Farmers National Banc (FMNB) 10-Q 5 May 23 2023 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2023	Apr. 30, 2023
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-Q
Document Period End Date	Mar. 31, 2023
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		37,462,109
Entity Shell Company	false
Title of 12(b) Security	Common Stock, No Par Value
Trading Symbol	FMNB
Security Exchange Name	NASDAQ
Entity File Number	001-35296
Entity Incorporation, State or Country Code	OH
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
Document Quarterly Report	true
Document Transition Report	false

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 30,509	$ 21,395
Federal funds sold and other	97,492	54,156
TOTAL CASH AND CASH EQUIVALENTS	128,001	75,551
Securities available for sale (Amortized cost $1,579,112 in 2023 and $1,534,512 in 2022)	1,355,449	1,268,025
Other investments	39,670	33,444
Loans held for sale	1,703	858
Loans	3,152,339	2,404,750
Less allowance for credit losses	36,011	26,978
NET LOANS	3,116,328	2,377,772
Premises and equipment, net	54,265	39,173
Goodwill	167,907	94,640
Other intangibles, net	25,366	7,026
Bank owned life insurance	98,003	74,972
Other assets	123,194	110,739
TOTAL ASSETS	5,109,886	4,082,200
Deposits:
Noninterest-bearing	1,106,870	896,957
Interest-bearing	3,207,121	2,526,760
Brokered time deposits	82,169	138,051
TOTAL DEPOSITS	4,396,160	3,561,768
Short-term borrowings	204,000	95,000
Long-term borrowings	88,324	88,211
Other liabilities	46,760	44,926
TOTAL LIABILITIES	4,735,244	3,789,905
Commitments and contingent liabilities
Stockholders' Equity:
Common Stock - Authorized 50,000,000 shares in 2023 and 2022; 39,321,709 shares issued in 2023 and 35,128,962 in 2022; 37,439,395 and 34,055,125 shares outstanding, respectively	364,318	305,340
Retained earnings	213,013	212,375
Accumulated other comprehensive (loss)	(176,694)	(210,490)
Treasury stock, at cost; 1,882,314 and 1,073,837 shares in 2023 and 2022, respectively	(25,995)	(14,930)
TOTAL STOCKHOLDERS' EQUITY	374,642	292,295
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 5,109,886	$ 4,082,200

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Securities available for sale, amortized cost	$ 1,579,112	$ 1,534,512
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	39,321,709	35,128,962
Common Stock, Shares, Outstanding	37,439,395	34,055,125
Treasury stock, shares	1,882,314	1,073,837

Consolidated Condensed Statemen

Consolidated Condensed Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 40,856	$ 25,562
Taxable securities	6,550	4,587
Tax exempt securities	2,841	2,952
Dividends	376	130
Federal funds sold and other interest income	610	48
TOTAL INTEREST AND DIVIDEND INCOME	51,233	33,279
INTEREST EXPENSE
Deposits	12,707	1,244
Short-term borrowings	921	1
Long-term borrowings	995	792
TOTAL INTEREST EXPENSE	14,623	2,037
NET INTEREST INCOME	36,610	31,242
Provision (credit) for credit losses	8,305	(930)
Provision for unfunded loans	294	572
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	28,011	31,600
NONINTEREST INCOME
Bank owned life insurance income	547	409
Security gains (losses), including fair value changes for equity securities	121	(11)
Net gains on sale of loans	310	1,129
Other mortgage banking income, net	153	60
Legal settlement	0	8,400
Other operating income	1,330	493
TOTAL NONINTEREST INCOME	10,425	17,698
NONINTEREST EXPENSES
Salaries and employee benefits	14,645	11,831
Occupancy and equipment	3,869	2,680
FDIC insurance and state and local taxes	1,222	945
Professional fees	1,114	3,135
Merger related costs	4,313	1,940
Advertising	409	392
Intangible amortization	909	420
Core processing charges	1,164	745
Charitable donation	0	6,000
Other operating expenses	3,077	2,368
TOTAL NONINTEREST EXPENSES	30,722	30,456
INCOME BEFORE INCOME TAXES	7,714	18,842
INCOME TAXES	639	2,998
NET INCOME	$ 7,075	$ 15,844
EARNINGS PER SHARE - basic	$ 0.19	$ 0.47
EARNINGS PER SHARE - diluted	$ 0.19	$ 0.47
Service Charges on Deposit Accounts
NONINTEREST INCOME
Noninterest income	$ 1,432	$ 1,145
Trust Fees
NONINTEREST INCOME
Noninterest income	2,587	2,519
Insurance Agency Commissions
NONINTEREST INCOME
Noninterest income	1,456	1,047
Retirement Plan Consulting Fees
NONINTEREST INCOME
Noninterest income	307	397
Investment Commissions
NONINTEREST INCOME
Noninterest income	393	694
Debit Card and EFT Fees
NONINTEREST INCOME
Noninterest income	$ 1,789	$ 1,416

Consolidated Condensed Statem_2

Consolidated Condensed Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 7,075	$ 15,844
Other comprehensive income (loss):
Net unrealized holding gains (losses) on available for sale securities		42,900	(112,398)
Reclassification adjustment for (gains) realized in income	[1]	(120)	0
Net unrealized holding gains (losses)		42,780	(112,398)
Income tax effect		(8,984)	23,605
Unrealized holding gains (losses), net of reclassification and tax		33,796	(88,793)
Change in funded status of post-retirement plan, net of tax		0	(2)
Other comprehensive income (loss), net of tax		33,796	(88,795)
TOTAL COMPREHENSIVE INCOME (LOSS)		$ 40,871	$ (72,951)
[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 Condensed Statem_3

Consolidated Condensed Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Balance at Dec. 31, 2021	$ 472,432	$ 306,123	$ 173,896	$ 9,295	$ (16,882)
Net income	15,844		15,844
Other comprehensive income (loss)	(88,795)			(88,795)
Restricted share issuance	0	(1,030)			1,030
Stock based compensation expense	365	365
Vesting of Long Term Incentive Plan	(420)	(788)			368
Share forfeitures for taxes	(102)				(102)
Dividends paid	(5,438)		(5,438)
Balance at Mar. 31, 2022	393,886	304,670	184,302	(79,500)	(15,586)
Balance at Dec. 31, 2022	292,295	305,340	212,375	(210,490)	(14,930)
Net income	7,075		7,075
Other comprehensive income (loss)	33,796			33,796
Share issuance as part of a business combination	59,202	59,202
Restricted share issuance	5	(432)			437
Restricted share forfeitures	0	21			(21)
Stock based compensation expense	615	615
Vesting of Long Term Incentive Plan	3	(428)			431
Share forfeitures for taxes	(252)				(252)
Dividends paid	(6,437)		(6,437)
Treasury share purchases	(11,660)				(11,660)
Balance at Mar. 31, 2023	$ 374,642	$ 364,318	$ 213,013	$ (176,694)	$ (25,995)

Consolidated Condensed Statem_4

Consolidated Condensed Statements of Stockholders' Equity (Parenthetical) Unaudited - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Retained Earnings
Cash dividend declared per share of common stock	$ 0.17	$ 0.16

Consolidated Condensed Statem_5

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 7,075,000	$ 15,844,000
Adjustments to reconcile net income to net cash from operating activities:
Provision (credit) for credit losses	8,305,000	(930,000)
Provision for unfunded loans	294,000	572,000
Depreciation and amortization	1,899,000	1,162,000
Net amortization of securities	267,000	1,378,000
Available for sale security (gains) losses	(120,000)	0
Realized (gains) losses on equity securities	(1,000)	11,000
Loss on premises and equipment sales and disposals, net	0	112,000
Stock compensation expense	615,000	365,000
Earnings on bank owned life insurance	(547,000)	(409,000)
Origination of loans held for sale	(12,947,000)	(41,419,000)
Proceeds from loans held for sale	14,016,000	45,369,000
Net gains on sale of loans	(310,000)	(1,129,000)
Net change in other assets and liabilities	(4,850,000)	(7,727,000)
NET CASH FROM OPERATING ACTIVITIES	13,696,000	13,199,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities and repayments of securities available for sale	12,756,000	22,712,000
Proceeds from sales of securities available for sale	69,918,000	0
Purchases of securities available for sale	(450,000)	(172,437,000)
Proceeds from sales of equity securities	10,000	18,000
Purchase of equity securities	(13,000)	(17,000)
Proceeds from maturities and repayments of SBIC funds	166,000	454,000
Purchases of SBIC funds	(671,000)	(454,000)
Proceeds from redemption of regulatory stock	12,721,000	0
Purchase of regulatory stock	(10,644,000)	(3,572,000)
Loan originations and payments, net	(6,496,000)	24,098,000
Proceeds from land and building sales	0	21,000
Additions to premises and equipment	0	(346,000)
Net cash paid in business combinations	(13,175,000)	0
NET CASH FROM INVESTING ACTIVITIES	64,122,000	(129,523,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Net change in deposits	(41,421,000)	146,576,000
Net change in short-term borrowings	34,000,000	0
Cash dividends paid	(6,403,000)	(5,415,000)
Repurchase of common shares	(11,544,000)	0
NET CASH FROM FINANCING ACTIVITIES	(25,368,000)	141,161,000
NET CHANGE IN CASH AND CASH EQUIVALENTS	52,450,000	24,837,000
Beginning cash and cash equivalents	75,551,000	112,790,000
Ending cash and cash equivalents	128,001,000	137,627,000
Supplemental cash flow information:
Interest paid	16,356,000	1,498,000
Supplemental noncash disclosures:
Issuance of stock awards	431,000	1,398,000
Issuance of stock for business combinations	$ 59,202,000	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTES TO UNAUDITED CONSOL IDATED CONDENSED FINANCIAL STATEMENTS Principles of Consolidation: Farmers National Banc Corp. (“Company” or "Farmers") is a Financial Holding Company registered under the Bank Holding Company Act of 1956, as amended. The Company provides full banking services through its nationally chartered subsidiary, The Farmers National Bank of Canfield (“Bank”). The consolidated financial statements also include the accounts of the Bank’s subsidiaries; Farmers National Insurance, LLC (“Insurance”) and Farmers of Canfield Investment Co. (“Investments”). The Company provides trust and retirement consulting services through its subsidiary, Farmers Trust Company (“Trust”), and insurance services through the Bank’s subsidiary, Insurance. Farmers National Captive, Inc. (“Captive”) is a wholly-owned insurance subsidiary of the Company that provides property and casualty insurance coverage to the Company and its subsidiaries. The Captive pools resources with eleven similar insurance company subsidiaries of financial institutions to spread a limited amount of risk among themselves and to provide insurance where not currently available or economically feasible in today’s insurance market place. The consolidated financial statements include the accounts of the Company, the Bank and its subsidiaries, along with the Trust and Captive. All significant intercompany balances and transactions have been eliminated in the consolidation. Basis of Presentation: The unaudited consolidated condensed financial statements have been prepared in conformity with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. The financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s 2022 Annual Report to Shareholders included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 (“2022 Form 10-K”). The interim consolidated financial statements include all adjustments (consisting of only normal recurring items) that, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of operations for the interim periods disclosed herein are not necessarily indicative of the results that may be expected for a full year. Certain items included in the prior period financial statements were reclassified to conform to the current period presentation. There was no effect on net income or total stockholders’ equity. Estimates: The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Segments: The Company provides a broad range of financial services to individuals and companies in northeastern Ohio and western Pennsylvania. Operations are managed and financial performance is primarily aggregated and reported in two lines of business, the Bank segment and the Trust segment. Equity: There are 50,000,000 shares authorized and available for issuance as of March 31, 2023. Outstanding shares at March 31, 2023 were 37,439,395 . 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 components of stockholders’ equity, net of tax effect. Updates to Significant Accounting Policies: New Accounting Standard: On March 31, 2022, FASB issued ASU 2022-02, which eliminates the troubled debt restructuring (“TDR”), accounting model for creditors that have adopted Topic 326, Financial Instruments – Credit Losses. 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 to borrowers experiencing financial difficulty. 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. The Company has adopted ASU 2022-02 effective on January 1, 2023. The adoption of this standard did not 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 was effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The adoption of this standard did not 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 does not apply to any contract modifications that was made after 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.

Business Combinations

Business Combinations	3 Months Ended
	Mar. 31, 2023
Business Combinations [Abstract]
Business Combinations	Business Combinations: 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 (the “Effective Time”) Emclaire 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 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. The transaction created expansion for the Company in Pennsylvania and into the Pittsburgh market. The Company issued 4.2 million shares of its common stock along with cash of $ 33.4 million, which represented a transaction value of approximately $ 92.6 million based on its closing stock price of $ 14.12 on December 31, 2022. In accordance with ASC 805, the Company expensed approximately $ 4.3 million of merger related costs, for the Emclaire acquisition, during the three month period ended March 31, 2023, in addition to $ 2.0 million expensed for the entire year of 2022. The Company recorded goodwill of $ 73.4 million as a result of the 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 Pennsylvania. The merger offers 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 fair value estimates included in these financial statements are based on preliminary valuations; certain loan, deferred tax, and premises and equipment measurements have not been finalized and are subject to change. The Company does not expect material variances from these estimates and expects that final valuation estimates will be completed prior to December 31, 2023. The following table summarizes the consideration paid for Emclaire and the amounts of the assets acquired and liabilities assumed on the closing date of the acquisition. (In Thousands of Dollars) Consideration Cash $ 33,440 Stock 59,202 Fair value of total consideration transferred $ 92,642 Fair value of assets acquired Cash and cash equivalents $ 20,265 Securities available for sale 126,970 Other investments 7,795 Loans, net 740,659 Premises and equipment 16,103 Bank owned life insurance 22,485 Core deposit intangible 19,249 Current and deferred taxes 17,246 Other assets 6,387 Total assets acquired 977,159 Fair value of liabilities assumed Deposits 875,813 Short-term borrowings 75,000 Accrued interest payable and other liabilities 7,104 Total liabilities 957,917 Net assets acquired $ 19,242 Goodwill created 73,400 Total net assets acquired $ 92,642 The fair value of net assets acquired includes fair value adjustments to certain receivables that were considered performing as of the acquisition date. The fair value adjustments were determined using the income method, discounted cash flow approach. However, the Company believes that all contractual cash flows related to these financial instruments will be collected. As such, these receivables were not considered purchase credit deteriorated ("PCD") at the acquisition date and were not subject to the guidance relating to PCD loans. Receivables acquired that were not subject to these requirements had a fair value and gross contractual amounts receivable of $ 714.4 million and $ 764.8 million on the date of acquisition. The fair value of purchased financial assets that were classified as PCD loans are discussed in the loan footnote. The following table presents unaudited pro forma information as if the Emclaire acquisition that occurred on January 1, 2023 actually took place on January 1, 2022. The unaudited pro forma information for the period ended March 31, 2022 includes 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. (In thousands of dollars except per share results) For Three Months Net interest income $ 41,347 Provision for credit losses 7,255 Noninterest income 18,705 Noninterest expense 41,413 Income before income taxes 11,384 Income tax expense 2,286 Net income $ 9,098 Basic earnings per share $ 0.24 Diluted earnings per share $ 0.24 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 $ 267 thousand.

Securities

Securities	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Securities	Securities: The following table summarizes the amortized cost and fair value of the available for sale investment securities portfolio at March 31, 2023 and December 31, 2022 and the corresponding amounts of unrealized gains and losses recognized in accumulated other comprehensive income (loss): Gross Gross Amortized Unrealized Unrealized (In Thousands of Dollars) Cost Gains Losses Fair Value March 31, 2023 U.S. Treasury and U.S. government sponsored entities $ 154,879 $ 194 $ ( 17,900 ) $ 137,173 State and political subdivisions 650,520 2,751 ( 98,022 ) 555,249 Corporate bonds 18,726 234 ( 275 ) 18,685 Mortgage-backed securities 666,828 73 ( 106,256 ) 560,645 Collateralized mortgage obligations 84,559 619 ( 4,771 ) 80,407 Small Business Administration 3,600 0 ( 310 ) 3,290 Totals $ 1,579,112 $ 3,871 $ ( 227,534 ) $ 1,355,449 Gross Gross Amortized Unrealized Unrealized (In Thousands of Dollars) Cost Gains Losses Fair Value December 31, 2022 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 Proceeds from the sale of available for sale securities were $ 69.9 million for the three month period ended March 31, 2023. Gross gains of $ 441 thousand and gross losses of $ 321 thousand were realized on these sales for the three month period ended March 31, 2023. In addition, $ 1 thousand of realized gains on equity securities were recognized on the income statement during the three month period ending March 31, 2023. There were no sales of available for sale securities in the three month period ended March 31, 2022. Realized losses on equity securities of $ 11 thousand were recognized on the income statement during the three months period ended March 31, 2022. The amortized cost and fair value of the debt securities portfolio are shown in the table below 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. March 31, 2023 (In Thousands of Dollars) Amortized Cost Fair Value Maturity Within one year $ 585 $ 583 One to five years 39,428 37,225 Five to ten years 171,931 155,027 Beyond ten years 612,181 518,272 Mortgage-backed, collateralized mortgage obligations and Small Business Administration securities 754,987 644,342 Total $ 1,579,112 $ 1,355,449 The following table summarizes the available for sale investment securities with unrealized losses at March 31, 2023 and December 31, 2022, aggregated by major security type and length of time in a continuous unrealized loss position. Less than 12 Months 12 Months or Longer Total Fair Unrealized Fair Unrealized Fair Unrealized (In Thousands of Dollars) Value Loss Value Loss Value Loss March 31, 2023 U.S. Treasury and U.S. government sponsored entities $ 0 $ 0 $ 131,976 $ ( 17,900 ) $ 131,976 $ ( 17,900 ) State and political subdivisions 31,898 ( 744 ) 440,668 ( 97,278 ) 472,566 ( 98,022 ) Corporate bonds 985 ( 12 ) 4,114 ( 263 ) 5,099 ( 275 ) Mortgage-backed securities 81 ( 1 ) 555,585 ( 106,255 ) 555,666 ( 106,256 ) Collateralized mortgage obligations 2,800 ( 70 ) 45,562 ( 4,701 ) 48,362 ( 4,771 ) Small Business Administration 0 0 3,290 ( 310 ) 3,290 ( 310 ) Total temporarily impaired $ 35,764 $ ( 827 ) $ 1,181,195 $ ( 226,707 ) $ 1,216,959 $ ( 227,534 ) Less than 12 Months 12 Months or Longer Total Fair Unrealized Fair Unrealized Fair Unrealized (In Thousands of Dollars) Value Loss Value Loss Value Loss December 31, 2022 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 ) Allowance for Credit Losses Management evaluates securities available for sale for credit losses. During the 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 March 31, 2023, the Company’s security portfolio consisted of 989 securities, 751 of which were in an unrealized loss position. The majority of the 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 addition, management has the ability and the intent to hold the securities for a period of time sufficient to allow for any recovery in fair value. As of March 31, 2023 the Company has no t recorded an allowance for credit losses on AFS securities.

