ENB Financial (ENBP) 10-K 20 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 13, 2023	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	ENB Financial Corp
Trading Symbol	N/A
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		5,626,631
Entity Public Float			$ 53,163,455
Amendment Flag	false
Entity Central Index Key	0001437479
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-53297
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	51-0661129
Entity Address, Address Line One	31 E. Main St
Entity Address, City or Town	Ephrata
Entity Address, Country	PA
Entity Address, Postal Zip Code	17522
City Area Code	(717)
Local Phone Number	733-4181
Title of 12(b) Security	None
Security Exchange Name	NONE
Entity Interactive Data Current	Yes
Auditor Firm ID	74
Auditor Name	S.R. Snodgrass, P.C
Auditor Location	King of Prussia, Pennsylvania

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and due from banks	$ 28,935	$ 19,930
Interest-bearing deposits in other banks	8,637	138,519
Total cash and cash equivalents	37,572	158,449
Securities available for sale (at fair value)	529,142	558,093
Equity securities (at fair value)	9,118	8,982
Loans held for sale	5,927	3,194
Loans (net of unearned income)	1,191,117	920,904
Less: Allowance for credit losses	14,151	12,931
Net loans	1,176,966	907,973
Premises and equipment	25,333	24,476
Regulatory stock	6,670	5,380
Bank owned life insurance	34,805	35,414
Other assets	33,183	15,269
Total assets	1,858,716	1,717,230
Deposits:
Noninterest-bearing	672,342	686,278
Interest-bearing	966,616	825,935
Total deposits	1,638,958	1,512,213
Short-term debt	16,000
Long-term debt	58,039	44,206
Subordinated debt	39,396	19,680
Other liabilities	8,988	3,843
Total liabilities	1,761,381	1,579,942
Stockholders' equity:
Common stock, par value $0.10 Shares: Authorized 24,000,000 Issued 5,739,114 and Outstanding 5,635,533 as of 12/31/22 and 5,583,957 as of 12/31/21	574	574
Capital surplus	4,437	4,520
Retained earnings	142,677	131,856
Accumulated other comprehensive (loss) income net of tax	(48,292)	3,441
Less: Treasury stock cost on 103,581 shares as of 12/31/22	(2,061)	(3,103)
Total stockholders' equity	97,335	137,288
Total liabilities and stockholders' equity	$ 1,858,716	$ 1,717,230

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.10	$ 0.10
Common stock, shares authorized	24,000,000	24,000,000
Common stock, shares issued	5,739,114	5,739,114
Common stock, shares outstanding	5,635,533	5,583,957
Less: Treasury stock shares	103,581

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest and dividend income:
Interest and fees on loans	$ 41,944	$ 34,246
Interest on securities available for sale
Taxable	9,048	4,881
Tax-exempt	4,214	3,975
Interest on deposits at other banks	172	91
Dividend income	581	398
Total interest and dividend income	55,959	43,591
Interest expense:
Interest on deposits	2,750	1,143
Interest on borrowings	2,626	1,877
Total interest expense	5,376	3,020
Net interest income	50,583	40,571
Provision for loan losses	1,300	475
Net interest income after provision for loan losses	49,283	40,096
Other income:
Trust and investment services income	2,643	2,362
Service fees	2,938	2,512
Commissions	3,663	3,702
Gains on sale of debt securities, net	42	730
(Losses) gains on equity securities, net	(32)	324
Gains on sale of mortgages	1,302	5,526
Earnings on bank-owned life insurance	1,583	880
Other income	1,425	1,845
Total other income	13,564	17,881
Operating expenses:
Salaries and employee benefits	27,324	24,465
Occupancy	2,846	2,621
Equipment	1,240	1,053
Advertising & marketing	1,083	992
Computer software & data processing	5,591	4,420
Shares tax	1,380	1,282
Professional services	2,743	2,099
Other expense	3,722	3,509
Total operating expenses	45,929	40,441
Income before income taxes	16,918	17,536
Provision for federal income taxes	2,287	2,620
Net income	$ 14,631	$ 14,916
Earnings per share of common stock (in Dollars per share)	$ 2.62	$ 2.68
Cash dividends paid per share (in Dollars per share)	$ 0.68	$ 0.67
Weighted average shares outstanding (in Shares)	5,588,656	5,567,950

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Net income	$ 14,631	$ 14,916
Securities available for sale not other-than-temporarily impaired:
Unrealized losses arising during the period	(65,443)	(4,986)
Income tax effect	13,743	1,046
Total	(51,700)	(3,940)
Gains recognized in earnings	(42)	(730)
Income tax effect	9	153
Total	(33)	(577)
Other comprehensive loss, net of tax	(51,733)	(4,517)
Comprehensive (Loss) Income	$ (37,102)	$ 10,399

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock	Capital Surplus	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Total
Balances at Dec. 31, 2020	$ 574	$ 4,444	$ 120,670	$ 7,958	$ (3,430)	$ 130,216
Net income			14,916			14,916
Other comprehensive loss, net of tax				(4,517)		(4,517)
Treasury stock purchased					(482)	(482)
Treasury stock issued		76			809	885
Cash dividends paid			(3,730)			(3,730)
Balances, at Dec. 31, 2021	574	4,520	131,856	3,441	(3,103)	137,288
Net income			14,631			14,631
Other comprehensive loss, net of tax				(51,733)		(51,733)
Stock-based compensation expense		11				11
Treasury stock purchased					(116)	(116)
Treasury stock issued		(94)			1,158	1,064
Cash dividends paid			(3,810)			(3,810)
Balances, at Dec. 31, 2022	$ 574	$ 4,437	$ 142,677	$ (48,292)	$ (2,061)	$ 97,335

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Treasury stock purchased, shares	6,456	22,900
Treasury stock issued, shares	58,032	40,626
Cash dividends paid, per share (in Dollars per share)	$ 0.68	$ 0.67

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income	$ 14,631	$ 14,916
Adjustments to reconcile net income to net cash provided by operating activities:
Net amortization of securities premiums and discounts and loan fees	5,233	3,945
Increase in interest receivable	(1,403)	(608)
Increase (decrease) in interest payable	346	(71)
Provision for loan losses	1,300	475
Gain on sale of debt securities, net	(42)	(730)
Loss (gain) on equity securities, net	32	(324)
Gains on sale of mortgages	(1,302)	(5,526)
Loans originated for sale	(30,160)	(97,578)
Proceeds from sales of loans	28,729	102,939
Earnings on bank-owned life insurance	(1,583)	(880)
Depreciation of premises and equipment and amortization of software	1,629	1,560
Deferred income tax	(65)	(15)
Amortization of deferred fees on subordinated debt	116	79
Stock-based compensation expense	11
Other assets and other liabilities, net	4,144	(4,926)
Net cash provided by operating activities	21,616	13,256
Securities avaiable for sale:
Proceeds from maturities, calls, and repayments	53,714	74,972
Proceeds from sales	28,590	79,019
Purchases	(123,854)	(245,788)
Equity securities:
Proceeds from sales	151	460
Purchases	(319)	(2,013)
Purchase of regulatory bank stock	(1,982)	(556)
Redemptions of regulatory bank stock	692	1,283
Purchase of bank-owned life inurance		(4,888)
Net increase in loans	(270,468)	(96,204)
Purchases of premises and equipment, net	(2,192)	(1,036)
Purchase of computer software	(141)	(486)
Net cash used for investing activities	(315,809)	(195,237)
Cash flows from financing activities:
Net increase in demand, NOW, and savings accounts	106,852	264,554
Net increase (decrease) in time deposits	19,893	(5,152)
Net increase in short-term borrowings	16,000
Proceeds from long-term debt	13,833
Repayments of long-term debt		(10,584)
Proceeds from issuance of subordinated debt	19,600
Dividends paid	(3,810)	(3,730)
Proceeds from sale of treasury stock	1,064	885
Treasury stock purchased	(116)	(482)
Net cash provided by financing activities	173,316	245,491
(Decrease) Increase in cash and cash equivalents	(120,877)	63,510
Cash and cash equivalents at beginning of period	158,449	94,939
Cash and cash equivalents at end of period	37,572	158,449
Supplemental disclosures of cash flow information:
Interest paid	5,030	3,089
Income taxes paid	1,900	2,875
Supplemental disclosure of non-cash investing and financing activities:
Fair value adjustments for securities available for sale	65,485	5,716
Recognition of lease operating right-of-use assets	2,811	80
Recognition of operating lease liabilities	2,811	$ 80
Death benefits receivable on BOLI	$ 2,075

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations ENB Financial Corp, through its wholly owned subsidiary, Ephrata National Bank, provides financial services to Northern Lancaster County and surrounding communities. ENB Financial Corp, a bank holding company, was formed on July 1, 2008, to become the parent company of Ephrata National Bank, which existed as a stand-alone national bank since its formation on April 11, 1881. The Corporation’s wholly owned subsidiary, Ephrata National Bank, offers a full array of banking services including loan and deposit products for both personal and commercial customers, as well as trust and investment services, through thirteen full-service office locations. The Bank has one subsidiary, ENB Insurance, which is a full-service insurance agency that offers a broad range of insurance products to commercial and personal clients. ENB Insurance is managed separately from the banking and related financial services that the Corporation offers. Basis of Presentation The consolidated financial statements of ENB Financial Corp and its subsidiary, Ephrata National Bank, (collectively “the Corporation”) conform to U.S. generally accepted accounting principles (GAAP). The preparation of these statements requires that management make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Material estimates of the Corporation, including the allowance for credit losses, the fair market value of financial instruments, and deferred tax assets or liabilities, are evaluated regularly by management. Actual results could differ from the reported estimates given different conditions or assumptions. The accounting and reporting policies followed by the Corporation conform with U.S. GAAP and to general practices within the banking industry. All significant intercompany transactions have been eliminated in consolidation. The following is a summary of the more significant policies. Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents are identified as cash and due from banks and include cash on hand, collection items, amounts due from banks, and interest bearing deposits in other banks with maturities of less than 90 days. Securities Available for Sale The Corporation classifies its entire portfolio of debt securities as available for sale securities, which the Corporation reports at fair value. Any unrealized valuation gains or losses on the debt portfolio are reported as a separate component of stockholders' equity, net of deferred income taxes. The constant yield method is used for the amortization of premiums and the accretion of discounts for all of the Corporation’s securities with the exception of collateralized mortgage obligations (CMOs), mortgage-backed securities (MBS) and asset-backed securities (ABS). The constant yield method maintains a stable yield on the instrument through its maturity. For CMOs, ABS and MBS, a two-step/proration method is used for amortization and accretion. The first step is a proration based on the current pay down. This component ensures that the book price stays level with par. The second step amortizes or accretes the remaining premium or discount to the calculated final amortization or accretion date based on the current three-month constant prepayment rates. Net gains or losses realized on sales or calls of securities are reported as gains or losses on security transactions during the year of sale, using the specific identification method. Equity Securities Equity securities includes common stocks of public companies that the Corporation has the intent and ability to hold for an indeterminate amount of time. Such securities are reported at fair value with changes in unrealized holding gains and losses recognized through earnings on a monthly basis. Other Than Temporary Impairment (“OTTI”) Management monitors all of the Corporation’s securities for OTTI on a monthly basis and determines whether any impairment should be recorded. A number of factors are considered in determining whether a security is impaired, including, but not limited to, the following: ● Percentage of unrealized losses, ● Period of time the security has had unrealized losses, ● Type of security, ● Maturity date of the instrument if a debt instrument, ● The intent to sell the security or whether it is more likely than not that the Corporation would be required to sell the security before its anticipated recovery in market value, ● Amount of projected credit losses based on current cash flow analysis, default and severity rates, and ● Market dynamics impacting the market for and liquidity of the security. Management will more closely evaluate those securities that have unrealized losses of 10% or more and have had unrealized losses for more than twelve months. If management determines that the declines in value of the security are not temporary, or if management does not have the ability to hold the security until maturity, which is the case with equity securities, then management will record impairment on the security. For debt securities evaluated for impairment, management will determine what portion of the unrealized valuation loss is attributed to projected or known loss of principal, and what portion is attributed to market pricing not reflective of the true value of the security, based on current cash flow analysis. Management will generally record impairment equivalent to the projected or known loss of principal, known as the credit loss. The other portion of the fair market value loss is attributed to market factors and it is management’s opinion that these fair value losses are temporary and not permanent. All impairment is recorded as a loss on securities and is included in the Corporation’s Consolidated Statements of Income. Loans Held for Investment Loans receivable, that management has the intent and ability to hold for the foreseeable future, or until maturity or payoff, generally are reported at the outstanding principal balances, reduced by any charge-offs and net of any deferred loan origination fees or costs. Net loan origination fees and costs are deferred and recognized as an adjustment of yield over the contractual life of the loan. Interest accrues daily on outstanding loan balances. Generally, the accrual of interest discontinues when the ability to collect the loan becomes doubtful or when a loan becomes more than 90 days past due as to principal and interest. These loans are referred to as non-accrual loans. Management may elect to continue the accrual of interest based on the expectation of future payments and/or the sufficiency of the underlying collateral. Loans Held for Sale Loans originated and intended for sale on the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to income. In general, fixed-rate residential mortgage loans originated by the Corporation and held for sale are carried in the aggregate at the lower of cost or market. The Corporation originates loans for immediate sale with servicing retained and servicing released to several investors. However, the vast majority of the sold mortgages are sold to the Federal Home Loan Bank of Pittsburgh (FHLB) and Fannie Mae, with servicing retained. As a result, the Corporation has a growing portfolio of mortgages that are serviced on behalf of FHLB and Fannie Mae. In addition, the Corporation originates FHA, VA, and USDA mortgages which are originated for immediate sale to various investors on a service-released basis. Allowance for Credit Losses The allowance for credit losses is maintained at a level considered by management to be adequate to provide for known and inherent risks in the loan portfolio at the Consolidated Balance Sheets dates. The monthly provision or credit for loan losses is an expense or a reduction of expense which increases or decreases the allowance, and charge-offs, net of recoveries, decrease the allowance. The Corporation performs ongoing credit reviews of the loan portfolio and considers current economic conditions, historical loan loss experience, and other factors in determining the adequacy of the reserve balance. Loans determined to be uncollectible are charged to the allowance during the period in which such determination is made. In calculating the allowance, management will begin by compiling the balance of loans by credit quality for each loan segment in order that allocations can be made in aggregate based on historic losses and qualitative factors. Prior to calculating these aggregate allocations, management will individually evaluate commercial and commercial real estate loans for impairment. A loan is impaired when it is probable that a creditor will be unable to collect all principal and interest due according to the contractual terms of the loan agreement. All other loan types such as residential mortgages, home equity loans and lines of credit, and all other consumer loans, are not individually evaluated for impairment and are therefore allocated for in aggregate. These loans are considered to be large groups of smaller-balance homogenous loans and are measured for impairment collectively. Loans that experience insignificant payment delays, which are defined as 90 days or less, generally are not classified as impaired. Management determines the significance of payment delays on a case-by-case basis, taking into consideration all circumstances concerning the loan, the creditworthiness and payment history of the borrower, the length of the payment delay, and the amount of shortfall in relation to the principal and interest owed. For loans deemed to be impaired, management will provide a specific allocation. This loan balance is then subtracted from the total loan balances being allocated for in the aggregate. The remaining balances, along with the full loan balances for the other loan types are then multiplied by an adjusted loss ratio, which is the sum of both the historical loss ratio and a qualitative factor adjustment. Generally both the historical loss ratio and the qualitative factor adjustment will increase as the credit rating of the loan deteriorates. The credit ratings begin with unclassified loans, which represent the best internal credit rating, also referred to as a “pass” credit and then continue with declining grades of special mention, substandard, doubtful, and loss. Special mention loans are no longer deemed to be a “pass” credit and require additional management attention. They are essentially placed on “watched” status and attempts are made to improve the credit to an unclassified status. If the credit would deteriorate further it would then be a substandard credit, which for regulatory purposes, is deemed to be a classified loan. Doubtful and loss credit grades represent further credit deterioration and are also considered classified loans. For each loan type, all of these credit rating categories are broken out with adjusted loss ratios. The loan balance is then multiplied by the adjusted loss ratio to produce the required allowance. The allowances are totaled and added to any specific allocations on impaired loans to arrive at the total allowance for credit losses for the Corporation. Management tracks and assigns a historical loss percentage for each loan rating category within each loan type. A rolling three-year historical loss ratio, calculated on a quarterly basis, with a 60%, 30%, and 10% weighting for the past three years is used. In this manner the historical loss percentage is heavily weighted to the current loss environment, but has sufficient weighting assigned to prior periods to avoid unnecessary volatile fluctuations based on just one period’s data. Management currently utilizes nine qualitative factors that are adjusted based on changes in the lending environment and economic conditions. The qualitative factors include the following: ● levels of and trends in delinquencies, non-accruals, and charge-offs, ● trends in the nature and volume of the loan portfolio, ● changes in lending policies and procedures, ● experience, ability, and depth of lending personnel and management oversight, ● national and local economic trends, ● concentrations of credit, ● external factors such as competition, legal, and regulatory requirements, ● changes in the quality of loan review and Board oversight, ● changes in the value of underlying collateral. The number of qualitative factors can change. Factors can be added for new risks or taken away if the risk no longer applies. Each loan type will have its own risk profile and management will evaluate and adjust each qualitative factor for each loan type quarterly, if necessary. For example, if one area of the loan portfolio is experiencing sharp increases in growth, it is likely the qualitative factor for trends in the loan portfolio would be increased for that loan type. As levels of delinquencies and non-accrual loans decline for any segment of the loan portfolio it is likely that factor would be reduced. In terms of the Corporation’s loan portfolio, the commercial and industrial loans and commercial real estate loans are deemed to have more risk than the consumer real estate loans and other consumer loans in the portfolio. The commercial loans not secured by real estate are highly dependent on their financial condition and therefore are more dependent on economic conditions. The commercial loans secured by real estate are also dependent on economic conditions but generally have stronger forms of collateral. Commercial real estate lending is highly impacted by the value of collateral so these commercial loans carry a higher qualitative factor for changes in collateral value. While the Corporation’s CRE loans have performed well historically, other commercial loans and commercial mortgage loans have historically been responsible for the majority of the Corporation’s delinquencies, non-accrual loans, and charge-offs, so both of these categories carry higher qualitative factors than consumer real estate loans and other consumer loans. The Corporation has historically experienced very low levels of consumer real estate and consumer loan charge-offs so these qualitative factors are set lower than the commercial real estate and commercial and industrial loans. Impaired and Non-Accrual Loans The definition of “impaired loans” is not the same as the definition of “non-accrual loans,” although the two categories overlap. Generally, a non-accrual loan will always be considered impaired due to payment delinquency or uncertain collection, but there are cases where an impaired loan is not considered non-accrual. The primary factors considered by management in determining impairment include payment status and collateral value, but could also include debt service coverage, financial health of the business, and other external factors that could impact the ability of the borrower to fully repay the loan. The amount of impairment for these types of loans is determined by the difference between the present value of the expected cash flows related to the loan using the original interest rate and its recorded value or, as a practical expedient in the case of collateral-dependent loans, the difference between the fair value of the collateral and the recorded amount of the loan. When foreclosure is probable, impairment is measured based on the fair value of the collateral on a discounted basis, relative to the loan amount. Management will place a business or commercial loan on non-accrual status when it is determined that the loan is impaired, or when the loan is 90 days past due. These customers will generally be placed on non-accrual status at the end of each quarter. Consumer loans over 90 days delinquent are generally charged off, or in the case of residential real estate loans the Corporation will seek to bring the customer current or pursue foreclosure options. When the borrower is on non-accrual, the Corporation will reverse any accrued interest on the books and will discontinue recognizing any interest income until the borrower is placed back on accrual status or fully pays off the loan balance plus any accrued interest. Payments received by the customer while the loan is on non-accrual are fully applied against principal. The Corporation maintains records of the full amount of interest that is owed by the borrower. A non-accrual loan will generally only be placed back on accrual status after the borrower has become current and has demonstrated six consecutive months of non-delinquency. Allowance for Off-Balance Sheet Extensions of Credit The Corporation maintains an allowance for off-balance sheet extensions of credit, which would include any unadvanced amount on lines of credit and any letters of credit provided to borrowers. The allowance is carried as a liability and is included in other liabilities on the Corporation’s Consolidated Balance Sheets. The liability was $1,017,000 as of December 31, 2022, and $910,000 as of December 31, 2021. As the unadvanced portion of lines of credit increases, this provision will increase. Management follows the same methodology as the allowance for credit losses when calculating the allowance for off-balance sheet extensions of credit, with the exception of multiplying the unadvanced total by a high/low balance variance to arrive at the expected unadvanced portion that could be drawn upon at any time, or the amount at risk. The unadvanced amounts for each loan segment are broken down by credit classification. A historical loss ratio and qualitative factor are calculated for each credit classification by loan type. The historical loss ratio and qualitative factor are combined to produce an adjusted loss ratio, which is multiplied by the amount at risk for each credit classification within each loan segment to arrive at an allocation. The allocations are summed to arrive at the total allowance for off-balance sheet extensions of credit. Other Real Estate Owned (OREO) OREO represents properties acquired through customer loan defaults. These properties are recorded at the lower of cost or fair value less projected disposal costs at acquisition date. Fair value is determined by current appraisals. Costs associated with holding OREO are charged to operational expense. OREO is a component of other assets on the Corporation’s Consolidated Balance Sheets. The Corporation had no OREO as of December 31, 2022, or December 31, 2021. Mortgage Servicing Rights (MSRs) The Corporation has agreements for the express purpose of selling residential mortgage loans on the secondary market, referred to as mortgage servicing rights. The Corporation maintains all servicing rights for loans currently sold through FHLB and Fannie Mae. The Corporation had $2,030,000 of MSRs as of December 31, 2022, compared to $1,768,000 as of December 31, 2021. The value of MSRs increased during 2022 as valuation of new assets outpaced amortization on existing assets. The value of newly originated MSRs is determined by estimating the life of the mortgage and how long the Corporation will have access to the servicing income stream to determine the relative fair value. The Corporation utilizes a third party that calculates the MSR valuation on a quarterly basis. A longer estimated life would increase the MSR valuation, while a shorter estimated life would decrease the value of the MSR. Management records the MSR value based on the third-party reporting. Ultimately the value of the MSRs would be at what level a willing buyer and seller would exchange the MSRs. MSRs are amortized in proportion to the estimated servicing income over the estimated life of the servicing portfolio. Impairment is evaluated based on the fair value of the rights, portfolio interest rates, and prepayment characteristics. MSRs are a component of other assets on the Consolidated Balance Sheets. The following chart provides the activity of the Corporation’s mortgage servicing rights for the years ended December 31, 2022 and 2021. MORTGAGE SERVICING RIGHTS (DOLLARS IN THOUSANDS) December 31, 2022 2021 $ $ Beginning Balance 1,768 1076 Additions 344 877 Amortization (22 ) (48 ) Disposals (60 ) (137 ) Ending Balance 2,030 1,768 Premises and Equipment Land is carried at cost. Premises and equipment are carried at cost, less accumulated depreciation. Book depreciation is computed using straight-line methods over the estimated useful lives of generally fifteen to thirty-nine years for buildings and improvements and four to ten years for furniture and equipment. Maintenance and repairs of property and equipment are charged to operational expense as incurred, while major improvements are capitalized. Net gains or losses upon disposition are included in other income or operational expense, as applicable. Transfer of Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Bank-Owned Life Insurance (BOLI) BOLI is carried by the Corporation at the cash surrender value of the underlying policies. Income earned on the policies is based on any increase in cash surrender value less the cost of the insurance, which varies according to age and health of the insured. The life insurance policies owned by the Corporation had a cash surrender value of $34,805,000 and $35,414,000 as of December 31, 2022, and 2021, respectively. The decrease in BOLI cash surrender value was primarily due to the death of two participants during 2022 which resulted in death benefits received and a decrease in the value of the policies. Leases The Company has operating leases for several branch locations and office space. Generally, the underlying lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company may also lease certain office equipment under operating leases. Many of the Company’s leases include both lease (e.g., minimum rent payments) and non-lease components (e.g., common-area or other maintenance costs). The Company accounts for each component separately based on the standalone price of each component. In addition, there are several operating leases with lease terms of less than one year and therefore, we have elected the practical expedient to exclude these short-term leases from our right of use assets and lease liabilities. Most leases include one or more options to renew. The exercise of lease renewal options is typically at the sole discretion of management and is based on whether the extension options are reasonably certain to be exercised after giving proper consideration to all facts and circumstances of the lease. If management determines that the Company is reasonably certain to exercise the extension option(s), the additional term is included in the calculation of the lease liability. As most of the leases do not provide an implicit rate, the Company uses the fully collateralized FHLB borrowing rate, commensurate with the lease terms based on the information available at the lease commencement date in determining the present value of the lease payments. Advertising Costs The Corporation expenses advertising costs as incurred. Income Taxes An asset and liability approach is followed for financial accounting and reporting for income taxes. Accordingly, a net deferred tax asset or liability is recorded in the consolidated financial statements for the tax effects of temporary differences, which are items of income and expense reported in different periods for income tax and financial reporting purposes. Deferred tax expense is determined by the change in the assets or liabilities related to deferred income taxes. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. Earnings per Share Basic earnings per share represents income available to common stockholders divided by the weighted average number of common shares outstanding during the period less any unvested restricted shares. Diluted earnings per share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations. Comprehensive Income (Loss) The Corporation is required to present comprehensive income (loss) in a full set of general-purpose consolidated financial statements for all periods presented. Other comprehensive income (loss) consists of unrealized holding gains and losses on the available for sale securities portfolio. Segment Disclosure U.S. generally accepted accounting principles establish standards for the manner in which public business enterprises report information about segments in the annual financial statements and requires that those enterprises report selected information about operating segments in interim financial reports issued to shareholders. It also establishes standards for related disclosures regarding financial products and services, geographic areas, and major customers. The Corporation has only one operating segment consisting of its banking and fiduciary operations. Retirement Plans The Corporation provides an optional 401(k) plan, in which employees may elect to defer pre-tax salary dollars, subject to the maximum annual Internal Revenue Service contribution amounts. The Corporation will match 50% of employee contributions up to 5%, limiting the match to 2.5%. As part of the 401(k) Plan, the Corporation also has a noncontributory Profit Sharing Plan which covers substantially all employees. The Corporation provides a 3% non-elective contribution to all employees and contributes a 2% elective contribution to all employees aged 21 or older who work 1,000 or greater hours in a calendar year and have completed at least one full year of employment. Trust Assets and Income Assets held by ENB’s Wealth Solutions Group in a fiduciary or agency capacity for customers are not included in the Corporation’s Consolidated Balance Sheets since these items are not assets of the Corporation. Trust income is reported in the Corporation’s Consolidated Statements of Income under other income. Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Topic 606, Revenue from Contracts with Customers (Topic 606). The Corporation’s primary sources of revenue are derived from interest and dividends earned on loans, investment securities, and other financial instruments that are not within the scope of Topic 606. The Corporation has evaluated the nature of its contracts with customers and determined that further disaggregation of revenue from contracts with customers into more granular categories beyond what is presented in the Consolidated Statements of Income was not necessary. The Corporation generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers. Reclassification of Comparative Amounts Certain comparative amounts for the prior year have been reclassified to conform to current-year classifications. Such reclassifications had no material effect on net income or stockholders’ equity. Recently Issued Accounting Standards In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments, which changes the impairment model for most financial assets. This standard, along with several other subsequent codification updates, replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses that are expected to occur over the remaining life of a financial asset and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The amendments in this update require a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The new current expected credit losses model (“CECL”) will apply to the allowance for loan losses, available-for-sale and held-to-maturity debt securities, purchased financial assets with credit deterioration and certain off-balance sheet credit exposures. The Corporation has finalized the methodology determination, software models, quantitative framework, and policies and procedures for how to determine expected credit losses under the new guidance. Management is finalizing the qualitative component of the CECL calculation, reviewing internal procedures, policies, assumptions, and is working with an independent third-party consultant to validate system models. In January 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, March 2020 Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) 12, 2020, or on a prospective basis to new modifications from any date within an interim period that includes or is subsequent to the date of the issuance of a final update, up to the date that financial statements are available to be issued. The amendments in this update do not apply to contract modifications made, as well as new hedging relationships entered into, after December 31, 2022, and to existing hedging relationships evaluated for effectiveness for periods after December 31, 2022, except for certain hedging relationships existing as of December 31, 2022, that apply certain optional expedients in which the accounting effects are recorded through the end of the hedging relationship. This Update is not expected to have a significant impact on the Company’s financial statements. In March 2022, the FASB issued ASU 2022-01 , Derivatives and Hedging (ASC 815): Fair Value Hedging - Portfolio Layer Method

