Fair Value Measurement, Assets

Fair Value Measurement, Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	$ 572,357	$ 618,092
Recurring [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	572,357	618,092
Liabilities Recorded at Fair Value [Abstract]
Liabilities	0	0
Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	87,182	113,815
Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	485,175	504,277
Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	0	0
Non-recurring [Member]
Assets Recorded at Fair Value on a Non-recurring Basis [Abstract]
Assets at fair value	0	0
Liabilities Recorded at Fair Value [Abstract]
Liabilities	0	0
U.S. Treasury Securities [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	87,182	113,815
U.S. Treasury Securities [Member] | Recurring [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	87,182	113,815
U.S. Treasury Securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	87,182	113,815
U.S. Treasury Securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	0	0
U.S. Treasury Securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	0	0
Securities of U.S. Government Agencies and Corporations [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	115,079	118,911
Securities of U.S. Government Agencies and Corporations [Member] | Recurring [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	115,079	118,911
Securities of U.S. Government Agencies and Corporations [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	0	0
Securities of U.S. Government Agencies and Corporations [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	115,079	118,911
Securities of U.S. Government Agencies and Corporations [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	0	0
Obligations of States and Political Subdivisions [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	51,677	53,326
Obligations of States and Political Subdivisions [Member] | Recurring [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	51,677	53,326
Obligations of States and Political Subdivisions [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	0	0
Obligations of States and Political Subdivisions [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	51,677	53,326
Obligations of States and Political Subdivisions [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	0	0
Collateralized Mortgage Obligations [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	90,947	95,350
Collateralized Mortgage Obligations [Member] | Recurring [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	90,947	95,350
Collateralized Mortgage Obligations [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	0	0
Collateralized Mortgage Obligations [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	90,947	95,350
Collateralized Mortgage Obligations [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	0	0
Mortgage-backed Securities [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	227,472	236,690
Mortgage-backed Securities [Member] | Recurring [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	227,472	236,690
Mortgage-backed Securities [Member] | Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	0	0
Mortgage-backed Securities [Member] | Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	227,472	236,690
Mortgage-backed Securities [Member] | Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Assets Recorded at Fair Value on a Recurring Basis [Abstract]
Total investments at fair value	$ 0	$ 0

Fair Value Measurement, Fair Va

Fair Value Measurement, Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loans receivable [Abstract]
Mortgage servicing rights	$ 2,094	$ 2,101
Carrying Amount [Member] | Level 1 [Member]
Financial assets [Abstract]
Cash and cash equivalents	149,211	187,417
Carrying Amount [Member] | Level 2 [Member]
Financial assets [Abstract]
Certificates of deposit	19,710	20,948
Loans receivable [Abstract]
Interest receivable	6,810	5,745
Financial liabilities [Abstract]
Interest payable	1,567	93
Carrying Amount [Member] | Level 3 [Member]
Financial assets [Abstract]
Stock in Federal Home Loan Bank and other equity securities, at cost	10,518	9,440
Loans receivable [Abstract]
Net loans	1,052,465	970,138
Mortgage servicing rights	1,482	1,650
Financial liabilities [Abstract]
Time deposits	135,696	44,355
Fair Value [Member] | Level 1 [Member]
Financial assets [Abstract]
Cash and cash equivalents	149,211	187,417
Fair Value [Member] | Level 2 [Member]
Financial assets [Abstract]
Certificates of deposit	19,570	20,560
Loans receivable [Abstract]
Interest receivable	6,810	5,745
Financial liabilities [Abstract]
Interest payable	1,567	93
Fair Value [Member] | Level 3 [Member]
Financial assets [Abstract]
Stock in Federal Home Loan Bank and other equity securities, at cost	10,518	9,440
Loans receivable [Abstract]
Net loans	958,077	929,163
Mortgage servicing rights	2,094	2,101
Financial liabilities [Abstract]
Time deposits	$ 135,540	$ 43,987