Loans

Loans	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
Loans	Loans: Loan balances were as follows: (In Thousands of Dollars) March 31, 2023 December 31, 2022 Commercial real estate Owner occupied $ 352,148 $ 330,768 Non-owner occupied 690,183 563,652 Farmland 190,284 188,850 Other 244,499 133,630 Commercial Commercial and industrial 361,845 293,643 Agricultural 54,654 58,087 Residential real estate 1-4 family residential 853,074 475,791 Home equity lines of credit 137,319 132,179 Consumer Indirect 204,239 197,125 Direct 48,534 16,421 Other 7,823 7,714 Total loans $ 3,144,602 $ 2,397,860 Net deferred loan costs 7,737 6,890 Allowance for credit losses ( 36,011 ) ( 26,978 ) Net loans $ 3,116,328 $ 2,377,772 Allowance for credit loss activity The following tables present the activity in the allowance for credit losses by portfolio segment for the three month periods ended March 31, 2023 and 2022: Three Months Ended March 31, 2023 (In Thousands of Dollars) Commercial Commercial Residential Consumer Total Allowance for credit losses Beginning balance $ 14,840 $ 4,186 $ 4,374 $ 3,578 $ 26,978 PCD ACL on loans acquired 850 138 11 0 999 Provision for credit losses 4,128 1,044 2,398 735 8,305 Loans charged off 0 ( 143 ) ( 83 ) ( 243 ) ( 469 ) Recoveries 1 5 32 160 198 Total ending allowance balance $ 19,819 $ 5,230 $ 6,732 $ 4,230 $ 36,011 Three Months Ended March 31, 2022 (In Thousands of Dollars) Commercial Commercial Residential Consumer Total Allowance for credit losses Beginning balance $ 15,879 $ 4,949 $ 4,870 $ 3,688 $ 29,386 (Credit) Provision for credit losses ( 672 ) 271 ( 146 ) ( 383 ) ( 930 ) Loans charged off 0 ( 1,359 ) ( 34 ) ( 197 ) ( 1,590 ) Recoveries 0 6 12 131 149 Total ending allowance balance $ 15,207 $ 3,867 $ 4,702 $ 3,239 $ 27,015 The cumulative loss rate used as the basis for the estimate of credit losses is comprised of the Company's historical loss experience from December 31, 2011 to March 31, 2023. As of March 31, 2023, the Company expects that the markets in which it operates will experience minimal changes to economic conditions and slight increases in the unemployment rate and a level trend of delinquencies. Management adjusted historical loss experience for these expectations. No reversion adjustments were necessary, as the starting point for the Company's estimate was a cumulative loss rate covering the expected contractual term of the portfolio. While there are many factors that go into the calculation of the allowance for credit losses, the change in the balances from March 31, 2022 to March 31, 2023 is largely attributed to the Emlenton merger. The following tables present the amortized cost basis of loans on nonaccrual status and loans past due over 89 days still accruing as of March 31, 2023: (In Thousands of Dollars) Nonaccrual with no allowance for credit loss Nonaccrual Loans past due over 89 days still accruing March 31, 2023 Commercial real estate Owner occupied $ 688 $ 464 $ 0 Non-owner occupied 1,941 4,116 0 Farmland 2,109 15 0 Other 0 25 0 Commercial Commercial and industrial 154 3,133 0 Agricultural 234 308 0 Residential real estate 1-4 family residential 484 2,294 711 Home equity lines of credit 286 258 170 Consumer Indirect 14 320 57 Direct 65 105 5 Other 0 3 0 Total loans $ 5,975 $ 11,041 $ 943 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 March 31, 2023 and December 31, 2022: December 31, 2022 (In Thousands of Dollars) Nonaccrual Loans Past Commercial real estate Owner occupied $ 993 $ 0 Non-owner occupied 3,031 0 Farmland 2,183 0 Other 33 0 Commercial Commercial and industrial 3,840 50 Agricultural 299 0 Residential real estate 1-4 family residential 2,703 310 Home equity lines of credit 735 58 Consumer Indirect 313 62 Direct 179 12 Other 2 0 Total loans $ 14,311 $ 492 The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of March 31, 2023: (In Thousands of Dollars) Real Estate Business Assets Vehicles Cash March 31, 2023 Commercial real estate Owner occupied $ 809 $ 0 $ 0 $ 0 Non-owner occupied 5,999 0 0 0 Farmland 2,109 0 0 0 Other 0 0 0 0 Commercial Commercial and industrial 0 2,162 0 0 Agricultural 0 235 0 0 Residential real estate 1-4 family residential 1,522 0 0 0 Home equity lines of credit 344 0 0 0 Consumer Indirect 0 0 57 0 Direct 0 0 26 66 Other 0 0 0 0 Total loans $ 10,783 $ 2,397 $ 83 $ 66 The following tables present the aging of the recorded investment in past due loans as of March 31, 2023 and December 31, 2022 by class of loans. (In Thousands of Dollars) 30-59 60-89 90 Days or Total Past Loans Not Total March 31, 2023 Commercial real estate Owner occupied $ 12 $ 0 $ 1,152 $ 1,164 $ 350,692 $ 351,856 Non-owner occupied 0 0 6,057 6,057 683,559 689,616 Farmland 149 0 2,124 2,273 187,755 190,028 Other 0 0 25 25 244,185 244,210 Commercial Commercial and industrial 402 157 3,287 3,846 359,015 362,861 Agricultural 261 29 542 832 54,399 55,231 Residential real estate 1-4 family residential 7,156 554 3,489 11,199 841,496 852,695 Home equity lines of credit 395 86 714 1,195 136,155 137,350 Consumer Indirect 802 94 391 1,287 210,817 212,104 Direct 103 12 175 290 48,275 48,565 Other 0 7 3 10 7,813 7,823 Total loans $ 9,280 $ 939 $ 17,959 $ 28,178 $ 3,124,161 $ 3,152,339 (In Thousands of Dollars) 30-59 60-89 90 Days or Total Past Loans Not Total December 31, 2022 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

Loan Restructurings

Loan Restructurings	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Loan Restructurings	Loan Restructurings The Company adopted the accounting guidance in ASU No. 2022-02, effective as of January 1, 2023 , which eliminates the recognition and measurement of troubled debt restructurings ("TDRs"). Due to the removal of the TDR designation, the Company evaluates all loan restructurings according to the accounting guidance for loan modifications to determine if the restructuring results in a new loan or a continuation of the existing loan. Loan modifications to borrowers experiencing financial difficulty that result in a direct change in the timing or amount of contractual cash flows include situations where there is principal forgiveness, interest rate reductions, other-than-insignificant payment delays, term extensions, and combinations of the listed modifications. Therefore, the disclosures related to loan restructurings are only for modifications that directly affect cash flows. Any restructuring of a loan in which the borrower has experienced financial difficulty and the terms of the loan are more favorable than would generally be considered for borrowers with the same credit characteristics would be individually evaluated. Otherwise, the restructured loan remains in the appropriate segment in the ACL model. The following table shows the amortized cost basis for the loans restructured during the three months ended March 31, 2023 to borrowers experiencing financial difficulty, disaggregrated by class of financing receivables: Three Months Ended March 31, 2023 Restructured Loans (In Thousands of Dollars) Number of Contracts Amortized Cost Basis % of Total class of Financing receivable Commercial Commercial and industrial 1 $ 50 0.01 % Total accruing restructured loans 1 $ 50 0.01 % Nonaccrual restructured loans Total nonaccrual restructured loans 0 $ 0 0.00 % Total restructured loans 1 $ 50 0.01 % During the first quarter of 2023 the Company modified a commercial line of credit as a restructured loan. This nonperforming loan was extended with payments deferred until maturity to allow the borrower to complete the remediation process needed to obtain a "No Further Action" letter from the EPA that is needed to finalize the sale of the real estate securing the loan. This loan is included as an individually evaluated loan with no specific reserve due to the anticipated sale of the real estate which will sufficiently retire the debt. The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the three months ended March 31, 2023: Three Months Ended March 31, 2023 Payment status (Amortized cost Basis) (In Thousands of Dollars) Current 30-89 Days past due 90+ Days past due Commercial Commercial and industrial $ 50 $ 0 $ 0 Total accruing restructured loans $ 50 $ 0 $ 0 Nonaccrual restructured loans Total nonaccrual restructured loans $ 0 $ 0 $ 0 Total restructured loans $ 50 $ 0 $ 0 As of March 31, 2023, the Company had no commitments to lend any additional funds on restructured loans. As of March 31, 2023 the Company had no loans that defaulted during the period and had been modified preceding the payment default when the borrower was experiencing financially difficulty at the time of modification. For purposes of this disclosure a default occurs when, within 12 months of the original modification, a loan is 30 days contractually past due under the modified terms.

Credit Quality Indicators

Credit Quality Indicators	3 Months Ended
	Mar. 31, 2023
Risks and Uncertainties [Abstract]
Credit Quality Indicators	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 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. Substandard loans 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. As of March 31, 2023 and December 31, 2022, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows: (In Thousands of Dollars) Pass Special Sub Total March 31, 2023 Commercial real estate Owner occupied $ 341,657 $ 5,592 $ 4,607 $ 351,856 Non-owner occupied 640,732 21,939 26,945 689,616 Farmland 187,365 0 2,663 190,028 Other 243,974 0 236 244,210 Commercial Commercial and industrial 347,302 3,925 11,634 362,861 Agricultural 54,553 100 578 55,231 Total loans $ 1,815,583 $ 31,556 $ 46,663 $ 1,893,802 (In Thousands of Dollars) Pass Special Sub Total December 31, 2022 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 The Company considers the performance of the loan portfolio and its impact on the allowance for credit losses. For residential, consumer indirect and direct loan classes, the Company evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. In the 1-4 family residential real estate portfolio at March 31, 2023, other real estate owned and foreclosure properties were $ 0 and $ 232 thousand, respectively. At December 31, 2022, other real estate owned and foreclosure properties were $ 0 and $ 129 thousand, respectively. The following tables present the recorded investment in residential, consumer indirect and direct auto loans based on payment activity as of March 31, 2023 and December 31, 2022. Nonperforming loans are loans past due 90 days or more and still accruing interest and nonaccrual loans. Residential Real Estate Consumer (In Thousands of Dollars) 1-4 Family Home Indirect Direct Other March 31, 2023 Performing $ 849,206 $ 136,636 $ 211,713 $ 48,390 $ 7,820 Nonperforming 3,489 714 391 175 3 Total loans $ 852,695 $ 137,350 $ 212,104 $ 48,565 $ 7,823 Residential Real Estate Consumer (In Thousands of Dollars) 1-4 Family Home Indirect Direct Other December 31, 2022 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 The following table presents total loans by risk categories and year of origination. Term Loans Amortized Cost Basis by Origination Year As of March 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Total Commercial real estate Risk Rating Pass $ 14,279 $ 252,740 $ 232,382 $ 155,030 $ 155,914 $ 401,917 $ 14,101 $ 1,226,363 Special mention 0 0 697 6,268 8,591 11,975 0 27,531 Substandard 0 0 1,730 3,923 2,122 22,889 1,124 31,788 Total commercial real estate loans $ 14,279 $ 252,740 $ 234,809 $ 165,221 $ 166,627 $ 436,781 $ 15,225 $ 1,285,682 Commercial real estate current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and industrial Risk Rating Pass $ 41,198 $ 103,483 $ 52,217 $ 31,599 $ 15,403 $ 32,456 $ 70,946 $ 347,302 Special mention 0 191 495 42 1,049 0 2,148 3,925 Substandard 240 3,688 1,307 826 379 1,244 3,950 11,634 Total commercial loans $ 41,438 $ 107,362 $ 54,019 $ 32,467 $ 16,831 $ 33,700 $ 77,044 $ 362,861 Commercial and industrial current period gross write-offs $ 0 $ 0 $ 51 $ 11 $ 11 $ 50 $ 0 $ 123 Agricultural Risk Rating Pass $ 7,709 $ 54,064 $ 34,009 $ 42,707 $ 22,740 $ 65,852 $ 14,837 $ 241,918 Special mention 0 0 0 0 0 0 100 100 Substandard 0 67 413 225 66 2,441 29 3,241 Total agricultural loans $ 7,709 $ 54,131 $ 34,422 $ 42,932 $ 22,806 $ 68,293 $ 14,966 $ 245,259 Agricultural current period gross write-offs $ 0 $ 15 $ 5 $ 0 $ 0 $ 0 $ 0 $ 20 Residential real estate Risk Rating Pass $ 13,307 $ 175,165 $ 172,632 $ 144,525 $ 52,795 $ 280,084 $ 3,936 $ 842,444 Special mention 0 0 0 69 116 164 0 349 Substandard 0 0 500 401 384 8,617 0 9,902 Total residential real estate loans $ 13,307 $ 175,165 $ 173,132 $ 144,995 $ 53,295 $ 288,865 $ 3,936 $ 852,695 Residential real estate current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 71 $ 0 $ 71 Home equity lines of credit Risk Rating Pass $ 0 $ 0 $ 10 $ 0 $ 0 $ 1,936 $ 133,138 $ 135,084 Special mention 0 0 0 0 0 0 38 38 Substandard 0 27 13 67 20 1,977 124 2,228 Total home equity lines of credit $ 0 $ 27 $ 23 $ 67 $ 20 $ 3,913 $ 133,300 $ 137,350 Home equity lines of credit current period gross write-offs $ 0 $ 0 $ 0 $ 8 $ 0 $ 4 $ 0 $ 12 Consumer Risk Rating Pass $ 24,461 $ 94,067 $ 43,905 $ 29,836 $ 18,788 $ 48,765 $ 7,683 $ 267,505 Substandard 0 134 101 257 223 272 0 987 Total consumer loans $ 24,461 $ 94,201 $ 44,006 $ 30,093 $ 19,011 $ 49,037 $ 7,683 $ 268,492 Consumer current period gross write-offs $ 0 $ 73 $ 39 $ 63 $ 8 $ 27 $ 33 $ 243 Term Loans Amortized Cost Basis by Origination Year As of December 31, 2022 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, loan restructuring for borrowers experiencing financial difficulty 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 the first three months of 2023. 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 March 31, 2023, the Company had $ 710 million in unfunded commitments and set aside $ 1.7 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 judgments 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 Emlenton Merger, the Company acquired $ 740.7 million in loans. 2023 Par value of acquired loans at acquisition $ 797,616 Net purchase discount ( 55,958 ) Allowance for credit losses of PCD loans ( 999 ) Purchase price of loans at acquisition $ 740,659 Under ASU Topic 326 , when loans are purchased with evidence of more than significant deterioration of credit, they are accounted for as purchase credit deteriorated (“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. During 2023, the Company acquired PCD loans with a fair value of $ 25.9 million, credit discount of $ 999 thousand and a noncredit discount of $ 5.5 million. The outstanding balance at March 31, 2023 and related allowance on PCD loans is as follows: Loan Balance ACL Balance Commercial real estate Owner Occupied $ 1,662 $ 29 Non-owner Occupied 41,108 1,068 Farmland 15 0 Commercial Commercial and industrial 2,802 145 Agricultural 149 10 Residential real estate 1-4 family residential 1,448 9 Home equity lines of credit 3 0 Total $ 47,187 $ 1,261

Revenue from Contracts with Cus

Revenue from Contracts with Customers	3 Months Ended
	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue from Contracts with Customers	Revenue from Contracts with Customers: All material revenue from contracts with customers in the scope of ASC 606 is recognized within noninterest income. The following table presents the Company’s noninterest income by revenue stream and reportable segment, net of eliminations, for the three months ended March 31, 2023 and 2022. (In Thousands of Dollars) Trust Bank Totals For Three Months Ended March 31, 2023 Service charges on deposit accounts $ 0 $ 1,432 $ 1,432 Debit card and EFT fees 0 1,789 1,789 Trust fees 2,587 0 2,587 Insurance agency commissions 0 1,456 1,456 Retirement plan consulting fees 307 0 307 Investment commissions 0 393 393 Other (outside the scope of ASC 606) 0 2,461 2,461 Total noninterest income $ 2,894 $ 7,531 $ 10,425 (In Thousands of Dollars) Trust Bank Totals For Three Months Ended March 31, 2022 Service charges on deposit accounts $ 0 $ 1,145 $ 1,145 Debit card and EFT fees 0 1,416 1,416 Trust fees 2,519 0 2,519 Insurance agency commissions 0 1,047 1,047 Retirement plan consulting fees 397 0 397 Investment commissions 0 694 694 Other (outside the scope of ASC 606) 0 10,480 10,480 Total noninterest income $ 2,916 $ 14,782 $ 17,698 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 revenue standards. Debit Card Interchange 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 interchange fees recorded by the Company that could be subject to a clawback in future periods. Trust fees – Services provided to 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 Insurance revenue include estimating potential refunds due to the likely cancellation of a percentage of customers canceling their policies and recording revenue at the time of policy renewals. Management concluded that since Insurance agency commissions represent only 2.4 % of the Company’s total revenue, 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 – 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 0.5 % of the Company’s total revenue, 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 third party broker dealer. Investment commissions represent only 0.6 % of the Company’s total revenue, 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 and other operating income. There is also a one-time legal settlement of $ 8.4 million for the three month period ended March 31, 2022. Any amounts within the scope of ASC 606 are deemed immaterial.

