Farmers National Banc (FMNB) 10-Q 9 May 24 2024 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2024	Apr. 30, 2024
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, 2024
Amendment Flag	false
Document Fiscal Year Focus	2024
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		37,549,948
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, 2024	Dec. 31, 2023
ASSETS
Cash and due from banks	$ 22,965	$ 28,896
Federal funds sold and other	125,665	74,762
TOTAL CASH AND CASH EQUIVALENTS	148,630	103,658
Securities available for sale (Amortized cost $1,504,331 in 2024 and $1,516,841 in 2023)	1,270,149	1,299,701
Other investments	34,619	35,311
Loans held for sale, at fair value	1,854	3,711
Loans	3,181,318	3,198,127
Less allowance for credit losses	33,159	34,440
NET LOANS	3,148,159	3,163,687
Premises and equipment, net	45,109	44,364
Goodwill	167,446	167,446
Other intangibles, net	22,153	22,842
Bank owned life insurance	100,189	99,482
Affordable housing investments	17,486	17,893
Other assets	124,216	120,255
TOTAL ASSETS	5,080,010	5,078,350
Deposits:
Noninterest-bearing	977,475	1,026,630
Interest-bearing	3,220,650	3,150,756
Brokered time deposits	0	0
TOTAL DEPOSITS	4,198,125	4,177,386
Short-term borrowings	345,000	355,000
Long-term borrowings	88,777	88,663
Other liabilities	51,082	52,886
TOTAL LIABILITIES	4,682,984	4,673,935
Commitments and contingent liabilities
Stockholders' Equity:
Common Stock, no par value; 50,000,000 shares authorized; 39,321,709 shares issued in 2024 and 2023; 37,545,864 and 37,502,773 shares outstanding, respectively	364,843	365,305
Retained earnings	241,628	236,757
Accumulated other comprehensive (loss)	(184,954)	(172,554)
Treasury stock, at cost; 1,775,845 and 1,818,936 shares in 2024 and 2023, respectively	(24,491)	(25,093)
TOTAL STOCKHOLDERS' EQUITY	397,026	404,415
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 5,080,010	$ 5,078,350

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Securities available for sale, amortized cost	$ 1,504,331	$ 1,516,841
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	39,321,709	39,321,709
Common Stock, Shares, Outstanding	37,545,864	37,502,773
Treasury stock, shares	1,775,845	1,818,936

Consolidated Condensed Statemen

Consolidated Condensed Statements of Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 45,016	$ 40,856
Taxable securities	6,415	6,550
Tax exempt securities	2,635	2,841
Dividends	362	376
Federal funds sold and other interest income	626	610
TOTAL INTEREST AND DIVIDEND INCOME	55,054	51,233
INTEREST EXPENSE
Deposits	18,390	12,707
Short-term borrowings	3,939	921
Long-term borrowings	1,038	995
TOTAL INTEREST EXPENSE	23,367	14,623
NET INTEREST INCOME	31,687	36,610
(Credit) provision for credit losses	(270)	8,305
(Credit) provision for unfunded loans	(179)	294
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	32,136	28,011
NONINTEREST INCOME
Bank owned life insurance income	707	547
Security (losses) gains, including fair value changes for equity securities	(2,120)	121
Net gains on sale of loans	297	310
Other mortgage banking income, net	125	153
Other operating income	1,111	1,330
TOTAL NONINTEREST INCOME	8,357	10,425
NONINTEREST EXPENSES
Salaries and employee benefits	15,069	14,645
Occupancy and equipment	3,730	3,869
FDIC insurance and state and local taxes	1,345	1,222
Professional fees	1,254	1,114
Merger related costs	0	4,313
Advertising	431	409
Intangible amortization	688	909
Core processing charges	1,135	1,164
Other operating expenses	3,387	3,077
TOTAL NONINTEREST EXPENSES	27,039	30,722
Income before taxes	13,454	7,714
INCOME TAXES	2,214	639
Net income	$ 11,240	$ 7,075
EARNINGS PER SHARE - basic	$ 0.3	$ 0.19
EARNINGS PER SHARE - diluted	$ 0.3	$ 0.19
Service Charges on Deposit Accounts
NONINTEREST INCOME
Noninterest income	$ 1,583	$ 1,432
Trust Fees
NONINTEREST INCOME
Noninterest income	2,793	2,587
Insurance Agency Commissions
NONINTEREST INCOME
Noninterest income	1,528	1,456
Retirement Plan Consulting Fees
NONINTEREST INCOME
Noninterest income	334	307
Investment Commissions
NONINTEREST INCOME
Noninterest income	432	393
Debit Card and EFT Fees
NONINTEREST INCOME
Noninterest income	$ 1,567	$ 1,789