Outstanding Shares and Earnin_3

Outstanding Shares and Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jan. 25, 2024	Dec. 31, 2023	Dec. 31, 2022
Basic earnings per share [Abstract]
Net income		$ 21,554	$ 15,884
Weighted average common shares outstanding (in shares)		15,185,852	15,089,635
Basic earnings per share (in dollars per share)		$ 1.42	$ 1.05
Diluted earnings per share [Abstract]
Net income		$ 21,554	$ 15,884
Weighted average common shares outstanding (in shares)		15,185,852	15,089,635
Effect of dilutive shares (in shares)		143,633	165,789
Adjusted weighted average common shares outstanding (in shares)		15,329,485	15,255,424
Diluted earnings per share (in dollars per share)		$ 1.41	$ 1.04
Subsequent Event [Member]
Dividends [Abstract]
Stock dividend percentage	5%
Dividends, date declared	Jan. 25, 2024
Dividends, date to be paid	Mar. 25, 2024
Dividends payable, date of record	Feb. 29, 2024
Stock Options [Member]
Antidilutive Securities [Abstract]
Antidilutive securities excluded from EPS computation (in shares)		471,209	460,395
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive securities excluded from EPS computation (in shares)		35,592	69,616

Stock Compensation Plans, Share

Stock Compensation Plans, Share-based Compensation Plans (Details) - shares		12 Months Ended
	Jan. 25, 2024	Dec. 31, 2023
Restricted Stock [Member]
Share-based Compensation Plans [Abstract]
Award vesting period		4 years
Subsequent Event [Member]
Dividends [Abstract]
Stock dividend percentage	5%
Dividends, date declared	Jan. 25, 2024
Dividends, date to be paid	Mar. 25, 2024
Dividends payable, date of record	Feb. 29, 2024
Plan [Member]
Share-based Compensation Plans [Abstract]
Number of shares authorized (in shares)		938,775
Plan [Member] | Non-Employee Director [Member]
Share-based Compensation Plans [Abstract]
Maximum annual number of shares of common stock which may be issued upon exercise or settlement of awards (in shares)		100,000
Maximum annual number of shares per individual (in shares)		3,000
Plan [Member] | Employee [Member]
Share-based Compensation Plans [Abstract]
Maximum annual number of shares per individual (in shares)		50,000
Plan [Member] | Stock Options [Member]
Share-based Compensation Plans [Abstract]
Percentage of grants that vest annually		25%
Award expiration period		10 years
Plan [Member] | Restricted Stock [Member]
Share-based Compensation Plans [Abstract]
Percentage of grants that vest after four years		100%
Award vesting period		4 years

Stock Compensation Plans, Stock

Stock Compensation Plans, Stock Option Activity (Details) - Stock Options [Member]	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Stock options, number of shares [Roll Forward]
Balance, beginning of period (in shares) | shares	719,079
Granted (in shares) | shares	0
Exercised (in shares) | shares	(76,276)
Cancelled/Forfeited (in shares) | shares	0
Balance, end of period (in shares) | shares	642,803
Stock options, weighted average exercise price [Roll Forward]
Balance, beginning of period (in dollars per share) | $ / shares	$ 8.01
Granted (in dollars per share) | $ / shares	0
Exercised (in dollars per share) | $ / shares	4.73
Cancelled/Forfeited (in dollars per share) | $ / shares	0
Balance, end of period (in dollars per share) | $ / shares	$ 8.4

Stock Compensation Plans, Infor

Stock Compensation Plans, Information on Stock Options (Details) - Stock Options [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock options, additional disclosures [Abstract]
Options exercised, number of shares (in shares)	76,276
Options exercised, weighted average exercise price (in dollars per share)	$ 4.73
Options exercised, aggregate intrinsic value	$ 305	$ 125
Stock options outstanding and expected to vest, number of shares (in shares)	642,803
Stock options outstanding and expected to vest, weighted average exercise price (in dollars per share)	$ 8.4
Stock options outstanding and expected to vest, aggregate intrinsic value	$ 368
Stock options outstanding and expected to vest, weighted average remaining contractual term	4 years 8 months 8 days
Stock options vested and currently exercisable, number of shares (in shares)	553,170
Stock options vested and currently exercisable, weighted average exercise price (in dollars per share)	$ 8.26
Stock options vested and currently exercisable, aggregate intrinsic value	$ 368
Stock options vested and currently exercisable, weighted average remaining contractual term	4 years 3 months 25 days
Weighted average fair value per share of options granted (in dollars per share)	$ 0	$ 2.11
Fair value of awards vested	$ 123	$ 142
Unrecognized compensation related to non-vested stock options	$ 98
Unrecognized compensation cost, period for recognition	1 year 3 months 18 days
Recognized compensation cost	$ 93	$ 121