Fair Value

Fair Value	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value	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’s service provider uses a leading evaluation pricing service for U.S. domestic fixed income securities and values securities using exit pricing requirements. The Company independently corroborates the fair value received through this pricing service by obtaining the pricing through a second source. The fair values for investment securities, which consist of equity securities that are recorded at fair market value to comply with exit pricing, 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, 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. 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). Loans Held for Sale: The fair value of loans held for sale is estimated based upon binding contracts and quotes from third party investors resulting in a Level 2 classification. 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 the current period, 2023 and 2022. For collateral dependent loans, fair value is commonly based on recent real estate appraisals or in quoted sales prices 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 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 March 31, 2023 Using: (In Thousands of Dollars) Carrying Quoted Prices in Identical Assets Significant Other Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 137,173 $ 0 $ 137,173 $ 0 State and political subdivisions 555,249 0 555,249 0 Corporate bonds 18,685 0 17,070 1,615 Mortgage-backed securities-residential 560,645 0 560,644 1 Collateralized mortgage obligations 80,407 0 80,407 0 Small Business Administration 3,290 0 3,290 0 Equity securities Equity securities at fair value 202 202 0 0 Other investments measured at net asset value 15,552 n/a n/a n/a Total investment securities $ 1,371,203 $ 202 $ 1,353,833 $ 1,616 Loans held for sale 1,703 0 1,703 0 Interest rate swaps $ 4,461 $ 0 $ 4,461 $ 0 Financial Liabilities Interest rate swaps $ 4,461 $ 0 $ 4,461 $ 0 Mortgage banking derivative - liability 56 0 56 0 Fair Value Measurements at December 31, 2022 Using: (In Thousands of Dollars) Carrying Quoted Prices in Significant Other 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 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 Loans held for sale $ 858 $ 858 Interest rate swaps $ 5,503 $ 0 $ 5,503 $ 0 Mortgage banking derivative -asset $ 31 $ 0 $ 31 $ 0 Financial Liabilities I nterest rate swaps $ 5,503 $ 0 $ 5,503 $ 0 There were no significant transfers between Level 1 and Level 2 during the periods presented above. The table below presents a reconciliation of all assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3): Three Months ended (In Thousands of Dollars) 2023 2022 Beginning Balance $ 1 $ 3 Transfers between levels 0 0 Acquired and/or purchased 1,615 0 Repayments, calls and maturities 0 ( 1 ) Ending Balance $ 1,616 $ 2 Assets measured at fair value on a non-recurring basis are summarized below: Fair Value Measurements at March 31, 2023 Using: (In Thousands of Dollars) Carrying Quoted Prices in Significant Other Significant Financial Assets Individually evaluated loans Commercial real estate Non-owner occupied $ 3,518 $ 0 $ 0 $ 3,518 Commercial Commercial and industrial $ 1,220 $ 0 $ 0 $ 1,220 1–4 family residential 52 0 0 52 Fair Value Measurements at December 31, 2022 Using: (In Thousands of Dollars) Carrying Quoted Prices in Significant Other 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 Collateral dependent loans were individually evaluated under ASC 326 for the periods ending March 31, 2023 and December 31, 2022. Collateral dependent loans had a principal balance of $ 6.1 million with a valuation allowance of $ 1.3 million at March 31, 2023. Collateral dependent loans had a principal balance of $ 1.6 million with a valuation allowance of $ 372 thousand at December 31, 2022. For the period ending March 31, 2023, the fair value of the collateral dependent commercial real estate relationship are valued by independent external appraisals. These external appraisals are prepared using the sales comparison approach and income approach valuation techniques. The commercial relationships are valued by the quoted price of the collateral. Management makes subsequent unobservable adjustments on both the appraisals for the commercial real estate and the quoted price for the commercial collateral dependent loans. 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. Collateral dependent loans other than commercial real estate and other real estate owned are not considered material. 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 the periods ended March 31, 2023 and December 31, 2022: March 31, 2023 Fair value Valuation Unobservable Input(s) Range Individually evaluated loans Commercial real estate $ 3,518 Sales Comparison Adjustment for differences between comparable sales ( 66.12 %) - 40.28 % 15.88 % Commercial 1,220 Quoted price for collateral Offer Price 49.30 % Residential 52 Sales comparison Adjustment for differences between comparable sales ( 13.77 %) - ( 5.68 %) 13.77 %) December 31, 2022 Fair value Valuation Unobservable Input(s) Range Individually evaluated 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 %) The carrying amounts and estimated fair values of financial instruments not previously disclosed at March 31, 2023 and December 31, 2022 are as follows: Fair Value Measurements at March 31, 2023 Using: (In Thousands of Dollars) Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 128,001 $ 30,509 $ 97,492 $ 0 $ 128,001 Regulatory stock 23,915 n/a n/a n/a n/a Loans, net 3,116,328 0 0 2,974,685 2,974,685 Financial liabilities Deposits 4,396,160 3,714,229 685,950 0 4,400,179 Short-term borrowings 204,000 0 204,000 0 204,000 Long-term borrowings 88,324 0 71,802 0 71,802 Fair Value Measurements at December 31, 2022 Using: (In Thousands of Dollars) Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 75,551 $ 21,395 $ 54,156 $ 0 $ 75,551 Regulatory stock 18,200 n/a n/a n/a n/a 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

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets: Goodwill associated with the Company’s purchases of Emlenton in January 2023, Champion Insurance in July 2022 and other past acquisitions totaled $ 167.9 million at March 31, 2023 and $ 94.6 million at December 31, 2022. Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value, which is determined through an 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 market approach method. Results of the assessment as of September 30, 2022, indicated no goodwill impairment. The Company will continue to monitor its goodwill for possible impairment. Acquired Intangible Assets Acquired intangible assets were as follows: March 31, 2023 December 31, 2022 (In Thousands of Dollars) Gross Carrying Accumulated Gross Carrying Accumulated Amortized intangible assets: Customer relationship intangibles $ 7,210 $ ( 6,833 ) $ 7,210 $ ( 6,793 ) Non-compete contracts 457 ( 404 ) 457 ( 401 ) Trade name 1,126 ( 417 ) 1,126 ( 409 ) Core deposit intangible 32,115 ( 7,888 ) 12,866 ( 7,030 ) Total $ 40,908 $ ( 15,542 ) $ 21,659 $ ( 14,633 ) Aggregate amortization expense was $ 909 thousand for the three month period ended March 31, 2023 and $ 420 thousand for the three month period ended March 31, 2022. Estimated amortization expense for each of the next five periods and thereafter: 2023 (9 months) $ 2,313 2024 2,872 2025 2,806 2026 2,710 2027 2,596 Thereafter 12,069 Total $ 25,366

Leases

Leases	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Leases	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 18.3 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 December of 2023 . The right of use asset and lease liability were $ 9.4 million and $ 9.8 million as of March 31, 2023, respectively, and $ 8.4 million and $ 8.8 million at December 31, 2022, respectively. The right of use asset is included in premises and equipment, net and the lease liability is presented in other liabilities on the balance sheet. Lease payments made for the three month periods ended March 31, 2023 and 2022, were $ 381 thousand and $ 237 thousand, respectively. Interest expense and amortization expense on finance leases for the three month period ended March 31, 2023, was $ 70 thousand and $ 270 thousand, respectively. Interest expense and amortization expense on finance leases for the three month period ended March 31, 2022, was $ 38 thousand and $ 166 thousand, respectively. The weighted average remaining lease term for all financing leases was 12.04 years and 5.13 years for all operating leases as of March 31, 2023. The weighted-average discount rate for financing leases was 3.11 % and 3.02 % for operating leases as of March 31, 2023. On January 1, 2023, the Company performed a valuation of Emlenton's leases to determine an initial right of use asset (ROU asset) and lease liability in connection with the Merger. The Company recorded an initial ROU asset and lease liability of $ 1.3 million for these leases. Maturities of lease liabilities are as follows as of March 31, 2023: 2023 (9 months) $ 1,028 2024 1,176 2025 1,092 2026 975 2027 898 Thereafter 6,575 Total Payments 11,744 Less: Imputed Interest ( 1,952 ) Total $ 9,792

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	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 $ 80.0 million and fair value of $ 4.5 million in other assets and $ 4.5 million in other liabilities at March 31, 2023. At December 31, 2022, the Company had interest rate swaps associated with commercial loans with and a notional value of $ 71.9 million and fair value of $ 5.5 million in other assets and $ 5.5 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 three month period ended March 31, 2023 and 2022. 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 $ 8.8 million of interest rate lock commitments at March 31, 2023 and $ 4.9 million of interest rate lock commitments at December 31, 2022. 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 $ 5.5 million of forward sales of mortgage backed securities at March 31, 2023 and $ 4.3 million of forward sales of mortgage backed securities at December 31, 2022. There were $ 390 thousand of forward commitments for the future delivery of residential mortgages at March 31, 2023 and no forward commitments for the future delivery of residential mortgage loans at December 31, 2022. banking income . For the quarters ended March 31, 2023 and March 31, 2022, gains of $ 109 thousand and losses of $ 286 thousand, respectively, were included in mortgage banking income for the interest rate lock commitments. Losses of $ 87 thousand were included in mortgage banking income for the three months ended March 31, 2023 for the forward sales of mortgage backed securities. The Company did no t enter into the forward sales of mortgage backed securities in the three months ended March 31, 2022.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share: The computation of basic and diluted earnings per share is shown in the following table: Three Months Ended 2023 2022 Basic EPS Net income (In thousands of dollars) $ 7,075 $ 15,844 Weighted average shares outstanding 37,823,628 33,820,485 Basic earnings per share $ 0.19 $ 0.47 Diluted EPS Net income (In thousands of dollars) $ 7,075 $ 15,844 Weighted average shares outstanding for basic earnings per share 37,823,628 33,820,485 Dilutive effect of restricted stock awards 109,571 116,453 Weighted average shares for diluted earnings per share 37,933,199 33,936,938 Diluted earnings per share $ 0.19 $ 0.47 There were 152,402 and 132,492 restricted stock awards that were considered anti-dilutive for the three month periods ended March 31, 2023 and 2022, respectively.

Stock Based Compensation

Stock Based Compensation	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock Based Compensation	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 30,688 service time based share awards and 102,750 performance based share awards granted under the 2022 Plan during the three month period ended March 31, 2023, 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, 2025. As of March 31, 2023, 810,062 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 $ 615 thousand and $ 365 thousand for the three month periods ended March 31, 2023 and 2022, respectively. As of March 31, 2023, there was $ 4.4 million of total unrecognized compensation expense related to the nonvested shares granted under the Plan. The remaining cost is expected to be recognized over 2.9 years. The following is the activity under the Plans during the three month period ended March 31, 2023. Maximum Weighted Date Maximum Weighted Date Beginning balance - non-vested shares 193,015 $ 16.69 137,369 $ 15.85 Granted 30,688 14.21 102,750 14.16 Vested ( 12,740 ) 14.03 ( 30,635 ) 14.35 Forfeited ( 1,541 ) 17.64 0 0.00 Ending balance - non-vested shares 209,422 $ 16.34 209,484 $ 15.01 The following is the activity under the Plans during the three month period ended March 31, 2022. Maximum Weighted Date Maximum Weighted Date Beginning balance - non-vested shares 99,564 $ 16.13 158,988 $ 14.40 Granted 75,768 17.69 56,724 17.25 Vested ( 15,771 ) 17.29 ( 65,481 ) 17.48 Forfeited 0 0.00 ( 12,862 ) 15 Ending balance - non-vested shares 159,561 $ 17.13 137,369 $ 15.85 The 43,375 shares that vested during the three month period ended March 31, 2023 had a weighted average fair value of $ 14.25 per share.

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2023
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss): The following tables represent the details of other comprehensive loss for the three month periods ended March 31, 2023 and 2022. Three Months Ended March 31, 2023 (In Thousands of Dollars) Pre-tax Tax After-Tax Unrealized holding gains on available-for-sale securities during the period $ 42,900 $ ( 9,009 ) $ 33,891 Reclassification adjustment for gains included in net income (1) ( 120 ) 25 ( 95 ) Net unrealized gains on available-for-sale securities $ 42,780 $ ( 8,984 ) $ 33,796 Change in funded status of post-retirement health plan 0 0 0 Net other comprehensive income $ 42,780 $ ( 8,984 ) $ 33,796 Three Months Ended March 31, 2022 (In Thousands of Dollars) Pre-tax Tax After-Tax Unrealized holding losses on available-for-sale securities during the period $ ( 112,398 ) $ 23,605 $ ( 88,793 ) Reclassification adjustment for gains included in net income (1) 0 0 0 Net unrealized gains on available-for-sale securities $ ( 112,398 ) $ 23,605 $ ( 88,793 ) Change in funded status of post-retirement health plan ( 2 ) 0 ( 2 ) Net other comprehensive loss $ ( 112,400 ) $ 23,605 $ ( 88,795 ) (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.

Regulatory Capital Matters

Regulatory Capital Matters	3 Months Ended
	Mar. 31, 2023
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Regulatory Capital Matters	Regulatory Capital 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 March 31, 2023, 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. 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 March 31, 2023 and December 31, 2022, 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. Actual and required capital amounts and ratios, which do not include the capital conservation buffer, are presented below at March 31, 2023 and December 31, 2022: Actual Requirement For Capital To be Well Capitalized Amount Ratio Amount Ratio Amount Ratio March 31, 2023 Common equity tier 1 capital ratio Consolidated $ 364,117 10.04 % $ 163,180 4.5 % N/A N/A Bank 384,941 10.64 % 162,842 4.5 % 235,216 6.5 % Total risk based capital ratio Consolidated 493,128 13.60 % 290,098 8.0 % N/A N/A Bank 420,952 11.63 % 289,497 8.0 % 361,871 10.0 % Tier 1 risk based capital ratio Consolidated 382,117 10.54 % 217,573 6.0 % N/A N/A Bank 384,941 10.64 % 217,123 6.0 % 289,497 8.0 % Tier 1 leverage ratio Consolidated 382,117 7.43 % 205,801 4.0 % N/A N/A Bank 384,941 7.52 % 204,739 4.0 % 255,924 5.0 % December 31, 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 1 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 1 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 %

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Segment Information	Segment Information: The reportable segments are determined by the products and services offered, primarily distinguished between banking and trust. These 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. All operations are domestic. Significant segment totals are reconciled to the financial statements as follows: (In Thousands of Dollars) Trust Bank Eliminations Consolidated March 31, 2023 Goodwill and other intangibles $ 5,724 $ 191,812 $ ( 4,263 ) $ 193,273 Total assets $ 15,146 $ 5,087,064 $ 7,676 $ 5,109,886 (In Thousands of Dollars) Trust Bank Eliminations Consolidated December 31, 2022 Goodwill and other intangibles $ 5,739 $ 100,190 $ ( 4,263 ) $ 101,666 Total assets $ 14,383 $ 4,064,112 $ 3,705 $ 4,082,200 (In Thousands of Dollars) Trust Bank Eliminations Consolidated For Three Months Ended March 31, 2023 Net interest income $ 57 $ 37,508 $ ( 955 ) $ 36,610 Provision for credit losses and unfunded loans 0 8,599 0 8,599 Service fees, security gains and other noninterest income 2,900 7,756 ( 231 ) 10,425 Noninterest expense 1,643 26,535 645 28,823 Amortization and depreciation expense 23 1,762 114 1,899 Income before taxes 1,291 8,368 ( 1,945 ) 7,714 Income taxes 271 847 ( 479 ) 639 Net income $ 1,020 $ 7,521 $ ( 1,466 ) $ 7,075 (In Thousands of Dollars) Trust Bank Eliminations Consolidated For Three Months Ended March 31, 2022 Net interest income $ 34 $ 31,993 $ ( 785 ) $ 31,242 Provision for credit losses and unfunded loans 0 ( 358 ) 0 ( 358 ) Service fees, security gains and other noninterest income 9,198 8,741 ( 241 ) 17,698 Noninterest expense 1,769 27,442 83 29,294 Amortization and depreciation expense 28 1,134 0 1,162 Income before taxes 7,435 12,516 ( 1,109 ) 18,842 Income taxes 1,562 1,734 ( 298 ) 2,998 Net income $ 5,873 $ 10,782 $ ( 811 ) $ 15,844 The Bank segment includes Farmers National Insurance and Farmers of Canfield Investment Co.

Short-term Borrowings

Short-term Borrowings	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Short-term Borrowings	Short-term borrowings: The Bank had short-term advances from the Federal Home Loan Bank ("FHLB") at March 31, 2023 of $ 204.0 million. The interest rate on these borrowings was 4.86 % at March 31, 2023. The Bank had $ 95.0 million of short-term advances from the FHLB at December 31, 2022, and the interest rate on these borrowings was 4.38 %. The Bank has access to lines of credit amounting to $ 35.0 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 March 31, 2023 or at December 31, 2022. Farmers has two unsecured revolving lines of credit for $ 6.5 million. These lines can be renewed annually. The lines have interest rates of prime with floors of 3.5 % and 4.5 %. There were no outstanding balances on either of these two lines at March 31, 2023 or at December 31, 2022.

Long-Term Borrowings

Long-Term Borrowings	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Long-term Borrowings	Long-term borrowings: There were no long-term advances from the FHLB at March 31, 2023 or at December 31, 2022. The Bank’s 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 March 31, 2023 and December 31, 2022, respectively. Based on this collateral, the Bank is eligible to borrow an additional $ 656.1 million at March 31, 2023. 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 March 31, 2023 was 6.32 % and at December 31, 2022 was 6.22 %. 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 1.80 % over the 3-month LIBOR rate. The rate at March 31, 2023 was 6.67 % and at December 31, 2022 was 6.57 %. 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 1.70 % over the 3-month LIBOR rate. The rate at March 31, 2023 was 6.57 % and at December 31, 2022 was 6.47 %. 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. March 31, 2023 December 31, 2022 Amount Amount TSEO Statutory Trust I $ 2,485 $ 2,472 Maple Leaf Financial Statutory Trust II 7,573 7,517 Cortland Statutory Trust I 4,340 4,327 Total junior subordinated debentures owed to unconsolidated subsidiary trusts $ 14,398 $ 14,316 Subordinated Debentures $ 73,926 $ 73,895 Total long-term borrowings $ 88,324 $ 88,211

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation: Farmers National Banc Corp. (“Company” or "Farmers") is a Financial Holding Company registered under the Bank Holding Company Act of 1956, as amended. The Company provides full banking services through its nationally chartered subsidiary, The Farmers National Bank of Canfield (“Bank”). The consolidated financial statements also include the accounts of the Bank’s subsidiaries; Farmers National Insurance, LLC (“Insurance”) and Farmers of Canfield Investment Co. (“Investments”). The Company provides trust and retirement consulting services through its subsidiary, Farmers Trust Company (“Trust”), and insurance services through the Bank’s subsidiary, Insurance. Farmers National Captive, Inc. (“Captive”) is a wholly-owned insurance subsidiary of the Company that provides property and casualty insurance coverage to the Company and its subsidiaries. The Captive pools resources with eleven similar insurance company subsidiaries of financial institutions to spread a limited amount of risk among themselves and to provide insurance where not currently available or economically feasible in today’s insurance market place. The consolidated financial statements include the accounts of the Company, the Bank and its subsidiaries, along with the Trust and Captive. All significant intercompany balances and transactions have been eliminated in the consolidation.
Basis of Presentation	Basis of Presentation: The unaudited consolidated condensed financial statements have been prepared in conformity with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. The financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s 2022 Annual Report to Shareholders included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 (“2022 Form 10-K”). The interim consolidated financial statements include all adjustments (consisting of only normal recurring items) that, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of operations for the interim periods disclosed herein are not necessarily indicative of the results that may be expected for a full year. Certain items included in the prior period financial statements were reclassified to conform to the current period presentation. There was no effect on net income or total stockholders’ equity.
Estimates	Estimates: The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Segments	Segments: The Company provides a broad range of financial services to individuals and companies in northeastern Ohio and western Pennsylvania. Operations are managed and financial performance is primarily aggregated and reported in two lines of business, the Bank segment and the Trust segment.
Equity	Equity: There are 50,000,000 shares authorized and available for issuance as of March 31, 2023. Outstanding shares at March 31, 2023 were 37,439,395 .
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 components of stockholders’ equity, net of tax effect.
New Accounting Standard	New Accounting Standard: On March 31, 2022, FASB issued ASU 2022-02, which eliminates the troubled debt restructuring (“TDR”), accounting model for creditors that have adopted Topic 326, Financial Instruments – Credit Losses. 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 to borrowers experiencing financial difficulty. 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. The Company has adopted ASU 2022-02 effective on January 1, 2023. The adoption of this standard did not 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 was effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The adoption of this standard did not 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 does not apply to any contract modifications that was made after 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.