Consolidated Condensed Statem_2

Consolidated Condensed Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 11,240	$ 7,075
Other comprehensive (loss) income:
Net unrealized holding (losses) gains on available for sale securities	(19,176)	42,900
Reclassification adjustment for losses (gains) realized in income on sales	2,134	(120)
Reclassification adjustment for losses realized in income on fair value hedge	1,346	0
Net unrealized holding (losses) gains	(15,696)	42,780
Income tax effect	3,296	(8,984)
Unrealized holding (losses) gains, net of reclassification and tax	(12,400)	33,796
Change in funded status of post-retirement plan, net of tax	0	0
Other comprehensive (loss) income, net of tax	(12,400)	33,796
TOTAL COMPREHENSIVE (LOSS) INCOME	$ (1,160)	$ 40,871

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, 2022	$ 292,295	$ 305,340	$ 212,375	$ (210,490)	$ (14,930)
Net income	7,075		7,075
Other comprehensive income	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)
Treasury share purchases	(11,660)				(11,660)
Dividends paid	(6,437)		(6,437)
Balance at Mar. 31, 2023	374,642	364,318	213,013	(176,694)	(25,995)
Balance at Dec. 31, 2023	404,415	365,305	236,757	(172,554)	(25,093)
Net income	11,240		11,240
Other comprehensive income	(12,400)			(12,400)
Restricted share issuance	4	(363)			367
Restricted share forfeitures	(2)	153			(155)
Stock based compensation expense	662	662
Vesting of Long Term Incentive Plan	5	(914)			919
Share forfeitures for taxes	(529)				(529)
Dividends paid	(6,369)		(6,369)
Balance at Mar. 31, 2024	$ 397,026	$ 364,843	$ 241,628	$ (184,954)	$ (24,491)

Consolidated Condensed Statem_4

Consolidated Condensed Statements of Stockholders' Equity (Parenthetical) Unaudited - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Retained Earnings
Cash dividend declared per share of common stock	$ 0.17	$ 0.17

Consolidated Condensed Statem_5

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 11,240	$ 7,075
Adjustments to reconcile net income to net cash from operating activities:
(Credit) provision for credit losses	(270)	8,305
(Credit) provision for unfunded loans	(179)	294
Depreciation and amortization	1,611	1,899
Net amortization of securities	240	267
Available for sale security losses (gains)	2,134	(120)
Realized gains on equity securities	(14)	(1)
Stock compensation expense	662	615
Earnings on bank owned life insurance	(624)	(547)
Income recognized from death benefit on bank owned life insurance	(83)	0
Origination of loans held for sale	(15,649)	(12,947)
Proceeds from loans held for sale	16,209	14,016
Net gains on sale of loans	(297)	(310)
Net change in other assets and liabilities	(1,817)	(4,679)
NET CASH FROM OPERATING ACTIVITIES	13,163	13,867
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities and repayments of securities available for sale	11,727	12,756
Proceeds from sales of securities available for sale	44,292	69,918
Purchases of securities available for sale	(45,883)	(450)
Proceeds from sales of equity securities	23	10
Purchase of equity securities	(21)	(13)
Proceeds from maturities and repayments of SBIC funds	146	166
Purchases of SBIC funds	(521)	(671)
Proceeds from redemption of regulatory stock	2,799	12,721
Purchase of regulatory stock	(1,720)	(10,644)
Loan originations and payments, net	15,977	(6,496)
Proceeds from loans held for sale previously classified as portfolio loans	1,594	0
Proceeds from BOLI death benefit	551	0
Additions to premises and equipment	(1,553)	(171)
Net cash paid in business combinations	0	(13,175)
NET CASH FROM INVESTING ACTIVITIES	27,411	63,951
CASH FLOWS FROM FINANCING ACTIVITIES
Net change in deposits	20,739	(41,421)
Net change in short-term borrowings	(10,000)	34,000
Cash dividends paid	(6,341)	(6,403)
Repurchase of common shares	0	(11,544)
NET CASH FROM FINANCING ACTIVITIES	4,398	(25,368)
NET CHANGE IN CASH AND CASH EQUIVALENTS	44,972	52,450
Beginning cash and cash equivalents	103,658	75,551
Ending cash and cash equivalents	148,630	128,001
Supplemental cash flow information:
Interest paid	27,195	16,356
Supplemental noncash disclosures:
Issuance of stock awards	1,560	431
Issuance of stock for business combinations	0	59,202
Lease liabilities arising from obtaining right-of-use assets	$ 0	$ 1,289

