ENB Financial (ENBP) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 01, 2023
Document Information Line Items
Entity Registrant Name	ENB Financial Corp
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		5,656,029
Amendment Flag	false
Entity Central Index Key	0001437479
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity Incorporation, State or Country Code	PA
Entity File Number	000-53297
Entity Tax Identification Number	51-0661129
Entity Address, Address Line One	31 E. Main St.
Entity Address, City or Town	Ephrata
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	17522-0457
City Area Code	(717)
Local Phone Number	733-4181
Entity Information, Former Legal or Registered Name	Not Applicable
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
ASSETS
Cash and due from banks	$ 24,962	$ 28,935	$ 27,623
Interest-bearing deposits in other banks	13,797	8,637	22,953
Total cash and cash equivalents	38,759	37,572	50,576
Securities available for sale (at fair value, net of allowance for credit losses of $0)	438,152	529,142	559,646
Equity securities (at fair value)	9,041	9,118	8,951
Loans held for sale	1,081	5,927	5,131
Loans (net of unearned income)	1,335,597	1,191,117	1,114,504
Less: Allowance for credit losses	16,349	14,151	14,150
Net loans	1,319,248	1,176,966	1,100,354
Premises and equipment	25,339	25,333	24,598
Regulatory stock	8,283	6,670	5,897
Bank owned life insurance	35,415	34,805	35,995
Other assets	33,229	33,183	33,156
Total assets	1,908,547	1,858,716	1,824,304
Liabilities:
Noninterest-bearing	583,145	672,342	670,563
Interest-bearing	1,077,845	966,616	961,286
Total deposits	1,660,990	1,638,958	1,631,849
Short-term borrowings		16,000	15,000
Long-term debt	98,528	58,039	44,206
Subordinated debt	39,516	39,396	39,356
Other liabilities	12,011	8,988	7,738
Total liabilities	1,811,045	1,761,381	1,738,149
Stockholders' equity:
Common stock, par value $0.10 Shares: Authorized 24,000,000 Issued 5,739,114 and Outstanding 5,651,378 as of 9/30/23, 5,635,533 as of 12/31/22, and 5,625,146 as of 9/30/22	574	574	574
Capital surplus	4,237	4,437	4,475
Retained earnings	147,033	142,677	138,760
Accumulated other comprehensive loss, net of tax	(52,721)	(48,292)	(55,381)
Less: Treasury stock cost on 87,737 shares as of 9/30/23, 103,581 as of 12/31/22, and 113,969 as of 9/30/22	(1,621)	(2,061)	(2,273)
Total stockholders' equity	97,502	97,335	86,155
Total liabilities and stockholders' equity	$ 1,908,547	$ 1,858,716	$ 1,824,304

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Statement of Financial Position [Abstract]
Securities available for sale at fair value, net of credit losses (in Dollars)	$ 0	$ 0	$ 0
Common stock, par value (in Dollars per share)	$ 0.1	$ 0.1	$ 0.1
Common stock, shares authorized	24,000,000	24,000,000	24,000,000
Common stock, shares issued	5,739,114	5,739,114	5,739,114
Common stock, shares outstanding	5,651,378	5,635,533	5,625,146
Less: Treasury stock shares	87,737	103,581	113,969

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest and dividend income:
Interest and fees on loans	$ 15,892,000	$ 11,022,000	$ 44,540,000	$ 29,357,000
Interest on securities available for sale
Taxable	2,900,000	2,654,000	8,753,000	6,090,000
Tax-exempt	736,000	1,074,000	2,265,000	3,182,000
Interest on deposits at other banks	227,000	55,000	474,000	139,000
Dividend income	282,000	167,000	803,000	367,000
Total interest and dividend income	20,037,000	14,972,000	56,835,000	39,135,000
Interest expense:
Interest on deposits	5,390,000	608,000	12,348,000	1,168,000
Interest on borrowings	1,289,000	775,000	3,668,000	1,683,000
Total interest expense	6,679,000	1,383,000	16,016,000	2,851,000
Net interest income	13,358,000	13,589,000	40,819,000	36,284,000
(Release) provision for credit losses	(504,000)	550,000	1,568,000	1,300,000
Net interest income after (release) provision for credit losses	13,862,000	13,039,000	39,251,000	34,984,000
Other income:
Trust and investment services income	663,000	680,000	2,122,000	1,979,000
Service fees	1,382,000	791,000	3,404,000	2,063,000
Commissions	917,000	941,000	2,729,000	2,762,000
(Losses) gains on the sale of debt securities, net			(1,364,000)	139,000
(Losses) gains on equity securities, net	(103,000)	9,000	(405,000)	(129,000)
Gains on sale of mortgages	180,000	186,000	506,000	1,249,000
Earnings on bank-owned life insurance	245,000	242,000	708,000	667,000
Other income	271,000	331,000	931,000	1,145,000
Total other income	3,555,000	3,180,000	8,631,000	9,875,000
Operating expenses:
Salaries and employee benefits	7,350,000	6,607,000	22,706,000	19,826,000
Occupancy	833,000	713,000	2,429,000	2,125,000
Equipment	327,000	312,000	996,000	913,000
Advertising & marketing	387,000	259,000	1,074,000	833,000
Computer software & data processing	1,798,000	1,727,000	5,277,000	4,251,000
Shares tax	252,000	351,000	851,000	1,053,000
Professional services	922,000	720,000	2,428,000	1,983,000
Other expense	1,164,000	824,000	2,838,000	2,614,000
Total operating expenses	13,033,000	11,513,000	38,599,000	33,598,000
Income before income taxes	4,384,000	4,706,000	9,283,000	11,261,000
Provision for federal income taxes	771,000	697,000	1,432,000	1,503,000
Net income	$ 3,613,000	$ 4,009,000	$ 7,851,000	$ 9,758,000
Earnings per share of common stock (in Dollars per share)	$ 0.64	$ 0.71	$ 1.39	$ 1.74
Cash dividends paid per share (in Dollars per share)	$ 0.17	$ 0.17	$ 0.51	$ 0.51
Weighted average shares outstanding (in Shares)	5,647,965	5,611,279	5,640,214	5,597,301

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 3,613	$ 4,009	$ 7,851	$ 9,758
Securities available for sale not other-than-temporarily impaired:
Unrealized losses arising during the period	(14,528)	(23,500)	(6,971)	(74,319)
Income tax effect	3,051	4,935	1,464	15,607
Total	(11,477)	(18,565)	(5,507)	(58,712)
Losses (gains) recognized in earnings			1,364	(139)
Income tax effect			(286)	29
Total			1,078	(110)
Other comprehensive loss, net of tax	(11,477)	(18,565)	(4,429)	(58,822)
Comprehensive (Loss) Income	$ (7,864)	$ (14,556)	$ 3,422	$ (49,064)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands	Common Stock	Capital Surplus	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Total
Balances at Dec. 31, 2021	$ 574	$ 4,520	$ 131,856	$ 3,441	$ (3,103)	$ 137,288
Net income			3,191			3,191
Other comprehensive income (loss) net of tax				(23,739)		(23,739)
Treasury stock issued		24			224	248
Cash dividends paid			(949)			(949)
Balances at Mar. 31, 2022	574	4,544	134,098	(20,298)	(2,879)	116,039
Balances at Dec. 31, 2021	574	4,520	131,856	3,441	(3,103)	137,288
Net income						9,758
Balances at Sep. 30, 2022	574	4,475	138,760	(55,381)	(2,273)	86,155
Balances at Mar. 31, 2022	574	4,544	134,098	(20,298)	(2,879)	116,039
Net income			2,558			2,558
Other comprehensive income (loss) net of tax				(16,518)		(16,518)
Treasury stock purchased					(53)	(53)
Treasury stock issued		(42)			368	326
Cash dividends paid			(951)			(951)
Balances at Jun. 30, 2022	574	4,502	135,705	(36,816)	(2,564)	101,401
Net income			4,009			4,009
Other comprehensive income (loss) net of tax				(18,565)		(18,565)
Treasury stock issued		(27)			291	264
Cash dividends paid			(954)			(954)
Balances at Sep. 30, 2022	574	4,475	138,760	(55,381)	(2,273)	86,155
Balances at Dec. 31, 2022	574	4,437	142,677	(48,292)	(2,061)	97,335
Cumulative effect of adoption of ASU 2016-13			(619)			(619)
Net income			2,441			2,441
Other comprehensive income (loss) net of tax				7,659		7,659
Stock-based compensation expense		14				14
Treasury stock purchased					(147)	(147)
Treasury stock issued		(110)			383	273
Cash dividends paid			(957)			(957)
Balances at Mar. 31, 2023	574	4,341	143,542	(40,633)	(1,825)	105,999
Balances at Dec. 31, 2022	574	4,437	142,677	(48,292)	(2,061)	97,335
Net income						7,851
Balances at Sep. 30, 2023	574	4,237	147,033	(52,721)	(1,621)	97,502
Balances at Mar. 31, 2023	574	4,341	143,542	(40,633)	(1,825)	105,999
Net income			1,797			1,797
Other comprehensive income (loss) net of tax				(611)		(611)
Stock-based compensation expense		15				15
Treasury stock purchased					(168)	(168)
Treasury stock issued		(97)			358	261
Cash dividends paid			(959)			(959)
Balances at Jun. 30, 2023	574	4,259	144,380	(41,244)	(1,635)	106,334
Net income			3,613			3,613
Other comprehensive income (loss) net of tax				(11,477)		(11,477)
Stock-based compensation expense		17				17
Treasury stock purchased					(125)	(125)
Treasury stock issued		(39)			139	100
Cash dividends paid			(960)			(960)
Balances at Sep. 30, 2023	$ 574	$ 4,237	$ 147,033	$ (52,721)	$ (1,621)	$ 97,502

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (Parentheticals) - shares	3 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Treasury stock issued, shares	5,763	20,692	19,523	14,575	18,418	11,196
Cash dividends paid, per share	0.17	0.17	0.17	0.17	0.17	0.17
Treasury stock purchased, shares	8,800	12,431	8,903		3,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net income	$ 7,851	$ 9,758
Adjustments to reconcile net income to net cash provided by operating activities:
Net amortization of securities premiums and discounts and loan fees	3,512	3,854
Increase in interest receivable	(483)	(1,254)
Increase in interest payable	1,501	526
Provision for credit losses	1,568	1,300
Losses (gain) on the sale of debt securities, net	1,364	(139)
Losses on equity securities, net	405	129
Gains on sale of mortgages	(506)	(1,249)
Loans originated for sale	(23,149)	(28,164)
Proceeds from sales of loans	28,501	27,476
Earnings on bank-owned life insurance	(708)	(667)
Depreciation of premises and equipment and amortization of software	1,488	1,207
Deferred income tax	(282)	(83)
Amortization of deferred fees on subordinated debt	120	76
Stock-based compensation expense	46
Other assets and other liabilities, net	1,635	2,459
Net cash provided by operating activities	22,863	15,229
Cash flows from investing activities:
Proceeds from maturities, calls, and repayments	26,660	35,605
Proceeds from sales	61,089	8,575
Purchases	(6,982)	(123,852)
Equity securities
Proceeds from sales		151
Purchases	(328)	(249)
Purchase of regulatory bank stock	(2,398)	(974)
Redemptions of regulatory bank stock	785	457
Proceeds from bank-owned life insurance	2,078
Net increase in loans	(144,729)	(193,735)
Purchases of premises and equipment, net	(1,191)	(1,106)
Purchase of computer software	(499)	(141)
Net cash used for investing activities	(65,515)	(275,269)
Cash flows from financing activities:
Net (decrease) increase in demand, NOW, and savings accounts	(104,636)	123,598
Net increase (decrease) in time deposits	126,668	(3,962)
Proceeds from short-term borrowings		15,000
Repayments of short-term debt	(16,000)
Proceeds from long-term debt	46,989	19,600
Repayments of long-term debt	(6,500)
Dividends paid	(2,876)	(2,854)
Proceeds from sale of treasury stock	634	838
Treasury stock purchased	(440)	(53)
Net cash provided by financing activities	43,839	152,167
Increase (decrease) in cash and cash equivalents	1,187	(107,873)
Cash and cash equivalents at beginning of period	37,572	158,449
Cash and cash equivalents at end of period	38,759	50,576
Supplemental disclosures of cash flow information:
Interest paid	14,514	2,325
Income taxes paid	1,375	1,200
Supplemental disclosure of non-cash investing and financing activities:
Fair value adjustments for securities available for sale	(5,607)	(74,458)
Recognition of lease operating right-of-use assets		2,811
Recognition of operating lease liabilities		$ 2,811

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited consolidated interim financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and to general practices within the banking industry. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all significant adjustments considered necessary for fair presentation have been included. Certain items previously reported have been reclassified to conform to the current period’s reporting format. Such reclassifications did not affect net income or stockholders’ equity. ENB Financial Corp (“the Corporation”) is the bank holding company for its wholly-owned subsidiary Ephrata National Bank (the “Bank”). Ephrata National Bank has one wholly-owned subsidiary, ENB Insurance, LLC which is consolidated into its financial statements. This Form 10-Q, for the third quarter of 2023, is reporting on the results of operations and financial condition of ENB Financial Corp on a consolidated basis. Operating results for the nine months ended September 30, 2023, are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. For further information, refer to the consolidated financial statements and footnotes thereto included in ENB Financial Corp’s Annual Report on Form 10-K for the year ended December 31, 2022. Accounting Pronouncements Adopted in 2023 In June 2016, the FASB issued ASU No. 2016-13, " Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" The Corporation adopted this guidance, and subsequent related updates, using the modified retrospective approach for all financial assets measured at amortized cost, including loans, available-for-sale debt securities and unfunded commitments. On January 1, 2023, the Corporation recorded a cumulative effect decrease to retained earnings of $619,000, net of tax, of which $537,000 related to loans, $82,000 related to unfunded commitments, and $0 related to available-for-sale securities. The Corporation has elected to exclude accrued interest receivable from the measurement of its allowance for credit losses (ACL). When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income. The Corporation adopted the provisions of ASC 326 related to presenting other-than-temporary impairment on available-for-sale debt securities prior to January 1, 2023, using the prospective transition approach, though no such charges had been recorded on the securities held by the Corporation as of the date of adoption. In connection with the adoption of ASU 2016-13, the Corporation made changes to the loan portfolio segments to align with the methodology applied in determining the allowance under CECL. Refer to Note 5 Loans and Allowance for Credit Losses for further discussion of these portfolio segments. The new segmentation consists of: Agriculture, Business Loans, Consumer Loans, Home Equity, Non-Owner Occupied Commercial Real Estate, and Residential Real Estate. The impact of the change from the incurred loss model to the current expected credit loss model and the reclassification of loans for the identification of new portfolio loan segments under CECL is detailed below (in thousands). January 1, 2023 Pre-adoption Adoption Impact As Reported $ $ $ Assets ACL on debt securities available for sale — — — ACL on loans Commercial Real Estate 6,074 (6,074 ) — Consumer Real Estate 5,442 (5,442 ) — Commercial and Industrial 2,151 (2,151 ) — Consumer 67 183 250 Agriculture — 3,537 3,537 Business Loans — 3,382 3,382 Home Equity — 2,129 2,129 Non-Owner Occupied CRE — 875 875 Residential Real Estate — 4,658 4,658 Unallocated 417 (417 ) — 14,151 680 14,831 Liabilities ACL for unfunded commitments 1,017 103 1,120 $ 15,168 $ 783 $ 15,951 Investment Securities Management determines the appropriate classification of debt securities at the time of purchase and re-evaluates such designation as of each balance sheet date. Investment securities classified as available for sale are those securities that the Corporation intends to hold for an indefinite period of time but not necessarily to maturity. Securities available for sale are carried at fair value. Any decision to sell a security classified as available for sale would be based on various factors, including significant movements in interest rates, changes in the maturity mix of the Corporation’s assets and liabilities, liquidity needs, regulatory capital considerations, and other similar factors. Unrealized gains or losses are reported as increases or decreases in other comprehensive income (loss), net of the deferred tax effect. Realized gains or losses, determined on the basis of the cost of the specific securities sold, are included in earnings. Premiums and discounts are recognized in interest income using the interest method over the terms of the securities. The Corporation classifies all of its securities as available for sale. Equity securities are measured at fair value with changes in fair value recognized in net income. Allowance for Credit Losses – Available for Sale Securities The Corporation measures expected credit losses on available-for-sale debt securities when the Corporation does not intend to sell, or when it is not more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For available-for-sale debt securities that do not meet the aforementioned criteria, the Corporation evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Corporation considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this evaluation indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, equal to the amount that the fair value is less than the amortized cost basis. Economic forecast data is utilized to calculate the present value of expected cash flows. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income (loss). The allowance for credit losses on available-for-sale debt securities is included within investment securities available-for-sale on the consolidated balance sheet. Changes in the allowance for credit losses are recorded within the provision for credit losses on the consolidated statement of income. Losses are charged against the allowance when the Corporation believes the collectability of an available-for-sale security is in jeopardy or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities totaled $3,757,000 at September 30, 2023, and is included within on the consolidated balance sheet. This amount is excluded from the estimate of expected credit losses. Available-for-sale debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When available-for-sale debt securities are placed on nonaccrual status, unpaid interest credited to income is reversed. Loans Receivable Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of an allowance for credit losses and any deferred fees or costs. Accrued interest receivable totaled $3,282,000 at September 30, 2023, and was reported in Other Assets on the Consolidated Balance Sheets and is excluded from the estimate of credit losses. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the yield (interest income) of the related loans. The Corporation is amortizing these amounts over the contractual life of the loan. Premiums and discounts on purchased loans are amortized as adjustments to interest income using the effective yield method. The loans receivable portfolio is segmented into Agriculture, Business Loans, Consumer Loans, Home Equity, Non-Owner Occupied Commercial Real Estate (CRE), and Residential Real Estate. For all classes of loans receivable, the accrual of interest is discontinued when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about further collectability of principal or interest, even though the loan is currently performing. A loan may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. When a loan is placed on nonaccrual status, unpaid interest credited to income in the current year is reversed and unpaid interest accrued in prior years is charged against the allowance for credit losses. Interest received on nonaccrual loans, including impaired loans, generally is either applied against principal or reported as interest income on a cash basis, according to management’s judgment as to the collectability of principal. Generally, loans are restored to accrual status when the obligation is brought current, has performed in accordance with the contractual terms for a reasonable period of time (generally six months), and the ultimate collectability of the total contractual principal and interest is no longer in doubt. The past due status of all classes of loans receivable is determined based on contractual due dates for loan payments. Allowance for Credit Losses - Loans The allowance for credit losses (ACL) is a valuation reserve established and maintained by charges against income and is deducted from the amortized cost basis of loans to present the net amount expected to be collected on the loans. The ACL is an estimate of expected credit losses, measured over the contractual life of a loan that considers historical loss experience, current conditions, and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may have significant changes from period to period. The methodology for determining the ACL has two main components: evaluation of expected credit losses for certain groups of homogeneous loans that share similar risk characteristics and evaluation of loans that do not share risk characteristics with other loans. The ACL is measured on a collective (pool) basis when similar risk characteristics exist. The Corporation measures the ACL using the following methods. Historical credit loss experience is the basis for the estimation of expected credit losses. The Corporation applies historical loss rates to pools of loans with similar risk characteristics. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not already reflected in the historical loss information at the balance sheet date. Reasonable and supportable forecast adjustment is based on the unemployment forecast, BBB Rated Corporate Bond Spread, GDP Growth, Retail Sales, Asset Prices, and Management Judgement. The reasonable and supportable period is the life of the loan as credit loss models used produce reasonable estimates of losses over the life of the loan. The qualitative adjustments for current conditions are based upon changes in lending policies and procedures, loan portfolio trends, lending management experience, asset quality, loan review, underlying collateral, credit concentrations, and external factors. These modified historical loss rates are multiplied by the outstanding principal balance of each loan to calculate a required reserve. The Corporation has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income. The ACL for individual loans begins with the use of normal credit review procedures to identify whether a loan no longer shares similar risk characteristics with other pooled loans and therefore should be individually assessed. Commercial loans are evaluated if they meet the following criteria: 1) when it is determined that foreclosure is probable, 2) substandard, doubtful and nonperforming loans when repayment is expected to be provided substantially through the operation or sale of the collateral, 3) when it is determined by management that a loan does not share similar risk characteristics with other loans. Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Corporation estimates expected credit losses over the contractual period in which the Corporation is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Corporation. The allowance for credit losses on off-balance sheet credit exposures is adjusted through credit loss expense. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life.