Securities

Securities	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
SECURITIES	NOTE B - SECURITIES (DOLLARS IN THOUSANDS) DEBT SECURITIES The amortized cost and fair value of debt securities held at December 31, 2022, and 2021, are as follows: Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value $ $ $ $ December 31, 2022 U. S. Treasuries 35,737 — (3,080 ) 32,657 U.S. government agencies 27,605 — (2,818 ) 24,787 U.S. agency mortgage-backed securities 49,939 — (4,632 ) 45,307 U.S. agency collateralized mortgage obligations 30,193 — (2,703 ) 27,490 Non-agency MBS/CMO 53,900 — (3,650 ) 50,250 Asset-backed securities 76,110 16 (2,892 ) 73,234 Corporate bonds 76,685 10 (7,064 ) 69,631 Obligations of states and political subdivisions 240,102 10 (34,326 ) 205,786 Total securities available for sale 590,271 36 (61,165 ) 529,142 December 31, 2021 U. S. Treasuries 14,821 14 (22 ) 14,813 U.S. government agencies 29,613 50 (642 ) 29,021 U.S. agency mortgage-backed securities 51,964 502 (478 ) 51,988 U.S. agency collateralized mortgage obligations 30,917 241 (81 ) 31,077 Asset-backed securities 100,998 605 (384 ) 101,219 Corporate bonds 82,617 420 (528 ) 82,509 Obligations of states and political subdivisions 242,807 5,848 (1,189 ) 247,466 Total securities available for sale 553,737 7,680 (3,324 ) 558,093 The amortized cost and fair value of debt securities available for sale at December 31, 2022, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities due to certain call or prepayment provisions. CONTRACTUAL MATURITY OF DEBT SECURITIES (DOLLARS IN THOUSANDS) Amortized Cost Fair Value $ $ Due in one year or less 20,212 19,938 Due after one year through five years 96,643 88,443 Due after five years through ten years 99,529 86,492 Due after ten years 373,887 334,269 Total debt securities 590,271 529,142 Securities available for sale with a par value of $116,179,000 and $94,283,000 at December 31, 2022 and 2021, respectively, were pledged or restricted for public funds, borrowings, or other purposes as required by law. The fair market value of these pledged securities was $107,071,000 at December 31, 2022, and $96,521,000 at December 31, 2021. Proceeds from active sales of debt securities available for sale, along with the associated gross realized gains and gross realized losses, are shown below. Realized gains and losses are computed on the basis of specific identification. PROCEEDS FROM SALES OF SECURITIES AVAILABLE FOR SALE (DOLLARS IN THOUSANDS) Securities Available for Sale 2022 2021 $ $ Proceeds from sales 28,590 79,019 Gross realized gains 191 809 Gross realized losses 149 79 Information pertaining to securities with gross unrealized losses at December 31, 2022, and December 31, 2021, aggregated by investment category and length of time that individual securities have been in a continuous loss position follows: TEMPORARY IMPAIRMENTS OF SECURITIES (DOLLARS IN THOUSANDS) Less than 12 months More than 12 months Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses $ $ $ $ $ $ As of December 31, 2022 U.S. Treasuries 19,721 (1,169 ) 12,936 (1,911 ) 32,657 (3,080 ) U.S. government agencies 1,953 (52 ) 21,634 (2,766 ) 23,587 (2,818 ) U.S. agency mortgage-backed securities 24,667 (1,653 ) 20,640 (2,979 ) 45,307 (4,632 ) U.S. agency collateralized mortgage obligations 9,984 (500 ) 17,453 (2,203 ) 27,437 (2,703 ) Non-Agency MBS/CMO 50,250 (3,650 ) — — 50,250 (3,650 ) Asset-backed securities 29,283 (1,028 ) 42,032 (1,864 ) 71,315 (2,892 ) Corporate bonds 15,197 (1,230 ) 43,417 (5,834 ) 58,614 (7,064 ) Obligations of states & political subdivisions 103,200 (10,949 ) 100,575 (23,377 ) 203,775 (34,326 ) Total temporarily impaired securities 254,255 (20,231 ) 258,687 (40,934 ) 512,942 (61,165 ) As of December 31, 2021 U.S. Treasuries 4,959 (22 ) — — 4,959 (22 ) U.S. government agencies 16,386 (519 ) 7,375 (123 ) 23,761 (642 ) U.S. agency mortgage-backed securities 24,090 (468 ) 2,458 (10 ) 26,548 (478 ) U.S. agency collateralized mortgage obligations 14,206 (66 ) 2,965 (15 ) 17,171 (81 ) Asset-backed securities 50,466 (338 ) 2,826 (46 ) 53,292 (384 ) Corporate bonds 44,907 (528 ) — — 44,907 (528 ) Obligations of states & political subdivisions 70,021 (1,043 ) 6,023 (146 ) 76,044 (1,189 ) Total temporarily impaired securities 225,035 (2,984 ) 21,647 (340 ) 246,682 (3,324 ) In the debt security portfolio, there are 359 positions carrying unrealized losses as of December 31, 2022. There were no instruments considered to be other-than-temporarily impaired at December 31, 2022. The Corporation evaluates fixed income positions for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic and market concerns warrant such evaluation. U.S. generally accepted accounting principles provide for the bifurcation of OTTI into two categories: (a) the amount of the total OTTI related to a decrease in cash flows expected to be collected from the debt security (the credit loss), which is recognized in earnings, and (b) the amount of total OTTI related to all other factors, which is recognized, net of taxes, as a component of accumulated other comprehensive income (loss). EQUITY SECURITIES The following tables summarize the amortized cost, gross unrealized gains and losses, and fair value of equity securities held at December 31, 2022 and December 31, 2021. Gross Gross (DOLLARS IN THOUSANDS) Amortized Unrealized Unrealized Fair Cost Gains Losses Value $ $ $ $ December 31, 2022 CRA-qualified mutual funds 7,345 — — 7,345 Bank stocks 1,685 162 (74 ) 1,773 Total equity securities 9,030 162 (74 ) 9,118 Gross Gross (DOLLARS IN THOUSANDS) Amortized Unrealized Unrealized Fair Cost Gains Losses Value $ $ $ $ December 31, 2021 CRA-qualified mutual funds 7,240 — — 7,240 Bank stocks 1,570 184 (12 ) 1,742 Total equity securities 8,810 184 (12 ) 8,982 The following table presents the net gains and losses on the Corporation’s equity investments recognized in earnings during the year ended December 31, 2022 and 2021, and the portion of unrealized gains and losses for the periods that relates to equity investments held as of December 31, 2022 and 2021. NET GAINS AND LOSSES ON EQUITY INVESTMENTS RECOGNIZED IN EARNINGS (DOLLARS IN THOUSANDS) Year Ended Year Ended December 31, 2022 December 31, 2021 $ $ Net gains (losses) recognized in equity securities during the period (32 ) 324 Less: Net gains realized on the sale of equity securities during the period (52 ) (99 ) Unrealized gains (losses) recognized in equity securities held at reporting date (84 ) 225 Proceeds from the sale of equity securities totaled $151,000 during 2022 and $460,000 during 2021.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	NOTE C - LOANS AND ALLOWANCE FOR CREDIT LOSSES The following table presents the Corporation’s loan portfolio by category of loans for 2022 and 2021. LOAN PORTFOLIO (DOLLARS IN THOUSANDS) December 31, 2022 2021 $ $ Commercial real estate Commercial mortgages 210,823 177,396 Agriculture mortgages 221,167 203,725 Construction 86,793 19,639 Total commercial real estate 518,783 400,760 Consumer real estate (a) 1-4 family residential mortgages 410,301 317,037 Home equity loans 11,937 11,181 Home equity lines of credit 98,349 75,698 Total consumer real estate 520,587 403,916 Commercial and industrial Commercial and industrial 87,528 65,615 Tax-free loans 28,664 23,009 Agriculture loans 27,122 20,717 Total commercial and industrial 143,314 109,341 Consumer 5,769 5,132 Gross loans prior to deferred costs and allowance for loan losses 1,188,453 919,149 Deferred loan costs, net 2,664 1,755 Allowance for credit losses (14,151 ) (12,931 ) Total net loans 1,176,966 907,973 (a) Real estate loans serviced for others, which are not included in the Consolidated Balance Sheets, totaled $298,375,000 and $289,263,000 as of December 31, 2022, and 2021, respectively. The Corporation grades commercial credits differently than consumer credits. The following tables represent all of the Corporation’s commercial credit exposures by internally assigned grades as of December 31, 2022 and 2021. The grading analysis estimates the capability of the borrower to repay the contractual obligations under the loan agreements as scheduled or at all. The Corporation's internal commercial credit risk grading system is based on experiences with similarly graded loans. The Corporation's internally assigned grades for commercial credits are as follows: ● Pass – loans which are protected by the current net worth and paying capacity of the obligor or by the value of the underlying collateral. ● Special Mention – loans where a potential weakness or risk exists, which could cause a more serious problem if not corrected. ● Substandard – loans that have a well-defined weakness based on objective evidence and characterized by the distinct possibility that the Corporation will sustain some loss if the deficiencies are not corrected. ● Doubtful – loans classified as doubtful have all the weaknesses inherent in a substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances. ● Loss – loans classified as a loss are considered uncollectible, or of such value that continuance as an asset is not warranted. COMMERCIAL CREDIT EXPOSURE CREDIT RISK PROFILE BY INTERNALLY ASSIGNED GRADE (DOLLARS IN THOUSANDS) Commercial Commercial Agriculture and Tax-free Agriculture December 31, 2022 Mortgages Mortgages Construction Industrial Loans Loans Total $ $ $ $ $ $ $ Grade: Pass 209,534 214,905 83,240 85,977 28,664 26,749 649,069 Special Mention — 1,966 3,553 893 — 132 6,544 Substandard 1,289 4,296 — 658 — 241 6,484 Doubtful — — — — — — — Loss — — — — — — — Total 210,823 221,167 86,793 87,528 28,664 27,122 662,097 COMMERCIAL CREDIT EXPOSURE CREDIT RISK PROFILE BY INTERNALLY ASSIGNED GRADE (DOLLARS IN THOUSANDS) Commercial Commercial Agriculture and Tax-free Agriculture December 31, 2021 Mortgages Mortgages Construction Industrial Loans Loans Total $ $ $ $ $ $ $ Grade: Pass 172,540 192,943 13,544 57,214 23,009 19,980 479,230 Special Mention 2,443 2,542 6,095 4,657 — 90 15,827 Substandard 2,413 8,240 — 3,744 — 647 15,044 Doubtful — — — — — — — Loss — — — — — — — Total 177,396 203,725 19,639 65,615 23,009 20,717 510,101 For consumer loans, the Corporation evaluates credit quality based on whether the loan is considered performing or non-performing. A consumer loan is considered non-performing when it is over 90 days past due. Management will generally charge off consumer loans more than 120 days past due for closed end loans and over 180 days for open-end consumer loans. The following table presents the balances of consumer loans by classes of the loan portfolio based on payment performance as of December 31, 2022 and 2021: CONSUMER CREDIT EXPOSURE CREDIT RISK PROFILE BY PAYMENT PERFORMANCE (DOLLARS IN THOUSANDS) 1-4 Family Home Equity December 31, 2022 Residential Home Equity Lines of Mortgages Loans Credit Consumer Total Payment performance: $ $ $ $ $ Performing 409,854 11,598 98,349 5,738 525,539 Non-performing 447 339 — 30 816 Total 410,301 11,937 98,349 5,768 526,355 CONSUMER CREDIT EXPOSURE CREDIT RISK PROFILE BY PAYMENT PERFORMANCE (DOLLARS IN THOUSANDS) 1-4 Family Home Equity December 31, 2021 Residential Home Equity Lines of Mortgages Loans Credit Consumer Total Payment performance: $ $ $ $ $ Performing 316,722 11,181 75,659 5,132 408,694 Non-performing 315 — 39 — 354 Total 317,037 11,181 75,698 5,132 409,048 The following tables present an age analysis of the Corporation’s past due loans, segregated by loan portfolio class, as of December 31, 2022 and 2021: AGING OF LOANS RECEIVABLE (DOLLARS IN THOUSANDS) Loans Greater Receivable > 30-59 Days 60-89 Days than 90 Total Past Total Loans 90 Days and December 31, 2022 Past Due Past Due Days Due Current Receivable Accruing $ $ $ $ $ $ $ Commercial real estate Commercial mortgages — — 554 554 210,269 210,823 — Agriculture mortgages — — 2,787 2,787 218,380 221,167 — Construction — — — — 86,793 86,793 — Consumer real estate 1-4 family residential mortgages 905 — 447 1,352 408,949 410,301 139 Home equity loans 17 — 339 356 11,581 11,937 — Home equity lines of credit 165 16 — 181 98,168 98,349 — Commercial and industrial Commercial and industrial — — 190 190 87,338 87,528 — Tax-free loans — — — — 28,664 28,664 — Agriculture loans — — — — 27,122 27,122 — Consumer 9 5 30 44 5,725 5,769 30 Total 1,096 21 4,347 5,464 1,182,989 1,188,453 169 AGING OF LOANS RECEIVABLE (DOLLARS IN THOUSANDS) Loans December 31, 2021 Greater Receivable > 30-59 Days 60-89 Days than 90 Total Past Total Loans 90 Days and Past Due Past Due Days Due Current Receivable Accruing $ $ $ $ $ $ $ Commercial real estate Commercial mortgages 22 — 184 206 177,190 177,396 — Agriculture mortgages 232 — 1,838 2,070 201,655 203,725 — Construction — — — — 19,639 19,639 — Consumer real estate 1-4 family residential mortgages 1,464 68 315 1,847 315,190 317,037 276 Home equity loans 19 — — 19 11,162 11,181 — Home equity lines of credit — — 39 39 75,659 75,698 39 Commercial and industrial Commercial and industrial 43 — 395 438 65,177 65,615 10 Tax-free loans — — — — 23,009 23,009 — Agriculture loans — 9 110 119 20,598 20,717 — Consumer 22 — — 22 5,110 5,132 — Total 1,802 77 2,881 4,760 914,389 919,149 325 As of December 31, 2022, and 2021, all of the Corporation’s non-homogeneous loans on non-accrual status were also considered impaired. The following table presents non-accrual loans by classes of the loan portfolio as of December 31: NON-ACCRUAL LOANS BY LOAN CLASS (DOLLARS IN THOUSANDS) 2022 2021 $ $ Commercial real estate Commercial mortgages 554 184 Agriculture mortgages 2,787 1,838 Construction — — Consumer real estate 1-4 family residential mortgages 308 39 Home equity loans 339 — Home equity lines of credit — — Commercial and industrial Commercial and industrial 190 385 Tax-free loans — — Agriculture loans — 110 Consumer — — Total 4,178 2,556 No loan modifications were made during 2022 or 2021 that would be considered a troubled debt restructuring (TDR). A modification of the payment terms to a loan customer are considered a TDR if a concession was made to a borrower that is experiencing financial difficulty. A concession is generally defined as more favorable payment or credit terms granted to a borrower in an effort to improve the likelihood of the lender collecting principal in its entirety. Concessions usually are in the form of interest only for a period of time, or a lower interest rate offered in an effort to enable the borrower to continue to make normally scheduled payments. Included in the impaired loan portfolio is one loan to a commercial borrower that is being reported as a TDR. The balance of this TDR loan was $442,000 as of December 31, 2022. This TDR is not non-accrual. The following table summarizes information in regards to impaired loans by loan portfolio class as of December 31, 2022: IMPAIRED LOAN ANALYSIS (DOLLARS IN THOUSANDS) Recorded Unpaid Related Average Interest $ $ $ $ $ With no related allowance recorded: Commercial real estate Commercial mortgages 1,201 1,271 — 779 — Agriculture mortgages 3,229 3,348 — 3,350 24 Construction — — — — — Total commercial real estate 4,430 4,619 — 4,129 24 Commercial and industrial Commercial and industrial 190 199 — 160 — Tax-free loans — — — — — Agriculture loans — — — — — Total commercial and industrial 190 199 — 160 — Total with no related allowance 4,620 4,818 — 4,289 24 With an allowance recorded: Commercial real estate Commercial mortgages — — — — — Agriculture mortgages — — — — — Construction — — — — — Total commercial real estate — — — — — Commercial and industrial Commercial and industrial — — — — — Tax-free loans — — — — — Agriculture loans — — — — — Total commercial and industrial — — — — — Total with a related allowance — — — — — Total by loan class: Commercial real estate Commercial mortgages 1,201 1,271 — 779 — Agriculture mortgages 3,229 3,348 — 3,350 24 Construction — — — — — Total commercial real estate 4,430 4,619 — 4,129 24 Commercial and industrial Commercial and industrial 190 199 — 160 — Tax-free loans — — — — — Agriculture loans — — — — — Total commercial and industrial 190 199 — 160 — Total 4,620 4,818 — 4,289 24 The following table summarizes information in regards to impaired loans by loan portfolio class as of December 31, 2021: IMPAIRED LOAN ANALYSIS (DOLLARS IN THOUSANDS) Recorded Unpaid Related Average Interest $ $ $ $ $ With no related allowance recorded: Commercial real estate Commercial mortgages 223 263 — 2,153 106 Agriculture mortgages 2,055 2,066 — 1,313 54 Construction — — — — — Total commercial real estate 2,278 2,329 — 3,466 160 Commercial and industrial Commercial and industrial 385 438 — 419 — Tax-free loans — — — — — Agriculture loans — — — — — Total commercial and industrial 385 438 — 419 — Total with no related allowance 2,663 2,767 — 3,885 160 With an allowance recorded: Commercial real estate Commercial mortgages — — — — — Agriculture mortgages 551 559 37 144 — Construction — — — — — Total commercial real estate 551 559 37 144 — Commercial and industrial Commercial and industrial — — — — — Tax-free loans — — — — — Agriculture loans 110 111 110 26 — Total commercial and industrial 110 111 110 26 — Total with a related allowance 661 670 147 170 — Total by loan class: Commercial real estate Commercial mortgages 223 263 — 2,153 106 Agriculture mortgages 2,606 2,625 37 1,457 54 Construction — — — — — Total commercial real estate 2,829 2,888 37 3,610 160 Commercial and industrial Commercial and industrial 385 438 — 419 — Tax-free loans — — — — — Agriculture loans 110 111 110 26 — Total commercial and industrial 495 549 110 445 — Total 3,324 3,437 147 4,055 160 The following table details activity in the allowance for credit losses by portfolio segment for the year ended December 31, 2022: ALLOWANCE FOR CREDIT LOSSES AND RECORDED INVESTMENT IN LOANS RECEIVABLE (DOLLARS IN THOUSANDS) Commercial Commercial Consumer and Real Estate Real Estate Industrial Consumer Unallocated Total $ $ $ $ $ $ Allowance for credit losses: Beginning balance 6,263 3,834 2,112 87 635 12,931 Charge-offs (84 ) — (44 ) (19 ) — (147 ) Recoveries 10 10 42 5 — 67 Provision (115 ) 1,598 41 (6 ) (218 ) 1,300 Ending balance 6,074 5,442 2,151 67 417 14,151 Ending balance: individually evaluated for impairment — — — — — — Ending balance: collectively evaluated for impairment 6,074 5,442 2,151 67 417 14,151 Loans receivable: Ending balance 518,783 520,587 143,314 5,769 1,188,453 Ending balance: individually evaluated for impairment 4,430 — 190 — 4,620 Ending balance: collectively evaluated for impairment 514,353 520,587 143,124 5,769 1,183,833 The dollar amount of the allowance only changed significantly for the consumer real estate sector, showing an increase of $1.6 million from December 31, 2021 to December 31, 2022. The changes in allowance for the other loan sectors were minimal. The higher provision in the consumer real estate sector was primarily caused by growth within this segment of the loan portfolio during 2022. In the two years prior to 2022, most residential mortgage loans were being generated and sold on the secondary market. With the rapid increase in mortgage rates during 2022, most residential mortgage originations were in the form of adjustable rate mortgages which were held on the Corporation’s balance sheet. Net charge-offs were minimal during the year ended December 31, 2022, so the provision expense was primarily related to loan portfolio growth. The December 31, 2022 ending balance of the allowance was up $1,220,000, or 9.4%, from December 31, 2021, and the allowance as a percentage of total loans was 1.19% as of December 31, 2022, and 1.40% as of December 31, 2021. The following table details activity in the allowance for credit losses by portfolio segment for the year ended December 31, 2021: ALLOWANCE FOR CREDIT LOSSES AND RECORDED INVESTMENT IN LOANS RECEIVABLE (DOLLARS IN THOUSANDS) Commercial Commercial Consumer and Real Estate Real Estate Industrial Consumer Unallocated Total $ $ $ $ $ $ Allowance for credit losses: Beginning balance 6,329 3,449 1,972 52 525 12,327 Charge-offs — (20 ) — (35 ) — (55 ) Recoveries 109 2 56 17 — 184 Provision (credit) (175 ) 403 84 53 110 475 Ending balance 6,263 3,834 2,112 87 635 12,931 Ending balance: individually evaluated for impairment 37 — 110 — — 147 Ending balance: collectively evaluated for impairment 6,226 3,834 2,002 87 635 12,784 Loans receivable: Ending balance 400,760 403,916 109,341 5,132 919,149 Ending balance: individually evaluated for impairment 2,829 — 495 — 3,324 Ending balance: collectively evaluated for impairment 397,931 403,916 108,846 5,132 915,825 The dollar amount of the allowance increased for all loan segments except commercial real estate between December 31, 2020, and December 31, 2021. The lower provision in the commercial real estate sector was due to a specific allocation of $1.1 million made during 2020 for a customer with ongoing business concerns. This loan paid off in 2021 resulting in a reversal of this specific allocation. The higher provisions across the other categories were primarily caused by growth within these segments of the loan portfolio. Recoveries exceeded charge-offs during the year ended December 31, 2021, so the provision expense was primarily related to loan portfolio growth and minor increases in qualitative factors.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2022
Premises and Equipment [Abstract]
PREMISES AND EQUIPMENT	NOTE D – PREMISES AND EQUIPMENT (DOLLARS IN THOUSANDS ) The major classes of the Corporation’s premises and equipment and accumulated depreciation are as follows: December 31, 2022 2021 $ $ Land 5,043 5,043 Buildings and improvements 30,780 30,265 Furniture and equipment 10,330 10,864 Construction in process 1,298 369 Total 47,451 46,541 Less accumulated depreciation (22,118 ) (22,065 ) Premises and equipment 25,333 24,476 Depreciation expense, which is included in operating expenses, amounted to $1,335,000 for 2022, and $1,320,000 for 2021. The construction in process category represents expenditures for ongoing projects. When construction is completed, these amounts will be reclassified into buildings and improvements, and/or furniture and equipment. Depreciation only begins when the project or asset is placed into service. As of December 31, 2022 and 2021, the construction in process consists primarily of costs associated with the construction of a drive-thru facility as well as renovations to leased office space.

