Farmers National Banc (FMNB) 10-K 9 Mar 23 2022 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Mar. 01, 2023	Jun. 30, 2022
Cover [Abstract]
Entity Registrant Name	Farmers National Banc Corp.
Entity Central Index Key	0000709337
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Document Type	10-K
Document Period End Date	Dec. 31, 2022
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Title of 12(b) Security	Common Stock, No Par Value
Trading Symbol	FMNB
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		37,944,511
Entity Public Float			$ 468.7
Document Annual Report	true
Document Transition Report	false
Entity Shell Company	false
Entity File Number	001-35296
Entity Tax Identification Number	34-1371693
Entity Address, Address Line One	20 South Broad Street
Entity Address, City or Town	Canfield
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	44406
City Area Code	330
Local Phone Number	533-3341
Entity Incorporation, State or Country Code	OH
ICFR Auditor Attestation Flag	true
Auditor Name	CliftonLarsonAllen LLP
Auditor Firm ID	655
Auditor Location	Toledo, Ohio
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Document Part of Form 10-K into which Portions of the registrant’s definitive proxy statement for the 2023 III Annual Meeting of Shareholders

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and due from banks	$ 21,395	$ 29,150
Federal funds sold and other	54,156	83,640
TOTAL CASH AND CASH EQUIVALENTS	75,551	112,790
Securities available for sale	1,268,025	1,427,677
Other investments	33,444	30,459
Loans held for sale	858	4,545
Loans	2,404,750	2,331,082
Less allowance for credit losses	26,978	29,386
NET LOANS	2,377,772	2,301,696
Premises and equipment, net	39,173	37,520
Goodwill	94,640	94,240
Other intangibles, net	7,026	8,366
Bank owned life insurance	74,972	73,855
Other assets	110,739	51,601
TOTAL ASSETS	4,082,200	4,142,749
Deposits:
Noninterest-bearing	896,957	916,237
Interest-bearing	2,526,760	2,630,998
Brokered time deposits	138,051	0
TOTAL DEPOSITS	3,561,768	3,547,235
Short-term borrowings	95,000	0
Long-term borrowings	88,211	87,758
Other liabilities	44,926	35,324
TOTAL LIABILITIES	3,789,905	3,670,317
Commitments and contingent liabilities (Note 14)
Stockholders' equity
Common Stock - Authorized 50,000,000 and issued 35,128,962 shares in 2022 and 2021; 34,055,125 and 33,898,236 shares outstanding, respectively	305,340	306,123
Retained earnings	212,375	173,896
Accumulated other comprehensive income (loss)	(210,490)	9,295
Treasury stock, at cost; 1,073,837 and 1,230,726 shares, respectively	(14,930)	(16,882)
TOTAL STOCKHOLDERS' EQUITY	292,295	472,432
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 4,082,200	$ 4,142,749

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	35,128,962	35,128,962
Common Stock, Shares, Outstanding	34,055,125	33,898,236
Treasury stock, shares	1,073,837	1,230,726

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 107,790	$ 94,820	$ 98,379
Taxable securities	20,843	11,399	5,423
Tax exempt securities	11,898	9,542	7,684
Dividends	871	498	543
Federal funds sold and other interest income	684	200	298
TOTAL INTEREST AND DIVIDEND INCOME	142,086	116,459	112,327
INTEREST EXPENSE
Deposits	13,085	6,775	14,381
Short-term borrowings	1,408	7	359
Long-term borrowings	3,427	1,687	1,396
TOTAL INTEREST EXPENSE	17,920	8,469	16,136
NET INTEREST INCOME	124,166	107,990	96,191
Provision for credit losses	250	4,649	9,159
Provision (credit) for unfunded commitments	872	244	(59)
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES AND UNFUNDED COMMITMENTS	123,044	103,097	87,091
NONINTEREST INCOME
Bank owned life insurance income, including death benefits	1,810	1,338	795
Security gains (losses), including fair value changes for equity securities	(454)	1,004	380
Net gains on sale of loans	2,062	8,285	11,362
Other mortgage banking income (loss), net	291	(136)	(83)
Legal settlement	8,375	0	0
Other operating income	3,976	2,307	1,952
TOTAL NONINTEREST INCOME	44,202	38,193	36,161
NONINTEREST EXPENSE
Salaries and employee benefits	45,013	39,393	39,826
Occupancy and equipment	11,379	8,486	7,254
FDIC insurance and state and local taxes	3,951	2,859	2,888
Professional fees	6,114	4,191	2,733
Merger related costs	4,070	7,109	3,223
Advertising	1,947	1,859	1,531
Intangible amortization	1,973	1,362	1,327
Core processing charges	3,348	3,198	3,551
Charitable donation	6,000	0	0
Other operating expenses	10,616	10,719	10,647
TOTAL NONINTEREST EXPENSE	94,411	79,176	72,980
INCOME BEFORE INCOME TAXES	72,835	62,114	50,272
INCOME TAXES	12,238	10,270	8,396
NET INCOME	$ 60,597	$ 51,844	$ 41,876
EARNINGS PER SHARE:
Basic	$ 1.79	$ 1.78	$ 1.48
Diluted	$ 1.79	$ 1.77	$ 1.47
Service Charges on Deposit Accounts
NONINTEREST INCOME
Noninterest income	$ 4,716	$ 3,660	$ 3,682
Trust Fees
NONINTEREST INCOME
Noninterest income	9,638	9,438	7,632
Insurance Agency Commissions
NONINTEREST INCOME
Noninterest income	4,402	3,456	3,124
Retirement Plan Consulting Fees
NONINTEREST INCOME
Noninterest income	1,389	1,421	1,523
Investment Commissions
NONINTEREST INCOME
Noninterest income	2,183	2,276	1,530
Debit Card and EFT Fees
NONINTEREST INCOME
Noninterest income	$ 5,814	$ 5,144	$ 4,264

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 60,597	$ 51,844	$ 41,876
Other comprehensive income(loss):
Net unrealized holding gains (losses) on available for sale securities		(278,620)	(15,333)	16,651
Reclassification adjustment for (gains) losses realized in income	[1]	415	(838)	(385)
Net unrealized holding gains (losses)		(278,205)	(16,171)	16,266
Income tax effect		58,423	3,396	(4,060)
Unrealized holding gains (losses), net of reclassification and tax		(219,782)	(12,775)	12,206
Change in funded status of post-retirement plan, net of tax		(3)	38	0
Other comprehensive income (loss), net of tax		(219,785)	(12,737)	12,206
TOTAL COMPREHENSIVE INCOME (LOSS)		$ (159,188)	$ 39,107	$ 54,082
[1] Pre-tax reclassification adjustments relating to available-for-sale securities are reported in security gains and the tax impact is included in income tax expense on the consolidated statements of income .

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Cumulative Impact of ASU 2016-13 Adoption (CECL)	Common Stock	Retained Earnings	Retained Earnings Cumulative Impact of ASU 2016-13 Adoption (CECL)	AOCI Attributable to Parent	Treasury Stock
Balance at Dec. 31, 2019	$ 299,309		$ 186,345	$ 108,851		$ 9,826	$ (5,713)
Net income	41,876			41,876
Other comprehensive income (loss)	12,206					12,206
Stock based compensation expense	1,443		1,443
Vesting of Long Term Incentive Plan	161		(1,579)				1,740
Share forfeitures for taxes	(560)						(560)
Share issuance as part of a business combination	22,554		22,554
Dividends paid	(12,654)			(12,654)
Treasury share purchases	(14,238)						(14,238)
Balance at Dec. 31, 2020	350,097		208,763	138,073		22,032	(18,771)
Net income	51,844			51,844
Other comprehensive income (loss)	(12,737)					(12,737)
Restricted share issuance	0		(412)				412
Restricted share forfeitures	0		52				(52)
Stock based compensation expense	1,193		1,193
Vesting of Long Term Incentive Plan	0		(2,136)				2,136
Share forfeitures for taxes	(443)						(443)
Share issuance as part of a business combination	98,921		98,921
Retirement of Cortland shares owned by Farmers	(258)		(258)
Dividends paid	(14,085)			(14,085)
Treasury share purchases	(164)						(164)
Balance at Dec. 31, 2021	472,432	$ (1,936)	306,123	173,896	$ (1,936)	9,295	(16,882)
Net income	60,597			60,597
Other comprehensive income (loss)	(219,785)					(219,785)
Restricted share issuance	0		(1,816)				1,816
Restricted share forfeitures	0		42				(42)
Stock based compensation expense	1,817		1,817
Vesting of Long Term Incentive Plan	(457)		(826)				369
Share forfeitures for taxes	(191)						(191)
Dividends paid	(22,118)			(22,118)
Balance at Dec. 31, 2022	$ 292,295		$ 305,340	$ 212,375		$ (210,490)	$ (14,930)

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Retained Earnings
Cash dividend declared per share of common stock	$ 0.65	$ 0.47	$ 0.44

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 60,597	$ 51,844	$ 41,876
Adjustments to reconcile net income to net cash from operating activities:
Provision for credit losses	250	4,649	9,159
Provision (credit) for unfunded commitments	872	244	(59)
Depreciation and amortization	4,899	3,539	3,122
Net amortization of securities	4,817	3,555	2,347
Available for sale security (gains) loss	415	(838)	(385)
Realized (gains) losses on equity securities	39	(166)	5
(Gain) loss on land and building sales, net	(20)	247	77
Stock compensation expense	1,817	1,193	1,443
(Gains) loss on sale of other real estate owned	0	0	(38)
Earnings on bank owned life insurance	(1,626)	(1,298)	(795)
Income recognized from death benefit on bank owned life insurance	(184)	(40)	0
Origination of loans held for sale	(102,150)	(398,011)	(245,060)
Proceeds from loans held for sale	105,956	406,381	255,167
Net gains on sale of loans	(2,062)	(8,285)	(11,362)
Net change in other assets and liabilities	10,065	(8,081)	(6,431)
NET CASH FROM OPERATING ACTIVITIES	83,685	54,933	49,066
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities and repayments of securities available for sale	78,265	74,376	61,117
Proceeds from sales of securities available for sale	37,190	35,175	60,341
Purchases of securities available for sale	(239,240)	(849,941)	(176,212)
Proceeds from sale of equity securities	72	258	67
Purchases of equity securities	(78)	(68)	(842)
Distributions from SBIC funds	2,740	1,261	0
Purchases of SBIC funds	(3,067)	(1,116)	0
Purchases of restricted stock	(5,833)	(22)	(2,843)
Redemption of restricted stock	3,142	2,198	5,383
Loan originations and payments, net	(77,198)	231,479	(86,741)
Proceeds from sale of other real estate owned	0	0	241
Proceeds from BOLI death benefits	693	352	0
Purchase of bank owned life insurance	0	0	(15,000)
Proceeds from land and building sales	1,399	37	502
Additions to premises and equipment	(5,505)	(1,375)	(3,696)
Net cash received (paid) in business combinations	(1,033)	83,773	(2,204)
NET CASH FROM INVESTING ACTIVITIES	(208,453)	(423,613)	(159,887)
CASH FLOWS FROM FINANCING ACTIVITIES
Net change in deposits	14,533	241,083	418,663
Net change in short-term borrowings	95,000	(6,767)	(49,529)
Repayments of long-term borrowings	0	(66,980)	(47,560)
Proceeds from long term borrowings	0	73,749	0
Cash dividends paid	(22,004)	(14,072)	(12,654)
Repurchase of common shares	0	(164)	(14,238)
NET CASH FROM FINANCING ACTIVITIES	87,529	226,849	294,682
NET CHANGE IN CASH AND CASH EQUIVALENTS	(37,239)	(141,831)	183,861
Beginning cash and cash equivalents	112,790	254,621	70,760
Ending cash and cash equivalents	75,551	112,790	254,621
Supplemental cash flow information:
Interest paid	16,461	8,482	16,515
Income taxes paid	10,100	12,500	9,000
Supplemental noncash disclosures:
Transfer of loans and property to other real estate owned	0	0	73
Issuance of stock for business combinations	0	98,921	22,554
Issuance of stock awards	2,184	2,136	1,740
Security purchases not settled	$ 0	$ 0	$ 3,889

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation: The consolidated financial statements include the accounts of Farmers National Banc Corp. (“Company”) and its wholly-owned subsidiaries, The Farmers National Bank of Canfield (“Bank” or “Farmers Bank”), Farmers Trust Company (“Farmers Trust”) and Farmers National Captive, Inc. (“Captive”). The consolidated financial statements also include the accounts of the Bank’s subsidiaries; Farmers National Insurance, LLC (“Farmers Insurance”) and Farmers of Canfield Investment Co. (“Farmers Investments”). The Company completed its acquisition of Cortland Bancorp (“Cortland”) on November 1, 2021 and has since included its results of operations in the Consolidated Statements of Income. Together all entities are referred to as “the Company.” All significant intercompany balances and transactions have been eliminated in consolidation. Nature of Operations: The Company provides full banking services, including wealth management services and mortgage banking activity, through the Bank. As a national bank, the Bank is subject to regulation by the Office of the Comptroller of the Currency and the Federal Deposit Insurance Corporation. The primary area served by the Bank is the northeastern region of Ohio through forty-five ( 45 ) locations and one location in southwestern Pennsylvania. The Company provides trust services and retirement consulting services through its Farmers Trust subsidiary and insurance services through the Bank’s Insurance subsidiary. Farmers Trust has a state-chartered bank license to conduct trust business from the Ohio Department of Commerce – Division of Financial Institutions. The primary purpose of Farmers Investments is to invest in municipal securities. Captive provides property and casualty insurance coverage to the Company and its subsidiaries. Captive pools resources with eleven similar insurance subsidiaries of financial institutions to spread a limited amount of risk among the pool members and to provide insurance where not currently available or economically feasible in today’s insurance market place. Estimates: The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Business Combinations: Business combinations are accounted for by applying the acquisition method. As of acquisition date, the identifiable assets acquired and liabilities assumed are measured at fair value and recognized separately from goodwill. Results of operations of the acquired entities are included in the consolidated statement of income from the date of acquisition. Cash Flows: Cash and cash equivalents include cash on hand, deposits with other financial institutions and federal funds sold. Generally, federal funds are purchased and sold for one-day periods. Net cash flows are reported for loan and deposit transactions, short-term borrowings and other assets and liabilities. Securities: Debt securities classified as available for sale are those that could be sold for liquidity, investment management, or similar reasons, even though management has no present intentions to do so. Securities available for sale are carried at fair value, with unrealized holding gains and losses reported in other comprehensive income, net of tax. Equity securities with readily determinable fair values are carried at fair value, with changes in fair value reported in net income. Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized on the level-yield method without anticipating prepayments, except for mortgage backed securities where prepayments are anticipated. Premiums are amortized to the earliest call date. Purchases and sales are recorded on the trade date, with resulting gains and losses determined using the specific identification method. The Company has adopted ASU 2016-13 that makes improvements to the accounting for credit losses on securities available for sale. The concept of other than-temporarily impaired securities has been replaced with the allowance for credit losses. Securities available for sale are evaluated on an individual level and pooling of securities is no longer an option. During this evaluation process, management considers the extent to which the fair value has been less than cost, the financial condition and near term prospects of the issuer, and the intent and ability of the Company to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value. Loans Held for Sale: Mortgage loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by outstanding commitments from investors. Net unrealized losses, if any, are charged to earnings. Mortgage loans held for sale are sold with or without servicing rights. Gains and losses on sales of mortgage loans are based on the difference between the selling price and the carrying value of the related loan sold. Loans: Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of deferred loan fees and costs, and an allowance for credit losses. Substantially all loans are secured by specific items of collateral including business assets, consumer assets, and commercial and residential real estate. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the level yield method without anticipating prepayments. Interest income on mortgage and commercial loans is discontinued at the time the loan is 90 days delinquent unless the loan is well secured and in process of collection. Consumer loans are typically charged off no later than 120 days past due. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. Nonaccrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. For all classes of loans, when interest accruals are discontinued, interest accrued but not received is reversed against interest income. Interest on such loans is thereafter recorded on a cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Purchased Credit Deteriorated Loans (PCD): The Company acquires loans individually and in groups or portfolios. At acquisition, the Company reviews each loan to determine whether there is evidence of more than insignificant deterioration of credit quality since origination. The Company determines whether each such loan is to be accounted for individually or whether such loans will be assembled into pools of loans based on common risk characteristics (loan type and date of origination). PCD loans acquired in a transaction are marked to fair value and a mark on yield is recorded. In addition, an adjustment is made to the allowance for credit losses ("ACL") for the expected loss on the acquisition date. These loans are assessed on a regular basis and subsequent adjustments to the ACL are recorded on the statements of income. Derivatives: Derivative financial instruments are recognized as assets or liabilities at fair value. The Company’s two derivatives are interest-rate swap agreements and mortgage banking derivatives. These are used as part of the Company's asset and liability management strategy to aid in managing its interest rate risk position. The Company does not use derivatives for trading or balance sheet hedging purposes. The derivative transactions are considered instruments with no hedging designation, with changes in the fair value reported currently in earnings, as other noninterest income. Concentration of Credit Risk: There are no significant concentrations of loans to any one industry or customer. However, most of the Company’s business activity is with customers located within Northeastern Ohio. Therefore, the Company’s exposure to credit risk is significantly affected by changes in the economy of an eleven county area. Loans secured by real estate represent 68.2 % of the total portfolio and changes related to the real estate markets are monitored by management. Allowance for Credit Losses: On January 1, 2021, the Company adopted the current expected credit loss model (“CECL”). This methodology for calculating the allowance for credit losses considers the possibility of loss over the life of the loan. It also considers historical loss rates and other qualitative adjustments, as well as a new forward-looking component that considers reasonable and supportable forecasts over the expected life of each loan. To develop the ACL estimate under the current expected loss model, the Company segments the loan portfolio into loan pools based on loan type and similar credit risk elements. The Company uses the cohort (“cohort”) and the probability of default/loss given default (“PD/LGD”) methodologies as described in the Credit Quality Indicators section of the loan footnote. Under ASC 326, if a loan does not share similar risk characteristics with loans in that pool, expected credit losses for that loan are evaluated individually. The Company has established specific thresholds for the loan portfolio that trigger when loans need to be evaluated individually. In addition, ASC 326 requires the Company to establish a separate liability for anticipated credit losses for unfunded commitments. Under CECL the credit loss estimation process involves procedures that consider the unique characteristics of the Company’s loan portfolio segments. These segments are disaggregated into the loan pools for monitoring. A model of risk characteristics, such as loss history and delinquency experience, trends in past due and non-performing loans, as well as existing economic conditions and supportable forecasts used to determine credit loss assumptions. The Company uses two methodologies, the cohort and the PD/LGD, to analyze loan pools. Cohort relies on the creation of cohorts to capture loans that qualify for a particular segment, as of a point in time. Those loans are then tracked over their remaining lives to determine their loss experience. The Company aggregates financial assets on the basis of similar risk characteristics when evaluating loans on a collective basis. Those characteristics include, but aren’t limited to, internal or external credit score, risk ratings, financial asset, loan type, collateral type, size, effective interest rate, term, or geographical location. The Company uses cohort primarily for consumer loan portfolios. The probability of default (“PD”) portion of PD/LGD is defined by the Company as 90 days past due, placed on non-accrual, becomes a troubled debt restructuring or is partially, or wholly, charged-off. Typically, a one-year time period is used to asses PD. PD can be measured and applied using various risk criteria. Risk rating is one common way to apply PDs. Loss given default (“LGD”) is to determine the percentage of loss by facility or collateral type. LGD estimates can sometimes be driven, or influenced, by product type, industry or geography. The Company uses PD/LGD primarily for commercial loan portfolios. A reassessment of the existing acquired loans occurred in the third quarter of 2021. This was to align with the calculation of the ACL being used under the CECL model. To the extent that any purchased loan is not specifically reviewed, such loan is assumed to have characteristics similar to the characteristics of the originated risk pools. The grade for each purchased loan without evidence of credit deterioration is reviewed subsequent to the date of acquisition any time a loan is renewed or extended or at any time information becomes available to the Company that provides material insight regarding the loan’s performance, the status of the borrower or the quality or value of the underlying collateral. To the extent that current information indicates it is probable that the Company will collect all amounts according to the contractual terms thereof, such loan is not individually considered in the determination of the required allowance for credit losses. To the extent that current information indicates it is probable that the Company will not be able to collect all amounts according to the contractual terms thereof, such loan is considered in the determination of the required level of allowance. In determining the day one fair values of purchased loans without evidence of credit deterioration at the date of acquisition, management includes (i) no carry-over of any previously recorded allowance for loan losses and (ii) an adjustment of the unpaid principal balance to reflect an appropriate market rate of interest and credit risk, given the risk profile and grade assigned to each loan. This adjustment is accreted into earnings as a yield adjustment, using the effective yield method, over the remaining life of each loan. The ACL represents management’s estimate of expected credit losses in the Company’s loan portfolio at the balance sheet date. The Company estimates the ACL based on the amortized cost basis of the underlying loan and has made an accounting policy election to exclude accrued interest from the loan’s amortized cost basis and the related measurement of the ACL. Estimating the amount of the ACL is a function of a number of factors, including but not limited to changes in the loan portfolio, net charge-offs, trends in past due and nonaccrual loans, and the level of potential problem loans, all of which may be susceptible to significant change. While management uses the best information available to establish the allowance, future adjustments to the allowance may be necessary, which may be material, if economic conditions differ substantially from the assumptions used in estimating the allowance. If additions to the original estimate of the allowance for credit losses are deemed necessary, they will be reported in earnings in the period in which they become reasonably estimable and probable. Allocations of the allowance may be made for specific loans, but the entire allowance is available for any loan that, in management’s judgment, should be charged-off. The Company considers the guidance on troubled debt restructuring for loans when evaluating for disclosure. Troubled debt restructurings are measured at the present value of estimated future cash flow using the loan’s effective rate at inception. If a troubled debt restructuring is considered to be a collateral dependent loan, the loan is reported, net, at the fair value of the collateral. For troubled debt restructurings that subsequently default, the Company determines the amount of reserve in accordance with the accounting policy for the allowance for credit losses. Servicing Rights: When mortgage loans are sold and servicing rights are retained, the servicing rights are initially recorded at fair value with the income statement effect recorded in gains on sales of loans. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. The Company compares the valuation model inputs and results to published industry data to validate the model results and assumptions. The fair value of the mortgage servicing rights as of December 31, 2022 was $ 5.28 million. All classes of servicing assets are subsequently measured using the amortization method, which requires servicing rights to be amortized into non‑interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing assets are evaluated for impairment based upon the fair value of the assets compared to carrying amount. Any impairment is reported as a valuation allowance, to the extent that fair value is less than the capitalized amount for a grouping. At December 31, 2022, there was a valuation allowance impairment totaling $ 17 thousand. There was no valuation allowance impairment against servicing assets as of December 31, 2021. Servicing fee income is recorded when earned for servicing loans based on a contractual percentage of the outstanding principal or a fixed amount per loan. The amortization of mortgage servicing rights is netted against loan servicing fee income. Servicing fees, late fees and ancillary fees related to loan servicing are not considered significant for financial reporting. Foreclosed Assets: Assets acquired through or in lieu of loan foreclosure are initially recorded at fair value less costs to sell, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. If fair value declines subsequent to foreclosure, a valuation allowance is recorded through expense. These assets are recorded in other assets on the balance sheets as other real estate owned (“OREO”). Operating costs after acquisition are expensed. The Company had zero OREO recorded at December 31, 2022 and 2021. Premises and Equipment: Land is carried at cost. Premises and equipment are stated at cost, less accumulated depreciation. Buildings and related components are depreciated using the straight-line method with useful lives ranging from 5 to 40 years. Furniture, fixtures and equipment are depreciated using the straight-line method with useful lives ranging from 3 to 10 years. Restricted Stock: The Bank is a member of the Federal Home Loan Bank (“FHLB”) system. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. The Bank is also a member of and owns stock in the Federal Reserve Bank. These stocks are carried at cost, classified as restricted securities included in other investments, and periodically evaluated for impairment based on ultimate recovery of par value. Restricted stock totaled $ 18.2 million at December 31, 2022 and $ 15.6 million in 2021. Cash and stock dividends are reported as income. Bank Owned Life Insurance: The Company has purchased life insurance policies on certain key officers. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. Long-term Assets: Premises and equipment and other long-term assets are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value. Goodwill and Other Intangible Assets: Goodwill resulting from a business combination is generally determined as the excess of the fair value of the consideration transferred over the fair value of the net assets acquired as of the acquisition date. Goodwill acquired in a business combination and determined to have an indefinite useful life is not amortized, but tested for impairment at least annually. The Company has selected September 30 as the date to perform the annual goodwill impairment tests associated with the acquisitions of Farmers Trust, Farmers Insurance and the recent Banking acquisitions. Intangible assets with finite useful lives are amortized over their estimated useful lives. Goodwill is the only intangible asset with an indefinite life on the balance sheet. Core deposit intangible assets arising from bank acquisitions are amortized over their estimated useful lives of 7 to 8 years. Non-compete contracts are amortized on a straight-line basis, over the term of the agreements. Customer relationship and trade name intangibles are amortized over a range of 13 to 15 years on an accelerated method. Loan Commitments and Related Financial Instruments: Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded. Stock-Based Compensation: Compensation cost is recognized for restricted stock awards issued to employees, based on the fair value of these awards at the date of grant. The market price of the Company’s common stock at the grant date is used for restricted stock awards. Compensation cost is recognized over the required service period, generally defined as the vesting period. For awards with graded vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. Income Taxes : Income tax expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50 % likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company recognizes interest and/or penalties related to income tax matters in income tax expense. Retirement Plans: Employee 401(k) and profit sharing plan expense is the amount of matching and discretionary contributions. Deferred compensation and supplemental retirement plan expense allocates the benefits over years of service. Earnings per Common Share: Basic earnings per common share is net income divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share include the dilutive effect of additional potential common shares issuable under stock equity awards. Earnings and dividends per share are restated for all stock splits and stock dividends through the date of issuance of the financial statements. Comprehensive Income: Comprehensive income consists of net income and other comprehensive income (loss). Other comprehensive income (loss) consists of unrealized gains and losses on securities available for sale and changes in the funded status of the post-retirement plan, which are recognized as separate components of equity, net of tax effects. Loss Contingencies: Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are any matters currently that would have a material effect on the financial statements. Restrictions on Cash: Cash on hand or on deposit with the Federal Reserve Bank (“FRB”) was required to meet regulatory reserve and clearing requirements. Equity: Treasury stock is carried at cost. Dividend Restriction: Banking regulations require maintaining certain capital levels and may limit the dividends paid by the Bank and Farmers Trust to the holding company or by the holding company to shareholders. Fair Value of Financial Instruments: Fair values of financial instruments are estimated using relevant market information and other assumptions as more fully disclosed in Note 7. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates. Operating Segments: Operations are managed and financial performance is primarily aggregated and reported in two lines of business, the Bank segment and Farmers Trust segment. The Company discloses segment information in Note 23. Adoption of New Accounting Standards and Newly Issued, Not Yet Effective Accounting Standards: On March 31, 2022, FASB issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326), which eliminates the troubled debt restructuring (“TDR”), accounting model for creditors that have adopted ASU 2022-02. Due to the removal of the TDR accounting model, all loan modifications now will be accounted for under the general loan modification guidance in Subtopic 310-20. In addition, on a prospective basis, entities will be subject to new disclosure requirements covering modifications of receivables and whether a modification results in a new loan or a continuation of an existing loan. Public business entities within the scope of the Topic 326 vintage disclosure requirements also will be required to prospectively disclose current-period gross write-off information by vintage, or year of origination. For entities that have adopted Topic 326, ASU 2022-02 takes effect in reporting periods beginning after December 15, 2022. Early adoption is permitted. The Company has elected not to early adopt ASU 2022-02 at this time. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition. On October 28, 2021, FASB issued ASU No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. This ASU requires contract assets and contract liabilities to be accounted for as if they (the acquirer) entered into the original contract at the same time and same date as the acquiree. This is a shift from existing guidance, which required the acquirer to recognize contract assets and contract liabilities at their fair value as of the acquisition date. The amendments in this Update are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition. Management determined that Emclaire had an immaterial amount of contracts with customers. On March 12, 2020, the FASB issued ASU 2020-04 and amended by ASU 2021-01, Facilitation of the Effects of Reference Rate Reform on Financial Reporting , to ease the burden of accounting for contract modifications related to reference rate reform. The amendments in ASU 2020-04 create a new Topic in the Codification, ASC 848, Reference Rate Reform , which contains guidance that is designed to simplify how entities account for contracts that are modified to replace LIBOR or other benchmark interest rates with new rates. The amendments in ASU 2020-04 give entities the option to apply expedients and exceptions to contract modifications that are made until December 31, 2022, if certain criteria are met. If adopted, these amendments and exceptions should be applied to all eligible modifications to contracts that are accounted for under an ASC Topic or industry Subtopic. The guidance in ASC 848 will not apply to any contract modifications made after December 31, 2022. The amendments in this update are elective and can be applied during the period of March 12, 2020 through December 31, 2022. In December 2022, the FASB issued ASU 2022-06 that defers the sunset date from December 31, 2022 to December 31, 2024. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition. In June 2016, the FASB issued ASU 2016-13: Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . The ASU requires an organization to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, although the inputs to those techniques changed to reflect the full amount of expected credit losses. Organizations will continue to use judgment to determine which loss estimation method is appropriate for their circumstances. Additionally, the ASU amends the accounting for credit losses on available for sale debt securities and purchased financial assets with credit deterioration. ASU 2016-13 was effective for public companies for annual periods beginning after December 15, 2019. In accordance with the accounting relief provisions of CARES and subsequent provisions of the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act, the Bank postponed the adoption of the current expected credit losses (“CECL”) accounting standards, primarily due to the impact of the COVID-19 pandemic, from January 1, 2020 to January 1, 2021. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet credit exposures. Results for reporting periods beginning after January 1, 2021 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The Company recorded the onetime adjustment to equity in the amount of $ 1.9 million, net of tax which increased the allowance for credit losses $ 2.5 million.

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Business Combinations	NOTE 2 – BUSINESS COMBINATIONS On July 1, 2022 , Farmers National Insurance, LLC acquired substantially all of the assets of Randy L. Jones Agency, Inc., doing business as Champion Insurance for $ 900 thousand. Intangible assets of $ 633 thousand were recorded along with goodwill of $ 400 thousand. On November 1, 2021, the Company completed the merger with Cortland Bancorp (“Cortland”), the parent company of The Cortland Savings and Banking Company (“Cortland Bank”), pursuant to the Agreement and Plan of Merger, dated as of June 22, 2021, as amended by that certain Amendment to Agreement and Plan of Merger, dated October 12, 2021 (collectively, the “Merger Agreement”), by and among the Company, Cortland, and FMNB Merger Subsidiary IV, LLC, a wholly-owned subsidiary of the Company (“Merger Sub”). Pursuant to the terms of the Merger Agreement, on November 1, 2021 , Cortland merged with and into Merger Sub (the “Merger”), with Merger Sub as the surviving entity in the Merger. Promptly following the consummation of the Merger, Merger Sub was dissolved and liquidated and Cortland Bank merged with and into the Bank (the “Bank Merger”), with the Bank as the surviving bank in the Bank Merger. Pursuant to the terms of the Merger Agreement, at the effective time of the Merger, each common share, without par value, of Cortland issued and outstanding immediately prior to the effective time (except for certain Cortland common shares held directly by Cortland or the Company) was converted into the right to receive, without interest, $ 28.00 per share in cash or 1.75 shares of the Company’s common stock, subject to an overall limitation of 75 % of the Cortland shares being exchanged for the Company’s shares and the remaining 25 % being exchanged for cash. The Company issued 5.6 million shares of its common stock along with cash of $ 29.6 million, which represented a transaction value of approximately $ 128.5 million based on its closing stock price of $ 17.82 on October 31, 2021, the closing of the Merger. In accordance with ASC 805, the Company expensed approximately $ 4.1 million of merger related costs during the year ended December 31, 2022 and $ 7.1 million of merger related costs for the year ended December 31, 2021, as part of the above acquisitions. The Company recorded goodwill of $ 48.5 million as a result of the Cortland combination. Goodwill represents the future economic benefits arising from net assets acquired that are not individually identified and separately recognized and is attributable to synergies, including the reduction of personnel and overlapping contracts, expected to be derived from the Company’s strategy to enhance and expand its presence in northeast Ohio. The mergers offer the Company the opportunity to increase profitability by introducing existing products and services to the acquired customer base as well as add new customers in the expanded market area. The goodwill was determined not to be deductible for income tax purposes. The following table summarizes the consideration paid for Cortland and the amounts of the assets acquired and liabilities assumed on the closing date of the acquisition. Consideration Cash $ 29,618 Stock 98,921 Fair value of total consideration transferred $ 128,539 Fair value of assets acquired Cash and cash equivalents $ 113,391 Securities available for sale 130,574 Other investments 16,092 Loans, net 482,168 Premises and equipment 12,644 Bank owned life insurance 21,547 Core deposit intangible 5,886 Current and deferred taxes 3,135 Other assets 7,805 Total assets acquired 793,242 Fair value of liabilities assumed Deposits 695,274 Short-term borrowings 4,246 Long-term borrowings 4,262 Accrued interest payable and other liabilities 9,386 Total liabilities 713,168 Net assets acquired $ 80,074 Goodwill created 48,465 Total net assets acquired $ 128,539 The following table presents unaudited pro forma information as if the Cortland acquisition that occurred on November 1, 2021 actually took place on January 1, 2020. The unaudited pro forma information for the years ended December 31, 2021 and 2020 include adjustments of interest income on loans, amortization of core deposit intangibles arising from the transaction, interest expense on deposits and borrowings acquired. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the transaction been effective on the assumed date. 2021 2020 Net interest income $ 130,005 $ 120,651 Provision for credit losses 10,893 10,675 Noninterest income 45,393 43,661 Noninterest expense 94,236 93,045 Income before income taxes 70,269 60,592 Income tax expense 11,299 33,818 Net income $ 58,970 $ 50,602 Basic earnings per share $ 1.75 $ 1.50 Diluted earnings per share $ 1.74 $ 1.49 The above unaudited pro forma information excludes nonrecurring merger cost that totaled $ 5.7 million on an after-tax basis.