Revenue from Contracts with Cus

Revenue from Contracts with Customers	9 Months Ended
	Sep. 30, 2023
Revenue from Contracts with Customers [Abstract]
Revenue from Contracts with Customers	2. Revenue from Contracts with Customers The Corporation 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.

Securities Available for Sale

Securities Available for Sale	9 Months Ended
	Sep. 30, 2023
Securities Available for Sale [Abstract]
Securities Available for Sale	3. Securities Available for Sale The amortized cost, gross unrealized gains and losses, approximate fair value, and allowance for credit losses of investment securities held at September 30, 2023, are as follows: Gross Gross Allowance (DOLLARS IN THOUSANDS) Amortized Unrealized Unrealized for Credit Fair Cost Gains Losses Losses Value $ $ $ $ $ September 30, 2023 U.S. treasuries 19,862 — (2,319 ) — 17,543 U.S. government agencies 19,400 — (2,464 ) — 16,936 U.S. agency mortgage-backed securities 45,121 — (5,163 ) — 39,958 U.S. agency collateralized mortgage obligations 22,359 — (2,723 ) — 19,636 Non-agency MBS/CMO 56,213 18 (4,323 ) — 51,908 Asset-backed securities 68,328 17 (1,375 ) — 66,970 Corporate bonds 61,262 — (7,758 ) — 53,504 Obligations of states and political subdivisions 212,343 — (40,646 ) — 171,697 Total securities available for sale 504,888 35 (66,771 ) — 438,152 The amortized cost, gross unrealized gains and losses, and approximate fair value of investment securities held at December 31, 2022, are as follows: Gross Gross (DOLLARS IN THOUSANDS) 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 The amortized cost and fair value of securities available for sale at September 30, 2023, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities due to certain call or prepayment provisions. Amortized Cost Fair Value $ $ Due in one year or less 3,214 3,116 Due after one year through five years 105,253 93,781 Due after five years through ten years 64,468 52,885 Due after ten years 331,953 288,370 Total debt securities 504,888 438,152 Securities available for sale with a par value of $119,215,000 and $116,179,000 at September 30, 2023, and December 31, 2022, respectively, were pledged or restricted for public funds, borrowings, or other purposes as required by law. The fair value of these pledged securities was $106,154,000 at September 30, 2023, and $107,071,000 at December 31, 2022. Proceeds from active sales of 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) Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 $ $ $ $ Proceeds from sales — — 61,089 8,575 Gross realized gains — — 4 139 Gross realized losses — — (1,368 ) — Information pertaining to securities with gross unrealized losses at September 30, 2023, for which an allowance for credit losses has not been recorded, 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 September 30, 2023 U.S. Treasuries — — 17,543 (2,319 ) 17,543 (2,319 ) U.S. government agencies — — 16,936 (2,464 ) 16,936 (2,464 ) U.S. agency mortgage-backed securities — — 39,958 (5,163 ) 39,958 (5,163 ) U.S. agency collateralized mortgage obligations — — 19,636 (2,723 ) 19,636 (2,723 ) Non-Agency MBS/CMO 6,775 (73 ) 42,102 (4,250 ) 48,877 (4,323 ) Asset-backed securities 2,810 (24 ) 60,928 (1,351 ) 63,738 (1,375 ) Corporate bonds — — 53,504 (7,758 ) 53,504 (7,758 ) Obligations of states & political subdivisions 515 (19 ) 171,152 (40,627 ) 171,667 (40,646 ) Total temporarily impaired securities 10,100 (116 ) 421,759 (66,655 ) 431,859 (66,771 ) Information pertaining to securities with gross unrealized losses at December 31, 2022, 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 ) In the debt security portfolio there were 322 positions carrying unrealized losses as of September 30, 2023. Management evaluates all of the Corporation’s securities for expected credit losses. No securities in the portfolio required an allowance for credit losses to be recorded in the first nine months of 2023 or other-than-temporary impairment in 2022. Unrealized losses on the Corporation’s available-for-sale debt securities have not been recognized into income because the bonds are of high credit quality, management does not intend to sell and it is likely that management will not be required to sell the securities prior to their anticipated recovery, and the decline in fair value is solely due to changes in interest rates and other market conditions. The issuers continue to make timely principal and interest payments on the bonds. The fair value is expected to recover as the bonds approach maturity.

Equity Securities

Equity Securities	9 Months Ended
	Sep. 30, 2023
Equity Securities [Abstract]
Equity Securities	4. Equity Securities The following table summarizes the amortized cost, gross unrealized gains and losses, and fair value of equity securities held at September 30, 2023 and December 31, 2022. Gross Gross (DOLLARS IN THOUSANDS) Amortized Unrealized Unrealized Fair Cost Gains Losses Value $ $ $ $ September 30, 2023 CRA-qualified mutual funds 7,622 — — 7,622 Bank stocks 1,736 17 (334 ) 1,419 Total equity securities 9,358 17 (334 ) 9,041 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 The following table presents the net gains and losses on the Corporation’s equity investments recognized in earnings during the three and nine months ended September 30, 2023 and 2022, and the portion of unrealized gains and losses for the period that relates to equity investments held as of September 30, 2023 and 2022. NET GAINS AND LOSSES ON EQUITY INVESTMENTS RECOGNIZED IN EARNINGS (DOLLARS IN THOUSANDS) Three Months Ended Nine Months Ended September 30, September 30, 2023 2022 2023 2022 $ $ $ $ Net (losses) gains recognized in equity securities during the period (103 ) 9 (405 ) (129 ) Less: Net gains realized on the sale of equity securities during the period — — — 51 Unrealized gains (losses) recognized in equity securities held at reporting date (103 ) 9 (405 ) (180 )

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2023
Loans and Allowance for Credit Losses [Abstract]
Loans and Allowance for Credit Losses	5. Loans and Allowance for Credit Losses The following table presents the Corporation’s loan portfolio by category of loans as of September 30, 2023 (in thousands): September 30, 2023 $ Agriculture 248,540 Business Loans 351,319 Consumer 6,516 Home Equity 105,593 Non-Owner Occupied Commercial Real Estate 133,454 Residential Real Estate (a) 487,833 Gross loans prior to deferred costs 1,333,255 Deferred loan costs, net 2,342 Allowance for credit losses (16,349 ) Total net loans (b) 1,319,248 (a) Real estate loans serviced for others, which are not included in the Consolidated Balance Sheets, totaled $298,899,000 as of September 30, 2023. (b) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to the adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The following table presents the Corporation’s loan portfolio, prior to the adoption of ASC 326, by category of loans and the impact of the change from the adoption of the standard (in thousands): Post Adoption December 31, Adoption January, 1 2022 Impact 2023 $ $ $ Agriculture — 238,734 238,734 Business Loans — 336,340 336,340 Home Equity — 98,854 98,854 Non-Owner Occupied CRE — 111,333 111,333 Residential Real Estate (a) — 397,260 397,260 Commercial real estate Commercial mortgages 210,823 (210,823 ) — Agriculture mortgages 221,167 (221,167 ) — Construction 86,793 (86,793 ) — Total commercial real estate 518,783 (518,783 ) — Consumer real estate (a) 1-4 family residential mortgages 410,301 (410,301 ) — Home equity loans 11,937 (11,937 ) — Home equity lines of credit 98,349 (98,349 ) — Total consumer real estate 520,587 (520,587 ) — Commercial and industrial Commercial and industrial 87,528 (87,528 ) — Tax-free loans 28,664 (28,664 ) — Agriculture loans 27,122 (27,122 ) — Total commercial and industrial 143,314 (143,314 ) — Consumer 5,769 163 5,932 Gross loans prior to deferred fees 1,188,453 — 1,188,453 Deferred loan costs, net 2,664 Allowance for credit losses (14,151 ) Total net loans 1,176,966 (a) Real estate loans serviced for others, which are not included in the Consolidated Balance Sheets, totaled $298,375,000 as of December 31, 2022. Age Analysis of Past-Due Loans Receivable The performance and credit quality of the loan portfolio is monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the past-due status as of September 30, 2023 (in thousands): September 30, 2023 31-60 61-90 Greater Than Days Days 90 Days Total Total Current Past Due Past Due Past Due Past Due Loans Agriculture $ 248,066 $ 474 $ — $ — $ 474 $ 248,540 Business Loans 351,196 — 5 118 123 351,319 Consumer 6,486 — 13 17 30 6,516 Home Equity 105,352 121 120 — 241 105,593 Non-Owner Occupied CRE 133,454 — — — — 133,454 Residential Real Estate 486,406 718 13 696 1,427 487,833 Total (a) $ 1,330,960 $ 1,313 $ 151 $ 831 $ 2,295 $ 1,333,255 (a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The following table presents the classes of the loan portfolio summarized by the past-due status as of December 31, 2022 (in thousands): December 31, 2022 Loans 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 — — 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 Nonperforming Loans The following table presents the amortized cost basis of loans on nonaccrual status and loans past due over 90 days still accruing interest as of September 30, 2023, (in thousands): Nonaccrual Nonaccrual Loans Past with no with Total Due Over 90 Days Total ACL ACL Nonaccrual Still Accruing Nonperforming Agriculture $ 959 $ — $ 959 $ — $ 959 Business Loans 1,857 — 1,857 — 1,857 Consumer Loans — — — 17 17 Home Equity — — — — — Non-Owner Occupied CRE — — — — — Residential Real Estate — — — 696 696 Total (a) $ 2,816 $ — $ 2,816 $ 713 $ 3,529 (a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The following table presents nonaccrual loans by classes of the loan portfolio as of December 31, 2022 (in thousands): Nonaccrual Loans December 31, 2022 $ Commercial real estate Commercial mortgages 554 Agriculture mortgages 2,787 Construction — Consumer real estate 1-4 family residential mortgages 308 Home equity loans 339 Home equity lines of credit — Commercial and industrial Commercial and industrial 190 Tax-free loans — Agriculture loans — Consumer — Total 4,178 Credit Quality Indicators 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 September 30, 2023 and December 31, 2022. The grading analysis estimates the capability of the borrower to repay the contractual obligations under the loan agreements as scheduled. 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. Based on the most recent analysis performed, the following table presents the recorded investment by internal risk rating system for Commercial Credit exposure as of September 30, 2023 (in thousands): Revolving Revolving Term Loans Amortized Costs Basis by Origination Year Loans Loans Amortized Converted September 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Agriculture Risk Rating Pass $ 35,509 $ 43,270 $ 50,135 $ 20,372 $ 15,293 $ 61,641 $ 17,305 $ — $ 243,525 Special Mention 63 28 578 — 182 1,173 153 — 2,177 Substandard — — — 730 303 1,805 — — 2,838 Doubtful — — — — — — — — — Total $ 35,572 $ 43,298 $ 50,713 $ 21,102 $ 15,778 $ 64,619 $ 17,458 $ — $ 248,540 Agriculture Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Business Loans Risk Rating Pass $ 32,457 $ 103,772 $ 68,985 $ 38,030 $ 16,715 $ 47,291 $ 37,831 $ — $ 345,081 Special Mention — — — — — 272 — — 272 Substandard 3,172 1,459 — 281 — 881 173 — 5,966 Doubtful — — — — — — — — — Total $ 35,629 $ 105,231 $ 68,985 $ 38,311 $ 16,715 $ 48,444 $ 38,004 $ — $ 351,319 Business Loans Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Non-Owner Occupied CRE Risk Rating Pass $ 21,065 $ 47,016 $ 27,326 $ 13,014 $ 7,797 $ 13,410 $ 490 $ — $ 130,118 Special Mention — 643 — — — — — — 643 Substandard — — — — 2,386 307 — — 2,693 Doubtful — — — — — — — — — Total $ 21,065 $ 47,659 $ 27,326 $ 13,014 $ 10,183 $ 13,717 $ 490 $ — $ 133,454 Non-Owner Occupied CRE Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Total Risk Rating Pass $ 89,031 $ 194,058 $ 146,446 $ 71,416 $ 39,805 $ 122,342 $ 55,626 $ — $ 718,724 Special Mention 63 671 578 — 182 1,445 153 — 3,092 Substandard 3,172 1,459 — 1,011 2,689 2,993 173 — 11,497 Doubtful — — — — — — — — — Total (a) $ 92,266 $ 196,188 $ 147,024 $ 72,427 $ 42,676 $ 126,780 $ 55,952 $ — $ 733,313 (a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The following table presents the recorded investment in loans by internal risk rating system for Commercial Credit Exposure as of December 31, 2022 in accordance with ASC 310 (in thousands): December 31, 2022 Commercial Agriculture Construction Commercial Tax-free Agriculture 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 For consumer loans, the Corporation evaluates credit quality based on whether the loan is considered performing or non-performing. Non-performing loans consist of those loans greater than 90 days delinquent and nonaccrual loans. The following table presents the balances of consumer loans by classes of the loan portfolio based on payment performance as of September 30, 2023 (in thousands): Revolving Revolving Term Loans Amortized Costs Basis by Origination Year Loans Loans Amortized Converted September 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Consumer Payment Performance Performing $ 2,820 $ 1,279 $ 458 $ 220 $ 41 $ 4 $ 1,677 $ — $ 6,499 Nonperforming — 17 — — — — — — 17 Total $ 2,820 $ 1,296 $ 458 $ 220 $ 41 $ 4 $ 1,677 $ — $ 6,516 Consumer Current period gross charge-offs $ — $ 30 $ 7 $ 1 $ 1 $ 2 $ — $ — $ 41 Home equity Payment Performance Performing $ 5,189 $ 19,185 $ 1,084 $ 602 $ 566 $ 1,967 $ 74,598 $ 2,402 $ 105,593 Nonperforming — — — — — — — — — Total $ 5,189 $ 19,185 $ 1,084 $ 602 $ 566 $ 1,967 $ 74,598 $ 2,402 $ 105,593 Home equity Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential Real Estate Payment Performance Performing $ 101,537 $ 154,677 $ 107,045 $ 44,636 $ 32,391 $ 46,851 $ — $ — $ 487,137 Nonperforming — 239 359 — — 98 — — 696 Total $ 101,537 $ 154,916 $ 107,404 $ 44,636 $ 32,391 $ 46,949 $ — $ — $ 487,833 Residential Real Estate Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Total Payment Performance Performing $ 109,546 $ 175,141 $ 108,587 $ 45,458 $ 32,998 $ 48,822 $ 76,275 $ 2,402 $ 599,229 Nonperforming — 256 359 — — 98 — — 713 Total (a) $ 109,546 $ 175,397 $ 108,946 $ 45,458 $ 32,998 $ 48,920 $ 76,275 $ 2,402 $ 599,942 (a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The following table presents the balances of consumer loans by classes of the loan portfolio based on payment performance as of December 31, 2022 in accordance with ASC 310 (in thousands): December 31, 2022 1-4 Family Home Equity Home Equity Consumer Total Payment performance: $ $ $ $ $ Performing 409,854 11,598 98,349 5,739 525,540 Non-performing 447 339 — 30 816 Total 410,301 11,937 98,349 5,769 526,356 As of December 31, 2022, all of the Corporation’s commercial loans on nonaccrual status were also considered impaired. Information with respect to impaired loans for the three and nine months ended September 30, 2022, in accordance with ASC 310 is as follows: Three Nine Months Months Ended Ended September 30, September 30, 2022 2022 $ $ Average recorded balance of impaired loans 5,028 4,012 Interest income recognized on impaired loans 5 19 The following tables summarize information regarding impaired loans by loan portfolio class as of December 31, 2022, in accordance with ASC 310: December 31, 2022 Recorded Unpaid Related $ $ $ With no related allowance recorded: Commercial real estate Commercial mortgages 1,201 1,271 — Agriculture mortgages 3,229 3,348 — Construction — — — Total commercial real estate 4,430 4,619 — Commercial and industrial Commercial and industrial 190 199 — Tax-free loans — — — Agriculture loans — — — Total commercial and industrial 190 199 — Total with no related allowance 4,620 4,818 — 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 — Agriculture mortgages 3,229 3,348 — Construction — — — Total commercial real estate 4,430 4,619 — Commercial and industrial Commercial and industrial 190 199 — Tax-free loans — — — Agriculture loans — — — Total commercial and industrial 190 199 — Total 4,620 4,818 — Allowance for Credit Losses The following table presents the activity in the allowance for credit losses by portfolio segment for the three months ended September 30, 2023 (in thousands): Beginning Provisions Ending Balance Charge-offs Recoveries (Reductions) Balance Allowance for credit losses: Agriculture 3,666 — — (290 ) 3,376 Business Loans 3,449 — — (432 ) 3,017 Consumer Loans 357 (26 ) 3 33 367 Home Equity 2,339 — — (26 ) 2,313 Non-Owner Occupied CRE 943 — — (30 ) 913 Residential Real Estate 6,079 — — 284 6,363 Total (a) $ 16,833 $ (26 ) $ 3 $ (461 ) $ 16,349 (a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The following table presents the activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2023 (in thousands): Impact of Beginning adopting Provisions Ending Balance ASC 326 Charge-offs Recoveries (Reductions) Balance Allowance for credit losses: Commercial Real Estate $ 6,074 $ (6,074 ) $ — $ — $ — $ — Consumer Real Estate 5,442 (5,442 ) — — — — Commercial & Industrial 2,151 (2,151 ) — — — — Consumer 67 (67 ) — — — — Agriculture — 3,537 — 71 (232 ) 3,376 Business Loans — 3,382 — 8 (373 ) 3,017 Consumer Loans — 250 (41 ) 3 155 367 Home Equity — 2,129 — — 184 2,313 Non-Owner Occupied CRE — 875 — — 38 913 Residential Real Estate — 4,658 — 8 1,697 6,363 Unallocated 417 (417 ) — — — — Total (a) $ 14,151 $ 680 $ (41 ) $ 90 $ 1,469 $ 16,349 (a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. During the nine months ended September 30, 2023, management charged off $41,000 in loans while recovering $90,000 and added $1,469,000 to the provision for credit losses related to loans and added $99,000 to the provision for off-balance sheet credit exposure for a combined provision of $1,568,000. The ACL is maintained at a level determined to be adequate to absorb estimated expected credit losses within the loan portfolio over the contractual life of an instrument that considers historical loss experience, current conditions, and forecasts of future economic conditions as of the balance sheet date. The Corporation develops and documents a systematic ACL methodology based on the following portfolio segments: Agriculture, Business Loans, Consumer Loans, Home Equity, Non-Owner Occupied CRE, and Residential Real Estate. The following are key risks within each portfolio segment: Agriculture – Business Loans Consumer - Home Equity– Non-Owner Occupied CRE - Residential Real Estate The following table details activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2022: ALLOWANCE FOR CREDIT LOSSES (DOLLARS IN THOUSANDS) Commercial Consumer Commercial Consumer Unallocated Total $ $ $ $ $ $ Allowance for credit losses: Beginning balance - December 31, 2021 6,263 3,834 2,112 87 635 12,931 Charge-offs (65 ) — — (1 ) — (66 ) Recoveries — 3 10 1 — 14 Provision (90 ) 41 193 (16 ) (28 ) 100 Balance - March 31, 2022 6,108 3,878 2,315 71 607 12,979 Charge-offs — — (41 ) — — (41 ) Recoveries 2 3 12 1 — 18 Provision (239 ) 834 255 (28 ) (172 ) 650 Balance - June 30, 2022 5,871 4,715 2,541 44 435 13,606 Charge-offs — — (18 ) (15 ) — (33 ) Recoveries 10 3 13 1 — 27 Provision 529 108 (109 ) 34 (12 ) 550 Balance - September 30, 2022 6,410 4,826 2,427 64 423 14,150 During the nine months ended September 30, 2022, management charged off $140,000 in loans while recovering $59,000 and added $1,300,000 to the provision. The unallocated portion of the allowance decreased from 4.9% of total reserves as of December 31, 2021, to 3.0% as of September 30, 2022. During the nine months ended September 30, 2022, net provision expense was recorded for all sectors except the consumer sector where a small credit provision was recorded. The provision expense for the commercial real estate, consumer real estate, and commercial and industrial sectors was primarily related to growth in those sectors of the loan portfolio through September 30, 2022, while the credit provision in the consumer sector was primarily related to declining qualitative factors in several areas since September 30, 2021 The following table presents the balance in the allowance for credit losses and the recorded investment in loans receivable by portfolio segment based on estimation method as of September 30, 2023: ALLOWANCE FOR CREDIT LOSSES AND RECORDED INVESTMENT IN LOANS RECEIVABLE (DOLLARS IN THOUSANDS) As of September 30, 2023: Agriculture Business Consumer Home Non- Residential Total $ $ $ $ $ $ $ Allowance for credit losses: Ending balance: individually evaluated — — — — — — — Ending balance: collectively evaluated 3,376 3,017 367 2,313 913 6,363 16,349 Loans receivable: Ending balance 248,540 351,319 6,516 105,593 133,454 487,833 1,333,255 Ending balance: individually evaluated 2,463 754 — — — — 3,217 Ending balance: collectively evaluated 246,077 350,565 6,516 105,593 133,454 487,833 1,330,038 The following table presents the balance in the allowance for credit losses and the recorded investment in loans receivable by portfolio segment based on impairment method as of December 31, 2022: ALLOWANCE FOR CREDIT LOSSES AND RECORDED INVESTMENT IN LOANS RECEIVABLE (DOLLARS IN THOUSANDS) As of December 31, 2022: Commercial Consumer Commercial Consumer Unallocated Total $ $ $ $ $ $ Allowance for credit losses: 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