Business Combinations (Tables)

Business Combinations (Tables)	3 Months Ended
	Mar. 31, 2023
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. (In thousands of dollars except per share results) For Three Months Net interest income $ 41,347 Provision for credit losses 7,255 Noninterest income 18,705 Noninterest expense 41,413 Income before income taxes 11,384 Income tax expense 2,286 Net income $ 9,098 Basic earnings per share $ 0.24 Diluted earnings per share $ 0.24
Emclaire Financial Corp
Summary of Consideration Paid and Amounts of Assets Acquired and Liabilities Assumed	The following table summarizes the consideration paid for Emclaire and the amounts of the assets acquired and liabilities assumed on the closing date of the acquisition. (In Thousands of Dollars) Consideration Cash $ 33,440 Stock 59,202 Fair value of total consideration transferred $ 92,642 Fair value of assets acquired Cash and cash equivalents $ 20,265 Securities available for sale 126,970 Other investments 7,795 Loans, net 740,659 Premises and equipment 16,103 Bank owned life insurance 22,485 Core deposit intangible 19,249 Current and deferred taxes 17,246 Other assets 6,387 Total assets acquired 977,159 Fair value of liabilities assumed Deposits 875,813 Short-term borrowings 75,000 Accrued interest payable and other liabilities 7,104 Total liabilities 957,917 Net assets acquired $ 19,242 Goodwill created 73,400 Total net assets acquired $ 92,642 The fair value of net assets acquired includes fair value adjustments to certain receivables that were considered performing as of the acquisition date. The fair value adjustments were determined using the income method, discounted cash flow approach. However, the Company believes that all contractual cash flows related to these financial instruments will be collected. As such, these receivables were not considered purchase credit deteriorated ("PCD") at the acquisition date and were not subject to the guidance relating to PCD loans. Receivables acquired that were not subject to these requirements had a fair value and gross contractual amounts receivable of $ 714.4 million and $ 764.8 million on the date of acquisition. The fair value of purchased financial assets that were classified as PCD loans are discussed in the loan footnote.

Securities (Tables)

Securities (Tables)	3 Months Ended
	Mar. 31, 2023
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 investment securities portfolio at March 31, 2023 and December 31, 2022 and the corresponding amounts of unrealized gains and losses recognized in accumulated other comprehensive income (loss): Gross Gross Amortized Unrealized Unrealized (In Thousands of Dollars) Cost Gains Losses Fair Value March 31, 2023 U.S. Treasury and U.S. government sponsored entities $ 154,879 $ 194 $ ( 17,900 ) $ 137,173 State and political subdivisions 650,520 2,751 ( 98,022 ) 555,249 Corporate bonds 18,726 234 ( 275 ) 18,685 Mortgage-backed securities 666,828 73 ( 106,256 ) 560,645 Collateralized mortgage obligations 84,559 619 ( 4,771 ) 80,407 Small Business Administration 3,600 0 ( 310 ) 3,290 Totals $ 1,579,112 $ 3,871 $ ( 227,534 ) $ 1,355,449 Gross Gross Amortized Unrealized Unrealized (In Thousands of Dollars) Cost Gains Losses Fair Value December 31, 2022 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
Amortized Cost and Fair Value of the Debt Securities Maturity	The amortized cost and fair value of the debt securities portfolio are shown in the table below 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. March 31, 2023 (In Thousands of Dollars) Amortized Cost Fair Value Maturity Within one year $ 585 $ 583 One to five years 39,428 37,225 Five to ten years 171,931 155,027 Beyond ten years 612,181 518,272 Mortgage-backed, collateralized mortgage obligations and Small Business Administration securities 754,987 644,342 Total $ 1,579,112 $ 1,355,449
Available for Sale Investment Securities with Unrealized Losses	The following table summarizes the available for sale investment securities with unrealized losses at March 31, 2023 and December 31, 2022, aggregated by major security type and length of time in a continuous unrealized loss position. Less than 12 Months 12 Months or Longer Total Fair Unrealized Fair Unrealized Fair Unrealized (In Thousands of Dollars) Value Loss Value Loss Value Loss March 31, 2023 U.S. Treasury and U.S. government sponsored entities $ 0 $ 0 $ 131,976 $ ( 17,900 ) $ 131,976 $ ( 17,900 ) State and political subdivisions 31,898 ( 744 ) 440,668 ( 97,278 ) 472,566 ( 98,022 ) Corporate bonds 985 ( 12 ) 4,114 ( 263 ) 5,099 ( 275 ) Mortgage-backed securities 81 ( 1 ) 555,585 ( 106,255 ) 555,666 ( 106,256 ) Collateralized mortgage obligations 2,800 ( 70 ) 45,562 ( 4,701 ) 48,362 ( 4,771 ) Small Business Administration 0 0 3,290 ( 310 ) 3,290 ( 310 ) Total temporarily impaired $ 35,764 $ ( 827 ) $ 1,181,195 $ ( 226,707 ) $ 1,216,959 $ ( 227,534 ) Less than 12 Months 12 Months or Longer Total Fair Unrealized Fair Unrealized Fair Unrealized (In Thousands of Dollars) Value Loss Value Loss Value Loss December 31, 2022 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 )

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
Schedule of Loan Balances	Loan balances were as follows: (In Thousands of Dollars) March 31, 2023 December 31, 2022 Commercial real estate Owner occupied $ 352,148 $ 330,768 Non-owner occupied 690,183 563,652 Farmland 190,284 188,850 Other 244,499 133,630 Commercial Commercial and industrial 361,845 293,643 Agricultural 54,654 58,087 Residential real estate 1-4 family residential 853,074 475,791 Home equity lines of credit 137,319 132,179 Consumer Indirect 204,239 197,125 Direct 48,534 16,421 Other 7,823 7,714 Total loans $ 3,144,602 $ 2,397,860 Net deferred loan costs 7,737 6,890 Allowance for credit losses ( 36,011 ) ( 26,978 ) Net loans $ 3,116,328 $ 2,377,772
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 the three month periods ended March 31, 2023 and 2022: Three Months Ended March 31, 2023 (In Thousands of Dollars) Commercial Commercial Residential Consumer Total Allowance for credit losses Beginning balance $ 14,840 $ 4,186 $ 4,374 $ 3,578 $ 26,978 PCD ACL on loans acquired 850 138 11 0 999 Provision for credit losses 4,128 1,044 2,398 735 8,305 Loans charged off 0 ( 143 ) ( 83 ) ( 243 ) ( 469 ) Recoveries 1 5 32 160 198 Total ending allowance balance $ 19,819 $ 5,230 $ 6,732 $ 4,230 $ 36,011 Three Months Ended March 31, 2022 (In Thousands of Dollars) Commercial Commercial Residential Consumer Total Allowance for credit losses Beginning balance $ 15,879 $ 4,949 $ 4,870 $ 3,688 $ 29,386 (Credit) Provision for credit losses ( 672 ) 271 ( 146 ) ( 383 ) ( 930 ) Loans charged off 0 ( 1,359 ) ( 34 ) ( 197 ) ( 1,590 ) Recoveries 0 6 12 131 149 Total ending allowance balance $ 15,207 $ 3,867 $ 4,702 $ 3,239 $ 27,015
Schedule of Investment in Nonaccrual and Loans Past Due 90 Days or More Still on Accrual by Class of Loans	The following tables present the amortized cost basis of loans on nonaccrual status and loans past due over 89 days still accruing as of March 31, 2023: (In Thousands of Dollars) Nonaccrual with no allowance for credit loss Nonaccrual Loans past due over 89 days still accruing March 31, 2023 Commercial real estate Owner occupied $ 688 $ 464 $ 0 Non-owner occupied 1,941 4,116 0 Farmland 2,109 15 0 Other 0 25 0 Commercial Commercial and industrial 154 3,133 0 Agricultural 234 308 0 Residential real estate 1-4 family residential 484 2,294 711 Home equity lines of credit 286 258 170 Consumer Indirect 14 320 57 Direct 65 105 5 Other 0 3 0 Total loans $ 5,975 $ 11,041 $ 943 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 March 31, 2023 and December 31, 2022: December 31, 2022 (In Thousands of Dollars) Nonaccrual Loans Past Commercial real estate Owner occupied $ 993 $ 0 Non-owner occupied 3,031 0 Farmland 2,183 0 Other 33 0 Commercial Commercial and industrial 3,840 50 Agricultural 299 0 Residential real estate 1-4 family residential 2,703 310 Home equity lines of credit 735 58 Consumer Indirect 313 62 Direct 179 12 Other 2 0 Total loans $ 14,311 $ 492
Schedule of Investment in Past Due Loans	The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of March 31, 2023: (In Thousands of Dollars) Real Estate Business Assets Vehicles Cash March 31, 2023 Commercial real estate Owner occupied $ 809 $ 0 $ 0 $ 0 Non-owner occupied 5,999 0 0 0 Farmland 2,109 0 0 0 Other 0 0 0 0 Commercial Commercial and industrial 0 2,162 0 0 Agricultural 0 235 0 0 Residential real estate 1-4 family residential 1,522 0 0 0 Home equity lines of credit 344 0 0 0 Consumer Indirect 0 0 57 0 Direct 0 0 26 66 Other 0 0 0 0 Total loans $ 10,783 $ 2,397 $ 83 $ 66 The following tables present the aging of the recorded investment in past due loans as of March 31, 2023 and December 31, 2022 by class of loans. (In Thousands of Dollars) 30-59 60-89 90 Days or Total Past Loans Not Total March 31, 2023 Commercial real estate Owner occupied $ 12 $ 0 $ 1,152 $ 1,164 $ 350,692 $ 351,856 Non-owner occupied 0 0 6,057 6,057 683,559 689,616 Farmland 149 0 2,124 2,273 187,755 190,028 Other 0 0 25 25 244,185 244,210 Commercial Commercial and industrial 402 157 3,287 3,846 359,015 362,861 Agricultural 261 29 542 832 54,399 55,231 Residential real estate 1-4 family residential 7,156 554 3,489 11,199 841,496 852,695 Home equity lines of credit 395 86 714 1,195 136,155 137,350 Consumer Indirect 802 94 391 1,287 210,817 212,104 Direct 103 12 175 290 48,275 48,565 Other 0 7 3 10 7,813 7,823 Total loans $ 9,280 $ 939 $ 17,959 $ 28,178 $ 3,124,161 $ 3,152,339 (In Thousands of Dollars) 30-59 60-89 90 Days or Total Past Loans Not Total December 31, 2022 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

Loan Restructurings (Tables)

Loan Restructurings (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of Amortized Cost Basis for Loans Restructured	The following table shows the amortized cost basis for the loans restructured during the three months ended March 31, 2023 to borrowers experiencing financial difficulty, disaggregrated by class of financing receivables: Three Months Ended March 31, 2023 Restructured Loans (In Thousands of Dollars) Number of Contracts Amortized Cost Basis % of Total class of Financing receivable Commercial Commercial and industrial 1 $ 50 0.01 % Total accruing restructured loans 1 $ 50 0.01 % Nonaccrual restructured loans Total nonaccrual restructured loans 0 $ 0 0.00 % Total restructured loans 1 $ 50 0.01 %
Schedule of Performance of Loans that Modified	The following table depicts the performance of loans that have been modified in the three months ended March 31, 2023: Three Months Ended March 31, 2023 Payment status (Amortized cost Basis) (In Thousands of Dollars) Current 30-89 Days past due 90+ Days past due Commercial Commercial and industrial $ 50 $ 0 $ 0 Total accruing restructured loans $ 50 $ 0 $ 0 Nonaccrual restructured loans Total nonaccrual restructured loans $ 0 $ 0 $ 0 Total restructured loans $ 50 $ 0 $ 0

Credit Quality Indicators (Tabl

Credit Quality Indicators (Tables)	3 Months Ended
	Mar. 31, 2023
Risks and Uncertainties [Abstract]
Risk Category of Loans by Class of Loans	As of March 31, 2023 and December 31, 2022, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows: (In Thousands of Dollars) Pass Special Sub Total March 31, 2023 Commercial real estate Owner occupied $ 341,657 $ 5,592 $ 4,607 $ 351,856 Non-owner occupied 640,732 21,939 26,945 689,616 Farmland 187,365 0 2,663 190,028 Other 243,974 0 236 244,210 Commercial Commercial and industrial 347,302 3,925 11,634 362,861 Agricultural 54,553 100 578 55,231 Total loans $ 1,815,583 $ 31,556 $ 46,663 $ 1,893,802 (In Thousands of Dollars) Pass Special Sub Total December 31, 2022 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
Investment in Residential, Consumer and Indirect Auto Loans Based on Payment Activity	The following tables present the recorded investment in residential, consumer indirect and direct auto loans based on payment activity as of March 31, 2023 and December 31, 2022. Nonperforming loans are loans past due 90 days or more and still accruing interest and nonaccrual loans. Residential Real Estate Consumer (In Thousands of Dollars) 1-4 Family Home Indirect Direct Other March 31, 2023 Performing $ 849,206 $ 136,636 $ 211,713 $ 48,390 $ 7,820 Nonperforming 3,489 714 391 175 3 Total loans $ 852,695 $ 137,350 $ 212,104 $ 48,565 $ 7,823 Residential Real Estate Consumer (In Thousands of Dollars) 1-4 Family Home Indirect Direct Other December 31, 2022 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
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 March 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Total Commercial real estate Risk Rating Pass $ 14,279 $ 252,740 $ 232,382 $ 155,030 $ 155,914 $ 401,917 $ 14,101 $ 1,226,363 Special mention 0 0 697 6,268 8,591 11,975 0 27,531 Substandard 0 0 1,730 3,923 2,122 22,889 1,124 31,788 Total commercial real estate loans $ 14,279 $ 252,740 $ 234,809 $ 165,221 $ 166,627 $ 436,781 $ 15,225 $ 1,285,682 Commercial real estate current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and industrial Risk Rating Pass $ 41,198 $ 103,483 $ 52,217 $ 31,599 $ 15,403 $ 32,456 $ 70,946 $ 347,302 Special mention 0 191 495 42 1,049 0 2,148 3,925 Substandard 240 3,688 1,307 826 379 1,244 3,950 11,634 Total commercial loans $ 41,438 $ 107,362 $ 54,019 $ 32,467 $ 16,831 $ 33,700 $ 77,044 $ 362,861 Commercial and industrial current period gross write-offs $ 0 $ 0 $ 51 $ 11 $ 11 $ 50 $ 0 $ 123 Agricultural Risk Rating Pass $ 7,709 $ 54,064 $ 34,009 $ 42,707 $ 22,740 $ 65,852 $ 14,837 $ 241,918 Special mention 0 0 0 0 0 0 100 100 Substandard 0 67 413 225 66 2,441 29 3,241 Total agricultural loans $ 7,709 $ 54,131 $ 34,422 $ 42,932 $ 22,806 $ 68,293 $ 14,966 $ 245,259 Agricultural current period gross write-offs $ 0 $ 15 $ 5 $ 0 $ 0 $ 0 $ 0 $ 20 Residential real estate Risk Rating Pass $ 13,307 $ 175,165 $ 172,632 $ 144,525 $ 52,795 $ 280,084 $ 3,936 $ 842,444 Special mention 0 0 0 69 116 164 0 349 Substandard 0 0 500 401 384 8,617 0 9,902 Total residential real estate loans $ 13,307 $ 175,165 $ 173,132 $ 144,995 $ 53,295 $ 288,865 $ 3,936 $ 852,695 Residential real estate current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 71 $ 0 $ 71 Home equity lines of credit Risk Rating Pass $ 0 $ 0 $ 10 $ 0 $ 0 $ 1,936 $ 133,138 $ 135,084 Special mention 0 0 0 0 0 0 38 38 Substandard 0 27 13 67 20 1,977 124 2,228 Total home equity lines of credit $ 0 $ 27 $ 23 $ 67 $ 20 $ 3,913 $ 133,300 $ 137,350 Home equity lines of credit current period gross write-offs $ 0 $ 0 $ 0 $ 8 $ 0 $ 4 $ 0 $ 12 Consumer Risk Rating Pass $ 24,461 $ 94,067 $ 43,905 $ 29,836 $ 18,788 $ 48,765 $ 7,683 $ 267,505 Substandard 0 134 101 257 223 272 0 987 Total consumer loans $ 24,461 $ 94,201 $ 44,006 $ 30,093 $ 19,011 $ 49,037 $ 7,683 $ 268,492 Consumer current period gross write-offs $ 0 $ 73 $ 39 $ 63 $ 8 $ 27 $ 33 $ 243 Term Loans Amortized Cost Basis by Origination Year As of December 31, 2022 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 the first three months of 2023. 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 Par Value of Purchased Loans	2023 Par value of acquired loans at acquisition $ 797,616 Net purchase discount ( 55,958 ) Allowance for credit losses of PCD loans ( 999 ) Purchase price of loans at acquisition $ 740,659
Schedule of Outstanding Balance and Related Allowance on Loans	The outstanding balance at March 31, 2023 and related allowance on PCD loans is as follows: Loan Balance ACL Balance Commercial real estate Owner Occupied $ 1,662 $ 29 Non-owner Occupied 41,108 1,068 Farmland 15 0 Commercial Commercial and industrial 2,802 145 Agricultural 149 10 Residential real estate 1-4 family residential 1,448 9 Home equity lines of credit 3 0 Total $ 47,187 $ 1,261