Securities Available for Sale

Securities Available for Sale	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Securities Available for Sale	NOTE 3 – SECURITIES AVAILABLE FOR SALE The following table summarizes the amortized cost and fair value of the available-for-sale securities portfolio at December 31, 2022 and 2021 and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss): Gross Gross Amortized Unrealized Unrealized 2022 Cost Gains Losses Fair Value U.S. Treasury and U.S. government sponsored $ 149,712 $ 0 $ ( 21,616 ) $ 128,096 State and political subdivisions 651,705 266 ( 121,891 ) 530,080 Corporate bonds 4,181 0 ( 302 ) 3,879 Mortgage-backed securities - residential 672,784 12 ( 117,654 ) 555,142 Collateralized mortgage obligations 52,291 0 ( 4,937 ) 47,354 Small Business Administration 3,839 0 ( 365 ) 3,474 Totals $ 1,534,512 $ 278 $ ( 266,765 ) $ 1,268,025 Gross Gross Amortized Unrealized Unrealized 2021 Cost Gains Losses Fair Value U.S. Treasury and U.S. government sponsored $ 93,137 $ 32 $ ( 2,338 ) $ 90,831 State and political subdivisions 636,724 23,296 ( 1,205 ) 658,815 Corporate bonds 4,009 50 ( 29 ) 4,030 Mortgage-backed securities - residential 663,405 1,875 ( 10,094 ) 655,186 Collateralized mortgage obligations 13,303 153 ( 71 ) 13,385 Small Business Administration 5,381 49 0 5,430 Totals $ 1,415,959 $ 25,455 $ ( 13,737 ) $ 1,427,677 The proceeds from sales of available-for-sale securities and the associated gains and losses were as follows: 2022 2021 2020 Proceeds $ 37,190 $ 35,175 $ 60,341 Gross gains 6 863 394 Gross losses ( 421 ) ( 25 ) ( 824 ) The tax provision (benefit) related to these net realized gains (losses) was $( 87 ) thousand, $ 176 thousand, and $( 90 ) thousand respectively. The amortized cost and fair value of the debt securities portfolio are shown by expected maturity. Expected maturities may differ from contractual maturities if issuers have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately. Available for sale December 31, 2022 Amortized Maturity Cost Fair Value Within one year $ 325 $ 321 One to five years 27,624 25,346 Five to ten years 156,929 135,626 Beyond ten years 620,720 500,762 Mortgage-backed Securities, Collateralized Mortgage 728,914 605,970 Totals $ 1,534,512 $ 1,268,025 Securities with a carrying amount of $ 479 million at December 31, 2022 and $ 491 million at December 31, 2021 were pledged to secure public deposits and repurchase agreements. Farmers Trust had securities, with a carrying amount of $ 100 thousand, at year-end 2022 and $ 102 thousand at year-end 2021, pledged to qualify as a fiduciary in the State of Ohio. In each year, there were no holdings of any issuer that exceeded 10% of stockholders’ equity, except for the U.S. Government, its agencies and its sponsored entities, which are fully insured. The following table summarizes the investment securities with unrealized losses at December 31, 2022 and 2021 aggregated by major security type and length of time in a continuous unrealized loss position. 2022 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Description of Securities Value Loss Value Loss Value Loss U.S. Treasury and U.S. government sponsored entities $ 52,311 $ ( 5,835 ) $ 75,685 $ ( 15,781 ) $ 127,996 $ ( 21,616 ) State and political subdivisions 306,709 ( 56,650 ) 191,584 ( 65,241 ) 498,293 ( 121,891 ) Corporate bonds 2,893 ( 122 ) 986 ( 180 ) 3,879 ( 302 ) Mortgage-backed securities - residential 101,476 ( 13,545 ) 453,233 ( 104,109 ) 554,709 ( 117,654 ) Collateralized mortgage obligations 42,140 ( 4,137 ) 5,214 ( 800 ) 47,354 ( 4,937 ) Small Business Administration 1,295 ( 122 ) 2,179 ( 243 ) 3,474 ( 365 ) Total temporarily impaired $ 506,824 $ ( 80,411 ) $ 728,881 $ ( 186,354 ) $ 1,235,705 $ ( 266,765 ) 2021 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Description of Securities Value Loss Value Loss Value Loss U.S. Treasury and U.S. government sponsored entities $ 81,236 $ ( 1,960 ) $ 8,271 $ ( 378 ) $ 89,507 $ ( 2,338 ) State and political subdivisions 103,651 ( 1,020 ) 10,020 ( 185 ) 113,671 ( 1,205 ) Corporate bonds 418 ( 2 ) 715 ( 27 ) 1,133 ( 29 ) Mortgage-backed securities - residential 525,792 ( 7,872 ) 55,569 ( 2,222 ) 581,361 ( 10,094 ) Collateralized mortgage obligations 7,270 ( 71 ) 0 0 7,270 ( 71 ) Total temporarily impaired $ 718,367 $ ( 10,925 ) $ 74,575 $ ( 2,812 ) $ 792,942 $ ( 13,737 ) The Company has adopted ASU 2016-13 that makes improvements to the accounting for credit losses on securities available for sale. The concept of other than-temporarily impaired securities has been replaced with the allowance for credit losses. Securities available for sale are evaluated on an individual level and pooling of securities is no longer an option. During this evaluation process, management considers the extent to which the fair value has been less than cost, the financial condition and near term prospects of the issuer, and the intent and ability of the Company to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value. If the Company determines that a credit loss exists, the credit portion of the allowance will be measured using a discounted cash flow analysis using the effective interest rate as of the security’s purchase date. As of December 31, 2022, the Company’s security portfolio consisted of 847 securities, 803 of which were in an unrealized loss position. The majority of unrealized losses on the Company’s securities are related to its holdings of mortgage-backed securities and state and political subdivisions. The Company does not consider its available for sale ("AFS") securities with unrealized losses to be attributable to credit-related factors, as the unrealized losses have occurred as a result of changes in noncredit related factors such as changes in interest rates, market spreads and market conditions subsequent to purchase, not credit deterioration. In addtion, management has both the ability and intent to hold the securities for a period of time sufficient to allow for the recovery in fair value. As of December 31, 2022 the Company has no t recorded an allowance for credit losses on AFS securities. Equity Securities The Company also holds equity securities which include $ 15.0 million in Small Business Investment Company (“SBIC”) partnership investments as well as $ 196 thousand in local and regional bank holdings and other miscellaneous equity funds at December 31, 2022. At December 31, 2021 the Company held $ 14.7 million in SBIC investments and $ 228 thousand in local and regional bank holdings and other miscellaneous equity funds. Gains were recognized in income in 2022 and 2021 in compliance with ASU 2016-01, which requires all equity securities to be measured at their fair value with changes in fair value being recognized through the statements of income.

Loans

Loans	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Loans	NOTE 4 – LOANS Loans by class at year end were as follows: 2022 2021 (In Thousands of Dollars) Commercial real estate Owner occupied $ 330,768 $ 340,369 Non-owner occupied 563,652 533,240 Farmland 188,850 177,706 Other 133,630 138,282 Commercial Commercial and industrial 293,643 313,836 Agricultural 58,087 54,659 Residential real estate 1-4 family residential 475,791 453,635 Home equity lines of credit 132,179 127,433 Consumer Indirect 197,125 159,006 Direct 16,421 21,121 Other 7,714 9,395 Total originated loans $ 2,397,860 $ 2,328,682 Net deferred loan costs 6,890 2,400 Allowance for credit losses ( 26,978 ) ( 29,386 ) Net loans $ 2,377,772 $ 2,301,696 Loan segments have been identified by evaluating the portfolio based on collateral and credit risk characteristics. Allowance for credit loss activity The following tables present the activity in the allowance for credit losses by portfolio segment for years ended December 31, 2022 and 2021, and the activity in the allowance for loan losses by portfolio segment for the year ended December 31, 2020: December 31, 2022 Commercial Commercial Residential Consumer Total (In Thousands of Dollars) Allowance for credit losses Beginning balance $ 15,879 $ 4,949 $ 4,870 $ 3,688 $ 29,386 Provision for credit losses ( 742 ) 1,204 ( 493 ) 281 250 Loans charged off ( 300 ) ( 2,042 ) ( 92 ) ( 870 ) ( 3,304 ) Recoveries 3 75 89 479 646 Total ending allowance balance $ 14,840 $ 4,186 $ 4,374 $ 3,578 $ 26,978 December 31, 2021 Commercial Commercial Residential Consumer Total Allowance for credit losses Beginning balance $ 10,746 $ 5,018 $ 3,687 $ 2,693 $ 22,144 Impact of CECL adoption ( 2,137 ) 259 193 3,845 2,160 Provision for credit losses 6,226 ( 349 ) 1,121 ( 2,349 ) 4,649 PCD ACL on loans acquired 1,081 210 4 0 1,295 Loans charged off ( 70 ) ( 388 ) ( 297 ) ( 912 ) ( 1,667 ) Recoveries 33 199 162 411 805 Total ending allowance balance $ 15,879 $ 4,949 $ 4,870 $ 3,688 $ 29,386 December 31, 2020 Commercial Commercial Residential Consumer Total Allowance for loan losses Beginning balance $ 6,127 $ 2,443 $ 3,032 $ 2,885 $ 14,487 Provision for loan losses 4,710 2,976 742 672 9,100 Loans charged off ( 122 ) ( 412 ) ( 172 ) ( 1,347 ) ( 2,053 ) Recoveries 31 11 85 483 610 Total ending allowance balance $ 10,746 $ 5,018 $ 3,687 $ 2,693 $ 22,144 The following table presents the recorded investment in nonaccrual and loans past due 90 days or more still on accrual by class of loans as of December 31, 2022 and 2021: 2022 2021 Nonaccrual Loans Past Due Days or More Nonaccrual Loans Past Due Days or More (In Thousands of Dollars) Commercial real estate Owner occupied $ 993 $ 0 $ 433 $ 0 Non-owner occupied 3,031 0 2,511 0 Farmland 2,183 0 274 0 Other 33 60 Commercial Commercial and industrial 3,840 50 7,190 54 Agricultural 299 0 40 0 Residential real estate 1-4 family residential 2,703 310 3,363 459 Home equity lines of credit 735 58 917 36 Consumer Indirect 313 62 455 123 Direct 179 12 227 53 Other 2 0 0 0 Total loans $ 14,311 $ 492 $ 15,470 $ 725 The following tables present the aging of the recorded investment in past due loans as of December 31, 2022 and 2021 by class of loans. December 31, 2022 30-59 60-89 90 Days or More Past Due Total Past Loans Not Total (In Thousands of Dollars) Commercial real estate Owner occupied $ 159 $ 0 $ 993 $ 1,152 $ 329,305 $ 330,457 Non-owner occupied 0 0 3,031 3,031 560,013 563,044 Farmland 0 0 2,183 2,183 186,399 188,582 Other 0 0 33 33 133,288 133,321 Commercial Commercial and industrial 1,034 185 3,890 5,109 289,297 294,406 Agricultural 104 20 299 423 58,166 58,589 Residential real estate 1-4 family residential 4,247 1,775 3,013 9,035 466,313 475,348 Home equity lines of credit 115 92 793 1,000 131,209 132,209 Consumer Indirect 1,267 298 375 1,940 202,683 204,623 Direct 234 70 191 495 15,962 16,457 Other 0 5 2 7 7,707 7,714 Total loans $ 7,160 $ 2,445 $ 14,803 $ 24,408 $ 2,380,342 $ 2,404,750 December 31, 2021 30-59 60-89 90 Days or More Past Due Total Past Loans Not Total Commercial real estate Owner occupied $ 70 $ 591 $ 433 $ 1,094 $ 338,880 $ 339,974 Non-owner occupied 394 311 2,511 3,216 529,490 532,706 Farmland 0 0 274 274 177,143 177,417 Other 56 0 60 116 137,878 137,994 Commercial Commercial and industrial 256 100 7,244 7,600 304,932 312,532 Agricultural 100 28 40 168 54,706 54,874 Residential real estate 1-4 family residential 4,452 1,077 3,822 9,351 443,441 452,792 Home equity lines of credit 80 12 953 1,045 126,405 127,450 Consumer Indirect 795 275 578 1,648 163,112 164,760 Direct 203 91 280 574 20,614 21,188 Other 0 0 0 0 9,395 9,395 Total loans: $ 6,406 $ 2,485 $ 16,195 $ 25,086 $ 2,305,996 $ 2,331,082 Troubled Debt Restructurings: Total troubled debt restructurings were $ 5.6 million and $ 3.9 million at December 31, 2022 and 2021 respectively. The Company allocated $ 110 thousand and $ 109 thousand of specific reserves to customers whose loan terms have been modified in troubled debt restructurings as of December 31, 2022 and 2021, respectively. There were no commitments to lend additional amounts to borrowers with loans that were classified as troubled debt restructurings at December 31, 2022 and 2021. During the years ending December 31, 2022, 2021 and 2020, the terms of certain loans were modified as troubled debt restructurings. The modification of the terms of such loans included one, or a combination of the following: a reduction of the stated interest rate of the loan; an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk; an extension of an interest only period; a deferral of principal and or interest payments; a capitalization of interest and/or escrow or a legal concession. Troubled debt restructuring modifications involved a reduction of the notes stated interest rate in the range of 0.25 % to 4.075 %. There were also extensions of the maturity dates on these and other troubled debt restructurings in the range of 22 days to 361 months. T he following tables present loans by class modified as troubled debt restructurings that occurred during the years ending December 31, 2022, 2021 and 2020: Pre- Post- December 31, 2022 Number of Outstanding Outstanding Troubled Debt Restructurings: Loans Investment Investment Commercial real estate Owner occupied 2 $ 717 $ 717 Commercial Commercial and industrial 2 1,245 1,241 Residential real estate 1-4 family residential 10 534 553 Home equity lines of credit 4 58 59 Indirect 10 69 69 Consumer 3 97 97 Total loans 31 $ 2,720 $ 2,736 The troubled debt restructurings described above increased the allowance for credit losses by $ 64 thousand and resulted in charge offs of $ 66 thousand during the year ended December 31, 2022. Pre- Post- December 31, 2021 Number of Outstanding Outstanding Troubled Debt Restructurings: Loans Investment Investment Commercial Commercial and industrial 4 $ 22 $ 22 Residential real estate 1-4 family residential 11 636 624 Home equity lines of credit 7 264 264 Indirect 13 124 124 Consumer 4 17 17 Total loans 39 $ 1,063 $ 1,051 The troubled debt restructurings described above increased the allowance for loan losses by $ 127 thousand and resulted in charge offs of $ 129 thousand during the year ended December 31, 2021. Pre- Post- December 31, 2020 Number of Outstanding Outstanding Troubled Debt Restructurings: Loans Investment Investment Commercial Agricultural 1 $ 21 $ 21 Residential real estate 1-4 family residential 10 401 406 Home equity lines of credit 4 100 102 Indirect 29 182 182 Consumer 1 15 15 Total originated loans 45 $ 719 $ 726 The troubled debt restructurings described above increased the allowance for loan losses by $ 65 thousand and resulted in charge offs of $ 65 thousand during the year ended December 31, 2020. Throughout 2021 and 2020 the Company offered three-month deferrals upon request by borrowers. For those borrowers in industries that were greatly impacted by COVID-19, additional deferrals were considered and granted beyond the initial three month period throughout 2021. The range of the deferred months for subsequent requests were three to twelve months . The decline in deferred loans and balances is due to borrowers not requesting additional deferments and most continued to pay under the original terms of their loan. As of March 31, 2022 and throughout 2022 there were no longer borrowers on deferment due to COVID-19 related issues. Farmers is also a preferred SBA lender and dedicated significant additional staff and other resources to help our customers complete and submit their applications and supporting documentation for loans offered under Paycheck Protection Program (PPP) under CARES Act, so they could obtain SBA approval and receive funding as quickly as possible. During the period of the PPP program, the Company facilitated PPP assistance to 2,134 business customers totaling $ 256.4 million. The Company, on behalf of its customers, began processing borrower applications for PPP forgiveness at the beginning of September 2020. Once forgiveness of the PPP loan was communicated and payment was received from the SBA, the Company recorded the cash received from the SBA, paid-off the loans based on the amount of forgiveness provided and accelerated the amount of net deferred loan fees/costs recognized for the portion of the PPP loans that were forgiven. As of December 31, 2022, the Company has received life to date payments from the SBA for forgiveness of these loans totaling $ 256.4 million, or approximately 99.9 % of the loans originated in 2020. The remaining balance of the loans originated in 2020 of $ 11 thousand is being amortized over the remaining life of the loans. The Company processed $ 107.9 million in new loans for PPP funding during 2021. The Company has received payments from the SBA for forgiveness of loans totaling $ 107.7 million, or approximately 99.8 % of the PPP loans originated in 2021. Of the remaining $ 230 thousand in loans originated in 2021, $ 188 thousand is being amortized over the remaining life of loans and $ 42 thousand is pending approval for forgiveness. Credit Quality Indicators: The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company establishes a risk rating at origination for all commercial loan and commercial real estate relationships. For relationships over $ 1 million management monitors the loans on an ongoing basis for any changes in the borrower’s ability to service their debt. Management also affirms the risk ratings for the loans and leases in their respective portfolios on an annual basis. The Company uses the following definitions for risk ratings: Special Mention. Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution’s credit position at some future date. Special mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. Substandard. Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful. Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans. Based on the most recent analysis performed, the risk category of loans by class of loans is as follows: December 31, 2022 Pass Special Sub Total (In Thousands of Dollars) Commercial real estate Owner occupied $ 324,979 $ 1,193 $ 4,285 $ 330,457 Non-owner occupied 527,267 25,541 10,236 563,044 Farmland 186,057 0 2,525 188,582 Other 133,218 0 103 133,321 Commercial Commercial and industrial 282,412 777 11,217 294,406 Agricultural 58,002 250 337 58,589 Total loans $ 1,511,935 $ 27,761 $ 28,703 $ 1,568,399 December 31, 2021 Pass Special Sub Total Commercial real estate Owner occupied $ 330,754 $ 5,006 $ 4,214 $ 339,974 Non-owner occupied 495,170 19,366 18,170 532,706 Farmland 174,580 2,160 677 177,417 Other 137,063 784 147 137,994 Commercial Commercial and industrial 301,879 1,190 9,463 312,532 Agricultural 54,394 397 83 54,874 Total loans $ 1,493,840 $ 28,903 $ 32,754 $ 1,555,497 The Company considers the performance of the loan portfolio and its impact on the allowance for credit losses. For residential, consumer and indirect loan classes, the Company also evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment in residential, consumer and indirect auto loans based on payment activity. Nonperforming loans are loans past due 90 days and still accruing interest and nonaccrual loans. Residential Real Estate Consumer December 31, 2022 1-4 Family Residential Home Equity Lines of Credit Indirect Direct Other (In Thousands of Dollars) Performing $ 472,335 $ 131,416 $ 204,248 $ 16,266 $ 7,712 Nonperforming 3,013 793 375 191 2 Total loans $ 475,348 $ 132,209 $ 204,623 $ 16,457 $ 7,714 Residential Real Estate Consumer December 31, 2021 1-4 Family Residential Home Equity Lines of Credit Indirect Direct Other Performing $ 448,970 $ 126,497 $ 164,182 $ 20,908 $ 9,395 Nonperforming 3,822 953 578 280 0 Total loans $ 452,792 $ 127,450 $ 164,760 $ 21,188 $ 9,395 The following table presents total loans by risk categories and year of origination. Term Loans Amortized Cost Basis by Origination Year As of December 31 2022 2021 2020 2019 2018 Prior Revolving Loans Total Commercial real estate Risk Rating Pass $ 188,240 $ 174,841 $ 120,883 $ 138,342 $ 89,769 $ 256,103 $ 17,286 $ 985,464 Special mention 0 711 1,861 5,286 624 18,252 0 26,734 Substandard 0 18 256 1,968 267 10,952 1,163 14,624 Total commercial real estate loans $ 188,240 $ 175,570 $ 123,000 $ 145,596 $ 90,660 $ 285,307 $ 18,449 $ 1,026,822 Commercial Risk Rating Pass $ 100,368 $ 45,872 $ 34,110 $ 16,854 $ 13,574 $ 14,664 $ 56,970 $ 282,412 Special mention 0 197 0 0 0 0 580 777 Substandard 3,642 1,331 356 152 110 1,761 3,865 11,217 Total commercial loans $ 104,010 $ 47,400 $ 34,466 $ 17,006 $ 13,684 $ 16,425 $ 61,415 $ 294,406 Agricultural Risk Rating Pass $ 51,096 $ 36,376 $ 44,133 $ 23,661 $ 24,003 $ 45,490 $ 19,300 $ 244,059 Special mention 0 0 0 0 0 0 250 250 Substandard 0 379 235 72 0 2,146 30 2,862 Total agricultural loans $ 51,096 $ 36,755 $ 44,368 $ 23,733 $ 24,003 $ 47,636 $ 19,580 $ 247,171 Residential real estate Risk Rating Pass $ 83,951 $ 112,463 $ 76,095 $ 31,404 $ 22,918 $ 135,757 $ 3,956 $ 466,544 Special mention 0 0 70 118 76 93 0 357 Substandard 0 136 249 121 9 7,932 0 8,447 Total residential real estate loans $ 83,951 $ 112,599 $ 76,414 $ 31,643 $ 23,003 $ 143,782 $ 3,956 $ 475,348 Home equity lines of credit Risk Rating Pass $ 0 $ 10 $ 0 $ 0 $ 16 $ 1,394 $ 128,622 $ 130,042 Special mention 0 0 0 0 0 0 49 49 Substandard 0 13 137 20 0 1,848 100 2,118 Total home equity lines of credit $ 0 $ 23 $ 137 $ 20 $ 16 $ 3,242 $ 128,771 $ 132,209 Consumer Risk Rating Pass $ 98,530 $ 46,945 $ 32,284 $ 20,849 $ 10,918 $ 10,942 $ 7,302 $ 227,770 Special mention 0 0 0 0 0 0 0 0 Substandard 102 113 267 230 109 202 1 1,024 Total consumer loans $ 98,632 $ 47,058 $ 32,551 $ 21,079 $ 11,027 $ 11,144 $ 7,303 $ 228,794 The Company follows ASU 2016-13 to calculate the allowance for credit losses which requires projecting credit losses over the lifetime of the credits. The ACL is adjusted through the provision for credit losses and reduced by net charge offs of loans. Although the Company has a diversified loan portfolio, the credit risk in the loan portfolio largely influenced by general economic conditions and trends of the counties and markets in which the debtors operate, and the resulting impact on the operations of borrowers or on the value of any underlying collateral. The credit loss estimation process involves procedures that consider the unique characteristics of the Company’s loan portfolio segments. These segments are disaggregated into the loan pools for monitoring. A model of risk characteristics, such as loss history and delinquency experience, trends in past due and non-performing loans, as well as existing economic conditions and supportable forecasts used to determine credit loss assumptions. The Company uses two methodologies to analyze loan pools. The cohort method and the PD/LGD. Cohort relies on the creation of cohorts to capture loans that qualify for a particular segment, as of a point in time. Those loans are then tracked over their remaining lives to determine their loss experience. The Company aggregates financial assets on the basis of similar risk characteristics when evaluating loans on a collective basis. Those characteristics include, but aren’t limited to, internal or external credit score, risk ratings, financial asset, loan type, collateral type, size, effective interest rate, term, or geographical location. The Company uses cohort primarily for consumer loan portfolios. The probability of default portion of PD/LGD is defined by the Company as 90 days past due, placed on non-accrual, becomes a troubled debt restructuring or is partially, or wholly, charged-off. Typically, a one-year time period is used to asses PD. PD can be measured and applied using various risk criteria. Risk rating is one common way to apply PDs. Loss given default LGD is to determine the percentage of loss by facility or collateral type. LGD estimates can sometimes be driven, or influenced, by product type, industry or geography. The Company uses PD/LGD primarily for commercial loan portfolios. The following table presents the loan pools and the associated methodology used during the calculation of the allowance for credit losses in 2022. Portfolio Segments Loan Pool Methodology Loss Drivers Residential real estate 1-4 Family Residential Real Estate - 1st Liens Cohort Credit Loss History 1-4 Family Residential Real Estate - 2nd Liens Cohort Credit Loss History Home Equity Lines of Credit Home Equity Lines of Credit Cohort Credit Loss History Consumer Finance Cash Reserves Cohort Credit Loss History Direct Cohort Credit Loss History Indirect Cohort Credit Loss History Commercial Commercial and Industrial PD/LGD Credit Loss History Agricultural PD/LGD Credit Loss History Municipal PD/LGD Credit Loss History Commercial real estate Owner Occupied PD/LGD Credit Loss History Non-Owner Occupied PD/LGD Credit Loss History Multifamily PD/LGD Credit Loss History Farmland PD/LGD Credit Loss History Construction PD/LGD Credit Loss History According to accounting standard an entity may make an accounting policy election not to measure an allowance for credit losses for accrued interest receivable if the entity writes off the applicable accrued interest receivable balance in a timely manner. The Company has made the accounting policy election not to measure an allowance for credit losses for accrued interest receivables for all loan segments. Current policy dictates that a loan will be placed on nonaccrual status, with the current accrued interest receivable balance being written off, upon the loan being 90 days delinquent or when the loan is deemed to be collateral dependent and the collateral analysis shows insufficient collateral coverage based on a current assessment of the value of the collateral. In addition, ASC Topic 326 requires the Company to establish a liability for anticipated credit losses for unfunded commitments. To accomplish this, the Company must first establish a loss expectation for extended (funded) commitments. This loss expectation, expressed as a ratio to the amortized cost basis, is then applied to the portion of unfunded commitments not considered unilaterally cancelable, and considered by the company’s management as likely to fund over the life of the instrument. At December 31, 2022, the Company had $ 603 million in unfunded commitments and set aside $ 1.4 million in anticipated credit losses. This reserve is recorded in other liabilities as opposed to the ACL. The determination of ACL is complex and the Company makes decisions on the effects of factors that are inherently uncertain. Evaluations of the loan portfolio and individual credits require certain estimates, assumptions and judgements as to the facts and circumstances related to particular situations or credits. There may be significant changes in the ACL in future periods determined by prevailing factors at that point in time along with future forecasts. Purchased Loans As a result of the Cortland merger, the Company acquired $ 478.2 million in loans, excluding $ 4.0 million of loans held for sale. Under ASC Topic 326, when loans are purchased with evidence of more than significant deterioration of credit, they are accounted for as PCD. PCD loans acquired in a transaction are marked to fair value and a mark on yield is recorded. In addition, an adjustment is made to the ACL for the expected loss on the acquisition date. These loans are assessed on a regular basis and subsequent adjustments to the ACL are recorded on the income statement. On November 1, 2021, the Company acquired PCD loans with a fair value of $ 34.3 million, credit discount of $ 1.3 million and a noncredit discount of $ 1.1 million. The outstanding balance at December 31, 2022 and related allowance on these loans is as follows (in thousands): Loan Balance ACL Balance Commercial real estate Owner Occupied $ 1,480 $ 15 Non-owner Occupied 19,292 346 20,772 361 Commercial Commercial and industrial 1,644 35 Residential real estate 1-4 family residential 465 3 Total $ 22,881 $ 399

Revenue from Contracts with Cus

Revenue from Contracts with Customers	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue from Contracts with Customers	NOTE 5 – Revenue from Contracts with Customers All material revenue from contracts with customers in the scope of ASC 606 is recognized within noninterest income. ASC 606 rules govern the disclosure of revenue tied to contracts. The following table presents the Company’s noninterest income by revenue stream and reportable segment, net of eliminations, for the years ended December 31, 2022, 2021 and 2020. Items outside the scope of ASC 606 are noted as such. (In Thousands of Dollars) Trust Bank Totals December 31, 2022 Service charges on deposit accounts $ 0 $ 4,716 $ 4,716 Debit card and EFT fees 0 5,814 5,814 Trust fees 9,638 0 9,638 Insurance agency commissions 0 4,402 4,402 Retirement plan consulting fees 1,389 0 1,389 Investment commissions 0 2,183 2,183 Other (outside the scope of ASC 606) 8,375 7,685 16,060 Total noninterest income $ 19,402 $ 24,800 $ 44,202 (In Thousands of Dollars) Trust Bank Totals December 31, 2021 Service charges on deposit accounts $ 0 $ 3,660 $ 3,660 Debit card and EFT fees 0 5,144 5,144 Trust fees 9,438 0 9,438 Insurance agency commissions 0 3,456 3,456 Retirement plan consulting fees 1,421 0 1,421 Investment commissions 0 2,276 2,276 Other (outside the scope of ASC 606) 0 12,798 12,798 Total noninterest income $ 10,859 $ 27,334 $ 38,193 (In Thousands of Dollars) Trust Bank Totals December 31, 2020 Service charges on deposit accounts $ 0 $ 3,682 $ 3,682 Debit card and EFT fees 0 4,264 4,264 Trust fees 7,632 0 7,632 Insurance agency commissions 0 3,124 3,124 Retirement plan consulting fees 1,523 0 1,523 Investment commissions 0 1,530 1,530 Other 0 14,406 14,406 Total noninterest income $ 9,155 $ 27,006 $ 36,161 A description of the Company’s revenue streams under ASC 606 follows: Service Charges on Deposit Accounts – The Company earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Management reviewed the deposit account agreements, and determined that the agreements can be terminated at any time by either the Bank or the account holder. Transaction fees, such as balance transfers, wires and overdraft charges are settled the day the performance obligation is satisfied. The Bank’s monthly service charges and maintenance fees are for services provided to the customer on a monthly basis and are considered a series of services that have the same pattern of transfer each month. The review of service charges assessed on deposit accounts, included the amount of variable consideration that is a part of the monthly charges. It was found that the waiver of service charges due to insufficient funds and dormant account fees is immaterial and would not require a change in the accounting treatment for these fees under the new revenue standards. Debit Card and EFT Fees – Customers and the Bank have an account agreement and maintain deposit balances with the Bank. Customers use a bank issued debit card to purchase goods and services, and the Bank earns interchange fees on those transactions, typically a percentage of the sale amount of the transaction. The Bank records the amount due when it receives the settlement from the payment network. Payments from the payment network are received and recorded into income on a daily basis. There are no contingent debit card or EFT fees recorded by the Company that could be subject to a clawback in future periods. Trust Fees – Services provided to Farmers Trust customers are a series of distinct services that have the same pattern of transfer each month. Fees for trust accounts are billed and drafted from trust accounts monthly. The Company records these fees on the income statement on a monthly basis. Fees are assessed based on the total investable assets of the customer’s trust account. A signed contract between the Company and the customer is maintained for all customer trust accounts with payment terms identified. It is probable that the fees will be collectible as funds being managed are accessible by the asset manager. Past history of trust fee income recorded by the Company indicates that it is highly unlikely that a significant reversal could occur. There are no contingent incentive fees recorded by the Company that could be subject to a clawback in future periods. Insurance Agency Commissions – Insurance agency commissions are received from insurance carriers for the agency’s share of commissions from customer premium payments. These commissions are recorded into income when checks are received from the insurance carriers, and there is no contingent portion associated with these commission checks. There may be a short time-lag in recording revenue when cash is received instead of recording the revenue when the policy is signed by the customer, but the time lag is insignificant and does not impact the revenue recognition process. Insurance also receives incentive checks from the insurance carriers for achieving specified levels of production with particular carriers. These amounts are recorded into income when a check is received, and there are no contingent amounts associated with these payments that may be clawed back by the carrier in the future. Similar to the monthly commissions explained in the preceding paragraph, there may be a short time-lag in recording incentive revenue on a cash basis as opposed to estimating the amount of incentive revenue expected to be earned, this does not materially impact the recognition of Insurance revenue. If there were any amounts that would need to be refunded for one specific Insurance customer, management believes the reversal would not be significant. Other potential situations surrounding the recognition of Farmers Insurance revenue include the estimating potential refunds due to the likely cancellation of a percentage of customers cancelling their policies and recording revenue at the time of policy renewals. Management concluded that since Farmers Insurance agency commissions represent only 2.4 % of the Company’s total revenue in 2022, adjusting the current practice of recording insurance revenue for these situations would not have a material impact on the reporting of total revenue. Retirement Plan Consulting Fees – The fees earned from retirement plan consulting are generated by Farmers Trust. Revenue is recognized based on the level of work performed for the client. Any payments that are received for work to be performed in the future are recorded in a deferred revenue account, and recorded into income when the fees are earned. Retirement plan consulting fees represent only 0.7 % of the Company’s total revenue in 2022, and therefore management has concluded that any adjustment of revenue for one particular customer for a refund or any other reason would be insignificant and would not materially impact the Company’s total revenue. Investment Commissions – Investment commissions are earned through the sales of non-deposit investment products to customers of the Company. The sales are conducted through a third-party broker-dealer. When the commissions are received and recorded into income on the Bank’s income statement, there is no contingent portion that may need to be refunded back to the broker dealer. Investment commissions represent only 1.2 % of the Company’s total revenue in 2022, and therefore management has concluded that any adjustment of revenue for a particular customer for a refund or any other reason would be insignificant and would not materially impact the Company’s total revenue. Other – Income items included in “Other” are Bank owned life insurance income, security gains, net gains on the sale of loans, legal settlement income and other operating income. Any amounts within the scope of ASC 606 are deemed immaterial.