Fair Value Presentation

Fair Value Presentation	9 Months Ended
	Sep. 30, 2023
Fair Value Presentation [Abstract]
Fair Value Presentation	6. Fair Value Presentation 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 judgment or estimation. 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 September 30, 2023, and December 31, 2022, 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 MEASURED ON A RECURRING BASIS (DOLLARS IN THOUSANDS) September 30, 2023 Level I Level II Level III Total $ $ $ $ U.S. treasuries 17,543 — — 17,543 U.S. government agencies — 16,936 — 16,936 U.S. agency mortgage-backed securities — 39,958 — 39,958 U.S. agency collateralized mortgage obligations — 19,636 — 19,636 Non-agency MBS/CMO — 51,908 — 51,908 Asset-backed securities — 66,970 — 66,970 Corporate bonds — 53,504 — 53,504 Obligations of states & political subdivisions — 171,697 — 171,697 Equity securities 9,041 — — 9,041 Total securities 26,584 420,609 — 447,193 On September 30, 2023, the Corporation held no securities valued using level III inputs. Most of the Corporation’s debt instruments were valued using level II inputs, where quoted prices are available and observable, but not necessarily quotes on identical securities traded in active markets on a daily basis. The Corporation’s U.S. Treasury bonds, 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. 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 MEASURED 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 & political subdivisions — 205,786 — 205,786 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. Most of the Corporation’s debt instruments were valued using level II inputs, where quoted prices are available and observable, but not necessarily quotes on identical securities traded in active markets on a daily basis. The Corporation’s U.S. Treasury bonds, 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 tables provide 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 September 30, 2023 and December 31, 2022, by level within the fair value hierarchy: ASSETS MEASURED ON A NONRECURRING BASIS ( Dollars in Thousands September 30, 2023 Level I Level II Level III Total $ $ $ $ Assets: Individually analyzed loans $ — $ — $ 3,217 $ 3,217 Total $ — $ — $ 3,217 $ 3,217 December 31, 2022 Level I Level II Level III Total $ $ $ $ Assets: Impaired Loans $ — $ — $ 4,620 $ 4,620 Total $ — $ — $ 4,620 $ 4,620 The Corporation had a total of $3,217,000 of individually analyzed loans as of September 30, 2023 and $4,620,000 of impaired loans as of December 31, 2022. 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) September 30, 2023 Fair Value Valuation Unobservable Range Estimate Techniques Input (Weighted Avg) Individually analyzed loans 3,217 Appraisal of collateral (1) Appraisal adjustments (2) 0% to -20% (-20%) Liquidation expenses (2) 0% to -10% (-10%) 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%) (1) Fair value is generally determined through independent appraisals of the underlying collateral, which generally include 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. 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 Consolidated Balance Sheets as of September 30, 2023 and December 31, 2022: FINANCIAL INSTRUMENTS NOT REQUIRED TO BE MEASURED OR REPORTED AT FAIR VALUE (DOLLARS IN THOUSANDS) September 30, 2023 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 38,759 38,759 38,759 — — Regulatory stock 8,283 8,283 8,283 — — Loans held for sale 1,081 1,081 1,081 — — Loans, net of allowance 1,319,248 1,233,701 — — 1,233,701 Mortgage servicing assets 2,121 2,923 — — 2,923 Accrued interest receivable 7,039 7,039 7,039 — — Bank owned life insurance 35,415 35,415 35,415 — — Financial Liabilities: Demand deposits 583,145 583,145 583,145 — — Interest-bearing demand deposits 236,243 236,243 236,243 — — NOW accounts 99,368 99,368 99,368 — — Money market deposit accounts 157,684 157,684 157,684 — — Savings accounts 324,053 324,053 324,053 — — Time deposits 260,497 256,515 — — 256,515 Total deposits 1,660,990 1,657,008 1,400,493 — 256,515 Long-term debt 98,528 96,459 — — 96,459 Subordinated debt 39,516 33,473 — — 33,473 Accrued interest payable 2,099 2,099 2,099 — — 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 6,249 6,249 6,249 — — 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 — —

Commitments and Contingent Liab

Commitments and Contingent Liabilities	9 Months Ended
	Sep. 30, 2023
Commitments and Contingent Liabilities [Abstract]
Commitments and Contingent Liabilities	7. Commitments and Contingent Liabilities In order to meet the financing needs of its customers in the normal course of business, the Corporation makes various commitments that are not reflected in the accompanying consolidated financial statements. These commitments include firm commitments to extend credit, unused lines of credit, and open letters of credit. As of September 30, 2023, firm loan commitments were $100.1 million, unused lines of credit were $510.6 million, and open letters of credit were $17.0 million. The total of these commitments was $627.7 million, which represents the Corporation’s exposure to credit loss in the event of nonperformance by its customers with respect to these financial instruments. The actual credit losses that may arise from these commitments are expected to compare favorably with the Corporation’s loan loss experience on its loan portfolio taken as a whole. The Corporation uses the same credit policies in making commitments and conditional obligations as it does for balance sheet financial instruments.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Abstract]
Accumulated Other Comprehensive Income (Loss)	8. Accumulated Other Comprehensive Income (Loss) The activity in accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2023 and 2022 is as follows: ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (1) (2) (DOLLARS IN THOUSANDS) Unrealized Gains (Losses) on Securities Available-for-Sale $ Balance at December 31, 2022 (48,292 ) Other comprehensive loss before reclassifications 7,335 Amount reclassified from accumulated other comprehensive income (loss) 324 Period change 7,659 Balance at March 31, 2023 (40,633 ) Other comprehensive loss before reclassifications (1,365 ) Amount reclassified from accumulated other comprehensive income (loss) 754 Period change (611 ) Balance at June 30, 2023 (41,244 ) Other comprehensive loss before reclassifications (11,477 ) Amount reclassified from accumulated other comprehensive income (loss) — Period change (11,477 ) Balance at September 30, 2023 (52,721 ) Balance at December 31, 2021 3,441 Other comprehensive loss before reclassifications (23,629 ) Amount reclassified from accumulated other comprehensive income (loss) (110 ) Period change (23,739 ) Balance at March 31, 2022 (20,298 ) Other comprehensive loss before reclassifications (16,518 ) Amount reclassified from accumulated other comprehensive income (loss) — Period change (16,518 ) Balance at June 30, 2022 (36,816 ) Other comprehensive loss before reclassifications (18,565 ) Amount reclassified from accumulated other comprehensive income (loss) — Period change (18,565 ) Balance at September 30, 2022 (55,381 ) DETAILS ABOUT ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) COMPONENTS (1) (DOLLARS IN THOUSANDS) Amount Reclassified from Accumulated Other Comprehensive Income (Loss) For the Three Months Ended September 30, 2023 2022 Affected Line Item in the $ $ Consolidated Statements of Income Securities available-for-sale: Net securities (losses) gains, reclassified into earnings — — (Losses) gains on the sale of debt securities, net Related income tax benefit (expense) — — Benefit/(Provision) for federal income taxes Net effect on accumulated other comprehensive income (loss) for the period — — (1) Amounts in parentheses indicate debits. Amount Reclassified from Accumulated Other Comprehensive Income (Loss) For the Nine Months Ended September 30, 2023 2022 Affected Line Item in the $ $ Consolidated Statements of Income Securities available-for-sale: Net securities (losses) gains, reclassified into earnings (1,364 ) 139 (Losses) gains on the sale of debt securities, net Related income tax benefit (expense) 286 (29 ) Benefit/(Provision) for federal income taxes Net effect on accumulated other comprehensive income (loss) for the period (1,078 ) 110 (1) Amounts in parentheses indicate debits.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	9 Months Ended
	Sep. 30, 2023
Recently Issued Accounting Standards [Abstract]
Recently Issued Accounting Standards	9. Recently Issued Accounting Standards In March 2023, the FASB issued ASU No. 2023-02, "Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force)". The ASU allows entities to elect the proportional amortization method, on a tax-credit-program-by-tax-credit-program basis, for all equity investments in tax credit programs meeting the eligibility criteria in Accounting Standards Codification (ASC) 323-740-25-1. While the ASU does not significantly alter the existing eligibility criteria, it does provide clarifications to address existing interpretive issues. It also prescribes specific information reporting entities must disclose about tax credit investments each period. This ASU is effective for reporting periods beginning after December 15, 2023, for public business entities, or January 1, 2024 for the Corporation. The Corporation does not expect the adoption of this ASU to have a material impact on the Corporation's financial statements .