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	3 Months Ended
	Mar. 31, 2023
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. The following table presents the Company’s noninterest income by revenue stream and reportable segment, net of eliminations, for the three months ended March 31, 2023 and 2022. (In Thousands of Dollars) Trust Bank Totals For Three Months Ended March 31, 2023 Service charges on deposit accounts $ 0 $ 1,432 $ 1,432 Debit card and EFT fees 0 1,789 1,789 Trust fees 2,587 0 2,587 Insurance agency commissions 0 1,456 1,456 Retirement plan consulting fees 307 0 307 Investment commissions 0 393 393 Other (outside the scope of ASC 606) 0 2,461 2,461 Total noninterest income $ 2,894 $ 7,531 $ 10,425 (In Thousands of Dollars) Trust Bank Totals For Three Months Ended March 31, 2022 Service charges on deposit accounts $ 0 $ 1,145 $ 1,145 Debit card and EFT fees 0 1,416 1,416 Trust fees 2,519 0 2,519 Insurance agency commissions 0 1,047 1,047 Retirement plan consulting fees 397 0 397 Investment commissions 0 694 694 Other (outside the scope of ASC 606) 0 10,480 10,480 Total noninterest income $ 2,916 $ 14,782 $ 17,698

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 Using: (In Thousands of Dollars) Carrying Quoted Prices in Identical Assets Significant Other Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 137,173 $ 0 $ 137,173 $ 0 State and political subdivisions 555,249 0 555,249 0 Corporate bonds 18,685 0 17,070 1,615 Mortgage-backed securities-residential 560,645 0 560,644 1 Collateralized mortgage obligations 80,407 0 80,407 0 Small Business Administration 3,290 0 3,290 0 Equity securities Equity securities at fair value 202 202 0 0 Other investments measured at net asset value 15,552 n/a n/a n/a Total investment securities $ 1,371,203 $ 202 $ 1,353,833 $ 1,616 Loans held for sale 1,703 0 1,703 0 Interest rate swaps $ 4,461 $ 0 $ 4,461 $ 0 Financial Liabilities Interest rate swaps $ 4,461 $ 0 $ 4,461 $ 0 Mortgage banking derivative - liability 56 0 56 0 Fair Value Measurements at December 31, 2022 Using: (In Thousands of Dollars) Carrying Quoted Prices in Significant Other 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 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 Loans held for sale $ 858 $ 858 Interest rate swaps $ 5,503 $ 0 $ 5,503 $ 0 Mortgage banking derivative -asset $ 31 $ 0 $ 31 $ 0 Financial Liabilities I nterest rate swaps $ 5,503 $ 0 $ 5,503 $ 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): Three Months ended (In Thousands of Dollars) 2023 2022 Beginning Balance $ 1 $ 3 Transfers between levels 0 0 Acquired and/or purchased 1,615 0 Repayments, calls and maturities 0 ( 1 ) Ending Balance $ 1,616 $ 2
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 March 31, 2023 Using: (In Thousands of Dollars) Carrying Quoted Prices in Significant Other Significant Financial Assets Individually evaluated loans Commercial real estate Non-owner occupied $ 3,518 $ 0 $ 0 $ 3,518 Commercial Commercial and industrial $ 1,220 $ 0 $ 0 $ 1,220 1–4 family residential 52 0 0 52 Fair Value Measurements at December 31, 2022 Using: (In Thousands of Dollars) Carrying Quoted Prices in Significant Other 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 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 the periods ended March 31, 2023 and December 31, 2022: March 31, 2023 Fair value Valuation Unobservable Input(s) Range Individually evaluated loans Commercial real estate $ 3,518 Sales Comparison Adjustment for differences between comparable sales ( 66.12 %) - 40.28 % 15.88 % Commercial 1,220 Quoted price for collateral Offer Price 49.30 % Residential 52 Sales comparison Adjustment for differences between comparable sales ( 13.77 %) - ( 5.68 %) 13.77 %) December 31, 2022 Fair value Valuation Unobservable Input(s) Range Individually evaluated 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 %)
Carrying Amounts and Estimated Fair Values of Financial Instruments	The carrying amounts and estimated fair values of financial instruments not previously disclosed at March 31, 2023 and December 31, 2022 are as follows: Fair Value Measurements at March 31, 2023 Using: (In Thousands of Dollars) Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 128,001 $ 30,509 $ 97,492 $ 0 $ 128,001 Regulatory stock 23,915 n/a n/a n/a n/a Loans, net 3,116,328 0 0 2,974,685 2,974,685 Financial liabilities Deposits 4,396,160 3,714,229 685,950 0 4,400,179 Short-term borrowings 204,000 0 204,000 0 204,000 Long-term borrowings 88,324 0 71,802 0 71,802 Fair Value Measurements at December 31, 2022 Using: (In Thousands of Dollars) Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 75,551 $ 21,395 $ 54,156 $ 0 $ 75,551 Regulatory stock 18,200 n/a n/a n/a n/a 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

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired Intangible Assets	Acquired Intangible Assets Acquired intangible assets were as follows: March 31, 2023 December 31, 2022 (In Thousands of Dollars) Gross Carrying Accumulated Gross Carrying Accumulated Amortized intangible assets: Customer relationship intangibles $ 7,210 $ ( 6,833 ) $ 7,210 $ ( 6,793 ) Non-compete contracts 457 ( 404 ) 457 ( 401 ) Trade name 1,126 ( 417 ) 1,126 ( 409 ) Core deposit intangible 32,115 ( 7,888 ) 12,866 ( 7,030 ) Total $ 40,908 $ ( 15,542 ) $ 21,659 $ ( 14,633 )
Estimated Amortization Expense	Estimated amortization expense for each of the next five periods and thereafter: 2023 (9 months) $ 2,313 2024 2,872 2025 2,806 2026 2,710 2027 2,596 Thereafter 12,069 Total $ 25,366

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Maturities of Lease Liabilities	Maturities of lease liabilities are as follows as of March 31, 2023: 2023 (9 months) $ 1,028 2024 1,176 2025 1,092 2026 975 2027 898 Thereafter 6,575 Total Payments 11,744 Less: Imputed Interest ( 1,952 ) Total $ 9,792

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The computation of basic and diluted earnings per share is shown in the following table: Three Months Ended 2023 2022 Basic EPS Net income (In thousands of dollars) $ 7,075 $ 15,844 Weighted average shares outstanding 37,823,628 33,820,485 Basic earnings per share $ 0.19 $ 0.47 Diluted EPS Net income (In thousands of dollars) $ 7,075 $ 15,844 Weighted average shares outstanding for basic earnings per share 37,823,628 33,820,485 Dilutive effect of restricted stock awards 109,571 116,453 Weighted average shares for diluted earnings per share 37,933,199 33,936,938 Diluted earnings per share $ 0.19 $ 0.47

Stock Based Compensation (Table

Stock Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Award Activity under Plans	The following is the activity under the Plans during the three month period ended March 31, 2023. Maximum Weighted Date Maximum Weighted Date Beginning balance - non-vested shares 193,015 $ 16.69 137,369 $ 15.85 Granted 30,688 14.21 102,750 14.16 Vested ( 12,740 ) 14.03 ( 30,635 ) 14.35 Forfeited ( 1,541 ) 17.64 0 0.00 Ending balance - non-vested shares 209,422 $ 16.34 209,484 $ 15.01 The following is the activity under the Plans during the three month period ended March 31, 2022. Maximum Weighted Date Maximum Weighted Date Beginning balance - non-vested shares 99,564 $ 16.13 158,988 $ 14.40 Granted 75,768 17.69 56,724 17.25 Vested ( 15,771 ) 17.29 ( 65,481 ) 17.48 Forfeited 0 0.00 ( 12,862 ) 15 Ending balance - non-vested shares 159,561 $ 17.13 137,369 $ 15.85

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2023
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Schedule of Other Comprehensive Loss	The following tables represent the details of other comprehensive loss for the three month periods ended March 31, 2023 and 2022. Three Months Ended March 31, 2023 (In Thousands of Dollars) Pre-tax Tax After-Tax Unrealized holding gains on available-for-sale securities during the period $ 42,900 $ ( 9,009 ) $ 33,891 Reclassification adjustment for gains included in net income (1) ( 120 ) 25 ( 95 ) Net unrealized gains on available-for-sale securities $ 42,780 $ ( 8,984 ) $ 33,796 Change in funded status of post-retirement health plan 0 0 0 Net other comprehensive income $ 42,780 $ ( 8,984 ) $ 33,796 Three Months Ended March 31, 2022 (In Thousands of Dollars) Pre-tax Tax After-Tax Unrealized holding losses on available-for-sale securities during the period $ ( 112,398 ) $ 23,605 $ ( 88,793 ) Reclassification adjustment for gains included in net income (1) 0 0 0 Net unrealized gains on available-for-sale securities $ ( 112,398 ) $ 23,605 $ ( 88,793 ) Change in funded status of post-retirement health plan ( 2 ) 0 ( 2 ) Net other comprehensive loss $ ( 112,400 ) $ 23,605 $ ( 88,795 ) (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.

Regulatory Capital Matters (Tab

Regulatory Capital Matters (Tables)	3 Months Ended
	Mar. 31, 2023
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
Schedule of Actual and Required Capital Amounts and Ratios, Not Include Capital Conservation Buffer	Actual and required capital amounts and ratios, which do not include the capital conservation buffer, are presented below at March 31, 2023 and December 31, 2022: Actual Requirement For Capital To be Well Capitalized Amount Ratio Amount Ratio Amount Ratio March 31, 2023 Common equity tier 1 capital ratio Consolidated $ 364,117 10.04 % $ 163,180 4.5 % N/A N/A Bank 384,941 10.64 % 162,842 4.5 % 235,216 6.5 % Total risk based capital ratio Consolidated 493,128 13.60 % 290,098 8.0 % N/A N/A Bank 420,952 11.63 % 289,497 8.0 % 361,871 10.0 % Tier 1 risk based capital ratio Consolidated 382,117 10.54 % 217,573 6.0 % N/A N/A Bank 384,941 10.64 % 217,123 6.0 % 289,497 8.0 % Tier 1 leverage ratio Consolidated 382,117 7.43 % 205,801 4.0 % N/A N/A Bank 384,941 7.52 % 204,739 4.0 % 255,924 5.0 % December 31, 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 1 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 1 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 %

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Significant segment totals are reconciled to the financial statements as follows: (In Thousands of Dollars) Trust Bank Eliminations Consolidated March 31, 2023 Goodwill and other intangibles $ 5,724 $ 191,812 $ ( 4,263 ) $ 193,273 Total assets $ 15,146 $ 5,087,064 $ 7,676 $ 5,109,886 (In Thousands of Dollars) Trust Bank Eliminations Consolidated December 31, 2022 Goodwill and other intangibles $ 5,739 $ 100,190 $ ( 4,263 ) $ 101,666 Total assets $ 14,383 $ 4,064,112 $ 3,705 $ 4,082,200 (In Thousands of Dollars) Trust Bank Eliminations Consolidated For Three Months Ended March 31, 2023 Net interest income $ 57 $ 37,508 $ ( 955 ) $ 36,610 Provision for credit losses and unfunded loans 0 8,599 0 8,599 Service fees, security gains and other noninterest income 2,900 7,756 ( 231 ) 10,425 Noninterest expense 1,643 26,535 645 28,823 Amortization and depreciation expense 23 1,762 114 1,899 Income before taxes 1,291 8,368 ( 1,945 ) 7,714 Income taxes 271 847 ( 479 ) 639 Net income $ 1,020 $ 7,521 $ ( 1,466 ) $ 7,075 (In Thousands of Dollars) Trust Bank Eliminations Consolidated For Three Months Ended March 31, 2022 Net interest income $ 34 $ 31,993 $ ( 785 ) $ 31,242 Provision for credit losses and unfunded loans 0 ( 358 ) 0 ( 358 ) Service fees, security gains and other noninterest income 9,198 8,741 ( 241 ) 17,698 Noninterest expense 1,769 27,442 83 29,294 Amortization and depreciation expense 28 1,134 0 1,162 Income before taxes 7,435 12,516 ( 1,109 ) 18,842 Income taxes 1,562 1,734 ( 298 ) 2,998 Net income $ 5,873 $ 10,782 $ ( 811 ) $ 15,844

Long-Term Borrowings (Tables)

Long-Term Borrowings (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Summary of All Junior Subordinated Debentures and Subordinated Debentures	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. March 31, 2023 December 31, 2022 Amount Amount TSEO Statutory Trust I $ 2,485 $ 2,472 Maple Leaf Financial Statutory Trust II 7,573 7,517 Cortland Statutory Trust I 4,340 4,327 Total junior subordinated debentures owed to unconsolidated subsidiary trusts $ 14,398 $ 14,316 Subordinated Debentures $ 73,926 $ 73,895 Total long-term borrowings $ 88,324 $ 88,211

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Textual)	3 Months Ended
	Mar. 31, 2023 Segment shares	Dec. 31, 2022 shares
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Operating segments of business | Segment	2
Common stock, shares authorized and available for issuance	50,000,000	50,000,000
Common stock, shares outstanding	37,439,395	34,055,125

Business Combinations (Details

Business Combinations (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended	12 Months Ended
	Jan. 01, 2023	Jul. 01, 2022	Mar. 31, 2023	Dec. 31, 2022	Nov. 01, 2021
Business Acquisition [Line Items]
Goodwill			$ 167,907	$ 94,640
Emclaire Financial Corp
Business Acquisition [Line Items]
Business acquisition, date of merger agreement	Jan. 01, 2023
Cash consideration per share | $ / shares				$ 14.12
Maximum percentage of common shares exchanged for company's shares under merger agreement	70%
Remaining percentage of common shares exchanged for company cash under merger agreement	30%
Value of stock issued for acquisition	$ 33,440
Fair value of total consideration transferred	92,642			$ 92,600
Merger related costs			4,300	$ 2,000
Goodwill	73,400				$ 73,400
Business combination, assets acquired	$ 977,159
Emclaire Financial Corp | Common Stock
Business Acquisition [Line Items]
Cash consideration per share | $ / shares	$ 40
Shares of stock issued for acquisition	2.15			4,200,000
Value of stock issued for acquisition				$ 33,400
Randy L. Jones Agency, Inc.
Business Acquisition [Line Items]
Goodwill		$ 267
Business combination, date of acquisition		Jul. 01, 2022
Business combination, assets acquired		$ 900
Business combination, intangible assets acquired		$ 633
PCD Loans
Business Acquisition [Line Items]
Business combination acquired loans with fair value			$ 25,900
Business combination acquired receivables with fair value	$ 714,400
Business combination acquired loans with gross contractual amounts receivable	$ 764,800

Business Combinations (Details)

Business Combinations (Details) - USD ($) $ in Thousands		12 Months Ended
	Jan. 01, 2023	Dec. 31, 2022	Mar. 31, 2023	Nov. 01, 2021
Fair value of liabilities assumed
Goodwill created		$ 94,640	$ 167,907
Emclaire Financial Corp
Consideration
Cash	$ 33,440
Stock	59,202
Fair value of total consideration transferred	92,642	$ 92,600
Fair value of assets acquired
Cash and cash equivalents	20,265
Securities available for sale	126,970
Other investments	7,795
Loans	740,659
Premises and equipment	16,103
Bank owned life insurance	22,485
Core deposit intangible	19,249
Current and deferred taxes	17,246
Other assets	6,387
Total assets acquired	977,159
Fair value of liabilities assumed
Deposits	875,813
Short-term borrowings	75,000
Accrued interest payable and other liabilities	7,104
Total liabilities	957,917
Net assets acquired	19,242
Goodwill created	73,400			$ 73,400
Total net assets acquired	$ 92,642

Business Combinations - (Detail

Business Combinations - (Details 1) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2022 USD ($) $ / shares
Business Combinations [Abstract]
Net interest income	$ 41,347
Provision for credit losses	7,255
Noninterest income	18,705
Noninterest expense	41,413
Income before income taxes	11,384
Income tax expense	2,286
Net income	$ 9,098
Basic earnings per share | $ / shares	$ 0.24
Diluted earnings per share | $ / shares	$ 0.24

Securities (Details)

Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 1,579,112	$ 1,534,512
Gross Unrealized Gains	3,871	278
Gross Unrealized Losses	(227,534)	(266,765)
Fair Value	1,355,449	1,268,025
U.S. Treasury and U.S. government sponsored entities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	154,879	149,712
Gross Unrealized Gains	194	0
Gross Unrealized Losses	(17,900)	(21,616)
Fair Value	137,173	128,096
State and political subdivisions
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	650,520	651,705
Gross Unrealized Gains	2,751	266
Gross Unrealized Losses	(98,022)	(121,891)
Fair Value	555,249	530,080
Corporate bonds
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	18,726	4,181
Gross Unrealized Gains	234	0
Gross Unrealized Losses	(275)	(302)
Fair Value	18,685	3,879
Mortgage-backed securities - residential
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	666,828	672,784
Gross Unrealized Gains	73	12
Gross Unrealized Losses	(106,256)	(117,654)
Fair Value	560,645	555,142
Collateralized mortgage obligations
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	84,559	52,291
Gross Unrealized Gains	619	0
Gross Unrealized Losses	(4,771)	(4,937)
Fair Value	80,407	47,354
Small Business Administration
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	3,600	3,839
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(310)	(365)
Fair Value	$ 3,290	$ 3,474

Securities (Details Textual)

Securities (Details Textual)	3 Months Ended
	Mar. 31, 2023 USD ($) Securities	Mar. 31, 2022 USD ($)
Schedule Of Available For Sale Securities [Line Items]
Proceeds from sale of available for sale securities	$ 69,918,000	$ 0
Gross gains realized	441,000
Gross losses realized	$ 321,000
Number of securities | Securities	989
Number of securities on unrealized loss position | Securities	751
Allowance for credit losses on available-for-sale securities	$ 0
ASU 2016-01 | Equity securities
Schedule Of Available For Sale Securities [Line Items]
Realized gains recognized in income statement for securities	$ 1,000
Realized loss recognized in income statement for securities		$ 11,000

Securities (Details 1)

Securities (Details 1) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Amortized cost and fair value of the debt securities maturity
Amortized Cost, Within one year	$ 585
Amortized Cost, One to five years	39,428
Amortized Cost, Five to ten years	171,931
Amortized Cost, Beyond ten years	612,181
Amortized Cost, Mortgage-backed, collateralized mortgage obligations and Small Business Administration securities	754,987
Amortized Cost	1,579,112	$ 1,534,512
Fair Value, Within one year	583
Fair Value, One to five years	37,225
Fair Value, Five to ten years	155,027
Fair Value, Beyond ten years	518,272
Fair Value, Mortgage-backed, collateralized mortgage obligations and Small Business Administration securities	644,342
Fair Value, Total	$ 1,355,449	$ 1,268,025

Securities (Details 2)