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 11,240	$ 7,075

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
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”) was a wholly-owned insurance subsidiary of the Company that provided property and casualty insurance coverage to the Company and its subsidiaries until November 2023 when the Company dissolved the entity. The Captive pooled 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 available or economically feasible. 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 2023 Annual Report to Shareholders included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 (“2023 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, 2024. Outstanding shares at March 31, 2024 were 37,545,864 . 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: In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures . The amendments in this update related to the rate reconciliation and income taxes paid disclosures improve the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the rate reconciliation and income taxes paid disaggregated by jurisdiction. The amendments of this update are effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures . The amendments in this update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The main new provision requires significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss. The amendments of this update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition. 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 were 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, 2024
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 $ 0 and $ 4.3 million of merger related costs, for the Emclaire acquisition, during the three month periods ended March 31, 2024 and 2023, respectively. The Company recorded goodwill of $ 72.9 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 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 14,808 Bank owned life insurance 22,485 Core deposit intangible 19,249 Current and deferred taxes 17,708 Other assets 7,682 Total assets acquired 977,621 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 $ 19,704 Goodwill created 72,938 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

Securities	3 Months Ended
	Mar. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Securities	Securities: The following table summarizes the amortized cost and fair value of the available-for-sale securities portfolio at March 31, 2024 and December 31, 2023, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss). No allowance for credit losses have been recognized for the securities portfolio at March 31, 2024 or December 31, 2023. Gross Gross Amortized Unrealized Unrealized (In Thousands of Dollars) Cost Gains Losses Fair Value March 31, 2024 U.S. Treasury and U.S. government sponsored entities $ 137,720 $ 12 $ ( 18,585 ) $ 119,147 State and political subdivisions 612,030 3,555 ( 98,144 ) 517,441 Corporate bonds 18,670 146 ( 457 ) 18,359 Mortgage-backed securities 627,338 15 ( 113,628 ) 513,725 Collateralized mortgage obligations 105,510 100 ( 6,880 ) 98,730 Small Business Administration 3,063 0 ( 316 ) 2,747 Totals $ 1,504,331 $ 3,828 $ ( 238,010 ) $ 1,270,149 Gross Gross Amortized Unrealized Unrealized (In Thousands of Dollars) Cost Gains Losses Fair Value December 31, 2023 U.S. Treasury and U.S. government sponsored entities $ 145,439 $ 113 $ ( 17,597 ) $ 127,955 State and political subdivisions 644,880 4,792 ( 93,503 ) 556,169 Corporate bonds 18,554 187 ( 466 ) 18,275 Mortgage-backed securities 624,529 1 ( 104,144 ) 520,386 Collateralized mortgage obligations 80,227 331 ( 6,559 ) 73,999 Small Business Administration 3,212 0 ( 295 ) 2,917 Totals $ 1,516,841 $ 5,424 $ ( 222,564 ) $ 1,299,701 The proceeds from sales of available-for-sale securities and the associated gains and losses are as follows: March 31, 2024 March 31, 2023 Proceeds $ 44,292 $ 69,918 Gross gains 17 441 Gross losses ( 2,151 ) ( 321 ) 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, 2024 (In Thousands of Dollars) Amortized Cost Fair Value Maturity Within one year $ 600 $ 596 One to five years 26,877 24,734 Five to ten years 195,318 175,931 Beyond ten years 545,625 453,686 Mortgage-backed, collateralized mortgage obligations and Small Business Administration securities 735,911 615,202 Total $ 1,504,331 $ 1,270,149 The following table summarizes the investment securities with unrealized losses for which an allowance for credit losses has not been recorded at March 31, 2024 and December 31, 2023, 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, 2024 U.S. Treasury and U.S. government sponsored entities $ 449 $ ( 1 ) $ 116,810 $ ( 18,584 ) $ 117,259 $ ( 18,585 ) State and political subdivisions 28,380 ( 1,414 ) 412,504 ( 96,730 ) 440,884 ( 98,144 ) Corporate bonds 8,059 ( 275 ) 4,869 ( 182 ) 12,928 ( 457 ) Mortgage-backed securities 4,272 ( 90 ) 495,129 ( 113,538 ) 499,401 ( 113,628 ) Collateralized mortgage obligations 37,452 ( 1,141 ) 39,674 ( 5,739 ) 77,126 ( 6,880 ) Small Business Administration 0 0 2,747 ( 316 ) 2,747 ( 316 ) Total $ 78,612 $ ( 2,921 ) $ 1,071,733 $ ( 235,089 ) $ 1,150,345 $ ( 238,010 ) 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, 2023 U.S. Treasury and U.S. government sponsored entities $ 399 $ ( 1 ) $ 122,361 $ ( 17,596 ) $ 122,760 $ ( 17,597 ) State and political subdivisions 15,852 ( 1,684 ) 428,416 ( 91,819 ) 444,268 ( 93,503 ) Corporate bonds 8,463 ( 284 ) 3,881 ( 182 ) 12,344 ( 466 ) Mortgage-backed securities 5,113 ( 76 ) 515,259 ( 104,068 ) 520,372 ( 104,144 ) Collateralized mortgage obligations 20,019 ( 980 ) 43,808 ( 5,579 ) 63,827 ( 6,559 ) Small Business Administration 0 0 2,917 ( 295 ) 2,917 ( 295 ) Total $ 49,846 $ ( 3,025 ) $ 1,116,642 $ ( 219,539 ) $ 1,166,488 $ ( 222,564 ) As of March 31, 2024, the Company’s security portfolio consisted of 947 securities, 767 of which were in an unrealized loss position. The treasury, agency, mortgage-backed securities, collateralized mortgage obligations and small business administration securities that the Company owns are all issued by government sponsored entities and therefore contain no potential for credit loss. The Company does not consider any of its available-for-sale 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. The vast majority of the Company's state and political subdivisions holdings are of high credit quality, and are rated AA or higher. In addition, management has both the ability and intent to hold the securities for a period of time sufficient to allow for the recovery in fair value. As of March 31, 2024, the Company has no t recorded an allowance for credit losses on available for sale ("AFS") securities. Equity Securities The Company also holds equity securities which include $ 15.3 million in Small Business Investment Company (“SBIC”) partnership investments as well as $ 238 thousand in local and regional bank holdings and other miscellaneous equity funds at March 31, 2024. At December 31, 2023, the Company held $ 14.9 million in SBIC investments and $ 226 thousand in local and regional bank holdings and other miscellaneous equity funds. Gains on these equity funds were recognized as income in 2024 and 2023 in compliance with ASU 2016-01, which requires all equity securities to be measured at their fair value with changes in fair value being recognized through the statements of income.