Loan Servicing

Loan Servicing	12 Months Ended
	Dec. 31, 2022
Transfers and Servicing [Abstract]
Loan Servicing	NOTE 6 – LOAN SERVICING The Company has retained servicing rights to Mortgage loans sold to the Federal Home Loan Mortgage Corporation. Mortgage loans serviced for others are not reported as assets. The principal balances of these loans at year-end are as follows: 2022 2021 Mortgage loan portfolio serviced for: FHLMC $ 532,868 $ 494,688 Custodial escrow balances maintained in connection with serviced loans were $ 4.4 million at December 31, 2022 and $ 4.0 million at December 31, 2021. Mortgage servicing rights are recorded on the balance sheets as other assets. Activity for mortgage servicing rights for years ended December 31, 2022, 2021 and 2020 are as follows: 2022 2021 2020 Servicing rights: Beginning balance $ 3,403 $ 3,198 $ 1,721 Additions 960 1,556 2,429 Amortization to expense ( 1,015 ) ( 1,351 ) ( 952 ) Total servicing rights $ 3,348 $ 3,403 $ 3,198 Valuation allowance ( 17 ) 0 0 Ending balance $ 3,331 $ 3,403 $ 3,198

Fair Value

Fair Value	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value	NOTE 7 – FAIR VALUE Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair values: Level 1 – Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2 – Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 – Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. The Company used the following methods and significant assumptions to estimate the fair value of each type of financial instrument: Investment Securities The Company uses a third party service to estimate fair value on available for sale securities on a monthly basis. The Company uses the exit price notion when measuring the fair value of financial instruments for disclosure purposes. The Company’s service provider is considered a leading evaluation pricing service for U.S. domestic fixed income securities and complies fully with exit pricing requirements. They subscribe to multiple third-party pricing vendors, and supplement that information with matrix pricing methods. The fair values for investment securities, which consist of equity securities that are recorded at fair market value, are determined by quoted market prices in active markets, if available (Level 1). The equity securities change in fair market value is recorded in the income statements. For securities where quoted prices are not available, fair values are calculated based on quoted prices for similar assets in active markets, quoted prices for similar assets in markets that are not active or inputs other than quoted prices, which provide a reasonable basis for fair value determination. Such inputs may include interest rates and yield curves, volatilities, prepayment speeds, credit risks and default rates. Inputs used are derived principally from observable market data (Level 2). For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators (Level 3). The fair values of Level 3 investment securities are determined by using unobservable inputs to measure fair value of assets for which there is little, if any market activity at the measurement date, using reasonable inputs and assumptions based on the best information at the time, to the extent that inputs are available without undue cost and effort. For the years ended December 31, 2022 and 2021 the fair value of Level 3 investment securities was immaterial. At December 31, 2022, the Company determined that no securities had a fair value less than amortized cost that was as a result of credit deterioration as outlined in ASU 2016-13. Mortgage Banking Derivatives The fair value of mortgage banking derivatives are calculated using derivative valuation models that utilize quoted prices for similar assets adjusted for the specific attributes of the commitments and other observable market data at the valuation date. (Level 2). Interest Rate Swaps The fair value of interest rate swap derivative instruments are based on valuation models using observable market data as of the measurement date. The loan agreement containing a two-way yield maintenance provision if invoked is expected to exactly offset the fair value of unwinding the swap. The yield maintenance provision represents an embedded derivative which is bifurcated from the host loan contract and, as such, the swaps and embedded derivatives are not designated as hedges (Level 2). Collateral Dependent Loans Fair value estimates of collateral dependent loans that are individually reviewed are based on the fair value of the collateral, less estimated costs to sell. Loans carried at fair value generally receive specific allocations of the allowance for credit losses in 2022 and 2021, and allowance for loan losses in prior periods. For collateral dependent loans, fair value is commonly based on recent real estate appraisals or in quoted sales price in certain instances. Appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Adjustments to a quoted price are routinely made to factor in data that affect the marketability of the collateral. Such adjustments, in both instances, are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Non-real estate collateral may be valued using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation and management’s expertise and knowledge of the client and client’s business, resulting in a Level 3 fair value classification. These loans are evaluated on a quarterly basis and adjusted accordingly. Other Real Estate Owned Assets acquired through or instead of loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair values are commonly based on recent real estate appraisals. These appraisals may use a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Appraisals for both collateral-dependent loans and other real estate owned are performed by certified general appraisers (for commercial and commercial real estate properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by the Company. Once received, a member of the Appraisal Department reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. On an annual basis, the Company compares the actual selling price of collateral that has been sold to the most recent appraised value to determine what adjustments should be made to appraisals to arrive at fair value. Assets measured at fair value on a recurring basis are summarized below: Fair Value Measurements at December 31, 2022 Using: Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 128,096 $ 0 $ 128,096 $ 0 State and political subdivisions 530,080 0 530,080 0 Corporate bonds 3,879 0 3,879 0 Mortgage-backed securities-residential 555,142 0 555,141 1 Collateralized mortgage obligations 47,354 0 47,354 0 Small Business Administration 3,474 0 3,474 0 Equity securities Equity securities at fair value 196 196 0 0 Other equity investments measured at net asset value 15,048 n/a n/a n/a Total investment securities $ 1,283,269 $ 196 $ 1,268,024 $ 1 Interest rate swaps $ 5,503 $ 0 $ 5,503 $ 0 Mortgage banking derivative - asset $ 31 $ 0 $ 31 $ 0 Financial Liabilities Interest rate swaps $ 5,503 $ 0 $ 5,503 $ 0 Fair Value Measurements at December 31, 2021 Using: Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 90,831 $ 0 $ 90,831 $ 0 State and political subdivisions 658,815 0 658,815 0 Corporate bonds 4,030 0 4,030 0 Mortgage-backed securities-residential 655,186 0 655,183 3 Collateralized mortgage obligations 13,385 0 13,385 0 Small Business Administration 5,430 0 5,430 0 Equity securities Equity securities at fair value 228 228 0 0 Other equity investments measured at net asset value 14,721 n/a n/a n/a Total investment securities $ 1,442,626 $ 228 $ 1,427,674 $ 3 Interest rate swaps $ 4,261 $ 0 $ 4,261 $ 0 Financial Liabilities Interest rate swaps $ 4,261 $ 0 $ 4,261 $ 0 There were no significant transfers between Level 1 and Level 2 during 2022 or 2021. The table below presents a reconciliation of all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31: Investment Securities Available-for-sale (Level 3) 2022 2021 2020 Beginning Balance $ 3 $ 4 $ 5 Repayments, calls and maturities ( 2 ) ( 1 ) ( 1 ) Acquired and/or purchased 0 0 0 Ending Balance $ 1 $ 3 $ 4 Assets Measured on a Non-Recurring Basis Assets measured at fair value on a non-recurring basis are summarized below: Fair Value Measurements at December 31, 2022 Using: Carrying Quoted Prices Significant Significant Financial Assets Individually Evaluated loans Commercial real estate Non-Owner occupied $ 746 $ 0 $ 0 $ 746 Commercial 395 0 0 395 1–4 family residential 74 0 0 74 Fair Value Measurements at December 31, 2021 Using: Carrying Quoted Prices Significant Significant Financial Assets Individually Evaluated loans Commercial $ 1,654 $ 0 $ 0 $ 1,654 1–4 family residential 82 0 0 82 Collateral dependent loans were individually evaluated under ASC 326 for the periods ended December 31, 2022 and 2021. Collateral dependent loans, had a principal balance of $ 1.6 million, with a valuation allowance of $ 372 thousand at December 31, 2022. Collateral dependent loans, had a principal balance of $ 3.2 million, with a valuation allowance of $ 1.5 million at December 31, 2021. Excluded from the above tables at December 31, 2022 and 2021, discussed above are $ 981 thousand and $ 792 thousand of loans classified as troubled debt restructurings and measured using the present value of cash flows, which is not considered an exit price. For the year ending December 31, 2022, the fair value of the collateral dependent commercial real estate and commercial relationships are valued by the quoted price of the collateral. Management makes subsequent unobservable adjustments on the quoted price of collateral dependent loans. For the year ending December 31, 2021, collateral dependent commercial real estate loans, both owner occupied and non-owner occupied are valued by independent external appraisals. These external appraisals are prepared using the sales comparison approach and income approach valuation techniques. Management makes subsequent unobservable adjustments to the collateral dependent loan appraisals. Collateral dependent loans other than commercial real estate and other real estate owned are not considered material. At December 31, 2022 and 2021, other real estate owned measured at fair value less costs to sell, had a zero net carrying amount. During the years ended December 31, 2022 and 2021, the Company had zero write-downs related to other real estate owned. The following table presents quantitative information about level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at year ended 2022 and 2021: December 31, 2022 Fair value Valuation Unobservable Range Impaired loans Commercial real estate $ 746 Quoted price for collateral Offer price 7.45 % Commercial 395 Quoted price for collateral Offer price 43.00 % Residential 74 Sales comparison Adjustment for differences between comparable sales ( 13.77 %) - ( 5.68 %) 13.77 %) December 31, 2021 Fair value Valuation Unobservable Range Impaired loans Commercial $ 1,654 Sales comparison Adjustment for differences between comparable sales ( 40.24 %) - 56.83 % 12.43 %) Residential 82 Sales comparison Adjustment for differences between comparable sales ( 3.84 %) - 3.22 % 0.12 %) Fair Value of Financial Instruments The carrying amounts and estimated fair values of financial instruments not previously presented, at December 31, 2022 and December 31, 2021 are as follows: Fair Value Measurements at December 31, 2022 Using: Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 75,551 $ 21,395 $ 54,156 $ 0 $ 75,551 Restricted stock 18,200 n/a n/a n/a n/a Loans held for sale 858 0 858 0 858 Loans, net 2,377,772 0 0 2,330,164 2,330,164 Financial liabilities Deposits 3,561,768 2,999,188 561,292 0 3,560,480 Short-term borrowings 95,000 0 95,000 0 95,000 Long-term borrowings 88,211 0 73,566 0 73,566 Fair Value Measurements at December 31, 2021 Using: Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 112,790 $ 29,150 $ 83,640 $ 0 $ 112,790 Restricted stock 15,510 n/a n/a n/a n/a Loans held for sale 4,545 0 4,681 0 4,681 Loans, net 2,301,696 0 0 2,285,554 2,285,554 Financial liabilities Deposits 3,547,235 3,158,967 384,263 0 3,543,230 Long-term borrowings 87,758 0 92,433 0 92,433 The methods and assumptions used to estimate fair value, not previously described, are described as follows: Cash and Cash Equivalents: The carrying amounts of cash and short-term instruments approximate fair values and are classified as either Level 1 or Level 2. The Company has determined that cash on hand and non-interest bearing due from bank accounts are Level 1 whereas interest bearing federal funds sold and other are Level 2. Restricted Stock: It is not practical to determine the fair value of restricted stock due to restrictions placed on its transferability. Loans: Fair values of loans, excluding loans held for sale, are estimated using a third party firm that uses cash flow analysis and current market interest rates along with adjustments for credit, liquidity and option risk to conform to the ASU 2016-01 exit price requirement. Impaired loans are valued at the lower of cost or fair value as described previously. Loans held for sale: The fair value of loans held for sale is estimated based upon the average of binding contracts and quotes from third party investors resulting in a Level 2 classification. Deposits: The fair values disclosed for demand deposits – interest and non-interest checking, passbook savings and money market accounts—are, by definition, equal to the amount payable on demand at the reporting date resulting in a Level 1 classification. The carrying amounts of variable rate certificates of deposit approximate their fair values at the reporting date resulting in Level 2 classification. Fair value for fixed rate certificates of deposit are estimated using a discounted cash flows calculation that applies interest rates currently being offered on certificates to a schedule of aggregated expected monthly maturities on time deposits resulting in a Level 2 classification. Short-term Borrowings: The carrying amounts of federal funds purchased, borrowings under repurchase agreements, and other short-term borrowings, generally maturing within ninety days , approximate their fair values resulting in a Level 2 classification. Long-term Borrowings: The fair values of the Company’s long-term borrowings are estimated using discounted cash flow analyses based on the current borrowing rates for similar types of borrowing arrangements resulting in a Level 2 classification. Off-balance Sheet Instruments: The fair value of commitments is not considered material.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Premises and Equipment	NOTE 8 – PREMISES AND EQUIPMENT Year-end premises and equipment owned and utilized in the operations of the Company were as follows: 2022 2021 Land $ 6,200 $ 6,807 Buildings 30,296 30,950 Furniture, fixtures and equipment 18,474 17,309 Leasehold Improvements 1,347 1,013 Right of use assets 8,409 6,360 64,726 62,439 Less accumulated depreciation ( 25,553 ) ( 24,919 ) Net book value $ 39,173 $ 37,520 Depreciation expense was $ 2.5 million for year ended December 31, 2022, $ 1.8 million for the year ended December 31, 2021 and $ 1.5 million for the year ended December 31, 2020, respectively. Year-end premises and equipment subject to lease agreements in which the Company acts as lessor were as follows. See NOTE - 9 for additional lease disclosures: 2022 2021 Buildings $ 10,211 $ 7,567 Equipment 794 794 11,005 8,361 Less: accumulated amortization ( 2,596 ) ( 2,001 ) Total $ 8,409 $ 6,360

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	NOTE 9 – LEASES The Company has operating leases for branch office locations, vehicles and certain office equipment such as printers, copiers and faxes. The leases have remaining lease terms of up to 17.3 years, some of which include options to extend the lease for up to 15 years and some of which include options to terminate the lease in April of 2023 . The right of use asset and lease liability were $ 8.4 million and $ 8.8 million as of December 31, 2022, respectively, and $ 6.4 million and $ 6.6 million as of December 31, 2021, respectively. Lease payments made for the year ended December 31, 2022 and 2021 were $ 985 thousand and $ 845 thousand. Interest expense and amortization expense on finance leases for the year ended December 31, 2022 were $ 187 thousand and $ 763 thousand. Interest expense and amortization expense on finance leases for the year ended December 31, 2021 were $ 154 thousand and $ 521 thousand. The weighted-average remaining lease term for all financing leases was 12.58 years and 5.05 years for all operating leases as of December 31, 2022. The weighted-average discount rate for financing leases was 2.87 % and 1.98 % for operating leases as of December 31, 2022. On November 1, 2021, the Company performed a valuation on Cortland’s leases to determine an initial right of use asset (ROU asset) and lease liability in connection with the Merger. The Company recorded and initial ROU asset and lease liability of $ 1.6 million for these leases. Maturities of lease liabilities are as follows as of December 31, 2022: 2023 $ 1,074 2024 905 2025 865 2026 831 2027 821 Thereafter 5,992 Total Payments 10,488 Less: Imputed Interest ( 1,723 ) Total $ 8,765

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	NOTE 10 – GOODWILL AND INTANGIBLE ASSETS Goodwill associated with the Company’s purchases of Champion Insurance in July 2022, Cortland in November 2021 and other past acquisitions totaled $ 94.6 million at December 31, 2022 and $ 94.2 million at December 31, 2021. Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value, which is determined through a two-step impairment test. Management performs goodwill impairment testing on an annual basis as of September 30. The fair value of the reporting units is determined using a combination of a discounted cash flow method and a guideline public company method. Results of the assessment indicated no goodwill impairment as of December 31, 2022. The Company will continue to monitor its goodwill for possible impairment. Acquired Intangible Assets Acquired intangible assets were as follows: 2022 2021 Gross Accumulated Gross Accumulated Other intangible: Customer relationship intangibles $ 7,210 $ ( 6,793 ) $ 7,210 $ ( 6,641 ) Non-compete contracts 457 ( 401 ) 430 ( 392 ) Trade Name 1,126 ( 409 ) 520 ( 356 ) Core deposit intangible 12,866 ( 7,030 ) 12,866 ( 5,271 ) Total $ 21,659 $ ( 14,633 ) $ 21,026 $ ( 12,660 ) Aggregate intangible amortization expense was $ 2.0 million for 2022, $ 1.4 million for 2021 and $ 1.3 million for 2020. Estimated amortization expense for each of the next five years and thereafter: 2023 $ 1,255 2024 952 2025 886 2026 789 2027 676 Thereafter 2,468 Total $ 7,026

Deposits

Deposits	12 Months Ended
	Dec. 31, 2022
Banking and Thrift, Interest [Abstract]
Deposits	NOTE 11 - DEPOSITS Following is a summary of year-end deposits: 2022 2021 Noninterest-bearing demand $ 896,957 $ 916,237 Interest-bearing demand 1,224,884 1,407,967 Money market 435,369 370,918 Savings 441,978 463,845 Brokered time deposits 138,051 0 Certificates of deposit 424,529 388,268 Total $ 3,561,768 $ 3,547,235 Time deposits of $ 250 thousand or more were $ 135.7 million and $ 133.8 million at year-end 2022 and 2021. Following is a summary of scheduled maturities of brokered deposits and certificates of deposit during the years following December 31, 2022: 2023 $ 475,826 2024 32,412 2025 25,686 2026 17,214 2027 7,240 Thereafter 4,202 Total $ 562,580

Short-term Borrowings

Short-term Borrowings	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Short-term Borrowings	NOTE 12 – SHORT-TERM BORROWINGS The Bank had short-term advances from the Federal Home Loan Bank ("FHLB") at December 31, 2022 of $ 95 million. The interest rate on these borrowings was 4.37 % at December 31, 2022. The Bank had no short-term advances from the FHLB at December 31, 2021. Repurchase agreements are financing arrangements that mature within 89 days and usually overnight. Under the agreements, customers agree to maintain funds on deposit with the Bank and in return acquire an interest in a pool of securities pledged as collateral against the funds. These pledged securities are comprised of debt securities issued by U.S. government sponsored entities and agencies and are held in segregated safekeeping accounts at the Federal Reserve Bank, Farmers Trust or the FHLB. The Bank did not participate in this program in 2022 and exited the program in August of 2021. Accordingly, there were no pledged securities in place at December 31, 2022 or December 31, 2021. Information concerning securities sold under agreements to repurchase is summarized as follows: 2021 Average balance during the year $ 2,354 Average interest rate during the year 0.18 % Maximum month-end balance during the year $ 4,860 Weighted average year-end interest rate 0.00 % Balance at year-end $ 0 The Bank has access to lines of credit amounting to $ 35 million at two major domestic banks that are below prime rate. The lines and terms are periodically reviewed by the lending banks and are generally subject to withdrawal at their discretion. There were no borrowings under these lines at December 31, 2022 and 2021. Farmers has two unsecured revolving lines of credit for $ 6.5 million. The lines can be renewed annually. The lines have interest rates of prime with floors of 3.5 % and 4.5 %. There was no outstanding balance on either of these two lines at both December 31, 2022 and 2021, respectively.

Long-Term Borrowings

Long-Term Borrowings	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Long-Term Borrowings	NOTE 13 – LONG-TERM BORROWINGS There were no long-term advances from the FHLB at either December 31, 2022 or December 31, 2021. Long-term and short-term FHLB advances are secured by a blanket pledge of residential mortgage, commercial real estate, and multi-family loans totaling $ 1.2 billion at both year-end 2022 and 2021. Based on this collateral, the Bank is eligible to borrow an additional $ 623.9 million at December 31, 2022. During 2021, the Company prepaid $ 65.0 million in putable fixed-rate FHLB advances, which had a weighted average interest rate of 1.38 % and incurred prepayment penalties of $ 2.1 million. In November 2021, the Company completed the issuance of $ 75.0 million aggregate principal amount, fixed-to-floating rate subordinated notes due December 15, 2031 , in a private offering exempt from the registration requirements under the Securities Act of 1933, as amended. The notes carry a fixed rate of 3.125 % for five years at which time they will convert to a floating rate based on the three-month term secured overnight funding rate, plus a spread of 220 basis points. The Company may, at its option, beginning December 15, 2026, redeem the notes, in whole or in part, from time to time, subject to certain conditions. The net proceeds from the sale were approximately $ 73.8 million, after deducting the offering expenses. The Company’s intent was to use the proceeds from the sale for general corporate purposes, which may include, without limitation, providing capital to support its growth organically or through acquisitions, in financing investments, capital expenditures, repurchasing its common shares and for investments in the Bank as regulatory capital. The subordinated debentures are included in Total Capital under current regulatory guidelines and interpretations. On November 1, 2021 , the Company completed its acquisition of Cortland, which included the assumption of Floating Rate Junior Subordinated Debt Securities due in September 15, 2037 (the "junior subordinated debt securities") at an acquisition-date fair value of $ 4.3 million, held in a wholly-owned statutory trust whose common securities were wholly-owned by Cortland. The sole assets of the statutory trust are the junior subordinated debt securities and related payments. The junior subordinated debt securities and the back-up obligations, in the aggregate, constitute a full and unconditional guarantee of the obligations of the statutory trust under the capital securities held by third-party investors. The securities bear interest at a rate of 1.45 % over the 3-month LIBOR rate. The rate at December 31, 2022, was 6.22 % and the rate at December 31, 2021 was 1.65 %. On January 7, 2020 , the Company completed its acquisition of Maple Leaf, which included the assumption of Floating Rate Junior Subordinated Debt Securities due December 15, 2036 (the "junior subordinated debt securities") held in a wholly-owned statutory trust whose common securities were wholly-owned by Maple Leaf. The sole assets of the statutory trust are the junior subordinated debt securities and related payments. The junior subordinated debt securities and the back-up obligations, in the aggregate, constitute a full and unconditional guarantee of the obligations of the statutory trust under the capital securities held by third-party investors. The securities bear interest at a rate of 1.70 % over the 3-month LIBOR rate. The rate at December 31, 2022 and 2021, was 6.57 % and 1.90 %, respectively. In 2015, the Company completed its acquisition of National Bancshares Corporation, which included the assumption of Floating Rate Junior Subordinated Debt Securities due June 15, 2035 (the "junior subordinated debt securities") held in a wholly-owned statutory trust, TSEO Statutory Trust I. The sole assets of the statutory trust are the junior subordinated debt securities and related payments. The junior subordinated debt securities and the back-up obligations, in the aggregate, constitute a full and unconditional guarantee of the obligations of the statutory trust under the capital securities held by third-party investors. The securities bear interest at a rate of 1.80 % over the 3-month LIBOR rate. The rate at December 31, 2022 and 2021, was 6.47 % and 2.00 %, respectively. In all three instances, the Company may redeem the junior subordinated debentures at any quarter-end, in whole, or in part, at par. This type of subordinated debenture qualifies as Tier 1 capital for regulatory purposes in determining and evaluating the Company’s capital adequacy. A summary of all junior subordinated debentures issued by the Company to affiliates and subordinated debentures follows. For the junior subordinated debentures, these amounts represent the par value of the obligations owed to these affiliates, including the Company’s equity interest in the trusts along with any unamortized fair value marks. For the subordinated debentures, these amounts represent the par value less the remaining deferred offering expense associated with the issuance of the debentures. Balances were as follows at December 31, 2022 and 2021: 2022 2021 Amount Amount TSEO Statutory Trust I $ 2,472 $ 2,424 Maple Leaf Financial Statutory Trust II 7,517 7,293 Cortland Statutory Trust I 4,327 4,271 Total junior subordinated debentures owed to unconsolidated subsidiary trusts $ 14,316 $ 13,988 Subordinated debentures 73,895 73,770 Total long-term borrowings $ 88,211 $ 87,758

Commitments and Contingent Liab

Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	NOTE 14 – COMMITMENTS AND CONTINGENT LIABILITIES Some financial instruments, such as loan commitments, credit lines, letters of credit and overdraft protection, are issued to meet customer financing needs. These are agreements to provide credit or to support the credit of others, as long as conditions established in the contract are met, and usually have expiration dates. Commitments may expire without being used. Off-balance-sheet risk to credit loss exists up to the face amount of these instruments, although material losses are not anticipated. The same credit policies are used to make such commitments as are used for loans, including obtaining collateral at exercise of the commitment. The contractual amounts of financial instruments with off-balance-sheet risk at year-end were as follows: 2022 2021 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments and unused lines of credit $ 111,889 $ 513,614 $ 119,003 $ 482,025 Commitments to make loans are generally made for periods of 30 days or less. Commitments and fixed rate unused lines of credit have interest rates ranging from 2.375 % to 21.90 % at December 31, 2022 and 2.25 % to 21.90 % at December 31, 2021. Standby letters of credit are considered financial guarantees. The standby letters of credit have a contractual value of $ 8.8 million at December 31, 2022 and $ 5.8 million at December 31, 2021. The carrying amount of these items on the balance sheet is not material. Additionally, the Company has committed up to a $ 20.2 million subscription in SBIC investment funds. At December 31, 2022, the Company had invested $ 16.2 million in these funds.

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock Based Compensation	NOTE 15 – STOCK BASED COMPENSATION In April of 2022, the Company, with the approval of shareholders, created the 2022 Equity Incentive Plan (the “2022 Plan”). The 2022 Plan permits the award of up to one million shares to the Company’s directors and employees to attract and retain exceptional personnel, motivate performance and, most importantly, to help align the interests of the Company’s executives with those of the Company’s shareholders. The 2022 Plan has replaced the 2017 Plan. There were 56,500 service time based share awards granted under the 2022 Plan, and 75,768 service time based share awards and 56,724 performance based share awards granted under the 2017 Plan during the year ended December 31, 2022, as shown in the table below. The actual number of performance based shares issued will depend on the relative performance of the Company’s average return on equity compared to a group of peer companies over a three year vesting period, ending December 31, 2024. As of December 31, 2022, 943,500 shares are still available to be awarded from the 2022 Plan. The 2017 Plan has been sunset. The restricted stock awards were granted with a fair value price equal to the market price of the Company’s common stock at the date of the grant. Expense recognized was $ 1.8 million for 2022, $ 1.2 million for 2021 and $ 1.4 million for 2020, respectively. As of December 31, 2022, there was $ 3.1 million of total unrecognized compensation expense related to the nonvested shares granted under the Plan. The remaining cost is expected to be recognized over 2.2 years. The following is the activity under the Plan during 2022: Maximum Weighted Maximum Weighted Beginning balance - non-vested shares 99,564 $ 16.13 158,988 $ 14.40 Granted 132,268 16.63 56,724 17.25 Vested ( 35,817 ) 15.79 ( 65,481 ) 17.48 Forfeited ( 3,000 ) 13.68 ( 12,862 ) 14.74 Ending balance - non-vested shares 193,015 $ 16.69 137,369 $ 15.85 The following is the activity under the Plan during 2021: Maximum Weighted Maximum Weighted Beginning balance - non-vested shares 67,765 $ 14.32 153,070 $ 14.46 Granted 68,195 16.99 58,245 14.21 Vested ( 31,180 ) 14.96 ( 52,327 ) 14.34 Forfeited ( 5,216 ) 14.29 0 0.00 Ending balance - non-vested shares 99,564 $ 16.13 158,988 $ 14.40 The 101,298 shares that vested in 2022 had a weighted average fair value of $ 16.88 per share.