Securities (Details 2) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	$ 35,764	$ 506,824
Unrealized Losses, Less Than 12 Months	(827)	(80,411)
Fair Value, 12 Months or Longer	1,181,195	728,881
Unrealized Losses, 12 Months or Longer	(226,707)	(186,354)
Fair Value, Total	1,216,959	1,235,705
Unrealized Losses, Total	(227,534)	(266,765)
U.S. Treasury and U.S. government sponsored entities
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	0	52,311
Unrealized Losses, Less Than 12 Months	0	(5,835)
Fair Value, 12 Months or Longer	131,976	75,685
Unrealized Losses, 12 Months or Longer	(17,900)	(15,781)
Fair Value, Total	131,976	127,996
Unrealized Losses, Total	(17,900)	(21,616)
State and political subdivisions
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	31,898	306,709
Unrealized Losses, Less Than 12 Months	(744)	(56,650)
Fair Value, 12 Months or Longer	440,668	191,584
Unrealized Losses, 12 Months or Longer	(97,278)	(65,241)
Fair Value, Total	472,566	498,293
Unrealized Losses, Total	(98,022)	(121,891)
Corporate bonds
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	985	2,893
Unrealized Losses, Less Than 12 Months	(12)	(122)
Fair Value, 12 Months or Longer	4,114	986
Unrealized Losses, 12 Months or Longer	(263)	(180)
Fair Value, Total	5,099	3,879
Unrealized Losses, Total	(275)	(302)
Mortgage-backed securities - residential
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	81	101,476
Unrealized Losses, Less Than 12 Months	(1)	(13,545)
Fair Value, 12 Months or Longer	555,585	453,233
Unrealized Losses, 12 Months or Longer	(106,255)	(104,109)
Fair Value, Total	555,666	554,709
Unrealized Losses, Total	(106,256)	(117,654)
Collateralized mortgage obligations
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	2,800	42,140
Unrealized Losses, Less Than 12 Months	(70)	(4,137)
Fair Value, 12 Months or Longer	45,562	5,214
Unrealized Losses, 12 Months or Longer	(4,701)	(800)
Fair Value, Total	48,362	47,354
Unrealized Losses, Total	(4,771)	(4,937)
Small Business Administration
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	0	1,295
Unrealized Losses, Less Than 12 Months	0	(122)
Fair Value, 12 Months or Longer	3,290	2,179
Unrealized Losses, 12 Months or Longer	(310)	(243)
Fair Value, Total	3,290	3,474
Unrealized Losses, Total	$ (310)	$ (365)

Loans (Details)

Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Schedule of loan balances
Total loans	$ 3,116,328	$ 2,377,772
Net deferred loan costs	7,737	6,890
Allowance for credit losses	(36,011)	(26,978)	$ (27,015)	$ (29,386)
Commercial real estate
Schedule of loan balances
Allowance for credit losses	(19,819)	(14,840)	(15,207)	(15,879)
Commercial
Schedule of loan balances
Allowance for credit losses	(5,230)	(4,186)	(3,867)	(4,949)
Residential real estate
Schedule of loan balances
Allowance for credit losses	(6,732)	(4,374)	(4,702)	(4,870)
Consumer
Schedule of loan balances
Allowance for credit losses	(4,230)	(3,578)	$ (3,239)	$ (3,688)
Loans
Schedule of loan balances
Total loans	3,144,602	2,397,860
Loans | Commercial real estate, Owner occupied | Commercial real estate
Schedule of loan balances
Loan balances	352,148	330,768
Loans | Commercial real estate, Non-owner occupied | Commercial real estate
Schedule of loan balances
Loan balances	690,183	563,652
Loans | Commercial real estate, Farmland | Commercial real estate
Schedule of loan balances
Loan balances	190,284	188,850
Loans | Commercial real estate, Other | Commercial real estate
Schedule of loan balances
Loan balances	244,499	133,630
Loans | Commercial, Commercial and industrial | Commercial
Schedule of loan balances
Loan balances	361,845	293,643
Loans | Commercial, Agricultural | Commercial
Schedule of loan balances
Loan balances	54,654	58,087
Loans | Residential real estate, 1-4 family residential | Residential real estate
Schedule of loan balances
Loan balances	853,074	475,791
Loans | Residential real estate, Home equity lines of credit | Residential real estate
Schedule of loan balances
Loan balances	137,319	132,179
Loans | Consumer, Indirect | Consumer
Schedule of loan balances
Loan balances	204,239	197,125
Loans | Consumer, Direct | Consumer
Schedule of loan balances
Loan balances	48,534	16,421
Loans | Consumer, Other | Consumer
Schedule of loan balances
Loan balances	$ 7,823	$ 7,714

Loans (Details 1)

Loans (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	$ 26,978	$ 29,386
PCD ACL on loans acquired	999
(Credit) Provision for credit losses	8,305	(930)
Loans charged off	(469)	(1,590)
Recoveries	198	149
Ending balance	36,011	27,015
Commercial real estate
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	14,840	15,879
PCD ACL on loans acquired	850
(Credit) Provision for credit losses	4,128	(672)
Loans charged off	0	0
Recoveries	1	0
Ending balance	19,819	15,207
Commercial
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	4,186	4,949
PCD ACL on loans acquired	138
(Credit) Provision for credit losses	1,044	271
Loans charged off	(143)	(1,359)
Recoveries	5	6
Ending balance	5,230	3,867
Residential real estate
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	4,374	4,870
PCD ACL on loans acquired	11
(Credit) Provision for credit losses	2,398	(146)
Loans charged off	(83)	(34)
Recoveries	32	12
Ending balance	6,732	4,702
Consumer
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	3,578	3,688
PCD ACL on loans acquired	0
(Credit) Provision for credit losses	735	(383)
Loans charged off	(243)	(197)
Recoveries	160	131
Ending balance	$ 4,230	$ 3,239

Loans (Details 2)

Loans (Details 2) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	$ 5,975
Nonaccrual	11,041	$ 14,311
Loans Past Due 90 Days or More Still Accruing	943	492
Originated Loans | Commercial real estate, Owner occupied | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	688
Nonaccrual	464	993
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 with no allowance for credit loss	1,941
Nonaccrual	4,116	3,031
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans | Commercial real estate, Other | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	0
Nonaccrual	25	33
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 with no allowance for credit loss	2,109
Nonaccrual	15	2,183
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 with no allowance for credit loss	154
Nonaccrual	3,133	3,840
Loans Past Due 90 Days or More Still Accruing	0	50
Originated Loans | Commercial, Agricultural | Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	234
Nonaccrual	308	299
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 with no allowance for credit loss	484
Nonaccrual	2,294	2,703
Loans Past Due 90 Days or More Still Accruing	711	310
Originated Loans | Residential real estate, Home equity lines of credit | Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	286
Nonaccrual	258	735
Loans Past Due 90 Days or More Still Accruing	170	58
Originated Loans | Consumer, Indirect | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	14
Nonaccrual	320	313
Loans Past Due 90 Days or More Still Accruing	57	62
Originated Loans | Consumer, Direct | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	65
Nonaccrual	105	179
Loans Past Due 90 Days or More Still Accruing	5	12
Originated Loans | Consumer, Other | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual		$ 2
Originated Loans | Consumer, Other | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	0
Nonaccrual	3
Loans Past Due 90 Days or More Still Accruing	$ 0

Loans (Details 3)

Loans (Details 3) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans	$ 3,152,339	$ 2,404,750
Real Estate
Financing Receivable, Past Due [Line Items]
Loans	10,783
Business Assets
Financing Receivable, Past Due [Line Items]
Loans	2,397
Vehicles
Financing Receivable, Past Due [Line Items]
Loans	83
Cash
Financing Receivable, Past Due [Line Items]
Loans	66
Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans	1,285,682	1,026,822
Commercial
Financing Receivable, Past Due [Line Items]
Loans		294,406
Residential real estate
Financing Receivable, Past Due [Line Items]
Loans	852,695	475,348
Consumer
Financing Receivable, Past Due [Line Items]
Loans	268,492	228,794
Commercial real estate, Owner occupied | Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans	351,856	330,457
Commercial real estate, Owner occupied | Commercial real estate | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	809
Commercial real estate, Owner occupied | Commercial real estate | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Owner occupied | Commercial real estate | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Owner occupied | Commercial real estate | Cash
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Owner occupied | Commercial | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Non-owner occupied | Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans	689,616	563,044
Commercial real estate, Non-owner occupied | Commercial real estate | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	5,999
Commercial real estate, Non-owner occupied | Commercial real estate | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Non-owner occupied | Commercial real estate | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Non-owner occupied | Commercial real estate | Cash
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Farmland | Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans	190,028	188,582
Commercial real estate, Farmland | Commercial real estate | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	2,109
Commercial real estate, Farmland | Commercial real estate | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Farmland | Commercial real estate | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Farmland | Commercial real estate | Cash
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Other | Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans	244,210	133,321
Commercial real estate, Other | Commercial real estate | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Other | Commercial real estate | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Other | Commercial real estate | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial real estate, Other | Commercial real estate | Cash
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial, Commercial and industrial | Commercial
Financing Receivable, Past Due [Line Items]
Loans	362,861	294,406
Commercial, Commercial and industrial | Commercial | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	2,162
Commercial, Commercial and industrial | Commercial | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial, Commercial and industrial | Commercial | Cash
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial, Agricultural | Commercial
Financing Receivable, Past Due [Line Items]
Loans	55,231	58,589
Commercial, Agricultural | Commercial | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	235
Commercial, Agricultural | Commercial | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0
Commercial, Agricultural | Commercial | Cash
Financing Receivable, Past Due [Line Items]
Loans	0
Residential real estate, 1-4 family residential | Residential real estate
Financing Receivable, Past Due [Line Items]
Loans	852,695	475,348
Residential real estate, 1-4 family residential | Residential real estate | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	1,522
Residential real estate, 1-4 family residential | Residential real estate | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0
Residential real estate, 1-4 family residential | Residential real estate | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0
Residential real estate, 1-4 family residential | Residential real estate | Cash
Financing Receivable, Past Due [Line Items]
Loans	0
Residential real estate, Home equity lines of credit | Residential real estate
Financing Receivable, Past Due [Line Items]
Loans	137,350	132,209
Residential real estate, Home equity lines of credit | Residential real estate | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	344
Residential real estate, Home equity lines of credit | Residential real estate | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0
Residential real estate, Home equity lines of credit | Residential real estate | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0
Residential real estate, Home equity lines of credit | Residential real estate | Cash
Financing Receivable, Past Due [Line Items]
Loans	0
Consumer, Indirect | Consumer
Financing Receivable, Past Due [Line Items]
Loans	212,104	204,623
Consumer, Indirect | Consumer | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	0
Consumer, Indirect | Consumer | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0
Consumer, Indirect | Consumer | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	57
Consumer, Indirect | Consumer | Cash
Financing Receivable, Past Due [Line Items]
Loans	0
Consumer, Direct | Consumer
Financing Receivable, Past Due [Line Items]
Loans	48,565	16,457
Consumer, Direct | Consumer | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	0
Consumer, Direct | Consumer | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0
Consumer, Direct | Consumer | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	26
Consumer, Direct | Consumer | Cash
Financing Receivable, Past Due [Line Items]
Loans	66
Consumer, Other | Consumer
Financing Receivable, Past Due [Line Items]
Loans	7,823	$ 7,714
Consumer, Other | Consumer | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	0
Consumer, Other | Consumer | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0
Consumer, Other | Consumer | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0
Consumer, Other | Consumer | Cash
Financing Receivable, Past Due [Line Items]
Loans	$ 0

Loans (Details 4)

Loans (Details 4) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 3,152,339	$ 2,404,750
Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	10,783
Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,397
Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	83
Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	66
Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	9,280	7,160
Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	939	2,445
Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	17,959	14,803
Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	28,178	24,408
Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,124,161	2,380,342
Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,285,682	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	852,695	475,348
Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	268,492	228,794
Commercial real estate, Owner occupied | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	351,856	330,457
Commercial real estate, Owner occupied | Commercial real estate | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	809
Commercial real estate, Owner occupied | Commercial real estate | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Owner occupied | Commercial real estate | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Owner occupied | Commercial real estate | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
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	12	159
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	0
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	1,152	993
Commercial real estate, Owner occupied | Commercial real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,164	1,152
Commercial real estate, Owner occupied | Commercial real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	350,692	329,305
Commercial real estate, Owner occupied | Commercial | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Non-owner occupied | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	689,616	563,044
Commercial real estate, Non-owner occupied | Commercial real estate | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	5,999
Commercial real estate, Non-owner occupied | Commercial real estate | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Non-owner occupied | Commercial real estate | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Non-owner occupied | Commercial real estate | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
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	0
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	0
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	6,057	3,031
Commercial real estate, Non-owner occupied | Commercial real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	6,057	3,031
Commercial real estate, Non-owner occupied | Commercial real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	683,559	560,013
Commercial real estate, Farmland | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	190,028	188,582
Commercial real estate, Farmland | Commercial real estate | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,109
Commercial real estate, Farmland | Commercial real estate | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Farmland | Commercial real estate | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Farmland | Commercial real estate | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Farmland | Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	149	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	2,124	2,183
Commercial real estate, Farmland | Commercial real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,273	2,183
Commercial real estate, Farmland | Commercial real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	187,755	186,399
Commercial real estate, Other | Commercial real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	244,210	133,321
Commercial real estate, Other | Commercial real estate | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Other | Commercial real estate | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Other | Commercial real estate | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial real estate, Other | Commercial real estate | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
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	0
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	25	33
Commercial real estate, Other | Commercial real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	25	33
Commercial real estate, Other | Commercial real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	244,185	133,288
Commercial, Commercial and industrial | Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	362,861	294,406
Commercial, Commercial and industrial | Commercial | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,162
Commercial, Commercial and industrial | Commercial | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial, Commercial and industrial | Commercial | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial, Commercial and industrial | Commercial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	402	1,034
Commercial, Commercial and industrial | Commercial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	157	185
Commercial, Commercial and industrial | Commercial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,287	3,890
Commercial, Commercial and industrial | Commercial | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,846	5,109
Commercial, Commercial and industrial | Commercial | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	359,015	289,297
Commercial, Agricultural | Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	55,231	58,589
Commercial, Agricultural | Commercial | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	235
Commercial, Agricultural | Commercial | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial, Agricultural | Commercial | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Commercial, Agricultural | Commercial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	261	104
Commercial, Agricultural | Commercial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	29	20
Commercial, Agricultural | Commercial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	542	299
Commercial, Agricultural | Commercial | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	832	423
Commercial, Agricultural | Commercial | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	54,399	58,166
Residential real estate, 1-4 family residential | Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	852,695	475,348
Residential real estate, 1-4 family residential | Residential real estate | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,522
Residential real estate, 1-4 family residential | Residential real estate | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Residential real estate, 1-4 family residential | Residential real estate | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Residential real estate, 1-4 family residential | Residential real estate | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
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	7,156	4,247
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	554	1,775
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	3,489	3,013
Residential real estate, 1-4 family residential | Residential real estate | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	11,199	9,035
Residential real estate, 1-4 family residential | Residential real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	841,496	466,313
Residential real estate, Home equity lines of credit | Residential real estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	137,350	132,209
Residential real estate, Home equity lines of credit | Residential real estate | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	344
Residential real estate, Home equity lines of credit | Residential real estate | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Residential real estate, Home equity lines of credit | Residential real estate | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Residential real estate, Home equity lines of credit | Residential real estate | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
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	395	115
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	86	92
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	714	793
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	1,195	1,000
Residential real estate, Home equity lines of credit | Residential real estate | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	136,155	131,209
Consumer, Indirect | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	212,104	204,623
Consumer, Indirect | Consumer | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Indirect | Consumer | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Indirect | Consumer | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	57
Consumer, Indirect | Consumer | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Indirect | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	802	1,267
Consumer, Indirect | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	94	298
Consumer, Indirect | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	391	375
Consumer, Indirect | Consumer | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,287	1,940
Consumer, Indirect | Consumer | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	210,817	202,683
Consumer, Direct | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	48,565	16,457
Consumer, Direct | Consumer | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Direct | Consumer | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Direct | Consumer | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	26
Consumer, Direct | Consumer | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	66
Consumer, Direct | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	103	234
Consumer, Direct | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	12	70
Consumer, Direct | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	175	191
Consumer, Direct | Consumer | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	290	495
Consumer, Direct | Consumer | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	48,275	15,962
Consumer, Other | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	7,823	7,714
Consumer, Other | Consumer | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Other | Consumer | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Other | Consumer | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
Consumer, Other | Consumer | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0
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	7	5
Consumer, Other | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3	2
Consumer, Other | Consumer | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	10	7
Consumer, Other | Consumer | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 7,813	$ 7,707

Loan Restructurings (Details)

Loan Restructurings (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) Loan
Financing Receivable Modifications [Line Items]
Number of Contracts | Loan	1
Amortized Cost Basis | $	$ 50
% of Total class of Financing receivable	0.01%
Accruing restructured loans
Financing Receivable Modifications [Line Items]
Number of Contracts | Loan	1
Amortized Cost Basis | $	$ 50
% of Total class of Financing receivable	0.01%
Accruing restructured loans | Commercial | Commercial, Commercial and industrial
Financing Receivable Modifications [Line Items]
Number of Contracts | Loan	1
Amortized Cost Basis | $	$ 50
% of Total class of Financing receivable	0.01%
Nonaccrual restructured loans
Financing Receivable Modifications [Line Items]
Number of Contracts | Loan	0
Amortized Cost Basis | $	$ 0
% of Total class of Financing receivable	0%

Loan Restructurings (Details 1)

Loan Restructurings (Details 1) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	$ 50
Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	50
30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Accruing restructured loans
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	50
Accruing restructured loans | Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	50
Accruing restructured loans | 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Accruing restructured loans | 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Accruing restructured loans | Commercial | Commercial, Commercial and industrial
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	50
Accruing restructured loans | Commercial | Commercial, Commercial and industrial | Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	50
Accruing restructured loans | Commercial | Commercial, Commercial and industrial | 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Accruing restructured loans | Commercial | Commercial, Commercial and industrial | 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Nonaccrual restructured loans
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Nonaccrual restructured loans | Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Nonaccrual restructured loans | 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Nonaccrual restructured loans | 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	$ 0

Loan Restructurings (Details Te

Loan Restructurings (Details Textual)	3 Months Ended
	Mar. 31, 2023 USD ($)
Financing Receivable Modifications [Line Items]
Commitments to lend any additional funds on restructured loans	$ 0
Loans modified as default	$ 0
ASU 2022-02
Financing Receivable Modifications [Line Items]
Change in accounting principle, accounting standards update, adopted [true false]	true
Change in accounting principle, accounting standards update, adoption date	Jan. 01, 2023