Loans

Loans	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
Loans	Loans: Loan balances were as follows: (In Thousands of Dollars) March 31, 2024 December 31, 2023 Commercial real estate Owner occupied $ 390,058 $ 399,273 Non-owner occupied 705,168 712,315 Farmland 201,788 202,950 Other 244,146 224,218 Commercial Commercial and industrial 335,747 346,354 Agricultural 58,637 58,338 Residential real estate 1-4 family residential 836,252 843,697 Home equity lines of credit 143,696 142,441 Consumer Indirect 224,931 226,815 Direct 22,624 23,805 Other 9,291 9,164 Total loans $ 3,172,338 $ 3,189,370 Net deferred loan costs 8,980 8,757 Allowance for credit losses ( 33,159 ) ( 34,440 ) Net loans $ 3,148,159 $ 3,163,687 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, 2024 and 2023: Three Months Ended March 31, 2024 (In Thousands of Dollars) Commercial Commercial Residential Consumer Total Allowance for credit losses Beginning balance $ 18,150 $ 5,087 $ 6,916 $ 4,287 $ 34,440 (Credit) Provision for credit losses ( 541 ) 62 ( 69 ) 278 ( 270 ) Loans charged off ( 146 ) ( 643 ) ( 30 ) ( 463 ) ( 1,282 ) Recoveries 18 37 23 193 271 Total ending allowance balance $ 17,481 $ 4,543 $ 6,840 $ 4,295 $ 33,159 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 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, 2024. As of March 31, 2024, the Company expects that the markets in which it operates will experience minimal changes to economic conditions, stable trend in 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, 2023 to March 31, 2024 is largely attributed to improvements in the Company's loss rates that anchor the qualitative factors and impact the quantitative reserve, reclassification of construction loan balances that were placed into their permanent loan pool, adjustments made to the Commercial Staffing qualitative factor and release of reserves related to loans transferred to held for sale. 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, 2024 and December 31, 2023: (In Thousands of Dollars) Nonaccrual with no allowance for credit loss Nonaccrual with an allowance for credit loss Loans past due over 89 days still accruing March 31, 2024 Commercial real estate Owner occupied $ 1,749 $ 813 $ 0 Non-owner occupied 92 163 0 Farmland 1,870 7 0 Other 0 72 0 Commercial Commercial and industrial 348 1,005 0 Agricultural 192 287 0 Residential real estate 1-4 family residential 364 2,804 1,245 Home equity lines of credit 206 197 42 Consumer Indirect 42 225 86 Direct 65 49 24 Other 0 4 0 Total loans $ 4,928 $ 5,626 $ 1,397 (In Thousands of Dollars) Nonaccrual with no allowance for credit loss Nonaccrual with an allowance for credit loss Loans past due over 89 days still accruing December 31, 2023 Commercial real estate Owner occupied $ 1,804 $ 830 $ 0 Non-owner occupied 19 1,491 0 Farmland 1,957 9 0 Other 0 80 0 Commercial Commercial and industrial 394 1,408 0 Agricultural 203 317 0 Residential real estate 1-4 family residential 348 3,009 460 Home equity lines of credit 240 210 69 Consumer