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated interim financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and to general practices within the banking industry. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all significant adjustments considered necessary for fair presentation have been included. Certain items previously reported have been reclassified to conform to the current period’s reporting format. Such reclassifications did not affect net income or stockholders’ equity. ENB Financial Corp (“the Corporation”) is the bank holding company for its wholly-owned subsidiary Ephrata National Bank (the “Bank”). Ephrata National Bank has one wholly-owned subsidiary, ENB Insurance, LLC which is consolidated into its financial statements. This Form 10-Q, for the third quarter of 2023, is reporting on the results of operations and financial condition of ENB Financial Corp on a consolidated basis. Operating results for the nine months ended September 30, 2023, are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. For further information, refer to the consolidated financial statements and footnotes thereto included in ENB Financial Corp’s Annual Report on Form 10-K for the year ended December 31, 2022.
Accounting Pronouncements Adopted in 2023	Accounting Pronouncements Adopted in 2023 In June 2016, the FASB issued ASU No. 2016-13, " Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" The Corporation adopted this guidance, and subsequent related updates, using the modified retrospective approach for all financial assets measured at amortized cost, including loans, available-for-sale debt securities and unfunded commitments. On January 1, 2023, the Corporation recorded a cumulative effect decrease to retained earnings of $619,000, net of tax, of which $537,000 related to loans, $82,000 related to unfunded commitments, and $0 related to available-for-sale securities. The Corporation has elected to exclude accrued interest receivable from the measurement of its allowance for credit losses (ACL). When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income. The Corporation adopted the provisions of ASC 326 related to presenting other-than-temporary impairment on available-for-sale debt securities prior to January 1, 2023, using the prospective transition approach, though no such charges had been recorded on the securities held by the Corporation as of the date of adoption. In connection with the adoption of ASU 2016-13, the Corporation made changes to the loan portfolio segments to align with the methodology applied in determining the allowance under CECL. Refer to Note 5 Loans and Allowance for Credit Losses for further discussion of these portfolio segments. The new segmentation consists of: Agriculture, Business Loans, Consumer Loans, Home Equity, Non-Owner Occupied Commercial Real Estate, and Residential Real Estate. The impact of the change from the incurred loss model to the current expected credit loss model and the reclassification of loans for the identification of new portfolio loan segments under CECL is detailed below (in thousands). January 1, 2023 Pre-adoption Adoption Impact As Reported $ $ $ Assets ACL on debt securities available for sale — — — ACL on loans Commercial Real Estate 6,074 (6,074 ) — Consumer Real Estate 5,442 (5,442 ) — Commercial and Industrial 2,151 (2,151 ) — Consumer 67 183 250 Agriculture — 3,537 3,537 Business Loans — 3,382 3,382 Home Equity — 2,129 2,129 Non-Owner Occupied CRE — 875 875 Residential Real Estate — 4,658 4,658 Unallocated 417 (417 ) — 14,151 680 14,831 Liabilities ACL for unfunded commitments 1,017 103 1,120 $ 15,168 $ 783 $ 15,951
Investment Securities	Investment Securities Management determines the appropriate classification of debt securities at the time of purchase and re-evaluates such designation as of each balance sheet date. Investment securities classified as available for sale are those securities that the Corporation intends to hold for an indefinite period of time but not necessarily to maturity. Securities available for sale are carried at fair value. Any decision to sell a security classified as available for sale would be based on various factors, including significant movements in interest rates, changes in the maturity mix of the Corporation’s assets and liabilities, liquidity needs, regulatory capital considerations, and other similar factors. Unrealized gains or losses are reported as increases or decreases in other comprehensive income (loss), net of the deferred tax effect. Realized gains or losses, determined on the basis of the cost of the specific securities sold, are included in earnings. Premiums and discounts are recognized in interest income using the interest method over the terms of the securities. The Corporation classifies all of its securities as available for sale. Equity securities are measured at fair value with changes in fair value recognized in net income.
Allowance for Credit Losses – Available for Sale Securities	Allowance for Credit Losses – Available for Sale Securities The Corporation measures expected credit losses on available-for-sale debt securities when the Corporation does not intend to sell, or when it is not more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For available-for-sale debt securities that do not meet the aforementioned criteria, the Corporation evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Corporation considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this evaluation indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, equal to the amount that the fair value is less than the amortized cost basis. Economic forecast data is utilized to calculate the present value of expected cash flows. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income (loss). The allowance for credit losses on available-for-sale debt securities is included within investment securities available-for-sale on the consolidated balance sheet. Changes in the allowance for credit losses are recorded within the provision for credit losses on the consolidated statement of income. Losses are charged against the allowance when the Corporation believes the collectability of an available-for-sale security is in jeopardy or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities totaled $3,757,000 at September 30, 2023, and is included within on the consolidated balance sheet. This amount is excluded from the estimate of expected credit losses. Available-for-sale debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When available-for-sale debt securities are placed on nonaccrual status, unpaid interest credited to income is reversed.
Loans Receivable	Loans Receivable Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are stated at their outstanding unpaid principal balances, net of an allowance for credit losses and any deferred fees or costs. Accrued interest receivable totaled $3,282,000 at September 30, 2023, and was reported in Other Assets on the Consolidated Balance Sheets and is excluded from the estimate of credit losses. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the yield (interest income) of the related loans. The Corporation is amortizing these amounts over the contractual life of the loan. Premiums and discounts on purchased loans are amortized as adjustments to interest income using the effective yield method. The loans receivable portfolio is segmented into Agriculture, Business Loans, Consumer Loans, Home Equity, Non-Owner Occupied Commercial Real Estate (CRE), and Residential Real Estate. For all classes of loans receivable, the accrual of interest is discontinued when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about further collectability of principal or interest, even though the loan is currently performing. A loan may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. When a loan is placed on nonaccrual status, unpaid interest credited to income in the current year is reversed and unpaid interest accrued in prior years is charged against the allowance for credit losses. Interest received on nonaccrual loans, including impaired loans, generally is either applied against principal or reported as interest income on a cash basis, according to management’s judgment as to the collectability of principal. Generally, loans are restored to accrual status when the obligation is brought current, has performed in accordance with the contractual terms for a reasonable period of time (generally six months), and the ultimate collectability of the total contractual principal and interest is no longer in doubt. The past due status of all classes of loans receivable is determined based on contractual due dates for loan payments.
Allowance for Credit Losses - Loans	Allowance for Credit Losses - Loans The allowance for credit losses (ACL) is a valuation reserve established and maintained by charges against income and is deducted from the amortized cost basis of loans to present the net amount expected to be collected on the loans. The ACL is an estimate of expected credit losses, measured over the contractual life of a loan that considers historical loss experience, current conditions, and forecasts of future economic conditions. Determination of an appropriate ACL is inherently subjective and may have significant changes from period to period. The methodology for determining the ACL has two main components: evaluation of expected credit losses for certain groups of homogeneous loans that share similar risk characteristics and evaluation of loans that do not share risk characteristics with other loans. The ACL is measured on a collective (pool) basis when similar risk characteristics exist. The Corporation measures the ACL using the following methods. Historical credit loss experience is the basis for the estimation of expected credit losses. The Corporation applies historical loss rates to pools of loans with similar risk characteristics. After consideration of the historic loss calculation, management applies qualitative adjustments to reflect the current conditions and reasonable and supportable forecasts not already reflected in the historical loss information at the balance sheet date. Reasonable and supportable forecast adjustment is based on the unemployment forecast, BBB Rated Corporate Bond Spread, GDP Growth, Retail Sales, Asset Prices, and Management Judgement. The reasonable and supportable period is the life of the loan as credit loss models used produce reasonable estimates of losses over the life of the loan. The qualitative adjustments for current conditions are based upon changes in lending policies and procedures, loan portfolio trends, lending management experience, asset quality, loan review, underlying collateral, credit concentrations, and external factors. These modified historical loss rates are multiplied by the outstanding principal balance of each loan to calculate a required reserve. The Corporation has elected to exclude accrued interest receivable from the measurement of its ACL. When a loan is placed on nonaccrual status, any outstanding accrued interest is reversed against interest income. The ACL for individual loans begins with the use of normal credit review procedures to identify whether a loan no longer shares similar risk characteristics with other pooled loans and therefore should be individually assessed. Commercial loans are evaluated if they meet the following criteria: 1) when it is determined that foreclosure is probable, 2) substandard, doubtful and nonperforming loans when repayment is expected to be provided substantially through the operation or sale of the collateral, 3) when it is determined by management that a loan does not share similar risk characteristics with other loans.
Allowance for Credit Losses on Off-Balance Sheet Credit Exposures	Allowance for Credit Losses on Off-Balance Sheet Credit Exposures The Corporation estimates expected credit losses over the contractual period in which the Corporation is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Corporation. The allowance for credit losses on off-balance sheet credit exposures is adjusted through credit loss expense. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of Reclassification of Loans	The impact of the change from the incurred loss model to the current expected credit loss model and the reclassification of loans for the identification of new portfolio loan segments under CECL is detailed below (in thousands). January 1, 2023 Pre-adoption Adoption Impact As Reported $ $ $ Assets ACL on debt securities available for sale — — — ACL on loans Commercial Real Estate 6,074 (6,074 ) — Consumer Real Estate 5,442 (5,442 ) — Commercial and Industrial 2,151 (2,151 ) — Consumer 67 183 250 Agriculture — 3,537 3,537 Business Loans — 3,382 3,382 Home Equity — 2,129 2,129 Non-Owner Occupied CRE — 875 875 Residential Real Estate — 4,658 4,658 Unallocated 417 (417 ) — 14,151 680 14,831 Liabilities ACL for unfunded commitments 1,017 103 1,120 $ 15,168 $ 783 $ 15,951

Securities Available for Sale (

Securities Available for Sale (Tables)	9 Months Ended
	Sep. 30, 2023
Securities Available for Sale [Abstract]
Schedule of Amortized Cost and Fair Value of Securities	The amortized cost, gross unrealized gains and losses, approximate fair value, and allowance for credit losses of investment securities held at September 30, 2023, are as follows: Gross Gross Allowance (DOLLARS IN THOUSANDS) Amortized Unrealized Unrealized for Credit Fair Cost Gains Losses Losses Value $ $ $ $ $ September 30, 2023 U.S. treasuries 19,862 — (2,319 ) — 17,543 U.S. government agencies 19,400 — (2,464 ) — 16,936 U.S. agency mortgage-backed securities 45,121 — (5,163 ) — 39,958 U.S. agency collateralized mortgage obligations 22,359 — (2,723 ) — 19,636 Non-agency MBS/CMO 56,213 18 (4,323 ) — 51,908 Asset-backed securities 68,328 17 (1,375 ) — 66,970 Corporate bonds 61,262 — (7,758 ) — 53,504 Obligations of states and political subdivisions 212,343 — (40,646 ) — 171,697 Total securities available for sale 504,888 35 (66,771 ) — 438,152 Gross Gross (DOLLARS IN THOUSANDS) 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
Schedule of Contractual Maturity of Debt Securities	The amortized cost and fair value of securities available for sale at September 30, 2023, by contractual maturity, are shown below. Actual maturities may differ from contractual maturities due to certain call or prepayment provisions. Amortized Cost Fair Value $ $ Due in one year or less 3,214 3,116 Due after one year through five years 105,253 93,781 Due after five years through ten years 64,468 52,885 Due after ten years 331,953 288,370 Total debt securities 504,888 438,152
Schedule of Proceeds from Sales of Securities Available for Sale	PROCEEDS FROM SALES OF SECURITIES AVAILABLE FOR SALE Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 $ $ $ $ Proceeds from sales — — 61,089 8,575 Gross realized gains — — 4 139 Gross realized losses — — (1,368 ) —
Schedule of Temporary Impairments of Securities	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 September 30, 2023 U.S. Treasuries — — 17,543 (2,319 ) 17,543 (2,319 ) U.S. government agencies — — 16,936 (2,464 ) 16,936 (2,464 ) U.S. agency mortgage-backed securities — — 39,958 (5,163 ) 39,958 (5,163 ) U.S. agency collateralized mortgage obligations — — 19,636 (2,723 ) 19,636 (2,723 ) Non-Agency MBS/CMO 6,775 (73 ) 42,102 (4,250 ) 48,877 (4,323 ) Asset-backed securities 2,810 (24 ) 60,928 (1,351 ) 63,738 (1,375 ) Corporate bonds — — 53,504 (7,758 ) 53,504 (7,758 ) Obligations of states & political subdivisions 515 (19 ) 171,152 (40,627 ) 171,667 (40,646 ) Total temporarily impaired securities 10,100 (116 ) 421,759 (66,655 ) 431,859 (66,771 ) 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 )

Equity Securities (Tables)

Equity Securities (Tables)	9 Months Ended
	Sep. 30, 2023
Equity Securities [Abstract]
Schedule of Amortized Cost	The following table summarizes the amortized cost, gross unrealized gains and losses, and fair value of equity securities held at September 30, 2023 and December 31, 2022. Gross Gross (DOLLARS IN THOUSANDS) Amortized Unrealized Unrealized Fair Cost Gains Losses Value $ $ $ $ September 30, 2023 CRA-qualified mutual funds 7,622 — — 7,622 Bank stocks 1,736 17 (334 ) 1,419 Total equity securities 9,358 17 (334 ) 9,041 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
Schedule of Net Gains and Losses	The following table presents the net gains and losses on the Corporation’s equity investments recognized in earnings during the three and nine months ended September 30, 2023 and 2022, and the portion of unrealized gains and losses for the period that relates to equity investments held as of September 30, 2023 and 2022. Three Months Ended Nine Months Ended September 30, September 30, 2023 2022 2023 2022 $ $ $ $ Net (losses) gains recognized in equity securities during the period (103 ) 9 (405 ) (129 ) Less: Net gains realized on the sale of equity securities during the period — — — 51 Unrealized gains (losses) recognized in equity securities held at reporting date (103 ) 9 (405 ) (180 )

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 30, 2023
Loans and Allowance for Credit Losses [Abstract]
Schedule of Corporation’s Loan Portfolio by Category of Loans	The following table presents the Corporation’s loan portfolio by category of loans as of September 30, 2023 (in thousands): September 30, 2023 $ Agriculture 248,540 Business Loans 351,319 Consumer 6,516 Home Equity 105,593 Non-Owner Occupied Commercial Real Estate 133,454 Residential Real Estate (a) 487,833 Gross loans prior to deferred costs 1,333,255 Deferred loan costs, net 2,342 Allowance for credit losses (16,349 ) Total net loans (b) 1,319,248 (a) Real estate loans serviced for others, which are not included in the Consolidated Balance Sheets, totaled $298,899,000 as of September 30, 2023. (b) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to the adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.
Schedule of Category of Loans and Impact of the Change from the Adoption of the Standard	The following table presents the Corporation’s loan portfolio, prior to the adoption of ASC 326, by category of loans and the impact of the change from the adoption of the standard (in thousands): Post Adoption December 31, Adoption January, 1 2022 Impact 2023 $ $ $ Agriculture — 238,734 238,734 Business Loans — 336,340 336,340 Home Equity — 98,854 98,854 Non-Owner Occupied CRE — 111,333 111,333 Residential Real Estate (a) — 397,260 397,260 Commercial real estate Commercial mortgages 210,823 (210,823 ) — Agriculture mortgages 221,167 (221,167 ) — Construction 86,793 (86,793 ) — Total commercial real estate 518,783 (518,783 ) — Consumer real estate (a) 1-4 family residential mortgages 410,301 (410,301 ) — Home equity loans 11,937 (11,937 ) — Home equity lines of credit 98,349 (98,349 ) — Total consumer real estate 520,587 (520,587 ) — Commercial and industrial Commercial and industrial 87,528 (87,528 ) — Tax-free loans 28,664 (28,664 ) — Agriculture loans 27,122 (27,122 ) — Total commercial and industrial 143,314 (143,314 ) — Consumer 5,769 163 5,932 Gross loans prior to deferred fees 1,188,453 — 1,188,453 Deferred loan costs, net 2,664 Allowance for credit losses (14,151 ) Total net loans 1,176,966 (a) Real estate loans serviced for others, which are not included in the Consolidated Balance Sheets, totaled $298,375,000 as of December 31, 2022.
Schedule of Classes of the Loan Portfolio Summarized by the Past-Due Status	The performance and credit quality of the loan portfolio is monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the past-due status as of September 30, 2023 (in thousands): September 30, 2023 31-60 61-90 Greater Than Days Days 90 Days Total Total Current Past Due Past Due Past Due Past Due Loans Agriculture $ 248,066 $ 474 $ — $ — $ 474 $ 248,540 Business Loans 351,196 — 5 118 123 351,319 Consumer 6,486 — 13 17 30 6,516 Home Equity 105,352 121 120 — 241 105,593 Non-Owner Occupied CRE 133,454 — — — — 133,454 Residential Real Estate 486,406 718 13 696 1,427 487,833 Total (a) $ 1,330,960 $ 1,313 $ 151 $ 831 $ 2,295 $ 1,333,255 (a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. December 31, 2022 Loans 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 — — 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
Schedule of Amortized Cost Basis of Loans on Nonaccrual Status and Loans Past Due	The following table presents the amortized cost basis of loans on nonaccrual status and loans past due over 90 days still accruing interest as of September 30, 2023, (in thousands): Nonaccrual Nonaccrual Loans Past with no with Total Due Over 90 Days Total ACL ACL Nonaccrual Still Accruing Nonperforming Agriculture $ 959 $ — $ 959 $ — $ 959 Business Loans 1,857 — 1,857 — 1,857 Consumer Loans — — — 17 17 Home Equity — — — — — Non-Owner Occupied CRE — — — — — Residential Real Estate — — — 696 696 Total (a) $ 2,816 $ — $ 2,816 $ 713 $ 3,529 (a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.
Schedule of Nonperforming Loans	The following table presents nonaccrual loans by classes of the loan portfolio as of December 31, 2022 (in thousands): December 31, 2022 $ Commercial real estate Commercial mortgages 554 Agriculture mortgages 2,787 Construction — Consumer real estate 1-4 family residential mortgages 308 Home equity loans 339 Home equity lines of credit — Commercial and industrial Commercial and industrial 190 Tax-free loans — Agriculture loans — Consumer — Total 4,178
Schedule of Allowance for Credit Losses and Recorded Investment in Loans Receivable	Based on the most recent analysis performed, the following table presents the recorded investment by internal risk rating system for Commercial Credit exposure as of September 30, 2023 (in thousands): Revolving Revolving Term Loans Amortized Costs Basis by Origination Year Loans Loans Amortized Converted September 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Agriculture Risk Rating Pass $ 35,509 $ 43,270 $ 50,135 $ 20,372 $ 15,293 $ 61,641 $ 17,305 $ — $ 243,525 Special Mention 63 28 578 — 182 1,173 153 — 2,177 Substandard — — — 730 303 1,805 — — 2,838 Doubtful — — — — — — — — — Total $ 35,572 $ 43,298 $ 50,713 $ 21,102 $ 15,778 $ 64,619 $ 17,458 $ — $ 248,540 Agriculture Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Business Loans Risk Rating Pass $ 32,457 $ 103,772 $ 68,985 $ 38,030 $ 16,715 $ 47,291 $ 37,831 $ — $ 345,081 Special Mention — — — — — 272 — — 272 Substandard 3,172 1,459 — 281 — 881 173 — 5,966 Doubtful — — — — — — — — — Total $ 35,629 $ 105,231 $ 68,985 $ 38,311 $ 16,715 $ 48,444 $ 38,004 $ — $ 351,319 Business Loans Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Non-Owner Occupied CRE Risk Rating Pass $ 21,065 $ 47,016 $ 27,326 $ 13,014 $ 7,797 $ 13,410 $ 490 $ — $ 130,118 Special Mention — 643 — — — — — — 643 Substandard — — — — 2,386 307 — — 2,693 Doubtful — — — — — — — — — Total $ 21,065 $ 47,659 $ 27,326 $ 13,014 $ 10,183 $ 13,717 $ 490 $ — $ 133,454 Non-Owner Occupied CRE Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Total Risk Rating Pass $ 89,031 $ 194,058 $ 146,446 $ 71,416 $ 39,805 $ 122,342 $ 55,626 $ — $ 718,724 Special Mention 63 671 578 — 182 1,445 153 — 3,092 Substandard 3,172 1,459 — 1,011 2,689 2,993 173 — 11,497 Doubtful — — — — — — — — — Total (a) $ 92,266 $ 196,188 $ 147,024 $ 72,427 $ 42,676 $ 126,780 $ 55,952 $ — $ 733,313 (a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. Revolving Revolving Term Loans Amortized Costs Basis by Origination Year Loans Loans Amortized Converted September 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Consumer Payment Performance Performing $ 2,820 $ 1,279 $ 458 $ 220 $ 41 $ 4 $ 1,677 $ — $ 6,499 Nonperforming — 17 — — — — — — 17 Total $ 2,820 $ 1,296 $ 458 $ 220 $ 41 $ 4 $ 1,677 $ — $ 6,516 Consumer Current period gross charge-offs $ — $ 30 $ 7 $ 1 $ 1 $ 2 $ — $ — $ 41 Home equity Payment Performance Performing $ 5,189 $ 19,185 $ 1,084 $ 602 $ 566 $ 1,967 $ 74,598 $ 2,402 $ 105,593 Nonperforming — — — — — — — — — Total $ 5,189 $ 19,185 $ 1,084 $ 602 $ 566 $ 1,967 $ 74,598 $ 2,402 $ 105,593 Home equity Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential Real Estate Payment Performance Performing $ 101,537 $ 154,677 $ 107,045 $ 44,636 $ 32,391 $ 46,851 $ — $ — $ 487,137 Nonperforming — 239 359 — — 98 — — 696 Total $ 101,537 $ 154,916 $ 107,404 $ 44,636 $ 32,391 $ 46,949 $ — $ — $ 487,833 Residential Real Estate Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Total Payment Performance Performing $ 109,546 $ 175,141 $ 108,587 $ 45,458 $ 32,998 $ 48,822 $ 76,275 $ 2,402 $ 599,229 Nonperforming — 256 359 — — 98 — — 713 Total (a) $ 109,546 $ 175,397 $ 108,946 $ 45,458 $ 32,998 $ 48,920 $ 76,275 $ 2,402 $ 599,942
Schedule of Credit Risk Profile by Internally Assigned Grade	The following table presents the recorded investment in loans by internal risk rating system for Commercial Credit Exposure as of December 31, 2022 in accordance with ASC 310 (in thousands): December 31, 2022 Commercial Agriculture Construction Commercial Tax-free Agriculture 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
Schedule of Credit Risk Profile by Payment Performance	The following table presents the balances of consumer loans by classes of the loan portfolio based on payment performance as of December 31, 2022 in accordance with ASC 310 (in thousands): December 31, 2022 1-4 Family Home Equity Home Equity Consumer Total Payment performance: $ $ $ $ $ Performing 409,854 11,598 98,349 5,739 525,540 Non-performing 447 339 — 30 816 Total 410,301 11,937 98,349 5,769 526,356
Schedule of Impaired Loans	Information with respect to impaired loans for the three and nine months ended September 30, 2022, in accordance with ASC 310 is as follows: Three Nine Months Months Ended Ended September 30, September 30, 2022 2022 $ $ Average recorded balance of impaired loans 5,028 4,012 Interest income recognized on impaired loans 5 19
Schedule of Impaired Loan Analysis	The following tables summarize information regarding impaired loans by loan portfolio class as of December 31, 2022, in accordance with ASC 310: December 31, 2022 Recorded Unpaid Related $ $ $ With no related allowance recorded: Commercial real estate Commercial mortgages 1,201 1,271 — Agriculture mortgages 3,229 3,348 — Construction — — — Total commercial real estate 4,430 4,619 — Commercial and industrial Commercial and industrial 190 199 — Tax-free loans — — — Agriculture loans — — — Total commercial and industrial 190 199 — Total with no related allowance 4,620 4,818 — 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 — Agriculture mortgages 3,229 3,348 — Construction — — — Total commercial real estate 4,430 4,619 — Commercial and industrial Commercial and industrial 190 199 — Tax-free loans — — — Agriculture loans — — — Total commercial and industrial 190 199 — Total 4,620 4,818 —
Schedule of Allowance for Credit Losses by Portfolio Segment	The following table presents the activity in the allowance for credit losses by portfolio segment for the three months ended September 30, 2023 (in thousands): Beginning Provisions Ending Balance Charge-offs Recoveries (Reductions) Balance Allowance for credit losses: Agriculture 3,666 — — (290 ) 3,376 Business Loans 3,449 — — (432 ) 3,017 Consumer Loans 357 (26 ) 3 33 367 Home Equity 2,339 — — (26 ) 2,313 Non-Owner Occupied CRE 943 — — (30 ) 913 Residential Real Estate 6,079 — — 284 6,363 Total (a) $ 16,833 $ (26 ) $ 3 $ (461 ) $ 16,349 (a) Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. Impact of Beginning adopting Provisions Ending Balance ASC 326 Charge-offs Recoveries (Reductions) Balance Allowance for credit losses: Commercial Real Estate $ 6,074 $ (6,074 ) $ — $ — $ — $ — Consumer Real Estate 5,442 (5,442 ) — — — — Commercial & Industrial 2,151 (2,151 ) — — — — Consumer 67 (67 ) — — — — Agriculture — 3,537 — 71 (232 ) 3,376 Business Loans — 3,382 — 8 (373 ) 3,017 Consumer Loans — 250 (41 ) 3 155 367 Home Equity — 2,129 — — 184 2,313 Non-Owner Occupied CRE — 875 — — 38 913 Residential Real Estate — 4,658 — 8 1,697 6,363 Unallocated 417 (417 ) — — — — Total (a) $ 14,151 $ 680 $ (41 ) $ 90 $ 1,469 $ 16,349
Schedule of Allowance for Credit Losses By Portfolio Segment	The following table details activity in the allowance for credit losses by portfolio segment for the nine months ended September 30, 2022: Commercial Consumer Commercial Consumer Unallocated Total $ $ $ $ $ $ Allowance for credit losses: Beginning balance - December 31, 2021 6,263 3,834 2,112 87 635 12,931 Charge-offs (65 ) — — (1 ) — (66 ) Recoveries — 3 10 1 — 14 Provision (90 ) 41 193 (16 ) (28 ) 100 Balance - March 31, 2022 6,108 3,878 2,315 71 607 12,979 Charge-offs — — (41 ) — — (41 ) Recoveries 2 3 12 1 — 18 Provision (239 ) 834 255 (28 ) (172 ) 650 Balance - June 30, 2022 5,871 4,715 2,541 44 435 13,606 Charge-offs — — (18 ) (15 ) — (33 ) Recoveries 10 3 13 1 — 27 Provision 529 108 (109 ) 34 (12 ) 550 Balance - September 30, 2022 6,410 4,826 2,427 64 423 14,150
Schedule of Allowance for Credit Losses and Recorded Investment in Loans Receivable	The following table presents the balance in the allowance for credit losses and the recorded investment in loans receivable by portfolio segment based on estimation method as of September 30, 2023: As of September 30, 2023: Agriculture Business Consumer Home Non- Residential Total $ $ $ $ $ $ $ Allowance for credit losses: Ending balance: individually evaluated — — — — — — — Ending balance: collectively evaluated 3,376 3,017 367 2,313 913 6,363 16,349 Loans receivable: Ending balance 248,540 351,319 6,516 105,593 133,454 487,833 1,333,255 Ending balance: individually evaluated 2,463 754 — — — — 3,217 Ending balance: collectively evaluated 246,077 350,565 6,516 105,593 133,454 487,833 1,330,038 presents the balance in the allowance for credit losses and the recorded investment in loans receivable by portfolio segment based on impairment method as of December 31, 2022: As of December 31, 2022: Commercial Consumer Commercial Consumer Unallocated Total $ $ $ $ $ $ Allowance for credit losses: 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