Regulatory Stock

Regulatory Stock	12 Months Ended
	Dec. 31, 2022
Regulatory Stock [Abstract]
REGULATORY STOCK	NOTE E – REGULATORY STOCK The Bank is a member of the Federal Home Loan Bank (FHLB) of Pittsburgh, which is one of 12 regional Federal Home Loan Banks. Each FHLB serves as a reserve or central bank for its members within its assigned region. As a member, the Bank is required to purchase and maintain stock in the FHLB in an amount equal to 0.10% of its asset value plus an additional 4% of its outstanding advances from the FHLB and mortgage partnership finance loans sold to the FHLB. At December 31, 2022, the Bank held $5,552,000 in stock of the FHLB compared to $4,742,000 as of December 31, 2021. The FHLB repurchases excess capital stock on a quarterly basis and pays a quarterly dividend on stock held by the Corporation. The FHLB’s quarterly dividend yield was 7.25% annualized on activity stock and 3.25% annualized on membership stock as of December 31, 2022. Most of the Corporation’s dividend is based on the activity stock, which is based on the amount of borrowings and mortgage activity with FHLB. The Corporation will continue to monitor the financial condition of the FHLB quarterly to assess its ability to continue to regularly repurchase excess capital stock and pay a quarterly dividend. The Corporation also owned $1,081,000 of Federal Reserve Bank stock and $37,000 of Atlantic Community Bancshares, Inc. stock, the Bank Holding Company of ACBB, as of December 31, 2022, compared to $601,000 and $37,000, respectively, as of December 31, 2021.

Deposits

Deposits	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
DEPOSITS	NOTE F – DEPOSITS (DOLLARS IN THOUSANDS) Deposits by major classifications are summarized as follows: December 31, 2022 2021 $ $ Non-interest bearing demand 672,342 686,278 Interest-bearing demand 164,208 63,015 NOW accounts 139,846 139,366 Money market deposit accounts 163,836 168,327 Savings accounts 364,897 341,291 Time deposits under $250,000 124,144 105,615 Time deposits of $250,000 or more 9,685 8,321 Total deposits 1,638,958 1,512,213 At December 31, 2022, the scheduled maturities of time deposits are as follows: 2023 55,614 2024 33,223 2025 24,081 2026 17,500 2027 3,411 Total 133,829

Short Term Borrowings

Short Term Borrowings	12 Months Ended
	Dec. 31, 2022
Short-Term Debt [Abstract]
SHORT TERM BORROWINGS	NOTE G – SHORT TERM BORROWINGS (DOLLARS IN THOUSANDS) Short-term borrowings consist of Federal funds purchased that mature one business day from the transaction date, overnight borrowings from the Federal Reserve Discount Window, and FHLB advances with a term of less than one year. A summary of short-term borrowings is as follows for the years ended December 31, 2022 and 2021: 2022 2021 $ $ Total short-term borrowings outstanding at year end 16,000 — Average interest rate at year end 3.00% — Maximum outstanding at any month end 24,000 — Average amount outstanding for the year 13,336 22 Weighted-average interest rate for the year 2.29% 0.25% As of December 31, 2022, the Corporation had approved unsecured Federal funds lines of $32 million. The Corporation also has the ability to borrow through the FRB Discount Window. The amount of borrowing available through the Discount Window was $52.6 million as of December 31, 2022 and $28.3 million as of December 31, 2021. For further information on borrowings from the FHLB see Note H.

Other Borrowed Funds

Other Borrowed Funds	12 Months Ended
	Dec. 31, 2022
Other Borrowed Funds [Abstract]
OTHER BORROWED FUNDS	NOTE H – OTHER BORROWED FUNDS (DOLLARS IN THOUSANDS) Federal Home Loan Bank (FHLB) Borrowings Maturities of FHLB borrowings at December 31, 2022, and 2021, are summarized as follows: December 31, 2022 2021 Weighted- Weighted- Average Average Amount Rate Amount Rate $ % $ % FHLB fixed rate loans 2023 13,816 2.77 13,816 2.77 2024 17,406 2.02 17,407 2.02 2025 12,984 1.47 12,983 1.47 2026 — — — — 2027 13,833 4.01 — — Total other borrowings 58,039 2.55 44,206 2.09 As a member of the FHLB of Pittsburgh, the Corporation has access to significant credit facilities. Borrowings from FHLB are secured with a blanket security agreement and the required investment in FHLB member bank stock. As part of the security agreement, the Corporation maintains unencumbered qualifying assets (principally 1-4 family residential mortgage loans) in an amount at least as much as the advances from the FHLB. Additionally, all of the Corporation’s FHLB stock is pledged to secure these advances. The Corporation had an FHLB maximum borrowing capacity of $575.7 million as of December 31, 2022 with remaining borrowing capacity of $505.7 million. The borrowing arrangement with the FHLB is subject to annual renewal. The maximum borrowing capacity is recalculated quarterly. Subordinated Debt Subordinated debt at December 31, 2022 and 2021 was as follows: (Dollars in thousands) December 31, 2022 2021 Carrying Carrying Issued Amount Amount Rate Amount Issued by Ranking $ $ % $ Date Issued Maturity ENB Financial Corp Subordinated (1)(2) 19,760 19,680 4.00% 20,000 12/30/20 12/30/30 ENB Financial Corp Subordinated (1)(3) 19,636 — 5.75% 20,000 07/22/22 09/30/32 Total 39,396 19,680 (1) The subordinated notes qualify as Tier 2 capital for regulatory capital purposes. (2) ENB Financial Corp has the ability to call the subordinated notes, in whole, or in part, at a redemption price equal to 100% of the principal balance at certain times on or after December 30, 2025. (3) ENB Financial Corp has the ability to call the subordinated notes, in whole, or in part, at a redemption price equal to 100% of the principal balance at certain times on or after July 22, 2027.

Capital Transactions

Capital Transactions	12 Months Ended
	Dec. 31, 2022
Capital Transactions [Abstract]
CAPITAL TRANSACTIONS	NOTE I – CAPITAL TRANSACTIONS On October 21, 2020, the Board of Directors of the Corporation approved a plan to repurchase, in open market and privately negotiated transactions, up to 200,000 shares of its outstanding common stock. This plan replaced the 2019 plan. As of December 31, 2022, a total of 39,356 shares were repurchased at a total cost of $785,000, for an average cost per share of $19.95. Shares repurchased under these plans were held as treasury shares to be utilized in connection with the Corporation’s three stock purchase plans. Currently, the following three stock purchase plans are in place: ● a nondiscriminatory employee stock purchase plan (ESPP), which allows employees to purchase shares at a 15% discount from the stock’s fair market value at the end of each quarter, ● a dividend reinvestment plan (DRP), and; ● a directors’ stock purchase plan (DSPP). The ESPP was started in 2001 and is the largest of the three plans. There were 39,617 shares issued through the ESPP in 2022 with 303,853 shares issued since existence. The DRP was started in 2005 with 14,170 shares issued in 2022 and 243,623 total shares issued since existence. Lastly, the DSPP was started in 2010 as an additional option for board compensation. This plan is limited to outside directors. A total of 4,245 shares were issued in connection with this plan in 2022 and 44,194 since existence. In 2021, there were 25,982 shares issued through the ESPP, 12,227 shares issued through the DRP, and 2,417 shares issued through the DSPP. The plans are beneficial to the Corporation as all reissued shares increase capital and since dividends are paid out in the form of additional shares, the plans act as a source of funds. The total amount of shares issued from Treasury for these plans collectively in 2022 and 2021 was 58,033 and 40,626, respectively. In the fourth quarter of 2022, the Corporation entered into employment agreements with a number of its key personnel. The initial term of each employment agreement is three (3) years beginning on October 28, 2022. Each employment agreement shall automatically renew for additional three (3) year terms at the end of the initial three (3) year term and at the end of each three (3) year renewal of the employment agreement unless notice to terminate is given by either party at least one hundred eighty (180) days prior to the expiration of the initial term or any renewal term of the employment agreement. If proper notice to terminate is not given, each employment agreement shall renew for an additional three (3) years. Further, in consideration of entering into the employment agreements, the employees each received restricted stock units. Each restricted stock unit represents a contingent right to receive one share of Corporation common stock. The restricted stock units vest at a rate of 33 1/3% on each anniversary of the date of grant. The product of the number of shares granted and the grant date market price of the Corporation’s common stock determines the fair value of the restricted shares which is expensed over the vesting period. During the year ended December 31, 2022, the Corporation recorded $11,000 of stock-based compensation expense. Expected future compensation expense relating to the restricted stock units is $167,000 over the remaining vesting period. The following is a summary of the status of the Company’s nonvested restricted stock as of December 31, 2022, and changes therein during the year then ended: Number of Weighted-Average Restricted Grant Date Stock Units Fair Value Nonvested at December 31, 2021 — — Granted 11,960 $ 16.80 Vested — — Forfeited — — Nonvested at December 31, 2022 11,960 $ 16.80

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
RETIREMENT PLANS	NOTE J – RETIREMENT PLANS The Corporation has a 401(k) Savings Plan under which the Corporation makes an employer matching contribution, a non-elective safe harbor contribution and a discretionary non-elective profit sharing contribution. Employee contributions to the plan are subject to the maximum annual Internal Revenue Service contribution amounts which were $20,500 for 2022 and $19,500 for 2021, for persons under age 50, and for persons over age 50 was $27,000 in 2022 and $26,000 in 2021. The Corporation’s cost for this 401(k) match was $447,000 and $423,000 for 2022 and 2021, respectively. The employer non-elective safe harbor contribution is 3% of all employee compensation for the year. Based on the performance of the Corporation the Compensation Committee determined the discretionary non-elective profit sharing contribution would be 2% of all eligible employee compensation. For the Corporation, the expense of the 401(k) matching contribution will be smaller than the non-elective safe harbor and the discretionary non-elective profit sharing expenses as the Corporation is matching a maximum of up to 2.5% of salary, depending on employee contributions, compared to contributing up to 5.0% of eligible employee’s salaries in the safe harbor and discretionary profit sharing contributions. For purposes of the 401(k) Savings Plan, covered compensation was limited to $305,000 in 2022 and $290,000 in 2021. Total expenses of the plan were $941,000 and $936,000, for 2022 and 2021, respectively. The Corporation’s 401(k) Savings Plan is fully funded as all obligations are funded monthly.

Deferred Compensation

Deferred Compensation	12 Months Ended
	Dec. 31, 2022
Compensation Related Costs [Abstract]
DEFERRED COMPENSATION	NOTE K - DEFERRED COMPENSATION Prior to 1999, directors of the Corporation had the ability to defer their directors’ fees into a directors’ deferred compensation plan. Directors electing to defer their compensation signed a contract that allowed the Corporation to take out a life insurance policy on the director designed to fund the future deferred compensation obligation, which is paid out over a ten-year period at retirement age. A contract and life insurance policy was taken out for each period of pay deferred. The amount of deferred compensation to be paid to each director was actuarially determined based on the amount of life insurance the annual directors’ fees were able to purchase. This amount varies for each director depending on age, general health, and the number of years until the director is entitled to begin receiving payments. The Corporation is the owner and beneficiary of all life insurance policies on the directors. At the time the directors’ pay was deferred, the Corporation used the amount of the annual directors’ fees to pay the premiums on the life insurance policies. The Corporation could continue to pay premiums after the deferment period, or could allow the policies to fund annual premiums through loans against the policy’s cash surrender value. The Corporation has continued to pay the premiums on the life insurance policies and no loans exist on the policies. The life insurance policies had an aggregate face amount of $3,409,000 for December 31, 2022, and December 31, 2021. The death benefits totaled $6,787,000 at December 31, 2022, and $6,843,000 at December 31, 2021. The cash surrender value of the above policies totaled $5,275,000 and $5,270,000 as of December 31, 2022, and 2021, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE L - INCOME TAXES Federal income tax expense as reported differs from the amount computed by applying the statutory Federal income tax rate to income before taxes. A reconciliation of the differences by amount and percent is as follows: 2022 2021 $ % $ % Income tax at statutory rate 3,553 21.0 3,683 21.0 Tax-exempt interest income (1,052 ) (6.2 ) (954 ) (5.4 ) Non-deductible interest expense 89 0.5 47 0.3 Bank-owned life insurance (307 ) (1.8 ) (160 ) (0.9 ) Other 4 0.0 4 0.0 Income tax expense 2,287 13.5 2,620 15.0 The ability to realize the benefit of deferred tax assets is dependent upon a number of factors, including the generation of future taxable income, the ability to carry back losses to recover taxes paid in previous years, the ability to offset capital losses with capital gains, the reversal of deferred tax liabilities, and certain tax planning strategies. U.S. generally accepted accounting principles prescribe a recognition threshold and a measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Benefits from tax positions should be recognized in the financial statements only when it is more likely than not that the tax position will be sustained upon examination by the appropriate taxing authority that would have full knowledge of all relevant information. A tax position that meets the more-likely-than-not recognition threshold is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not recognition threshold should be derecognized in the first subsequent financial reporting period in which that threshold is no longer met. There is currently no liability for uncertain tax positions and no known unrecognized tax benefits. The Corporation recognizes, when applicable, interest and penalties related to unrecognized tax benefits in the provision for income taxes in the Consolidated Statements of Income. With few exceptions, the Corporation is no longer subject to U.S. federal, state, or local income tax examinations by tax authorities for years before 2019. Significant components of income tax expense are as follows: (DOLLARS IN THOUSANDS) Year Ended December 31, 2022 2021 $ $ Current tax expense 2,352 2,605 Deferred tax expense (benefit) (65 ) 15 Income tax expense 2,287 2,620 Components of the Corporation's net deferred tax position are as follows: (DOLLARS IN THOUSANDS) December 31, 2022 2021 $ $ Deferred tax assets Allowance for credit losses 2,972 2,715 Allowance for off-balance sheet extensions of credit 214 191 Net unrealized holding losses on securities available for sale 12,837 — Interest on non-accrual loans 10 6 Other 664 110 Total deferred tax assets 16,697 3,022 Deferred tax liabilities Premises and equipment (936 ) (926 ) Net unrealized holding gains on securities available for sale — (915 ) Mortgage servicing rights (334 ) (193 ) Discount on investment securities (210 ) (114 ) Other (655 ) (129 ) Total deferred tax liabilities (2,135 ) (2,277 ) Net deferred tax assets 14,562 745

Regulatory Matters and Restrict

Regulatory Matters and Restrictions	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block [Abstract]
REGULATORY MATTERS AND RESTRICTIONS	NOTE M – REGULATORY MATTERS AND RESTRICTIONS The Corporation and the Bank are subject to various regulatory capital requirements administered by the Federal banking agencies. Failure to meet the minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Corporation’s consolidated financial statements. The consolidated asset limit on small bank holding companies is $3 billion and a company with assets under that limit is not subject to the consolidated capital rules but may disclose capital amounts and ratios. The Corporation has elected to disclose those amounts and ratios. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. The quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth below) of tier I capital to average assets, and common equity tier I capital, tier I capital, and total capital to risk-weighted assets. As of December 31, 2022 and 2021, the Bank was categorized as “well capitalized” under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the institution’s category. The following chart details the Corporation’s and the Bank’s capital levels as of December 31, 2022 and December 31, 2021, compared to regulatory levels. CAPITAL LEVELS To Be Well (DOLLARS IN THOUSANDS) Capitalized Under For Capital Prompt Corrective Actual Adequacy Purposes Action Provision $ % $ % $ % As of December 31, 2022 Total Capital to Risk-Weighted Assets Consolidated 200,191 15.0 N/A N/A N/A N/A Bank 193,076 14.5 106,407 8.0 133,008 10.0 Tier I Capital to Risk-Weighted Assets Consolidated 145,627 10.9 N/A N/A N/A N/A Bank 177,907 13.4 79,805 6.0 106,407 8.0 Common Equity Tier I Capital to Risk-Weighted Assets Consolidated 145,627 10.9 N/A N/A N/A N/A Bank 177,907 13.4 59,854 4.5 86,455 6.5 Tier I Capital to Average Assets Consolidated 145,627 7.6 N/A N/A N/A N/A Bank 177,907 9.3 76,190 4.0 95,238 5.0 As of December 31, 2021 Total Capital to Risk-Weighted Assets Consolidated 166,878 15.6 N/A N/A N/A N/A Bank 162,375 14.9 87,281 8.0 109,101 10.0 Tier I Capital to Risk-Weighted Assets Consolidated 133,848 12.5 N/A N/A N/A N/A Bank 148,735 13.6 65,461 6.0 87,281 8.0 Common Equity Tier I Capital to Risk-Weighted Assets Consolidated 133,848 12.5 N/A N/A N/A N/A Bank 148,735 13.6 49,095 4.5 70,916 6.5 Tier I Capital to Average Assets Consolidated 133,848 8.2 N/A N/A N/A N/A Bank 148,735 9.1 65,721 4.0 81,701 5.0 In addition to the capital guidelines, certain laws restrict the amount of dividends paid to stockholders in any given year. The approval of the OCC shall be required if the total of all dividends declared by the Corporation in any year shall exceed the total of its net profits for that year combined with retained net profits of the preceding two years. Under this restriction, the Corporation could declare dividends in 2022, without the approval of the OCC, of approximately $23.9 million, plus an additional amount equal to the Corporation’s net profits for 2023, up to the date of any such dividend declaration.

Transactions with Directors and

Transactions with Directors and Officers	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
TRANSACTIONS WITH DIRECTORS AND OFFICERS	NOTE N – TRANSACTIONS WITH DIRECTORS AND OFFICERS The following table presents activity in the amounts due from directors, executive officers, immediate family, and affiliated companies. These transactions are made on the same terms and conditions, including interest rates and collateral requirements as those prevailing at the time for comparable transactions with others. An analysis of the activity with respect to such aggregate loans to related parties is shown below. LOANS TO INSIDERS (DOLLARS IN THOUSANDS) Year Ended Year Ended December 31, December 31, 2022 2021 $ $ Balance, beginning of year 194 31 Advances 1,398 40 Repayments (1,614 ) (71 ) Other changes 2,646 194 Balance, end of year 2,624 194 In the Corporation’s case, other changes in the table above for the year ended December 31, 2022, represented the addition of a director, and for the year ended December 31, 2021, represented the addition of an executive officer. Deposits from the insiders totaled $1,417,000 as of December 31, 2022, and $2,855,000 as of December 31, 2021.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE O - COMMITMENTS AND CONTINGENCIES In the normal course of business, the Corporation makes various commitments that are not reflected in the accompanying consolidated financial statements. These are commonly referred to as off-balance sheet commitments and include firm commitments to extend credit, unused lines of credit, and open letters of credit. On December 31, 2022, firm loan commitments totaled approximately $117.5 million; unused lines of credit totaled $467.8 million; and open letters of credit totaled $11.1 million. The sum of these commitments, $596.4 million, represents total exposure to credit loss in the event of nonperformance by customers with respect to these financial instruments; however the vast majority of these commitments are typically not drawn upon. The same credit policies for on-balance sheet instruments apply for making commitments and conditional obligations and the actual credit losses that could arise from the exercise of these commitments is expected to compare favorably with the loan loss experience on the loan portfolio taken as a whole. Commitments to extend credit on December 31, 2021, totaled $490.1 million, representing firm loan commitments of $99.0 million, unused lines of credit of $378.3 million, and open letters of credit totaling $12.8 million. Firm commitments to extend credit and unused lines of 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. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on an individual basis. The amount of collateral obtained, if deemed necessary by the extension of credit, is based on management’s credit evaluation of the customer. These commitments are supported by various types of collateral, where it is determined that collateral is required. Open letters of credit are conditional commitments issued to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. Most guarantees expire within one year. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. While various assets of the customer act as collateral for these letters of credit, real estate is the primary collateral held for these potential obligations.

Financial Instruments with Conc

Financial Instruments with Concentrations of Credit Risk	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
FINANCIAL INSTRUMENTS WITH CONCENTRATIONS OF CREDIT RISK	NOTE P - FINANCIAL INSTRUMENTS WITH CONCENTRATIONS OF CREDIT RISK The Corporation determines concentrations of credit risk by reviewing loans by borrower, geographical area, and loan purpose. The amount of credit extended to a single borrower or group of borrowers is capped by the legal lending limit, which is defined as 15% of the Bank’s risk-based capital, less the allowance for credit losses. The Corporation’s lending policy further restricts the amount to 75% of the legal lending limit. As of December 31, 2022, the Corporation’s legal lending limit was $28,961,000, and the Corporation’s lending policy internal limit was $21,721,000. This compared to a legal lending limit of $24,356,000, and lending policy limit of $18,267,000 as of December 31, 2021. As of December 31, 2022 and 2021, no lending relationships exceeded the Corporation’s internal lending policy limit. Geographically, the primary lending area for the Corporation is defined as its market area, with the vast majority of the loans made in Lancaster County. The ability of debtors to honor their loan agreements is impacted by the health of the local economy. The Corporation’s immediate market area benefits from a diverse economy, which has resulted in a diverse loan portfolio. As a community bank, the largest amount of loans outstanding consists of personal mortgages, residential rental loans, and personal loans secured by real estate. Beyond personal lending, the Corporation’s business and commercial lending includes loans for agricultural, construction, specialized manufacturing, service industries, many types of small businesses, and loans to governmental units and non-profit entities. Management evaluates concentrations of credit based on loan purpose on a quarterly basis. The Corporation’s greatest concentration of loans by purpose is residential real estate, which comprises $520.6 million, or 43.8%, of the $1,188.5 million gross loans outstanding as of December 31, 2022. This compares to $403.9 million, or 43.9%, of the $919.1 million of gross loans outstanding as of December 31, 2021. Residential real estate consists of first mortgages and home equity loans. A concentration in commercial real estate of 46.4%, or $518.8 million, also exists; however, within that category there is not a concentration by specific industry type. The Corporation remains focused on agricultural purpose loans, of which the vast majority are real estate secured. Agricultural mortgages made up 19.8% of gross loans as of December 31, 2022, compared to 22.2% as of December 31, 2021; however these agricultural mortgages are spread over several broader types of agricultural purpose loans. More specifically within these larger purpose categories, management monitors on a quarterly basis the largest concentrations of non-consumer credit based on the North American Industrial Classification System (NAICS). As of December 31, 2022, the largest specific industry type categories were dairy cattle and milk production loans of $93.9 million, or 7.9% of gross loans, non-residential real estate investment loans of $89.1 million, or 7.5% of gross loans, and residential real estate investment loans with a balance of $66.9 million, or 5.6% of gross loans. Outside of consumer and commercial real estate, including agricultural mortgages, the third largest component of the Corporation’s loans consist of commercial and industrial loans. These loans are generally secured by personal guarantees, inventory, or pledges of municipalities. Out of the $143.3 million of loans designated as commercial and industrial for the Uniform Bank Performance Reports, the largest concentration within that area is $28.7 million of loans to political subdivisions, which account for 2.4% of gross loans outstanding. For the Corporation, these loans consisted of tax-free loans to local municipalities. To evaluate risk for the securities portfolio, the Corporation reviews both geographical concentration and credit ratings. The largest geographical concentrations as of December 31, 2022, were obligations of states and political subdivisions located in the states of Pennsylvania, California, and Texas. Based on fair market value, the Corporation had 18% of its portfolio invested in Pennsylvania municipals, 18% in California, and 9% in Texas. As of December 31, 2022, no municipal bonds were below an A credit rating. The Corporation held $76.7 million of corporate bonds based on amortized cost as of December 31, 2022. Out of the $76.7 million of total corporate securities, $63.4 million is domestic and $13.3 million is foreign-issued debt. Most of the Corporation’s foreign-issued debt is from the United Kingdom, Australia, and Switzerland. In addition, $48.5 million, or 63.2%, of the corporate bonds held are invested in national or foreign banks, bank holding companies, brokerage firms, or finance companies. By internal policy, at time of purchase, all corporate bonds must carry a credit rating of at least A3 by Moody’s or A- by S&P, and at all times corporate bonds are to be investment grade, which is defined as Baa3 for Moody’s and BBB- for S&P, or above. As of December 31, 2022, all of the Corporation’s corporate bonds carried at least one single A credit rating of A3 by Moody’s or A- by S&P, except for one. One bond carried a rating of BBB+ by Moody’s. All were considered investment grade.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Regulatory Matters and Restrictions [Abstract]
LEASES	NOTE Q – LEASES A lease is defined as a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. For the Corporation, Topic 842 primarily affects the accounting treatment for operating lease agreements in which the Corporation is the lessee. All of these leases in which the Corporation is the lessee are comprised of real estate property for branches and office space with terms extending through 2042. All of the Corporation’s leases are classified as operating leases. The following table represents the Consolidated Balance Sheet classification of the Corporation’s ROU assets and lease liabilities. Lease Consolidated Balance Sheets Classification (Dollars in Thousands) Classification December 31, 2022 December 31, 2021 Lease Right-of-Use Assets Operating lease right-of use assets Other Assets $ 3,117 $ 617 Lease Liabilities Operating lease liabilties Other Liabilities $ 3,145 $ 629 The calculated amount of the ROU assets and lease liabilities in the table above are impacted by the length of the lease term and the discount rate used to determine the present value of the minimum lease payments. The Corporation’s lease agreements often include one or more options to renew at the Corporation’s discretion. If at lease inception, the Corporation considers the exercising of a renewal option to be reasonably certain, the Corporation will include the extended term in the calculation of the ROU asset and lease liability. Regarding the discount rate, Topic 842 requires the use of the rate implicit in the lease whenever this rate is readily determinable. As the rate is rarely determinable, the Corporation utilizes its incremental borrowing rate at lease inception, on a collateralized basis, over a similar term. December 31, 2022 December 31, 2021 Weighted-average remaining lease term Operating leases 12.5 years 3.7 years Weighted-average discount rate Operating leases 2.88% 2.82% The total rent expense for all operating leases was $326,000 and $213,000 for the years ended December 31, 2022 and 2021, respectively. As the Corporation elected, for all classes of underlying assets, not to separate lease and non-lease components and instead to account for them as a single lease component, the variable lease cost primarily represents variable payments such as common area maintenance and utilities. Future minimum payments for operating leases with initial or remaining terms of one year or more as of December 31, 2022 were as follows: Lease Payment Schedule (Dollars in Thousands) Operating Leases Twelve Months Ended: December 31, 2023 $ 450 December 31, 2024 455 December 31, 2025 345 December 31, 2026 239 December 31, 2027 228 Thereafter 2,052 Total Future Minimum Lease Payments 3,769 Amounts Representing Interests (624 ) Present Value of Net Future Minimum Lease Payments $ 3,145