Stock Compensation Plans, Weigh

Stock Compensation Plans, Weighted Average Assumptions Used in Valuing Stock Options Granted (Details) - Stock Options [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Weighted average assumptions used in valuing stock options [Abstract]
Risk-free interest rate	0%	2.54%
Expected dividend yield	0%	0%
Expected Life in Years		5 years
Expected price volatility	0%	19.70%
Granted (in shares)	0

Stock Compensation Plans, Restr

Stock Compensation Plans, Restricted Stock Awards (Details) - Restricted Stock [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Stock compensation plans, additional disclosures [Abstract]
Award vesting period	4 years
Non-vested restricted stock awards outstanding, number of shares [Roll Forward]
Outstanding at beginning of period (in shares)	260,839
Granted (in shares)	82,269
Vested (in shares)	(55,360)
Cancelled/Forfeited (in shares)	(13,439)
Outstanding at end of period (in shares)	274,309	260,839
Non-vested restricted stock awards, weighted average grant-date fair value [Roll Forward]
Outstanding at beginning of period (in dollars per share)	$ 8.9
Granted (in dollars per share)	8.1	$ 8.87
Vested (in dollars per share)	8.55
Cancelled/Forfeited (in dollars per share)	8.99
Outstanding at end of period (in dollars per share)	$ 8.71	$ 8.9
Non-vested restricted stock awards, additional disclosures [Abstract]
Aggregate intrinsic value of restricted stock awards vested	$ 446	$ 310
Weighted average fair value of awards granted (in dollars per share)	$ 8.1	$ 8.87
Unrecognized compensation related to restricted stock	$ 1,040
Unrecognized compensation cost, period for recognition	2 years 3 months 18 days
Recognized compensation cost	$ 701	$ 514

Stock Compensation Plans, Emplo

Stock Compensation Plans, Employee Stock Purchase Plan (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jan. 25, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Event [Member]
Employee Stock Purchase Plan [Abstract]
Stock dividend percentage	5%
Dividends, date declared	Jan. 25, 2024
Dividends, date to be paid	Mar. 25, 2024
Dividends, date of record	Feb. 29, 2024
2016 Amended Employee Stock Purchase Plan [Member]
Employee Stock Purchase Plan [Abstract]
Shares authorized for issuance under plan (in shares)		376,856
Purchase price of stock in percentage for participation		85%
Percentage of eligible employee participating in plan		38%
Cash contributions to ESPP		$ 96
Shares purchased for award (in shares)		15,034
Weighted average purchase price of shares purchased (in dollars per share)		$ 6.36
Compensation cost related to ESPP		$ 26	$ 20
2016 Amended Employee Stock Purchase Plan [Member] | Minimum [Member]
Employee Stock Purchase Plan [Abstract]
Eligibility employment period required for plan participation		90 days
2016 Amended Employee Stock Purchase Plan [Member] | Maximum [Member]
Employee Stock Purchase Plan [Abstract]
Plan participation period		27 months
Percentage of employee compensation that can be withheld to purchase common stock		10%

Profit Sharing Plan (Details)

Profit Sharing Plan (Details) - Profit Sharing Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Profit Sharing Plan for Benefit of Employees [Abstract]
Requisite service hours	1000 hours
Compensation expense	$ 3,240	$ 2,387
Required employment period for making contribution	90 days