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2022
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Regulatory Matters	NOTE 16 – REGULATORY MATTERS Banks and bank holding companies are subject to various regulatory capital requirements administered by the federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations, involve quantitative measures of assets, liabilities, and certain off-balance sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action by regulators that, if undertaken, could have a direct material effect on the financial statements. Management believes that as of December 31, 2022, the Company and the Bank meet all capital adequacy requirements to which they are subject. The FDIC and other federal banking regulators revised the risk-based capital requirements applicable to financial holding companies and insured depository institutions, including the Company and the Bank, to make them consistent with agreements that were reached by the Basel Committee on Banking Supervision (“Basel III”). The common equity tier 1 capital, tier 1 capital and total capital ratios are calculated by dividing the respective capital amounts by risk-weighted assets. The leverage ratio is calculated by dividing tier 1 capital by adjusted average total assets. Basel III limits capital distributions and certain discretionary bonus payments if the banking organization does not hold a “capital conservation buffer” consisting of 2.5 % of common equity tier 1 capital, tier 1 capital and total capital to risk-weighted assets in addition to the amount necessary to meet minimum risk-based capital requirements. The capital conservation buffer is 2.5 % for the years of 2022 and 2021. The buffer requires an additional capital amount of $ 73.5 million at year-end 2022 and an additional $ 68.9 million at year-end 2021. Excluding the additional buffer, Basel III requires the Company and the Bank to maintain (i) a minimum ratio of common equity tier 1 capital to risk-weighted assets of at least 4.5 %, (ii) a minimum ratio of tier 1 capital to risk-weighted assets of at least 6.0 %, (iii) a minimum ratio of total capital to risk-weighted assets of at least 8.0 % and (iv) a minimum leverage ratio of at least 4.0 %. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized, although these terms are not used to represent overall financial condition. If only adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. At year-end 2022 and 2021, the most recent regulatory notifications categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the institution’s category. Dividend Restrictions: The Company’s principal source of funds for dividend payments is dividends received from the Bank, Farmers Trust and to a lesser extent the Captive. The Bank and Farmers Trust are subject to the dividend restrictions set forth by the Comptroller of the Currency and Ohio Department of Commerce – Division of Financial Institutions, respectively. The respective regulatory agency must approve declaration of any dividends in excess of the sum of profits for the current year and retained net profits for the preceding two years. At the conclusion of 2022, the Bank could, without prior approval, declare dividends of approximately $ 42.6 million plus any 2023 net profits retained to the date of the dividend declaration. In order to practice trust powers, Farmers Trust must maintain a minimum capital of $ 3 million. Farmers Trust would also be able to, without prior approval, declare dividends of $ 1.1 million plus any 2023 net profits retained to the date of the dividend declaration. Actual and required capital amounts (not including the capital conservation buffer) and ratios are presented below at year-end : Actual Requirement For Capital To be Well Capitalized Amount Ratio Amount Ratio Amount Ratio 2022 Common equity tier 1 capital ratio Consolidated $ 403,307 13.71 % $ 132,349 4.5 % N/A N/A Bank 372,679 12.71 % 131,968 4.5 % 190,620 6.5 % Total risk based capital ratio Consolidated 523,285 17.79 % 235,288 8.0 % N/A N/A Bank 399,657 13.62 % 234,609 8.0 % 293,262 10.0 % Tier I risk based capital ratio Consolidated 421,307 14.32 % 176,466 6.0 % N/A N/A Bank 372,679 12.71 % 175,957 6.0 % 234,609 8.0 % Tier I leverage ratio Consolidated 421,307 9.84 % 171,233 4.0 % N/A N/A Bank 372,679 8.76 % 170,245 4.0 % 212,807 5.0 % 2021 Common equity tier 1 capital ratio Consolidated $ 362,950 13.16 % $ 132,921 4.5 % N/A N/A Bank 345,065 12.55 % 132,490 4.5 % 191,374 6.5 % Total risk based capital ratio Consolidated 485,336 17.60 % 236,303 8.0 % N/A N/A Bank 374,451 13.62 % 235,537 8.0 % 294,421 10.0 % Tier I risk based capital ratio Consolidated 380,950 13.82 % 177,228 6.0 % N/A N/A Bank 345,065 12.55 % 176,653 6.0 % 235,537 8.0 % Tier I leverage ratio Consolidated 380,950 10.12 % 161,179 4.0 % N/A N/A Bank 345,065 9.19 % 169,940 4.0 % 212,425 5.0 %

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Employee Benefit Plans	NOTE 17 – EMPLOYEE BENEFIT PLANS The Company has a qualified 401(k) deferred compensation Retirement Savings Plan (the “Savings Plan”). All employees of the Company who have completed at least 90 days of service and meet certain other eligibility requirements are eligible to participate in the Savings Plan. Under the terms of the Savings Plan, employees may voluntarily defer a portion of their annual compensation pursuant to section 401(k) of the Internal Revenue Code. The Company matches 50 % of the participants’ voluntary contributions up to 6 % of gross wages. In addition, at the discretion of the Board of Directors, the Company may make an additional profit sharing contribution to the Savings Plan. Total expense was $ 870 thousand, $ 814 thousand and $ 665 thousand for the years ended December 31, 2022, 2021 and 2020, respectively. The Company has a profit sharing plan to provide associates not participating in a current incentive plan a vehicle for sharing in the success of the Company outside of existing wages and non-monetary benefits. The Board of Directors approved a profit sharing amount equal to 2 % of annual compensation for associates in 2022, 2021 and 2020. The expense was $ 207 thousand for the year ended December 31, 2022, $ 268 thousand for the year ended December 31 2021, and $ 195 thousand for the year ended December 31, 2020. The Company maintains a deferred compensation plan for certain retirees. Expense under this plan was $ 5 thousand, $ 6 thousand and $ 7 thousand for the years ended December 31, 2022, 2021 and 2020, respectively. The liability under the deferred compensation plan at December 31, 2022 was $ 83 thousand and $ 94 thousand at December 31, 2021. The Company has a nonqualified deferred compensation plan for a select group of management or highly compensated eligible individuals. Under the terms of the plan, eligible individuals may elect to defer receipt of their compensation to a later taxable year. The Company has recorded both an asset and liability of equal amount that represents the amount of contributions and the payable due to the participants in the plan. The recorded asset and liability was $ 2.5 million at both December 31, 2022 and 2021. As part of the NBOH acquisition the Company has a director retirement and death benefit plan for the benefit of prior members of the Board of Directors of NBOH. The plan is designed to provide an annual retirement benefit to be paid to each director upon retirement from the Board and attaining age 70 . There are no additional benefits or participants being added to the plan and the liability recorded at December 31, 2022 and 2021 was $ 799 thousand and $ 975 thousand, respectively. The benefit payment upon satisfying the plan’s requirements is a benefit to the qualifying director until death or a maximum of 15 years. A benefit was recognized under this plan of $ 105 thousand in 2022 and $ 11 thousand in 2021 and an expense under the plan of $ 180 thousand was recorded in 2020. As part of the Cortland acquisition, the Company has supplemental retirement benefit plans for the benefit of certain officers and non-officer directors. The plan for officers is designed to provide post-retirement benefits to supplement other sources of retirement income such as social security and 401(k) benefits. The benefits will be paid for a period of 15 years after retirement. Director Retirement Agreements provide for a benefit of $ 10 thousand annually on or after the director reaches normal retirement age, which is based on a combination of age and years of service. Director retirement benefits are paid over a period of 10 years following retirement. The Company accrued the cost of these post-retirement benefits during the working careers of the officers and directors. At December 31, 2022, the accumulated liability for these benefits totaled $ 1.1 million, with $ 919 thousand accrued for the officers’ plan and $ 143 thousand for the directors’ plan. Expense recognized for these plans was $ 87 thousand in 2022 and $ 11 thousand in 2021. Benefits expected to be paid in 2023 are $ 81 thousand. To fund the above obligations, the Company has insurance contracts on the lives of the participants and directors in the supplemental retirement benefit plans with the Company as the beneficiary. In the case of directors and a small group of employee participants, postretirement split dollar life insurance coverage was accrued for during the service years. The liability at December 31, 2022 is $ 238 thousand and the benefit recorded was $ 5 thousand in 2022 and $ 31 thousand in 2021.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 18 – INCOME TAXES The provision for income taxes (credit) consists of the following: 2022 2021 2020 Current expense $ 10,885 $ 10,794 $ 9,922 Deferred expense (benefit) 1,353 ( 524 ) ( 1,526 ) Totals $ 12,238 $ 10,270 $ 8,396 Effective tax rates differ from federal statutory rate of 21 % that were applied to income before income taxes due to the following: 2022 2021 2020 Statutory tax $ 15,295 $ 13,026 $ 10,557 Effect of nontaxable interest ( 2,591 ) ( 2,274 ) ( 1,896 ) Bank owned life insurance, net ( 380 ) ( 273 ) ( 167 ) Tax credits ( 194 ) ( 200 ) 23 Effect of nontaxable insurance premiums ( 318 ) ( 322 ) ( 198 ) Stock compensation ( 63 ) ( 9 ) 12 Other 489 322 65 Actual tax $ 12,238 $ 10,270 $ 8,396 Deferred tax assets (liabilities) are comprised of the following: 2022 2021 Deferred tax assets: Allowance for credit losses $ 5,665 $ 6,171 Net unrealized loss on securities available for sale 55,962 0 Deferred and accrued compensation 1,748 1,993 Deferred loan fees and costs 275 531 Nonaccrual loan interest income 648 571 Restricted stock 501 423 Lease liabilities 1,841 1,382 Other 0 158 Gross deferred tax assets $ 66,640 $ 11,229 Deferred tax liabilities: Depreciation and amortization $ ( 1,485 ) $ ( 1,391 ) Net unrealized gain on securities available for sale 0 ( 2,461 ) Federal Home Loan Bank dividends ( 904 ) ( 976 ) Purchase accounting adjustments ( 1,862 ) ( 1,729 ) Mortgage servicing rights ( 700 ) ( 715 ) Prepaid expenses ( 365 ) ( 367 ) Lease right of use asset ( 1,766 ) ( 1,336 ) Other ( 234 ) 0 Gross deferred tax liabilities ( 7,316 ) ( 8,975 ) Net deferred tax asset $ 59,324 $ 2,254 No valuation allowance for deferred tax assets was recorded at December 31, 2022 and 2021. At December 31, 2022 and December 31, 2021, the Company had no unrecognized tax benefits recorded. The Company does not expect the amount of unrecognized tax benefits to significantly change within the next twelve months. The Company is subject to U.S. federal income tax. The Company is no longer subject to examination by the federal taxing authority for years prior to 2019. The tax years 2019 — 2021 remain open to examination by the U.S. taxing authority.

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2022
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Other Comprehensive Income (Loss)	NOTE 19 – OTHER COMPREHENSIVE INCOME (LOSS) The following table represents the detail of other comprehensive income (loss) for the years ended December 31, 2022, 2021 and 2020. 2022 Pre-tax Tax After-Tax Unrealized holding gains (losses) on available-for-sale securities during the year $ ( 278,620 ) $ 58,510 $ ( 220,110 ) Reclassification adjustment for gains included in net income (1) 415 ( 87 ) 328 Net unrealized gains (losses) on available-for-sale securities ( 278,205 ) 58,423 ( 219,782 ) Change in funded status of post-retirement plan ( 4 ) 1 ( 3 ) Net other comprehensive income (loss) $ ( 278,209 ) $ 58,424 $ ( 219,785 ) 2021 Pre-tax Tax After-Tax Unrealized holding gains (losses) on available-for-sale securities during the year $ ( 15,333 ) $ 3,220 $ ( 12,113 ) Reclassification adjustment for gains included in net income (1) ( 838 ) 176 ( 662 ) Net unrealized gains (losses) on available-for-sale securities ( 16,171 ) 3,396 ( 12,775 ) Change in funded status of post-retirement health plan 48 ( 10 ) 38 Net other comprehensive income (loss) $ ( 16,123 ) $ 3,386 $ ( 12,737 ) 2020 Pre-tax Tax After-Tax Unrealized holding gains (losses) on available-for-sale securities during the year $ 16,651 $ ( 3,970 ) $ 12,681 Reclassification adjustment for gains included in net income (1) ( 385 ) ( 90 ) ( 475 ) Net other comprehensive income (loss) $ 16,266 $ ( 4,060 ) $ 12,206 (1) Pre-tax reclassification adjustments relating to available-for-sale securities are reported in security gains and the tax impact is included in income tax expense on the consolidated statements of income .

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 20 – RELATED PARTY TRANSACTIONS Loans to principal officers, directors, and their affiliates during 2022 and 2021 were as follows: 2022 2021 Beginning balance $ 11,074 $ 12,003 New loans 983 950 Effect of changes in composition of related parties 0 3,713 Repayments ( 1,566 ) ( 5,592 ) Ending balance $ 10,491 $ 11,074 Deposits from principal officers, directors, and their affiliates at year-end 2022 and 2021 were $ 18.3 million and $ 32.2 million.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Share	NOTE 21 – EARNINGS PER SHARE The factors used in the earnings per share computation follow: 2022 2021 2020 Basic EPS Net income $ 60,597 $ 51,844 $ 41,876 Weighted average shares outstanding 33,844,945 29,167,357 28,266,509 Basic earnings per share $ 1.79 $ 1.78 $ 1.48 Diluted EPS Net income $ 60,597 $ 51,844 $ 41,876 Weighted average shares for basic earnings per share 33,844,945 29,167,357 28,266,509 Average unvested restricted stock awards 83,994 112,430 127,487 Weighted average shares for diluted earnings per share 33,928,939 29,279,787 28,393,996 Diluted earnings per share $ 1.79 $ 1.77 $ 1.47 There were 201,080 , 55,128 and 67,074 restricted stock awards that were considered anti-dilutive at year-end 2022, 2021 and 2020, respectively.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	NOTE 22 – DERIVATIVE FINANCIAL INSTRUMENTS Interest Rate Swaps The Company maintains an interest rate protection program for commercial loan customers. Under this program, the Company provides a variable rate loan while creating a fixed rate loan for the customer by the customer entering into an interest rate swap with terms that match the loan. The Company offsets its risk exposure by entering into an offsetting interest rate swap with an unaffiliated institution. The Company had interest rate swaps associated with commercial loans with a notional value of $ 71.9 million and fair value of $ 5.5 million in other assets and $ 5.5 million in other liabilities at December 31, 2022. At December 31, 2021 the Company had interest rate swaps associated with commercial loans with and a notional value of $ 86.1 million and fair value of $ 4.0 million in other assets and $ 4.0 million in other liabilities. The interest rate swaps with both the customers and third parties are not designated as hedges under FASB ASC 815 and are not marked to market through earnings. As the interest rate swaps are structured to offset each other, changes to the underlying benchmark interest rates considered in the valuation of these instruments do not result in an impact to earnings; however, there may be fair value adjustments related to credit quality variations between counterparties, which may impact earnings as required by FASB ASC 820. There were no net gains or losses for interest rate swaps for the years ended December 31, 2022 and 2021. Mortgage Banking Derivatives Commitments to fund certain mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of mortgage loans to third-party investors are considered derivatives. The Company had approximately $ 4.9 million of interest rate lock commitments at December 31, 2022 and $ 25.7 million of interest rate lock commitments at December 31, 2021. Effective May 2022, the Company began the practice of entering into commitments to sell mortgage backed securities when the interest rate lock commitments are entered into in order to economically hedge the effect of changes in interest rates resulting from its commitments to fund the loans. These mortgage banking derivatives are not designated as hedge instruments. There were $ 4.3 million of forward sales of mortgage backed securities at December 31, 2022. There were no forward commitments for the future delivery of residential mortgage loans at December 31, 2022. The net gains and losses on derivative instruments not designated as hedging instruments are included in mortgage banking income . As of December 31, 2022 and 2021, gains of $ 21 thousand and $ 423 thousand, respectively, were included in mortgage banking income for the interest rate lock commitments. Gains of $ 362 thousand were included in mortgage banking income in fiscal 2022 for the forward sales of mortgage backed securities.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Information	NOTE 23 – SEGMENT INFORMATION The reportable segments are determined by the products and services offered, primarily distinguished between banking and trust operations. The segments are also distinguished by the level of information provided to the chief operating decision makers in the Company, who use such information to review performance of various components of the business, which are then aggregated. Loans, investments and deposits provide the revenues in the banking operation, trust service fees and consulting fees provide the revenue in trust operations. All operations are domestic. Accounting policies for segments are the same as those described in Note 1. Segment performance is evaluated using operating income. Income taxes are calculated on operating income. Transactions among segments are made at fair value. Significant segment totals are reconciled to the financial statements as follows: December 31, 2022 Trust Bank Eliminations Consolidated Assets Goodwill and other intangibles $ 5,739 $ 100,190 $ ( 4,263 ) $ 101,666 Total assets $ 14,383 $ 4,064,112 $ 3,705 $ 4,082,200 December 31, 2021 Trust Bank Eliminations Consolidated Goodwill and other intangibles $ 5,814 $ 101,055 $ ( 4,263 ) $ 102,606 Total assets $ 14,365 $ 4,124,530 $ 3,854 $ 4,142,749 For year ended 2022 Trust Bank Eliminations Consolidated Net interest income $ 172 $ 127,353 $ ( 3,359 ) $ 124,166 Provision for credit losses and unfunded loans 0 1,122 0 1,122 Service fees, security gains and other 19,535 25,304 ( 637 ) 44,202 Noninterest expense 8,635 79,987 890 89,512 Amortization and depreciation expense 110 4,336 453 4,899 Income before taxes 10,962 67,212 ( 5,339 ) 72,835 Income tax 2,301 11,277 ( 1,340 ) 12,238 Net Income $ 8,661 $ 55,935 $ ( 3,999 ) $ 60,597 For year ended 2021 Trust Bank Eliminations Consolidated Net interest income $ 134 $ 108,726 $ ( 870 ) $ 107,990 Provision for loan losses and unfunded loans 0 4,893 0 4,893 Service fees, security gains and other 11,045 27,347 ( 199 ) 38,193 Noninterest expense 6,854 68,194 589 75,637 Amortization and depreciation expense 262 2,931 346 3,539 Income before taxes 4,063 60,055 ( 2,004 ) 62,114 Income tax 852 10,023 ( 605 ) 10,270 Net Income $ 3,211 $ 50,032 $ ( 1,399 ) $ 51,844 For year ended 2020 Trust Bank Eliminations Consolidated Net interest income $ 125 $ 96,361 $ ( 295 ) $ 96,191 Provision for loan losses and unfunded loans 0 9,100 0 9,100 Service fees, security gains and other 9,353 27,189 ( 381 ) 36,161 Noninterest expense 5,963 62,689 1,206 69,858 Amortization and depreciation expense 304 2,566 252 3,122 Income before taxes 3,211 49,195 ( 2,134 ) 50,272 Income tax 674 8,305 ( 583 ) 8,396 Net Income $ 2,537 $ 40,890 $ ( 1,551 ) $ 41,876 Bank segment includes Farmers Insurance and Investment.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Event	NOTE 24 – SUBSEQUENT EVENT On January 1, 2023 , the Company completed its previously announced merger with Emclaire Financial Corp., a Pennsylvania corporation and registered financial holding company (“Emclaire”), pursuant to the Agreement and Plan of Merger dated as of March 23, 2022. The Farmers National Bank of Emlenton, the banking subsidiary of Emclaire, merged with and into The Farmers National Bank of Canfield, the national banking subsidiary of the Company, with Farmers Bank as the surviving bank. Pursuant to the terms of the Merger Agreement, at the effective time of the merger, each common share, without par value, of Emclaire common shares issued and outstanding was converted into the right to receive, without interest, $ 40.00 in cash or 2.15 common shares, without par value, of the Company's common shares, subject to an overall limitation of 70 % of the Emclaire common shares being exchanged and the remaining 30 % of Emclaire common shares being exchanged for the cash. No fractional shares were issued, and Emclaire’s shareholders became entitled to receive cash in lieu of fractional shares. The transaction created a large expansion for the Company in Pennsylvania and into the Pittsburgh market. Emclaire operated 19 branches in ten counties throughout western Pennsylvania. As of December 31, 2022, Emclaire had total assets of $ 1.02 billion, gross loans of $ 797.3 million and deposits of $ 874.6 million.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	NOTE 25 – QUARTERLY FINANCIAL DATA (UNAUDITED) Quarter Ended 2022 December 31 September 30 June 30 March 31 Total interest income $ 38,111 $ 36,410 $ 34,286 $ 33,279 Total interest expense 8,679 4,629 2,575 2,037 Net interest income 29,432 31,781 31,711 31,242 Provision for credit losses 416 448 616 ( 358 ) Noninterest income 8,200 8,827 9,477 17,698 Merger related costs 584 872 674 1,940 Noninterest expense 20,511 20,527 20,787 28,516 Income before income taxes 16,121 18,761 19,111 18,842 Income taxes 2,765 3,315 3,160 2,998 Net income $ 13,356 $ 15,446 $ 15,951 $ 15,844 Diluted earnings per share $ 0.39 $ 0.46 $ 0.47 $ 0.47 Quarter Ended 2021 December 31 September 30 June 30 March 31 Total interest income $ 31,685 $ 28,375 $ 28,609 $ 27,790 Total interest expense 1,986 1,841 2,119 2,523 Net interest income 29,699 26,534 26,490 25,267 Provision for loan losses 5,366 ( 948 ) 50 425 Noninterest income 9,538 9,015 9,508 10,132 Merger related costs 6,521 472 104 12 Noninterest expense 21,140 16,656 16,966 17,305 Income before income taxes 6,210 19,369 18,878 17,657 Income taxes 508 3,358 3,303 3,101 Net income $ 5,702 $ 16,011 $ 15,575 $ 14,556 Diluted earnings per share $ 0.18 $ 0.56 $ 0.55 $ 0.51

Parent Company Only Condensed F

Parent Company Only Condensed Financial Information	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Parent Company Only Condensed Financial Information	NOTE 26 – PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION Below is condensed financial information of Farmers National Banc Corp. (parent company only). This information should be read in conjunction with the consolidated financial statements and related notes. December 31, 2022 2021 BALANCE SHEETS Assets: Cash $ 104,497 $ 92,076 Investment in subsidiaries Bank 261,631 453,695 Farmers Trust 13,598 13,667 Captive 2,722 2,588 Other investments 600 0 Total assets $ 383,048 $ 562,026 Liabilities: Other liabilities $ 2,542 $ 1,836 Subordinated debt 88,211 87,758 Total liabilities 90,753 89,594 Total stockholders' equity 292,295 472,432 Total liabilities and stockholders' equity $ 383,048 $ 562,026 STATEMENTS OF INCOME Years ended December 31, 2022 2021 2020 Income: Dividends from subsidiaries Bank $ 30,000 $ 45,620 $ 28,646 Farmers Trust 8,000 2,800 2,300 Captive Insurance 1,400 1,135 1,000 Interest and dividends on securities 0 11 12 Security gains/(losses) 0 130 ( 28 ) Total Income 39,400 49,696 31,930 Interest on borrowings ( 3,428 ) ( 918 ) ( 361 ) Other expenses ( 3,451 ) ( 2,792 ) ( 2,746 ) Income before income tax benefit and undistributed 32,521 45,986 28,823 Income tax benefit 1,345 611 592 Equity in undistributed net income of subsidiaries Bank 25,935 4,412 12,244 Farmers Trust 662 412 237 Captive 134 423 ( 20 ) Net Income $ 60,597 $ 51,844 $ 41,876 STATEMENTS OF CASH FLOWS Years ended December 31, 2,022 2021 2020 Cash flows from operating activities: Net income $ 60,597 $ 51,844 $ 41,876 Adjustments to reconcile net income to net cash from Dividends in excess of net income (Equity in ( 26,731 ) ( 5,247 ) ( 12,461 ) Other 559 6,846 1,167 Net cash from operating activities 34,425 53,443 30,582 Cash flows from investing activities: Net cash paid in business combinations 0 ( 29,618 ) ( 20,423 ) Net cash from investing activities 0 ( 29,618 ) ( 20,423 ) Cash flows from financing activities: Proceeds from long term borrowings 0 73,749 0 Repurchase of common shares 0 ( 164 ) ( 14,238 ) Cash dividends paid ( 22,004 ) ( 14,072 ) ( 12,654 ) Net cash from financing activities ( 22,004 ) 59,513 ( 26,892 ) Net change in cash and cash equivalents 12,421 83,338 ( 16,733 ) Beginning cash and cash equivalents 92,076 8,738 25,471 Ending cash and cash equivalents $ 104,497 $ 92,076 $ 8,738

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation: The consolidated financial statements include the accounts of Farmers National Banc Corp. (“Company”) and its wholly-owned subsidiaries, The Farmers National Bank of Canfield (“Bank” or “Farmers Bank”), Farmers Trust Company (“Farmers Trust”) and Farmers National Captive, Inc. (“Captive”). The consolidated financial statements also include the accounts of the Bank’s subsidiaries; Farmers National Insurance, LLC (“Farmers Insurance”) and Farmers of Canfield Investment Co. (“Farmers Investments”). The Company completed its acquisition of Cortland Bancorp (“Cortland”) on November 1, 2021 and has since included its results of operations in the Consolidated Statements of Income. Together all entities are referred to as “the Company.” All significant intercompany balances and transactions have been eliminated in consolidation.
Nature of Operations	Nature of Operations: The Company provides full banking services, including wealth management services and mortgage banking activity, through the Bank. As a national bank, the Bank is subject to regulation by the Office of the Comptroller of the Currency and the Federal Deposit Insurance Corporation. The primary area served by the Bank is the northeastern region of Ohio through forty-five ( 45 ) locations and one location in southwestern Pennsylvania. The Company provides trust services and retirement consulting services through its Farmers Trust subsidiary and insurance services through the Bank’s Insurance subsidiary. Farmers Trust has a state-chartered bank license to conduct trust business from the Ohio Department of Commerce – Division of Financial Institutions. The primary purpose of Farmers Investments is to invest in municipal securities. Captive provides property and casualty insurance coverage to the Company and its subsidiaries. Captive pools resources with eleven similar insurance subsidiaries of financial institutions to spread a limited amount of risk among the pool members and to provide insurance where not currently available or economically feasible in today’s insurance market place.
Estimates	Estimates: The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Business Combinations	Business Combinations: Business combinations are accounted for by applying the acquisition method. As of acquisition date, the identifiable assets acquired and liabilities assumed are measured at fair value and recognized separately from goodwill. Results of operations of the acquired entities are included in the consolidated statement of income from the date of acquisition.
Cash Flows	Cash Flows: Cash and cash equivalents include cash on hand, deposits with other financial institutions and federal funds sold. Generally, federal funds are purchased and sold for one-day periods. Net cash flows are reported for loan and deposit transactions, short-term borrowings and other assets and liabilities.
Securities	Securities: Debt securities classified as available for sale are those that could be sold for liquidity, investment management, or similar reasons, even though management has no present intentions to do so. Securities available for sale are carried at fair value, with unrealized holding gains and losses reported in other comprehensive income, net of tax. Equity securities with readily determinable fair values are carried at fair value, with changes in fair value reported in net income. Interest income includes amortization of purchase premium or discount. Premiums and discounts on securities are amortized on the level-yield method without anticipating prepayments, except for mortgage backed securities where prepayments are anticipated. Premiums are amortized to the earliest call date. Purchases and sales are recorded on the trade date, with resulting gains and losses determined using the specific identification method. The Company has adopted ASU 2016-13 that makes improvements to the accounting for credit losses on securities available for sale. The concept of other than-temporarily impaired securities has been replaced with the allowance for credit losses. Securities available for sale are evaluated on an individual level and pooling of securities is no longer an option. During this evaluation process, management considers the extent to which the fair value has been less than cost, the financial condition and near term prospects of the issuer, and the intent and ability of the Company to hold the security for a period of time sufficient to allow for any anticipated recovery in fair value.
Loans Held for Sale	Loans Held for Sale: Mortgage loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by outstanding commitments from investors. Net unrealized losses, if any, are charged to earnings. Mortgage loans held for sale are sold with or without servicing rights. Gains and losses on sales of mortgage loans are based on the difference between the selling price and the carrying value of the related loan sold.
Loans	Loans: Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at the principal balance outstanding, net of deferred loan fees and costs, and an allowance for credit losses. Substantially all loans are secured by specific items of collateral including business assets, consumer assets, and commercial and residential real estate. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized in interest income using the level yield method without anticipating prepayments. Interest income on mortgage and commercial loans is discontinued at the time the loan is 90 days delinquent unless the loan is well secured and in process of collection. Consumer loans are typically charged off no later than 120 days past due. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. Nonaccrual loans and loans past due 90 days still on accrual include both smaller balance homogeneous loans that are collectively evaluated for impairment and individually classified impaired loans. For all classes of loans, when interest accruals are discontinued, interest accrued but not received is reversed against interest income. Interest on such loans is thereafter recorded on a cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Purchased Credit Dependent Loans	Purchased Credit Deteriorated Loans (PCD): The Company acquires loans individually and in groups or portfolios. At acquisition, the Company reviews each loan to determine whether there is evidence of more than insignificant deterioration of credit quality since origination. The Company determines whether each such loan is to be accounted for individually or whether such loans will be assembled into pools of loans based on common risk characteristics (loan type and date of origination). PCD loans acquired in a transaction are marked to fair value and a mark on yield is recorded. In addition, an adjustment is made to the allowance for credit losses ("ACL") for the expected loss on the acquisition date. These loans are assessed on a regular basis and subsequent adjustments to the ACL are recorded on the statements of income.
Derivatives	Derivatives: Derivative financial instruments are recognized as assets or liabilities at fair value. The Company’s two derivatives are interest-rate swap agreements and mortgage banking derivatives. These are used as part of the Company's asset and liability management strategy to aid in managing its interest rate risk position. The Company does not use derivatives for trading or balance sheet hedging purposes. The derivative transactions are considered instruments with no hedging designation, with changes in the fair value reported currently in earnings, as other noninterest income.
Concentration of Credit Risk	Concentration of Credit Risk: There are no significant concentrations of loans to any one industry or customer. However, most of the Company’s business activity is with customers located within Northeastern Ohio. Therefore, the Company’s exposure to credit risk is significantly affected by changes in the economy of an eleven county area. Loans secured by real estate represent 68.2 % of the total portfolio and changes related to the real estate markets are monitored by management.
Allowance for Loan Losses	Allowance for Credit Losses: On January 1, 2021, the Company adopted the current expected credit loss model (“CECL”). This methodology for calculating the allowance for credit losses considers the possibility of loss over the life of the loan. It also considers historical loss rates and other qualitative adjustments, as well as a new forward-looking component that considers reasonable and supportable forecasts over the expected life of each loan. To develop the ACL estimate under the current expected loss model, the Company segments the loan portfolio into loan pools based on loan type and similar credit risk elements. The Company uses the cohort (“cohort”) and the probability of default/loss given default (“PD/LGD”) methodologies as described in the Credit Quality Indicators section of the loan footnote. Under ASC 326, if a loan does not share similar risk characteristics with loans in that pool, expected credit losses for that loan are evaluated individually. The Company has established specific thresholds for the loan portfolio that trigger when loans need to be evaluated individually. In addition, ASC 326 requires the Company to establish a separate liability for anticipated credit losses for unfunded commitments. Under CECL the credit loss estimation process involves procedures that consider the unique characteristics of the Company’s loan portfolio segments. These segments are disaggregated into the loan pools for monitoring. A model of risk characteristics, such as loss history and delinquency experience, trends in past due and non-performing loans, as well as existing economic conditions and supportable forecasts used to determine credit loss assumptions. The Company uses two methodologies, the cohort and the PD/LGD, to analyze loan pools. Cohort relies on the creation of cohorts to capture loans that qualify for a particular segment, as of a point in time. Those loans are then tracked over their remaining lives to determine their loss experience. The Company aggregates financial assets on the basis of similar risk characteristics when evaluating loans on a collective basis. Those characteristics include, but aren’t limited to, internal or external credit score, risk ratings, financial asset, loan type, collateral type, size, effective interest rate, term, or geographical location. The Company uses cohort primarily for consumer loan portfolios. The probability of default (“PD”) portion of PD/LGD is defined by the Company as 90 days past due, placed on non-accrual, becomes a troubled debt restructuring or is partially, or wholly, charged-off. Typically, a one-year time period is used to asses PD. PD can be measured and applied using various risk criteria. Risk rating is one common way to apply PDs. Loss given default (“LGD”) is to determine the percentage of loss by facility or collateral type. LGD estimates can sometimes be driven, or influenced, by product type, industry or geography. The Company uses PD/LGD primarily for commercial loan portfolios. A reassessment of the existing acquired loans occurred in the third quarter of 2021. This was to align with the calculation of the ACL being used under the CECL model. To the extent that any purchased loan is not specifically reviewed, such loan is assumed to have characteristics similar to the characteristics of the originated risk pools. The grade for each purchased loan without evidence of credit deterioration is reviewed subsequent to the date of acquisition any time a loan is renewed or extended or at any time information becomes available to the Company that provides material insight regarding the loan’s performance, the status of the borrower or the quality or value of the underlying collateral. To the extent that current information indicates it is probable that the Company will collect all amounts according to the contractual terms thereof, such loan is not individually considered in the determination of the required allowance for credit losses. To the extent that current information indicates it is probable that the Company will not be able to collect all amounts according to the contractual terms thereof, such loan is considered in the determination of the required level of allowance. In determining the day one fair values of purchased loans without evidence of credit deterioration at the date of acquisition, management includes (i) no carry-over of any previously recorded allowance for loan losses and (ii) an adjustment of the unpaid principal balance to reflect an appropriate market rate of interest and credit risk, given the risk profile and grade assigned to each loan. This adjustment is accreted into earnings as a yield adjustment, using the effective yield method, over the remaining life of each loan. The ACL represents management’s estimate of expected credit losses in the Company’s loan portfolio at the balance sheet date. The Company estimates the ACL based on the amortized cost basis of the underlying loan and has made an accounting policy election to exclude accrued interest from the loan’s amortized cost basis and the related measurement of the ACL. Estimating the amount of the ACL is a function of a number of factors, including but not limited to changes in the loan portfolio, net charge-offs, trends in past due and nonaccrual loans, and the level of potential problem loans, all of which may be susceptible to significant change. While management uses the best information available to establish the allowance, future adjustments to the allowance may be necessary, which may be material, if economic conditions differ substantially from the assumptions used in estimating the allowance. If additions to the original estimate of the allowance for credit losses are deemed necessary, they will be reported in earnings in the period in which they become reasonably estimable and probable. Allocations of the allowance may be made for specific loans, but the entire allowance is available for any loan that, in management’s judgment, should be charged-off. The Company considers the guidance on troubled debt restructuring for loans when evaluating for disclosure. Troubled debt restructurings are measured at the present value of estimated future cash flow using the loan’s effective rate at inception. If a troubled debt restructuring is considered to be a collateral dependent loan, the loan is reported, net, at the fair value of the collateral. For troubled debt restructurings that subsequently default, the Company determines the amount of reserve in accordance with the accounting policy for the allowance for credit losses.
Servicing Rights	Servicing Rights: When mortgage loans are sold and servicing rights are retained, the servicing rights are initially recorded at fair value with the income statement effect recorded in gains on sales of loans. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. The Company compares the valuation model inputs and results to published industry data to validate the model results and assumptions. The fair value of the mortgage servicing rights as of December 31, 2022 was $ 5.28 million. All classes of servicing assets are subsequently measured using the amortization method, which requires servicing rights to be amortized into non‑interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing assets are evaluated for impairment based upon the fair value of the assets compared to carrying amount. Any impairment is reported as a valuation allowance, to the extent that fair value is less than the capitalized amount for a grouping. At December 31, 2022, there was a valuation allowance impairment totaling $ 17 thousand. There was no valuation allowance impairment against servicing assets as of December 31, 2021. Servicing fee income is recorded when earned for servicing loans based on a contractual percentage of the outstanding principal or a fixed amount per loan. The amortization of mortgage servicing rights is netted against loan servicing fee income. Servicing fees, late fees and ancillary fees related to loan servicing are not considered significant for financial reporting.
Foreclosed Assets	Foreclosed Assets: Assets acquired through or in lieu of loan foreclosure are initially recorded at fair value less costs to sell, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. If fair value declines subsequent to foreclosure, a valuation allowance is recorded through expense. These assets are recorded in other assets on the balance sheets as other real estate owned (“OREO”). Operating costs after acquisition are expensed. The Company had zero OREO recorded at December 31, 2022 and 2021.
Premises and Equipment	Premises and Equipment: Land is carried at cost. Premises and equipment are stated at cost, less accumulated depreciation. Buildings and related components are depreciated using the straight-line method with useful lives ranging from 5 to 40 years. Furniture, fixtures and equipment are depreciated using the straight-line method with useful lives ranging from 3 to 10 years.
Restricted Stock	Restricted Stock: The Bank is a member of the Federal Home Loan Bank (“FHLB”) system. Members are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. The Bank is also a member of and owns stock in the Federal Reserve Bank. These stocks are carried at cost, classified as restricted securities included in other investments, and periodically evaluated for impairment based on ultimate recovery of par value. Restricted stock totaled $ 18.2 million at December 31, 2022 and $ 15.6 million in 2021. Cash and stock dividends are reported as income.
Bank Owned Life Insurance	Bank Owned Life Insurance: The Company has purchased life insurance policies on certain key officers. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
Long-term Assets	Long-term Assets: Premises and equipment and other long-term assets are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: Goodwill resulting from a business combination is generally determined as the excess of the fair value of the consideration transferred over the fair value of the net assets acquired as of the acquisition date. Goodwill acquired in a business combination and determined to have an indefinite useful life is not amortized, but tested for impairment at least annually. The Company has selected September 30 as the date to perform the annual goodwill impairment tests associated with the acquisitions of Farmers Trust, Farmers Insurance and the recent Banking acquisitions. Intangible assets with finite useful lives are amortized over their estimated useful lives. Goodwill is the only intangible asset with an indefinite life on the balance sheet. Core deposit intangible assets arising from bank acquisitions are amortized over their estimated useful lives of 7 to 8 years. Non-compete contracts are amortized on a straight-line basis, over the term of the agreements. Customer relationship and trade name intangibles are amortized over a range of 13 to 15 years on an accelerated method.
Loan Commitments and Related Financial Instruments	Loan Commitments and Related Financial Instruments: Financial instruments include off-balance sheet credit instruments, such as commitments to make loans and commercial letters of credit, issued to meet customer financing needs. The face amount for these items represents the exposure to loss, before considering customer collateral or ability to repay. Such financial instruments are recorded when they are funded.
Stock-Based Compensation	Stock-Based Compensation: Compensation cost is recognized for restricted stock awards issued to employees, based on the fair value of these awards at the date of grant. The market price of the Company’s common stock at the grant date is used for restricted stock awards. Compensation cost is recognized over the required service period, generally defined as the vesting period. For awards with graded vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award.
Income Taxes	Income Taxes : Income tax expense is the total of the current year income tax due or refundable and the change in deferred tax assets and liabilities. Deferred tax assets and liabilities are the expected future tax amounts for the temporary differences between carrying amounts and tax bases of assets and liabilities, computed using enacted tax rates. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50 % likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company recognizes interest and/or penalties related to income tax matters in income tax expense.
Retirement Plans	Retirement Plans: Employee 401(k) and profit sharing plan expense is the amount of matching and discretionary contributions. Deferred compensation and supplemental retirement plan expense allocates the benefits over years of service.
Earnings Per Common Share	Earnings per Common Share: Basic earnings per common share is net income divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share include the dilutive effect of additional potential common shares issuable under stock equity awards. Earnings and dividends per share are restated for all stock splits and stock dividends through the date of issuance of the financial statements.
Comprehensive Income	Comprehensive Income: Comprehensive income consists of net income and other comprehensive income (loss). Other comprehensive income (loss) consists of unrealized gains and losses on securities available for sale and changes in the funded status of the post-retirement plan, which are recognized as separate components of equity, net of tax effects.
Loss Contingencies	Loss Contingencies: Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are any matters currently that would have a material effect on the financial statements.
Restrictions on Cash	Restrictions on Cash: Cash on hand or on deposit with the Federal Reserve Bank (“FRB”) was required to meet regulatory reserve and clearing requirements.
Equity	Equity: Treasury stock is carried at cost.
Dividend Restriction	Dividend Restriction: Banking regulations require maintaining certain capital levels and may limit the dividends paid by the Bank and Farmers Trust to the holding company or by the holding company to shareholders.
Fair Value of Financial Instruments	Fair Value of Financial Instruments: Fair values of financial instruments are estimated using relevant market information and other assumptions as more fully disclosed in Note 7. Fair value estimates involve uncertainties and matters of significant judgment regarding interest rates, credit risk, prepayments and other factors, especially in the absence of broad markets for particular items. Changes in assumptions or in market conditions could significantly affect these estimates.
Operating Segments	Operating Segments: Operations are managed and financial performance is primarily aggregated and reported in two lines of business, the Bank segment and Farmers Trust segment. The Company discloses segment information in Note 23.
Adoption of New Accounting Standards and Newly Issued, Not Yet Effective Accounting Standards	Adoption of New Accounting Standards and Newly Issued, Not Yet Effective Accounting Standards: On March 31, 2022, FASB issued ASU 2022-02, Financial Instruments – Credit Losses (Topic 326), which eliminates the troubled debt restructuring (“TDR”), accounting model for creditors that have adopted ASU 2022-02. Due to the removal of the TDR accounting model, all loan modifications now will be accounted for under the general loan modification guidance in Subtopic 310-20. In addition, on a prospective basis, entities will be subject to new disclosure requirements covering modifications of receivables and whether a modification results in a new loan or a continuation of an existing loan. Public business entities within the scope of the Topic 326 vintage disclosure requirements also will be required to prospectively disclose current-period gross write-off information by vintage, or year of origination. For entities that have adopted Topic 326, ASU 2022-02 takes effect in reporting periods beginning after December 15, 2022. Early adoption is permitted. The Company has elected not to early adopt ASU 2022-02 at this time. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition. On October 28, 2021, FASB issued ASU No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. This ASU requires contract assets and contract liabilities to be accounted for as if they (the acquirer) entered into the original contract at the same time and same date as the acquiree. This is a shift from existing guidance, which required the acquirer to recognize contract assets and contract liabilities at their fair value as of the acquisition date. The amendments in this Update are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition. Management determined that Emclaire had an immaterial amount of contracts with customers. On March 12, 2020, the FASB issued ASU 2020-04 and amended by ASU 2021-01, Facilitation of the Effects of Reference Rate Reform on Financial Reporting , to ease the burden of accounting for contract modifications related to reference rate reform. The amendments in ASU 2020-04 create a new Topic in the Codification, ASC 848, Reference Rate Reform , which contains guidance that is designed to simplify how entities account for contracts that are modified to replace LIBOR or other benchmark interest rates with new rates. The amendments in ASU 2020-04 give entities the option to apply expedients and exceptions to contract modifications that are made until December 31, 2022, if certain criteria are met. If adopted, these amendments and exceptions should be applied to all eligible modifications to contracts that are accounted for under an ASC Topic or industry Subtopic. The guidance in ASC 848 will not apply to any contract modifications made after December 31, 2022. The amendments in this update are elective and can be applied during the period of March 12, 2020 through December 31, 2022. In December 2022, the FASB issued ASU 2022-06 that defers the sunset date from December 31, 2022 to December 31, 2024. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition. In June 2016, the FASB issued ASU 2016-13: Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . The ASU requires an organization to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. Many of the loss estimation techniques applied today will still be permitted, although the inputs to those techniques changed to reflect the full amount of expected credit losses. Organizations will continue to use judgment to determine which loss estimation method is appropriate for their circumstances. Additionally, the ASU amends the accounting for credit losses on available for sale debt securities and purchased financial assets with credit deterioration. ASU 2016-13 was effective for public companies for annual periods beginning after December 15, 2019. In accordance with the accounting relief provisions of CARES and subsequent provisions of the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act, the Bank postponed the adoption of the current expected credit losses (“CECL”) accounting standards, primarily due to the impact of the COVID-19 pandemic, from January 1, 2020 to January 1, 2021. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet credit exposures. Results for reporting periods beginning after January 1, 2021 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The Company recorded the onetime adjustment to equity in the amount of $ 1.9 million, net of tax which increased the allowance for credit losses $ 2.5 million.