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE R - FAIR VALUE MEASUREMENTS U.S. generally accepted accounting principles establish a hierarchal disclosure framework associated with the level of observable pricing utilized in measuring assets and liabilities at fair value. The three broad levels defined by the hierarchy are as follows: Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than the quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities includes items for which quoted prices are available but traded less frequently and items that are fair-valued using other financial instruments, the parameters of which can be directly observed. Level III: Assets and liabilities that have little to no observable pricing as of the reported date. These items do not have two-way markets and are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgement or estimation. This hierarchy requires the use of observable market data when available. The following tables provide the fair market value for assets required to be measured and reported at fair value on a recurring basis on the Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021, by level within the fair value hierarchy. As required by U.S. generally accepted accounting principles, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. ASSETS REPORTED AT FAIR VALUE ON A RECURRING BASIS (DOLLARS IN THOUSANDS) December 31, 2022 Level I Level II Level III Total $ $ $ $ U.S. Treasuries 32,657 — — 32,657 U.S. government agencies — 24,787 — 24,787 U.S. agency mortgage-backed securities — 45,307 — 45,307 U. S. agency collateralized mortgage obligations — 27,490 — 27,490 Non-agency MBS/CMO — 50,250 50,250 Asset-backed securities — 73,234 — 73,234 Corporate bonds — 69,631 — 69,631 Obligations of states and political subdivisions — 205,786 — 205,786 Marketable equity securities 9,118 — — 9,118 Total securities 41,775 496,485 — 538,260 On December 31, 2022, the Corporation held no securities valued using level III inputs. All of the Corporation’s debt instruments were valued using levels I and II inputs. Level I means each investment has their own quoted prices in an active market and Level II means quoted prices are available and observable but not necessarily quotes on identical securities traded in active markets on a daily basis. The Corporation’s CRA fund investments and bank stocks are fair valued utilizing level I inputs. Financial instruments are considered level III when their values are determined using pricing models, discounted cash flow methodologies, or similar techniques, and at least one significant model assumption or input is unobservable. In addition to these unobservable inputs, the valuation models for level III financial instruments typically also rely on a number of inputs that are readily observable either directly or indirectly. Level III financial instruments also include those for which the determination of fair value requires significant management judgment or estimation. ASSETS REPORTED AT FAIR VALUE ON A RECURRING BASIS (DOLLARS IN THOUSANDS) December 31, 2021 Level I Level II Level III Total $ $ $ $ U.S. Treasuries 14,813 — — 14,813 U.S. government agencies — 29,021 — 29,021 U.S. agency mortgage-backed securities — 51,988 — 51,988 U. S. agency collateralized mortgage obligations — 31,077 — 31,077 Asset-backed securities — 101,219 — 101,219 Corporate bonds — 82,509 — 82,509 Obligations of states and political subdivisions — 247,466 — 247,466 Marketable equity securities 8,982 — — 8,982 Total securities 23,795 543,280 — 567,075 On December 31, 2021, the Corporation held no securities valued using level III inputs. All of the Corporation’s debt instruments were valued using levels I and II inputs. Level I means each investment has their own quoted prices in an active market and Level II means quoted prices are available and observable but not necessarily quotes on identical securities traded in active markets on a daily basis. The Corporation’s CRA fund investments and bank stocks are fair valued utilizing level I inputs because the funds have their own quoted prices in an active market. The following table provides the fair value for each class of assets required to be measured and reported at fair value on a nonrecurring basis on the Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021, by level within the fair value hierarchy: ASSETS MEASURED ON A NONRECURRING BASIS (DOLLARS IN THOUSANDS) December 31, 2022 Level I Level II Level III Total $ $ $ $ Assets: Impaired Loans — — 4,620 4,620 — — 4,620 4,620 December 31, 2021 Level I Level II Level III Total $ $ $ $ Assets: Impaired Loans — — 3,177 3,177 Total — — 3,177 3,177 The Corporation had a total of $4,620,000 of impaired loans as of December 31, 2022, with no specific allocation against these loans. As of December 31, 2021, the Corporation had a total of $3,324,000 of impaired loans with $147,000 of specific allocation against these loans. The value of impaired loans is generally determined through independent appraisals of the underlying collateral. The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis for which the Corporation has utilized level III inputs to determine fair value: QUANTITATIVE INFORMATION ABOUT LEVEL III FAIR VALUE MEASUREMENTS (DOLLARS IN THOUSANDS) December 31, 2022 Fair Value Valuation Unobservable Range Estimate Techniques Input (Weighted Avg) Impaired loans 4,620 Appraisal of collateral (1) Appraisal adjustments (2) 0% to -20% (-20%) Liquidation expenses (2) 0% to -10% (-10%) December 31, 2021 Fair Value Valuation Unobservable Range Estimate Techniques Input (Weighted Avg) Impaired loans 3,177 Appraisal of collateral (1) Appraisal adjustments (2) 0% to -20% (-20%) Liquidation expenses (2) 0% to -10% (-10%) (1) Fair value is generally determined through independent appraisals of the underlying collateral, which generally includes various level III inputs which are not identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal.

Disclosures About Fair Value of

Disclosures About Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block Supplement [Abstract]
DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE S - DISCLOSURES ABOUT FAIR VALUE OF FINANCIAL INSTRUMENTS The following tables provide the carrying amount for each class of assets and liabilities and the fair value for certain financial instruments that are not required to be measured or reported at fair value on the Corporation's Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021: FINANCIAL INSTRUMENTS NOT REQUIRED TO BE MEASURED OR REPORTED AT FAIR VALUE (DOLLARS IN THOUSANDS) December 31, 2022 Quoted Prices in Active Markets Significant Other Significant for Identical Observable Unobservable Carrying Assets Inputs Inputs Amount Fair Value (Level 1) (Level II) (Level III) $ $ $ $ $ Financial Assets: Cash and cash equivalents 37,572 37,572 37,572 — — Regulatory stock 6,670 6,670 6,670 — — Loans held for sale 5,927 5,927 5,927 — — Loans, net of allowance 1,176,966 1,112,400 — — 1,112,400 Mortgage servicing assets 2,030 2,894 — — 2,894 Accrued interest receivable 6,555 6,555 6,555 — — Bank owned life insurance 34,805 34,805 34,805 — — Financial Liabilities: Demand deposits 672,342 672,342 672,342 — — Interest-bearing demand deposits 164,208 164,208 164,208 — — NOW accounts 139,846 139,846 139,846 — — Money market deposit accounts 163,836 163,836 163,836 — — Savings accounts 364,897 364,897 364,897 — — Time deposits 133,829 129,422 — — 129,422 Total deposits 1,638,958 1,634,551 1,505,129 — 129,422 Short-term debt 16,000 15,721 — — 15,721 Long-term debt 58,039 56,431 — — 56,431 Subordinated debt 39,396 35,975 — — 35,975 Accrued interest payable 597 597 597 — — FINANCIAL INSTRUMENTS NOT REQUIRED TO BE MEASURED OR REPORTED AT FAIR VALUE (DOLLARS IN THOUSANDS) December 31, 2021 Quoted Prices in Active Markets Significant Other Significant for Identical Observable Unobservable Carrying Assets Inputs Inputs Amount Fair Value (Level 1) (Level II) (Level III) $ $ $ $ $ Financial Assets: Cash and cash equivalents 158,449 158,449 158,449 — — Regulatory stock 5,380 5,380 5,380 — — Loans held for sale 3,194 3,194 3,194 — — Loans, net of allowance 907,973 914,251 — — 914,251 Mortgage servicing assets 1,768 2,129 — — 2,129 Accrued interest receivable 5,152 5,152 5,152 — — Bank owned life insurance 35,414 35,414 35,414 — — Financial Liabilities: Demand deposits 686,278 686,278 686,278 — — Interest-bearing demand deposits 63,015 63,015 63,015 — — NOW accounts 139,366 139,366 139,366 — — Money market deposit accounts 168,327 168,327 168,327 — — Savings accounts 341,291 341,291 341,291 — — Time deposits 113,936 113,919 — — 113,919 Total deposits 1,512,213 1,512,196 1,398,277 — 113,919 Long-term debt 44,206 43,060 — — 43,060 Subordinated debt 19,680 19,088 — — 19,088 Accrued interest payable 251 251 251 — —

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	NOTE T – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The activity in accumulated other comprehensive income (loss) for the years ended December 31, 2022 and 2021 is as follows: ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (1) (2) (DOLLARS IN THOUSANDS) Unrealized Gains/(Losses) on Securities Available-for-Sale $ Balance at January 1, 2022 3,441 Other comprehensive loss before reclassifications (51,700 ) Amount reclassified from accumulated other comprehensive loss (33 ) Period change (51,733 ) Balance at December 31, 2022 (48,292 ) Balance at January 1, 2021 7,958 Other comprehensive loss before reclassifications (3,940 ) Amount reclassified from accumulated other comprehensive loss (577 ) Period change (4,517 ) Balance at December 31, 2021 3,441 (1) All amounts are net of tax. Related income tax expense or benefit is calculated using a Federal income tax rate of 21%. (2) Amounts in parentheses indicate debits. DETAILS ABOUT ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) COMPONENTS (1) (DOLLARS IN THOUSANDS) Amount Reclassified from Accumulated Other Comprehensive Income (Loss) For the Year Ended December 31, Affected Line Item 2022 2021 in the Consolidated $ $ Statements of Income Securities available for sale: Net securities gains reclassified into earnings 42 730 Gains on sale of debt securities, net Related income tax expense (9 ) (153 ) Provision for federal income taxes Net effect on accumulated other comprehensive income (loss) for the period 33 577 Total reclassifications for the period 33 577 (1) Amounts in parentheses indicate debits.

Condensed Parent Only Data

Condensed Parent Only Data	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
CONDENSED PARENT ONLY DATA	NOTE U – CONDENSED PARENT ONLY DATA Condensed Balance Sheets (Parent Company Only) (DOLLARS IN THOUSANDS) December 31, 2022 2021 $ $ Assets Cash 4,601 2,638 Equity securities 1,773 1,743 Equity in bank subsidiary 129,615 152,176 Other assets 768 452 Total assets 136,757 157,009 Liabilities Subordinated debt 39,396 19,680 Other Liabilities 26 41 Total Liabilities 39,422 19,721 Stockholders' Equity Common stock 574 574 Capital surplus 4,437 4,520 Retained earnings 142,677 131,856 Accumulated other comprehensive (loss) income, net of tax (48,292 ) 3,441 Treasury stock (2,061 ) (3,103 ) Total stockholders' equity 97,335 137,288 Total liabilities and stockholders' equity 136,757 157,009 Condensed Statements of Comprehensive (Loss) Income (DOLLARS IN THOUSANDS) Year Ended December 31, 2022 2021 $ $ Income Dividend income - investment securities 67 52 Gains (losses) on equity securities, net (32 ) 324 Dividend income 3,810 3,730 Undistributed earnings of bank subsidiary 12,161 11,730 Total income 16,006 15,836 Expense Subordinated debt interest expense 1,311 800 Shareholder expenses 150 132 Other expenses 279 130 Total expense 1,740 1,062 Provision (benefit) for income taxes (365 ) (142 ) Net Income 14,631 14,916 Comprehensive (Loss) Income (37,102 ) 10,399 Condensed Statements of Cash Flows (DOLLARS IN THOUSANDS) Year Ended December 31, 2022 2021 Cash Flows from Operating Activities: $ $ Net Income 14,631 14,916 Equity in undistributed earnings of subsidiaries (12,161 ) (11,730 ) Losses (gains) on equity securities, net 32 (324 ) Net amortization of subordinated debt fees 116 79 Net increase in other assets (316 ) (287 ) Net decrease in other liabilities (15 ) (404 ) Net cash provided by operating activities 2,287 2,250 Cash Flows from Investing Activities: Proceeds from sales of equity securities 151 460 Purchases of equity securities (213 ) (950 ) Net cash used for investing activities (62 ) (490 ) Cash Flows from Financing Activities: Proceeds from sale of treasury stock 1,064 885 Proceeds from issuance of subordinated debt 19,600 — Dividend to bank subsidiary (17,000 ) (3,500 ) Treasury stock purchased (116 ) (482 ) Dividends paid (3,810 ) (3,730 ) Net cash used for financing activities (262 ) (6,827 ) Cash and Cash Equivalents: Net change in cash and cash equivalents 1,963 (5,067 ) Cash and cash equivalents at beginning of period 2,638 7,705 Cash and cash equivalents at end of period 4,601 2,638