Fair Value Presentation (Tables

Fair Value Presentation (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Presentation [Abstract]
Schedule of Assets Measured on A Recurring Basis	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 September 30, 2023, and December 31, 2022, 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. September 30, 2023 Level I Level II Level III Total $ $ $ $ U.S. treasuries 17,543 — — 17,543 U.S. government agencies — 16,936 — 16,936 U.S. agency mortgage-backed securities — 39,958 — 39,958 U.S. agency collateralized mortgage obligations — 19,636 — 19,636 Non-agency MBS/CMO — 51,908 — 51,908 Asset-backed securities — 66,970 — 66,970 Corporate bonds — 53,504 — 53,504 Obligations of states & political subdivisions — 171,697 — 171,697 Equity securities 9,041 — — 9,041 Total securities 26,584 420,609 — 447,193 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 & political subdivisions — 205,786 — 205,786 Equity securities 9,118 — — 9,118 Total securities 41,775 496,485 — 538,260
Schedule of Financial Instruments not Required to be Measured or Reported at Fair Value	The following tables provide 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 September 30, 2023 and December 31, 2022, by level within the fair value hierarchy: September 30, 2023 Level I Level II Level III Total $ $ $ $ Assets: Individually analyzed loans $ — $ — $ 3,217 $ 3,217 Total $ — $ — $ 3,217 $ 3,217 December 31, 2022 Level I Level II Level III Total $ $ $ $ Assets: Impaired Loans $ — $ — $ 4,620 $ 4,620 Total $ — $ — $ 4,620 $ 4,620
Schedule of Level III Fair Value Measurements	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: September 30, 2023 Fair Value Valuation Unobservable Range Estimate Techniques Input (Weighted Avg) Individually analyzed loans 3,217 Appraisal of collateral (1) Appraisal adjustments (2) 0% to -20% (-20%) Liquidation expenses (2) 0% to -10% (-10%) 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%) (1) Fair value is generally determined through independent appraisals of the underlying collateral, which generally include 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.
Schedule of Financial Instruments not Required to be Measured or Reported at Fair Value	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 Consolidated Balance Sheets as of September 30, 2023 and December 31, 2022: September 30, 2023 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 38,759 38,759 38,759 — — Regulatory stock 8,283 8,283 8,283 — — Loans held for sale 1,081 1,081 1,081 — — Loans, net of allowance 1,319,248 1,233,701 — — 1,233,701 Mortgage servicing assets 2,121 2,923 — — 2,923 Accrued interest receivable 7,039 7,039 7,039 — — Bank owned life insurance 35,415 35,415 35,415 — — Financial Liabilities: Demand deposits 583,145 583,145 583,145 — — Interest-bearing demand deposits 236,243 236,243 236,243 — — NOW accounts 99,368 99,368 99,368 — — Money market deposit accounts 157,684 157,684 157,684 — — Savings accounts 324,053 324,053 324,053 — — Time deposits 260,497 256,515 — — 256,515 Total deposits 1,660,990 1,657,008 1,400,493 — 256,515 Long-term debt 98,528 96,459 — — 96,459 Subordinated debt 39,516 33,473 — — 33,473 Accrued interest payable 2,099 2,099 2,099 — — 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 6,249 6,249 6,249 — — 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 — —

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The activity in accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2023 and 2022 is as follows: Unrealized Gains (Losses) on Securities Available-for-Sale $ Balance at December 31, 2022 (48,292 ) Other comprehensive loss before reclassifications 7,335 Amount reclassified from accumulated other comprehensive income (loss) 324 Period change 7,659 Balance at March 31, 2023 (40,633 ) Other comprehensive loss before reclassifications (1,365 ) Amount reclassified from accumulated other comprehensive income (loss) 754 Period change (611 ) Balance at June 30, 2023 (41,244 ) Other comprehensive loss before reclassifications (11,477 ) Amount reclassified from accumulated other comprehensive income (loss) — Period change (11,477 ) Balance at September 30, 2023 (52,721 ) Balance at December 31, 2021 3,441 Other comprehensive loss before reclassifications (23,629 ) Amount reclassified from accumulated other comprehensive income (loss) (110 ) Period change (23,739 ) Balance at March 31, 2022 (20,298 ) Other comprehensive loss before reclassifications (16,518 ) Amount reclassified from accumulated other comprehensive income (loss) — Period change (16,518 ) Balance at June 30, 2022 (36,816 ) Other comprehensive loss before reclassifications (18,565 ) Amount reclassified from accumulated other comprehensive income (loss) — Period change (18,565 ) Balance at September 30, 2022 (55,381 )
Schedule of Accumulated Other Comprehensive Income (Loss) Components	DETAILS ABOUT ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) COMPONENTS Amount Reclassified from Accumulated Other Comprehensive Income (Loss) For the Three Months Ended September 30, 2023 2022 Affected Line Item in the $ $ Consolidated Statements of Income Securities available-for-sale: Net securities (losses) gains, reclassified into earnings — — (Losses) gains on the sale of debt securities, net Related income tax benefit (expense) — — Benefit/(Provision) for federal income taxes Net effect on accumulated other comprehensive income (loss) for the period — — (1) Amounts in parentheses indicate debits. Amount Reclassified from Accumulated Other Comprehensive Income (Loss) For the Nine Months Ended September 30, 2023 2022 Affected Line Item in the $ $ Consolidated Statements of Income Securities available-for-sale: Net securities (losses) gains, reclassified into earnings (1,364 ) 139 (Losses) gains on the sale of debt securities, net Related income tax benefit (expense) 286 (29 ) Benefit/(Provision) for federal income taxes Net effect on accumulated other comprehensive income (loss) for the period (1,078 ) 110 (1) Amounts in parentheses indicate debits.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)		9 Months Ended
	Jan. 01, 2023	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Retained Earnings, Unappropriated	$ 619,000
Net of tax related to loan	537,000
Other commitment	82,000
Available-for-sale securities	$ 0
Available-for-sale debt securities		$ 3,757,000
Contractual payment		90 days
Accrued interest receivable		$ 3,282,000
Allowance for off-balance sheet extensions of credit		$ 1,218,000	$ 1,017,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Reclassification of Loans $ in Thousands	Jan. 01, 2023 USD ($)
Pre-adoption [Member]
Assets
Assets	$ 14,151
Liabilities
Total	15,168
Pre-adoption [Member] | ACL on Debt Securities Available for Sale [Member]
Assets
Assets
Pre-adoption [Member] | Commercial Real Estate [Member]
Assets
Assets	6,074
Pre-adoption [Member] | Consumer Real Estate [Member]
Assets
Assets	5,442
Pre-adoption [Member] | Commercial and Industrial [Member]
Assets
Assets	2,151
Pre-adoption [Member] | Consumer [Member]
Assets
Assets	67
Pre-adoption [Member] | Agriculture [Member]
Assets
Assets
Pre-adoption [Member] | Business Loans [Member]
Assets
Assets
Pre-adoption [Member] | Home Equity [Member]
Assets
Assets
Pre-adoption [Member] | Non-Owner Occupied CRE [Member]
Assets
Assets
Pre-adoption [Member] | Residential Real Estate [Member]
Assets
Assets
Pre-adoption [Member] | Unallocated [Member]
Assets
Assets	417
Pre-adoption [Member] | ACL for Unfunded Commitments [Member]
Liabilities
Liabilities	1,017
Adoption Impact [Member]
Assets
Assets	680
Liabilities
Total	783
Adoption Impact [Member] | ACL on Debt Securities Available for Sale [Member]
Assets
Assets
Adoption Impact [Member] | Commercial Real Estate [Member]
Assets
Assets	(6,074)
Adoption Impact [Member] | Consumer Real Estate [Member]
Assets
Assets	(5,442)
Adoption Impact [Member] | Commercial and Industrial [Member]
Assets
Assets	(2,151)
Adoption Impact [Member] | Consumer [Member]
Assets
Assets	183
Adoption Impact [Member] | Agriculture [Member]
Assets
Assets	3,537
Adoption Impact [Member] | Business Loans [Member]
Assets
Assets	3,382
Adoption Impact [Member] | Home Equity [Member]
Assets
Assets	2,129
Adoption Impact [Member] | Non-Owner Occupied CRE [Member]
Assets
Assets	875
Adoption Impact [Member] | Residential Real Estate [Member]
Assets
Assets	4,658
Adoption Impact [Member] | Unallocated [Member]
Assets
Assets	(417)
Adoption Impact [Member] | ACL for Unfunded Commitments [Member]
Liabilities
Liabilities	103
As Reported [Member]
Assets
Assets	14,831
Liabilities
Total	15,951
As Reported [Member] | ACL on Debt Securities Available for Sale [Member]
Assets
Assets
As Reported [Member] | Commercial Real Estate [Member]
Assets
Assets
As Reported [Member] | Consumer Real Estate [Member]
Assets
Assets
As Reported [Member] | Commercial and Industrial [Member]
Assets
Assets
As Reported [Member] | Consumer [Member]
Assets
Assets	250
As Reported [Member] | Agriculture [Member]
Assets
Assets	3,537
As Reported [Member] | Business Loans [Member]
Assets
Assets	3,382
As Reported [Member] | Home Equity [Member]
Assets
Assets	2,129
As Reported [Member] | Non-Owner Occupied CRE [Member]
Assets
Assets	875
As Reported [Member] | Residential Real Estate [Member]
Assets
Assets	4,658
As Reported [Member] | Unallocated [Member]
Assets
Assets
As Reported [Member] | ACL for Unfunded Commitments [Member]
Liabilities
Liabilities	$ 1,120

Securities Available for Sale_2

Securities Available for Sale (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Securities Available for Sale [Abstract]
Available for sale debt securities	$ 119,215,000	$ 116,179,000
Pledged securities	$ 106,154,000	$ 107,071,000

Securities Available for Sale_3

Securities Available for Sale (Details) - Schedule of Amortized Cost and Fair Value of Securities - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 504,888	$ 590,271
Gross Unrealized Gains	35	36
Gross Unrealized Losses	(66,771)	(61,165)
Allowance for Credit Losses
Fair Value	438,152	529,142
U.S. Treasuries [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	19,862	35,737
Gross Unrealized Gains
Gross Unrealized Losses	(2,319)	(3,080)
Allowance for Credit Losses
Fair Value	17,543	32,657
U.S. government agencies [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	19,400	27,605
Gross Unrealized Gains
Gross Unrealized Losses	(2,464)	(2,818)
Allowance for Credit Losses
Fair Value	16,936	24,787
U.S. agency mortgage-backed securities [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	45,121	49,939
Gross Unrealized Gains
Gross Unrealized Losses	(5,163)	(4,632)
Allowance for Credit Losses
Fair Value	39,958	45,307
U.S. agency collateralized mortgage obligations [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	22,359	30,193
Gross Unrealized Gains
Gross Unrealized Losses	(2,723)	(2,703)
Allowance for Credit Losses
Fair Value	19,636	27,490
Non-agency MBS/CMO [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	56,213	53,900
Gross Unrealized Gains	18
Gross Unrealized Losses	(4,323)	(3,650)
Allowance for Credit Losses
Fair Value	51,908	50,250
Asset-backed securities [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	68,328	76,110
Gross Unrealized Gains	17	16
Gross Unrealized Losses	(1,375)	(2,892)
Allowance for Credit Losses
Fair Value	66,970	73,234
Corporate bonds [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	61,262	76,685
Gross Unrealized Gains		10
Gross Unrealized Losses	(7,758)	(7,064)
Allowance for Credit Losses
Fair Value	53,504	69,631
Obligations of states and political subdivisions [Member]
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	212,343	240,102
Gross Unrealized Gains		10
Gross Unrealized Losses	(40,646)	(34,326)
Allowance for Credit Losses
Fair Value	$ 171,697	$ 205,786

Securities Available for Sale_4

Securities Available for Sale (Details) - Schedule of Contractual Maturity of Debt Securities $ in Thousands	Sep. 30, 2023 USD ($)
Schedule of Contractual Maturity of Debt Securities [Abstract]
Due in one year or less, Amortized Cost	$ 3,214
Due in one year or less, Fair Value	3,116
Due after one year through five years, Amortized Cost	105,253
Due after one year through five years, Fair Value	93,781
Due after five years through ten years, Amortized Cost	64,468
Due after five years through ten years, Fair Value	52,885
Due after ten years, Amortized Cost	331,953
Due after ten years, Fair Value	288,370
Total debt securities, Amortized Cost	504,888
Total debt securities, Fair Value	$ 438,152

Securities Available for Sale_5

Securities Available for Sale (Details) - Schedule of Proceeds from Sales of Securities Available for Sale - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Schedule Of Proceeds From Sales Of Securities Available For Sale [Abstract]
Proceeds from sales			$ 61,089	$ 8,575
Gross realized gains			4	139
Gross realized losses			$ (1,368)