Credit Quality Indicators (Deta

Credit Quality Indicators (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment [Line Items]
Maximum commercial loan and commercial real estate relationships	$ 1,000,000
Unfunded commitments	710,000,000
Anticipated credit losses	1,700,000
Payments to Acquire Loans Receivable	740,659,000
PCD Loans
Financing Receivable Recorded Investment [Line Items]
Business combination acquired loans with fair value	25,900,000
Credit discount	999,000
Noncredit discount	$ 5,500,000
ASU 2016-13
Financing Receivable Recorded Investment [Line Items]
Change in accounting principle, accounting standards update, adopted [true false]	true
Residential real estate, 1-4 family residential
Financing Receivable Recorded Investment [Line Items]
Other real estate owned properties	$ 0	$ 0
Other real estate properties in foreclosure	$ 232,000	$ 129,000

Credit Quality Indicators (De_2

Credit Quality Indicators (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	$ 1,893,802	$ 1,568,399
Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	1,815,583	1,511,935
Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	31,556	27,761
Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	46,663	28,703
Commercial real estate | Commercial real estate, Owner occupied
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	351,856	330,457
Commercial real estate | Commercial real estate, Owner occupied | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	341,657	324,979
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	5,592	1,193
Commercial real estate | Commercial real estate, Owner occupied | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	4,607	4,285
Commercial real estate | Commercial real estate, Non-owner occupied
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	689,616	563,044
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	640,732	527,267
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	21,939	25,541
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	26,945	10,236
Commercial real estate | Commercial farmland
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	190,028	188,582
Commercial real estate | Commercial farmland | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	187,365	186,057
Commercial real estate | Commercial farmland | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	0	0
Commercial real estate | Commercial farmland | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	2,663	2,525
Commercial real estate | Commercial real estate, Other
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	244,210	133,321
Commercial real estate | Commercial real estate, Other | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	243,974	133,218
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	0
Commercial real estate | Commercial real estate, Other | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	236	103
Commercial | Commercial and industrial
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	362,861	294,406
Commercial | Commercial and industrial | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	347,302	282,412
Commercial | Commercial and industrial | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	3,925	777
Commercial | Commercial and industrial | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	11,634	11,217
Commercial | Commercial, Agricultural
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	55,231	58,589
Commercial | Commercial, Agricultural | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	54,553	58,002
Commercial | Commercial, Agricultural | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	100	250
Commercial | Commercial, Agricultural | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	$ 578	$ 337

Credit Quality Indicators (De_3

Credit Quality Indicators (Details 1) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment [Line Items]
Loans	$ 3,152,339	$ 2,404,750
Residential real estate | Residential real estate, 1-4 family residential
Financing Receivable Recorded Investment [Line Items]
Loans	852,695	475,348
Residential real estate | Residential real estate, 1-4 family residential | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	849,206	472,335
Residential real estate | Residential real estate, 1-4 family residential | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	3,489	3,013
Residential real estate | Residential real estate, Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
Loans	137,350	132,209
Residential real estate | Residential real estate, Home equity lines of credit | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	136,636	131,416
Residential real estate | Residential real estate, Home equity lines of credit | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	714	793
Consumer | Consumer, Indirect
Financing Receivable Recorded Investment [Line Items]
Loans	212,104	204,623
Consumer | Consumer, Indirect | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	211,713	204,248
Consumer | Consumer, Indirect | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	391	375
Consumer | Consumer, Direct
Financing Receivable Recorded Investment [Line Items]
Loans	48,565	16,457
Consumer | Consumer, Direct | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	48,390	16,266
Consumer | Consumer, Direct | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	175	191
Consumer | Consumer, Other
Financing Receivable Recorded Investment [Line Items]
Loans	7,823	7,714
Consumer | Consumer, Other | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	7,820	7,712
Consumer | Consumer, Other | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	$ 3	$ 2

Credit Quality Indicators (De_4

Credit Quality Indicators (Details 2) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment [Line Items]
Total	$ 3,152,339	$ 2,404,750
Commercial real estate
Financing Receivable Recorded Investment [Line Items]
2023	14,279	188,240
2022	252,740	175,570
2021	234,809	123,000
2020	165,221	145,596
2019	166,627	90,660
Prior	436,781	285,307
Revolving Loans	15,225	18,449
Total	1,285,682	1,026,822
Gross write-offs, 2023	0
Gross write-offs, 2022	0
Gross write-offs, 2021	0
Gross write-offs, 2020	0
Gross write-offs, 2019	0
Gross write-offs, Prior	0
Gross write-offs, Revolving Loans	0
Gross write-offs	0
Commercial real estate | Pass
Financing Receivable Recorded Investment [Line Items]
2023	14,279	188,240
2022	252,740	174,841
2021	232,382	120,883
2020	155,030	138,342
2019	155,914	89,769
Prior	401,917	256,103
Revolving Loans	14,101	17,286
Total	1,226,363	985,464
Commercial real estate | Special Mention
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	0	711
2021	697	1,861
2020	6,268	5,286
2019	8,591	624
Prior	11,975	18,252
Revolving Loans	0	0
Total	27,531	26,734
Commercial real estate | Substandard
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	0	18
2021	1,730	256
2020	3,923	1,968
2019	2,122	267
Prior	22,889	10,952
Revolving Loans	1,124	1,163
Total	31,788	14,624
Commercial and industrial
Financing Receivable Recorded Investment [Line Items]
2023	41,438
2022	107,362
2021	54,019
2020	32,467
2019	16,831
Prior	33,700
Revolving Loans	77,044
Total	362,861
Gross write-offs, 2023	0
Gross write-offs, 2022	0
Gross write-offs, 2021	51
Gross write-offs, 2020	11
Gross write-offs, 2019	11
Gross write-offs, Prior	50
Gross write-offs, Revolving Loans	0
Gross write-offs	123
Commercial and industrial | Pass
Financing Receivable Recorded Investment [Line Items]
2023	41,198
2022	103,483
2021	52,217
2020	31,599
2019	15,403
Prior	32,456
Revolving Loans	70,946
Total	347,302
Commercial and industrial | Special Mention
Financing Receivable Recorded Investment [Line Items]
2023	0
2022	191
2021	495
2020	42
2019	1,049
Prior	0
Revolving Loans	2,148
Total	3,925
Commercial and industrial | Substandard
Financing Receivable Recorded Investment [Line Items]
2023	240
2022	3,688
2021	1,307
2020	826
2019	379
Prior	1,244
Revolving Loans	3,950
Total	11,634
Commercial
Financing Receivable Recorded Investment [Line Items]
2023		104,010
2022		47,400
2021		34,466
2020		17,006
2019		13,684
Prior		16,425
Revolving Loans		61,415
Total		294,406
Commercial | Pass
Financing Receivable Recorded Investment [Line Items]
2023		100,368
2022		45,872
2021		34,110
2020		16,854
2019		13,574
Prior		14,664
Revolving Loans		56,970
Total		282,412
Commercial | Special Mention
Financing Receivable Recorded Investment [Line Items]
2023		0
2022		197
2021		0
2020		0
2019		0
Prior		0
Revolving Loans		580
Total		777
Commercial | Substandard
Financing Receivable Recorded Investment [Line Items]
2023		3,642
2022		1,331
2021		356
2020		152
2019		110
Prior		1,761
Revolving Loans		3,865
Total		11,217
Agricultural Portfolio Segment
Financing Receivable Recorded Investment [Line Items]
2023	7,709	51,096
2022	54,131	36,755
2021	34,422	44,368
2020	42,932	23,733
2019	22,806	24,003
Prior	68,293	47,636
Revolving Loans	14,966	19,580
Total	245,259	247,171
Gross write-offs, 2023	0
Gross write-offs, 2022	15
Gross write-offs, 2021	5
Gross write-offs, 2020	0
Gross write-offs, 2019	0
Gross write-offs, Prior	0
Gross write-offs, Revolving Loans	0
Gross write-offs	20
Agricultural Portfolio Segment | Pass
Financing Receivable Recorded Investment [Line Items]
2023	7,709	51,096
2022	54,064	36,376
2021	34,009	44,133
2020	42,707	23,661
2019	22,740	24,003
Prior	65,852	45,490
Revolving Loans	14,837	19,300
Total	241,918	244,059
Agricultural Portfolio Segment | Special Mention
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans	100	250
Total	100	250
Agricultural Portfolio Segment | Substandard
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	67	379
2021	413	235
2020	225	72
2019	66	0
Prior	2,441	2,146
Revolving Loans	29	30
Total	3,241	2,862
Residential real estate
Financing Receivable Recorded Investment [Line Items]
2023	13,307	83,951
2022	175,165	112,599
2021	173,132	76,414
2020	144,995	31,643
2019	53,295	23,003
Prior	288,865	143,782
Revolving Loans	3,936	3,956
Total	852,695	475,348
Gross write-offs, 2023	0
Gross write-offs, 2022	0
Gross write-offs, 2021	0
Gross write-offs, 2020	0
Gross write-offs, 2019	0
Gross write-offs, Prior	71
Gross write-offs, Revolving Loans	0
Gross write-offs	71
Residential real estate | Pass
Financing Receivable Recorded Investment [Line Items]
2023	13,307	83,951
2022	175,165	112,463
2021	172,632	76,095
2020	144,525	31,404
2019	52,795	22,918
Prior	280,084	135,757
Revolving Loans	3,936	3,956
Total	842,444	466,544
Residential real estate | Special Mention
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	0	0
2021	0	70
2020	69	118
2019	116	76
Prior	164	93
Revolving Loans	0	0
Total	349	357
Residential real estate | Substandard
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	0	136
2021	500	249
2020	401	121
2019	384	9
Prior	8,617	7,932
Revolving Loans	0	0
Total	9,902	8,447
Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	27	23
2021	23	137
2020	67	20
2019	20	16
Prior	3,913	3,242
Revolving Loans	133,300	128,771
Total	137,350	132,209
Gross write-offs, 2023	0
Gross write-offs, 2022	0
Gross write-offs, 2021	0
Gross write-offs, 2020	8
Gross write-offs, 2019	0
Gross write-offs, Prior	4
Gross write-offs, Revolving Loans	0
Gross write-offs	12
Home equity lines of credit | Pass
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	0	10
2021	10	0
2020	0	0
2019	0	16
Prior	1,936	1,394
Revolving Loans	133,138	128,622
Total	135,084	130,042
Home equity lines of credit | Special Mention
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	0	0
2021	0	0
2020	0	0
2019	0	0
Prior	0	0
Revolving Loans	38	49
Total	38	49
Home equity lines of credit | Substandard
Financing Receivable Recorded Investment [Line Items]
2023	0	0
2022	27	13
2021	13	137
2020	67	20
2019	20	0
Prior	1,977	1,848
Revolving Loans	124	100
Total	2,228	2,118
Consumer
Financing Receivable Recorded Investment [Line Items]
2023	24,461	98,632
2022	94,201	47,058
2021	44,006	32,551
2020	30,093	21,079
2019	19,011	11,027
Prior	49,037	11,144
Revolving Loans	7,683	7,303
Total	268,492	228,794
Gross write-offs, 2023	0
Gross write-offs, 2022	73
Gross write-offs, 2021	39
Gross write-offs, 2020	63
Gross write-offs, 2019	8
Gross write-offs, Prior	27
Gross write-offs, Revolving Loans	33
Gross write-offs	243
Consumer | Pass
Financing Receivable Recorded Investment [Line Items]
2023	24,461	98,530
2022	94,067	46,945
2021	43,905	32,284
2020	29,836	20,849
2019	18,788	10,918
Prior	48,765	10,942
Revolving Loans	7,683	7,302
Total	267,505	227,770
Consumer | Special Mention
Financing Receivable Recorded Investment [Line Items]
2023		0
2022		0
2021		0
2020		0
2019		0
Prior		0
Revolving Loans		0
Total		0
Consumer | Substandard
Financing Receivable Recorded Investment [Line Items]
2023	0	102
2022	134	113
2021	101	267
2020	257	230
2019	223	109
Prior	272	202
Revolving Loans	0	1
Total	$ 987	$ 1,024

Credit Quality Indicators (De_5

Credit Quality Indicators (Details 3)	3 Months Ended
	Mar. 31, 2023
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

Credit Quality Indicators (De_6

Credit Quality Indicators (Details 4) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Risks and Uncertainties [Abstract]
Par value of acquired loans at acquisition	$ 797,616
Net purchase discount	(55,958)
Allowance for credit losses of PCD loans	(999)
Purchase price of loans at acqisition	$ 740,659

Credit Quality Indicators (De_7

Credit Quality Indicators (Details 5) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	$ 36,011	$ 26,978	$ 27,015	$ 29,386
PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	47,187
ACL Balance	1,261
Commercial real estate
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	19,819	14,840	15,207	15,879
Commercial real estate | Commercial real estate, Owner occupied | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	1,662
ACL Balance	29
Commercial real estate | Commercial real estate, Non-owner occupied | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	41,108
ACL Balance	1,068
Commercial real estate | Commercial real estate, Farmland | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	15
ACL Balance	0
Commercial
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	5,230	4,186	3,867	4,949
Commercial | Commercial, Commercial and industrial | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	2,802
ACL Balance	145
Commercial | Commercial, Agricultural | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	149
ACL Balance	10
Residential real estate
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	6,732	$ 4,374	$ 4,702	$ 4,870
Residential real estate | Residential real estate, 1-4 family residential | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	1,448
ACL Balance	9
Residential real estate | Residential real estate, Home equity lines of credit | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	3
ACL Balance	$ 0

Revenue from Contracts with C_3

Revenue from Contracts with Customers (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	$ 10,425	$ 17,698
Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	1,432	1,145
Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	1,789	1,416
Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	2,587	2,519
Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	1,456	1,047
Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	307	397
Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	393	694
Operating Segments
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	10,425	17,698
Operating Segments | Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	1,432	1,145
Operating Segments | Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	1,789	1,416
Operating Segments | Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	2,587	2,519
Operating Segments | Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	1,456	1,047
Operating Segments | Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	307	397
Operating Segments | Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	393	694
Operating Segments | Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)	2,461	10,480
Operating Segments | Trust Segment
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	2,894	2,916
Operating Segments | Trust Segment | Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0
Operating Segments | Trust Segment | Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0
Operating Segments | Trust Segment | Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	2,587	2,519
Operating Segments | Trust Segment | Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0
Operating Segments | Trust Segment | Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	307	397
Operating Segments | Trust Segment | Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0
Operating Segments | Trust Segment | Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)	0	0
Operating Segments | Bank Segment
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	7,531	14,782
Operating Segments | Bank Segment | Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	1,432	1,145
Operating Segments | Bank Segment | Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	1,789	1,416
Operating Segments | Bank Segment | Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0
Operating Segments | Bank Segment | Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	1,456	1,047
Operating Segments | Bank Segment | Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	0	0
Operating Segments | Bank Segment | Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	393	694
Operating Segments | Bank Segment | Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)	$ 2,461	$ 10,480

Revenue from Contracts with C_4

Revenue from Contracts with Customers (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue From Contract With Customer [Line Items]
Legal settlement	$ 0	$ 8,400,000
ASC 606
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	0.50%
Percentage of investment commissions representing total revenue	0.60%
ASC 606 | Cetera
Revenue From Contract With Customer [Line Items]
Contingent investment commissions to be refunded	$ 0

Fair Value (Details)

Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financial Assets
Securities available for sale	$ 1,355,449	$ 1,268,025
Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,371,203	1,283,269
U.S. Treasury and U.S. government sponsored entities
Financial Assets
Securities available for sale	137,173	128,096
U.S. Treasury and U.S. government sponsored entities | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	137,173	128,096
State and political subdivisions
Financial Assets
Securities available for sale	555,249	530,080
State and political subdivisions | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	555,249	530,080
Corporate bonds
Financial Assets
Securities available for sale	18,685	3,879
Corporate bonds | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	18,685	3,879
Mortgage-backed securities - residential
Financial Assets
Securities available for sale	560,645	555,142
Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	560,645	555,142
Collateralized mortgage obligations
Financial Assets
Securities available for sale	80,407	47,354
Collateralized mortgage obligations | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	80,407	47,354
Small Business Administration
Financial Assets
Securities available for sale	3,290	3,474
Small Business Administration | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	3,290	3,474
Equity securities at fair value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	202	196
Other investments measured at net asset value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	15,552	15,048
Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets		31
Financial Liabilities
Derivative liabilities	56
Interest rate swaps | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	$ 4,461	$ 5,503
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Financial Liabilities
Derivative liabilities	$ 4,461	$ 5,503
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Loans held for sale | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	$ 1,703	$ 858
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	202	196
Fair Value, Inputs, Level 1 [Member] | U.S. Treasury and U.S. government sponsored entities | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | State and political subdivisions | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Corporate bonds | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Collateralized mortgage obligations | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Small Business Administration | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Equity securities at fair value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	202	196
Fair Value, Inputs, Level 1 [Member] | Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets		0
Financial Liabilities
Derivative liabilities	0
Fair Value, Inputs, Level 1 [Member] | Interest rate swaps | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Financial Liabilities
Derivative liabilities	0	0
Fair Value, Inputs, Level 1 [Member] | Loans held for sale | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,353,833	1,268,024
Fair Value, Inputs, Level 2 [Member] | U.S. Treasury and U.S. government sponsored entities | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	137,173	128,096
Fair Value, Inputs, Level 2 [Member] | State and political subdivisions | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	555,249	530,080
Fair Value, Inputs, Level 2 [Member] | Corporate bonds | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	17,070	3,879
Fair Value, Inputs, Level 2 [Member] | Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	560,644	555,141
Fair Value, Inputs, Level 2 [Member] | Collateralized mortgage obligations | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	80,407	47,354
Fair Value, Inputs, Level 2 [Member] | Small Business Administration | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	3,290	3,474
Fair Value, Inputs, Level 2 [Member] | Equity securities at fair value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	0	0
Fair Value, Inputs, Level 2 [Member] | Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets		31
Financial Liabilities
Derivative liabilities	56
Fair Value, Inputs, Level 2 [Member] | Interest rate swaps | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	4,461	5,503
Financial Liabilities
Derivative liabilities	4,461	5,503
Fair Value, Inputs, Level 2 [Member] | Loans held for sale | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	1,703	858
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,616	1
Fair Value, Inputs, Level 3 [Member] | U.S. Treasury and U.S. government sponsored entities | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | State and political subdivisions | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Corporate bonds | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	1,615	0
Fair Value, Inputs, Level 3 [Member] | Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	1	1
Fair Value, Inputs, Level 3 [Member] | Collateralized mortgage obligations | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Small Business Administration | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Equity securities at fair value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	0	0
Fair Value, Inputs, Level 3 [Member] | Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets		0
Financial Liabilities
Derivative liabilities	0
Fair Value, Inputs, Level 3 [Member] | Interest rate swaps | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Financial Liabilities
Derivative liabilities	0	$ 0
Fair Value, Inputs, Level 3 [Member] | Loans held for sale | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	$ 0

Fair Value (Details Textual)

Fair Value (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value assets liabilities transfers amount between level 1 and level 2	$ 0	$ 0
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	6,100	1,600
Collateral dependent loans, allowance	$ 1,300	$ 372