Supplemental Compensation Pla_3

Supplemental Compensation Plans, Executive Retirement Plan (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) Participant
Pension Plan [Member] | Salary Continuation Plan [Member]
Supplemental Compensation Plans [Abstract]
Defined Benefit Plan, Funding Status [Extensible List]	Defined Benefit Plan, Funding Status [Extensible List]
Duration for benefit payment after retirement age	10 years
Retirement age	65 years
Reduced benefit age	55 years
Years of services for reduced benefit	10 years
Number of active participants in plan	2
Number of retired participants in the plan	2
Pension Plan [Member] | Salary Continuation Plan [Member] | Minimum [Member]
Supplemental Compensation Plans [Abstract]
Defined annual benefit plan amount | $	$ 50
Pension Plan [Member] | Salary Continuation Plan [Member] | Maximum [Member]
Supplemental Compensation Plans [Abstract]
Defined annual benefit plan amount | $	$ 100
Supplemental Executive Retirement Plan (SERP) [Member] | Executive [Member]
Supplemental Compensation Plans [Abstract]
Number of active participants in plan	2
Number of retired participants in the plan	2
Average years of salary used for benefit calculation	3 years
Average years of bonus used for benefit calculation	7 years
Target benefit of average compensation	50%
Reduction made for social security benefit	50%
Expected age of social security benefit	65 years
Period for average yields on treasury securities used in calculation of contributions to profit sharing plan	3 years
Treasury securities duration	10 years
Period of monthly retirement benefit payment	120 months
Additional period for retirement payment for full year of service	6 months
Period of full service used to calculate additional retirement payment	10 years
Reduction in benefit for retirement prior to retirement age	5%
Benefit reduction for retirement at age 55	50%
Early retirement age	55 years
Benefit payable for voluntary terminations prior to age 55	0%
Supplemental Executive Retirement Plan (SERP) [Member] | Executive [Member] | Minimum [Member]
Supplemental Compensation Plans [Abstract]
Percentage of average compensation for executive	2%
Target service years for executive	20 years
Supplemental Executive Retirement Plan (SERP) [Member] | Executive [Member] | Maximum [Member]
Supplemental Compensation Plans [Abstract]
Percentage of average compensation for executive	2.50%
Target service years for executive	25 years
Period for monthly retirement payment	180 months

Supplemental Compensation Pla_4

Supplemental Compensation Plans, Change in Benefit Obligation, Plan Assets, Funded Status and Amounts Recognized in Balance Sheets (Details) - Pension Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Amounts recognized in the consolidated balance sheets consist of [Abstract]
Unrecognized net actuarial loss and prior service cost expected to be recognized in next fiscal year	$ 2
Salary Continuation Plan and SERP [Member]
Change in benefit obligation [Roll Forward]
Benefit obligation at beginning of year	5,339	$ 6,581
Service cost	158	278
Interest cost	263	175
Plan gain	(336)	(1,423)
Benefits paid	(445)	(272)
Benefit obligation at end of year	4,979	5,339
Change in plan assets [Abstract]
Employer contribution	445	272
Benefits paid	(445)	(272)
Fair value of plan assets at end of year	0	0
Reconciliation of funded status [Abstract]
Funded status	(4,979)	(5,339)
Unrecognized net plan loss (gain)	69	406
Unrecognized prior service cost	31	32
Net amount recognized	(4,879)	(4,901)
Amounts recognized in the consolidated balance sheets consist of [Abstract]
Accrued benefit liability	(4,979)	(5,339)
Accumulated other comprehensive (gain) loss	100	438
Net amount recognized	(4,879)	(4,901)
Directors' Retirement Plan [Member]
Change in benefit obligation [Roll Forward]
Benefit obligation at beginning of year	560	710
Service cost	0	0
Interest cost	24	14
Plan gain	(100)	(94)
Benefits paid	(60)	(70)
Benefit obligation at end of year	424	560
Change in plan assets [Abstract]
Employer contribution	60	70
Benefits paid	(60)	(70)
Fair value of plan assets at end of year	0	0
Reconciliation of funded status [Abstract]
Funded status	(424)	(560)
Unrecognized net plan loss (gain)	(172)	(76)
Net amount recognized	(596)	(636)
Amounts recognized in the consolidated balance sheets consist of [Abstract]
Accrued benefit liability	(424)	(560)
Accumulated other comprehensive (gain) loss	(172)	(76)
Net amount recognized	$ (596)	$ (636)

Supplemental Compensation Pla_5

Supplemental Compensation Plans, Components of Net Periodic Benefit Cost and Additional Information (Details) - Pension Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Salary Continuation Plan and SERP [Member]
Components of net periodic benefit cost [Abstract]
Service cost	$ 158	$ 278
Interest cost	263	175
Amortization of prior service cost	2	2
Recognized actuarial loss (gain)	0	130
Net periodic benefit cost	423	585
Additional Information [Abstract]
Minimum benefit obligation at year end	4,979	5,339	$ 6,581
Decrease in minimum liability included in other comprehensive loss	(338)	(1,555)
Directors' Retirement Plan [Member]
Components of net periodic benefit cost [Abstract]
Service cost	0	0
Interest cost	24	14
Recognized actuarial loss (gain)	(4)	0
Net periodic benefit cost	20	14
Additional Information [Abstract]
Minimum benefit obligation at year end	424	560	$ 710
Decrease in minimum liability included in other comprehensive loss	$ (96)	$ (94)