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2022
Pro Forma Information	The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the transaction been effective on the assumed date. 2021 2020 Net interest income $ 130,005 $ 120,651 Provision for credit losses 10,893 10,675 Noninterest income 45,393 43,661 Noninterest expense 94,236 93,045 Income before income taxes 70,269 60,592 Income tax expense 11,299 33,818 Net income $ 58,970 $ 50,602 Basic earnings per share $ 1.75 $ 1.50 Diluted earnings per share $ 1.74 $ 1.49
Cortland Bank
Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed	The following table summarizes the consideration paid for Cortland and the amounts of the assets acquired and liabilities assumed on the closing date of the acquisition. Consideration Cash $ 29,618 Stock 98,921 Fair value of total consideration transferred $ 128,539 Fair value of assets acquired Cash and cash equivalents $ 113,391 Securities available for sale 130,574 Other investments 16,092 Loans, net 482,168 Premises and equipment 12,644 Bank owned life insurance 21,547 Core deposit intangible 5,886 Current and deferred taxes 3,135 Other assets 7,805 Total assets acquired 793,242 Fair value of liabilities assumed Deposits 695,274 Short-term borrowings 4,246 Long-term borrowings 4,262 Accrued interest payable and other liabilities 9,386 Total liabilities 713,168 Net assets acquired $ 80,074 Goodwill created 48,465 Total net assets acquired $ 128,539

Securities Available for Sale (

Securities Available for Sale (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Summary of the Amortized Cost and Fair Value of Available-for-Sale Investment Securities Corresponding Amounts of Unrealized Gains and Losses	The following table summarizes the amortized cost and fair value of the available-for-sale securities portfolio at December 31, 2022 and 2021 and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss): Gross Gross Amortized Unrealized Unrealized 2022 Cost Gains Losses Fair Value U.S. Treasury and U.S. government sponsored $ 149,712 $ 0 $ ( 21,616 ) $ 128,096 State and political subdivisions 651,705 266 ( 121,891 ) 530,080 Corporate bonds 4,181 0 ( 302 ) 3,879 Mortgage-backed securities - residential 672,784 12 ( 117,654 ) 555,142 Collateralized mortgage obligations 52,291 0 ( 4,937 ) 47,354 Small Business Administration 3,839 0 ( 365 ) 3,474 Totals $ 1,534,512 $ 278 $ ( 266,765 ) $ 1,268,025 Gross Gross Amortized Unrealized Unrealized 2021 Cost Gains Losses Fair Value U.S. Treasury and U.S. government sponsored $ 93,137 $ 32 $ ( 2,338 ) $ 90,831 State and political subdivisions 636,724 23,296 ( 1,205 ) 658,815 Corporate bonds 4,009 50 ( 29 ) 4,030 Mortgage-backed securities - residential 663,405 1,875 ( 10,094 ) 655,186 Collateralized mortgage obligations 13,303 153 ( 71 ) 13,385 Small Business Administration 5,381 49 0 5,430 Totals $ 1,415,959 $ 25,455 $ ( 13,737 ) $ 1,427,677
Proceeds from Sales of Available-for-Sale Securities and the Associated Gains and Losses	The proceeds from sales of available-for-sale securities and the associated gains and losses were as follows: 2022 2021 2020 Proceeds $ 37,190 $ 35,175 $ 60,341 Gross gains 6 863 394 Gross losses ( 421 ) ( 25 ) ( 824 )
Amortized Cost and Fair Value of the Debt Securities Maturity	The amortized cost and fair value of the debt securities portfolio are shown by expected maturity. Expected maturities may differ from contractual maturities if issuers have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately. Available for sale December 31, 2022 Amortized Maturity Cost Fair Value Within one year $ 325 $ 321 One to five years 27,624 25,346 Five to ten years 156,929 135,626 Beyond ten years 620,720 500,762 Mortgage-backed Securities, Collateralized Mortgage 728,914 605,970 Totals $ 1,534,512 $ 1,268,025
Investment Securities with Unrealized Losses	The following table summarizes the investment securities with unrealized losses at December 31, 2022 and 2021 aggregated by major security type and length of time in a continuous unrealized loss position. 2022 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Description of Securities Value Loss Value Loss Value Loss U.S. Treasury and U.S. government sponsored entities $ 52,311 $ ( 5,835 ) $ 75,685 $ ( 15,781 ) $ 127,996 $ ( 21,616 ) State and political subdivisions 306,709 ( 56,650 ) 191,584 ( 65,241 ) 498,293 ( 121,891 ) Corporate bonds 2,893 ( 122 ) 986 ( 180 ) 3,879 ( 302 ) Mortgage-backed securities - residential 101,476 ( 13,545 ) 453,233 ( 104,109 ) 554,709 ( 117,654 ) Collateralized mortgage obligations 42,140 ( 4,137 ) 5,214 ( 800 ) 47,354 ( 4,937 ) Small Business Administration 1,295 ( 122 ) 2,179 ( 243 ) 3,474 ( 365 ) Total temporarily impaired $ 506,824 $ ( 80,411 ) $ 728,881 $ ( 186,354 ) $ 1,235,705 $ ( 266,765 ) 2021 Less than 12 Months 12 Months or More Total Fair Unrealized Fair Unrealized Fair Unrealized Description of Securities Value Loss Value Loss Value Loss U.S. Treasury and U.S. government sponsored entities $ 81,236 $ ( 1,960 ) $ 8,271 $ ( 378 ) $ 89,507 $ ( 2,338 ) State and political subdivisions 103,651 ( 1,020 ) 10,020 ( 185 ) 113,671 ( 1,205 ) Corporate bonds 418 ( 2 ) 715 ( 27 ) 1,133 ( 29 ) Mortgage-backed securities - residential 525,792 ( 7,872 ) 55,569 ( 2,222 ) 581,361 ( 10,094 ) Collateralized mortgage obligations 7,270 ( 71 ) 0 0 7,270 ( 71 ) Total temporarily impaired $ 718,367 $ ( 10,925 ) $ 74,575 $ ( 2,812 ) $ 792,942 $ ( 13,737 )

Loans (Tables)

Loans (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of Loan by Class	2022 2021 (In Thousands of Dollars) Commercial real estate Owner occupied $ 330,768 $ 340,369 Non-owner occupied 563,652 533,240 Farmland 188,850 177,706 Other 133,630 138,282 Commercial Commercial and industrial 293,643 313,836 Agricultural 58,087 54,659 Residential real estate 1-4 family residential 475,791 453,635 Home equity lines of credit 132,179 127,433 Consumer Indirect 197,125 159,006 Direct 16,421 21,121 Other 7,714 9,395 Total originated loans $ 2,397,860 $ 2,328,682 Net deferred loan costs 6,890 2,400 Allowance for credit losses ( 26,978 ) ( 29,386 ) Net loans $ 2,377,772 $ 2,301,696
Activity in the Allowance for Loan Losses by Portfolio Segment	The following tables present the activity in the allowance for credit losses by portfolio segment for years ended December 31, 2022 and 2021, and the activity in the allowance for loan losses by portfolio segment for the year ended December 31, 2020: December 31, 2022 Commercial Commercial Residential Consumer Total (In Thousands of Dollars) Allowance for credit losses Beginning balance $ 15,879 $ 4,949 $ 4,870 $ 3,688 $ 29,386 Provision for credit losses ( 742 ) 1,204 ( 493 ) 281 250 Loans charged off ( 300 ) ( 2,042 ) ( 92 ) ( 870 ) ( 3,304 ) Recoveries 3 75 89 479 646 Total ending allowance balance $ 14,840 $ 4,186 $ 4,374 $ 3,578 $ 26,978 December 31, 2021 Commercial Commercial Residential Consumer Total Allowance for credit losses Beginning balance $ 10,746 $ 5,018 $ 3,687 $ 2,693 $ 22,144 Impact of CECL adoption ( 2,137 ) 259 193 3,845 2,160 Provision for credit losses 6,226 ( 349 ) 1,121 ( 2,349 ) 4,649 PCD ACL on loans acquired 1,081 210 4 0 1,295 Loans charged off ( 70 ) ( 388 ) ( 297 ) ( 912 ) ( 1,667 ) Recoveries 33 199 162 411 805 Total ending allowance balance $ 15,879 $ 4,949 $ 4,870 $ 3,688 $ 29,386 December 31, 2020 Commercial Commercial Residential Consumer Total Allowance for loan losses Beginning balance $ 6,127 $ 2,443 $ 3,032 $ 2,885 $ 14,487 Provision for loan losses 4,710 2,976 742 672 9,100 Loans charged off ( 122 ) ( 412 ) ( 172 ) ( 1,347 ) ( 2,053 ) Recoveries 31 11 85 483 610 Total ending allowance balance $ 10,746 $ 5,018 $ 3,687 $ 2,693 $ 22,144
Schedule of Investment in Nonaccrual and Loans Past Due 90 Days or More Still on Accrual by Class of Loans	The following table presents the recorded investment in nonaccrual and loans past due 90 days or more still on accrual by class of loans as of December 31, 2022 and 2021: 2022 2021 Nonaccrual Loans Past Due Days or More Nonaccrual Loans Past Due Days or More (In Thousands of Dollars) Commercial real estate Owner occupied $ 993 $ 0 $ 433 $ 0 Non-owner occupied 3,031 0 2,511 0 Farmland 2,183 0 274 0 Other 33 60 Commercial Commercial and industrial 3,840 50 7,190 54 Agricultural 299 0 40 0 Residential real estate 1-4 family residential 2,703 310 3,363 459 Home equity lines of credit 735 58 917 36 Consumer Indirect 313 62 455 123 Direct 179 12 227 53 Other 2 0 0 0 Total loans $ 14,311 $ 492 $ 15,470 $ 725
Schedule of Investment in Past Due Loans	The following tables present the aging of the recorded investment in past due loans as of December 31, 2022 and 2021 by class of loans. December 31, 2022 30-59 60-89 90 Days or More Past Due Total Past Loans Not Total (In Thousands of Dollars) Commercial real estate Owner occupied $ 159 $ 0 $ 993 $ 1,152 $ 329,305 $ 330,457 Non-owner occupied 0 0 3,031 3,031 560,013 563,044 Farmland 0 0 2,183 2,183 186,399 188,582 Other 0 0 33 33 133,288 133,321 Commercial Commercial and industrial 1,034 185 3,890 5,109 289,297 294,406 Agricultural 104 20 299 423 58,166 58,589 Residential real estate 1-4 family residential 4,247 1,775 3,013 9,035 466,313 475,348 Home equity lines of credit 115 92 793 1,000 131,209 132,209 Consumer Indirect 1,267 298 375 1,940 202,683 204,623 Direct 234 70 191 495 15,962 16,457 Other 0 5 2 7 7,707 7,714 Total loans $ 7,160 $ 2,445 $ 14,803 $ 24,408 $ 2,380,342 $ 2,404,750 December 31, 2021 30-59 60-89 90 Days or More Past Due Total Past Loans Not Total Commercial real estate Owner occupied $ 70 $ 591 $ 433 $ 1,094 $ 338,880 $ 339,974 Non-owner occupied 394 311 2,511 3,216 529,490 532,706 Farmland 0 0 274 274 177,143 177,417 Other 56 0 60 116 137,878 137,994 Commercial Commercial and industrial 256 100 7,244 7,600 304,932 312,532 Agricultural 100 28 40 168 54,706 54,874 Residential real estate 1-4 family residential 4,452 1,077 3,822 9,351 443,441 452,792 Home equity lines of credit 80 12 953 1,045 126,405 127,450 Consumer Indirect 795 275 578 1,648 163,112 164,760 Direct 203 91 280 574 20,614 21,188 Other 0 0 0 0 9,395 9,395 Total loans: $ 6,406 $ 2,485 $ 16,195 $ 25,086 $ 2,305,996 $ 2,331,082
Schedule of Loans By Class Modified as Troubled Debt Restructurings	he following tables present loans by class modified as troubled debt restructurings that occurred during the years ending December 31, 2022, 2021 and 2020: Pre- Post- December 31, 2022 Number of Outstanding Outstanding Troubled Debt Restructurings: Loans Investment Investment Commercial real estate Owner occupied 2 $ 717 $ 717 Commercial Commercial and industrial 2 1,245 1,241 Residential real estate 1-4 family residential 10 534 553 Home equity lines of credit 4 58 59 Indirect 10 69 69 Consumer 3 97 97 Total loans 31 $ 2,720 $ 2,736 Pre- Post- December 31, 2021 Number of Outstanding Outstanding Troubled Debt Restructurings: Loans Investment Investment Commercial Commercial and industrial 4 $ 22 $ 22 Residential real estate 1-4 family residential 11 636 624 Home equity lines of credit 7 264 264 Indirect 13 124 124 Consumer 4 17 17 Total loans 39 $ 1,063 $ 1,051 Pre- Post- December 31, 2020 Number of Outstanding Outstanding Troubled Debt Restructurings: Loans Investment Investment Commercial Agricultural 1 $ 21 $ 21 Residential real estate 1-4 family residential 10 401 406 Home equity lines of credit 4 100 102 Indirect 29 182 182 Consumer 1 15 15 Total originated loans 45 $ 719 $ 726
Risk Category of Loans by Class of Loans	Based on the most recent analysis performed, the risk category of loans by class of loans is as follows: December 31, 2022 Pass Special Sub Total (In Thousands of Dollars) Commercial real estate Owner occupied $ 324,979 $ 1,193 $ 4,285 $ 330,457 Non-owner occupied 527,267 25,541 10,236 563,044 Farmland 186,057 0 2,525 188,582 Other 133,218 0 103 133,321 Commercial Commercial and industrial 282,412 777 11,217 294,406 Agricultural 58,002 250 337 58,589 Total loans $ 1,511,935 $ 27,761 $ 28,703 $ 1,568,399 December 31, 2021 Pass Special Sub Total Commercial real estate Owner occupied $ 330,754 $ 5,006 $ 4,214 $ 339,974 Non-owner occupied 495,170 19,366 18,170 532,706 Farmland 174,580 2,160 677 177,417 Other 137,063 784 147 137,994 Commercial Commercial and industrial 301,879 1,190 9,463 312,532 Agricultural 54,394 397 83 54,874 Total loans $ 1,493,840 $ 28,903 $ 32,754 $ 1,555,497
Investment in Residential, Consumer and Indirect Auto Loans Based on Payment Activity	The following table presents the recorded investment in residential, consumer and indirect auto loans based on payment activity. Nonperforming loans are loans past due 90 days and still accruing interest and nonaccrual loans. Residential Real Estate Consumer December 31, 2022 1-4 Family Residential Home Equity Lines of Credit Indirect Direct Other (In Thousands of Dollars) Performing $ 472,335 $ 131,416 $ 204,248 $ 16,266 $ 7,712 Nonperforming 3,013 793 375 191 2 Total loans $ 475,348 $ 132,209 $ 204,623 $ 16,457 $ 7,714 Residential Real Estate Consumer December 31, 2021 1-4 Family Residential Home Equity Lines of Credit Indirect Direct Other Performing $ 448,970 $ 126,497 $ 164,182 $ 20,908 $ 9,395 Nonperforming 3,822 953 578 280 0 Total loans $ 452,792 $ 127,450 $ 164,760 $ 21,188 $ 9,395
Risk Categories and Year of Origination	The following table presents total loans by risk categories and year of origination. Term Loans Amortized Cost Basis by Origination Year As of December 31 2022 2021 2020 2019 2018 Prior Revolving Loans Total Commercial real estate Risk Rating Pass $ 188,240 $ 174,841 $ 120,883 $ 138,342 $ 89,769 $ 256,103 $ 17,286 $ 985,464 Special mention 0 711 1,861 5,286 624 18,252 0 26,734 Substandard 0 18 256 1,968 267 10,952 1,163 14,624 Total commercial real estate loans $ 188,240 $ 175,570 $ 123,000 $ 145,596 $ 90,660 $ 285,307 $ 18,449 $ 1,026,822 Commercial Risk Rating Pass $ 100,368 $ 45,872 $ 34,110 $ 16,854 $ 13,574 $ 14,664 $ 56,970 $ 282,412 Special mention 0 197 0 0 0 0 580 777 Substandard 3,642 1,331 356 152 110 1,761 3,865 11,217 Total commercial loans $ 104,010 $ 47,400 $ 34,466 $ 17,006 $ 13,684 $ 16,425 $ 61,415 $ 294,406 Agricultural Risk Rating Pass $ 51,096 $ 36,376 $ 44,133 $ 23,661 $ 24,003 $ 45,490 $ 19,300 $ 244,059 Special mention 0 0 0 0 0 0 250 250 Substandard 0 379 235 72 0 2,146 30 2,862 Total agricultural loans $ 51,096 $ 36,755 $ 44,368 $ 23,733 $ 24,003 $ 47,636 $ 19,580 $ 247,171 Residential real estate Risk Rating Pass $ 83,951 $ 112,463 $ 76,095 $ 31,404 $ 22,918 $ 135,757 $ 3,956 $ 466,544 Special mention 0 0 70 118 76 93 0 357 Substandard 0 136 249 121 9 7,932 0 8,447 Total residential real estate loans $ 83,951 $ 112,599 $ 76,414 $ 31,643 $ 23,003 $ 143,782 $ 3,956 $ 475,348 Home equity lines of credit Risk Rating Pass $ 0 $ 10 $ 0 $ 0 $ 16 $ 1,394 $ 128,622 $ 130,042 Special mention 0 0 0 0 0 0 49 49 Substandard 0 13 137 20 0 1,848 100 2,118 Total home equity lines of credit $ 0 $ 23 $ 137 $ 20 $ 16 $ 3,242 $ 128,771 $ 132,209 Consumer Risk Rating Pass $ 98,530 $ 46,945 $ 32,284 $ 20,849 $ 10,918 $ 10,942 $ 7,302 $ 227,770 Special mention 0 0 0 0 0 0 0 0 Substandard 102 113 267 230 109 202 1 1,024 Total consumer loans $ 98,632 $ 47,058 $ 32,551 $ 21,079 $ 11,027 $ 11,144 $ 7,303 $ 228,794
Summary of Loan Pools and Methodology Used in Calculation of Allowance for Credit Losses	The following table presents the loan pools and the associated methodology used during the calculation of the allowance for credit losses in 2022. Portfolio Segments Loan Pool Methodology Loss Drivers Residential real estate 1-4 Family Residential Real Estate - 1st Liens Cohort Credit Loss History 1-4 Family Residential Real Estate - 2nd Liens Cohort Credit Loss History Home Equity Lines of Credit Home Equity Lines of Credit Cohort Credit Loss History Consumer Finance Cash Reserves Cohort Credit Loss History Direct Cohort Credit Loss History Indirect Cohort Credit Loss History Commercial Commercial and Industrial PD/LGD Credit Loss History Agricultural PD/LGD Credit Loss History Municipal PD/LGD Credit Loss History Commercial real estate Owner Occupied PD/LGD Credit Loss History Non-Owner Occupied PD/LGD Credit Loss History Multifamily PD/LGD Credit Loss History Farmland PD/LGD Credit Loss History Construction PD/LGD Credit Loss History
Schedule of Outstanding Balance and Related Allowance on Loans	The outstanding balance at December 31, 2022 and related allowance on these loans is as follows (in thousands): Loan Balance ACL Balance Commercial real estate Owner Occupied $ 1,480 $ 15 Non-owner Occupied 19,292 346 20,772 361 Commercial Commercial and industrial 1,644 35 Residential real estate 1-4 family residential 465 3 Total $ 22,881 $ 399

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Summary of Noninterest Income by Revenue Stream and Reportable Segment, Net of Eliminations	All material revenue from contracts with customers in the scope of ASC 606 is recognized within noninterest income. ASC 606 rules govern the disclosure of revenue tied to contracts. The following table presents the Company’s noninterest income by revenue stream and reportable segment, net of eliminations, for the years ended December 31, 2022, 2021 and 2020. Items outside the scope of ASC 606 are noted as such. (In Thousands of Dollars) Trust Bank Totals December 31, 2022 Service charges on deposit accounts $ 0 $ 4,716 $ 4,716 Debit card and EFT fees 0 5,814 5,814 Trust fees 9,638 0 9,638 Insurance agency commissions 0 4,402 4,402 Retirement plan consulting fees 1,389 0 1,389 Investment commissions 0 2,183 2,183 Other (outside the scope of ASC 606) 8,375 7,685 16,060 Total noninterest income $ 19,402 $ 24,800 $ 44,202 (In Thousands of Dollars) Trust Bank Totals December 31, 2021 Service charges on deposit accounts $ 0 $ 3,660 $ 3,660 Debit card and EFT fees 0 5,144 5,144 Trust fees 9,438 0 9,438 Insurance agency commissions 0 3,456 3,456 Retirement plan consulting fees 1,421 0 1,421 Investment commissions 0 2,276 2,276 Other (outside the scope of ASC 606) 0 12,798 12,798 Total noninterest income $ 10,859 $ 27,334 $ 38,193 (In Thousands of Dollars) Trust Bank Totals December 31, 2020 Service charges on deposit accounts $ 0 $ 3,682 $ 3,682 Debit card and EFT fees 0 4,264 4,264 Trust fees 7,632 0 7,632 Insurance agency commissions 0 3,124 3,124 Retirement plan consulting fees 1,523 0 1,523 Investment commissions 0 1,530 1,530 Other 0 14,406 14,406 Total noninterest income $ 9,155 $ 27,006 $ 36,161

Loan Servicing (Tables)

Loan Servicing (Tables)	12 Months Ended
	Dec. 31, 2022
Transfers and Servicing [Abstract]
Summary of Principal Balance for Mortgage Loans	The principal balances of these loans at year-end are as follows: 2022 2021 Mortgage loan portfolio serviced for: FHLMC $ 532,868 $ 494,688
Summary of Activity for Mortgage Servicing Rights	Activity for mortgage servicing rights for years ended December 31, 2022, 2021 and 2020 are as follows: 2022 2021 2020 Servicing rights: Beginning balance $ 3,403 $ 3,198 $ 1,721 Additions 960 1,556 2,429 Amortization to expense ( 1,015 ) ( 1,351 ) ( 952 ) Total servicing rights $ 3,348 $ 3,403 $ 3,198 Valuation allowance ( 17 ) 0 0 Ending balance $ 3,331 $ 3,403 $ 3,198

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Assets Measured at Fair Value on Recurring Basis	Assets measured at fair value on a recurring basis are summarized below: Fair Value Measurements at December 31, 2022 Using: Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 128,096 $ 0 $ 128,096 $ 0 State and political subdivisions 530,080 0 530,080 0 Corporate bonds 3,879 0 3,879 0 Mortgage-backed securities-residential 555,142 0 555,141 1 Collateralized mortgage obligations 47,354 0 47,354 0 Small Business Administration 3,474 0 3,474 0 Equity securities Equity securities at fair value 196 196 0 0 Other equity investments measured at net asset value 15,048 n/a n/a n/a Total investment securities $ 1,283,269 $ 196 $ 1,268,024 $ 1 Interest rate swaps $ 5,503 $ 0 $ 5,503 $ 0 Mortgage banking derivative - asset $ 31 $ 0 $ 31 $ 0 Financial Liabilities Interest rate swaps $ 5,503 $ 0 $ 5,503 $ 0 Fair Value Measurements at December 31, 2021 Using: Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 90,831 $ 0 $ 90,831 $ 0 State and political subdivisions 658,815 0 658,815 0 Corporate bonds 4,030 0 4,030 0 Mortgage-backed securities-residential 655,186 0 655,183 3 Collateralized mortgage obligations 13,385 0 13,385 0 Small Business Administration 5,430 0 5,430 0 Equity securities Equity securities at fair value 228 228 0 0 Other equity investments measured at net asset value 14,721 n/a n/a n/a Total investment securities $ 1,442,626 $ 228 $ 1,427,674 $ 3 Interest rate swaps $ 4,261 $ 0 $ 4,261 $ 0 Financial Liabilities Interest rate swaps $ 4,261 $ 0 $ 4,261 $ 0
Reconciliation of All Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs	The table below presents a reconciliation of all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31: Investment Securities Available-for-sale (Level 3) 2022 2021 2020 Beginning Balance $ 3 $ 4 $ 5 Repayments, calls and maturities ( 2 ) ( 1 ) ( 1 ) Acquired and/or purchased 0 0 0 Ending Balance $ 1 $ 3 $ 4
Assets Measured at Fair Value on Non-Recurring Basis	Assets measured at fair value on a non-recurring basis are summarized below: Fair Value Measurements at December 31, 2022 Using: Carrying Quoted Prices Significant Significant Financial Assets Individually Evaluated loans Commercial real estate Non-Owner occupied $ 746 $ 0 $ 0 $ 746 Commercial 395 0 0 395 1–4 family residential 74 0 0 74 Fair Value Measurements at December 31, 2021 Using: Carrying Quoted Prices Significant Significant Financial Assets Individually Evaluated loans Commercial $ 1,654 $ 0 $ 0 $ 1,654 1–4 family residential 82 0 0 82
Fair Value Measurements for Financial Instruments	The following table presents quantitative information about level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at year ended 2022 and 2021: December 31, 2022 Fair value Valuation Unobservable Range Impaired loans Commercial real estate $ 746 Quoted price for collateral Offer price 7.45 % Commercial 395 Quoted price for collateral Offer price 43.00 % Residential 74 Sales comparison Adjustment for differences between comparable sales ( 13.77 %) - ( 5.68 %) 13.77 %) December 31, 2021 Fair value Valuation Unobservable Range Impaired loans Commercial $ 1,654 Sales comparison Adjustment for differences between comparable sales ( 40.24 %) - 56.83 % 12.43 %) Residential 82 Sales comparison Adjustment for differences between comparable sales ( 3.84 %) - 3.22 % 0.12 %)
Carrying Amounts and Estimated Fair Values of Financial Instruments	The carrying amounts and estimated fair values of financial instruments not previously presented, at December 31, 2022 and December 31, 2021 are as follows: Fair Value Measurements at December 31, 2022 Using: Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 75,551 $ 21,395 $ 54,156 $ 0 $ 75,551 Restricted stock 18,200 n/a n/a n/a n/a Loans held for sale 858 0 858 0 858 Loans, net 2,377,772 0 0 2,330,164 2,330,164 Financial liabilities Deposits 3,561,768 2,999,188 561,292 0 3,560,480 Short-term borrowings 95,000 0 95,000 0 95,000 Long-term borrowings 88,211 0 73,566 0 73,566 Fair Value Measurements at December 31, 2021 Using: Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 112,790 $ 29,150 $ 83,640 $ 0 $ 112,790 Restricted stock 15,510 n/a n/a n/a n/a Loans held for sale 4,545 0 4,681 0 4,681 Loans, net 2,301,696 0 0 2,285,554 2,285,554 Financial liabilities Deposits 3,547,235 3,158,967 384,263 0 3,543,230 Long-term borrowings 87,758 0 92,433 0 92,433