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations ENB Financial Corp, through its wholly owned subsidiary, Ephrata National Bank, provides financial services to Northern Lancaster County and surrounding communities. ENB Financial Corp, a bank holding company, was formed on July 1, 2008, to become the parent company of Ephrata National Bank, which existed as a stand-alone national bank since its formation on April 11, 1881. The Corporation’s wholly owned subsidiary, Ephrata National Bank, offers a full array of banking services including loan and deposit products for both personal and commercial customers, as well as trust and investment services, through thirteen full-service office locations. The Bank has one subsidiary, ENB Insurance, which is a full-service insurance agency that offers a broad range of insurance products to commercial and personal clients. ENB Insurance is managed separately from the banking and related financial services that the Corporation offers.
Basis of Presentation	Basis of Presentation The consolidated financial statements of ENB Financial Corp and its subsidiary, Ephrata National Bank, (collectively “the Corporation”) conform to U.S. generally accepted accounting principles (GAAP). The preparation of these statements requires that management make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Material estimates of the Corporation, including the allowance for credit losses, the fair market value of financial instruments, and deferred tax assets or liabilities, are evaluated regularly by management. Actual results could differ from the reported estimates given different conditions or assumptions. The accounting and reporting policies followed by the Corporation conform with U.S. GAAP and to general practices within the banking industry. All significant intercompany transactions have been eliminated in consolidation. The following is a summary of the more significant policies.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents are identified as cash and due from banks and include cash on hand, collection items, amounts due from banks, and interest bearing deposits in other banks with maturities of less than 90 days.
Securities Available for Sale	Securities Available for Sale The Corporation classifies its entire portfolio of debt securities as available for sale securities, which the Corporation reports at fair value. Any unrealized valuation gains or losses on the debt portfolio are reported as a separate component of stockholders' equity, net of deferred income taxes. The constant yield method is used for the amortization of premiums and the accretion of discounts for all of the Corporation’s securities with the exception of collateralized mortgage obligations (CMOs), mortgage-backed securities (MBS) and asset-backed securities (ABS). The constant yield method maintains a stable yield on the instrument through its maturity. For CMOs, ABS and MBS, a two-step/proration method is used for amortization and accretion. The first step is a proration based on the current pay down. This component ensures that the book price stays level with par. The second step amortizes or accretes the remaining premium or discount to the calculated final amortization or accretion date based on the current three-month constant prepayment rates. Net gains or losses realized on sales or calls of securities are reported as gains or losses on security transactions during the year of sale, using the specific identification method.
Equity Securities	Equity Securities Equity securities includes common stocks of public companies that the Corporation has the intent and ability to hold for an indeterminate amount of time. Such securities are reported at fair value with changes in unrealized holding gains and losses recognized through earnings on a monthly basis.
Other Than Temporary Impairment (“OTTI”)	Other Than Temporary Impairment (“OTTI”) Management monitors all of the Corporation’s securities for OTTI on a monthly basis and determines whether any impairment should be recorded. A number of factors are considered in determining whether a security is impaired, including, but not limited to, the following: ● Percentage of unrealized losses, ● Period of time the security has had unrealized losses, ● Type of security, ● Maturity date of the instrument if a debt instrument, ● The intent to sell the security or whether it is more likely than not that the Corporation would be required to sell the security before its anticipated recovery in market value, ● Amount of projected credit losses based on current cash flow analysis, default and severity rates, and ● Market dynamics impacting the market for and liquidity of the security. Management will more closely evaluate those securities that have unrealized losses of 10% or more and have had unrealized losses for more than twelve months. If management determines that the declines in value of the security are not temporary, or if management does not have the ability to hold the security until maturity, which is the case with equity securities, then management will record impairment on the security. For debt securities evaluated for impairment, management will determine what portion of the unrealized valuation loss is attributed to projected or known loss of principal, and what portion is attributed to market pricing not reflective of the true value of the security, based on current cash flow analysis. Management will generally record impairment equivalent to the projected or known loss of principal, known as the credit loss. The other portion of the fair market value loss is attributed to market factors and it is management’s opinion that these fair value losses are temporary and not permanent. All impairment is recorded as a loss on securities and is included in the Corporation’s Consolidated Statements of Income.
Loans Held for Investment	Loans Held for Investment Loans receivable, that management has the intent and ability to hold for the foreseeable future, or until maturity or payoff, generally are reported at the outstanding principal balances, reduced by any charge-offs and net of any deferred loan origination fees or costs. Net loan origination fees and costs are deferred and recognized as an adjustment of yield over the contractual life of the loan. Interest accrues daily on outstanding loan balances. Generally, the accrual of interest discontinues when the ability to collect the loan becomes doubtful or when a loan becomes more than 90 days past due as to principal and interest. These loans are referred to as non-accrual loans. Management may elect to continue the accrual of interest based on the expectation of future payments and/or the sufficiency of the underlying collateral.
Loans Held for Sale	Loans Held for Sale Loans originated and intended for sale on the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to income. In general, fixed-rate residential mortgage loans originated by the Corporation and held for sale are carried in the aggregate at the lower of cost or market. The Corporation originates loans for immediate sale with servicing retained and servicing released to several investors. However, the vast majority of the sold mortgages are sold to the Federal Home Loan Bank of Pittsburgh (FHLB) and Fannie Mae, with servicing retained. As a result, the Corporation has a growing portfolio of mortgages that are serviced on behalf of FHLB and Fannie Mae. In addition, the Corporation originates FHA, VA, and USDA mortgages which are originated for immediate sale to various investors on a service-released basis.
Allowance for Credit Losses	Allowance for Credit Losses The allowance for credit losses is maintained at a level considered by management to be adequate to provide for known and inherent risks in the loan portfolio at the Consolidated Balance Sheets dates. The monthly provision or credit for loan losses is an expense or a reduction of expense which increases or decreases the allowance, and charge-offs, net of recoveries, decrease the allowance. The Corporation performs ongoing credit reviews of the loan portfolio and considers current economic conditions, historical loan loss experience, and other factors in determining the adequacy of the reserve balance. Loans determined to be uncollectible are charged to the allowance during the period in which such determination is made. In calculating the allowance, management will begin by compiling the balance of loans by credit quality for each loan segment in order that allocations can be made in aggregate based on historic losses and qualitative factors. Prior to calculating these aggregate allocations, management will individually evaluate commercial and commercial real estate loans for impairment. A loan is impaired when it is probable that a creditor will be unable to collect all principal and interest due according to the contractual terms of the loan agreement. All other loan types such as residential mortgages, home equity loans and lines of credit, and all other consumer loans, are not individually evaluated for impairment and are therefore allocated for in aggregate. These loans are considered to be large groups of smaller-balance homogenous loans and are measured for impairment collectively. Loans that experience insignificant payment delays, which are defined as 90 days or less, generally are not classified as impaired. Management determines the significance of payment delays on a case-by-case basis, taking into consideration all circumstances concerning the loan, the creditworthiness and payment history of the borrower, the length of the payment delay, and the amount of shortfall in relation to the principal and interest owed. For loans deemed to be impaired, management will provide a specific allocation. This loan balance is then subtracted from the total loan balances being allocated for in the aggregate. The remaining balances, along with the full loan balances for the other loan types are then multiplied by an adjusted loss ratio, which is the sum of both the historical loss ratio and a qualitative factor adjustment. Generally both the historical loss ratio and the qualitative factor adjustment will increase as the credit rating of the loan deteriorates. The credit ratings begin with unclassified loans, which represent the best internal credit rating, also referred to as a “pass” credit and then continue with declining grades of special mention, substandard, doubtful, and loss. Special mention loans are no longer deemed to be a “pass” credit and require additional management attention. They are essentially placed on “watched” status and attempts are made to improve the credit to an unclassified status. If the credit would deteriorate further it would then be a substandard credit, which for regulatory purposes, is deemed to be a classified loan. Doubtful and loss credit grades represent further credit deterioration and are also considered classified loans. For each loan type, all of these credit rating categories are broken out with adjusted loss ratios. The loan balance is then multiplied by the adjusted loss ratio to produce the required allowance. The allowances are totaled and added to any specific allocations on impaired loans to arrive at the total allowance for credit losses for the Corporation. Management tracks and assigns a historical loss percentage for each loan rating category within each loan type. A rolling three-year historical loss ratio, calculated on a quarterly basis, with a 60%, 30%, and 10% weighting for the past three years is used. In this manner the historical loss percentage is heavily weighted to the current loss environment, but has sufficient weighting assigned to prior periods to avoid unnecessary volatile fluctuations based on just one period’s data. Management currently utilizes nine qualitative factors that are adjusted based on changes in the lending environment and economic conditions. The qualitative factors include the following: ● levels of and trends in delinquencies, non-accruals, and charge-offs, ● trends in the nature and volume of the loan portfolio, ● changes in lending policies and procedures, ● experience, ability, and depth of lending personnel and management oversight, ● national and local economic trends, ● concentrations of credit, ● external factors such as competition, legal, and regulatory requirements, ● changes in the quality of loan review and Board oversight, ● changes in the value of underlying collateral. The number of qualitative factors can change. Factors can be added for new risks or taken away if the risk no longer applies. Each loan type will have its own risk profile and management will evaluate and adjust each qualitative factor for each loan type quarterly, if necessary. For example, if one area of the loan portfolio is experiencing sharp increases in growth, it is likely the qualitative factor for trends in the loan portfolio would be increased for that loan type. As levels of delinquencies and non-accrual loans decline for any segment of the loan portfolio it is likely that factor would be reduced. In terms of the Corporation’s loan portfolio, the commercial and industrial loans and commercial real estate loans are deemed to have more risk than the consumer real estate loans and other consumer loans in the portfolio. The commercial loans not secured by real estate are highly dependent on their financial condition and therefore are more dependent on economic conditions. The commercial loans secured by real estate are also dependent on economic conditions but generally have stronger forms of collateral. Commercial real estate lending is highly impacted by the value of collateral so these commercial loans carry a higher qualitative factor for changes in collateral value. While the Corporation’s CRE loans have performed well historically, other commercial loans and commercial mortgage loans have historically been responsible for the majority of the Corporation’s delinquencies, non-accrual loans, and charge-offs, so both of these categories carry higher qualitative factors than consumer real estate loans and other consumer loans. The Corporation has historically experienced very low levels of consumer real estate and consumer loan charge-offs so these qualitative factors are set lower than the commercial real estate and commercial and industrial loans.
Impaired and Non-Accrual Loans	Impaired and Non-Accrual Loans The definition of “impaired loans” is not the same as the definition of “non-accrual loans,” although the two categories overlap. Generally, a non-accrual loan will always be considered impaired due to payment delinquency or uncertain collection, but there are cases where an impaired loan is not considered non-accrual. The primary factors considered by management in determining impairment include payment status and collateral value, but could also include debt service coverage, financial health of the business, and other external factors that could impact the ability of the borrower to fully repay the loan. The amount of impairment for these types of loans is determined by the difference between the present value of the expected cash flows related to the loan using the original interest rate and its recorded value or, as a practical expedient in the case of collateral-dependent loans, the difference between the fair value of the collateral and the recorded amount of the loan. When foreclosure is probable, impairment is measured based on the fair value of the collateral on a discounted basis, relative to the loan amount. Management will place a business or commercial loan on non-accrual status when it is determined that the loan is impaired, or when the loan is 90 days past due. These customers will generally be placed on non-accrual status at the end of each quarter. Consumer loans over 90 days delinquent are generally charged off, or in the case of residential real estate loans the Corporation will seek to bring the customer current or pursue foreclosure options. When the borrower is on non-accrual, the Corporation will reverse any accrued interest on the books and will discontinue recognizing any interest income until the borrower is placed back on accrual status or fully pays off the loan balance plus any accrued interest. Payments received by the customer while the loan is on non-accrual are fully applied against principal. The Corporation maintains records of the full amount of interest that is owed by the borrower. A non-accrual loan will generally only be placed back on accrual status after the borrower has become current and has demonstrated six consecutive months of non-delinquency.
Allowance for Off-Balance Sheet Extensions of Credit	Allowance for Off-Balance Sheet Extensions of Credit The Corporation maintains an allowance for off-balance sheet extensions of credit, which would include any unadvanced amount on lines of credit and any letters of credit provided to borrowers. The allowance is carried as a liability and is included in other liabilities on the Corporation’s Consolidated Balance Sheets. The liability was $1,017,000 as of December 31, 2022, and $910,000 as of December 31, 2021. As the unadvanced portion of lines of credit increases, this provision will increase. Management follows the same methodology as the allowance for credit losses when calculating the allowance for off-balance sheet extensions of credit, with the exception of multiplying the unadvanced total by a high/low balance variance to arrive at the expected unadvanced portion that could be drawn upon at any time, or the amount at risk. The unadvanced amounts for each loan segment are broken down by credit classification. A historical loss ratio and qualitative factor are calculated for each credit classification by loan type. The historical loss ratio and qualitative factor are combined to produce an adjusted loss ratio, which is multiplied by the amount at risk for each credit classification within each loan segment to arrive at an allocation. The allocations are summed to arrive at the total allowance for off-balance sheet extensions of credit.
Other Real Estate Owned (OREO)	Other Real Estate Owned (OREO) OREO represents properties acquired through customer loan defaults. These properties are recorded at the lower of cost or fair value less projected disposal costs at acquisition date. Fair value is determined by current appraisals. Costs associated with holding OREO are charged to operational expense. OREO is a component of other assets on the Corporation’s Consolidated Balance Sheets. The Corporation had no OREO as of December 31, 2022, or December 31, 2021.
Mortgage Servicing Rights (MSRs)	Mortgage Servicing Rights (MSRs) The Corporation has agreements for the express purpose of selling residential mortgage loans on the secondary market, referred to as mortgage servicing rights. The Corporation maintains all servicing rights for loans currently sold through FHLB and Fannie Mae. The Corporation had $2,030,000 of MSRs as of December 31, 2022, compared to $1,768,000 as of December 31, 2021. The value of MSRs increased during 2022 as valuation of new assets outpaced amortization on existing assets. The value of newly originated MSRs is determined by estimating the life of the mortgage and how long the Corporation will have access to the servicing income stream to determine the relative fair value. The Corporation utilizes a third party that calculates the MSR valuation on a quarterly basis. A longer estimated life would increase the MSR valuation, while a shorter estimated life would decrease the value of the MSR. Management records the MSR value based on the third-party reporting. Ultimately the value of the MSRs would be at what level a willing buyer and seller would exchange the MSRs. MSRs are amortized in proportion to the estimated servicing income over the estimated life of the servicing portfolio. Impairment is evaluated based on the fair value of the rights, portfolio interest rates, and prepayment characteristics. MSRs are a component of other assets on the Consolidated Balance Sheets. The following chart provides the activity of the Corporation’s mortgage servicing rights for the years ended December 31, 2022 and 2021. MORTGAGE SERVICING RIGHTS (DOLLARS IN THOUSANDS) December 31, 2022 2021 $ $ Beginning Balance 1,768 1076 Additions 344 877 Amortization (22 ) (48 ) Disposals (60 ) (137 ) Ending Balance 2,030 1,768
Premises and Equipment	Premises and Equipment Land is carried at cost. Premises and equipment are carried at cost, less accumulated depreciation. Book depreciation is computed using straight-line methods over the estimated useful lives of generally fifteen to thirty-nine years for buildings and improvements and four to ten years for furniture and equipment. Maintenance and repairs of property and equipment are charged to operational expense as incurred, while major improvements are capitalized. Net gains or losses upon disposition are included in other income or operational expense, as applicable.
Transfer of Assets	Transfer of Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Bank-Owned Life Insurance (BOLI)	Bank-Owned Life Insurance (BOLI) BOLI is carried by the Corporation at the cash surrender value of the underlying policies. Income earned on the policies is based on any increase in cash surrender value less the cost of the insurance, which varies according to age and health of the insured. The life insurance policies owned by the Corporation had a cash surrender value of $34,805,000 and $35,414,000 as of December 31, 2022, and 2021, respectively. The decrease in BOLI cash surrender value was primarily due to the death of two participants during 2022 which resulted in death benefits received and a decrease in the value of the policies.
Leases	Leases The Company has operating leases for several branch locations and office space. Generally, the underlying lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company may also lease certain office equipment under operating leases. Many of the Company’s leases include both lease (e.g., minimum rent payments) and non-lease components (e.g., common-area or other maintenance costs). The Company accounts for each component separately based on the standalone price of each component. In addition, there are several operating leases with lease terms of less than one year and therefore, we have elected the practical expedient to exclude these short-term leases from our right of use assets and lease liabilities. Most leases include one or more options to renew. The exercise of lease renewal options is typically at the sole discretion of management and is based on whether the extension options are reasonably certain to be exercised after giving proper consideration to all facts and circumstances of the lease. If management determines that the Company is reasonably certain to exercise the extension option(s), the additional term is included in the calculation of the lease liability.
Advertising Costs	Advertising Costs The Corporation expenses advertising costs as incurred.
Income Taxes	Income Taxes An asset and liability approach is followed for financial accounting and reporting for income taxes. Accordingly, a net deferred tax asset or liability is recorded in the consolidated financial statements for the tax effects of temporary differences, which are items of income and expense reported in different periods for income tax and financial reporting purposes. Deferred tax expense is determined by the change in the assets or liabilities related to deferred income taxes. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.
Earnings per Share	Earnings per Share Basic earnings per share represents income available to common stockholders divided by the weighted average number of common shares outstanding during the period less any unvested restricted shares. Diluted earnings per share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations.
Comprehensive Income (Loss)	Comprehensive Income (Loss) The Corporation is required to present comprehensive income (loss) in a full set of general-purpose consolidated financial statements for all periods presented. Other comprehensive income (loss) consists of unrealized holding gains and losses on the available for sale securities portfolio.
Segment Disclosure	Segment Disclosure U.S. generally accepted accounting principles establish standards for the manner in which public business enterprises report information about segments in the annual financial statements and requires that those enterprises report selected information about operating segments in interim financial reports issued to shareholders. It also establishes standards for related disclosures regarding financial products and services, geographic areas, and major customers. The Corporation has only one operating segment consisting of its banking and fiduciary operations.
Retirement Plans	Retirement Plans The Corporation provides an optional 401(k) plan, in which employees may elect to defer pre-tax salary dollars, subject to the maximum annual Internal Revenue Service contribution amounts. The Corporation will match 50% of employee contributions up to 5%, limiting the match to 2.5%. As part of the 401(k) Plan, the Corporation also has a noncontributory Profit Sharing Plan which covers substantially all employees. The Corporation provides a 3% non-elective contribution to all employees and contributes a 2% elective contribution to all employees aged 21 or older who work 1,000 or greater hours in a calendar year and have completed at least one full year of employment.
Trust Assets and Income	Trust Assets and Income Assets held by ENB’s Wealth Solutions Group in a fiduciary or agency capacity for customers are not included in the Corporation’s Consolidated Balance Sheets since these items are not assets of the Corporation. Trust income is reported in the Corporation’s Consolidated Statements of Income under other income.
Revenue from Contracts with Customers	Revenue from Contracts with Customers The Company records revenue from contracts with customers in accordance with Accounting Standards Topic 606, Revenue from Contracts with Customers (Topic 606). The Corporation’s primary sources of revenue are derived from interest and dividends earned on loans, investment securities, and other financial instruments that are not within the scope of Topic 606. The Corporation has evaluated the nature of its contracts with customers and determined that further disaggregation of revenue from contracts with customers into more granular categories beyond what is presented in the Consolidated Statements of Income was not necessary. The Corporation generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers.
Reclassification of Comparative Amounts	Reclassification of Comparative Amounts Certain comparative amounts for the prior year have been reclassified to conform to current-year classifications. Such reclassifications had no material effect on net income or stockholders’ equity.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments, which changes the impairment model for most financial assets. This standard, along with several other subsequent codification updates, replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses that are expected to occur over the remaining life of a financial asset and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The amendments in this update require a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The new current expected credit losses model (“CECL”) will apply to the allowance for loan losses, available-for-sale and held-to-maturity debt securities, purchased financial assets with credit deterioration and certain off-balance sheet credit exposures. The Corporation has finalized the methodology determination, software models, quantitative framework, and policies and procedures for how to determine expected credit losses under the new guidance. Management is finalizing the qualitative component of the CECL calculation, reviewing internal procedures, policies, assumptions, and is working with an independent third-party consultant to validate system models. In January 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, March 2020 Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) 12, 2020, or on a prospective basis to new modifications from any date within an interim period that includes or is subsequent to the date of the issuance of a final update, up to the date that financial statements are available to be issued. The amendments in this update do not apply to contract modifications made, as well as new hedging relationships entered into, after December 31, 2022, and to existing hedging relationships evaluated for effectiveness for periods after December 31, 2022, except for certain hedging relationships existing as of December 31, 2022, that apply certain optional expedients in which the accounting effects are recorded through the end of the hedging relationship. This Update is not expected to have a significant impact on the Company’s financial statements. In March 2022, the FASB issued ASU 2022-01 , Derivatives and Hedging (ASC 815): Fair Value Hedging - Portfolio Layer Method

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of mortgage servicing rights	December 31, 2022 2021 $ $ Beginning Balance 1,768 1076 Additions 344 877 Amortization (22 ) (48 ) Disposals (60 ) (137 ) Ending Balance 2,030 1,768

Securities (Tables)

Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of amortized cost and fair value of securities	Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value $ $ $ $ December 31, 2022 U. S. Treasuries 35,737 — (3,080 ) 32,657 U.S. government agencies 27,605 — (2,818 ) 24,787 U.S. agency mortgage-backed securities 49,939 — (4,632 ) 45,307 U.S. agency collateralized mortgage obligations 30,193 — (2,703 ) 27,490 Non-agency MBS/CMO 53,900 — (3,650 ) 50,250 Asset-backed securities 76,110 16 (2,892 ) 73,234 Corporate bonds 76,685 10 (7,064 ) 69,631 Obligations of states and political subdivisions 240,102 10 (34,326 ) 205,786 Total securities available for sale 590,271 36 (61,165 ) 529,142 December 31, 2021 U. S. Treasuries 14,821 14 (22 ) 14,813 U.S. government agencies 29,613 50 (642 ) 29,021 U.S. agency mortgage-backed securities 51,964 502 (478 ) 51,988 U.S. agency collateralized mortgage obligations 30,917 241 (81 ) 31,077 Asset-backed securities 100,998 605 (384 ) 101,219 Corporate bonds 82,617 420 (528 ) 82,509 Obligations of states and political subdivisions 242,807 5,848 (1,189 ) 247,466 Total securities available for sale 553,737 7,680 (3,324 ) 558,093
Schedule of contractual maturity of debt securities	Amortized Cost Fair Value $ $ Due in one year or less 20,212 19,938 Due after one year through five years 96,643 88,443 Due after five years through ten years 99,529 86,492 Due after ten years 373,887 334,269 Total debt securities 590,271 529,142
Schedule of proceeds and gains and losses on securities available for sale	Securities Available for Sale 2022 2021 $ $ Proceeds from sales 28,590 79,019 Gross realized gains 191 809 Gross realized losses 149 79
Schedule of temporary impairments of securities	Less than 12 months More than 12 months Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses $ $ $ $ $ $ As of December 31, 2022 U.S. Treasuries 19,721 (1,169 ) 12,936 (1,911 ) 32,657 (3,080 ) U.S. government agencies 1,953 (52 ) 21,634 (2,766 ) 23,587 (2,818 ) U.S. agency mortgage-backed securities 24,667 (1,653 ) 20,640 (2,979 ) 45,307 (4,632 ) U.S. agency collateralized mortgage obligations 9,984 (500 ) 17,453 (2,203 ) 27,437 (2,703 ) Non-Agency MBS/CMO 50,250 (3,650 ) — — 50,250 (3,650 ) Asset-backed securities 29,283 (1,028 ) 42,032 (1,864 ) 71,315 (2,892 ) Corporate bonds 15,197 (1,230 ) 43,417 (5,834 ) 58,614 (7,064 ) Obligations of states & political subdivisions 103,200 (10,949 ) 100,575 (23,377 ) 203,775 (34,326 ) Total temporarily impaired securities 254,255 (20,231 ) 258,687 (40,934 ) 512,942 (61,165 ) As of December 31, 2021 U.S. Treasuries 4,959 (22 ) — — 4,959 (22 ) U.S. government agencies 16,386 (519 ) 7,375 (123 ) 23,761 (642 ) U.S. agency mortgage-backed securities 24,090 (468 ) 2,458 (10 ) 26,548 (478 ) U.S. agency collateralized mortgage obligations 14,206 (66 ) 2,965 (15 ) 17,171 (81 ) Asset-backed securities 50,466 (338 ) 2,826 (46 ) 53,292 (384 ) Corporate bonds 44,907 (528 ) — — 44,907 (528 ) Obligations of states & political subdivisions 70,021 (1,043 ) 6,023 (146 ) 76,044 (1,189 ) Total temporarily impaired securities 225,035 (2,984 ) 21,647 (340 ) 246,682 (3,324 )
Schedule of amortized cost, gross unrealized gains and losses, and fair value of equity securities	Gross Gross (DOLLARS IN THOUSANDS) Amortized Unrealized Unrealized Fair Cost Gains Losses Value $ $ $ $ December 31, 2022 CRA-qualified mutual funds 7,345 — — 7,345 Bank stocks 1,685 162 (74 ) 1,773 Total equity securities 9,030 162 (74 ) 9,118 Gross Gross (DOLLARS IN THOUSANDS) Amortized Unrealized Unrealized Fair Cost Gains Losses Value $ $ $ $ December 31, 2021 CRA-qualified mutual funds 7,240 — — 7,240 Bank stocks 1,570 184 (12 ) 1,742 Total equity securities 8,810 184 (12 ) 8,982
Schedule of net gains and losses on equity investments recognized in earnings	Year Ended Year Ended December 31, 2022 December 31, 2021 $ $ Net gains (losses) recognized in equity securities during the period (32 ) 324 Less: Net gains realized on the sale of equity securities during the period (52 ) (99 ) Unrealized gains (losses) recognized in equity securities held at reporting date (84 ) 225

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of loan portfolio by category	December 31, 2022 2021 $ $ Commercial real estate Commercial mortgages 210,823 177,396 Agriculture mortgages 221,167 203,725 Construction 86,793 19,639 Total commercial real estate 518,783 400,760 Consumer real estate (a) 1-4 family residential mortgages 410,301 317,037 Home equity loans 11,937 11,181 Home equity lines of credit 98,349 75,698 Total consumer real estate 520,587 403,916 Commercial and industrial Commercial and industrial 87,528 65,615 Tax-free loans 28,664 23,009 Agriculture loans 27,122 20,717 Total commercial and industrial 143,314 109,341 Consumer 5,769 5,132 Gross loans prior to deferred costs and allowance for loan losses 1,188,453 919,149 Deferred loan costs, net 2,664 1,755 Allowance for credit losses (14,151 ) (12,931 ) Total net loans 1,176,966 907,973 (a) Real estate loans serviced for others, which are not included in the Consolidated Balance Sheets, totaled $298,375,000 and $289,263,000 as of December 31, 2022, and 2021, respectively.
Schedule of credit risk profile by internally assigned grade	Commercial Commercial Agriculture and Tax-free Agriculture December 31, 2022 Mortgages Mortgages Construction Industrial Loans Loans Total $ $ $ $ $ $ $ Grade: Pass 209,534 214,905 83,240 85,977 28,664 26,749 649,069 Special Mention — 1,966 3,553 893 — 132 6,544 Substandard 1,289 4,296 — 658 — 241 6,484 Doubtful — — — — — — — Loss — — — — — — — Total 210,823 221,167 86,793 87,528 28,664 27,122 662,097 Commercial Commercial Agriculture and Tax-free Agriculture December 31, 2021 Mortgages Mortgages Construction Industrial Loans Loans Total $ $ $ $ $ $ $ Grade: Pass 172,540 192,943 13,544 57,214 23,009 19,980 479,230 Special Mention 2,443 2,542 6,095 4,657 — 90 15,827 Substandard 2,413 8,240 — 3,744 — 647 15,044 Doubtful — — — — — — — Loss — — — — — — — Total 177,396 203,725 19,639 65,615 23,009 20,717 510,101
Schedule of credit risk profile by payment performance	1-4 Family Home Equity December 31, 2022 Residential Home Equity Lines of Mortgages Loans Credit Consumer Total Payment performance: $ $ $ $ $ Performing 409,854 11,598 98,349 5,738 525,539 Non-performing 447 339 — 30 816 Total 410,301 11,937 98,349 5,768 526,355 1-4 Family Home Equity December 31, 2021 Residential Home Equity Lines of Mortgages Loans Credit Consumer Total Payment performance: $ $ $ $ $ Performing 316,722 11,181 75,659 5,132 408,694 Non-performing 315 — 39 — 354 Total 317,037 11,181 75,698 5,132 409,048
Schedule of aging of loans receivable	Loans Greater Receivable > 30-59 Days 60-89 Days than 90 Total Past Total Loans 90 Days and December 31, 2022 Past Due Past Due Days Due Current Receivable Accruing $ $ $ $ $ $ $ Commercial real estate Commercial mortgages — — 554 554 210,269 210,823 — Agriculture mortgages — — 2,787 2,787 218,380 221,167 — Construction — — — — 86,793 86,793 — Consumer real estate 1-4 family residential mortgages 905 — 447 1,352 408,949 410,301 139 Home equity loans 17 — 339 356 11,581 11,937 — Home equity lines of credit 165 16 — 181 98,168 98,349 — Commercial and industrial Commercial and industrial — — 190 190 87,338 87,528 — Tax-free loans — — — — 28,664 28,664 — Agriculture loans — — — — 27,122 27,122 — Consumer 9 5 30 44 5,725 5,769 30 Total 1,096 21 4,347 5,464 1,182,989 1,188,453 169 Loans December 31, 2021 Greater Receivable > 30-59 Days 60-89 Days than 90 Total Past Total Loans 90 Days and Past Due Past Due Days Due Current Receivable Accruing $ $ $ $ $ $ $ Commercial real estate Commercial mortgages 22 — 184 206 177,190 177,396 — Agriculture mortgages 232 — 1,838 2,070 201,655 203,725 — Construction — — — — 19,639 19,639 — Consumer real estate 1-4 family residential mortgages 1,464 68 315 1,847 315,190 317,037 276 Home equity loans 19 — — 19 11,162 11,181 — Home equity lines of credit — — 39 39 75,659 75,698 39 Commercial and industrial Commercial and industrial 43 — 395 438 65,177 65,615 10 Tax-free loans — — — — 23,009 23,009 — Agriculture loans — 9 110 119 20,598 20,717 — Consumer 22 — — 22 5,110 5,132 — Total 1,802 77 2,881 4,760 914,389 919,149 325
Schedule of non-accrual loans by loan class	2022 2021 $ $ Commercial real estate Commercial mortgages 554 184 Agriculture mortgages 2,787 1,838 Construction — — Consumer real estate 1-4 family residential mortgages 308 39 Home equity loans 339 — Home equity lines of credit — — Commercial and industrial Commercial and industrial 190 385 Tax-free loans — — Agriculture loans — 110 Consumer — — Total 4,178 2,556
Schedule of impaired loan analysis	Recorded Unpaid Related Average Interest $ $ $ $ $ With no related allowance recorded: Commercial real estate Commercial mortgages 1,201 1,271 — 779 — Agriculture mortgages 3,229 3,348 — 3,350 24 Construction — — — — — Total commercial real estate 4,430 4,619 — 4,129 24 Commercial and industrial Commercial and industrial 190 199 — 160 — Tax-free loans — — — — — Agriculture loans — — — — — Total commercial and industrial 190 199 — 160 — Total with no related allowance 4,620 4,818 — 4,289 24 With an allowance recorded: Commercial real estate Commercial mortgages — — — — — Agriculture mortgages — — — — — Construction — — — — — Total commercial real estate — — — — — Commercial and industrial Commercial and industrial — — — — — Tax-free loans — — — — — Agriculture loans — — — — — Total commercial and industrial — — — — — Total with a related allowance — — — — — Total by loan class: Commercial real estate Commercial mortgages 1,201 1,271 — 779 — Agriculture mortgages 3,229 3,348 — 3,350 24 Construction — — — — — Total commercial real estate 4,430 4,619 — 4,129 24 Commercial and industrial Commercial and industrial 190 199 — 160 — Tax-free loans — — — — — Agriculture loans — — — — — Total commercial and industrial 190 199 — 160 — Total 4,620 4,818 — 4,289 24 Recorded Unpaid Related Average Interest $ $ $ $ $ With no related allowance recorded: Commercial real estate Commercial mortgages 223 263 — 2,153 106 Agriculture mortgages 2,055 2,066 — 1,313 54 Construction — — — — — Total commercial real estate 2,278 2,329 — 3,466 160 Commercial and industrial Commercial and industrial 385 438 — 419 — Tax-free loans — — — — — Agriculture loans — — — — — Total commercial and industrial 385 438 — 419 — Total with no related allowance 2,663 2,767 — 3,885 160 With an allowance recorded: Commercial real estate Commercial mortgages — — — — — Agriculture mortgages 551 559 37 144 — Construction — — — — — Total commercial real estate 551 559 37 144 — Commercial and industrial Commercial and industrial — — — — — Tax-free loans — — — — — Agriculture loans 110 111 110 26 — Total commercial and industrial 110 111 110 26 — Total with a related allowance 661 670 147 170 — Total by loan class: Commercial real estate Commercial mortgages 223 263 — 2,153 106 Agriculture mortgages 2,606 2,625 37 1,457 54 Construction — — — — — Total commercial real estate 2,829 2,888 37 3,610 160 Commercial and industrial Commercial and industrial 385 438 — 419 — Tax-free loans — — — — — Agriculture loans 110 111 110 26 — Total commercial and industrial 495 549 110 445 — Total 3,324 3,437 147 4,055 160
Schedule of allowance for credit losses and recorded investment in loans receivable	Commercial Commercial Consumer and Real Estate Real Estate Industrial Consumer Unallocated Total $ $ $ $ $ $ Allowance for credit losses: Beginning balance 6,263 3,834 2,112 87 635 12,931 Charge-offs (84 ) — (44 ) (19 ) — (147 ) Recoveries 10 10 42 5 — 67 Provision (115 ) 1,598 41 (6 ) (218 ) 1,300 Ending balance 6,074 5,442 2,151 67 417 14,151 Ending balance: individually evaluated for impairment — — — — — — Ending balance: collectively evaluated for impairment 6,074 5,442 2,151 67 417 14,151 Loans receivable: Ending balance 518,783 520,587 143,314 5,769 1,188,453 Ending balance: individually evaluated for impairment 4,430 — 190 — 4,620 Ending balance: collectively evaluated for impairment 514,353 520,587 143,124 5,769 1,183,833 Commercial Commercial Consumer and Real Estate Real Estate Industrial Consumer Unallocated Total $ $ $ $ $ $ Allowance for credit losses: Beginning balance 6,329 3,449 1,972 52 525 12,327 Charge-offs — (20 ) — (35 ) — (55 ) Recoveries 109 2 56 17 — 184 Provision (credit) (175 ) 403 84 53 110 475 Ending balance 6,263 3,834 2,112 87 635 12,931 Ending balance: individually evaluated for impairment 37 — 110 — — 147 Ending balance: collectively evaluated for impairment 6,226 3,834 2,002 87 635 12,784 Loans receivable: Ending balance 400,760 403,916 109,341 5,132 919,149 Ending balance: individually evaluated for impairment 2,829 — 495 — 3,324 Ending balance: collectively evaluated for impairment 397,931 403,916 108,846 5,132 915,825

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Premises and Equipment [Abstract]
Schedule of Premises and Equipment and Accumulated Depreciation	December 31, 2022 2021 $ $ Land 5,043 5,043 Buildings and improvements 30,780 30,265 Furniture and equipment 10,330 10,864 Construction in process 1,298 369 Total 47,451 46,541 Less accumulated depreciation (22,118 ) (22,065 ) Premises and equipment 25,333 24,476

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
Schedule of deposits by major classifications	December 31, 2022 2021 $ $ Non-interest bearing demand 672,342 686,278 Interest-bearing demand 164,208 63,015 NOW accounts 139,846 139,366 Money market deposit accounts 163,836 168,327 Savings accounts 364,897 341,291 Time deposits under $250,000 124,144 105,615 Time deposits of $250,000 or more 9,685 8,321 Total deposits 1,638,958 1,512,213
Schedule of maturities of time deposits	2023 55,614 2024 33,223 2025 24,081 2026 17,500 2027 3,411 Total 133,829

Short Term Borrowings (Tables)

Short Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Short-Term Debt [Abstract]
Schedule of Short-Term Borrowings	2022 2021 $ $ Total short-term borrowings outstanding at year end 16,000 — Average interest rate at year end 3.00% — Maximum outstanding at any month end 24,000 — Average amount outstanding for the year 13,336 22 Weighted-average interest rate for the year 2.29% 0.25%

Other Borrowed Funds (Tables)

Other Borrowed Funds (Tables)	12 Months Ended
	Dec. 31, 2022
Other Borrowed Funds [Abstract]
Schedule of Maturities of FHLB borrowings	December 31, 2022 2021 Weighted- Weighted- Average Average Amount Rate Amount Rate $ % $ % FHLB fixed rate loans 2023 13,816 2.77 13,816 2.77 2024 17,406 2.02 17,407 2.02 2025 12,984 1.47 12,983 1.47 2026 — — — — 2027 13,833 4.01 — — Total other borrowings 58,039 2.55 44,206 2.09
Schedule of Subordinated debt	(Dollars in thousands) December 31, 2022 2021 Carrying Carrying Issued Amount Amount Rate Amount Issued by Ranking $ $ % $ Date Issued Maturity ENB Financial Corp Subordinated (1)(2) 19,760 19,680 4.00% 20,000 12/30/20 12/30/30 ENB Financial Corp Subordinated (1)(3) 19,636 — 5.75% 20,000 07/22/22 09/30/32 Total 39,396 19,680 (1) The subordinated notes qualify as Tier 2 capital for regulatory capital purposes. (2) ENB Financial Corp has the ability to call the subordinated notes, in whole, or in part, at a redemption price equal to 100% of the principal balance at certain times on or after December 30, 2025. (3) ENB Financial Corp has the ability to call the subordinated notes, in whole, or in part, at a redemption price equal to 100% of the principal balance at certain times on or after July 22, 2027.