Indirect 22 300 125 Direct 65 69 1 Other 0 5 0 Total loans $ 5,052 $ 7,728 $ 655 The above table for the period ending December 31, 2023 does not include a $ 1.63 million non-owner occupied commercial real estate loan that was held-for-sale and in nonaccrual status. There were no nonaccrual or past due loans related to loans held-for-sale at March 31, 2024. The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of March 31, 2024 and December 31, 2023: (In Thousands of Dollars) Real Estate Business Assets Vehicles Cash March 31, 2024 Commercial real estate Owner occupied $ 1,749 $ 0 $ 0 $ 0 Non-owner occupied 92 0 0 0 Farmland 1,870 0 0 0 Other 0 0 0 0 Commercial Commercial and industrial 92 467 0 0 Agricultural 0 192 0 0 Residential real estate 1-4 family residential 3,388 0 0 0 Home equity lines of credit 252 0 0 0 Consumer Indirect 0 0 68 0 Direct 0 0 17 66 Other 0 0 0 0 Total loans $ 7,443 $ 659 $ 85 $ 66 (In Thousands of Dollars) Real Estate Business Assets Vehicles Cash December 31, 2023 Commercial real estate Owner occupied $ 1,804 $ 0 $ 0 $ 0 Non-owner occupied 1,335 0 0 0 Farmland 1,957 0 0 0 Other 0 0 0 0 Commercial Commercial and industrial 94 867 0 0 Agricultural 0 203 0 0 Residential real estate 1-4 family residential 3,352 0 0 0 Home equity lines of credit 294 0 0 0 Consumer Indirect 0 0 53 0 Direct 0 0 19 66 Other 0 0 0 0 Total loans $ 8,836 $ 1,070 $ 72 $ 66 The following tables present the aging of the recorded investment in past due loans as of March 31, 2024 and December 31, 2023 by class of loans. (In Thousands of Dollars) 30-59 60-89 90 Days or Total Past Loans Not Total March 31, 2024 Commercial real estate Owner occupied $ 237 $ 0 $ 2,562 $ 2,799 $ 387,028 $ 389,827 Non-owner occupied 0 0 255 255 704,447 704,702 Farmland 2 360 1,877 2,239 199,335 201,574 Other 50 0 72 122 243,616 243,738 Commercial Commercial and industrial 642 281 1,353 2,276 334,939 337,215 Agricultural 321 2 479 802 58,603 59,405 Residential real estate 1-4 family residential 7,404 2,189 4,413 14,006 822,199 836,205 Home equity lines of credit 288 268 445 1,001 142,741 143,742 Consumer Indirect 1,410 458 353 2,221 230,746 232,967 Direct 116 35 138 289 22,362 22,651 Other 6 0 4 10 9,282 9,292 Total loans $ 10,476 $ 3,593 $ 11,951 $ 26,020 $ 3,155,298 $ 3,181,318 (In Thousands of Dollars) 30-59 60-89 90 Days or Total Past Loans Not Total December 31, 2023 Commercial real estate Owner occupied $ 302 $ 293 $ 2,634 $ 3,229 $ 395,799 $ 399,028 Non-owner occupied 90 0 1,510 1,600 710,195 711,795 Farmland 365 0 1,966 2,331 200,395 202,726 Other 0 0 80 80 223,697 223,777 Commercial Commercial and industrial 540 199 1,802 2,541 345,278 347,819 Agricultural 292 40 520 852 58,223 59,075 Residential real estate 1-4 family residential 6,819 4,488 3,817 15,124 828,437 843,561 Home equity lines of credit 729 34 519 1,282 141,189 142,471 Consumer Indirect 2,045 289 447 2,781 232,105 234,886 Direct 153 23 135 311 23,514 23,825 Other 4 0 5 9 9,155 9,164 Total loans $ 11,339 $ 5,366 $ 13,435 $ 30,140 $ 3,167,987 $ 3,198,127