Supplemental Compensation Pla_6

Supplemental Compensation Plans, Assumptions Used to Determine Benefit Obligations (Details) - Pension Plan [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Salary Continuation Plan and SERP [Member]
Assumptions used to determine benefit obligations [Abstract]
Discount rate used to determine net periodic benefit cost for years ended	5%	2.60%
Discount rate used to determine benefit obligations	5.30%	5%
Future salary increases	5.60%	5.75%
Directors' Retirement Plan [Member]
Assumptions used to determine benefit obligations [Abstract]
Discount rate used to determine net periodic benefit cost for years ended	4.60%	2.10%
Discount rate used to determine benefit obligations	5%	4.60%

Supplemental Compensation Pla_7

Supplemental Compensation Plans, Contributions and Estimated Benefit Payments (Details) - Pension Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Salary Continuation Plan and SERP [Member]
Expected future benefit payments [Abstract]
Benefit paid during fiscal year	$ 445	$ 272
2024	479
2025	518
2026	346
2027	296
2028	296
2029-2033	1,480
Directors' Retirement Plan [Member]
Expected future benefit payments [Abstract]
Benefit paid during fiscal year	60	$ 70
2024	45
2025	50
2026	45
2027	31
2028	20
2029-2033	$ 219

Supplemental Compensation Pla_8

Supplemental Compensation Plans, Directors' Retirement Plan (Details) - Pension Plan [Member] - Directors' Retirement Plan [Member] - Directors [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Supplemental Compensation Plans [Abstract]
Defined Benefit Plan, Funding Status [Extensible List]	Defined Benefit Plan, Funding Status [Extensible List]
Duration for benefit payment after retirement age	10 years
Retirement age	65 years
Reduced benefit age	55 years
Years of services for reduced benefit	10 years
Minimum [Member]
Supplemental Compensation Plans [Abstract]
Directors' retirement benefit per year of service	$ 1
Maximum [Member]
Supplemental Compensation Plans [Abstract]
Directors' retirement benefit per year of service	$ 15

Supplemental Compensation Pla_9

Supplemental Compensation Plans, Executive Elective Deferred Compensation Plan and Director Elective Deferred Fee Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Executive Deferral Plan [Member] | Executive [Member]
Deferred Compensation Plan [Abstract]
Single-premium payment on insurance purchased	$ 1,125
Cash surrender value of life insurance	2,892	$ 2,820
Net decrease in accrued liabilities	58	28
Payments	65	35
Interest expenses	7	7
Director Deferral Plan [Member] | Directors [Member]
Deferred Compensation Plan [Abstract]
Cash surrender value of life insurance	162	157
Net decrease in accrued liabilities	4	4
Payments	5	5
Interest expenses	$ 1	$ 1

Income Taxes, Components of Pro

Income Taxes, Components of Provision for Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current [Abstract]
Federal	$ 5,349	$ 4,141
State	3,147	2,328
Current income tax expense	8,496	6,469
Deferred [Abstract]
Federal	(400)	(599)
State	(4)	(88)
Deferred income tax expense	(404)	(687)
Total income tax expense	$ 8,092	$ 5,782

Income Taxes, Deferred Tax Asse

Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets [Abstract]
Allowance for credit losses	$ 5,246	$ 4,580
Deferred compensation	64	82
Retirement compensation	1,617	1,635
Stock option compensation	453	379
Postretirement benefits	0	107
Current state franchise taxes	657	490
Non-accrual interest	333	416
Sale-leaseback	0	2
Lease liability	1,349	1,590
Investment securities unrealized loss	14,178	19,419
Other	281	392
Deferred tax assets	24,178	29,092
Deferred tax liabilities [Abstract]
Fixed assets depreciation	970	1,183
FHLB dividends	184	184
Tax credit - loss on pass-through	489	422
Deferred loan costs	940	1,024
Mortgage servicing rights	383	378
Right of Use Asset	1,204	1,450
Postretirement benefits	21	0
Other	393	276
Total deferred tax liabilities	4,584	4,917
Net deferred tax assets (see Note 7)	$ 19,594	$ 24,175

Income Taxes, Operating Loss an

Income Taxes, Operating Loss and Tax Credit Carry Forwards (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Income Taxes [Abstract]
State net operating loss carry forwards	$ 0
Tax credit carry forwards	$ 0