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Premises and Equipment	Year-end premises and equipment owned and utilized in the operations of the Company were as follows: 2022 2021 Land $ 6,200 $ 6,807 Buildings 30,296 30,950 Furniture, fixtures and equipment 18,474 17,309 Leasehold Improvements 1,347 1,013 Right of use assets 8,409 6,360 64,726 62,439 Less accumulated depreciation ( 25,553 ) ( 24,919 ) Net book value $ 39,173 $ 37,520
Schedule of Premises and Equipment Subject to Lease Agreements	Year-end premises and equipment subject to lease agreements in which the Company acts as lessor were as follows. See NOTE - 9 for additional lease disclosures: 2022 2021 Buildings $ 10,211 $ 7,567 Equipment 794 794 11,005 8,361 Less: accumulated amortization ( 2,596 ) ( 2,001 ) Total $ 8,409 $ 6,360

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Maturities of Lease Liabilities	Maturities of lease liabilities are as follows as of December 31, 2022: 2023 $ 1,074 2024 905 2025 865 2026 831 2027 821 Thereafter 5,992 Total Payments 10,488 Less: Imputed Interest ( 1,723 ) Total $ 8,765

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired Intangible Assets	Acquired intangible assets were as follows: 2022 2021 Gross Accumulated Gross Accumulated Other intangible: Customer relationship intangibles $ 7,210 $ ( 6,793 ) $ 7,210 $ ( 6,641 ) Non-compete contracts 457 ( 401 ) 430 ( 392 ) Trade Name 1,126 ( 409 ) 520 ( 356 ) Core deposit intangible 12,866 ( 7,030 ) 12,866 ( 5,271 ) Total $ 21,659 $ ( 14,633 ) $ 21,026 $ ( 12,660 )
Estimated Amortization Expense	Estimated amortization expense for each of the next five years and thereafter: 2023 $ 1,255 2024 952 2025 886 2026 789 2027 676 Thereafter 2,468 Total $ 7,026

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Banking and Thrift, Interest [Abstract]
Summary of Year-end deposits	Following is a summary of year-end deposits: 2022 2021 Noninterest-bearing demand $ 896,957 $ 916,237 Interest-bearing demand 1,224,884 1,407,967 Money market 435,369 370,918 Savings 441,978 463,845 Brokered time deposits 138,051 0 Certificates of deposit 424,529 388,268 Total $ 3,561,768 $ 3,547,235
Summary of Scheduled Maturities of Brokered Deposits and Certifcates of Deposit	Following is a summary of scheduled maturities of brokered deposits and certificates of deposit during the years following December 31, 2022: 2023 $ 475,826 2024 32,412 2025 25,686 2026 17,214 2027 7,240 Thereafter 4,202 Total $ 562,580

Short-term Borrowings (Tables)

Short-term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Summary of Securities Sold under Agreements to Repurchase	Information concerning securities sold under agreements to repurchase is summarized as follows: 2021 Average balance during the year $ 2,354 Average interest rate during the year 0.18 % Maximum month-end balance during the year $ 4,860 Weighted average year-end interest rate 0.00 % Balance at year-end $ 0

Long-Term Borrowings (Tables)

Long-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Summary of All Junior Subordinated Debentures and Subordinated Debentures	Balances were as follows at December 31, 2022 and 2021: 2022 2021 Amount Amount TSEO Statutory Trust I $ 2,472 $ 2,424 Maple Leaf Financial Statutory Trust II 7,517 7,293 Cortland Statutory Trust I 4,327 4,271 Total junior subordinated debentures owed to unconsolidated subsidiary trusts $ 14,316 $ 13,988 Subordinated debentures 73,895 73,770 Total long-term borrowings $ 88,211 $ 87,758

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
The Contractual Amounts of Financial Instruments with Off-Balance-Sheet Risk at Year End	The contractual amounts of financial instruments with off-balance-sheet risk at year-end were as follows: 2022 2021 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments and unused lines of credit $ 111,889 $ 513,614 $ 119,003 $ 482,025

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Summary of Award Activity under Plan	The following is the activity under the Plan during 2022: Maximum Weighted Maximum Weighted Beginning balance - non-vested shares 99,564 $ 16.13 158,988 $ 14.40 Granted 132,268 16.63 56,724 17.25 Vested ( 35,817 ) 15.79 ( 65,481 ) 17.48 Forfeited ( 3,000 ) 13.68 ( 12,862 ) 14.74 Ending balance - non-vested shares 193,015 $ 16.69 137,369 $ 15.85 The following is the activity under the Plan during 2021: Maximum Weighted Maximum Weighted Beginning balance - non-vested shares 67,765 $ 14.32 153,070 $ 14.46 Granted 68,195 16.99 58,245 14.21 Vested ( 31,180 ) 14.96 ( 52,327 ) 14.34 Forfeited ( 5,216 ) 14.29 0 0.00 Ending balance - non-vested shares 99,564 $ 16.13 158,988 $ 14.40

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2022
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Schedule of Actual and Required Capital Amounts (Not Including Capital Conservation Buffer) and Ratios	Actual and required capital amounts (not including the capital conservation buffer) and ratios are presented below at year-end Actual Requirement For Capital To be Well Capitalized Amount Ratio Amount Ratio Amount Ratio 2022 Common equity tier 1 capital ratio Consolidated $ 403,307 13.71 % $ 132,349 4.5 % N/A N/A Bank 372,679 12.71 % 131,968 4.5 % 190,620 6.5 % Total risk based capital ratio Consolidated 523,285 17.79 % 235,288 8.0 % N/A N/A Bank 399,657 13.62 % 234,609 8.0 % 293,262 10.0 % Tier I risk based capital ratio Consolidated 421,307 14.32 % 176,466 6.0 % N/A N/A Bank 372,679 12.71 % 175,957 6.0 % 234,609 8.0 % Tier I leverage ratio Consolidated 421,307 9.84 % 171,233 4.0 % N/A N/A Bank 372,679 8.76 % 170,245 4.0 % 212,807 5.0 % 2021 Common equity tier 1 capital ratio Consolidated $ 362,950 13.16 % $ 132,921 4.5 % N/A N/A Bank 345,065 12.55 % 132,490 4.5 % 191,374 6.5 % Total risk based capital ratio Consolidated 485,336 17.60 % 236,303 8.0 % N/A N/A Bank 374,451 13.62 % 235,537 8.0 % 294,421 10.0 % Tier I risk based capital ratio Consolidated 380,950 13.82 % 177,228 6.0 % N/A N/A Bank 345,065 12.55 % 176,653 6.0 % 235,537 8.0 % Tier I leverage ratio Consolidated 380,950 10.12 % 161,179 4.0 % N/A N/A Bank 345,065 9.19 % 169,940 4.0 % 212,425 5.0 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Provision for Income Taxes (Credit)	The provision for income taxes (credit) consists of the following: 2022 2021 2020 Current expense $ 10,885 $ 10,794 $ 9,922 Deferred expense (benefit) 1,353 ( 524 ) ( 1,526 ) Totals $ 12,238 $ 10,270 $ 8,396
Effective Tax Rates Differ from Federal Statutory Rate	Effective tax rates differ from federal statutory rate of 21 % that were applied to income before income taxes due to the following: 2022 2021 2020 Statutory tax $ 15,295 $ 13,026 $ 10,557 Effect of nontaxable interest ( 2,591 ) ( 2,274 ) ( 1,896 ) Bank owned life insurance, net ( 380 ) ( 273 ) ( 167 ) Tax credits ( 194 ) ( 200 ) 23 Effect of nontaxable insurance premiums ( 318 ) ( 322 ) ( 198 ) Stock compensation ( 63 ) ( 9 ) 12 Other 489 322 65 Actual tax $ 12,238 $ 10,270 $ 8,396
Deferred Tax Assets (Liabilities)	Deferred tax assets (liabilities) are comprised of the following: 2022 2021 Deferred tax assets: Allowance for credit losses $ 5,665 $ 6,171 Net unrealized loss on securities available for sale 55,962 0 Deferred and accrued compensation 1,748 1,993 Deferred loan fees and costs 275 531 Nonaccrual loan interest income 648 571 Restricted stock 501 423 Lease liabilities 1,841 1,382 Other 0 158 Gross deferred tax assets $ 66,640 $ 11,229 Deferred tax liabilities: Depreciation and amortization $ ( 1,485 ) $ ( 1,391 ) Net unrealized gain on securities available for sale 0 ( 2,461 ) Federal Home Loan Bank dividends ( 904 ) ( 976 ) Purchase accounting adjustments ( 1,862 ) ( 1,729 ) Mortgage servicing rights ( 700 ) ( 715 ) Prepaid expenses ( 365 ) ( 367 ) Lease right of use asset ( 1,766 ) ( 1,336 ) Other ( 234 ) 0 Gross deferred tax liabilities ( 7,316 ) ( 8,975 ) Net deferred tax asset $ 59,324 $ 2,254

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2022
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Schedule of Other Comprehensive Income (Loss)	The following table represents the detail of other comprehensive income (loss) for the years ended December 31, 2022, 2021 and 2020. 2022 Pre-tax Tax After-Tax Unrealized holding gains (losses) on available-for-sale securities during the year $ ( 278,620 ) $ 58,510 $ ( 220,110 ) Reclassification adjustment for gains included in net income (1) 415 ( 87 ) 328 Net unrealized gains (losses) on available-for-sale securities ( 278,205 ) 58,423 ( 219,782 ) Change in funded status of post-retirement plan ( 4 ) 1 ( 3 ) Net other comprehensive income (loss) $ ( 278,209 ) $ 58,424 $ ( 219,785 ) 2021 Pre-tax Tax After-Tax Unrealized holding gains (losses) on available-for-sale securities during the year $ ( 15,333 ) $ 3,220 $ ( 12,113 ) Reclassification adjustment for gains included in net income (1) ( 838 ) 176 ( 662 ) Net unrealized gains (losses) on available-for-sale securities ( 16,171 ) 3,396 ( 12,775 ) Change in funded status of post-retirement health plan 48 ( 10 ) 38 Net other comprehensive income (loss) $ ( 16,123 ) $ 3,386 $ ( 12,737 ) 2020 Pre-tax Tax After-Tax Unrealized holding gains (losses) on available-for-sale securities during the year $ 16,651 $ ( 3,970 ) $ 12,681 Reclassification adjustment for gains included in net income (1) ( 385 ) ( 90 ) ( 475 ) Net other comprehensive income (loss) $ 16,266 $ ( 4,060 ) $ 12,206 (1) Pre-tax reclassification adjustments relating to available-for-sale securities are reported in security gains and the tax impact is included in income tax expense on the consolidated statements of income .

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Loans to Principal Officers, Directors, and Their Affiliates	Loans to principal officers, directors, and their affiliates during 2022 and 2021 were as follows: 2022 2021 Beginning balance $ 11,074 $ 12,003 New loans 983 950 Effect of changes in composition of related parties 0 3,713 Repayments ( 1,566 ) ( 5,592 ) Ending balance $ 10,491 $ 11,074

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The factors used in the earnings per share computation follow: 2022 2021 2020 Basic EPS Net income $ 60,597 $ 51,844 $ 41,876 Weighted average shares outstanding 33,844,945 29,167,357 28,266,509 Basic earnings per share $ 1.79 $ 1.78 $ 1.48 Diluted EPS Net income $ 60,597 $ 51,844 $ 41,876 Weighted average shares for basic earnings per share 33,844,945 29,167,357 28,266,509 Average unvested restricted stock awards 83,994 112,430 127,487 Weighted average shares for diluted earnings per share 33,928,939 29,279,787 28,393,996 Diluted earnings per share $ 1.79 $ 1.77 $ 1.47

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Significant segment totals are reconciled to the financial statements as follows: December 31, 2022 Trust Bank Eliminations Consolidated Assets Goodwill and other intangibles $ 5,739 $ 100,190 $ ( 4,263 ) $ 101,666 Total assets $ 14,383 $ 4,064,112 $ 3,705 $ 4,082,200 December 31, 2021 Trust Bank Eliminations Consolidated Goodwill and other intangibles $ 5,814 $ 101,055 $ ( 4,263 ) $ 102,606 Total assets $ 14,365 $ 4,124,530 $ 3,854 $ 4,142,749 For year ended 2022 Trust Bank Eliminations Consolidated Net interest income $ 172 $ 127,353 $ ( 3,359 ) $ 124,166 Provision for credit losses and unfunded loans 0 1,122 0 1,122 Service fees, security gains and other 19,535 25,304 ( 637 ) 44,202 Noninterest expense 8,635 79,987 890 89,512 Amortization and depreciation expense 110 4,336 453 4,899 Income before taxes 10,962 67,212 ( 5,339 ) 72,835 Income tax 2,301 11,277 ( 1,340 ) 12,238 Net Income $ 8,661 $ 55,935 $ ( 3,999 ) $ 60,597 For year ended 2021 Trust Bank Eliminations Consolidated Net interest income $ 134 $ 108,726 $ ( 870 ) $ 107,990 Provision for loan losses and unfunded loans 0 4,893 0 4,893 Service fees, security gains and other 11,045 27,347 ( 199 ) 38,193 Noninterest expense 6,854 68,194 589 75,637 Amortization and depreciation expense 262 2,931 346 3,539 Income before taxes 4,063 60,055 ( 2,004 ) 62,114 Income tax 852 10,023 ( 605 ) 10,270 Net Income $ 3,211 $ 50,032 $ ( 1,399 ) $ 51,844 For year ended 2020 Trust Bank Eliminations Consolidated Net interest income $ 125 $ 96,361 $ ( 295 ) $ 96,191 Provision for loan losses and unfunded loans 0 9,100 0 9,100 Service fees, security gains and other 9,353 27,189 ( 381 ) 36,161 Noninterest expense 5,963 62,689 1,206 69,858 Amortization and depreciation expense 304 2,566 252 3,122 Income before taxes 3,211 49,195 ( 2,134 ) 50,272 Income tax 674 8,305 ( 583 ) 8,396 Net Income $ 2,537 $ 40,890 $ ( 1,551 ) $ 41,876

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	Quarter Ended 2022 December 31 September 30 June 30 March 31 Total interest income $ 38,111 $ 36,410 $ 34,286 $ 33,279 Total interest expense 8,679 4,629 2,575 2,037 Net interest income 29,432 31,781 31,711 31,242 Provision for credit losses 416 448 616 ( 358 ) Noninterest income 8,200 8,827 9,477 17,698 Merger related costs 584 872 674 1,940 Noninterest expense 20,511 20,527 20,787 28,516 Income before income taxes 16,121 18,761 19,111 18,842 Income taxes 2,765 3,315 3,160 2,998 Net income $ 13,356 $ 15,446 $ 15,951 $ 15,844 Diluted earnings per share $ 0.39 $ 0.46 $ 0.47 $ 0.47 Quarter Ended 2021 December 31 September 30 June 30 March 31 Total interest income $ 31,685 $ 28,375 $ 28,609 $ 27,790 Total interest expense 1,986 1,841 2,119 2,523 Net interest income 29,699 26,534 26,490 25,267 Provision for loan losses 5,366 ( 948 ) 50 425 Noninterest income 9,538 9,015 9,508 10,132 Merger related costs 6,521 472 104 12 Noninterest expense 21,140 16,656 16,966 17,305 Income before income taxes 6,210 19,369 18,878 17,657 Income taxes 508 3,358 3,303 3,101 Net income $ 5,702 $ 16,011 $ 15,575 $ 14,556 Diluted earnings per share $ 0.18 $ 0.56 $ 0.55 $ 0.51

Parent Company Only Condensed_2

Parent Company Only Condensed Financial Information (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Schedule of Parent Company Only Condensed Financial Information	Below is condensed financial information of Farmers National Banc Corp. (parent company only). This information should be read in conjunction with the consolidated financial statements and related notes. December 31, 2022 2021 BALANCE SHEETS Assets: Cash $ 104,497 $ 92,076 Investment in subsidiaries Bank 261,631 453,695 Farmers Trust 13,598 13,667 Captive 2,722 2,588 Other investments 600 0 Total assets $ 383,048 $ 562,026 Liabilities: Other liabilities $ 2,542 $ 1,836 Subordinated debt 88,211 87,758 Total liabilities 90,753 89,594 Total stockholders' equity 292,295 472,432 Total liabilities and stockholders' equity $ 383,048 $ 562,026 STATEMENTS OF INCOME Years ended December 31, 2022 2021 2020 Income: Dividends from subsidiaries Bank $ 30,000 $ 45,620 $ 28,646 Farmers Trust 8,000 2,800 2,300 Captive Insurance 1,400 1,135 1,000 Interest and dividends on securities 0 11 12 Security gains/(losses) 0 130 ( 28 ) Total Income 39,400 49,696 31,930 Interest on borrowings ( 3,428 ) ( 918 ) ( 361 ) Other expenses ( 3,451 ) ( 2,792 ) ( 2,746 ) Income before income tax benefit and undistributed 32,521 45,986 28,823 Income tax benefit 1,345 611 592 Equity in undistributed net income of subsidiaries Bank 25,935 4,412 12,244 Farmers Trust 662 412 237 Captive 134 423 ( 20 ) Net Income $ 60,597 $ 51,844 $ 41,876 STATEMENTS OF CASH FLOWS Years ended December 31, 2,022 2021 2020 Cash flows from operating activities: Net income $ 60,597 $ 51,844 $ 41,876 Adjustments to reconcile net income to net cash from Dividends in excess of net income (Equity in ( 26,731 ) ( 5,247 ) ( 12,461 ) Other 559 6,846 1,167 Net cash from operating activities 34,425 53,443 30,582 Cash flows from investing activities: Net cash paid in business combinations 0 ( 29,618 ) ( 20,423 ) Net cash from investing activities 0 ( 29,618 ) ( 20,423 ) Cash flows from financing activities: Proceeds from long term borrowings 0 73,749 0 Repurchase of common shares 0 ( 164 ) ( 14,238 ) Cash dividends paid ( 22,004 ) ( 14,072 ) ( 12,654 ) Net cash from financing activities ( 22,004 ) 59,513 ( 26,892 ) Net change in cash and cash equivalents 12,421 83,338 ( 16,733 ) Beginning cash and cash equivalents 92,076 8,738 25,471 Ending cash and cash equivalents $ 104,497 $ 92,076 $ 8,738

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($) County_Economy Location	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Number of locations served by bank | Location	45
Purchased and sold period of federal fund	1 day
Delinquent period of loans after which interest income is discontinued	90 days
Number of county economy from which credit risk exposure effected | County_Economy	11
Percentage of portfolio loans secured by real estate	68.20%
Fair value of mortgage servicing rights	$ 5,280,000
Valuation allowance impairment against servicing assets	17,000	$ 0	$ 0
Other real estate owned	0	0
Restricted stock	$ 18,200,000	15,600,000
Recognized tax amount	50%
Minimum | ASU 2016-13
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Increase in allowance for credit losses	$ 1,900,000
Minimum | Core Deposits
Summary of Significant Accounting Policies (Textual) [Abstract]
Intangible assets amortized period	7 years
Minimum | Customer Relationships
Summary of Significant Accounting Policies (Textual) [Abstract]
Intangible assets amortized period	13 years
Maximum | ASU 2016-13
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Increase in allowance for credit losses	$ 2,500,000
Maximum | Core Deposits
Summary of Significant Accounting Policies (Textual) [Abstract]
Intangible assets amortized period	8 years
Maximum | Customer Relationships
Summary of Significant Accounting Policies (Textual) [Abstract]
Intangible assets amortized period	15 years
Buildings | Minimum
Summary of Significant Accounting Policies (Textual) [Abstract]
Range of buildings and furniture depreciated	5 years
Buildings | Maximum
Summary of Significant Accounting Policies (Textual) [Abstract]
Range of buildings and furniture depreciated	40 years
Furniture Fixtures and Equipment | Minimum
Summary of Significant Accounting Policies (Textual) [Abstract]
Range of buildings and furniture depreciated	3 years
Furniture Fixtures and Equipment | Maximum
Summary of Significant Accounting Policies (Textual) [Abstract]
Range of buildings and furniture depreciated	10 years
Mortgage Servicing Rights
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Valuation allowance impairment against servicing assets	$ 17,000	$ 0
Southwestern Pennsylvania
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Number of locations served by bank | Location	1

Business Combinations (Details

Business Combinations (Details Textual) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended
	Jul. 01, 2022	Nov. 01, 2021	Oct. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill				$ 94,640	$ 94,240
Randy L. Jones Agency, Inc.
Business Acquisition [Line Items]
Business combination, date of acquisition	Jul. 01, 2022
Business combination, assets acquired	$ 900
Business combination, intangible assets acquired	633
Goodwill	$ 400
Cortland Bank
Business Acquisition [Line Items]
Business combination, assets acquired		$ 793,242
Business acquisition, date of merger agreement		Nov. 01, 2021
Cash consideration per share			$ 17.82
Maximum percentage of common shares exchanged for company shares under merger agreement		75%
Remaining percentage of common shares exchanged for company cash under merger agreement		25%
Value of stock issued for acquisition		$ 29,618
Fair value of total consideration transferred		128,539	$ 128,500
Merger related costs				$ 4,100	7,100
Goodwill		$ 48,465
Nonrecurring merger cost					$ 5,700
Cortland Bank | Common Stock
Business Acquisition [Line Items]
Cash consideration per share		$ 28
Shares of stock issued for acquisition		1.75	5,600,000
Value of stock issued for acquisition			$ 29,600

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands	Nov. 01, 2021	Oct. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Fair value of liabilities assumed
Goodwill created			$ 94,640	$ 94,240
Cortland Bank
Consideration
Cash	$ 29,618
Stock	98,921
Fair value of total consideration transferred	128,539	$ 128,500
Fair value of assets acquired
Cash and cash equivalents	113,391
Securities available for sale	130,574
Other investments	16,092
Loans	482,168
Premises and equipment	12,644
Bank owned life insurance	21,547
Core deposit intangible	5,886
Current and deferred taxes	3,135
Other assets	7,805
Total assets acquired	793,242
Fair value of liabilities assumed
Deposits	695,274
Short-term borrowings	4,246
Long-term borrowings	4,262
Accrued interest payable and other liabilities	9,386
Total liabilities	713,168
Net assets acquired	80,074
Goodwill created	48,465
Total net assets acquired	$ 128,539

Business Combinations (Detail_2

Business Combinations (Details 1) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Business Combinations [Abstract]
Net interest income	$ 130,005	$ 120,651
Provision for credit losses	10,893	10,675
Noninterest income	45,393	43,661
Noninterest expense	94,236	93,045
Income before income taxes	70,269	60,592
Income tax expense	11,299	33,818
Net income	$ 58,970	$ 50,602
Basic earnings per share	$ 1.75	$ 1.50
Diluted earnings per share	$ 1.74	$ 1.49

Securities Available for Sale_2

Securities Available for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 1,534,512	$ 1,415,959
Gross Unrealized Gains	278	25,455
Gross Unrealized Losses	(266,765)	(13,737)
Fair Value	1,268,025	1,427,677
U.S. Treasury and U.S. government sponsored entities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	149,712	93,137
Gross Unrealized Gains	0	32
Gross Unrealized Losses	(21,616)	(2,338)
Fair Value	128,096	90,831
State and political subdivisions
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	651,705	636,724
Gross Unrealized Gains	266	23,296
Gross Unrealized Losses	(121,891)	(1,205)
Fair Value	530,080	658,815
Corporate bonds
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	4,181	4,009
Gross Unrealized Gains	0	50
Gross Unrealized Losses	(302)	(29)
Fair Value	3,879	4,030
Mortgage-backed securities - residential
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	672,784	663,405
Gross Unrealized Gains	12	1,875
Gross Unrealized Losses	(117,654)	(10,094)
Fair Value	555,142	655,186
Collateralized mortgage obligations
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	52,291	13,303
Gross Unrealized Gains	0	153
Gross Unrealized Losses	(4,937)	(71)
Fair Value	47,354	13,385
Small Business Administration
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	3,839	5,381
Gross Unrealized Gains	0	49
Gross Unrealized Losses	(365)	0
Fair Value	$ 3,474	$ 5,430

Securities Available for Sale_3

Securities Available for Sale (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Proceeds from sales of available-for-sale securities and the associated gains and losses
Proceeds	$ 37,190	$ 35,175	$ 60,341
Gross gains	6	863	394
Gross losses	$ (421)	$ (25)	$ (824)

Securities Available for Sale_4

Securities Available for Sale (Details Textual)		12 Months Ended
		Dec. 31, 2022 USD ($) Securities	Dec. 31, 2021 USD ($) Securities	Dec. 31, 2020 USD ($)
Schedule Of Available For Sale Securities [Line Items]
Tax provision related to net realized gain	[1]	$ (87,000)	$ 176,000	$ (90,000)
Pledged to secure public deposits and repurchase agreements and Pledge to qualify carrying amount of securities		$ 479,000,000	$ 491,000,000
Number of securities not more than 10% of stockholder equities | Securities		0	0
Number of securities | Securities		847
Number of securities on unrealized loss position | Securities		803
Allowance for credit losses on available-for-sale securities		$ 0
Small Business Investment Company Partnership Investments
Schedule Of Available For Sale Securities [Line Items]
Equity securities		15,000,000	$ 14,700,000
Local and Regional Bank Holdings and Other Miscellaneous Equity Funds
Schedule Of Available For Sale Securities [Line Items]
Equity securities		196,000	228,000
Farmers Trust Company
Schedule Of Available For Sale Securities [Line Items]
Pledged to secure public deposits and repurchase agreements and Pledge to qualify carrying amount of securities		$ 100,000	$ 102,000
[1] Pre-tax reclassification adjustments relating to available-for-sale securities are reported in security gains and the tax impact is included in income tax expense on the consolidated statements of income .

Securities Available for Sale_5

Securities Available for Sale (Details 2) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized cost and fair value of the debt securities maturity
Amortized Cost, Within one year	$ 325
Amortized Cost, One to five years	27,624
Amortized Cost, Five to ten years	156,929
Amortized Cost, Beyond ten years	620,720
Amortized Cost, Mortgage-backed Securities, Collateralized Mortgage Obligations and Small Business Administration	728,914
Amortized Cost	1,534,512	$ 1,415,959
Fair Value, Within one year	321
Fair Value, One to five years	25,346
Fair Value, Five to ten years	135,626
Fair Value, Beyond ten years	500,762
Fair Value, Mortgage-backed Securities, Collateralized Mortgage Obligations and Small Business Administration	605,970
Fair Value, Total	$ 1,268,025	$ 1,427,677

Securities Available for Sale_6

Securities Available for Sale (Details 3) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	$ 506,824	$ 718,367
Unrealized Losses, Less Than 12 Months	(80,411)	(10,925)
Fair Value, 12 Months or Longer	728,881	74,575
Unrealized Losses, 12 Months or Longer	(186,354)	(2,812)
Fair Value, Total	1,235,705	792,942
Unrealized Losses, Total	(266,765)	(13,737)
U.S. Treasury and U.S. government sponsored entities
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	52,311	81,236
Unrealized Losses, Less Than 12 Months	(5,835)	(1,960)
Fair Value, 12 Months or Longer	75,685	8,271
Unrealized Losses, 12 Months or Longer	(15,781)	(378)
Fair Value, Total	127,996	89,507
Unrealized Losses, Total	(21,616)	(2,338)
State and political subdivisions
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	306,709	103,651
Unrealized Losses, Less Than 12 Months	(56,650)	(1,020)
Fair Value, 12 Months or Longer	191,584	10,020
Unrealized Losses, 12 Months or Longer	(65,241)	(185)
Fair Value, Total	498,293	113,671
Unrealized Losses, Total	(121,891)	(1,205)
Corporate bonds
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	2,893	418
Unrealized Losses, Less Than 12 Months	(122)	(2)
Fair Value, 12 Months or Longer	986	715
Unrealized Losses, 12 Months or Longer	(180)	(27)
Fair Value, Total	3,879	1,133
Unrealized Losses, Total	(302)	(29)
Mortgage-backed securities - residential
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	101,476	525,792
Unrealized Losses, Less Than 12 Months	(13,545)	(7,872)
Fair Value, 12 Months or Longer	453,233	55,569
Unrealized Losses, 12 Months or Longer	(104,109)	(2,222)
Fair Value, Total	554,709	581,361
Unrealized Losses, Total	(117,654)	(10,094)
Collateralized mortgage obligations
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	42,140	7,270
Unrealized Losses, Less Than 12 Months	(4,137)	(71)
Fair Value, 12 Months or Longer	5,214	0
Unrealized Losses, 12 Months or Longer	(800)	0
Fair Value, Total	47,354	7,270
Unrealized Losses, Total	(4,937)	$ (71)
Small Business Administration
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	1,295
Unrealized Losses, Less Than 12 Months	(122)
Fair Value, 12 Months or Longer	2,179
Unrealized Losses, 12 Months or Longer	(243)
Fair Value, Total	3,474
Unrealized Losses, Total	$ (365)

Loans (Details)

Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of loan balances
Total loans	$ 2,377,772	$ 2,301,696
Net deferred loan costs	6,890	2,400
Allowance for credit losses	(26,978)	(29,386)	$ (22,144)	$ (14,487)
Commercial real estate
Schedule of loan balances
Allowance for credit losses	(14,840)	(15,879)	(10,746)	(6,127)
Commercial
Schedule of loan balances
Allowance for credit losses	(4,186)	(4,949)	(5,018)	(2,443)
Residential real estate
Schedule of loan balances
Allowance for credit losses	(4,374)	(4,870)	(3,687)	(3,032)
Consumer
Schedule of loan balances
Allowance for credit losses	(3,578)	(3,688)	$ (2,693)	$ (2,885)
Originated Loans
Schedule of loan balances
Total loans	2,397,860	2,328,682
Originated Loans | Commercial real estate, Owner occupied | Commercial real estate
Schedule of loan balances
Loan balances	330,768	340,369
Originated Loans | Commercial real estate, Non-owner occupied | Commercial real estate
Schedule of loan balances
Loan balances	563,652	533,240
Originated Loans | Commercial real estate, Farmland | Commercial real estate
Schedule of loan balances
Loan balances	188,850	177,706
Originated Loans | Commercial real estate, Other | Commercial real estate
Schedule of loan balances
Loan balances	133,630	138,282
Originated Loans | Commercial, Commercial and industrial | Commercial
Schedule of loan balances
Loan balances	293,643	313,836
Originated Loans | Residential real estate, 1-4 family residential | Residential real estate
Schedule of loan balances
Loan balances	475,791	453,635
Originated Loans | Commercial, Agricultural | Commercial
Schedule of loan balances
Loan balances	58,087	54,659
Originated Loans | Residential real estate, Home equity lines of credit | Residential real estate
Schedule of loan balances
Loan balances	132,179	127,433
Originated Loans | Consumer, Indirect | Consumer
Schedule of loan balances
Loan balances	197,125	159,006
Originated Loans | Consumer, Direct | Consumer
Schedule of loan balances
Loan balances	16,421	21,121
Originated Loans | Consumer, Other | Consumer
Schedule of loan balances
Loan balances	$ 7,714	$ 9,395

Loans (Details 2)

Loans (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	$ 29,386	$ 22,144	$ 14,487
Impact of CECL adoption		2,160
Provision for credit losses	250	4,649	9,159
Provision for loan losses			9,100
PCD ACL on loans acquired		1,295
Loans charged off	(3,304)	(1,667)	(2,053)
Recoveries	646	805	610
Ending balance	26,978	29,386	22,144
Commercial real estate
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	15,879	10,746	6,127
Impact of CECL adoption		(2,137)
Provision for credit losses	(742)	6,226
Provision for loan losses			4,710
PCD ACL on loans acquired		1,081
Loans charged off	(300)	(70)	(122)
Recoveries	3	33	31
Ending balance	14,840	15,879	10,746
Commercial
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	4,949	5,018	2,443
Impact of CECL adoption		259
Provision for credit losses	1,204	(349)
Provision for loan losses			2,976
PCD ACL on loans acquired		210
Loans charged off	(2,042)	(388)	(412)
Recoveries	75	199	11
Ending balance	4,186	4,949	5,018
Residential real estate
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	4,870	3,687	3,032
Impact of CECL adoption		193
Provision for credit losses	(493)	1,121
Provision for loan losses			742
PCD ACL on loans acquired		4
Loans charged off	(92)	(297)	(172)
Recoveries	89	162	85
Ending balance	4,374	4,870	3,687
Consumer
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	3,688	2,693	2,885
Impact of CECL adoption		3,845
Provision for credit losses	281	(2,349)
Provision for loan losses			672
PCD ACL on loans acquired		0
Loans charged off	(870)	(912)	(1,347)
Recoveries	479	411	483
Ending balance	$ 3,578	$ 3,688	$ 2,693

Loans (Details 3)