Securities Available for Sale_6

Securities Available for Sale (Details) - Schedule of Temporary Impairments of Securities - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of Temporary Impairments of Securities [Line Items]
Less than 12 months, Fair Value	$ 10,100	$ 254,255
Less than 12 months, Gross Unrealized Losses	(116)	(20,231)
More than 12 months, Fair Value	421,759	258,687
More than 12 months, Gross Unrealized Losses	(66,655)	(40,934)
Total, Fair Value	431,859	512,942
Total, Gross Unrealized Losses	(66,771)	(61,165)
U.S. Treasuries [Member]
Schedule of Temporary Impairments of Securities [Line Items]
Less than 12 months, Fair Value		19,721
Less than 12 months, Gross Unrealized Losses		(1,169)
More than 12 months, Fair Value	17,543	12,936
More than 12 months, Gross Unrealized Losses	(2,319)	(1,911)
Total, Fair Value	17,543	32,657
Total, Gross Unrealized Losses	(2,319)	(3,080)
U.S. Government Agencies [Member]
Schedule of Temporary Impairments of Securities [Line Items]
Less than 12 months, Fair Value		1,953
Less than 12 months, Gross Unrealized Losses		(52)
More than 12 months, Fair Value	16,936	21,634
More than 12 months, Gross Unrealized Losses	(2,464)	(2,766)
Total, Fair Value	16,936	23,587
Total, Gross Unrealized Losses	(2,464)	(2,818)
U.S. Agency Mortgage-Backed Securities [Member]
Schedule of Temporary Impairments of Securities [Line Items]
Less than 12 months, Fair Value		24,667
Less than 12 months, Gross Unrealized Losses		(1,653)
More than 12 months, Fair Value	39,958	20,640
More than 12 months, Gross Unrealized Losses	(5,163)	(2,979)
Total, Fair Value	39,958	45,307
Total, Gross Unrealized Losses	(5,163)	(4,632)
U.S. Agency Collateralized Mortgage Obligations [Member]
Schedule of Temporary Impairments of Securities [Line Items]
Less than 12 months, Fair Value		9,984
Less than 12 months, Gross Unrealized Losses		(500)
More than 12 months, Fair Value	19,636	17,453
More than 12 months, Gross Unrealized Losses	(2,723)	(2,203)
Total, Fair Value	19,636	27,437
Total, Gross Unrealized Losses	(2,723)	(2,703)
Non-Agency MBS/CMO [Member]
Schedule of Temporary Impairments of Securities [Line Items]
Less than 12 months, Fair Value	6,775	50,250
Less than 12 months, Gross Unrealized Losses	(73)	(3,650)
More than 12 months, Fair Value	42,102
More than 12 months, Gross Unrealized Losses	(4,250)
Total, Fair Value	48,877	50,250
Total, Gross Unrealized Losses	(4,323)	(3,650)
Asset-backed Securities [Member]
Schedule of Temporary Impairments of Securities [Line Items]
Less than 12 months, Fair Value	2,810	29,283
Less than 12 months, Gross Unrealized Losses	(24)	(1,028)
More than 12 months, Fair Value	60,928	42,032
More than 12 months, Gross Unrealized Losses	(1,351)	(1,864)
Total, Fair Value	63,738	71,315
Total, Gross Unrealized Losses	(1,375)	(2,892)
Corporate Bonds [Member]
Schedule of Temporary Impairments of Securities [Line Items]
Less than 12 months, Fair Value		15,197
Less than 12 months, Gross Unrealized Losses		(1,230)
More than 12 months, Fair Value	53,504	43,417
More than 12 months, Gross Unrealized Losses	(7,758)	(5,834)
Total, Fair Value	53,504	58,614
Total, Gross Unrealized Losses	(7,758)	(7,064)
Obligations of States and Political Subdivisions [Member]
Schedule of Temporary Impairments of Securities [Line Items]
Less than 12 months, Fair Value	515	103,200
Less than 12 months, Gross Unrealized Losses	(19)	(10,949)
More than 12 months, Fair Value	171,152	100,575
More than 12 months, Gross Unrealized Losses	(40,627)	(23,377)
Total, Fair Value	171,667	203,775
Total, Gross Unrealized Losses	$ (40,646)	$ (34,326)

Equity Securities (Details) - S

Equity Securities (Details) - Schedule of Amortized Cost - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Equity Securities (Details) - Schedule of Amortized Cost [Line Items]
Amortized Cost	$ 504,888	$ 590,271
Gross Unrealized Gains	35	36
Gross Unrealized Losses	(66,771)	(61,165)
Fair Value	438,152	529,142	$ 559,646
CRA-Qualified Mutual Funds [Member]
Equity Securities (Details) - Schedule of Amortized Cost [Line Items]
Amortized Cost	7,622	7,345
Gross Unrealized Gains
Gross Unrealized Losses
Fair Value	7,622	7,345
Bank Stocks [Member]
Equity Securities (Details) - Schedule of Amortized Cost [Line Items]
Amortized Cost	1,736	1,685
Gross Unrealized Gains	17	162
Gross Unrealized Losses	(334)	(74)
Fair Value	1,419	1,773
Equity Securities [Member]
Equity Securities (Details) - Schedule of Amortized Cost [Line Items]
Amortized Cost	9,358	9,030
Gross Unrealized Gains	17	162
Gross Unrealized Losses	(334)	(74)
Fair Value	$ 9,041	$ 9,118

Equity Securities (Details) -_2

Equity Securities (Details) - Schedule of Net Gains and Losses - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Schedule of Net Gains and Losses on Equity Investments Recognized in Earnings [Abstract]
Net (losses) gains recognized in equity securities during the period	$ (103)	$ 9	$ (405)	$ (129)
Less: Net gains realized on the sale of equity securities during the period				51
Unrealized gains (losses) recognized in equity securities held at reporting date	$ (103)	$ 9	$ (405)	$ (180)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022
Loans and Allowance for Credit Losses [Line Items]
Charge-offs			$ 41,000	$ 140,000
Recoveries of loan losses			90,000	59,000
Provision for on balance sheet exposure			1,469,000
Provision for off-balance sheet credit			99,000
Provision for on balance sheet exposure	$ (504,000)	$ 550,000	1,568,000	$ 1,300,000
Allowance as a percentage					4.90%
Unallocated as a percentage				3%
Real Estate Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Real estate loans serviced for others	$ 298,899,000		$ 298,899,000			$ 298,375,000

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses (Details) - Schedule of Corporation’s Loan Portfolio by Category of Loans $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans prior to deferred costs	$ 1,333,255
Deferred loan costs, net	2,342
Allowance for credit losses	(16,349)
Total net loans	1,319,248	[1]
Agriculture [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans prior to deferred costs	248,540
Business Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans prior to deferred costs	351,319
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans prior to deferred costs	6,516
Home Equity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans prior to deferred costs	105,593
Non-Owner Occupied Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans prior to deferred costs	133,454
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loans prior to deferred costs	$ 487,833	[2]
[1]Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to the adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.[2]Real estate loans serviced for others, which are not included in the Consolidated Balance Sheets, totaled $298,899,000 as of September 30, 2023.

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses (Details) - Schedule of Category of Loans and Impact of the Change from the Adoption of the Standard - USD ($) $ in Thousands		Sep. 30, 2023	Jan. 01, 2023	Dec. 31, 2022	Sep. 30, 2022
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees			$ 1,188,453	$ 1,188,453
Deferred loan costs, net				2,664
Allowance for credit losses		$ (16,349)		(14,151)	$ (14,150)
Total net loans				1,176,966
Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees
Deferred loan costs, net
Allowance for credit losses
Total net loans
Agriculture [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees			238,734
Agriculture [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		238,734
Business Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees			336,340
Business Loans [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		336,340
Home Equity [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees			98,854
Home Equity [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		98,854
Non-Owner Occupied CRE [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees			111,333
Non-Owner Occupied CRE [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		111,333
Residential Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees	[1]		397,260
Residential Real Estate [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees	[1]	397,260
Commercial Mortgages [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees				210,823
Commercial Mortgages [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		(210,823)
Agriculture Mortgages [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees				221,167
Agriculture Mortgages [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		(221,167)
Construction [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees				86,793
Construction [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		(86,793)
Commercial Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees				518,783
Commercial Real Estate [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		(518,783)
1-4 Family Residential Mortgages
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees	[1]			410,301
1-4 Family Residential Mortgages | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees	[1]	(410,301)
Home Equity Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees	[1]			11,937
Home Equity Loans [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees	[1]	(11,937)
Home Equity Lines of Credit [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees	[1]			98,349
Home Equity Lines of Credit [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees	[1]	(98,349)
Consumer Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees	[1]			520,587
Consumer Real Estate [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees	[1]	(520,587)
Commercial and Industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees				87,528
Commercial and Industrial [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		(87,528)
Tax-free Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees				28,664
Tax-free Loans [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		(28,664)
Agriculture Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees				27,122
Agriculture Loans [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		(27,122)
Commercial and Industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees				143,314
Commercial and Industrial [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		(143,314)
Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees			$ 5,932	$ 5,769
Consumer [Member] | Adoption Impact [Member]
Loans and Allowance for Credit Losses [Line Items]
Gross loans prior to deferred fees		$ 163
[1]Real estate loans serviced for others, which are not included in the Consolidated Balance Sheets, totaled $298,375,000 as of December 31, 2022.

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses (Details) - Schedule of Classes of the Loan Portfolio Summarized by the Past-Due Status - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Loans and Allowance for Credit Losses [Line Items]
Current			$ 1,182,989
Total Past Due			5,464
Total Loans			1,188,453
Loans Receivable 90 Days and Accruing			169
30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			1,096
60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			21
Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			4,347
Agriculture [Member]
Loans and Allowance for Credit Losses [Line Items]
Current		$ 248,066
Total Past Due		474
Total Loans		248,540
Agriculture [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due		474
Agriculture [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Agriculture [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Business Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Current		351,196
Total Past Due		123
Total Loans		351,319
Business Loans [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Business Loans [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due		5
Business Loans [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due		118
Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Current		6,486
Total Past Due		30
Total Loans		6,516
Consumer [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Consumer [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due		13
Consumer [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due		17
Home Equity [Member]
Loans and Allowance for Credit Losses [Line Items]
Current		105,352
Total Past Due		241
Total Loans		105,593
Home Equity [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due		121
Home Equity [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due		120
Home Equity [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Non-Owner Occupied CRE [Member]
Loans and Allowance for Credit Losses [Line Items]
Current		133,454
Total Past Due
Total Loans		133,454
Non-Owner Occupied CRE [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Non-Owner Occupied CRE [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Non-Owner Occupied CRE [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Residential Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Current		486,406
Total Past Due		1,427
Total Loans		487,833
Residential Real Estate [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due		718
Residential Real Estate [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due		13
Residential Real Estate [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due		696
Age Analysis of Past-Due Loans Receivable [Member]
Loans and Allowance for Credit Losses [Line Items]
Current	[1]	1,330,960
Total Past Due	[1]	2,295
Total Loans	[1]	1,333,255
Age Analysis of Past-Due Loans Receivable [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due	[1]	1,313
Age Analysis of Past-Due Loans Receivable [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due	[1]	151
Age Analysis of Past-Due Loans Receivable [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due	[1]	$ 831
Commercial Mortgages [Member] | Commercial Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Current			210,269
Total Past Due			554
Total Loans			210,823
Loans Receivable 90 Days and Accruing
Commercial Mortgages [Member] | Commercial Real Estate [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Commercial Mortgages [Member] | Commercial Real Estate [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Commercial Mortgages [Member] | Commercial Real Estate [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			554
Agriculture Mortgages [Member] | Commercial Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Current			218,380
Total Past Due			2,787
Total Loans			221,167
Loans Receivable 90 Days and Accruing
Agriculture Mortgages [Member] | Commercial Real Estate [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Agriculture Mortgages [Member] | Commercial Real Estate [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Agriculture Mortgages [Member] | Commercial Real Estate [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			2,787
Construction [Member] | Commercial Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Current			86,793
Total Past Due
Total Loans			86,793
Loans Receivable 90 Days and Accruing
Construction [Member] | Commercial Real Estate [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Construction [Member] | Commercial Real Estate [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Construction [Member] | Commercial Real Estate [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
1-4 Family Residential Mortgages [Member] | Consumer Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Current			408,949
Total Past Due			1,352
Total Loans			410,301
Loans Receivable 90 Days and Accruing			139
1-4 Family Residential Mortgages [Member] | Consumer Real Estate [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			905
1-4 Family Residential Mortgages [Member] | Consumer Real Estate [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
1-4 Family Residential Mortgages [Member] | Consumer Real Estate [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			447
Home Equity Loans [Member] | Consumer Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Current			11,581
Total Past Due			356
Total Loans			11,937
Loans Receivable 90 Days and Accruing
Home Equity Loans [Member] | Consumer Real Estate [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			17
Home Equity Loans [Member] | Consumer Real Estate [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Home Equity Loans [Member] | Consumer Real Estate [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			339
Home Equity Lines of Credit [Member] | Consumer Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Current			98,168
Total Past Due			181
Total Loans			98,349
Loans Receivable 90 Days and Accruing
Home Equity Lines of Credit [Member] | Consumer Real Estate [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			165
Home Equity Lines of Credit [Member] | Consumer Real Estate [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			16
Home Equity Lines of Credit [Member] | Consumer Real Estate [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Commercial and industrial [Member] | Commercial and Industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Current			87,338
Total Past Due			190
Total Loans			87,528
Loans Receivable 90 Days and Accruing
Commercial and industrial [Member] | Commercial and Industrial [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Commercial and industrial [Member] | Commercial and Industrial [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Commercial and industrial [Member] | Commercial and Industrial [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			190
Tax-free loans [Member] | Commercial and Industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Current			28,664
Total Past Due
Total Loans			28,664
Loans Receivable 90 Days and Accruing
Tax-free loans [Member] | Commercial and Industrial [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Tax-free loans [Member] | Commercial and Industrial [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Tax-free loans [Member] | Commercial and Industrial [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Agriculture loans [Member] | Commercial and Industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Current			27,122
Total Past Due
Total Loans			27,122
Loans Receivable 90 Days and Accruing
Agriculture loans [Member] | Commercial and Industrial [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Agriculture loans [Member] | Commercial and Industrial [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Agriculture loans [Member] | Commercial and Industrial [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due
Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Current			5,725
Total Past Due			44
Total Loans			5,769
Loans Receivable 90 Days and Accruing			30
Consumer [Member] | 30-59 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			9
Consumer [Member] | 60-89 Days Past Due [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			5
Consumer [Member] | Greater than 90 Days [Member]
Loans and Allowance for Credit Losses [Line Items]
Total Past Due			$ 30
[1]Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses (Details) - Schedule of Amortized Cost Basis of Loans on Nonaccrual Status and Loans Past Due $ in Thousands	Sep. 30, 2023 USD ($)
Nonaccrual with no ACL [Member] | Agriculture [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	$ 959
Nonaccrual with no ACL [Member] | Business Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	1,857
Nonaccrual with no ACL [Member] | Consumer Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Nonaccrual with no ACL [Member] | Home Equity [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Nonaccrual with no ACL [Member] | Non-Owner Occupied CRE [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Nonaccrual with no ACL [Member] | Residential Real Esate [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Nonaccrual with no ACL [Member] | Total amortized cost [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	2,816	[1]
Nonaccrual With ACL [Member] | Agriculture [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Nonaccrual With ACL [Member] | Business Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Nonaccrual With ACL [Member] | Consumer Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Nonaccrual With ACL [Member] | Home Equity [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Nonaccrual With ACL [Member] | Non-Owner Occupied CRE [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Nonaccrual With ACL [Member] | Residential Real Esate [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Nonaccrual With ACL [Member] | Total amortized cost [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost		[1]
Total Nonaccrual [Member] | Agriculture [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	959
Total Nonaccrual [Member] | Business Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	1,857
Total Nonaccrual [Member] | Consumer Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Total Nonaccrual [Member] | Home Equity [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Total Nonaccrual [Member] | Non-Owner Occupied CRE [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Total Nonaccrual [Member] | Residential Real Esate [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Total Nonaccrual [Member] | Total amortized cost [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	2,816	[1]
Loans Past DueOver 90 Days Still Accruing [Member] | Agriculture [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Loans Past DueOver 90 Days Still Accruing [Member] | Business Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Loans Past DueOver 90 Days Still Accruing [Member] | Consumer Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	17
Loans Past DueOver 90 Days Still Accruing [Member] | Home Equity [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Loans Past DueOver 90 Days Still Accruing [Member] | Non-Owner Occupied CRE [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Loans Past DueOver 90 Days Still Accruing [Member] | Residential Real Esate [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	696
Loans Past DueOver 90 Days Still Accruing [Member] | Total amortized cost [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	713	[1]
Total Nonperforming [Member] | Agriculture [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	959
Total Nonperforming [Member] | Business Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	1,857
Total Nonperforming [Member] | Consumer Loans [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	17
Total Nonperforming [Member] | Home Equity [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Total Nonperforming [Member] | Non-Owner Occupied CRE [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost
Total Nonperforming [Member] | Residential Real Esate [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	696
Total Nonperforming [Member] | Total amortized cost [Member]
Loans and Allowance for Credit Losses [Line Items]
Amortized cost	$ 3,529	[1]
[1]Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses (Details) - Schedule of Nonperforming Loans $ in Thousands	Dec. 31, 2022 USD ($)
Commercial real estate
Total	$ 4,178
Commercial mortgages [Member]
Commercial real estate
Total	554
Agriculture mortgages [Member]
Commercial real estate
Total	2,787
Construction [Member]
Commercial real estate
Total
1-4 family residential mortgages [Member]
Commercial real estate
Total	308
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
Tax-free loans [Member]
Commercial real estate
Total
Agriculture loans [Member]
Commercial real estate
Total
Consumer [Member]
Commercial real estate
Total