Fair Value (Details 1)

Fair Value (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Reconciliation for all assets measured at fair value on a recurring basis using significant unobservable inputs
Beginning Balance	$ 1	$ 3
Transfers between levels	0	0
Acquired and/or purchased	1,615	0
Repayments, calls and maturities	0	(1)
Ending Balance	$ 1,616	$ 2

Fair Value (Details 2)

Fair Value (Details 2) - Fair Value, Nonrecurring - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment		$ 395
Commercial and industrial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	$ 1,220
Residential Real Estate
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	52	74
Commercial real estate, Non-owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	3,518	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
Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and industrial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	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	0
Significant Other Observable Inputs (Level 2) | Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment		0
Significant Other Observable Inputs (Level 2) | Commercial and industrial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	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	0
Significant Unobservable Inputs (Level 3) | Commercial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment		395
Significant Unobservable Inputs (Level 3) | Commercial and industrial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	1,220
Significant Unobservable Inputs (Level 3) | Residential Real Estate
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	52	74
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	$ 3,518	$ 746

Fair Value (Details 3)

Fair Value (Details 3) - Fair Value, Nonrecurring $ in Thousands	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Residential Real Estate
Fair value measurements for financial instruments
Recorded Investment	$ 52	$ 74
Commercial
Fair value measurements for financial instruments
Recorded Investment		395
Sales Comparison Valuation | Commercial real estate
Fair value measurements for financial instruments
Recorded Investment	$ 3,518	$ 746
Sales Comparison Valuation | Commercial real estate | Minimum | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	(0.6612)
Sales Comparison Valuation | Commercial real estate | Maximum | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	0.4028
Sales Comparison Valuation | Commercial real estate | Weighted Average | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent	0.1588	0.0745
Sales Comparison Valuation | Residential Real Estate
Fair value measurements for financial instruments
Recorded Investment	$ 52	$ 74
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)	(0.1377)
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)	(0.0568)
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)	(0.1377)
Sales Comparison Valuation | Commercial
Fair value measurements for financial instruments
Recorded Investment	$ 1,220	$ 395
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	0.4930	0.4300

Fair Value (Details 4)

Fair Value (Details 4) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financial assets
Cash and cash equivalents, Carrying Amount	$ 128,001	$ 75,551
Regulatory stock, Carrying Amount	23,915	18,200
Loans held for sale, Carrying Amount	1,703	858
Loans, net, Carrying Amount	3,116,328	2,377,772
Financial liabilities
Deposits, Carrying Amount	4,396,160	3,561,768
Short-term borrowings	204,000	95,000
Long-term borrowings	88,324	88,211
Fair Value, Measurements, Recurring
Financial assets
Cash and cash equivalents, Fair Value	128,001	75,551
Loans, net, Fair Value	2,974,685	2,330,164
Financial liabilities
Deposits, Fair Value	4,400,179	3,560,480
Short-term borrowings, Fair Value	204,000	95,000
Long-term borrowings, Fair Value	71,802	73,566
Fair Value, Measurements, Recurring | Level 1
Financial assets
Cash and cash equivalents, Fair Value	30,509	21,395
Loans, net, Fair Value	0	0
Financial liabilities
Deposits, Fair Value	3,714,229	2,999,188
Short-term borrowings, Fair Value	0	0
Long-term borrowings, Fair Value	0	0
Fair Value, Measurements, Recurring | Level 2
Financial assets
Cash and cash equivalents, Fair Value	97,492	54,156
Loans, net, Fair Value	0	0
Financial liabilities
Deposits, Fair Value	685,950	561,292
Short-term borrowings, Fair Value	204,000	95,000
Long-term borrowings, Fair Value	71,802	73,566
Fair Value, Measurements, Recurring | Level 3
Financial assets
Cash and cash equivalents, Fair Value	0	0
Loans, net, Fair Value	2,974,685	2,330,164
Financial liabilities
Deposits, Fair Value	0	0
Short-term borrowings, Fair Value	0	0
Long-term borrowings, Fair Value	$ 0	$ 0

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Sep. 30, 2022	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill associated with the Company's purchases and other past acquisitions	$ 167,907			$ 94,640
Goodwill impairment			$ 0
Aggregate amortization expense	$ 909	$ 420

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Acquired intangible assets
Gross Carrying Amount	$ 40,908	$ 21,659
Accumulated Amortization	(15,542)	(14,633)
Customer Relationships
Acquired intangible assets
Gross Carrying Amount	7,210	7,210
Accumulated Amortization	(6,833)	(6,793)
Non-compete contracts
Acquired intangible assets
Gross Carrying Amount	457	457
Accumulated Amortization	(404)	(401)
Trade Name
Acquired intangible assets
Gross Carrying Amount	1,126	1,126
Accumulated Amortization	(417)	(409)
Core Deposits
Acquired intangible assets
Gross Carrying Amount	32,115	12,866
Accumulated Amortization	$ (7,888)	$ (7,030)

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2023 (9 months)	$ 2,313
2024	2,872
2025	2,806
2026	2,710
2027	2,596
Thereafter	12,069
Total	$ 25,366	$ 7,026

Leases (Details Textual)

Leases (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jan. 01, 2023	Dec. 31, 2022
Lessee Lease Description [Line Items]
Operating leases options to extend [true false]	true
Operating leases options to terminate the lease	December 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 18.3 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 December of 2023.
Operating lease, right-of-use asset	$ 9,400		$ 1,300	$ 8,400
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]			Other Assets
Operating lease, liability	$ 9,792		$ 1,300	$ 8,800
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities		Other liabilities	Other liabilities
Operating lease, payments	$ 381	$ 237
Finance leases, interest expense	70	38
Finance leases, amortization expense	$ 270	$ 166
Weighted-average remaining lease term - finance leases	12 years 14 days
Weighted-average remaining lease term - operating leases	5 years 1 month 17 days
Weighted-average discount rate - finance leases	3.11%
Weighted-average discount rate - operating leases	3.02%
Maximum
Lessee Lease Description [Line Items]
Operating leases remaining lease terms	18 years 3 months 18 days
Operating leases options to extend	15 years

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022
Leases [Abstract]
2023 (9 months)	$ 1,028
2024	1,176
2025	1,092
2026	975
2027	898
Thereafter	6,575
Total Payments	11,744
Less: Imputed Interest	(1,952)
Total	$ 9,792	$ 1,300	$ 8,800

Derivative Financial Instrume_2

Derivative Financial Instruments (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Not Designated as Hedging Instrument | Interest Rate Lock Commitments
Derivative [Line Items]
Net Gain or Loss recognized in earnings	$ 109,000	$ 286,000
Derivative Assets	$ 8,800,000		$ 4,900,000
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Mortgage Banking Income Loss Net	Other Mortgage Banking Income Loss Net
Not Designated as Hedging Instrument | Forward Sales of Mortgage Backed Securities
Derivative [Line Items]
Net Gain or Loss recognized in earnings	$ 87,000	$ 0
Derivative Assets	5,500,000		4,300,000
Not Designated as Hedging Instrument | Forward Commitments for Future Residential Mortgage Loans
Derivative [Line Items]
Derivative Assets	390,000		0
Interest rate swaps
Derivative [Line Items]
Derivative notional amount	80,000,000		71,900,000
Fair value, other assets	4,500,000		5,500,000
Fair value, other liabilities	4,500,000		$ 5,500,000
Net Gain or Loss recognized in earnings	$ 0	$ 0

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Basic EPS
Net income	$ 7,075	$ 15,844
Weighted average shares outstanding	37,823,628	33,820,485
Basic earnings per share	$ 0.19	$ 0.47
Diluted EPS
Net income	$ 7,075	$ 15,844
Weighted average shares outstanding	37,823,628	33,820,485
Dilutive effect of restricted stock awards	109,571	116,453
Weighted average shares for diluted earnings per share	37,933,199	33,936,938
Diluted earnings per share	$ 0.19	$ 0.47

Earnings Per Share (Details Tex

Earnings Per Share (Details Textual) - shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Restricted Stock Awards
Earnings Per Share Basic [Line Items]
Anti-dilutive securities excluded from computation of earnings per share	152,402	132,492

Stock Based Compensation (Detai

Stock Based Compensation (Details Textual) - 2022 Incentive Plan - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended
	Apr. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares vested		43,375
Number of shares vested, weighted average fair value		$ 14.25
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		810,062
Stock based compensation expense		$ 615	$ 365
Unrecognized compensation expense		$ 4,400
Compensation cost not yet recognized, period for recognition		2 years 10 months 24 days
Time Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share awards granted under equity incentive plan	30,688	30,688	75,768
Number of shares vested		12,740	15,771
Number of shares vested, weighted average fair value		$ 14.03	$ 17.29
Performance Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share awards granted under equity incentive plan		102,750	56,724
Number of shares vested		30,635	65,481
Number of shares vested, weighted average fair value		$ 14.35	$ 17.48

Stock Based Compensation (Det_2

Stock Based Compensation (Details) - 2022 Incentive Plan - $ / shares	1 Months Ended	3 Months Ended
	Apr. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested, Maximum Awarded Units		(43,375)
Vested, Weighted Average Grant Date Fair Value		$ 14.25
Time Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance - non-vested shares, Maximum Awarded Unit	159,561	193,015	99,564
Granted, Maximum Awarded Units	30,688	30,688	75,768
Vested, Maximum Awarded Units		(12,740)	(15,771)
Forfeited, Maximum Awarded Units		(1,541)	0
Ending balance - non-vested shares, Maximum Awarded Unit		209,422	159,561
Beginning balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 17.13	$ 16.69	$ 16.13
Granted, Weighted Average Grant Date Fair Value		14.21	17.69
Vested, Weighted Average Grant Date Fair Value		14.03	17.29
Forfeited, Weighted Average Grant Date Fair Value		17.64	0
Ending balance - non-vested shares, Weighted Average Grant Date Fair Value		$ 16.34	$ 17.13
Performance Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance - non-vested shares, Maximum Awarded Unit	137,369	137,369	158,988
Granted, Maximum Awarded Units		102,750	56,724
Vested, Maximum Awarded Units		(30,635)	(65,481)
Forfeited, Maximum Awarded Units		0	(12,862)
Ending balance - non-vested shares, Maximum Awarded Unit		209,484	137,369
Beginning balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 15.85	$ 15.85	$ 14.40
Granted, Weighted Average Grant Date Fair Value		14.16	17.25
Vested, Weighted Average Grant Date Fair Value		14.35	17.48
Forfeited, Weighted Average Grant Date Fair Value		0	15
Ending balance - non-vested shares, Weighted Average Grant Date Fair Value		$ 15.01	$ 15.85

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Unrealized holding gains (losses) on available-for-sale securities during the period, pre-tax		$ 42,900	$ (112,398)
Reclassification adjustment for gains included in net income, pre-tax	[1]	(120)	0
Net unrealized holding gains (losses)		42,780	(112,398)
Change in funded status of post-retirement health plan, pre-tax		0	(2)
Net other comprehensive (loss), pre-tax		42,780	(112,400)
Unrealized holding gains (losses) on available-for-sale securities during the period, tax		(9,009)	23,605
Reclassification adjustment for (gains) losses included in net income, tax	[1]	25	0
Net unrealized gains on available-for-sale securities, tax		(8,984)	23,605
Change in funded status of post-retirement health plan, tax		0	0
Net other comprehensive (loss), tax		(8,984)	23,605
Unrealized holding gains (losses) on available-for-sale securities during the period, after-tax		33,891	(88,793)
Reclassification adjustment for gains included in net income, after-tax	[1]	(95)	0
Unrealized holding gains (losses), net of reclassification and tax		33,796	(88,793)
Change in funded status of post-retirement plan, net of tax		0	(2)
Other comprehensive income (loss), net of tax		$ 33,796	$ (88,795)
[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.

Regulatory Capital Matters (Det

Regulatory Capital Matters (Details Textual)	Mar. 31, 2023	Dec. 31, 2022
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%
Minimum ratio of common equity tier 1 capital to risk-weighted assets	4.50%	4.50%
Minimum ratio of tier 1 capital to risk-weighted assets	0.060	0.060
Minimum ratio of total capital to risk-weighted assets	0.080	0.080
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 tier 1 capital to risk-weighted assets	0.060	0.060
Minimum ratio of total capital to risk-weighted assets	0.080	0.080
Minimum leverage ratio	0.040	0.040

Regulatory Capital Matters (D_2

Regulatory Capital Matters (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Common equity tier 1 capital ratio
Actual, Amount	$ 364,117	$ 403,307
Actual, Ratio	10.04%	13.71%
Requirement for Capital Adequacy Purposes, Amount	$ 163,180	$ 132,349
Requirement for Capital Adequacy Purposes, Ratio	4.50%	4.50%
Total risk based capital ratio
Actual, Amount	$ 493,128	$ 523,285
Actual, Ratio	0.1360	0.1779
Requirement for Capital Adequacy Purposes, Amount	$ 290,098	$ 235,288
Requirement for Capital Adequacy Purposes, Ratio	0.080	0.080
Tier 1 risk based capital ratio
Actual, Amount	$ 382,117	$ 421,307
Actual, Ratio	0.1054	0.1432
Requirement for Capital Adequacy Purposes, Amount	$ 217,573	$ 176,466
Requirement for Capital Adequacy Purposes, Ratio	0.060	0.060
Tier 1 leverage ratio
Actual, Amount	$ 382,117	$ 421,307
Actual, Ratio	0.0743	0.0984
Requirement for Capital Adequacy Purposes, Amount	$ 205,801	$ 171,233
Requirement for Capital Adequacy Purposes, Ratio	0.040	0.040
Farmers National Banc Corp
Common equity tier 1 capital ratio
Actual, Amount	$ 384,941	$ 372,679
Actual, Ratio	10.64%	12.71%
Requirement for Capital Adequacy Purposes, Amount	$ 162,842	$ 131,968
Requirement for Capital Adequacy Purposes, Ratio	4.50%	4.50%
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 235,216	$ 190,620
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50%	6.50%
Total risk based capital ratio
Actual, Amount	$ 420,952	$ 399,657
Actual, Ratio	0.1163	0.1362
Requirement for Capital Adequacy Purposes, Amount	$ 289,497	$ 234,609
Requirement for Capital Adequacy Purposes, Ratio	0.080	0.080
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 361,871	$ 293,262
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.100	0.100
Tier 1 risk based capital ratio
Actual, Amount	$ 384,941	$ 372,679
Actual, Ratio	0.1064	0.1271
Requirement for Capital Adequacy Purposes, Amount	$ 217,123	$ 175,957
Requirement for Capital Adequacy Purposes, Ratio	0.060	0.060
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 289,497	$ 234,609
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.080	0.080
Tier 1 leverage ratio
Actual, Amount	$ 384,941	$ 372,679
Actual, Ratio	0.0752	0.0876
Requirement for Capital Adequacy Purposes, Amount	$ 204,739	$ 170,245
Requirement for Capital Adequacy Purposes, Ratio	0.040	0.040
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 255,924	$ 212,807
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.050	0.050

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Segment Reporting Information [Line Items]
Goodwill and other intangibles	$ 193,273		$ 101,666
Total assets	5,109,886		4,082,200
Net interest income	36,610	$ 31,242
Provision for credit losses and unfunded loans	8,599	(358)
Service fees, security gains and other noninterest income	10,425	17,698
Noninterest expense	28,823	29,294
Amortization and depreciation expense	1,899	1,162
INCOME BEFORE INCOME TAXES	7,714	18,842
Income taxes	639	2,998
NET INCOME	7,075	15,844
Eliminations And Others
Segment Reporting Information [Line Items]
Goodwill and other intangibles	(4,263)		(4,263)
Total assets	7,676		3,705
Net interest income	(955)	(785)
Provision for credit losses and unfunded loans	0	0
Service fees, security gains and other noninterest income	(231)	(241)
Noninterest expense	645	83
Amortization and depreciation expense	114	0
INCOME BEFORE INCOME TAXES	(1,945)	(1,109)
Income taxes	(479)	(298)
NET INCOME	(1,466)	(811)
Trust Segment | Operating Segments
Segment Reporting Information [Line Items]
Goodwill and other intangibles	5,724		5,739
Total assets	15,146		14,383
Net interest income	57	34
Provision for credit losses and unfunded loans	0	0
Service fees, security gains and other noninterest income	2,900	9,198
Noninterest expense	1,643	1,769
Amortization and depreciation expense	23	28
INCOME BEFORE INCOME TAXES	1,291	7,435
Income taxes	271	1,562
NET INCOME	1,020	5,873
Bank Segment | Operating Segments
Segment Reporting Information [Line Items]
Goodwill and other intangibles	191,812		100,190
Total assets	5,087,064		$ 4,064,112
Net interest income	37,508	31,993
Provision for credit losses and unfunded loans	8,599	(358)
Service fees, security gains and other noninterest income	7,756	8,741
Noninterest expense	26,535	27,442
Amortization and depreciation expense	1,762	1,134
INCOME BEFORE INCOME TAXES	8,368	12,516
Income taxes	847	1,734
NET INCOME	$ 7,521	$ 10,782

Short-term borrowings (Details

Short-term borrowings (Details Textual)	3 Months Ended
	Mar. 31, 2023 USD ($) Bank	Dec. 31, 2022 USD ($)
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	$ 204,000,000	$ 95,000,000
Interest rate on borrowings	4.86%	4.38%

Long-term borrowings (Details T

Long-term borrowings (Details Textual) - USD ($)				1 Months Ended
	Nov. 01, 2021	Jan. 07, 2020	Dec. 31, 2015	Nov. 30, 2021	Mar. 31, 2023	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					$ 656,100,000
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					6.32%	6.22%
Junior Subordinated Debt Securities | Cortland Bank | 3-month LIBOR Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.45%
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					6.67%	6.57%
Junior Subordinated Debt Securities | Maple Leaf | 3-month LIBOR Rate
Debt Instrument [Line Items]
Basis spread on variable rate		1.80%
Junior Subordinated Debt Securities | National Bancshares Corporation
Debt Instrument [Line Items]
Maturity date			Jun. 15, 2035
Interest rate, effective percentage					6.57%	6.47%
Junior Subordinated Debt Securities | National Bancshares Corporation | 3-month LIBOR Rate
Debt Instrument [Line Items]
Basis spread on variable rate			1.70%

Long-term borrowings (Details 1

Long-term borrowings (Details 1) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	$ 14,398	$ 14,316
Subordinated Debentures	73,926	73,895
Total long-term borrowings	88,324	88,211
TSEO Statutory Trust I
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	2,485	2,472
Maple Leaf Financial Statutory Trust II
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	7,573	7,517
Cortland Statutory Trust I
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	$ 4,340	$ 4,327