Income Taxes, Reconciliation of

Income Taxes, Reconciliation of Federal Statutory Rate to Actual Effective Rate (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of federal statutory rate to actual effective rate [Abstract]
Federal statutory income tax rate	21%	21%
Increase (decrease) in tax rate due to [Abstract]
State franchise tax, net of federal benefit	8.40%	8.20%
Reduction for tax exempt interest	(1.20%)	(1.70%)
Cash surrender value of life insurance	(0.40%)	(1.00%)
Other	(0.50%)	0.20%
Effective income tax rate	27.30%	26.70%

Income Taxes, Accounting for Un

Income Taxes, Accounting for Uncertainty in Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounting for Uncertainty in Income Taxes [Abstract]
Unrecognized tax benefits	$ 0	$ 0
Change in unrecognized tax benefits	0	0
Unrecognized interest and penalties	$ 0	$ 0
Internal Revenue Service (IRS) [Member]
Accounting for Uncertainty in Income Taxes [Abstract]
Tax year subject to examination	2022 2021 2020
California Franchise Tax Board [Member]
Accounting for Uncertainty in Income Taxes [Abstract]
Tax year subject to examination	2022 2021 2020 2019

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income/(Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Activity in accumulated other comprehensive income (loss) [Roll Forward]
Balance	$ 125,040	$ 150,911
Current period other comprehensive income (loss), net of tax	12,801	(42,331)
Balance	159,245	125,040
Accumulated Other Comprehensive Income (Loss) [Member]
Activity in accumulated other comprehensive income (loss) [Roll Forward]
Balance	(46,528)	(4,197)
Current period other comprehensive income (loss), net of tax	12,801	(42,331)
Balance	(33,727)	(46,528)
Unrealized Gains (Losses) on Securities [Member]
Activity in accumulated other comprehensive income (loss) [Roll Forward]
Balance	(46,273)	(2,764)
Current period other comprehensive income (loss), net of tax	12,495	(43,509)
Balance	(33,778)	(46,273)
Officers' Retirement Plan [Member]
Activity in accumulated other comprehensive income (loss) [Roll Forward]
Balance	(308)	(1,420)
Current period other comprehensive income (loss), net of tax	238	1,112
Balance	(70)	(308)
Directors' Retirement Plan [Member]
Activity in accumulated other comprehensive income (loss) [Roll Forward]
Balance	53	(13)
Current period other comprehensive income (loss), net of tax	68	66
Balance	$ 121	$ 53

Supplemental Consolidated Sta_3

Supplemental Consolidated Statements of Cash Flows Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash paid during the year for [Abstract]
Interest	$ 6,110	$ 1,135
Income taxes	8,500	4,660
Supplemental disclosure of non-cash investing and financing activities [Abstract]
Stock dividend distributed	5,652	6,992
Fair value adjustment of securities available for sale, net of tax of $5,240 and (18,304) for the years ended December 31, 2023 and 2022, respectively	12,495	(43,509)
Recognition of right-of-use assets obtained in exchange for operating lease liabilities	245	869
Market value of shares tendered in-lieu of cash to pay for exercise of options	361	65
Fair value adjustment of securities available for sale, tax	5,240	(18,304)
Non-cash assets acquired (liabilities assumed) in acquisition [Abstract]
Total assets acquired	12,612	0
Total liabilities assumed	$ (115,916)	$ 0

Parent Company Financial Info_3

Parent Company Financial Information, Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets [Abstract]
Interest receivable and other assets	$ 53,468	$ 59,204
Total Assets	1,871,832	1,871,361
Liabilities and stockholders' equity [Abstract]
Liabilities	1,712,587	1,746,321
Stockholders' equity	159,245	125,040	$ 150,911
Total Liabilities and Stockholders' Equity	1,871,832	1,871,361
Parent Company [Member]
Assets [Abstract]
Cash	1,359	1,034
Investment in wholly-owned subsidiary	157,662	124,006
Interest receivable and other assets	224	0
Total Assets	159,245	125,040
Liabilities and stockholders' equity [Abstract]
Liabilities	0	0
Stockholders' equity	159,245	125,040
Total Liabilities and Stockholders' Equity	$ 159,245	$ 125,040