Loans (Details 3) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	$ 14,311	$ 15,470
Loans Past Due 90 Days or More Still Accruing	492	725
Originated Loans | Commercial real estate, Owner occupied | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	993	433
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans | Commercial real estate, Non-owner occupied | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	3,031	2,511
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans | Commercial real estate, Farmland | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	2,183	274
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans | Commercial, Commercial and industrial | Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	3,840	7,190
Loans Past Due 90 Days or More Still Accruing	50	54
Originated Loans | Commercial, Agricultural | Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	299	40
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans | Residential real estate, 1-4 family residential | Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	2,703	3,363
Loans Past Due 90 Days or More Still Accruing	310	459
Originated Loans | Residential real estate, Home equity lines of credit | Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	735	917
Loans Past Due 90 Days or More Still Accruing	58	36
Originated Loans | Consumer, Indirect | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	313	455
Loans Past Due 90 Days or More Still Accruing	62	123
Originated Loans | Consumer, Direct | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	179	227
Loans Past Due 90 Days or More Still Accruing	12	53
Originated Loans | Consumer, Other | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	33	60
Originated Loans | Consumer, Other | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual	2	0
Loans Past Due 90 Days or More Still Accruing	$ 0	$ 0

Loans (Details 4)

Loans (Details 4) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 2,404,750	$ 2,331,082
Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	7,160	6,406
Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,445	2,485
Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	14,803	16,195
Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	24,408	25,086
Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,380,342	2,305,996
Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,026,822
Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	294,406
Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	475,348
Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	228,794
Commercial real estate, Owner occupied | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	330,457	339,974
Commercial real estate, Owner occupied | Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	159	70
Commercial real estate, Owner occupied | Commercial real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	591
Commercial real estate, Owner occupied | Commercial real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	993	433
Commercial real estate, Owner occupied | Commercial real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,152	1,094
Commercial real estate, Owner occupied | Commercial real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	329,305	338,880
Commercial real estate, Non-owner occupied | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	563,044	532,706
Commercial real estate, Non-owner occupied | Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	394
Commercial real estate, Non-owner occupied | Commercial real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	311
Commercial real estate, Non-owner occupied | Commercial real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,031	2,511
Commercial real estate, Non-owner occupied | Commercial real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,031	3,216
Commercial real estate, Non-owner occupied | Commercial real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	560,013	529,490
Commercial real estate, Farmland | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	188,582	177,417
Commercial real estate, Farmland | Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Farmland | Commercial real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Farmland | Commercial real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,183	274
Commercial real estate, Farmland | Commercial real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,183	274
Commercial real estate, Farmland | Commercial real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	186,399	177,143
Commercial real estate, Other | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	133,321	137,994
Commercial real estate, Other | Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	56
Commercial real estate, Other | Commercial real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Other | Commercial real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	33	60
Commercial real estate, Other | Commercial real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	33	116
Commercial real estate, Other | Commercial real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	133,288	137,878
Commercial, Commercial and industrial | Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	294,406	312,532
Commercial, Commercial and industrial | Commercial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,034	256
Commercial, Commercial and industrial | Commercial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	185	100
Commercial, Commercial and industrial | Commercial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,890	7,244
Commercial, Commercial and industrial | Commercial | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5,109	7,600
Commercial, Commercial and industrial | Commercial | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	289,297	304,932
Commercial, Agricultural | Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	58,589	54,874
Commercial, Agricultural | Commercial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	104	100
Commercial, Agricultural | Commercial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	20	28
Commercial, Agricultural | Commercial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	299	40
Commercial, Agricultural | Commercial | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	423	168
Commercial, Agricultural | Commercial | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	58,166	54,706
Residential real estate, 1-4 family residential | Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	475,348	452,792
Residential real estate, 1-4 family residential | Residential real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4,247	4,452
Residential real estate, 1-4 family residential | Residential real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,775	1,077
Residential real estate, 1-4 family residential | Residential real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,013	3,822
Residential real estate, 1-4 family residential | Residential real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	9,035	9,351
Residential real estate, 1-4 family residential | Residential real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	466,313	443,441
Residential real estate, Home equity lines of credit | Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	132,209	127,450
Residential real estate, Home equity lines of credit | Residential real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	115	80
Residential real estate, Home equity lines of credit | Residential real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	92	12
Residential real estate, Home equity lines of credit | Residential real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	793	953
Residential real estate, Home equity lines of credit | Residential real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,000	1,045
Residential real estate, Home equity lines of credit | Residential real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	131,209	126,405
Consumer, Indirect | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	204,623	164,760
Consumer, Indirect | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,267	795
Consumer, Indirect | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	298	275
Consumer, Indirect | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	375	578
Consumer, Indirect | Consumer | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,940	1,648
Consumer, Indirect | Consumer | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	202,683	163,112
Consumer, Direct | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	16,457	21,188
Consumer, Direct | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	234	203
Consumer, Direct | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	70	91
Consumer, Direct | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	191	280
Consumer, Direct | Consumer | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	495	574
Consumer, Direct | Consumer | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	15,962	20,614
Consumer, Other | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	7,714	9,395
Consumer, Other | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Other | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5	0
Consumer, Other | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2	0
Consumer, Other | Consumer | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	7	0
Consumer, Other | Consumer | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 7,707	$ 9,395

Loans (Details Textual)

Loans (Details Textual)		12 Months Ended
	Nov. 01, 2021 USD ($)	Dec. 31, 2022 USD ($) Customer	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Financing Receivable Modifications [Line Items]
Total troubled debt restructurings		$ 5,600,000	$ 3,900,000
Commitments to lend additional amounts to borrowers classified as troubled debt restructurings		0	0
Allowance adjustment charge offs		66,000	129,000	$ 65,000
Increase in the allowance for loan losses as a result of the allowance		64,000	127,000	65,000
Loans originated		1,568,399,000	1,555,497,000
Maximum commercial loan and commercial real estate relationships		1,000,000
Unfunded commitments		603,000,000
Anticipated credit losses		1,400,000
Payments to Acquire Loans Receivable		478,200,000
Loans held for sale		4,000,000
PCD Loans
Financing Receivable Modifications [Line Items]
Business combination acquired loans with fair value	$ 34,300,000
Credit discount	1,300,000
Noncredit discount	$ 1,100,000
Small Business Administration (SBA), CARES Act, Paycheck Protection Program
Financing Receivable Modifications [Line Items]
Total troubled debt restructurings		$ 256,400,000
Number of business customers facilitated assistance | Customer		2,134
Payments received from forgiveness of loans		$ 107,900,000
Small Business Administration (SBA), CARES Act, Paycheck Protection Program | PPP Loan Originated In 2020
Financing Receivable Modifications [Line Items]
Payments received from forgiveness of loans		$ 256,400,000
Amortizated over remaining life of loan				$ 11,000
Percentage of payments received from forgiveness of loans		99.90%
Small Business Administration (SBA), CARES Act, Paycheck Protection Program | PPP Loan Originated In 2021
Financing Receivable Modifications [Line Items]
Payments received from forgiveness of loans		$ 107,700,000
Pending approval of forgiveness of loans			42,000
Amortizated over remaining life of loan			188,000
Loans originated			230,000
Percentage of payments received from forgiveness of loans		99.80%
Payment Deferral
Financing Receivable Modifications [Line Items]
Number of months offered, deferrals		3 months
Minimum | Payment Deferral
Financing Receivable Modifications [Line Items]
Number of months offered, deferrals		3 months
Maximum [Member] | Payment Deferral
Financing Receivable Modifications [Line Items]
Number of months offered, deferrals		12 months
Troubled debt restructurings
Financing Receivable Modifications [Line Items]
Specific reserves to customers		$ 110,000	$ 109,000
Contractual Interest Rate Reduction | Minimum
Financing Receivable Modifications [Line Items]
Reduction of the notes stated interest rate		0.25%
Contractual Interest Rate Reduction | Maximum [Member]
Financing Receivable Modifications [Line Items]
Reduction of the notes stated interest rate		4.075%
Extended Maturity | Minimum
Financing Receivable Modifications [Line Items]
Maturity period loans		22 days
Extended Maturity | Maximum [Member]
Financing Receivable Modifications [Line Items]
Maturity period loans		361 months

Loans (Details 5)

Loans (Details 5) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Loan	Dec. 31, 2021 USD ($) Loan	Dec. 31, 2020 USD ($) Loan
Financing Receivable Modifications [Line Items]
Number of Loans | Loan	31	39	45
Pre-Modification Outstanding Recorded Investment	$ 2,720	$ 1,063	$ 719
Post-Modification Outstanding Recorded Investment	$ 2,736	$ 1,051	$ 726
Consumer
Financing Receivable Modifications [Line Items]
Number of Loans | Loan	3	4	1
Pre-Modification Outstanding Recorded Investment	$ 97	$ 17	$ 15
Post-Modification Outstanding Recorded Investment	$ 97	$ 17	$ 15
Commercial real estate, Owner occupied
Financing Receivable Modifications [Line Items]
Number of Loans | Loan	2
Pre-Modification Outstanding Recorded Investment	$ 717
Post-Modification Outstanding Recorded Investment	$ 717
Commercial, Commercial and industrial
Financing Receivable Modifications [Line Items]
Number of Loans | Loan	2	4
Pre-Modification Outstanding Recorded Investment	$ 1,245	$ 22
Post-Modification Outstanding Recorded Investment	$ 1,241	$ 22
Residential real estate, 1-4 family residential
Financing Receivable Modifications [Line Items]
Number of Loans | Loan	10	11	10
Pre-Modification Outstanding Recorded Investment	$ 534	$ 636	$ 401
Post-Modification Outstanding Recorded Investment	$ 553	$ 624	$ 406
Residential real estate, Home equity lines of credit
Financing Receivable Modifications [Line Items]
Number of Loans | Loan	4	7	4
Pre-Modification Outstanding Recorded Investment	$ 58	$ 264	$ 100
Post-Modification Outstanding Recorded Investment	$ 59	$ 264	$ 102
Indirect
Financing Receivable Modifications [Line Items]
Number of Loans | Loan	10	13	29
Pre-Modification Outstanding Recorded Investment	$ 69	$ 124	$ 182
Post-Modification Outstanding Recorded Investment	$ 69	$ 124	$ 182
Commercial, Agricultural
Financing Receivable Modifications [Line Items]
Number of Loans | Loan			1
Pre-Modification Outstanding Recorded Investment			$ 21
Post-Modification Outstanding Recorded Investment			$ 21

Loans (Details 6)

Loans (Details 6) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	$ 1,568,399	$ 1,555,497
Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	1,511,935	1,493,840
Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	27,761	28,903
Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	28,703	32,754
Commercial real estate | Commercial real estate, Owner occupied
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	330,457	339,974
Commercial real estate | Commercial real estate, Owner occupied | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	324,979	330,754
Commercial real estate | Commercial real estate, Owner occupied | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	1,193	5,006
Commercial real estate | Commercial real estate, Owner occupied | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	4,285	4,214
Commercial real estate | Commercial real estate, Non-owner occupied
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	563,044	532,706
Commercial real estate | Commercial real estate, Non-owner occupied | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	527,267	495,170
Commercial real estate | Commercial real estate, Non-owner occupied | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	25,541	19,366
Commercial real estate | Commercial real estate, Non-owner occupied | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	10,236	18,170
Commercial real estate | Commercial farmland
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	188,582	177,417
Commercial real estate | Commercial farmland | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	186,057	174,580
Commercial real estate | Commercial farmland | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	0	2,160
Commercial real estate | Commercial farmland | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	2,525	677
Commercial real estate | Commercial real estate, Other
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	133,321	137,994
Commercial real estate | Commercial real estate, Other | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	133,218	137,063
Commercial real estate | Commercial real estate, Other | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	0	784
Commercial real estate | Commercial real estate, Other | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	103	147
Commercial | Commercial and industrial
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	294,406	312,532
Commercial | Commercial and industrial | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	282,412	301,879
Commercial | Commercial and industrial | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	777	1,190
Commercial | Commercial and industrial | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	11,217	9,463
Commercial | Commercial, Agricultural
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	58,589	54,874
Commercial | Commercial, Agricultural | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	58,002	54,394
Commercial | Commercial, Agricultural | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	250	397
Commercial | Commercial, Agricultural | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	$ 337	$ 83

Loans (Details 7)

Loans (Details 7) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment [Line Items]
Loans	$ 2,404,750	$ 2,331,082
Residential real estate | Residential real estate, 1-4 family residential
Financing Receivable Recorded Investment [Line Items]
Loans	475,348	452,792
Residential real estate | Residential real estate, 1-4 family residential | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	472,335	448,970
Residential real estate | Residential real estate, 1-4 family residential | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	3,013	3,822
Residential real estate | Residential real estate, Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
Loans	132,209	127,450
Residential real estate | Residential real estate, Home equity lines of credit | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	131,416	126,497
Residential real estate | Residential real estate, Home equity lines of credit | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	793	953
Consumer | Consumer, Indirect
Financing Receivable Recorded Investment [Line Items]
Loans	204,623	164,760
Consumer | Consumer, Indirect | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	204,248	164,182
Consumer | Consumer, Indirect | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	375	578
Consumer | Consumer, Direct
Financing Receivable Recorded Investment [Line Items]
Loans	16,457	21,188
Consumer | Consumer, Direct | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	16,266	20,908
Consumer | Consumer, Direct | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	191	280
Consumer | Consumer, Other
Financing Receivable Recorded Investment [Line Items]
Loans	7,714	9,395
Consumer | Consumer, Other | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	7,712	9,395
Consumer | Consumer, Other | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	$ 2	$ 0

Loans (Details 8)

Loans (Details 8) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Recorded Investment [Line Items]
Total	$ 2,404,750	$ 2,331,082
Commercial real estate
Financing Receivable Recorded Investment [Line Items]
2022	188,240
2021	175,570
2020	123,000
2019	145,596
2018	90,660
Prior	285,307
Revolving Loans	18,449
Total	1,026,822
Commercial real estate | Pass
Financing Receivable Recorded Investment [Line Items]
2022	188,240
2021	174,841
2020	120,883
2019	138,342
2018	89,769
Prior	256,103
Revolving Loans	17,286
Total	985,464
Commercial real estate | Special Mention
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	711
2020	1,861
2019	5,286
2018	624
Prior	18,252
Revolving Loans	0
Total	26,734
Commercial real estate | Substandard
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	18
2020	256
2019	1,968
2018	267
Prior	10,952
Revolving Loans	1,163
Total	14,624
Commercial
Financing Receivable Recorded Investment [Line Items]
2022	104,010
2021	47,400
2020	34,466
2019	17,006
2018	13,684
Prior	16,425
Revolving Loans	61,415
Total	294,406
Commercial | Pass
Financing Receivable Recorded Investment [Line Items]
2022	100,368
2021	45,872
2020	34,110
2019	16,854
2018	13,574
Prior	14,664
Revolving Loans	56,970
Total	282,412
Commercial | Special Mention
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	197
2020	0
2019	0
2018	0
Prior	0
Revolving Loans	580
Total	777
Commercial | Substandard
Financing Receivable Recorded Investment [Line Items]
2022	3,642
2021	1,331
2020	356
2019	152
2018	110
Prior	1,761
Revolving Loans	3,865
Total	11,217
Agricultural Portfolio Segment
Financing Receivable Recorded Investment [Line Items]
2022	51,096
2021	36,755
2020	44,368
2019	23,733
2018	24,003
Prior	47,636
Revolving Loans	19,580
Total	247,171
Agricultural Portfolio Segment | Pass
Financing Receivable Recorded Investment [Line Items]
2022	51,096
2021	36,376
2020	44,133
2019	23,661
2018	24,003
Prior	45,490
Revolving Loans	19,300
Total	244,059
Agricultural Portfolio Segment | Special Mention
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	0
Revolving Loans	250
Total	250
Agricultural Portfolio Segment | Substandard
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	379
2020	235
2019	72
2018	0
Prior	2,146
Revolving Loans	30
Total	2,862
Residential real estate
Financing Receivable Recorded Investment [Line Items]
2022	83,951
2021	112,599
2020	76,414
2019	31,643
2018	23,003
Prior	143,782
Revolving Loans	3,956
Total	475,348
Residential real estate | Pass
Financing Receivable Recorded Investment [Line Items]
2022	83,951
2021	112,463
2020	76,095
2019	31,404
2018	22,918
Prior	135,757
Revolving Loans	3,956
Total	466,544
Residential real estate | Special Mention
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	0
2020	70
2019	118
2018	76
Prior	93
Revolving Loans	0
Total	357
Residential real estate | Substandard
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	136
2020	249
2019	121
2018	9
Prior	7,932
Revolving Loans	0
Total	8,447
Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	23
2020	137
2019	20
2018	16
Prior	3,242
Revolving Loans	128,771
Total	132,209
Home equity lines of credit | Pass
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	10
2020	0
2019	0
2018	16
Prior	1,394
Revolving Loans	128,622
Total	130,042
Home equity lines of credit | Special Mention
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	0
Revolving Loans	49
Total	49
Home equity lines of credit | Substandard
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	13
2020	137
2019	20
2018	0
Prior	1,848
Revolving Loans	100
Total	2,118
Consumer
Financing Receivable Recorded Investment [Line Items]
2022	98,632
2021	47,058
2020	32,551
2019	21,079
2018	11,027
Prior	11,144
Revolving Loans	7,303
Total	228,794
Consumer | Pass
Financing Receivable Recorded Investment [Line Items]
2022	98,530
2021	46,945
2020	32,284
2019	20,849
2018	10,918
Prior	10,942
Revolving Loans	7,302
Total	227,770
Consumer | Special Mention
Financing Receivable Recorded Investment [Line Items]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	0
Revolving Loans	0
Total	0
Consumer | Substandard
Financing Receivable Recorded Investment [Line Items]
2022	102
2021	113
2020	267
2019	230
2018	109
Prior	202
Revolving Loans	1
Total	$ 1,024

Loans (Details 9)

Loans (Details 9)	12 Months Ended
	Dec. 31, 2022
Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Residential real estate | Residential real estate, 1-4 family residential | 1st Liens
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Residential real estate | Residential real estate, 1-4 family residential | 2nd Liens
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Consumer | Consumer Finance Cash Reserve Loan
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Consumer | Consumer, Direct
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Consumer | Consumer, Indirect
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Commercial | Commercial, Commercial and industrial
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial | Commercial, Agricultural
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial | Commercial, municipal
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate | Commercial real estate, multifamily
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate | Commercial real estate, Owner occupied
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate | Commercial real estate, Non-owner occupied
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate | Commercial real estate, Farmland
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate | Commercial real estate, construction
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History

Loans (Details 10)

Loans (Details 10) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	$ 26,978	$ 29,386	$ 22,144	$ 14,487
PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan Balance	22,881
ACL Balance	399
Commercial real estate
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	14,840	15,879	10,746	6,127
Commercial real estate | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan Balance	20,772
ACL Balance	361
Commercial real estate | Commercial real estate, Owner occupied | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan Balance	1,480
ACL Balance	15
Commercial real estate | Commercial real estate, Non-owner occupied | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan Balance	19,292
ACL Balance	346
Commercial
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	4,186	4,949	5,018	2,443
Commercial | Commercial, Commercial and industrial | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan Balance	1,644
ACL Balance	35
Residential real estate
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	4,374	$ 4,870	$ 3,687	$ 3,032
Residential real estate | Residential real estate, 1-4 family residential | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan Balance	465
ACL Balance	$ 3

Revenue from Contracts with C_3

Revenue from Contracts with Customers (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	$ 8,200	$ 8,827	$ 9,477	$ 17,698	$ 9,538	$ 9,015	$ 9,508	$ 10,132	$ 44,202	$ 38,193	$ 36,161
Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income									4,716	3,660	3,682
Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									5,814	5,144	4,264
Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									9,638	9,438	7,632
Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income									4,402	3,456	3,124
Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									1,389	1,421	1,523
Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income									2,183	2,276	1,530
Operating Segments
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME									44,202	38,193	36,161
Operating Segments | Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income									4,716	3,660	3,682
Operating Segments | Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									5,814	5,144	4,264
Operating Segments | Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									9,638	9,438	7,632
Operating Segments | Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income									4,402	3,456	3,124
Operating Segments | Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									1,389	1,421	1,523
Operating Segments | Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income									2,183	2,276	1,530
Operating Segments | Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)									16,060	12,798	14,406
Operating Segments | Trust Segment
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME									19,402	10,859	9,155
Operating Segments | Trust Segment | Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income									0	0	0
Operating Segments | Trust Segment | Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									0	0	0
Operating Segments | Trust Segment | Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									9,638	9,438	7,632
Operating Segments | Trust Segment | Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income									0	0	0
Operating Segments | Trust Segment | Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									1,389	1,421	1,523
Operating Segments | Trust Segment | Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income									0	0	0
Operating Segments | Trust Segment | Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)									8,375	0	0
Operating Segments | Bank Segment
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME									24,800	27,334	27,006
Operating Segments | Bank Segment | Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income									4,716	3,660	3,682
Operating Segments | Bank Segment | Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									5,814	5,144	4,264
Operating Segments | Bank Segment | Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									0	0	0
Operating Segments | Bank Segment | Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income									4,402	3,456	3,124
Operating Segments | Bank Segment | Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income									0	0	0
Operating Segments | Bank Segment | Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income									2,183	2,276	1,530
Operating Segments | Bank Segment | Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)									$ 7,685	$ 12,798	$ 14,406

Revenue from Contracts with C_4

Revenue from Contracts with Customers (Details Textual) - ASC 606	12 Months Ended
	Dec. 31, 2022 USD ($)
Revenue From Contract With Customer [Line Items]
Contingent debit card interchange fees	$ 0
Contingent incentive fees	0
Contingent commission	$ 0
Percentage of insurance agency commissions representing total revenue	2.40%
Percentage of retirement plan consulting fees representing total revenue	0.70%
Percentage of investment commissions representing total revenue	1.20%
Cetera
Revenue From Contract With Customer [Line Items]
Contingent investment commissions to be refunded	$ 0

Loan Servicing - Summary of Pri

Loan Servicing - Summary of Principal Balance for Mortgage Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
FHLMC
Mortgage loan portfolio serviced for:
Loan Portfolio Expense	$ 532,868	$ 494,688

Loan Servicing - Additional Inf

Loan Servicing - Additional Information (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Transfers and Servicing [Abstract]
Escrow balances maintained in connection with serviced loans	$ 4.4	$ 4

Loan Servicing - Summary of Act

Loan Servicing - Summary of Activity for Mortgage Servicing Rights of Acquisition (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Servicing rights:
Beginning balance	$ 3,403	$ 3,198	$ 1,721
Additions	960	1,556	2,429
Amortization to expense	(1,015)	(1,351)	(952)
Total servicing rights	3,348	3,403	3,198
Valuation allowance	(17)	0	0
Ending balance	$ 3,331	$ 3,403	$ 3,198

Fair Value (Details Textual)

Fair Value (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Securities fair value less than amortized cost	$ 0
Fair value assets liabilities transfers amount between level 1 and level 2	0	$ 0
Troubled debt restructurings	5,600,000	3,900,000
Other real estate owned measured at fair value less costs to sell	$ 0	0	$ 0
Maximum maturity period of short term borrowings	90 days
Measured Using Present Value of Cash Flows
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Troubled debt restructurings	$ 981,000	792,000
Collateral Dependent Loans
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Collateral dependent loans, unpaid principal balance with allowance recorded	1,600,000	3,200,000
Collateral dependent loans, allowance	$ 372,000	$ 1,500,000

Fair Value (Details)

Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial Assets
Securities available for sale	$ 1,268,025	$ 1,427,677
Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,283,269	1,442,626
U.S. Treasury and U.S. government sponsored entities
Financial Assets
Securities available for sale	128,096	90,831
U.S. Treasury and U.S. government sponsored entities | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	128,096	90,831
State and political subdivisions
Financial Assets
Securities available for sale	530,080	658,815
State and political subdivisions | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	530,080	658,815
Mortgage-backed securities - residential
Financial Assets
Securities available for sale	555,142	655,186
Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	555,142	655,186
Equity securities at fair value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	196	228
Corporate bonds
Financial Assets
Securities available for sale	3,879	4,030
Corporate bonds | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	3,879	4,030
Collateralized mortgage obligations
Financial Assets
Securities available for sale	47,354	13,385
Collateralized mortgage obligations | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	47,354	13,385
Small Business Administration
Financial Assets
Securities available for sale	3,474	5,430
Small Business Administration | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	3,474	5,430
Other equity investments measured at net asset value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	15,048	14,721
Interest rate swaps | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	$ 5,503	$ 4,261
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Financial Liabilities
Derivative liabilities	$ 5,503	$ 4,261
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities
Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	$ 31
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	196	$ 228
Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. Treasury and U.S. government sponsored entities | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | State and political subdivisions | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Equity securities at fair value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	196	228
Quoted Prices in Active Markets for Identical Assets (Level 1) | Corporate bonds | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Collateralized mortgage obligations | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Small Business Administration | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest rate swaps | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Financial Liabilities
Derivative liabilities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0
Significant Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,268,024	1,427,674
Significant Other Observable Inputs (Level 2) | U.S. Treasury and U.S. government sponsored entities | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	128,096	90,831
Significant Other Observable Inputs (Level 2) | State and political subdivisions | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	530,080	658,815
Significant Other Observable Inputs (Level 2) | Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	555,141	655,183
Significant Other Observable Inputs (Level 2) | Equity securities at fair value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	0	0
Significant Other Observable Inputs (Level 2) | Corporate bonds | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	3,879	4,030
Significant Other Observable Inputs (Level 2) | Collateralized mortgage obligations | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	47,354	13,385
Significant Other Observable Inputs (Level 2) | Small Business Administration | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	3,474	5,430
Significant Other Observable Inputs (Level 2) | Interest rate swaps | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	5,503	4,261
Financial Liabilities
Derivative liabilities	5,503	4,261
Significant Other Observable Inputs (Level 2) | Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	31
Significant Unobservable Inputs (Level 3) | Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1	3
Significant Unobservable Inputs (Level 3) | U.S. Treasury and U.S. government sponsored entities | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Significant Unobservable Inputs (Level 3) | State and political subdivisions | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Significant Unobservable Inputs (Level 3) | Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	1	3
Significant Unobservable Inputs (Level 3) | Equity securities at fair value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	0	0
Significant Unobservable Inputs (Level 3) | Corporate bonds | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Significant Unobservable Inputs (Level 3) | Collateralized mortgage obligations | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Significant Unobservable Inputs (Level 3) | Small Business Administration | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Significant Unobservable Inputs (Level 3) | Interest rate swaps | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Financial Liabilities
Derivative liabilities	0	$ 0
Significant Unobservable Inputs (Level 3) | Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	$ 0

Fair Value (Details 1)

Fair Value (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation for all assets measured at fair value on a recurring basis using significant unobservable inputs
Beginning Balance	$ 3	$ 4	$ 5
Repayments, calls and maturities	(2)	(1)	(1)
Acquired and/or purchased	0	0	0
Ending Balance	$ 1	$ 3	$ 4

Fair Value (Details 2)

Fair Value (Details 2) - Fair Value, Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	$ 395	$ 1,654
Residential Real Estate
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	74	82
Commercial real estate, Non-Owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	746
Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Residential Real Estate
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial real estate, Non-Owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0
Significant Other Observable Inputs (Level 2) | Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Significant Other Observable Inputs (Level 2) | Residential Real Estate
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Significant Other Observable Inputs (Level 2) | Commercial real estate, Non-Owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0
Significant Unobservable Inputs (Level 3) | Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	395	1,654
Significant Unobservable Inputs (Level 3) | Residential Real Estate
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	74	$ 82
Significant Unobservable Inputs (Level 3) | Commercial real estate, Non-Owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	$ 746

Fair Value (Details 3)

Fair Value (Details 3) - Fair Value, Nonrecurring $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Commercial
Fair value measurements for financial instruments
Recorded Investment	$ 395	$ 1,654
Residential Real Estate
Fair value measurements for financial instruments
Recorded Investment	74	82
Sales Comparison Valuation | Commercial real estate
Fair value measurements for financial instruments
Recorded Investment	$ 746
Adjustment for differences between earning multiplier and comparable sales, Percent	0.0745
Sales Comparison Valuation | Commercial
Fair value measurements for financial instruments
Recorded Investment	$ 395	$ 1,654
Sales Comparison Valuation | Commercial | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	0.4300
Sales Comparison Valuation | Commercial | Minimum | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent		(0.4024)
Sales Comparison Valuation | Commercial | Maximum | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent		0.5683
Sales Comparison Valuation | Commercial | Weighted Average | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent		(0.1243)
Sales Comparison Valuation | Residential Real Estate
Fair value measurements for financial instruments
Recorded Investment	$ 74	$ 82
Sales Comparison Valuation | Residential Real Estate | Minimum | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	(0.1377)	(0.0384)
Sales Comparison Valuation | Residential Real Estate | Maximum | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	(0.0568)	0.0322
Sales Comparison Valuation | Residential Real Estate | Weighted Average | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	(0.1377)	(0.0012)

Fair Value (Details 4)

Fair Value (Details 4) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial assets
Cash and cash equivalents, Carrying Amount	$ 75,551	$ 112,790
Restricted stock, Carrying Amount	18,200	15,510
Loans held for sale, Carrying Amount	858	4,545
Loans, net, Carrying Amount	2,377,772	2,301,696
Financial liabilities
Deposits, Carrying Amount	3,561,768	3,547,235
Short-term borrowings	95,000	0
Long-term borrowings	88,211	87,758
Fair Value, Measurements, Recurring
Financial assets
Cash and cash equivalents, Fair Value	75,551	112,790
Loans held for sale, Fair Value	858	4,681
Loans, net, Fair Value	2,330,164	2,285,554
Financial liabilities
Deposits, Fair Value	3,560,480	3,543,230
Short-term borrowings, Fair Value	95,000
Long-term borrowings, Fair Value	73,566	92,433
Fair Value, Measurements, Recurring | Level 1
Financial assets
Cash and cash equivalents, Fair Value	21,395	29,150
Loans held for sale, Fair Value	0	0
Loans, net, Fair Value	0	0
Financial liabilities
Deposits, Fair Value	2,999,188	3,158,967
Short-term borrowings, Fair Value	0
Long-term borrowings, Fair Value	0	0
Fair Value, Measurements, Recurring | Level 2
Financial assets
Cash and cash equivalents, Fair Value	54,156	83,640
Loans held for sale, Fair Value	858	4,681
Loans, net, Fair Value	0	0
Financial liabilities
Deposits, Fair Value	561,292	384,263
Short-term borrowings, Fair Value	95,000
Long-term borrowings, Fair Value	73,566	92,433
Fair Value, Measurements, Recurring | Level 3
Financial assets
Cash and cash equivalents, Fair Value	0	0
Loans held for sale, Fair Value	0	0
Loans, net, Fair Value	2,330,164	2,285,554
Financial liabilities
Deposits, Fair Value	0	0
Short-term borrowings, Fair Value	0
Long-term borrowings, Fair Value	$ 0	$ 0

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Premises and equipment
Premises and equipment, gross	$ 64,726	$ 62,439
Less accumulated depreciation	(25,553)	(24,919)
Net book value	39,173	37,520
Land
Premises and equipment
Premises and equipment, gross	6,200	6,807
Buildings
Premises and equipment
Premises and equipment, gross	30,296	30,950
Furniture Fixtures and Equipment
Premises and equipment
Premises and equipment, gross	18,474	17,309
Leasehold Improvements
Premises and equipment
Premises and equipment, gross	1,347	1,013
Right of use assets
Premises and equipment
Premises and equipment, gross	$ 8,409	$ 6,360

Premises and Equipment (Detai_2

Premises and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Premises and Equipment (Textual) [Abstract]
Depreciation expense	$ 2.5	$ 1.8	$ 1.5

Premises and Equipment (Detai_3

Premises and Equipment (Details 1) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Nov. 01, 2021
Property Plant And Equipment [Line Items]
Premises and equipment, gross	$ 11,005	$ 8,361
Less: accumulated amortization	(2,596)	(2,001)
Total	$ 8,409	$ 6,360	$ 1,600
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets	Other assets
Buildings
Property Plant And Equipment [Line Items]
Premises and equipment, gross	$ 10,211	$ 7,567
Equipment
Property Plant And Equipment [Line Items]
Premises and equipment, gross	$ 794	$ 794

Leases (Details Textual)

Leases (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Nov. 01, 2021
Lessee Lease Description [Line Items]
Operating leases options to extend [true false]	true
Operating leases options to terminate the lease	April of 2023
Operating lease, description	The Company has operating leases for branch office locations, vehicles and certain office equipment such as printers, copiers and faxes. The leases have remaining lease terms of up to 17.3 years, some of which include options to extend the lease for up to 15 years and some of which include options to terminate the lease in April of 2023.
Operating lease, right-of-use asset	$ 8,409	$ 6,360	$ 1,600
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets	Other Assets
Operating lease, liability	$ 8,765	$ 6,600	$ 1,600
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities	Other liabilities
Operating lease, payments	$ 985	$ 845
Finance leases, interest expense	187	154
Finance leases, amortization expense	$ 763	$ 521
Weighted-average remaining lease term - finance leases	12 years 6 months 29 days
Weighted-average remaining lease term - operating leases	5 years 18 days
Weighted-average discount rate - finance leases	2.87%
Weighted-average discount rate - operating leases	1.98%
Maximum
Lessee Lease Description [Line Items]
Operating leases remaining lease terms	17 years 3 months 18 days
Operating leases options to extend	15 years