Capital Transactions (Tables)

Capital Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Capital Transactions [Abstract]
Schedule of restricted stock	Number of Weighted-Average Restricted Grant Date Stock Units Fair Value Nonvested at December 31, 2021 — — Granted 11,960 $ 16.80 Vested — — Forfeited — — Nonvested at December 31, 2022 11,960 $ 16.80

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of income tax reconciliation	2022 2021 $ % $ % Income tax at statutory rate 3,553 21.0 3,683 21.0 Tax-exempt interest income (1,052 ) (6.2 ) (954 ) (5.4 ) Non-deductible interest expense 89 0.5 47 0.3 Bank-owned life insurance (307 ) (1.8 ) (160 ) (0.9 ) Other 4 0.0 4 0.0 Income tax expense 2,287 13.5 2,620 15.0
Schedule of components of income tax expense	Significant components of income tax expense are as follows: (DOLLARS IN THOUSANDS) Year Ended December 31, 2022 2021 $ $ Current tax expense 2,352 2,605 Deferred tax expense (benefit) (65 ) 15 Income tax expense 2,287 2,620
Schedule of deferred tax assets and liabilities	(DOLLARS IN THOUSANDS) December 31, 2022 2021 $ $ Deferred tax assets Allowance for credit losses 2,972 2,715 Allowance for off-balance sheet extensions of credit 214 191 Net unrealized holding losses on securities available for sale 12,837 — Interest on non-accrual loans 10 6 Other 664 110 Total deferred tax assets 16,697 3,022 Deferred tax liabilities Premises and equipment (936 ) (926 ) Net unrealized holding gains on securities available for sale — (915 ) Mortgage servicing rights (334 ) (193 ) Discount on investment securities (210 ) (114 ) Other (655 ) (129 ) Total deferred tax liabilities (2,135 ) (2,277 ) Net deferred tax assets 14,562 745

Regulatory Matters and Restri_2

Regulatory Matters and Restrictions (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block [Abstract]
Schedule of regulatory capital requirements	CAPITAL LEVELS To Be Well (DOLLARS IN THOUSANDS) Capitalized Under For Capital Prompt Corrective Actual Adequacy Purposes Action Provision $ % $ % $ % As of December 31, 2022 Total Capital to Risk-Weighted Assets Consolidated 200,191 15.0 N/A N/A N/A N/A Bank 193,076 14.5 106,407 8.0 133,008 10.0 Tier I Capital to Risk-Weighted Assets Consolidated 145,627 10.9 N/A N/A N/A N/A Bank 177,907 13.4 79,805 6.0 106,407 8.0 Common Equity Tier I Capital to Risk-Weighted Assets Consolidated 145,627 10.9 N/A N/A N/A N/A Bank 177,907 13.4 59,854 4.5 86,455 6.5 Tier I Capital to Average Assets Consolidated 145,627 7.6 N/A N/A N/A N/A Bank 177,907 9.3 76,190 4.0 95,238 5.0 As of December 31, 2021 Total Capital to Risk-Weighted Assets Consolidated 166,878 15.6 N/A N/A N/A N/A Bank 162,375 14.9 87,281 8.0 109,101 10.0 Tier I Capital to Risk-Weighted Assets Consolidated 133,848 12.5 N/A N/A N/A N/A Bank 148,735 13.6 65,461 6.0 87,281 8.0 Common Equity Tier I Capital to Risk-Weighted Assets Consolidated 133,848 12.5 N/A N/A N/A N/A Bank 148,735 13.6 49,095 4.5 70,916 6.5 Tier I Capital to Average Assets Consolidated 133,848 8.2 N/A N/A N/A N/A Bank 148,735 9.1 65,721 4.0 81,701 5.0

Transactions with Directors a_2

Transactions with Directors and Officers (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Schedule of loans to related parties	LOANS TO INSIDERS (DOLLARS IN THOUSANDS) Year Ended Year Ended December 31, December 31, 2022 2021 $ $ Balance, beginning of year 194 31 Advances 1,398 40 Repayments (1,614 ) (71 ) Other changes 2,646 194 Balance, end of year 2,624 194

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block [Abstract]
Schedule of ROU Assets and Lease Liabilities	Lease Consolidated Balance Sheets Classification (Dollars in Thousands) Classification December 31, 2022 December 31, 2021 Lease Right-of-Use Assets Operating lease right-of use assets Other Assets $ 3,117 $ 617 Lease Liabilities Operating lease liabilties Other Liabilities $ 3,145 $ 629
Schedule of Operating Leases Weighted-Average Discount Term and Rate	December 31, 2022 December 31, 2021 Weighted-average remaining lease term Operating leases 12.5 years 3.7 years Weighted-average discount rate Operating leases 2.88% 2.82%
Schedule of Maturities of Operating Leases	Lease Payment Schedule (Dollars in Thousands) Operating Leases Twelve Months Ended: December 31, 2023 $ 450 December 31, 2024 455 December 31, 2025 345 December 31, 2026 239 December 31, 2027 228 Thereafter 2,052 Total Future Minimum Lease Payments 3,769 Amounts Representing Interests (624 ) Present Value of Net Future Minimum Lease Payments $ 3,145

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of assets reported at fair value on a recurring basis	December 31, 2022 Level I Level II Level III Total $ $ $ $ U.S. Treasuries 32,657 — — 32,657 U.S. government agencies — 24,787 — 24,787 U.S. agency mortgage-backed securities — 45,307 — 45,307 U. S. agency collateralized mortgage obligations — 27,490 — 27,490 Non-agency MBS/CMO — 50,250 50,250 Asset-backed securities — 73,234 — 73,234 Corporate bonds — 69,631 — 69,631 Obligations of states and political subdivisions — 205,786 — 205,786 Marketable equity securities 9,118 — — 9,118 Total securities 41,775 496,485 — 538,260 December 31, 2021 Level I Level II Level III Total $ $ $ $ U.S. Treasuries 14,813 — — 14,813 U.S. government agencies — 29,021 — 29,021 U.S. agency mortgage-backed securities — 51,988 — 51,988 U. S. agency collateralized mortgage obligations — 31,077 — 31,077 Asset-backed securities — 101,219 — 101,219 Corporate bonds — 82,509 — 82,509 Obligations of states and political subdivisions — 247,466 — 247,466 Marketable equity securities 8,982 — — 8,982 Total securities 23,795 543,280 — 567,075
Schedule of assets measured on a nonrecurring basis	December 31, 2022 Level I Level II Level III Total $ $ $ $ Assets: Impaired Loans — — 4,620 4,620 — — 4,620 4,620 December 31, 2021 Level I Level II Level III Total $ $ $ $ Assets: Impaired Loans — — 3,177 3,177 Total — — 3,177 3,177
Schedule of Level III fair value measurements	December 31, 2022 Fair Value Valuation Unobservable Range Estimate Techniques Input (Weighted Avg) Impaired loans 4,620 Appraisal of collateral (1) Appraisal adjustments (2) 0% to -20% (-20%) Liquidation expenses (2) 0% to -10% (-10%) December 31, 2021 Fair Value Valuation Unobservable Range Estimate Techniques Input (Weighted Avg) Impaired loans 3,177 Appraisal of collateral (1) Appraisal adjustments (2) 0% to -20% (-20%) Liquidation expenses (2) 0% to -10% (-10%) (1) Fair value is generally determined through independent appraisals of the underlying collateral, which generally includes various level III inputs which are not identifiable. (2) Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal.

Disclosures About Fair Value _2

Disclosures About Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Text Block Supplement [Abstract]
Schedule of carrying amount and fair value of financial instruments	December 31, 2022 Quoted Prices in Active Markets Significant Other Significant for Identical Observable Unobservable Carrying Assets Inputs Inputs Amount Fair Value (Level 1) (Level II) (Level III) $ $ $ $ $ Financial Assets: Cash and cash equivalents 37,572 37,572 37,572 — — Regulatory stock 6,670 6,670 6,670 — — Loans held for sale 5,927 5,927 5,927 — — Loans, net of allowance 1,176,966 1,112,400 — — 1,112,400 Mortgage servicing assets 2,030 2,894 — — 2,894 Accrued interest receivable 6,555 6,555 6,555 — — Bank owned life insurance 34,805 34,805 34,805 — — Financial Liabilities: Demand deposits 672,342 672,342 672,342 — — Interest-bearing demand deposits 164,208 164,208 164,208 — — NOW accounts 139,846 139,846 139,846 — — Money market deposit accounts 163,836 163,836 163,836 — — Savings accounts 364,897 364,897 364,897 — — Time deposits 133,829 129,422 — — 129,422 Total deposits 1,638,958 1,634,551 1,505,129 — 129,422 Short-term debt 16,000 15,721 — — 15,721 Long-term debt 58,039 56,431 — — 56,431 Subordinated debt 39,396 35,975 — — 35,975 Accrued interest payable 597 597 597 — — December 31, 2021 Quoted Prices in Active Markets Significant Other Significant for Identical Observable Unobservable Carrying Assets Inputs Inputs Amount Fair Value (Level 1) (Level II) (Level III) $ $ $ $ $ Financial Assets: Cash and cash equivalents 158,449 158,449 158,449 — — Regulatory stock 5,380 5,380 5,380 — — Loans held for sale 3,194 3,194 3,194 — — Loans, net of allowance 907,973 914,251 — — 914,251 Mortgage servicing assets 1,768 2,129 — — 2,129 Accrued interest receivable 5,152 5,152 5,152 — — Bank owned life insurance 35,414 35,414 35,414 — — Financial Liabilities: Demand deposits 686,278 686,278 686,278 — — Interest-bearing demand deposits 63,015 63,015 63,015 — — NOW accounts 139,366 139,366 139,366 — — Money market deposit accounts 168,327 168,327 168,327 — — Savings accounts 341,291 341,291 341,291 — — Time deposits 113,936 113,919 — — 113,919 Total deposits 1,512,213 1,512,196 1,398,277 — 113,919 Long-term debt 44,206 43,060 — — 43,060 Subordinated debt 19,680 19,088 — — 19,088 Accrued interest payable 251 251 251 — —

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Abstract]
Schedule of accumulated other comprehensive income (loss)	Unrealized Gains/(Losses) on Securities Available-for-Sale $ Balance at January 1, 2022 3,441 Other comprehensive loss before reclassifications (51,700 ) Amount reclassified from accumulated other comprehensive loss (33 ) Period change (51,733 ) Balance at December 31, 2022 (48,292 ) Balance at January 1, 2021 7,958 Other comprehensive loss before reclassifications (3,940 ) Amount reclassified from accumulated other comprehensive loss (577 ) Period change (4,517 ) Balance at December 31, 2021 3,441 (1) All amounts are net of tax. Related income tax expense or benefit is calculated using a Federal income tax rate of 21%. (2) Amounts in parentheses indicate debits.
Schedule of accumulated other comprehensive income (loss) components	Amount Reclassified from Accumulated Other Comprehensive Income (Loss) For the Year Ended December 31, Affected Line Item 2022 2021 in the Consolidated $ $ Statements of Income Securities available for sale: Net securities gains reclassified into earnings 42 730 Gains on sale of debt securities, net Related income tax expense (9 ) (153 ) Provision for federal income taxes Net effect on accumulated other comprehensive income (loss) for the period 33 577 Total reclassifications for the period 33 577 (1) Amounts in parentheses indicate debits.

Condensed Parent Only Data (Tab

Condensed Parent Only Data (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Condensed Balance Sheet	Condensed Balance Sheets (Parent Company Only) (DOLLARS IN THOUSANDS) December 31, 2022 2021 $ $ Assets Cash 4,601 2,638 Equity securities 1,773 1,743 Equity in bank subsidiary 129,615 152,176 Other assets 768 452 Total assets 136,757 157,009 Liabilities Subordinated debt 39,396 19,680 Other Liabilities 26 41 Total Liabilities 39,422 19,721 Stockholders' Equity Common stock 574 574 Capital surplus 4,437 4,520 Retained earnings 142,677 131,856 Accumulated other comprehensive (loss) income, net of tax (48,292 ) 3,441 Treasury stock (2,061 ) (3,103 ) Total stockholders' equity 97,335 137,288 Total liabilities and stockholders' equity 136,757 157,009
Condensed Statements of Comprehensive Income	Condensed Statements of Comprehensive (Loss) Income (DOLLARS IN THOUSANDS) Year Ended December 31, 2022 2021 $ $ Income Dividend income - investment securities 67 52 Gains (losses) on equity securities, net (32 ) 324 Dividend income 3,810 3,730 Undistributed earnings of bank subsidiary 12,161 11,730 Total income 16,006 15,836 Expense Subordinated debt interest expense 1,311 800 Shareholder expenses 150 132 Other expenses 279 130 Total expense 1,740 1,062 Provision (benefit) for income taxes (365 ) (142 ) Net Income 14,631 14,916 Comprehensive (Loss) Income (37,102 ) 10,399
Condensed Statements of Cash Flows	Condensed Statements of Cash Flows (DOLLARS IN THOUSANDS) Year Ended December 31, 2022 2021 Cash Flows from Operating Activities: $ $ Net Income 14,631 14,916 Equity in undistributed earnings of subsidiaries (12,161 ) (11,730 ) Losses (gains) on equity securities, net 32 (324 ) Net amortization of subordinated debt fees 116 79 Net increase in other assets (316 ) (287 ) Net decrease in other liabilities (15 ) (404 ) Net cash provided by operating activities 2,287 2,250 Cash Flows from Investing Activities: Proceeds from sales of equity securities 151 460 Purchases of equity securities (213 ) (950 ) Net cash used for investing activities (62 ) (490 ) Cash Flows from Financing Activities: Proceeds from sale of treasury stock 1,064 885 Proceeds from issuance of subordinated debt 19,600 — Dividend to bank subsidiary (17,000 ) (3,500 ) Treasury stock purchased (116 ) (482 ) Dividends paid (3,810 ) (3,730 ) Net cash used for financing activities (262 ) (6,827 ) Cash and Cash Equivalents: Net change in cash and cash equivalents 1,963 (5,067 ) Cash and cash equivalents at beginning of period 2,638 7,705 Cash and cash equivalents at end of period 4,601 2,638

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) [Line Items]
Unrealized losses	10%
Loss ratio one year	60%
Loss ratio two year	30%
Loss ratio three year	10%
Allowance for off-balance sheet extensions of credit (in Dollars)	$ 1,017,000	$ 910,000
Mortgage servicing rights (in Dollars)	2,030,000	1,768,000
Cash surrender value (in Dollars)	$ 34,805,000	$ 35,414,000
401(K) Plan [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Employer matching contribution, matching percentage	50%
Employer contribution percentage	5%
Employer matching contribution, maximum percentage of employee pay	2.50%
Working hour in a calender year	1,000
401(K) Plan [Member] | Non-Elective contribution [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Employer contribution percentage	3%
401(K) Plan [Member] | Minimum [Member] | Non-Elective contribution [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Employer contribution percentage	2%
401(K) Plan [Member] | Maximum [Member] | Non-Elective contribution [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Employer contribution percentage	3%
Buildings and improvements [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Useful life	15 years
Buildings and improvements [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Useful life	39 years
Furniture and Equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Useful life	4 years
Furniture and Equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Useful life	10 years

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of mortgage servicing rights - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Mortgage Servicing Rights Abstract
Beginning Balance	$ 1,768	$ 1,076
Ending Balance	2,030	1,768
Additions	344	877
Amortization	(22)	(48)
Disposals	$ (60)	$ (137)

Securities (Details)

Securities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Available for sale debt securities	$ 116,179,000	$ 94,283,000
Pledged securities	107,071,000	96,521,000
Proceeds from repurchase of equity	$ 151,000	$ 460,000

Securities (Details) - Schedule

Securities (Details) - Schedule of amortized cost and fair value of securities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 590,271	$ 553,737
Gross Unrealized Gains	36	7,680
Gross Unrealized Losses	(61,165)	(3,324)
Fair Value	529,142	558,093
U.S. Treasuries [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	35,737	14,821
Gross Unrealized Gains		14
Gross Unrealized Losses	(3,080)	(22)
Fair Value	32,657	14,813
U.S. Government Agencies [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	27,605	29,613
Gross Unrealized Gains		50
Gross Unrealized Losses	(2,818)	(642)
Fair Value	24,787	29,021
U.S. Agency Mortgage-Backed Securities [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	49,939	51,964
Gross Unrealized Gains		502
Gross Unrealized Losses	(4,632)	(478)
Fair Value	45,307	51,988
U.S. Agency Collateralized Mortgage Obligations [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	30,193	30,917
Gross Unrealized Gains		241
Gross Unrealized Losses	(2,703)	(81)
Fair Value	27,490	31,077
Non-Agency MBS/CMO [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	53,900
Gross Unrealized Gains
Gross Unrealized Losses	(3,650)
Fair Value	50,250
Asset-Backed Securities [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	76,110	100,998
Gross Unrealized Gains	16	605
Gross Unrealized Losses	(2,892)	(384)
Fair Value	73,234	101,219
Corporate Bonds [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	76,685	82,617
Gross Unrealized Gains	10	420
Gross Unrealized Losses	(7,064)	(528)
Fair Value	69,631	82,509
Obligations of States and Political Subdivisions [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	240,102	242,807
Gross Unrealized Gains	10	5,848
Gross Unrealized Losses	(34,326)	(1,189)
Fair Value	$ 205,786	$ 247,466

Securities (Details) - Schedu_2

Securities (Details) - Schedule of contractual maturity of debt securities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Contractual Maturity Of Debt Securities Abstract
Due in one year or less, Amortized Cost	$ 20,212
Due in one year or less, Fair Value	19,938
Due after one year through five years, Amortized Cost	96,643
Due after one year through five years, Fair Value	88,443
Due after five years through ten years, Amortized Cost	99,529
Due after five years through ten years, Fair Value	86,492
Due after ten years, Amortized Cost	373,887
Due after ten years, Fair Value	334,269
Total debt securities, Amortized Cost	590,271
Total debt securities, Fair Value	$ 529,142	$ 558,093

Securities (Details) - Schedu_3

Securities (Details) - Schedule of proceeds and gains and losses on securities available for sale - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Proceeds And Gains And Losses On Securities Available For Sale Abstract
Proceeds from sales	$ 28,590	$ 79,019
Gross realized gains	191	809
Gross realized losses	$ 149	$ 79

Securities (Details) - Schedu_4

Securities (Details) - Schedule of temporary impairments of securities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Securities (Details) - Schedule of temporary impairments of securities [Line Items]
Less than 12 months, Fair Value	$ 254,255	$ 225,035
Less than 12 months, Gross Unrealized Losses	(20,231)	(2,984)
More than 12 months, Fair Value	258,687	21,647
More than 12 months, Gross Unrealized Losses	(40,934)	(340)
Total, Fair Value	512,942	246,682
Total, Gross Unrealized Losses	(61,165)	(3,324)
U.S. Treasuries [Member]
Securities (Details) - Schedule of temporary impairments of securities [Line Items]
Less than 12 months, Fair Value	19,721	4,959
Less than 12 months, Gross Unrealized Losses	(1,169)	(22)
More than 12 months, Fair Value	12,936
More than 12 months, Gross Unrealized Losses	(1,911)
Total, Fair Value	32,657	4,959
Total, Gross Unrealized Losses	(3,080)	(22)
U.S. Government Agencies [Member]
Securities (Details) - Schedule of temporary impairments of securities [Line Items]
Less than 12 months, Fair Value	1,953	16,386
Less than 12 months, Gross Unrealized Losses	(52)	(519)
More than 12 months, Fair Value	21,634	7,375
More than 12 months, Gross Unrealized Losses	(2,766)	(123)
Total, Fair Value	23,587	23,761
Total, Gross Unrealized Losses	(2,818)	(642)
U.S. Agency Mortgage-Backed Securities [Member]
Securities (Details) - Schedule of temporary impairments of securities [Line Items]
Less than 12 months, Fair Value	24,667	24,090
Less than 12 months, Gross Unrealized Losses	(1,653)	(468)
More than 12 months, Fair Value	20,640	2,458
More than 12 months, Gross Unrealized Losses	(2,979)	(10)
Total, Fair Value	45,307	26,548
Total, Gross Unrealized Losses	(4,632)	(478)
U.S. Agency Collateralized Mortgage Obligations [Member]
Securities (Details) - Schedule of temporary impairments of securities [Line Items]
Less than 12 months, Fair Value	9,984	14,206
Less than 12 months, Gross Unrealized Losses	(500)	(66)
More than 12 months, Fair Value	17,453	2,965
More than 12 months, Gross Unrealized Losses	(2,203)	(15)
Total, Fair Value	27,437	17,171
Total, Gross Unrealized Losses	(2,703)	(81)
Non-Agency MBS/CMO [Member]
Securities (Details) - Schedule of temporary impairments of securities [Line Items]
Less than 12 months, Fair Value	50,250
Less than 12 months, Gross Unrealized Losses	(3,650)
More than 12 months, Fair Value
More than 12 months, Gross Unrealized Losses
Total, Fair Value	50,250
Total, Gross Unrealized Losses	(3,650)
Asset-backed Securities [Member]
Securities (Details) - Schedule of temporary impairments of securities [Line Items]
Less than 12 months, Fair Value	29,283	50,466
Less than 12 months, Gross Unrealized Losses	(1,028)	(338)
More than 12 months, Fair Value	42,032	2,826
More than 12 months, Gross Unrealized Losses	(1,864)	(46)
Total, Fair Value	71,315	53,292
Total, Gross Unrealized Losses	(2,892)	(384)
Corporate Bonds [Member]
Securities (Details) - Schedule of temporary impairments of securities [Line Items]
Less than 12 months, Fair Value	15,197	44,907
Less than 12 months, Gross Unrealized Losses	(1,230)	(528)
More than 12 months, Fair Value	43,417
More than 12 months, Gross Unrealized Losses	(5,834)
Total, Fair Value	58,614	44,907
Total, Gross Unrealized Losses	(7,064)	(528)
Obligations of States and Political Subdivisions [Member]
Securities (Details) - Schedule of temporary impairments of securities [Line Items]
Less than 12 months, Fair Value	103,200	70,021
Less than 12 months, Gross Unrealized Losses	(10,949)	(1,043)
More than 12 months, Fair Value	100,575	6,023
More than 12 months, Gross Unrealized Losses	(23,377)	(146)
Total, Fair Value	203,775	76,044
Total, Gross Unrealized Losses	$ (34,326)	$ (1,189)