Parent Company Financial Info_4

Parent Company Financial Information, Statements of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statements of Income [Abstract]
Other operating expenses	$ (43,638)	$ (39,063)
Income tax benefit	(8,092)	(5,782)
Net income	21,554	15,884
Parent Company [Member]
Statements of Income [Abstract]
Other operating expenses	(308)	(303)
Income tax benefit	91	90
Loss before undistributed earnings of subsidiary	(217)	(213)
Equity in undistributed earnings of subsidiary	21,771	16,097
Net income	$ 21,554	$ 15,884

Parent Company Financial Info_5

Parent Company Financial Information, Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statements of Cash Flows [Abstract]
Net income	$ 21,554	$ 15,884
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Stock-based compensation	820	655
Increase in interest receivable and other assets	(961)	(981)
Net cash provided by operating activities	27,300	21,780
Cash flows from financing activities [Abstract]
Common stock issued	96	116
Stock repurchases	(143)	(187)
Cash dividends paid in lieu of fractional shares	(7)	(8)
Net cash (used in) provided by financing activities	(149,114)	(1,507)
Net (decrease) increase in cash and cash equivalents	(38,206)	(158,512)
Cash and cash equivalents at beginning of year	187,417	345,929
Cash and cash equivalents at end of year	149,211	187,417
Parent Company [Member]
Statements of Cash Flows [Abstract]
Net income	21,554	15,884
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Stock-based compensation	820	655
Increase in interest receivable and other assets	(224)	0
Equity in undistributed earnings of subsidiary	(21,771)	(16,097)
Net cash provided by operating activities	379	442
Cash flows from financing activities [Abstract]
Common stock issued	96	116
Stock repurchases	(143)	(187)
Cash dividends paid in lieu of fractional shares	(7)	(8)
Net cash (used in) provided by financing activities	(54)	(79)
Net (decrease) increase in cash and cash equivalents	325	363
Cash and cash equivalents at beginning of year	1,034	671
Cash and cash equivalents at end of year	$ 1,359	$ 1,034

Related Party Transactions (Det

Related Party Transactions (Details) - Executive Officers and Directors [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Deposits from executive officers and directors	$ 4,058	$ 5,740
Loans to executive officers and directors [Roll Forward]
Outstanding balance, beginning of year	2,583	3,352
Credit granted	25	1,660
Repayments / Reductions	(186)	(2,429)
Outstanding balance, end of year	$ 2,422	$ 2,583

Business Combinations (Details)

Business Combinations (Details) $ / shares in Units, $ in Thousands		12 Months Ended
	Jan. 20, 2023 USD ($) Branches	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares
Liabilities assumed [Abstract]
Bargain purchase gain recognized		$ 1,405	$ 0
Summarized proforma income statement data [Abstract]
Net interest income		66,777	56,319
Provision for credit losses		1,100	900
Non-interest income		7,884	7,629
Non-interest expense		43,809	41,697
Income before taxes		29,752	21,351
Provision for income taxes		8,121	5,698
Net income		$ 21,631	$ 15,653
Basic earnings per share (in dollars per share) | $ / shares		$ 1.42	$ 1.04
Diluted earnings per share (in dollars per share) | $ / shares		$ 1.41	$ 1.03
Core Deposit Intangible [Member]
Business Combination [Abstract]
Core deposit intangible estimated life		10 years
Columbia State Bank [Member]
Business Combination [Abstract]
Number of branches | Branches	3
Acquisition related costs		$ 250	$ 331
Fair value of consideration received [Abstract]
Cash consideration received	$ 103,425
Total fair value of consideration received	103,425
Assets acquired [Abstract]
Cash and cash equivalents	1,284
Loans	4,006
Premises and equipment	3,621
Core deposit intangible	4,970
Other assets	15
Total assets acquired	13,896
Liabilities assumed [Abstract]
Deposits	115,914
Other liabilities	2
Total liabilities assumed	115,916
Cost basis of net liabilities assumed	(107,097)
Total net liabilities assumed	102,020
Bargain purchase gain recognized	1,405
Columbia State Bank [Member] | Fair Value Adjustments [Member]
Assets acquired [Abstract]
Loans	(363)
Premises and equipment	307
Core deposit intangible	4,970
Liabilities assumed [Abstract]
Deposits	$ 163
Columbia State Bank [Member] | Core Deposit Intangible [Member]
Business Combination [Abstract]
Core deposit intangible estimated life		10 years