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Nov. 01, 2021
Leases [Abstract]
2023	$ 1,074
2024	821
2025	905
2026	831
2027	865
Thereafter	5,992
Total Payments	10,488
Less: Imputed Interest	(1,723)
Total	$ 8,765	$ 6,600	$ 1,600

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill associated with the Company's purchases and other past acquisitions	$ 94,640	$ 94,240
Goodwill impairment	0
Aggregate intangible amortization expense	$ 1,973	$ 1,362	$ 1,327

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Acquired intangible assets
Gross Carrying Amount	$ 21,659	$ 21,026
Accumulated Amortization	(14,633)	(12,660)
Customer Relationships
Acquired intangible assets
Gross Carrying Amount	7,210	7,210
Accumulated Amortization	(6,793)	(6,641)
Non-compete contracts
Acquired intangible assets
Gross Carrying Amount	457	430
Accumulated Amortization	(401)	(392)
Trade Name
Acquired intangible assets
Gross Carrying Amount	1,126	520
Accumulated Amortization	(409)	(356)
Core Deposits
Acquired intangible assets
Gross Carrying Amount	12,866	12,866
Accumulated Amortization	$ (7,030)	$ (5,271)

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2023	$ 1,255
2024	952
2025	886
2026	789
2027	676
Thereafter	2,468
Total	$ 7,026	$ 8,366

Deposits (Details 1)

Deposits (Details 1) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Summary of year-end interest bearing deposits
Noninterest-bearing demand	$ 896,957	$ 916,237
Interest-bearing demand	1,224,884	1,407,967
Money market	435,369	370,918
Savings	441,978	463,845
Brokered time deposits	138,051	0
Certificates of deposit	424,529	388,268
Total	$ 3,561,768	$ 3,547,235

Deposits (Details Textual)

Deposits (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Interest Bearing Deposits (Textual) [Abstract]
Minimum time deposits amount	$ 250,000
Time deposits of $100 thousand or more	$ 135,700,000	$ 133,800,000

Deposits (Details)

Deposits (Details) - Certificates of Deposit and Brokered Time Deposits $ in Thousands	Dec. 31, 2022 USD ($)
Summary of scheduled maturities of certificates of deposit
2022	$ 475,826
2023	32,412
2024	25,686
2025	17,214
2026	7,240
Thereafter	4,202
TOTAL	$ 562,580

Short-term borrowings (Details

Short-term borrowings (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($) Bank	Dec. 31, 2021 USD ($)
Short Term Debt [Line Items]
Maturity of repurchase agreements	89 days
Domestic Line of Credit
Short Term Debt [Line Items]
Access to lines of credit at domestic banks	$ 35,000,000
Number of domestic banks | Bank	2
Unsecured revolving line of credit, outstanding balance	$ 0	$ 0
Revolving Credit Facility
Short Term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.50%
Revolving Credit Facility | Farmers National Banc Corp | Unsecured Debt
Short Term Debt [Line Items]
Unsecured revolving line of credit, outstanding balance	$ 6,500,000
Letter of Credit
Short Term Debt [Line Items]
Unsecured revolving line of credit, outstanding balance	$ 0	0
Debt Instrument, Interest Rate, Stated Percentage	3.50%
Pledged
Short Term Debt [Line Items]
Short-term Federal Home Loan Banks advances	$ 95,000,000	$ 0
Interest rate on borrowings	4.37%

Short-term borrowings (Detail_2

Short-term borrowings (Details 1) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Summary of securities sold under agreements to repurchase
Average balance during the year	$ 2,354
Average interest rate during the year	0.18%
Maximum month-end balance during the year	$ 4,860
Weighted average year-end interest rate	0%
Balance at year-end	$ 0

Long-Term Borrowings (Details T

Long-Term Borrowings (Details Textual) - USD ($)				1 Months Ended	12 Months Ended
	Nov. 01, 2021	Jan. 07, 2020	Dec. 31, 2015	Nov. 30, 2021	Dec. 31, 2021	Dec. 31, 2022
Debt Instrument [Line Items]
Long-rem advances from FHLB					$ 0	$ 0
Residential mortgage, commercial real estate, and multi-family loans					$ 1,200,000,000	1,200,000,000
Additional borrowing limit						$ 623,900,000
Cortland Bank
Debt Instrument [Line Items]
Business acquisition, date of merger agreement	Nov. 01, 2021
Acquisition-date fair value	$ 4,262,000
Subordinated Notes
Debt Instrument [Line Items]
Aggregate principal amount				$ 75,000,000
Maturity date				Dec. 15, 2031
Fixed rate				3.125%
Notes maturity term				5 years
Basis spread on variable rate				220%
Net proceeds from sale				$ 73,800,000
Junior Subordinated Debt Securities | Cortland Bank
Debt Instrument [Line Items]
Maturity date	Sep. 15, 2037
Business acquisition, date of merger agreement	Nov. 01, 2021
Acquisition-date fair value	$ 4,300,000
Interest rate, effective percentage					1.65%	6.22%
Junior Subordinated Debt Securities | Maple Leaf
Debt Instrument [Line Items]
Maturity date		Dec. 15, 2036
Business acquisition, date of merger agreement		Jan. 07, 2020
Interest rate, effective percentage					1.90%	6.57%
Junior Subordinated Debt Securities | National Bancshares Corporation
Debt Instrument [Line Items]
Maturity date			Jun. 15, 2035
Interest rate, effective percentage					2%	6.47%
Junior Subordinated Debt Securities | 3-month LIBOR Rate | Cortland Bank
Debt Instrument [Line Items]
Basis spread on variable rate	1.45%
Junior Subordinated Debt Securities | 3-month LIBOR Rate | Maple Leaf
Debt Instrument [Line Items]
Basis spread on variable rate		1.70%
Junior Subordinated Debt Securities | 3-month LIBOR Rate | National Bancshares Corporation
Debt Instrument [Line Items]
Basis spread on variable rate			1.80%
Putable Fixed-Rate Advance
Debt Instrument [Line Items]
Prepayment of FHLB advances					$ 65,000,000
Weighted Average Interest Rate					1.38%
Prepayment penalties					$ 2,100,000

Long-Term Borrowings (Details 1

Long-Term Borrowings (Details 1) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	$ 14,316	$ 13,988
Subordinated debentures	73,895	73,770
Total long-term borrowings	88,211	87,758
TSEO Statutory Trust I
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	2,472	2,424
Maple Leaf Financial Statutory Trust II
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	7,517	7,293
Cortland Statutory Trust I
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	$ 4,327	$ 4,271

Commitments and Contingent Li_3

Commitments and Contingent Liabilities (Details) - Commitments and Unused Lines of Credit - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fixed Rate
The contractual amounts of financial instruments with off-balance-sheet risk at year end
Total contractual amounts of financial instruments with off-balance-sheet risk	$ 111,889	$ 119,003
Variable Rate
The contractual amounts of financial instruments with off-balance-sheet risk at year end
Total contractual amounts of financial instruments with off-balance-sheet risk	$ 513,614	$ 482,025

Commitments and Contingent Li_4

Commitments and Contingent Liabilities (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingent Liabilities (Additional Textual) [Abstract]
Maximum commitment period to make loans	30 days
Standby letters of credit contractual value	$ 8,800,000	$ 5,800,000
Maximum subscription amount committed in SBIC investment funds	20,200,000
Investment in SBIC funds	$ 16,200,000
Commitments and Unused Lines of Credit | Minimum
Commitments and Contingent Liabilities (Textual) [Abstract]
Debt Instrument, Interest Rate, Stated Percentage	2.375%	2.25%
Commitments and Unused Lines of Credit | Maximum
Commitments and Contingent Liabilities (Textual) [Abstract]
Debt Instrument, Interest Rate, Stated Percentage	21.90%	21.90%

Stock Based Compensation (Detai

Stock Based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Apr. 30, 2022
2017 Incentive Plan | Time Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share awards granted under equity incentive plan	75,768
2017 Incentive Plan | Performance Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share awards granted under equity incentive plan	56,724
2022 Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares vested	101,298
Number of shares vested, weighted average fair value	$ 16.88
2022 Incentive Plan | Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Maximum shares available under equity incentive plan				1,000,000
Number of shares available for grant	943,500
Stock based compensation expense	$ 1.8	$ 1.2	$ 1.4
Unrecognized compensation expense	$ 3.1
Compensation cost not yet recognized, period for recognition	2 years 2 months 12 days
2022 Incentive Plan | Time Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share awards granted under equity incentive plan	132,268	68,195
Number of shares vested	35,817	31,180
Number of shares vested, weighted average fair value	$ 15.79	$ 14.96
2022 Incentive Plan | Performance Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share awards granted under equity incentive plan	56,724	58,245
Number of shares vested	65,481	52,327
Number of shares vested, weighted average fair value	$ 17.48	$ 14.34
2022 Incentive Plan | Time Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share awards granted under equity incentive plan	56,500

Stock Based Compensation (Det_2

Stock Based Compensation (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
2017 Incentive Plan | Time Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, Maximum Awarded Units	75,768
2017 Incentive Plan | Performance Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, Maximum Awarded Units	56,724
2022 Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested, Maximum Awarded Units	(101,298)
Vested, Weighted Average Grant Date Fair Value	$ 16.88
2022 Incentive Plan | Time Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance - non-vested shares, Maximum Awarded Unit	99,564	67,765
Granted, Maximum Awarded Units	132,268	68,195
Vested, Maximum Awarded Units	(35,817)	(31,180)
Forfeited, Maximum Awarded Units	(3,000)	(5,216)
Ending balance - non-vested shares, Maximum Awarded Unit	193,015	99,564
Beginning balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 16.13	$ 14.32
Granted, Weighted Average Grant Date Fair Value	16.63	16.99
Vested, Weighted Average Grant Date Fair Value	15.79	14.96
Forfeited, Weighted Average Grant Date Fair Value	13.68	14.29
Ending balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 16.69	$ 16.13
2022 Incentive Plan | Performance Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance - non-vested shares, Maximum Awarded Unit	158,988	153,070
Granted, Maximum Awarded Units	56,724	58,245
Vested, Maximum Awarded Units	(65,481)	(52,327)
Forfeited, Maximum Awarded Units	(12,862)	0
Ending balance - non-vested shares, Maximum Awarded Unit	137,369	158,988
Beginning balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 14.40	$ 14.46
Granted, Weighted Average Grant Date Fair Value	17.25	14.21
Vested, Weighted Average Grant Date Fair Value	17.48	14.34
Forfeited, Weighted Average Grant Date Fair Value	14.74	0
Ending balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 15.85	$ 14.40

Regulatory Matters (Details Tex

Regulatory Matters (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Regulatory Matters (Additional Textual) [Abstract]
Common equity tier 1 capital to risk-weighted assets, capital conservation buffer ratio	2.50%
Tier 1 capital to risk-weighted assets, capital conservation buffer ratio	2.50%
Total capital to risk-weighted assets, capital conservation buffer ratio	2.50%
Capital conservation buffer ratio	2.50%	2.50%
Capital conservation buffer, additional capital amount required	$ 73,500,000	$ 68,900,000
Minimum ratio of common equity tier 1 capital to risk-weighted assets	4.50%	4.50%
Minimum ratio of total capital to risk-weighted assets	0.080	0.080
Minimum ratio of tier 1 capital to risk-weighted assets	0.060	0.060
Minimum leverage ratio	0.040	0.040
Farmers National Banc Corp
Regulatory Matters (Additional Textual) [Abstract]
Minimum ratio of common equity tier 1 capital to risk-weighted assets	4.50%	4.50%
Minimum ratio of total capital to risk-weighted assets	0.080	0.080
Minimum ratio of tier 1 capital to risk-weighted assets	0.060	0.060
Minimum leverage ratio	0.040	0.040
Dividends that can be declared without prior approval	$ 42,600,000
Farmers Trust Company
Regulatory Matters (Additional Textual) [Abstract]
Minimum capital maintained by trust	3,000,000
Dividends that can be declared without prior approval	$ 1,100,000

Regulatory Matters (Details)

Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Common equity tier 1 capital ratio
Actual, Amount	$ 403,307	$ 362,950
Actual, Ratio	13.71%	13.16%
Requirement for Capital Adequacy Purposes, Amount	$ 132,349	$ 132,921
Requirement for Capital Adequacy Purposes, Ratio	4.50%	4.50%
Total risk based capital ratio
Actual, Amount	$ 523,285	$ 485,336
Actual, Ratio	0.1779	0.1760
Requirement for Capital Adequacy Purposes, Amount	$ 235,288	$ 236,303
Requirement for Capital Adequacy Purposes, Ratio	0.080	0.080
Tier 1 risk based capital ratio
Actual, Amount	$ 421,307	$ 380,950
Actual, Ratio	0.1432	0.1382
Requirement for Capital Adequacy Purposes, Amount	$ 176,466	$ 177,228
Requirement for Capital Adequacy Purposes, Ratio	0.060	0.060
Tier 1 leverage ratio
Actual, Amount	$ 421,307	$ 380,950
Actual, Ratio	0.0984	0.1012
Requirement for Capital Adequacy Purposes, Amount	$ 171,233	$ 161,179
Requirement for Capital Adequacy Purposes, Ratio	0.040	0.040
Farmers National Banc Corp
Common equity tier 1 capital ratio
Actual, Amount	$ 372,679	$ 345,065
Actual, Ratio	12.71%	12.55%
Requirement for Capital Adequacy Purposes, Amount	$ 131,968	$ 132,490
Requirement for Capital Adequacy Purposes, Ratio	4.50%	4.50%
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 190,620	$ 191,374
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50%	6.50%
Total risk based capital ratio
Actual, Amount	$ 399,657	$ 374,451
Actual, Ratio	0.1362	0.1362
Requirement for Capital Adequacy Purposes, Amount	$ 234,609	$ 235,537
Requirement for Capital Adequacy Purposes, Ratio	0.080	0.080
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 293,262	$ 294,421
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.100	0.100
Tier 1 risk based capital ratio
Actual, Amount	$ 372,679	$ 345,065
Actual, Ratio	0.1271	0.1255
Requirement for Capital Adequacy Purposes, Amount	$ 175,957	$ 176,653
Requirement for Capital Adequacy Purposes, Ratio	0.060	0.060
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 234,609	$ 235,537
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.080	0.080
Tier 1 leverage ratio
Actual, Amount	$ 372,679	$ 345,065
Actual, Ratio	0.0876	0.0919
Requirement for Capital Adequacy Purposes, Amount	$ 170,245	$ 169,940
Requirement for Capital Adequacy Purposes, Ratio	0.040	0.040
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 212,807	$ 212,425
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.050	0.050

Employee Benefit Plans (Details

Employee Benefit Plans (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Liability	$ 238
Benefit	5	$ 31
National Bancshares Corporation
Defined Benefit Plan Disclosure [Line Items]
(Benefit) expense under the plan	105	11	$ 180
Liability under the Plan	$ 799	975
Director age for eligibility for annual retirement benefit plan	70 years
Maximum years for benefit payment under the plan	15 years
Cortland Acquisition
Defined Benefit Plan Disclosure [Line Items]
Period of benefits paid for after retirement	15 years
Payment benefit for director retirement	$ 10
Period over which benefits paid to directors after retirement	10 years
Liability for post-retirement benefits	$ 1,100
Expense recognized for plans	87	11
Benefits expected to be paid in 2023	81
Cortland Acquisition | Officers’ Plan
Defined Benefit Plan Disclosure [Line Items]
Liability for post-retirement benefits	919
Cortland Acquisition | Directors Plan
Defined Benefit Plan Disclosure [Line Items]
Liability for post-retirement benefits	$ 143
Retirement Savings Plan
Defined Benefit Plan Disclosure [Line Items]
Employees who have completed no days of service	90 days
Percentage of matching contribution by company	50%
(Benefit) expense under the plan	$ 870	814	665
Retirement Savings Plan | Maximum
Defined Benefit Plan Disclosure [Line Items]
Percentage of the participants' voluntary contributions of gross wages	6%
Profit Sharing Plan
Defined Benefit Plan Disclosure [Line Items]
(Benefit) expense under the plan	$ 207	$ 268	$ 195
Annual compensation for associates, Percent	2%	2%	2%
Deferred Compensation Plan
Defined Benefit Plan Disclosure [Line Items]
(Benefit) expense under the plan	$ 5	$ 6	$ 7
Liability under the Plan	83	94
Deferred compensation plan asset recorded	2,500	2,500
Deferred compensation plan liability recorded	$ 2,500	$ 2,500

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Provision for income taxes (credit)
Current expense									$ 10,885	$ 10,794	$ 9,922
Deferred expense (benefit)									1,353	(524)	(1,526)
Totals	$ 2,765	$ 3,315	$ 3,160	$ 2,998	$ 508	$ 3,358	$ 3,303	$ 3,101	$ 12,238	$ 10,270	$ 8,396

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes (Textual) [Abstract]
Federal statutory income tax rate	21%
Valuation allowance for deferred tax assets	$ 0	$ 0
Unrecognized tax benefits	$ 0	$ 0
Earliest Tax Year
Income Taxes (Textual) [Abstract]
Open tax year	2019
Latest Tax Year
Income Taxes (Textual) [Abstract]
Open tax year	2021

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Statutory tax									$ 15,295	$ 13,026	$ 10,557
Effect of nontaxable interest									(2,591)	(2,274)	(1,896)
Bank owned life insurance, net									(380)	(273)	(167)
Tax credits									(194)	(200)	23
Effect of nontaxable insurance premiums									(318)	(322)	(198)
Stock compensation									(63)	(9)	12
Other									489	322	65
Totals	$ 2,765	$ 3,315	$ 3,160	$ 2,998	$ 508	$ 3,358	$ 3,303	$ 3,101	$ 12,238	$ 10,270	$ 8,396

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Allowance for credit losses	$ 5,665	$ 6,171
Net unrealized loss on securities available for sale	55,962	0
Deferred and accrued compensation	1,748	1,993
Deferred loan fees and costs	275	531
Nonaccrual loan interest income	648	571
Restricted stock	501	423
Lease liabilities	1,841	1,382
Other	0	158
Gross deferred tax assets	66,640	11,229
Deferred tax liabilities:
Depreciation and amortization	(1,485)	(1,391)
Net unrealized gain on securities available for sale	0	(2,461)
Federal Home Loan Bank dividends	(904)	(976)
Purchase accounting adjustments	(1,862)	(1,729)
Mortgage servicing rights	(700)	(715)
Prepaid expenses	(365)	(367)
Lease right of use asset	(1,766)	(1,336)
Other	(234)	0
Gross deferred tax liabilities	(7,316)	(8,975)
Net deferred tax asset	$ 59,324	$ 2,254

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Unrealized holding gains (losses) on available-for-sale securities during the year, pre-tax		$ (278,620)	$ (15,333)	$ 16,651
Reclassification adjustment for gains included in net income, pre-tax	[1]	415	(838)	(385)
Net unrealized holding gains (losses)		(278,205)	(16,171)	16,266
Change in funded status of post-retirement plan, pre-tax		(4)	48
Net other comprehensive income (loss), pre-tax		(278,209)	(16,123)	16,266
Unrealized holding gains (losses) on available-for-sale securities during the year, tax		58,510	3,220	(3,970)
Tax provision related to net realized gain	[1]	(87)	176	(90)
Net unrealized gains (losses) on available-for-sale securities, tax		58,423	3,396	(4,060)
Change in funded status of post-retirement plan, tax		1	(10)
Net other comprehensive income (loss), tax		58,424	3,386	(4,060)
Unrealized holding gains (losses) on available-for-sale securities during the year, after tax		(220,110)	(12,113)	12,681
Reclassification adjustment for gains included in net income, after-tax	[1]	328	(662)	(475)
Unrealized holding gains (losses), net of reclassification and tax		(219,782)	(12,775)	12,206
Change in funded status of post-retirement plan, net of tax		(3)	38	0
Other comprehensive income (loss), net of tax		$ (219,785)	$ (12,737)	$ 12,206
[1] Pre-tax reclassification adjustments relating to available-for-sale securities are reported in security gains and the tax impact is included in income tax expense on the consolidated statements of income .

Related Party Transactions (Det

Related Party Transactions (Details) - Affiliated Entity - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans to principal officers, directors, and their affiliates
Beginning balance	$ 11,074	$ 12,003
New loans	983	950
Effect of changes in composition of related parties	0	3,713
Repayments	(1,566)	(5,592)
Ending balance	$ 10,491	$ 11,074

Related Party Transactions (D_2

Related Party Transactions (Details Textual) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Affiliated Entity
Related Party Transactions (Textual) [Abstract]
Deposits from principal officers, directors, and their affiliates	$ 18.3	$ 32.2

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Basic EPS
Net income	$ 13,356	$ 15,446	$ 15,951	$ 15,844	$ 5,702	$ 16,011	$ 15,575	$ 14,556	$ 60,597	$ 51,844	$ 41,876
Weighted average shares outstanding									33,844,945	29,167,357	28,266,509
Basic earnings per share									$ 1.79	$ 1.78	$ 1.48
Diluted EPS
Net income	$ 13,356	$ 15,446	$ 15,951	$ 15,844	$ 5,702	$ 16,011	$ 15,575	$ 14,556	$ 60,597	$ 51,844	$ 41,876
Weighted average shares outstanding									33,844,945	29,167,357	28,266,509
Average unvested restricted stock awards									83,994	112,430	127,487
Weighted average shares for diluted earnings per share									33,928,939	29,279,787	28,393,996
Diluted earnings per share	$ 0.39	$ 0.46	$ 0.47	$ 0.47	$ 0.18	$ 0.56	$ 0.55	$ 0.51	$ 1.79	$ 1.77	$ 1.47

Earnings Per Share (Details Tex

Earnings Per Share (Details Textual) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restricted Stock Awards
Earnings Per Share Basic [Line Items]
Anti-dilutive securities excluded from computation of earnings per share	201,080	55,128	67,074

Derivative Financial Instrume_2

Derivative Financial Instruments (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Not Designated as Hedging Instrument | Interest Rate Lock Commitments
Derivative [Line Items]
Net Gain or Loss recognized in earnings	$ 21,000	$ 423,000
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Mortgage Banking Income Loss Net	Other Mortgage Banking Income Loss Net
Derivative Assets	$ 4,900,000	$ 25,700,000
Not Designated as Hedging Instrument | Forward Sales of Mortgage Backed Securities
Derivative [Line Items]
Net Gain or Loss recognized in earnings	362,000
Derivative Assets	4,300,000
Not Designated as Hedging Instrument | Forward Commitments for Future Residential Mortgage Loans
Derivative [Line Items]
Derivative Assets	0
Interest rate swaps
Derivative [Line Items]
Derivative notional amount	71,900,000	86,100,000
Fair value, other assets	5,500,000	4,000,000
Fair value, other liabilities	5,500,000	4,000,000
Net Gain or Loss recognized in earnings	$ 0	$ 0

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Goodwill and other intangibles	$ 101,666				$ 102,606				$ 101,666	$ 102,606
Total assets	4,082,200				4,142,749				4,082,200	4,142,749
Net interest income	29,432	$ 31,781	$ 31,711	$ 31,242	29,699	$ 26,534	$ 26,490	$ 25,267	124,166	107,990	$ 96,191
Provision for credit/loan losses and unfunded loans									1,122	4,893	9,100
Service fees, security gains and other noninterest income									44,202	38,193	36,161
Noninterest expense									89,512	75,637	69,858
Amortization and depreciation expense									4,899	3,539	3,122
INCOME BEFORE INCOME TAXES	16,121	18,761	19,111	18,842	6,210	19,369	18,878	17,657	72,835	62,114	50,272
Income tax	2,765	3,315	3,160	2,998	508	3,358	3,303	3,101	12,238	10,270	8,396
NET INCOME	13,356	$ 15,446	$ 15,951	$ 15,844	5,702	$ 16,011	$ 15,575	$ 14,556	60,597	51,844	41,876
Eliminations And Others
Segment Reporting Information [Line Items]
Goodwill and other intangibles	(4,263)				(4,263)				(4,263)	(4,263)
Total assets	3,705				3,854				3,705	3,854
Net interest income									(3,359)	(870)	(295)
Provision for credit/loan losses and unfunded loans									0	0	0
Service fees, security gains and other noninterest income									(637)	(199)	(381)
Noninterest expense									890	589	1,206
Amortization and depreciation expense									453	346	252
INCOME BEFORE INCOME TAXES									(5,339)	(2,004)	(2,134)
Income tax									(1,340)	(605)	(583)
NET INCOME									(3,999)	(1,399)	(1,551)
Trust Segment | Operating Segments
Segment Reporting Information [Line Items]
Goodwill and other intangibles	5,739				5,814				5,739	5,814
Total assets	14,383				14,365				14,383	14,365
Net interest income									172	134	125
Provision for credit/loan losses and unfunded loans									0	0	0
Service fees, security gains and other noninterest income									19,535	11,045	9,353
Noninterest expense									8,635	6,854	5,963
Amortization and depreciation expense									110	262	304
INCOME BEFORE INCOME TAXES									10,962	4,063	3,211
Income tax									2,301	852	674
NET INCOME									8,661	3,211	2,537
Bank Segment | Operating Segments
Segment Reporting Information [Line Items]
Goodwill and other intangibles	100,190				101,055				100,190	101,055
Total assets	$ 4,064,112				$ 4,124,530				4,064,112	4,124,530
Net interest income									127,353	108,726	96,361
Provision for credit/loan losses and unfunded loans									1,122	4,893	9,100
Service fees, security gains and other noninterest income									25,304	27,347	27,189
Noninterest expense									79,987	68,194	62,689
Amortization and depreciation expense									4,336	2,931	2,566
INCOME BEFORE INCOME TAXES									67,212	60,055	49,195
Income tax									11,277	10,023	8,305
NET INCOME									$ 55,935	$ 50,032	$ 40,890

Subsequent Event (Details)

Subsequent Event (Details) $ / shares in Units, $ in Thousands	Jan. 01, 2023 Branch $ / shares shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Subsequent Event [Line Items]
Total assets		$ 4,082,200	$ 4,142,749
Deposits		3,561,768	$ 3,547,235
Emclaire Financial
Subsequent Event [Line Items]
Total assets		1,020,000
Gross loans		797,300
Deposits		$ 874,600
Subsequent Event | Emclaire Financial
Subsequent Event [Line Items]
Business acquisition, date of merger agreement	Jan. 01, 2023
Maximum percentage of common shares exchanged for company shares under merger agreement	70%
Percentage of common shares exchanged for company's cash under merger agreement	30%
Number of fractional shares issued | shares	0
Number of operating branches | Branch	19
Subsequent Event | Emclaire Financial | Common Stock
Subsequent Event [Line Items]
Cash consideration per share | $ / shares	$ 40
Shares of stock issued for acquisition | shares	2.15

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Quarterly Financial Data Abstract
Total interest income	$ 38,111	$ 36,410	$ 34,286	$ 33,279	$ 31,685	$ 28,375	$ 28,609	$ 27,790	$ 142,086	$ 116,459	$ 112,327
Total interest expense	8,679	4,629	2,575	2,037	1,986	1,841	2,119	2,523	17,920	8,469	16,136
NET INTEREST INCOME	29,432	31,781	31,711	31,242	29,699	26,534	26,490	25,267	124,166	107,990	96,191
Provision for credit/loan losses	416	448	616	(358)	5,366	(948)	50	425
Noninterest income	8,200	8,827	9,477	17,698	9,538	9,015	9,508	10,132	44,202	38,193	36,161
Merger related costs	584	872	674	1,940	6,521	472	104	12	4,070	7,109	3,223
Noninterest expense	20,511	20,527	20,787	28,516	21,140	16,656	16,966	17,305
INCOME BEFORE INCOME TAXES	16,121	18,761	19,111	18,842	6,210	19,369	18,878	17,657	72,835	62,114	50,272
Income taxes	2,765	3,315	3,160	2,998	508	3,358	3,303	3,101	12,238	10,270	8,396
NET INCOME	$ 13,356	$ 15,446	$ 15,951	$ 15,844	$ 5,702	$ 16,011	$ 15,575	$ 14,556	$ 60,597	$ 51,844	$ 41,876
Diluted earnings per share	$ 0.39	$ 0.46	$ 0.47	$ 0.47	$ 0.18	$ 0.56	$ 0.55	$ 0.51	$ 1.79	$ 1.77	$ 1.47

Parent Company Only Condensed_3

Parent Company Only Condensed Financial Information - Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets:
Other investments	$ 600	$ 0
TOTAL ASSETS	4,082,200	4,142,749
Liabilities:
Other liabilities	44,926	35,324
Subordinated debentures	73,895	73,770
TOTAL LIABILITIES	3,789,905	3,670,317
Total stockholders' equity	292,295	472,432	$ 350,097	$ 299,309
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	4,082,200	4,142,749
Farmers National Banc Corp
Assets:
Cash	104,497	92,076
TOTAL ASSETS	383,048	562,026
Liabilities:
Other liabilities	2,542	1,836
Subordinated debentures	88,211	87,758
TOTAL LIABILITIES	90,753	89,594
Total stockholders' equity	292,295	472,432
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	383,048	562,026
Farmers National Banc Corp | Bank Segment
Assets:
Investment in subsidiaries	261,631	453,695
Farmers National Banc Corp | Farmers Trust
Assets:
Investment in subsidiaries	13,598	13,667
Farmers National Banc Corp | Captive Insurance
Assets:
Investment in subsidiaries	$ 2,722	$ 2,588

Parent Company Only Condensed_4

Parent Company Only Condensed Financial Information - Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income:
Dividends from subsidiaries									$ 871	$ 498	$ 543
Income tax benefit	$ (2,765)	$ (3,315)	$ (3,160)	$ (2,998)	$ (508)	$ (3,358)	$ (3,303)	$ (3,101)	(12,238)	(10,270)	(8,396)
NET INCOME	$ 13,356	$ 15,446	$ 15,951	$ 15,844	$ 5,702	$ 16,011	$ 15,575	$ 14,556	60,597	51,844	41,876
Farmers National Banc Corp
Income:
Interest and dividends on securities									0	11	12
Security gains/(losses)									0	130	(28)
Total Income									39,400	49,696	31,930
Interest on borrowings									(3,428)	(918)	(361)
Other expenses									(3,451)	(2,792)	(2,746)
Income before income tax benefit and undistributed subsidiary income									32,521	45,986	28,823
Income tax benefit									1,345	611	592
Equity in undistributed net income of subsidiaries (dividends in excess of net income)									26,731	5,247	12,461
NET INCOME									60,597	51,844	41,876
Farmers National Banc Corp | Bank Segment
Income:
Dividends from subsidiaries									30,000	45,620	28,646
Equity in undistributed net income of subsidiaries (dividends in excess of net income)									25,935	4,412	12,244
Farmers National Banc Corp | Farmers Trust
Income:
Dividends from subsidiaries									8,000	2,800	2,300
Equity in undistributed net income of subsidiaries (dividends in excess of net income)									662	412	237
Farmers National Banc Corp | Captive Insurance
Income:
Dividends from subsidiaries									1,400	1,135	1,000
Equity in undistributed net income of subsidiaries (dividends in excess of net income)									$ 134	$ 423	$ (20)

Parent Company Only Condensed_5

Parent Company Only Condensed Financial Information - Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income	$ 13,356	$ 15,446	$ 15,951	$ 15,844	$ 5,702	$ 16,011	$ 15,575	$ 14,556	$ 60,597	$ 51,844	$ 41,876
NET CASH FROM OPERATING ACTIVITIES									83,685	54,933	49,066
Cash flows from investing activities:
NET CASH FROM INVESTING ACTIVITIES									(208,453)	(423,613)	(159,887)
Cash flows from financing activities:
Proceeds from long term borrowings									0	73,749	0
Repurchase of common shares									0	(164)	(14,238)
Cash dividends paid									(22,004)	(14,072)	(12,654)
NET CASH FROM FINANCING ACTIVITIES									87,529	226,849	294,682
NET CHANGE IN CASH AND CASH EQUIVALENTS									(37,239)	(141,831)	183,861
Farmers National Banc Corp
Cash flows from operating activities:
Net income									60,597	51,844	41,876
Dividends in excess of net income (Equity in undistributed net income of subsidiaries)									(26,731)	(5,247)	(12,461)
Other									559	6,846	1,167
NET CASH FROM OPERATING ACTIVITIES									34,425	53,443	30,582
Cash flows from investing activities:
Net cash paid in business combinations									0	(29,618)	(20,423)
NET CASH FROM INVESTING ACTIVITIES									0	(29,618)	(20,423)
Cash flows from financing activities:
Proceeds from long term borrowings									0	73,749	0
Repurchase of common shares									0	(164)	(14,238)
Cash dividends paid									(22,004)	(14,072)	(12,654)
NET CASH FROM FINANCING ACTIVITIES									(22,004)	59,513	(26,892)
NET CHANGE IN CASH AND CASH EQUIVALENTS									12,421	83,338	(16,733)
Beginning cash and cash equivalents				$ 92,076				$ 8,738	92,076	8,738	25,471
Ending cash and cash equivalents	$ 104,497				$ 92,076				$ 104,497	$ 92,076	$ 8,738