Securities (Details) - Schedu_5

Securities (Details) - Schedule of amortized cost, gross unrealized gains and losses, and fair value of equity securities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
CRA-Qualified Mutual Funds [Member]
Securities (Details) - Schedule of amortized cost, gross unrealized gains and losses, and fair value of equity securities [Line Items]
Amortized Cost	$ 7,345	$ 7,240
Gross Unrealized Gains
Gross Unrealized Losses
Fair Value	7,345	7,240
Bank Stocks [Member]
Securities (Details) - Schedule of amortized cost, gross unrealized gains and losses, and fair value of equity securities [Line Items]
Amortized Cost	1,685	1,570
Gross Unrealized Gains	162	184
Gross Unrealized Losses	(74)	(12)
Fair Value	1,773	1,742
Equity Securities [Member]
Securities (Details) - Schedule of amortized cost, gross unrealized gains and losses, and fair value of equity securities [Line Items]
Amortized Cost	9,030	8,810
Gross Unrealized Gains	162	184
Gross Unrealized Losses	(74)	(12)
Fair Value	$ 9,118	$ 8,982

Securities (Details) - Schedu_6

Securities (Details) - Schedule of net gains and losses on equity investments recognized in earnings - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Net Gains And Losses On Equity Investments Recognized In Earnings Abstract
Net gains (losses) recognized in equity securities during the period	$ (32)	$ 324
Less: Net gains realized on the sale of equity securities during the period	(52)	(99)
Unrealized gains (losses) recognized in equity securities held at reporting date	$ (84)	$ 225

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Real estate loans serviced	$ 298,375,000	$ 289,263,000
Troubled debt restructuring loan	442,000
Consumer real estate sector	$ 1,600,000
Residential mortgage loans, term	2 years
Ending balance of allowance	$ 1,220,000
Ending balance of allowance, percentage	9.40%
Allowance as a percentage	1.19%	1.40%
Specific allocation	$ 1,100,000

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses (Details) - Schedule of loan portfolio by category - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		$ 1,188,453	$ 919,149
Deferred loan costs, net		2,664	1,755
Allowance for credit losses		(14,151)	(12,931)	$ (12,327)
Total net loans		1,176,966	907,973
Construction [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses			19,639
1-4 Family Residential Mortgages [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		410,301	317,037
Home equity loans [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		11,937	11,181
Home equity lines of credit [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		98,349	75,698
Commercial mortgages [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		518,783	400,760
Commercial mortgages [Member] | Mortgages [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		210,823	177,396
Commercial mortgages [Member] | Agricultural Sector [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		221,167	203,725
Commercial mortgages [Member] | Construction [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		86,793	19,639
Consumer Real Estate [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses	[1]	520,587	403,916
Allowance for credit losses		(5,442)	(3,834)	(3,449)
Consumer Real Estate [Member] | 1-4 Family Residential Mortgages [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses	[1]	410,301	317,037
Consumer Real Estate [Member] | Home equity loans [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses	[1]	11,937	11,181
Consumer Real Estate [Member] | Home equity lines of credit [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses	[1]	98,349	75,698
Commercial and industrial [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		210,823	177,396
Commercial and industrial [Member] | Agricultural Sector [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		27,122	20,717
Commercial and industrial [Member] | Construction [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		86,793
Commercial and industrial [Member] | Commercial and industrial [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		87,528	65,615
Commercial and industrial [Member] | ComTax-free loans [Member]mercial and Industrial Sector [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		28,664	23,009
Commercial and industrial [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		143,314	109,341
Allowance for credit losses		(2,151)	(2,112)	(1,972)
Consumer Real Estate [Member]
Commercial real estate
Gross loans prior to deferred costs and allowance for loan losses		5,769	5,132
Allowance for credit losses		$ (67)	$ (87)	$ (52)
[1]Real estate loans serviced for others, which are not included in the Consolidated Balance Sheets, totaled $298,375,000 and $289,263,000  as of December 31, 2022, and 2021, respectively.

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses (Details) - Schedule of credit risk profile by internally assigned grade - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Total	$ 662,097	$ 510,101
Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	649,069	479,230
Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	6,544	15,827
Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	6,484	15,044
Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Unlikely to be Collected Financing Receivable [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Agriculture Mortgages [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	221,167	203,725
Agriculture Mortgages [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	214,905	192,943
Agriculture Mortgages [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	1,966	2,542
Agriculture Mortgages [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	4,296	8,240
Agriculture Mortgages [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Agriculture Mortgages [Member] | Unlikely to be Collected Financing Receivable [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Construction [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	86,793	19,639
Construction [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	83,240	13,544
Construction [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	3,553	6,095
Construction [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Construction [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Construction [Member] | Unlikely to be Collected Financing Receivable [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Commercial and Industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	87,528	65,615
Commercial and Industrial [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	85,977	57,214
Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	893	4,657
Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	658	3,744
Commercial and Industrial [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Commercial and Industrial [Member] | Unlikely to be Collected Financing Receivable [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Tax-free Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	28,664	23,009
Tax-free Loans [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	28,664	23,009
Tax-free Loans [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Tax-free Loans [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Tax-free Loans [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Tax-free Loans [Member] | Unlikely to be Collected Financing Receivable [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Agriculture Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	27,122	20,717
Agriculture Loans [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	26,749	19,980
Agriculture Loans [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	132	90
Agriculture Loans [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	241	647
Agriculture Loans [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Agriculture Loans [Member] | Unlikely to be Collected Financing Receivable [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Commercial Mortgages [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	210,823	177,396
Commercial Mortgages [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	209,534	172,540
Commercial Mortgages [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total		2,443
Commercial Mortgages [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	1,289	2,413
Commercial Mortgages [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total
Commercial Mortgages [Member] | Unlikely to be Collected Financing Receivable [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses (Details) - Schedule of credit risk profile by payment performance - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Total	$ 526,355	$ 409,048
Performing [Member]
Financing Receivable, Past Due [Line Items]
Total	525,539	408,694
Non-performing [Member]
Financing Receivable, Past Due [Line Items]
Total	816	354
Home Equity Loans [Member]
Financing Receivable, Past Due [Line Items]
Total	11,937	11,181
Home Equity Loans [Member] | Performing [Member]
Financing Receivable, Past Due [Line Items]
Total	11,598	11,181
Home Equity Loans [Member] | Non-performing [Member]
Financing Receivable, Past Due [Line Items]
Total	339
Home Equity Lines of Credit [Member]
Financing Receivable, Past Due [Line Items]
Total	98,349	75,698
Home Equity Lines of Credit [Member] | Performing [Member]
Financing Receivable, Past Due [Line Items]
Total	98,349	75,659
Home Equity Lines of Credit [Member] | Non-performing [Member]
Financing Receivable, Past Due [Line Items]
Total		39
Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total	5,768	5,132
Consumer [Member] | Performing [Member]
Financing Receivable, Past Due [Line Items]
Total	5,738	5,132
Consumer [Member] | Non-performing [Member]
Financing Receivable, Past Due [Line Items]
Total	30
1-4 Family Residential Mortgages [Member]
Financing Receivable, Past Due [Line Items]
Total	410,301	317,037
1-4 Family Residential Mortgages [Member] | Performing [Member]
Financing Receivable, Past Due [Line Items]
Total	409,854	316,722
1-4 Family Residential Mortgages [Member] | Non-performing [Member]
Financing Receivable, Past Due [Line Items]
Total	$ 447	$ 315

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	$ 5,464	$ 4,760
Current	1,182,989	914,389
Total Loans Receivable	1,188,453	919,149
Loans Receivable > 90 Days and Accruing	169	325
30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	1,096	1,802
60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	21	77
Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	4,347	2,881
Construction [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Current		19,639
Total Loans Receivable		19,639
Loans Receivable > 90 Days and Accruing
Construction [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Construction [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Construction [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
1-4 family residential mortgages [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	1,352	1,847
Current	408,949	315,190
Total Loans Receivable	410,301	317,037
Loans Receivable > 90 Days and Accruing	139	276
1-4 family residential mortgages [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	905	1,464
1-4 family residential mortgages [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due		68
1-4 family residential mortgages [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	447	315
Home equity loans [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	356	19
Current	11,581	11,162
Total Loans Receivable	11,937	11,181
Loans Receivable > 90 Days and Accruing
Home equity loans [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	17	19
Home equity loans [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Home equity loans [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	339
Home equity lines of credit [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	181	39
Current	98,168	75,659
Total Loans Receivable	98,349	75,698
Loans Receivable > 90 Days and Accruing		39
Home equity lines of credit [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	165
Home equity lines of credit [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	16
Home equity lines of credit [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due		39
Commercial and industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	190	438
Current	87,338	65,177
Total Loans Receivable	87,528	65,615
Loans Receivable > 90 Days and Accruing		10
Commercial and industrial [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due		43
Commercial and industrial [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Commercial and industrial [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	190	395
Tax-free loans [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Current	28,664	23,009
Total Loans Receivable	28,664	23,009
Loans Receivable > 90 Days and Accruing
Tax-free loans [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Tax-free loans [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Tax-free loans [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Agriculture loans [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due		119
Current	27,122	20,598
Total Loans Receivable	27,122	20,717
Loans Receivable > 90 Days and Accruing
Agriculture loans [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Agriculture loans [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due		9
Agriculture loans [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due		110
Commercial mortgages [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	554	206
Current	210,269	177,190
Total Loans Receivable	210,823	177,396
Loans Receivable > 90 Days and Accruing
Commercial mortgages [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due		22
Commercial mortgages [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Commercial mortgages [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	554	184
Commercial mortgages [Member] | Construction [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Current	86,793
Total Loans Receivable	86,793
Loans Receivable > 90 Days and Accruing
Commercial mortgages [Member] | Construction [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Commercial mortgages [Member] | Construction [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Commercial mortgages [Member] | Construction [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Agriculture mortgages [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	2,787	2,070
Current	218,380	201,655
Total Loans Receivable	221,167	203,725
Loans Receivable > 90 Days and Accruing
Agriculture mortgages [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due		232
Agriculture mortgages [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due
Agriculture mortgages [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	2,787	1,838
Consumer [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	44	22
Current	5,725	5,110
Total Loans Receivable	5,769	5,132
Loans Receivable > 90 Days and Accruing	30
Consumer [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	9	22
Consumer [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	5
Consumer [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of aging of loans receivable [Line Items]
Total Past Due	$ 30

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses (Details) - Schedule of non-accrual loans by loan class - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Commercial real estate
Total	$ 4,178	$ 2,556
Commercial mortgages [Member]
Commercial real estate
Total	554	184
Agriculture mortgages [Member]
Commercial real estate
Total	2,787	1,838
Construction [Member]
Commercial real estate
Total
1-4 family residential mortgages [Member]
Commercial real estate
Total	308	39
Home equity loans [Member]
Commercial real estate
Total	339
Home equity lines of credit [Member]
Commercial real estate
Total
Commercial and industrial [Member]
Commercial real estate
Total	190	385
Tax-free loans [Member]
Commercial real estate
Total
Agriculture loans [Member]
Commercial real estate
Total		110
Consumer [Member]
Commercial real estate
Total

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis [Line Items]
Recorded Investment	$ 4,620,000	$ 2,663,000
Unpaid Principal Balance	4,818,000	2,767,000
Average Recorded Investment	4,289,000	3,885,000
Interest Income Recognized	24,000	160,000
Commercial real estate
Recorded Investment		661,000
Unpaid Principal Balance		670,000
Related Allowance		147,000
Average Recorded Investment		170,000
Interest Income Recognized
Commercial real estate
Recorded Investment	4,620,000	3,324,000
Unpaid Principal Balance	4,818,000	3,437,000
Related Allowance		147,000
Average Recorded Investment	4,289,000	4,055,000
Interest Income Recognized	24,000	160,000
Commercial Real Estate [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis [Line Items]
Recorded Investment		2,278,000
Unpaid Principal Balance		2,329,000
Average Recorded Investment		3,466,000
Interest Income Recognized		160,000
Commercial real estate
Recorded Investment		551,000
Unpaid Principal Balance		559,000
Related Allowance		37,000
Average Recorded Investment		144,000
Interest Income Recognized
Commercial real estate
Recorded Investment	4,430,000	2,829,000
Unpaid Principal Balance	4,619,000	2,888,000
Related Allowance		37,000
Average Recorded Investment	4,129,000	3,610,000
Interest Income Recognized	24,000	160,000
Commercial Real Estate [Member] | Commercial mortgages [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis [Line Items]
Recorded Investment	1,201,000
Unpaid Principal Balance	1,271,000
Related Allowance
Average Recorded Investment	779,000
Interest Income Recognized
Commercial real estate
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Commercial Real Estate [Member] | Agriculture mortgages [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis [Line Items]
Recorded Investment	3,229,000
Unpaid Principal Balance	3,348,000
Average Recorded Investment	3,350,000
Interest Income Recognized	24,000
Commercial real estate
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Commercial Real Estate [Member] | Construction [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis [Line Items]
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Commercial real estate
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Commercial Real Estate [Member] | Commercial mortgages [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis [Line Items]
Recorded Investment		223,000
Unpaid Principal Balance		263,000
Average Recorded Investment		2,153,000
Interest Income Recognized		106,000
Commercial real estate
Recorded Investment
Unpaid Principal Balance
Related Allowance
Average Recorded Investment
Interest Income Recognized
Commercial real estate
Recorded Investment	1,201,000	223,000
Unpaid Principal Balance	1,271,000	263,000
Related Allowance
Average Recorded Investment	779,000	2,153,000
Interest Income Recognized		106,000
Commercial Real Estate [Member] | Agriculture mortgages [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis [Line Items]
Recorded Investment		2,055,000
Unpaid Principal Balance		2,066,000
Average Recorded Investment		1,313,000
Interest Income Recognized		54,000
Commercial real estate
Recorded Investment		551,000
Unpaid Principal Balance		559,000
Related Allowance		37,000
Average Recorded Investment		144,000
Commercial real estate
Recorded Investment	3,229,000	2,606,000
Unpaid Principal Balance	3,348,000	2,625,000
Related Allowance		37,000
Average Recorded Investment	3,350,000	1,457,000
Interest Income Recognized	24,000	54,000
Total commercial real estate [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis [Line Items]
Recorded Investment	4,430,000
Unpaid Principal Balance	4,619,000
Related Allowance
Average Recorded Investment	4,129,000
Interest Income Recognized	24,000
Commercial and industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis [Line Items]
Recorded Investment	190,000	385,000
Unpaid Principal Balance	199,000	438,000
Related Allowance
Average Recorded Investment	160,000	419,000
Interest Income Recognized
Commercial real estate
Recorded Investment		385,000
Unpaid Principal Balance		438,000
Average Recorded Investment		419,000
Commercial and industrial [Member] | Agriculture loans [Member]
Commercial real estate
Recorded Investment		110,000
Unpaid Principal Balance		111,000
Related Allowance		110,000
Average Recorded Investment		26,000
Total commercial and industrial [Member]
Loans and Allowance for Credit Losses (Details) - Schedule of impaired loan analysis [Line Items]
Recorded Investment	190,000	385,000
Unpaid Principal Balance	199,000	438,000
Average Recorded Investment	160,000	419,000
Commercial real estate
Recorded Investment		110,000
Unpaid Principal Balance		111,000
Related Allowance		110,000
Average Recorded Investment		26,000
Interest Income Recognized
Commercial real estate
Recorded Investment	190,000	495,000
Unpaid Principal Balance	199,000	549,000
Related Allowance		110,000
Average Recorded Investment	$ 160,000	445,000
Agriculture loans [Member]
Commercial real estate
Recorded Investment		110,000
Unpaid Principal Balance		111,000
Related Allowance		110,000
Average Recorded Investment		$ 26,000

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses (Details) - Schedule of allowance for credit losses and recorded investment in loans receivable - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Allowance for credit losses:
Beginning balance	$ 12,931	$ 12,327
Charge-offs	(147)	(55)
Recoveries	67	184
Provision	1,300	475
Ending balance	14,151	12,931
Ending balance: individually evaluated for impairment		147
Ending balance: collectively evaluated for impairment	14,151	12,784
Loans Receivable [Member]
Allowance for credit losses:
Beginning balance	919,149
Ending balance	1,188,453	919,149
Ending balance: individually evaluated for impairment	4,620	3,324
Ending balance: collectively evaluated for impairment	1,183,833	915,825
Commercial Real Estate [Member]
Allowance for credit losses:
Beginning balance	6,263	6,329
Charge-offs	(84)
Recoveries	10	109
Provision	(115)	(175)
Ending balance	6,074	6,263
Ending balance: individually evaluated for impairment		37
Ending balance: collectively evaluated for impairment	6,074	6,226
Commercial Real Estate [Member] | Loans Receivable [Member]
Allowance for credit losses:
Beginning balance	400,760
Ending balance	518,783	400,760
Ending balance: individually evaluated for impairment	4,430	2,829
Ending balance: collectively evaluated for impairment	514,353	397,931
Consumer Real Estate [Member]
Allowance for credit losses:
Beginning balance	3,834	3,449
Charge-offs		(20)
Recoveries	10	2
Provision	1,598	403
Ending balance	5,442	3,834
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	5,442	3,834
Consumer Real Estate [Member] | Loans Receivable [Member]
Allowance for credit losses:
Beginning balance	403,916
Ending balance	520,587	403,916
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	520,587	403,916
Commercial and Industrial [Member]
Allowance for credit losses:
Beginning balance	2,112	1,972
Charge-offs	(44)
Recoveries	42	56
Provision	41	84
Ending balance	2,151	2,112
Ending balance: individually evaluated for impairment		110
Ending balance: collectively evaluated for impairment	2,151	2,002
Commercial and Industrial [Member] | Loans Receivable [Member]
Allowance for credit losses:
Beginning balance	109,341
Ending balance	143,314	109,341
Ending balance: individually evaluated for impairment	190	495
Ending balance: collectively evaluated for impairment	143,124	108,846
Consumer [Member]
Allowance for credit losses:
Beginning balance	87	52
Charge-offs	(19)	(35)
Recoveries	5	17
Provision	(6)	53
Ending balance	67	87
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	67	87
Consumer [Member] | Loans Receivable [Member]
Allowance for credit losses:
Beginning balance	5,132
Ending balance	5,769	5,132
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	5,769	5,132
Unallocated [Member]
Allowance for credit losses:
Beginning balance	635	525
Charge-offs
Recoveries
Provision	(218)	110
Ending balance	417	635
Ending balance: individually evaluated for impairment
Ending balance: collectively evaluated for impairment	$ 417	$ 635

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,335,000	$ 1,320,000

Premises and Equipment (Detai_2

Premises and Equipment (Details) - Schedule of Premises and Equipment and Accumulated Depreciation - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 47,451	$ 46,541
Less accumulated depreciation	(22,118)	(22,065)
Premises and equipment, net	25,333	24,476
Land [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	5,043	5,043
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	30,780	30,265
Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	10,330	10,864
Construction in process [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 1,298	$ 369

Regulatory Stock (Details)

Regulatory Stock (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Regulatory Stock [Abstract]
Federal home loan bank rate	0.10%
Asset value plus additional rate	4%
Federal home loan bank	$ 5,552,000	$ 4,742,000
Federal home loan bank quarterly dividend yield, annualized on activity stock	7.25%
Federal Home Loan Bank quarterly dividend yield, annualized on membership stock	3.25%
Federal reserve bank stock	$ 1,081,000	601,000
Atlantic community bankers' bank stock	$ 37,000	$ 37,000

Deposits (Details) - Schedule o

Deposits (Details) - Schedule of deposits by major classifications - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deposits (Details) - Schedule of deposits by major classifications [Line Items]
Non-interest bearing demand	$ 672,342	$ 686,278
Interest-bearing demand	164,208	63,015
NOW accounts	139,846	139,366
Money market deposit accounts	163,836	168,327
Savings accounts	364,897	341,291
Time deposits under $250,000	124,144	105,615
Time deposits of $250,000 or more	9,685	8,321
Total deposits	$ 1,638,958	$ 1,512,213

Deposits (Details) - Schedule_2

Deposits (Details) - Schedule of maturities of time deposits $ in Thousands	Dec. 31, 2022 USD ($)
Schedule Of Maturities Of Time Deposits Abstract
2023	$ 55,614
2024	33,223
2025	24,081
2026	17,500
2027	3,411
Total	$ 133,829

Short Term Borrowings (Details)

Short Term Borrowings (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Federal Fund Lines [Member]
Short Term Borrowings (Details) [Line Items]
Amount of borrowings available	$ 32
FRB Discount Window [Member]
Short Term Borrowings (Details) [Line Items]
Amount of borrowings available	$ 52.6	$ 28.3

Short Term Borrowings (Detail_2

Short Term Borrowings (Details) - Schedule of Short-Term Borrowings - Short-term Borrowings [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short Term Borrowings (Details) - Schedule of Short-Term Borrowings [Line Items]
Total short-term borrowings outstanding at year end	$ 16,000
Average interest rate at year end	3%
Maximum outstanding at any month end	$ 24,000
Average amount outstanding for the year	$ 13,336	$ 22
Weighted-average interest rate for the year	2.29%	0.25%

Other Borrowed Funds (Details)

Other Borrowed Funds (Details) - Federal Home Loan Bank Advances [Member] $ in Millions	Dec. 31, 2022 USD ($)
Other Borrowed Funds (Details) [Line Items]
Maximum borrowing capacity	$ 575.7
Remaining borrowing capacity	$ 505.7

Other Borrowed Funds (Details)

Other Borrowed Funds (Details) - Schedule of Maturities of FHLB borrowings - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Federal Home Loan Bank, Advances [Line Items]
Maturity Year	Total other borrowings
Federal Home Loan Bank Advances	$ 58,039	$ 44,206
Weighted- Average Rate %	2.55%	2.09%
FHLB Fixed Rate Loans 1 [Member]
Federal Home Loan Bank, Advances [Line Items]
Maturity Year	2023
Federal Home Loan Bank Advances	$ 13,816	$ 13,816
Weighted- Average Rate %	2.77%	2.77%
FHLB Fixed Rate Loans 2 [Member]
Federal Home Loan Bank, Advances [Line Items]
Maturity Year	2024
Federal Home Loan Bank Advances	$ 17,406	$ 17,407
Weighted- Average Rate %	2.02%	2.02%
FHLB Fixed Rate Loans 3 [Member]
Federal Home Loan Bank, Advances [Line Items]
Maturity Year	2025
Federal Home Loan Bank Advances	$ 12,984	$ 12,983
Weighted- Average Rate %	1.47%	1.47%
FHLB Fixed Rate Loans 4 [Member]
Federal Home Loan Bank, Advances [Line Items]
Maturity Year	2026
Federal Home Loan Bank Advances
Weighted- Average Rate %
FHLB Fixed Rate Loans 5 [Member]
Federal Home Loan Bank, Advances [Line Items]
Maturity Year	2027
Federal Home Loan Bank Advances	$ 13,833
Weighted- Average Rate %	4.01%

Other Borrowed Funds (Details_2

Other Borrowed Funds (Details) - Schedule of Subordinated debt - Subordinated Debt [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Subordinated Borrowing [Line Items]
Carrying Total Amount		$ 39,396	$ 19,680
ENB Financial Corp [Member]
Subordinated Borrowing [Line Items]
Issued by		ENB Financial Corp
Ranking	[1],[2]	Subordinated
Carrying Total Amount		$ 19,760	19,680
Rate %		4%
Issued Amount		$ 20,000
Date Issued		Dec. 30, 2020
Maturity		Dec. 30, 2030
ENB Financial Corp [Member]
Subordinated Borrowing [Line Items]
Issued by		ENB Financial Corp
Ranking	[2],[3]	Subordinated
Carrying Total Amount		$ 19,636
Rate %		5.75%
Issued Amount		$ 20,000
Date Issued		Jul. 22, 2022
Maturity		Sep. 30, 2032
[1]ENB Financial Corp has the ability to call the subordinated notes, in whole, or in part, at a redemption price equal to 100% of the principal balance at certain times on or after December 30, 2025.[2]The subordinated notes qualify as Tier 2 capital for regulatory capital purposes.[3]ENB Financial Corp has the ability to call the subordinated notes, in whole, or in part, at a redemption price equal to 100% of the principal balance at certain times on or after July 22, 2027.