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses (Details) - Schedule of Recorded Investment by Internal Risk Rating System for Commercial Credit Exposure $ in Thousands	Sep. 30, 2023 USD ($)
Pass [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	$ 89,031
Term Loans Amortized Costs Basis by Origination Year 2022	194,058
Term Loans Amortized Costs Basis by Origination Year 2021	146,446
Term Loans Amortized Costs Basis by Origination Year 2020	71,416
Term Loans Amortized Costs Basis by Origination Year 2019	39,805
Term Loans Amortized Costs Basis by Origination Year Prior	122,342
Revolving Loans Amortized Cost Basis	55,626
Revolving Loans Converted to Term
Total	718,724
Special Mention [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	63
Term Loans Amortized Costs Basis by Origination Year 2022	671
Term Loans Amortized Costs Basis by Origination Year 2021	578
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019	182
Term Loans Amortized Costs Basis by Origination Year Prior	1,445
Revolving Loans Amortized Cost Basis	153
Revolving Loans Converted to Term
Total	3,092
Substandard [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	3,172
Term Loans Amortized Costs Basis by Origination Year 2022	1,459
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020	1,011
Term Loans Amortized Costs Basis by Origination Year 2019	2,689
Term Loans Amortized Costs Basis by Origination Year Prior	2,993
Revolving Loans Amortized Cost Basis	173
Revolving Loans Converted to Term
Total	11,497
Doubtful [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total
Performing [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	109,546
Term Loans Amortized Costs Basis by Origination Year 2022	175,141
Term Loans Amortized Costs Basis by Origination Year 2021	108,587
Term Loans Amortized Costs Basis by Origination Year 2020	45,458
Term Loans Amortized Costs Basis by Origination Year 2019	32,998
Term Loans Amortized Costs Basis by Origination Year Prior	48,822
Revolving Loans Amortized Cost Basis	76,275
Revolving Loans Converted to Term	2,402
Total	599,229
Nonperforming [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022	256
Term Loans Amortized Costs Basis by Origination Year 2021	359
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior	98
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total	713
Agriculture [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	35,572
Term Loans Amortized Costs Basis by Origination Year 2022	43,298
Term Loans Amortized Costs Basis by Origination Year 2021	50,713
Term Loans Amortized Costs Basis by Origination Year 2020	21,102
Term Loans Amortized Costs Basis by Origination Year 2019	15,778
Term Loans Amortized Costs Basis by Origination Year Prior	64,619
Revolving Loans Amortized Cost Basis	17,458
Revolving Loans Converted to Term
Total	248,540
Agriculture [Member] | Pass [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	35,509
Term Loans Amortized Costs Basis by Origination Year 2022	43,270
Term Loans Amortized Costs Basis by Origination Year 2021	50,135
Term Loans Amortized Costs Basis by Origination Year 2020	20,372
Term Loans Amortized Costs Basis by Origination Year 2019	15,293
Term Loans Amortized Costs Basis by Origination Year Prior	61,641
Revolving Loans Amortized Cost Basis	17,305
Revolving Loans Converted to Term
Total	243,525
Agriculture [Member] | Special Mention [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	63
Term Loans Amortized Costs Basis by Origination Year 2022	28
Term Loans Amortized Costs Basis by Origination Year 2021	578
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019	182
Term Loans Amortized Costs Basis by Origination Year Prior	1,173
Revolving Loans Amortized Cost Basis	153
Revolving Loans Converted to Term
Total	2,177
Agriculture [Member] | Substandard [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020	730
Term Loans Amortized Costs Basis by Origination Year 2019	303
Term Loans Amortized Costs Basis by Origination Year Prior	1,805
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total	2,838
Agriculture [Member] | Doubtful [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total
Agriculture [Member] | Current period gross charge-offs [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total
Business Loans [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	35,629
Term Loans Amortized Costs Basis by Origination Year 2022	105,231
Term Loans Amortized Costs Basis by Origination Year 2021	68,985
Term Loans Amortized Costs Basis by Origination Year 2020	38,311
Term Loans Amortized Costs Basis by Origination Year 2019	16,715
Term Loans Amortized Costs Basis by Origination Year Prior	48,444
Revolving Loans Amortized Cost Basis	38,004
Revolving Loans Converted to Term
Total	351,319
Business Loans [Member] | Pass [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	32,457
Term Loans Amortized Costs Basis by Origination Year 2022	103,772
Term Loans Amortized Costs Basis by Origination Year 2021	68,985
Term Loans Amortized Costs Basis by Origination Year 2020	38,030
Term Loans Amortized Costs Basis by Origination Year 2019	16,715
Term Loans Amortized Costs Basis by Origination Year Prior	47,291
Revolving Loans Amortized Cost Basis	37,831
Revolving Loans Converted to Term
Total	345,081
Business Loans [Member] | Special Mention [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior	272
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total	272
Business Loans [Member] | Substandard [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	3,172
Term Loans Amortized Costs Basis by Origination Year 2022	1,459
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020	281
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior	881
Revolving Loans Amortized Cost Basis	173
Revolving Loans Converted to Term
Total	5,966
Business Loans [Member] | Doubtful [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total
Business Loans [Member] | Current period gross charge-offs [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total
Non-Owner Occupied CRE [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	21,065
Term Loans Amortized Costs Basis by Origination Year 2022	47,659
Term Loans Amortized Costs Basis by Origination Year 2021	27,326
Term Loans Amortized Costs Basis by Origination Year 2020	13,014
Term Loans Amortized Costs Basis by Origination Year 2019	10,183
Term Loans Amortized Costs Basis by Origination Year Prior	13,717
Revolving Loans Amortized Cost Basis	490
Revolving Loans Converted to Term
Total	133,454
Non-Owner Occupied CRE [Member] | Pass [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	21,065
Term Loans Amortized Costs Basis by Origination Year 2022	47,016
Term Loans Amortized Costs Basis by Origination Year 2021	27,326
Term Loans Amortized Costs Basis by Origination Year 2020	13,014
Term Loans Amortized Costs Basis by Origination Year 2019	7,797
Term Loans Amortized Costs Basis by Origination Year Prior	13,410
Revolving Loans Amortized Cost Basis	490
Revolving Loans Converted to Term
Total	130,118
Non-Owner Occupied CRE [Member] | Special Mention [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022	643
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total	643
Non-Owner Occupied CRE [Member] | Substandard [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019	2,386
Term Loans Amortized Costs Basis by Origination Year Prior	307
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total	2,693
Non-Owner Occupied CRE [Member] | Doubtful [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total
Non-Owner Occupied CRE [Member] | Current period gross charge-offs [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total
Consumer [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	2,820
Term Loans Amortized Costs Basis by Origination Year 2022	1,296
Term Loans Amortized Costs Basis by Origination Year 2021	458
Term Loans Amortized Costs Basis by Origination Year 2020	220
Term Loans Amortized Costs Basis by Origination Year 2019	41
Term Loans Amortized Costs Basis by Origination Year Prior	4
Revolving Loans Amortized Cost Basis	1,677
Revolving Loans Converted to Term
Total	6,516
Consumer [Member] | Current period gross charge-offs [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022	30
Term Loans Amortized Costs Basis by Origination Year 2021	7
Term Loans Amortized Costs Basis by Origination Year 2020	1
Term Loans Amortized Costs Basis by Origination Year 2019	1
Term Loans Amortized Costs Basis by Origination Year Prior	2
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total	41
Consumer [Member] | Performing [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	2,820
Term Loans Amortized Costs Basis by Origination Year 2022	1,279
Term Loans Amortized Costs Basis by Origination Year 2021	458
Term Loans Amortized Costs Basis by Origination Year 2020	220
Term Loans Amortized Costs Basis by Origination Year 2019	41
Term Loans Amortized Costs Basis by Origination Year Prior	4
Revolving Loans Amortized Cost Basis	1,677
Revolving Loans Converted to Term
Total	6,499
Consumer [Member] | Nonperforming [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022	17
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total	17
Home Equity [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	5,189
Term Loans Amortized Costs Basis by Origination Year 2022	19,185
Term Loans Amortized Costs Basis by Origination Year 2021	1,084
Term Loans Amortized Costs Basis by Origination Year 2020	602
Term Loans Amortized Costs Basis by Origination Year 2019	566
Term Loans Amortized Costs Basis by Origination Year Prior	1,967
Revolving Loans Amortized Cost Basis	74,598
Revolving Loans Converted to Term	2,402
Total	105,593
Home Equity [Member] | Current period gross charge-offs [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total
Home Equity [Member] | Performing [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	5,189
Term Loans Amortized Costs Basis by Origination Year 2022	19,185
Term Loans Amortized Costs Basis by Origination Year 2021	1,084
Term Loans Amortized Costs Basis by Origination Year 2020	602
Term Loans Amortized Costs Basis by Origination Year 2019	566
Term Loans Amortized Costs Basis by Origination Year Prior	1,967
Revolving Loans Amortized Cost Basis	74,598
Revolving Loans Converted to Term	2,402
Total	105,593
Home Equity [Member] | Nonperforming [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total
Residential Real Estate [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	101,537
Term Loans Amortized Costs Basis by Origination Year 2022	154,916
Term Loans Amortized Costs Basis by Origination Year 2021	107,404
Term Loans Amortized Costs Basis by Origination Year 2020	44,636
Term Loans Amortized Costs Basis by Origination Year 2019	32,391
Term Loans Amortized Costs Basis by Origination Year Prior	46,949
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total	487,833
Residential Real Estate [Member] | Current period gross charge-offs [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022
Term Loans Amortized Costs Basis by Origination Year 2021
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total
Residential Real Estate [Member] | Performing [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	101,537
Term Loans Amortized Costs Basis by Origination Year 2022	154,677
Term Loans Amortized Costs Basis by Origination Year 2021	107,045
Term Loans Amortized Costs Basis by Origination Year 2020	44,636
Term Loans Amortized Costs Basis by Origination Year 2019	32,391
Term Loans Amortized Costs Basis by Origination Year Prior	46,851
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total	487,137
Residential Real Estate [Member] | Nonperforming [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023
Term Loans Amortized Costs Basis by Origination Year 2022	239
Term Loans Amortized Costs Basis by Origination Year 2021	359
Term Loans Amortized Costs Basis by Origination Year 2020
Term Loans Amortized Costs Basis by Origination Year 2019
Term Loans Amortized Costs Basis by Origination Year Prior	98
Revolving Loans Amortized Cost Basis
Revolving Loans Converted to Term
Total	696
Commercial credit exposure [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	92,266	[1]
Term Loans Amortized Costs Basis by Origination Year 2022	196,188	[1]
Term Loans Amortized Costs Basis by Origination Year 2021	147,024	[1]
Term Loans Amortized Costs Basis by Origination Year 2020	72,427	[1]
Term Loans Amortized Costs Basis by Origination Year 2019	42,676	[1]
Term Loans Amortized Costs Basis by Origination Year Prior	126,780	[1]
Revolving Loans Amortized Cost Basis	55,952	[1]
Revolving Loans Converted to Term		[1]
Total	733,313	[1]
Payment Performance [Member]
Risk Rating
Term Loans Amortized Costs Basis by Origination Year 2023	109,546	[1]
Term Loans Amortized Costs Basis by Origination Year 2022	175,397	[1]
Term Loans Amortized Costs Basis by Origination Year 2021	108,946	[1]
Term Loans Amortized Costs Basis by Origination Year 2020	45,458	[1]
Term Loans Amortized Costs Basis by Origination Year 2019	32,998	[1]
Term Loans Amortized Costs Basis by Origination Year Prior	48,920	[1]
Revolving Loans Amortized Cost Basis	76,275	[1]
Revolving Loans Converted to Term	2,402	[1]
Total	$ 599,942	[1]
[1]Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses (Details) - Schedule of Credit Risk Profile by Internally Assigned Grade $ in Thousands	Dec. 31, 2022 USD ($)
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	$ 662,097
Pass [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	649,069
Special Mention [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	6,544
Substandard [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	6,484
Doubtful [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Unlikely to be Collected Financing Receivable [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Agriculture Mortgages [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	221,167
Agriculture Mortgages [Member] | Pass [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	214,905
Agriculture Mortgages [Member] | Special Mention [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	1,966
Agriculture Mortgages [Member] | Substandard [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	4,296
Agriculture Mortgages [Member] | Doubtful [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Agriculture Mortgages [Member] | Unlikely to be Collected Financing Receivable [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Construction [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	86,793
Construction [Member] | Pass [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	83,240
Construction [Member] | Special Mention [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	3,553
Construction [Member] | Substandard [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Construction [Member] | Doubtful [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Construction [Member] | Unlikely to be Collected Financing Receivable [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Commercial and Industrial [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	87,528
Commercial and Industrial [Member] | Pass [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	85,977
Commercial and Industrial [Member] | Special Mention [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	893
Commercial and Industrial [Member] | Substandard [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	658
Commercial and Industrial [Member] | Doubtful [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Commercial and Industrial [Member] | Unlikely to be Collected Financing Receivable [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Tax-free Loans [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	28,664
Tax-free Loans [Member] | Pass [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	28,664
Tax-free Loans [Member] | Special Mention [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Tax-free Loans [Member] | Substandard [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Tax-free Loans [Member] | Doubtful [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Tax-free Loans [Member] | Unlikely to be Collected Financing Receivable [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Agriculture Loans [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	27,122
Agriculture Loans [Member] | Pass [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	26,749
Agriculture Loans [Member] | Special Mention [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	132
Agriculture Loans [Member] | Substandard [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	241
Agriculture Loans [Member] | Doubtful [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Agriculture Loans [Member] | Unlikely to be Collected Financing Receivable [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Commercial Mortgages [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	210,823
Commercial Mortgages [Member] | Pass [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	209,534
Commercial Mortgages [Member] | Special Mention [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Commercial Mortgages [Member] | Substandard [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total	1,289
Commercial Mortgages [Member] | Doubtful [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total
Commercial Mortgages [Member] | Unlikely to be Collected Financing Receivable [Member]
e of Credit Risk Profile by Internally Assigned Grade [Line Items]
Total

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses (Details) - Schedule of Credit Risk Profile by Payment Performance $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Financing Receivable, Past Due [Line Items]
Total	$ 526,356
Performing [Member]
Financing Receivable, Past Due [Line Items]
Total	525,540
Non-performing [Member]
Financing Receivable, Past Due [Line Items]
Total	816
1-4 Family Residential Mortgages [Member]
Financing Receivable, Past Due [Line Items]
Total	410,301
1-4 Family Residential Mortgages [Member] | Performing [Member]
Financing Receivable, Past Due [Line Items]
Total	409,854
1-4 Family Residential Mortgages [Member] | Non-performing [Member]
Financing Receivable, Past Due [Line Items]
Total	447
Home Equity Loans [Member]
Financing Receivable, Past Due [Line Items]
Total	11,937
Home Equity Loans [Member] | Performing [Member]
Financing Receivable, Past Due [Line Items]
Total	11,598
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
Home Equity Lines of Credit [Member] | Performing [Member]
Financing Receivable, Past Due [Line Items]
Total	98,349
Home Equity Lines of Credit [Member] | Non-performing [Member]
Financing Receivable, Past Due [Line Items]
Total
Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total	5,769
Consumer [Member] | Performing [Member]
Financing Receivable, Past Due [Line Items]
Total	5,739
Consumer [Member] | Non-performing [Member]
Financing Receivable, Past Due [Line Items]
Total	$ 30

Loans and Allowance for Cred_12

Loans and Allowance for Credit Losses (Details) - Schedule of Impaired Loans - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Schedule of Impaired Loans [Abstract]
Average recorded balance of impaired loans	$ 5,028	$ 4,012
Interest income recognized on impaired loans	$ 5	$ 19

Loans and Allowance for Cred_13

Loans and Allowance for Credit Losses (Details) - Schedule of Impaired Loan Analysis $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Commercial real estate
With no related allowance recorded, Recorded Investment	$ 4,620
With no related allowance recorded, Unpaid Principal Balance	4,818
With no related allowance recorded, Related Allowance
Commercial real estate
With an allowance recorded, Recorded Investment
With an allowance recorded, Unpaid Principal Balance
With an allowance recorded, Related Allowance
Commercial real estate
Total by loan class, Recorded Investment	4,620
Total by loan class, Unpaid Principal Balance	4,818
Total by loan class, Related Allowance
Commercial Real Estate [Member]
Commercial real estate
With no related allowance recorded, Recorded Investment	4,430
With no related allowance recorded, Unpaid Principal Balance	4,619
With no related allowance recorded, Related Allowance
Commercial real estate
With an allowance recorded, Recorded Investment
With an allowance recorded, Unpaid Principal Balance
With an allowance recorded, Related Allowance
Commercial real estate
Total by loan class, Recorded Investment	4,430
Total by loan class, Unpaid Principal Balance	4,619
Total by loan class, Related Allowance
Commercial Real Estate [Member] | Commercial Mortgages [Member]
Commercial real estate
With no related allowance recorded, Recorded Investment	1,201
With no related allowance recorded, Unpaid Principal Balance	1,271
With no related allowance recorded, Related Allowance
Commercial real estate
With an allowance recorded, Recorded Investment
With an allowance recorded, Unpaid Principal Balance
With an allowance recorded, Related Allowance
Commercial real estate
Total by loan class, Recorded Investment	1,201
Total by loan class, Unpaid Principal Balance	1,271
Total by loan class, Related Allowance
Commercial Real Estate [Member] | Agriculture Mortgages [Member]
Commercial real estate
With no related allowance recorded, Recorded Investment	3,229
With no related allowance recorded, Unpaid Principal Balance	3,348
With no related allowance recorded, Related Allowance
Commercial real estate
With an allowance recorded, Recorded Investment
With an allowance recorded, Unpaid Principal Balance
With an allowance recorded, Related Allowance
Commercial real estate
Total by loan class, Recorded Investment	3,229
Total by loan class, Unpaid Principal Balance	3,348
Total by loan class, Related Allowance
Commercial Real Estate [Member] | Construction [Member]
Commercial real estate
With no related allowance recorded, Recorded Investment
With no related allowance recorded, Unpaid Principal Balance
With no related allowance recorded, Related Allowance
Commercial real estate
With an allowance recorded, Recorded Investment
With an allowance recorded, Unpaid Principal Balance
With an allowance recorded, Related Allowance
Commercial real estate
Total by loan class, Recorded Investment
Total by loan class, Unpaid Principal Balance
Total by loan class, Related Allowance
Commercial and Industrial [Member]
Commercial real estate
With no related allowance recorded, Recorded Investment	190
With no related allowance recorded, Unpaid Principal Balance	199
With no related allowance recorded, Related Allowance
Commercial real estate
With an allowance recorded, Recorded Investment
With an allowance recorded, Unpaid Principal Balance
With an allowance recorded, Related Allowance
Commercial real estate
Total by loan class, Recorded Investment	190
Total by loan class, Unpaid Principal Balance	199
Total by loan class, Related Allowance
Commercial and Industrial [Member] | Commercial and Industrial [Member]
Commercial real estate
With no related allowance recorded, Recorded Investment	190
With no related allowance recorded, Unpaid Principal Balance	199
With no related allowance recorded, Related Allowance
Commercial real estate
With an allowance recorded, Recorded Investment
With an allowance recorded, Unpaid Principal Balance
With an allowance recorded, Related Allowance
Commercial real estate
Total by loan class, Recorded Investment	190
Total by loan class, Unpaid Principal Balance	199
Total by loan class, Related Allowance
Commercial and Industrial [Member] | Tax-free Loans [Member]
Commercial real estate
With no related allowance recorded, Recorded Investment
With no related allowance recorded, Unpaid Principal Balance
With no related allowance recorded, Related Allowance
Commercial real estate
With an allowance recorded, Recorded Investment
With an allowance recorded, Unpaid Principal Balance
With an allowance recorded, Related Allowance
Commercial real estate
Total by loan class, Recorded Investment
Total by loan class, Unpaid Principal Balance
Total by loan class, Related Allowance
Commercial and Industrial [Member] | Agriculture Loans [Member]
Commercial real estate
With no related allowance recorded, Recorded Investment
With no related allowance recorded, Unpaid Principal Balance
With no related allowance recorded, Related Allowance
Commercial real estate
With an allowance recorded, Recorded Investment
With an allowance recorded, Unpaid Principal Balance
With an allowance recorded, Related Allowance
Commercial real estate
Total by loan class, Recorded Investment
Total by loan class, Unpaid Principal Balance
Total by loan class, Related Allowance