Loan Restructurings

Loan Restructurings	3 Months Ended
	Mar. 31, 2024
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 presents the amortized cost basis of loans that were both experiencing financial difficulty and modified during the three months ended March 31, 2024 and March 31, 2023, by class and type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below: Three Months Ended March 31, 2024 Amortized Cost (In Thousands of Dollars) Payment Deferral Principal Forgiveness Interest Rate Reduction Combination Term Extension and Interest Rate Reduction Total % of Total Class of Financing Receivable Commercial real estate Non-owner occupied $ 0 $ 74 $ 0 $ 0 $ 74 0.01 % Residential real estate Home equity lines of credit 0 0 29 0 29 0.02 % Total modifications to borrowers experiencing financial difficulty $ 0 $ 74 $ 29 $ 0 $ 103 0.00 % Three Months Ended March 31, 2023 Amortized Cost (In Thousands of Dollars) Payment Deferral Principal Forgiveness Interest Rate Reduction Combination Term Extension and Interest Rate Reduction Total % of Total Class of Financing Receivable Commercial Commercial and industrial $ 50 $ 0 $ 0 $ 0 $ 50 0.01 % Total modifications to borrowers experiencing financial difficulty $ 50 $ 0 $ 0 $ 0 $ 50 0.00 % The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three months ended March 31, 2024 and March 31, 2023: Payment Deferral Principal Forgiveness Interest Rate Reduction Weighted-Average Years Added to the Life Reduction of Amortized Cost Basis of the Loans Weighted-Average Contractual Interest Rate Three Months Ended March 31, 2024 From To Commercial real estate Non-owner occupied $ 152 Residential real estate Home equity lines of credit 10.25 % 5.00 % Payment Deferral Principal Forgiveness Interest Rate Reduction Weighted-Average Years Added to the Life Reduction of Amortized Cost Basis of the Loans Weighted-Average Contractual Interest Rate Three Months Ended March 31, 2023 From To Commercial Commercial and industrial 0.50 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 presents the performance of such loans that have been modified in the three months ended March 31, 2024 and March 31, 2023: Three Months Ended March 31, 2024 Payment status (Amortized cost Basis) (In Thousands of Dollars) Current 30-89 Days past due 90+ Days past due Accrual restructured loans Total accruing restructured loans $ 0 $ 0 $ 0 Nonaccrual restructured loans Commercial real estate Non-owner occupied $ 74 $ 0 $ 0 Residential real estate Home equity lines of credit 29 0 0 Total nonaccrual restructured loans $ 103 $ 0 $ 0 Total restructured loans $ 103 $ 0 $ 0 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, 2024, the Company had no commitments to lend any additional funds on restructured loans. The following table presents the amortized cost basis of loans that had a payment default during the three months ended March 31, 2024 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. 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: March 31, 2024 Amortized Cost (In Thousands of Dollars) Payment Deferral Principal Forgiveness Interest Rate Reduction Combination Term Extension and Interest Rate Reduction Residential real estate 1-4 family residential $ 0 $ 0 $ 30 $ 0 Total modifications to borrowers experiencing financial difficulty $ 0 $ 0 $ 30 $ 0 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 financial difficulty at the time of the modification. Upon the Company's determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or portion of the loan) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance of the credit losses is adjusted by the same amount.