Capital Transactions (Details)

Capital Transactions (Details) - USD ($)	12 Months Ended		216 Months Ended	264 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2022	Oct. 21, 2020
Capital Transactions (Details) [Line Items]
Common stock, shares outstanding					200,000
Repurchased shares	39,356
Repurchased shares, value (in Dollars)	$ 785,000
Weighted-average cost per share of shares repurchased (in Dollars per share)	$ 19.95
Share discount via stock purchase plan	15%		15%	15%
Shares issued under Employee Stock Purchase Plan (ESPP)	39,617	25,982		303,853
Shares issued under Dividend Reinvestment Plan (DRP)	14,170	12,227	243,623
Shares issued under directors' stock purchase plan	4,245	2,417		44,194
Treasury stock issued, shares	58,032	40,626
Employee stock purchase plan	The initial term of each employment agreement is three (3) years beginning on October 28, 2022. Each employment agreement shall automatically renew for additional three (3) year terms at the end of the initial three (3) year term and at the end of each three (3) year renewal of the employment agreement unless notice to terminate is given by either party at least one hundred eighty (180) days prior to the expiration of the initial term or any renewal term of the employment agreement. If proper notice to terminate is not given, each employment agreement shall renew for an additional three (3) years. Further, in consideration of entering into the employment agreements, the employees each received restricted stock units. Each restricted stock unit represents a contingent right to receive one share of Corporation common stock. The restricted stock units vest at a rate of 33 1/3% on each anniversary of the date of grant. The product of the number of shares granted and the grant date market price of the Corporation’s common stock determines the fair value of the restricted shares which is expensed over the vesting period.
Stock-based compensation expense (in Dollars)	$ 11,000
Restricted stock amount (in Dollars)	$ 167,000
Treasury Stock [Member]
Capital Transactions (Details) [Line Items]
Treasury stock issued, shares	58,033	40,626

Capital Transactions (Details)

Capital Transactions (Details) - Schedule of restricted stock	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Schedule Of Restricted Stock Abstract
Number of Restricted Stock Units, Nonvested at beginning | shares
Weighted-Average Grant Date Fair Value, Nonvested at beginning | $ / shares
Number of Restricted Stock Units, Granted | shares	11,960
Weighted-Average Grant Date Fair Value, Granted | $ / shares	$ 16.8
Number of Restricted Stock Units, Vested | shares
Weighted-Average Grant Date Fair Value, Vested | $ / shares
Number of Restricted Stock Units, Forfeited | shares
Weighted-Average Grant Date Fair Value, Forfeited | $ / shares
Number of Restricted Stock Units, Nonvested at ending | shares	11,960
Weighted-Average Grant Date Fair Value, Nonvested at ending | $ / shares	$ 16.8

Retirement Plans (Details)

Retirement Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
401(K) Plan [Member]
Retirement Plans (Details) [Line Items]
Eligible employee’s compensation	2.50%
Eligible employee’s percentage	5%
401(K) Plan [Member] | Non-Elective contribution [Member]
Retirement Plans (Details) [Line Items]
Eligible employee’s percentage	3%
401(K) Plan [Member] | Minimum [Member] | Non-Elective contribution [Member]
Retirement Plans (Details) [Line Items]
Eligible employee’s percentage	2%
Other Postretirement Benefits Plan [Member]
Retirement Plans (Details) [Line Items]
Eligible employee’s compensation	2.50%
Eligible employee’s compensation description	eligible employee’s compensation, at $0.50 for every $1.00
Eligible employee’s percentage	5%
Corporation’s cost	$ 447,000	$ 423,000
Other Postretirement Benefits Plan [Member] | Participants Under Age 50 [Member]
Retirement Plans (Details) [Line Items]
Revenue service contribution amounts	20,500	19,500
Other Postretirement Benefits Plan [Member] | Participants Over Age 50 [Member]
Retirement Plans (Details) [Line Items]
Revenue service contribution amounts	27,000	26,000
Total expense	941,000	936,000
Pension Plan [Member]
Retirement Plans (Details) [Line Items]
Covered compensation	$ 305,000	$ 290,000

Deferred Compensation (Details)

Deferred Compensation (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Compensation Related Costs [Abstract]
Life insurance policies, aggregate face amount	$ 3,409,000	$ 3,409,000
Death benefits of life insurance policies	6,787,000	6,843,000
Cash surrender value of life insurance policies	$ 5,275,000	$ 5,270,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of income tax reconciliation - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) - Schedule of income tax reconciliation [Line Items]
Income tax at statutory rate	$ 3,553	$ 3,683
Income tax at statutory rate, rate	21%	21%
Tax-exempt interest income	$ (1,052)	$ (954)
Tax-exempt interest income, rate	(6.20%)	(5.40%)
Non-deductible interest expense	$ 89	$ 47
Non-deductible interest expense, rate	0.50%	0.30%
Bank-owned life insurance	$ (307)	$ (160)
Bank-owned life insurance, rate	(1.80%)	(0.90%)
Other	$ 4	$ 4
Other, rate	0%	0%
Income tax expense	$ 2,287	$ 2,620
Income tax expense, rate	13.50%	15%

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of components of income tax expense - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Details) - Schedule of components of income tax expense [Line Items]
Current tax expense	$ 2,352	$ 2,605
Deferred tax expense (benefit)	(65)	15
Income tax expense	$ 2,287	$ 2,620

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of deferred tax assets and liabilities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets
Allowance for credit losses	$ 2,972	$ 2,715
Allowance for off-balance sheet extensions of credit	214	191
Net unrealized holding losses on securities available for sale	12,837
Interest on non-accrual loans	10	6
Other	664	110
Total deferred tax assets	16,697	3,022
Deferred tax liabilities
Premises and equipment	(936)	(926)
Net unrealized holding gains on securities available for sale		(915)
Mortgage servicing rights	(334)	(193)
Discount on investment securities	(210)	(114)
Other	(655)	(129)
Total deferred tax liabilities	(2,135)	(2,277)
Net deferred tax assets	$ 14,562	$ 745

Regulatory Matters and Restri_3

Regulatory Matters and Restrictions (Details) $ in Millions	Dec. 31, 2022 USD ($)
Regulatory Matters and Restrictions [Abstract]
Small bank holding companies consolidated asset limit	$ 3,000
Retained net profits available to pay dividends	$ 23.9

Regulatory Matters and Restri_4

Regulatory Matters and Restrictions (Details) - Schedule of regulatory capital requirements - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Consolidated [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital	$ 200,191	$ 166,878
Tier 1 Capital	$ 145,627	$ 133,848
Total Capital (to risk-weighted assets) ratio	15%	15.60%
Tier 1 Capital (to average assets) ratio	7.60%	8.20%
Amount of capital for adequacy purposes
Amount of Tier 1 Capital for adequacy purposes
Amount of capital for adequacy purposes, ratio
Amount of Tier 1 Capital for adequacy purposes, ratio
To be well-capitalized
Tier 1 Capital to be well-capitalized
To be well-capitalized, ratio
Tier 1 Capital to be well-capitalized, ratio
Tier I Capital to Risk-Weighted Assets
Tier 1 Capital	$ 145,627	$ 133,848
Tier 1 Capital (to risk-weighted assets) ratio	10.90%	12.50%
Amount of Tier 1 Capital for adequacy purposes
Amount of Tier 1 Capital for adequacy purposes, ratio
Tier 1 Capital to be well-capitalized
Tier 1 Capital to be well-capitalized, ratio
Tier 1 Capital (to average assets) ratio	10.90%	12.50%
Common Equity Tier I Capital to Risk-Weighted Assets
Common Equity Tier I Capital	$ 145,627	$ 133,848
Common Equity Tier I Capital ratio	10.90%	12.50%
Amount of Common Equity Tier 1 Capital for adequacy purposes
Amount of Common Equity Tier 1 Capital for adequacy purposes, ratio
Common Equity Tier 1 Capital to be well-capitalized
Common Equity Tier 1 Capital to be well-capitalized, ratio
Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total Capital	$ 193,076	$ 162,375
Tier 1 Capital	$ 177,907	$ 148,735
Total Capital (to risk-weighted assets) ratio	14.50%	14.90%
Tier 1 Capital (to average assets) ratio	9.30%	9.10%
Amount of capital for adequacy purposes	$ 106,407	$ 87,281
Amount of Tier 1 Capital for adequacy purposes	$ 76,190	$ 65,721
Amount of capital for adequacy purposes, ratio	8%	8%
Amount of Tier 1 Capital for adequacy purposes, ratio	4%	4%
To be well-capitalized	$ 133,008	$ 109,101
Tier 1 Capital to be well-capitalized	$ 95,238	$ 81,701
To be well-capitalized, ratio	10%	10%
Tier 1 Capital to be well-capitalized, ratio	5%	5%
Tier I Capital to Risk-Weighted Assets
Tier 1 Capital	$ 177,907	$ 148,735
Tier 1 Capital (to risk-weighted assets) ratio	13.40%	13.60%
Amount of Tier 1 Capital for adequacy purposes	$ 79,805	$ 65,461
Amount of Tier 1 Capital for adequacy purposes, ratio	6%	6%
Tier 1 Capital to be well-capitalized	$ 106,407	$ 87,281
Tier 1 Capital to be well-capitalized, ratio	8%	8%
Tier 1 Capital (to average assets) ratio	13.40%	13.60%
Common Equity Tier I Capital to Risk-Weighted Assets
Common Equity Tier I Capital	$ 177,907	$ 148,735
Common Equity Tier I Capital ratio	13.40%	13.60%
Amount of Common Equity Tier 1 Capital for adequacy purposes	$ 59,854	$ 49,095
Amount of Common Equity Tier 1 Capital for adequacy purposes, ratio	4.50%	4.50%
Common Equity Tier 1 Capital to be well-capitalized	$ 86,455	$ 70,916
Common Equity Tier 1 Capital to be well-capitalized, ratio	6.50%	6.50%

Transactions with Directors a_3

Transactions with Directors and Officers (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Related party deposit liabilities	$ 1,417,000	$ 2,855,000

Transactions with Directors a_4

Transactions with Directors and Officers (Details) - Schedule of loans to related parties - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Balance, beginning of year	$ 194	$ 31
Advances	1,398	40
Repayments	(1,614)	(71)
Other changes	2,646	194
Balance, end of year	$ 2,624	$ 194

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies (Details) [Line Items]
Commitment to extend credit	$ 596.4	$ 99
Commitments to Extend Credit [Member]
Commitments and Contingencies (Details) [Line Items]
Commitment to extend credit	117.5	378.3
Line of Credit [Member]
Commitments and Contingencies (Details) [Line Items]
Commitment to extend credit	467.8	12.8
Letter of Credit [Member]
Commitments and Contingencies (Details) [Line Items]
Commitment to extend credit	$ 11.1	$ 490.1

Financial Instruments with Co_2

Financial Instruments with Concentrations of Credit Risk (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Legal Lending Limit, percent	15%
Policy lending limit, percent	75%
Legal lending limit	$ 28,961,000	$ 24,356,000
Policy lending limit	21,721,000	18,267,000
Comprises	1,188,453,000	919,149,000
Gross loans outstanding	1,188,500,000	919,100,000
Corporation held	76,700,000
Total corporate securities	$ 76,700,000
Debt [Member] | Credit Availability Concentration Risk [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	19.80%
Residential Real Estate [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Comprises	$ 520,600,000
Gross loans outstanding	$ 66,900,000	$ 403,900,000
Residential Real Estate [Member] | Debt [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	5.60%
Residential Real Estate [Member] | Debt [Member] | Credit Availability Concentration Risk [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	43.80%	43.90%
Commercial Real Estate [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding	$ 518,800,000
Commercial Real Estate [Member] | Debt [Member] | Credit Availability Concentration Risk [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	46.40%
NAICS Dairy Cattle and Milk Production Loans [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding	$ 93,900,000
NAICS Dairy Cattle and Milk Production Loans [Member] | Debt [Member] | Credit Availability Concentration Risk [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	7.90%
NAICS Non-Residential Real Estate Investment Loans [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding	$ 89,100,000
NAICS Non-Residential Real Estate Investment Loans [Member] | Debt [Member] | Credit Availability Concentration Risk [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	7.50%
Total Commercial and Industrial [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding	$ 143,300,000
Commercial and Industrial Tax Free Loans [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding	$ 28,700,000
Commercial and Industrial Tax Free Loans [Member] | Debt [Member] | Credit Availability Concentration Risk [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	2.40%
Obligations of states and political subdivisions - State of Pennsylvania [Member] | Debt [Member] | Credit Availability Concentration Risk [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	18%
Obligations of States and Political Subdivisions - State of Texas [Member] | Debt [Member] | Credit Availability Concentration Risk [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	18%
Obligations of States and Political Subdivisions - States of Texas [Member] | Debt [Member] | Credit Availability Concentration Risk [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	9%
Corporate Bond Securities [Member] | Domestic Destination [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Debt	$ 63,400,000
Corporate Bond Securities [Member] | Foreign Issuers [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Debt	$ 13,300,000
Corporate Bond Securities [Member] | Financial and Brokerage Issuers [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage	63.20%
Debt	$ 48,500,000
Commercial Real Estate Agriculture Mortgages [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Comprises	$ 221,167,000	$ 203,725,000
Commercial Real Estate Agriculture Mortgages [Member] | Debt [Member] | Credit Availability Concentration Risk [Member]
Financial Instruments with Concentrations of Credit Risk (Details) [Line Items]
Gross loans outstanding percentage		22.20%

Leases (Details)

Leases (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Regulatory Matters and Restrictions [Abstract]
Operating leases	$ 326,000	$ 213,000

Leases (Details) - Schedule of

Leases (Details) - Schedule of ROU Assets and Lease Liabilities - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Lease Right-of-Use Assets
Operating lease right-of use assets	$ 3,117	$ 617
Lease Liabilities
Operating lease liabilities	$ 3,145	$ 629

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Operating Leases Weighted-Average Discount Term and Rate	Dec. 31, 2022	Dec. 31, 2021
Weighted-average remaining lease term
Weighted-average remaining lease term Operating leases	12 years 6 months	3 years 8 months 12 days
Weighted-average discount rate
Weighted-average discount rate Operating leases	2.88%	2.82%

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Maturities of Operating Leases $ in Thousands	Dec. 31, 2022 USD ($)
Twelve Months Ended:
December 31, 2023	$ 450
December 31, 2024	455
December 31, 2025	345
December 31, 2026	239
December 31, 2027	228
Thereafter	2,052
Total Future Minimum Lease Payments	3,769
Amounts Representing Interests	(624)
Present Value of Net Future Minimum Lease Payments	$ 3,145

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Impaired loans	$ 4,620,000	$ 3,324,000
Specific allocation		$ 147,000

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of assets reported at fair value on a recurring basis - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value Measurements (Details) - Schedule of assets reported at fair value on a recurring basis [Line Items]
U.S. Treasuries	$ 32,657	$ 14,813
U.S. government agencies	24,787	29,021
U.S. agency mortgage-backed securities	45,307	51,988
U. S. agency collateralized mortgage obligations	27,490	31,077
Non-agency MBS/CMO	50,250
Asset-backed securities	73,234	101,219
Corporate bonds	69,631	82,509
Obligations of states and political subdivisions	205,786	247,466
Marketable equity securities	9,118	8,982
Total securities	538,260	567,075
Level I [Member]
Fair Value Measurements (Details) - Schedule of assets reported at fair value on a recurring basis [Line Items]
U.S. Treasuries	32,657	14,813
U.S. government agencies
U.S. agency mortgage-backed securities
U. S. agency collateralized mortgage obligations
Non-agency MBS/CMO
Asset-backed securities
Corporate bonds
Obligations of states and political subdivisions
Marketable equity securities	9,118	8,982
Total securities	41,775	23,795
Level II [Member]
Fair Value Measurements (Details) - Schedule of assets reported at fair value on a recurring basis [Line Items]
U.S. Treasuries
U.S. government agencies	24,787	29,021
U.S. agency mortgage-backed securities	45,307	51,988
U. S. agency collateralized mortgage obligations	27,490	31,077
Non-agency MBS/CMO	50,250
Asset-backed securities	73,234	101,219
Corporate bonds	69,631	82,509
Obligations of states and political subdivisions	205,786	247,466
Marketable equity securities
Total securities	496,485	543,280
Level III [Member]
Fair Value Measurements (Details) - Schedule of assets reported at fair value on a recurring basis [Line Items]
U.S. Treasuries
U.S. government agencies
U.S. agency mortgage-backed securities
U. S. agency collateralized mortgage obligations
Asset-backed securities
Corporate bonds
Obligations of states and political subdivisions
Marketable equity securities
Total securities

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of assets measured on a nonrecurring basis - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets:
Impaired Loans	$ 4,620	$ 3,177
Total	4,620	3,177
Level I [Member]
Assets:
Impaired Loans
Total
Level II [Member]
Assets:
Impaired Loans
Total
Level III [Member]
Assets:
Impaired Loans	4,620	3,177
Total	$ 4,620	$ 3,177

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of Level III fair value measurements - Impaired Loans [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Total Fair Value, non-recurring (in Dollars)		$ 4,620	$ 3,177
Valuation Techniques	[1]	Appraisal of collateral	Appraisal of collateral
Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs - Appraisal adjustments	[2]	0%	0%
Unobservable inputs - Liquidation expenses	[2]	0%	0%
Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs - Appraisal adjustments	[2]	20%	20%
Unobservable inputs - Liquidation expenses	[2]	10%	10%
Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs - Appraisal adjustments	[2]	20%	20%
Unobservable inputs - Liquidation expenses	[2]	10%	10%
[1]Fair value is generally determined through independent appraisals of the underlying collateral, which generally includes various level III inputs which are not identifiable.[2]Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated liquidation expenses.  The range and weighted average of liquidation expenses and other appraisal adjustments are presented as a percent of the appraisal.

Disclosures About Fair Value _3

Disclosures About Fair Value of Financial Instruments (Details) - Schedule of carrying amount and fair value of financial instruments - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial Assets:
Cash and cash equivalents	$ 37,572	$ 158,449
Regulatory stock	6,670	5,380
Loans, net of allowance	1,176,966	907,973
Bank owned life insurance	34,805	35,414
Financial Liabilities:
Demand deposits	672,342	686,278
Interest-bearing demand deposits	164,208	63,015
NOW accounts	139,846	139,366
Money market deposit accounts	163,836	168,327
Savings accounts	364,897	341,291
Time deposits	133,829
Total deposits	1,638,958	1,512,213
Short-term debt	16,000
Subordinated debt	39,396	19,680
Carrying Amount [Member]
Financial Assets:
Cash and cash equivalents	37,572	158,449
Regulatory stock	6,670	5,380
Loans held for sale	5,927	3,194
Loans, net of allowance	1,176,966	907,973
Mortgage servicing assets	2,030	1,768
Accrued interest receivable	6,555	5,152
Bank owned life insurance	34,805	35,414
Financial Liabilities:
Demand deposits	672,342	686,278
Interest-bearing demand deposits	164,208	63,015
NOW accounts	139,846	139,366
Money market deposit accounts	163,836	168,327
Savings accounts	364,897	341,291
Time deposits	133,829	113,936
Total deposits	1,638,958	1,512,213
Short-term debt	16,000
Long-term debt	58,039	44,206
Subordinated debt	39,396	19,680
Accrued interest payable	597	251
Fair Value [Member]
Financial Assets:
Cash and cash equivalents	37,572	158,449
Regulatory stock	6,670	5,380
Loans held for sale	5,927	3,194
Loans, net of allowance	1,112,400	914,251
Mortgage servicing assets	2,894	2,129
Accrued interest receivable	6,555	5,152
Bank owned life insurance	34,805	35,414
Financial Liabilities:
Demand deposits	672,342	686,278
Interest-bearing demand deposits	164,208	63,015
NOW accounts	139,846	139,366
Money market deposit accounts	163,836	168,327
Savings accounts	364,897	341,291
Time deposits	129,422	113,919
Total deposits	1,634,551	1,512,196
Short-term debt	15,721
Long-term debt	56,431	43,060
Subordinated debt	35,975	19,088
Accrued interest payable	597	251
Quoted Prices in Active Markets for Identical Assets (Level I) [Member]
Financial Assets:
Cash and cash equivalents	37,572	158,449
Regulatory stock	6,670	5,380
Loans held for sale	5,927	3,194
Loans, net of allowance
Mortgage servicing assets
Accrued interest receivable	6,555	5,152
Bank owned life insurance	34,805	35,414
Financial Liabilities:
Demand deposits	672,342	686,278
Interest-bearing demand deposits	164,208	63,015
NOW accounts	139,846	139,366
Money market deposit accounts	163,836	168,327
Savings accounts	364,897	341,291
Time deposits
Total deposits	1,505,129	1,398,277
Short-term debt
Long-term debt
Subordinated debt
Accrued interest payable	597	251
Significant Other Observable Inputs (Level II) [Member]
Financial Assets:
Cash and cash equivalents
Regulatory stock
Loans held for sale
Loans, net of allowance
Mortgage servicing assets
Accrued interest receivable
Bank owned life insurance
Financial Liabilities:
Demand deposits
Interest-bearing demand deposits
NOW accounts
Money market deposit accounts
Savings accounts
Time deposits
Total deposits
Short-term debt
Long-term debt
Subordinated debt
Accrued interest payable
Significant Unobservable Inputs (Level III) [Member]
Financial Assets:
Cash and cash equivalents
Regulatory stock
Loans held for sale
Loans, net of allowance	1,112,400	914,251
Mortgage servicing assets	2,894	2,129
Accrued interest receivable
Bank owned life insurance
Financial Liabilities:
Demand deposits
Interest-bearing demand deposits
NOW accounts
Money market deposit accounts
Savings accounts
Time deposits	129,422	113,919
Total deposits	129,422	113,919
Short-term debt	15,721
Long-term debt	56,431	43,060
Subordinated debt	35,975	19,088
Accrued interest payable

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - Schedule of accumulated other comprehensive income (loss) - Unrealized Gains/(Losses) on Securities Available-for-Sale [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) (Details) - Schedule of accumulated other comprehensive income (loss) [Line Items]
Beginning Balance	[1],[2]	$ 3,441	$ 7,958
Other comprehensive loss before reclassifications	[1],[2]	(51,700)	(3,940)
Amount reclassified from accumulated other comprehensive loss	[1],[2]	(33)	(577)
Period change	[1],[2]	(51,733)	(4,517)
Ending Balance	[1],[2]	$ (48,292)	$ 3,441
[1]All amounts are net of tax.  Related income tax expense or benefit is calculated using a Federal income tax rate of 21%.[2]Amounts in parentheses indicate debits.

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) (Details) - Schedule of accumulated other comprehensive income (loss) components - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Related income tax expense		$ 2,287	$ 2,620
Securities Available For Sale [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net securities gains reclassified into earnings description	[1]	Gains on sale of debt securities, net
Related income tax expense description	[1]	Provision for federal income taxes
Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total reclassifications for the period	[1]	$ 33	577
Reclassification out of Accumulated Other Comprehensive Income [Member] | Securities Available For Sale [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net securities gains reclassified into earnings	[1]	42	730
Related income tax expense	[1]	(9)	(153)
Net effect on accumulated other comprehensive income (loss) for the period	[1]	$ 33	$ 577
[1]Amounts in parentheses indicate debits.

Condensed Parent Only Data (Det

Condensed Parent Only Data (Details) - Condensed Balance Sheet - Parent Company [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash	$ 4,601	$ 2,638
Equity securities	1,773	1,743
Equity in bank subsidiary	129,615	152,176
Other assets	768	452
Total assets	136,757	157,009
Liabilities
Subordinated debt	39,396	19,680
Other Liabilities	26	41
Total Liabilities	39,422	19,721
Stockholders' Equity
Common stock	574	574
Capital surplus	4,437	4,520
Retained earnings	142,677	131,856
Accumulated other comprehensive (loss) income, net of tax	(48,292)	3,441
Treasury stock	(2,061)	(3,103)
Total stockholders' equity	97,335	137,288
Total liabilities and stockholders' equity	$ 136,757	$ 157,009

Condensed Parent Only Data (D_2

Condensed Parent Only Data (Details) - Condensed Statements of Comprehensive Income - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income
Dividend income - investment securities	$ 67	$ 52
Gains (losses) on equity securities, net	(32)	324
Dividend income	3,810	3,730
Undistributed earnings of bank subsidiary	12,161	11,730
Total income	16,006	15,836
Expense
Subordinated debt interest expense	1,311	800
Shareholder expenses	150	132
Other expenses	279	130
Total expense	1,740	1,062
Provision (benefit) for income taxes	(365)	(142)
Net Income	14,631	14,916
Comprehensive (Loss) Income	$ (37,102)	$ 10,399

Condensed Parent Only Data (D_3

Condensed Parent Only Data (Details) - Condensed Statements of Cash Flows - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities:
Net Income	$ 14,631	$ 14,916
Equity in undistributed earnings of subsidiaries	(12,161)	(11,730)
Losses (gains) on equity securities, net	32	(324)
Net amortization of subordinated debt fees	116	79
Net increase in other assets	(316)	(287)
Net decrease in other liabilities	(15)	(404)
Net cash provided by operating activities	2,287	2,250
Cash Flows from Investing Activities:
Proceeds from sales of equity securities	151	460
Purchases of equity securities	(213)	(950)
Net cash used for investing activities	(62)	(490)
Cash Flows from Financing Activities:
Proceeds from sale of treasury stock	1,064	885
Proceeds from issuance of subordinated debt	19,600
Dividend to bank subsidiary	(17,000)	(3,500)
Treasury stock purchased	(116)	(482)
Dividends paid	(3,810)	(3,730)
Net cash used for financing activities	(262)	(6,827)
Cash and Cash Equivalents:
Net change in cash and cash equivalents	1,963	(5,067)
Cash and cash equivalents at beginning of period	2,638	7,705
Cash and cash equivalents at end of period	$ 4,601	$ 2,638