Loans and Allowance for Cred_14

Loans and Allowance for Credit Losses (Details) - Schedule of Allowance for Credit Losses by Portfolio Segment - USD ($) $ in Thousands		3 Months Ended				9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023
Agriculture [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance		$ 3,666
Impact of adopting ASC 326						3,537
Charge-offs
Recoveries						71
Provisions (Reductions)		(290)				(232)
Ending Balance		3,376				3,376
Business Loans [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance		3,449
Impact of adopting ASC 326						3,382
Charge-offs
Recoveries						8
Provisions (Reductions)		(432)				(373)
Ending Balance		3,017				3,017
Consumer Loans [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance		357
Impact of adopting ASC 326						250
Charge-offs		(26)				(41)
Recoveries		3				3
Provisions (Reductions)		33				155
Ending Balance		367				367
Home Equity [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance		2,339
Impact of adopting ASC 326						2,129
Charge-offs
Recoveries
Provisions (Reductions)		(26)				184
Ending Balance		2,313				2,313
Non-Owner Occupied CRE [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance		943
Impact of adopting ASC 326						875
Charge-offs
Recoveries
Provisions (Reductions)		(30)				38
Ending Balance		913				913
Residential Real Estate [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance		6,079
Impact of adopting ASC 326						4,658
Charge-offs
Recoveries						8
Provisions (Reductions)		284				1,697
Ending Balance		6,363				6,363
Allowance for credit losses [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance	[1]	16,833				14,151
Impact of adopting ASC 326	[1]					680
Charge-offs	[1]	(26)				(41)
Recoveries	[1]	3				90
Provisions (Reductions)	[1]	(461)				1,469
Ending Balance	[1]	16,349				16,349
Commercial Real Estate [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance						6,074
Impact of adopting ASC 326						(6,074)
Charge-offs
Recoveries
Provisions (Reductions)
Ending Balance
Consumer Real Estate [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance						5,442
Impact of adopting ASC 326						(5,442)
Charge-offs
Recoveries
Provisions (Reductions)
Ending Balance
Commerical & Industrial [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance						2,151
Impact of adopting ASC 326						(2,151)
Charge-offs
Recoveries
Provisions (Reductions)			$ (109)	$ 255	$ 193
Ending Balance
Consumer [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance						67
Impact of adopting ASC 326						(67)
Charge-offs
Recoveries
Provisions (Reductions)			34	(28)	(16)
Ending Balance
Unallocated [Member]
Schedule of Allowance for Credit Losses by Portfolio Segment [Line Items]
Beginning balance						417
Impact of adopting ASC 326						(417)
Charge-offs
Recoveries
Provisions (Reductions)			$ (12)	$ (172)	$ (28)
Ending Balance
[1]Refer to Note 1, Accounting Pronouncements Adopted in 2023 for details of reclassification of the portfolio segments related to adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.

Loans and Allowance for Cred_15

Loans and Allowance for Credit Losses (Details) - Schedule of Allowance for Credit Losses By Portfolio Segment - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023
Allowance for credit losses:
Beginning balance	$ 13,606	$ 12,979	$ 12,931
Charge-offs	(33)	(41)	(66)
Recoveries	27	18	14
Provision	550	650	100
Ending balance	14,150	13,606	12,979
Consumer Real Estate [Member]
Allowance for credit losses:
Beginning balance	4,715	3,878	3,834
Charge-offs
Recoveries	3	3	3
Provision	108	834	41
Ending balance	4,826	4,715	3,878
Commercial and Industrial [Member]
Allowance for credit losses:
Beginning balance	2,541	2,315	2,112
Charge-offs	(18)	(41)
Recoveries	13	12	10
Provision	(109)	255	193
Ending balance	2,427	2,541	2,315
Consumer [Member]
Allowance for credit losses:
Beginning balance	44	71	87
Charge-offs	(15)		(1)
Recoveries	1	1	1
Provision	34	(28)	(16)
Ending balance	64	44	71
Unallocated [Member]
Allowance for credit losses:
Beginning balance	435	607	635
Charge-offs
Recoveries
Provision	(12)	(172)	(28)
Ending balance	423	435	607
Commercial Real Estate [Member]
Allowance for credit losses:
Beginning balance	5,871	6,108	6,263
Charge-offs			(65)
Recoveries	10	2
Provision	529	(239)	(90)
Ending balance	$ 6,410	$ 5,871	$ 6,108

Loans and Allowance for Cred_16

Loans and Allowance for Credit Losses (Details) - Schedule of Allowance for Credit Losses and Recorded Investment in Loans Receivable - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated	16,349	14,151
Loans receivable:
Loans receivable, Ending balance	1,333,255	1,188,453
Loans receivable, Ending balance: individually evaluated	3,217	4,620
Loans receivable, Ending balance: collectively evaluated	1,330,038	1,183,833
Agriculture [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated	3,376
Loans receivable:
Loans receivable, Ending balance	248,540
Loans receivable, Ending balance: individually evaluated	2,463
Loans receivable, Ending balance: collectively evaluated	246,077
Business Loans [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated	3,017
Loans receivable:
Loans receivable, Ending balance	351,319
Loans receivable, Ending balance: individually evaluated	754
Loans receivable, Ending balance: collectively evaluated	350,565
Consumer Loans [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated	367
Loans receivable:
Loans receivable, Ending balance	6,516
Loans receivable, Ending balance: individually evaluated
Loans receivable, Ending balance: collectively evaluated	6,516
Home Equity [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated	2,313
Loans receivable:
Loans receivable, Ending balance	105,593
Loans receivable, Ending balance: individually evaluated
Loans receivable, Ending balance: collectively evaluated	105,593
Non- Owner Occupied CRE [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated	913
Loans receivable:
Loans receivable, Ending balance	133,454
Loans receivable, Ending balance: individually evaluated
Loans receivable, Ending balance: collectively evaluated	133,454
Residential Real Estate [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated	6,363
Loans receivable:
Loans receivable, Ending balance	487,833
Loans receivable, Ending balance: individually evaluated
Loans receivable, Ending balance: collectively evaluated	$ 487,833
Consumer Real Estate [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated		5,442
Loans receivable:
Loans receivable, Ending balance		520,587
Loans receivable, Ending balance: individually evaluated
Loans receivable, Ending balance: collectively evaluated		520,587
Commercial and Industrial [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated		2,151
Loans receivable:
Loans receivable, Ending balance		143,314
Loans receivable, Ending balance: individually evaluated		190
Loans receivable, Ending balance: collectively evaluated		143,124
Consumer [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated		67
Loans receivable:
Loans receivable, Ending balance		5,769
Loans receivable, Ending balance: individually evaluated
Loans receivable, Ending balance: collectively evaluated		5,769
Unallocated [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated		417
Commercial Real Estate [Member]
Allowance for credit losses:
Allowance for credit losses, Ending balance: individually evaluated
Allowance for credit losses, Ending balance: collectively evaluated		6,074
Loans receivable:
Loans receivable, Ending balance		518,783
Loans receivable, Ending balance: individually evaluated		4,430
Loans receivable, Ending balance: collectively evaluated		$ 514,353

Fair Value Presentation (Detail

Fair Value Presentation (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Fair Value Presentation [Line Items]
Impaired loans	$ 3,217,000	$ 4,620,000

Fair Value Presentation (Deta_2

Fair Value Presentation (Details) - Schedule of Assets Measured on a Recurring Basis - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	$ 447,193	$ 538,260
U.S. Treasuries [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	17,543	32,657
U.S. Government Agencies [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	16,936	24,787
U.S. Agency Mortgage-Backed Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	39,958	45,307
U.S. Agency Collateralized Mortgage Obligations [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	19,636	27,490
Non-Agency MBS/CMO [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	51,908	50,250
Asset-Backed Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	66,970	73,234
Corporate Bonds [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	53,504	69,631
Obligations of states & political subdivisions [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	171,697	205,786
Equity Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	9,041	9,118
Level I [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	26,584	41,775
Level I [Member] | U.S. Treasuries [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	17,543	32,657
Level I [Member] | U.S. Government Agencies [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level I [Member] | U.S. Agency Mortgage-Backed Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level I [Member] | U.S. Agency Collateralized Mortgage Obligations [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level I [Member] | Non-Agency MBS/CMO [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level I [Member] | Asset-Backed Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level I [Member] | Corporate Bonds [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level I [Member] | Obligations of states & political subdivisions [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level I [Member] | Equity Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	9,041	9,118
Level II [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	420,609	496,485
Level II [Member] | U.S. Treasuries [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level II [Member] | U.S. Government Agencies [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	16,936	24,787
Level II [Member] | U.S. Agency Mortgage-Backed Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	39,958	45,307
Level II [Member] | U.S. Agency Collateralized Mortgage Obligations [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	19,636	27,490
Level II [Member] | Non-Agency MBS/CMO [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	51,908	50,250
Level II [Member] | Asset-Backed Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	66,970	73,234
Level II [Member] | Corporate Bonds [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	53,504	69,631
Level II [Member] | Obligations of states & political subdivisions [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)	171,697	205,786
Level II [Member] | Equity Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level III [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level III [Member] | U.S. Treasuries [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level III [Member] | U.S. Government Agencies [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level III [Member] | U.S. Agency Mortgage-Backed Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level III [Member] | U.S. Agency Collateralized Mortgage Obligations [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level III [Member] | Non-Agency MBS/CMO [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level III [Member] | Asset-Backed Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level III [Member] | Corporate Bonds [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level III [Member] | Obligations of states & political subdivisions [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)
Level III [Member] | Equity Securities [Member] | Fair Value Measured on a Recurring Basis [Member]
Schedule of Assets Measured on a Recurring Basis [Line Items]
Securities available for sale (at fair value)

Fair Value Presentation (Deta_3

Fair Value Presentation (Details) - Schedule of Assets Measured on a Nonrecurring Basis - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Assets:
Individually analyzed loans	$ 3,217
Total	3,217	$ 4,620
Assets:
Impaired Loans		4,620
Level I [Member]
Assets:
Individually analyzed loans
Total
Assets:
Impaired Loans
Level II [Member]
Assets:
Individually analyzed loans
Total
Assets:
Impaired Loans
Level III [Member]
Assets:
Individually analyzed loans	3,217
Total	$ 3,217	4,620
Assets:
Impaired Loans		$ 4,620

Fair Value Presentation (Deta_4

Fair Value Presentation (Details) - Schedule of Level III Fair Value Measurements - Impaired Loans [Member] - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2023	Dec. 31, 2022
Schedule of Level III Fair Value Measurements [Line Items]
Fair Value Estimate		$ 3,217	$ 4,620
Valuation Techniques	[1]	Appraisal of collateral	Appraisal of collateral
Unobservable inputs - Appraisal adjustments	[2]	Appraisal adjustments	Appraisal adjustments
Unobservable inputs - Liquidation expenses	[2]	Liquidation expenses	Liquidation expenses
Minimum [Member]
Schedule of Level III Fair Value Measurements [Line Items]
Range (Weighted Avg)- Individually analyzed loans		0%	0%
Range (Weighted Avg)- Impaired loans		0%	0%
Median [Member]
Schedule of Level III Fair Value Measurements [Line Items]
Range (Weighted Avg)- Individually analyzed loans		20%	20%
Range (Weighted Avg)- Impaired loans		10%	10%
Maximum [Member]
Schedule of Level III Fair Value Measurements [Line Items]
Range (Weighted Avg)- Individually analyzed loans		20%	20%
Range (Weighted Avg)- Impaired loans		10%	10%
[1]Fair value is generally determined through independent appraisals of the underlying collateral, which generally include 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.

Fair Value Presentation (Deta_5

Fair Value Presentation (Details) - Schedule of Financial Instruments not Required to be Measured or Reported at Fair Value - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Financial Assets:
Cash and cash equivalents	$ 38,759	$ 37,572	$ 50,576
Regulatory stock	8,283	6,670	5,897
Bank owned life insurance	35,415	34,805	35,995
Financial Liabilities:
Demand deposits	583,145	672,342	670,563
Total deposits	1,660,990	1,638,958	1,631,849
Short-term debt		16,000	15,000
Subordinated debt	39,516	39,396	$ 39,356
Carrying Amount [Member]
Financial Assets:
Cash and cash equivalents	38,759	37,572
Regulatory stock	8,283	6,670
Loans held for sale	1,081	5,927
Loans, net of allowance	1,319,248	1,176,966
Mortgage servicing assets	2,121	2,030
Accrued interest receivable	7,039	6,249
Bank owned life insurance	35,415	34,805
Financial Liabilities:
Demand deposits	583,145	672,342
Interest-bearing demand deposits	236,243	164,208
NOW accounts	99,368	139,846
Money market deposit accounts	157,684	163,836
Savings accounts	324,053	364,897
Time deposits	260,497	133,829
Total deposits	1,660,990	1,638,958
Short-term debt		16,000
Long-term debt	98,528	58,039
Subordinated debt	39,516	39,396
Accrued interest payable	2,099	597
Fair Value [Member]
Financial Assets:
Cash and cash equivalents	38,759	37,572
Regulatory stock	8,283	6,670
Loans held for sale	1,081	5,927
Loans, net of allowance	1,233,701	1,112,400
Mortgage servicing assets	2,923	2,894
Accrued interest receivable	7,039	6,249
Bank owned life insurance	35,415	34,805
Financial Liabilities:
Demand deposits	583,145	672,342
Interest-bearing demand deposits	236,243	164,208
NOW accounts	99,368	139,846
Money market deposit accounts	157,684	163,836
Savings accounts	324,053	364,897
Time deposits	256,515	129,422
Total deposits	1,657,008	1,634,551
Short-term debt		15,721
Long-term debt	96,459	56,431
Subordinated debt	33,473	35,975
Accrued interest payable	2,099	597
Quoted Prices in Active Markets for Identical Assets (Level I) [Member]
Financial Assets:
Cash and cash equivalents	38,759	37,572
Regulatory stock	8,283	6,670
Loans held for sale	1,081	5,927
Loans, net of allowance
Mortgage servicing assets
Accrued interest receivable	7,039	6,249
Bank owned life insurance	35,415	34,805
Financial Liabilities:
Demand deposits	583,145	672,342
Interest-bearing demand deposits	236,243	164,208
NOW accounts	99,368	139,846
Money market deposit accounts	157,684	163,836
Savings accounts	324,053	364,897
Time deposits
Total deposits	1,400,493	1,505,129
Long-term debt
Subordinated debt
Accrued interest payable	2,099	597
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
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	1,233,701	1,112,400
Mortgage servicing assets	2,923	2,894
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	256,515	129,422
Total deposits	256,515	129,422
Short-term debt		15,721
Long-term debt	96,459	56,431
Subordinated debt	33,473	$ 35,975
Accrued interest payable

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Details) $ in Millions	Sep. 30, 2023 USD ($)
Commitments and Contingent Liabilities [Line Items]
Commitment to extend credit	$ 627.7
Commitments to Extend Credit [Member]
Commitments and Contingent Liabilities [Line Items]
Commitment to extend credit	100.1
Line of Credit [Member]
Commitments and Contingent Liabilities [Line Items]
Commitment to extend credit	510.6
Letter of Credit [Member]
Commitments and Contingent Liabilities [Line Items]
Commitment to extend credit	$ 17

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	3 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Schedule Of Accumulated Other Comprehensive Income Loss [Line Items]
Beginning Balance	$ (41,244)	$ (40,633)	$ (48,292)	$ (36,816)	$ (20,298)	$ 3,441
Other comprehensive loss before reclassifications	(11,477)	(1,365)	7,335	(18,565)	(16,518)	(23,629)
Amount reclassified from accumulated other comprehensive income (loss)		754	324			(110)
Period change	(11,477)	(611)	7,659	(18,565)	(16,518)	(23,739)
Ending Balance	$ (52,721)	$ (41,244)	$ (40,633)	$ (55,381)	$ (36,816)	$ (20,298)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) (Details) - Schedule of Accumulated Other Comprehensive Income (Loss) Components - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Securities available-for-sale:
Net securities (losses) gains, reclassified into earnings	[1]			(Losses) gains on the sale of debt securities, net
Related income tax benefit (expense)	[1]			Benefit/(Provision) for federal income taxes
Securities available-for-sale [Member]
Securities available-for-sale:
Net securities (losses) gains, reclassified into earnings	[1]			(Losses) gains on the sale of debt securities, net
Related income tax benefit (expense)	[1]			Benefit/(Provision) for federal income taxes
Reclassification out of Accumulated Other Comprehensive Income [Member]
Securities available-for-sale:
Net securities (losses) gains, reclassified into earnings	[1]
Related income tax benefit (expense)	[1]
Net effect on accumulated other comprehensive income (loss) for the period	[1]
Reclassification out of Accumulated Other Comprehensive Income [Member] | Securities available-for-sale [Member]
Securities available-for-sale:
Net securities (losses) gains, reclassified into earnings	[1]			$ (1,364)	$ 139
Related income tax benefit (expense)	[1]			286	(29)
Net effect on accumulated other comprehensive income (loss) for the period	[1]			$ (1,078)	$ 110
[1]Amounts in parentheses indicate debits.