Credit Quality Indicators

Credit Quality Indicators	3 Months Ended
	Mar. 31, 2024
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, 2024 and December 31, 2023, 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, 2024 Commercial real estate Owner occupied $ 378,483 $ 8,237 $ 3,107 $ 389,827 Non-owner occupied 643,226 28,110 33,366 704,702 Farmland 199,187 0 2,387 201,574 Other 235,405 0 8,333 243,738 Commercial Commercial and industrial 323,823 1,955 11,437 337,215 Agricultural 58,893 0 512 59,405 Total loans $ 1,839,017 $ 38,302 $ 59,142 $ 1,936,461 (In Thousands of Dollars) Pass Special Sub Total December 31, 2023 Commercial real estate Owner occupied $ 386,015 $ 9,628 $ 3,385 $ 399,028 Non-owner occupied 648,063 27,938 35,794 711,795 Farmland 200,240 0 2,486 202,726 Other 215,459 0 8,318 223,777 Commercial Commercial and industrial 334,764 646 12,409 347,819 Agricultural 58,506 17 552 59,075 Total loans $ 1,843,047 $ 38,229 $ 62,944 $ 1,944,220 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. The above table for the period ending December 31, 2023 does not include a $ 1.63 million non-owner occupied commercial real estate loan that was held-for-sale and risk rated substandard. There were no special mention or substandard loans related to loans held-for-sale at March 31, 2024. In the 1-4 family residential real estate portfolio at March 31, 2024, other real estate owned and foreclosure properties were $ 58 thousand and $ 271 thousand, respectively. At December 31, 2023, other real estate owned and foreclosure properties were $ 92 thousand and $ 207 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, 2024 and December 31, 2023. 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, 2024 Performing $ 831,792 $ 143,297 $ 232,614 $ 22,513 $ 9,288 Nonperforming 4,413 445 353 138 4 Total loans $ 836,205 $ 143,742 $ 232,967 $ 22,651 $ 9,292 Residential Real Estate Consumer (In Thousands of Dollars) 1-4 Family Home Indirect Direct Other December 31, 2023 Performing $ 839,744 $ 141,952 $ 234,439 $ 23,690 $ 9,159 Nonperforming 3,817 519 447 135 5 Total loans $ 843,561 $ 142,471 $ 234,886 $ 23,825 $ 9,164 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, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Total Commercial real estate - Owner occupied: Risk Rating Pass $ 1,479 $ 59,963 $ 57,271 $ 65,103 $ 42,060 $ 150,109 $ 2,498 $ 378,483 Special mention 0 0 0 0 7,691 546 0 8,237 Substandard 0 0 292 0 8 2,616 191 3,107 Total commercial real estate - Owner occupied loans $ 1,479 $ 59,963 $ 57,563 $ 65,103 $ 49,759 $ 153,271 $ 2,689 $ 389,827 Commercial real estate - Owner Occupied: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - Non-owner occupied: Risk Rating Pass $ 5,408 $ 49,933 $ 132,435 $ 87,279 $ 75,428 $ 283,327 $ 9,416 $ 643,226 Special mention 0 0 0 12,356 0 15,754 0 28,110 Substandard 0 0 0 3,969 8,784 20,193 420 33,366 Total commercial real estate - Non-owner occupied loans $ 5,408 $ 49,933 $ 132,435 $ 103,604 $ 84,212 $ 319,274 $ 9,836 $ 704,702 Commercial real estate - Non-owner occupied: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 146 $ 0 $ 0 $ 146 Commercial real estate - Farmland: Risk Rating Pass $ 6,190 $ 20,108 $ 39,777 $ 20,697 $ 33,232 $ 76,455 $ 2,728 $ 199,187 Special mention 0 0 0 0 0 0 0 0 Substandard 0 0 0 326 0 2,061 0 2,387 Total commercial real estate - Farmland loans $ 6,190 $ 20,108 $ 39,777 $ 21,023 $ 33,232 $ 78,516 $ 2,728 $ 201,574 Commercial real estate - Farmland: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - Other: Risk Rating Pass $ 2,938 $ 82,299 $ 66,062 $ 47,106 $ 8,961 $ 26,730 $ 1,309 $ 235,405 Special mention 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 8,214 119 0 8,333 Total commercial real estate - Other loans $ 2,938 $ 82,299 $ 66,062 $ 47,106 $ 17,175 $ 26,849 $ 1,309 $ 243,738 Commercial real estate - Other: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Term Loans Amortized Cost Basis by Origination Year (Continued) As of March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Total Commercial - Commercial and industrial: Risk Rating Pass $ 10,519 $ 87,678 $ 77,841 $ 35,474 $ 18,454 $ 28,830 $ 65,027 $ 323,823 Special mention 0 0 124 271 0 0 1,560 1,955 Substandard 0 63 3,529 1,014 215 1,426 5,190 11,437 Total commercial - Commercial and industrial loans $ 10,519 $ 87,741 $ 81,494 $ 36,759 $ 18,669 $ 30,256 $ 71,777 $ 337,215 Commercial - Commercial and industrial: Current period gross write-offs $ 0 $ 88 $ 31 $ 18 $ 17 $ 126 $ 313 $ 593 Commercial - Agricultural: Risk Rating Pass $ 2,424 $ 13,792 $ 16,247 $ 7,888 $ 3,233 $ 1,953 $ 13,356 $ 58,893 Special mention 0 0 0 0 0 0 0 0 Substandard 0 2 32 120 216 142 0 512 Total commercial - Agricultural loans $ 2,424 $ 13,794 $ 16,279 $ 8,008 $ 3,449 $ 2,095 $ 13,356 $ 59,405 Commercial - Agricultural: Current period gross write-offs $ 0 $ 0 $ 36 $ 13 $ 0 $ 1 $ 0 $ 50 Residential real estate - 1-4 family residential: Payment Performance Performing $ 8,844 $ 68,468 $ 166,790 $ 162,223 $ 129,972 $ 291,498 $ 3,997 $ 831,792 Nonperforming 0 0 252 451 1,795 1,915 0 4,413 Total residential real estate - 1-4 family residential loans $ 8,844 $ 68,468 $ 167,042 $ 162,674 $ 131,767 $ 293,413 $ 3,997 $ 836,205 Residential real estate - 1-4 family residential: Current period gross write-offs $ 0 $ 0 $ 0 $ 21 $ 0 $ 9 $ 0 $ 30 Residential real estate - Home equity lines of credit: Payment Performance Performing $ 0 $ 101 $ 19 $ 131 $ 110 $ 3,359 $ 139,577 $ 143,297 Nonperforming 0 0 29 0 0 416 0 445 Total residential real estate - Home equity lines of credit loans $ 0 $ 101 $ 48 $ 131 $ 110 $ 3,775 $ 139,577 $ 143,742 Residential real estate - Home equity lines of credit: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Term Loans Amortized Cost Basis by Origination Year (Continued) As of March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Total Consumer - Indirect: Payment Performance Performing $ 16,160 $ 70,594 $ 66,018 $ 30,083 $ 19,262 $ 30,497 $ 0 $ 232,614 Nonperforming 0 21 118 107 44 63 0 353 Total consumer - Indirect loans $ 16,160 $ 70,615 $ 66,136 $ 30,190 $ 19,306 $ 30,560 $ 0 $ 232,967 Consumer - Indirect: Current period gross write-offs $ 10 $ 11 $ 41 $ 106 $ 77 $ 119 $ 0 $ 364 Consumer - Direct: Payment Performance Performing $ 877 $ 3,244 $ 3,366 $ 1,912 $ 1,187 $ 11,576 $ 351 $ 22,513 Nonperforming 0 5 7 18 66 42 0 138 Total consumer - Direct loans $ 877 $ 3,249 $ 3,373 $ 1,930 $ 1,253 $ 11,618 $ 351 $ 22,651 Consumer - Direct: Current period gross write-offs $ 0 $ 0 $ 12 $ 0 $ 2 $ 40 $ 0 $ 54 Consumer - Other: Payment Performance Performing $ 0 $ 0 $ 1 $ 60 $ 101 $ 324 $ 8,802 $ 9,288 Nonperforming 0 0 0 0 0 4 0 4 Total consumer - Other loans $ 0 $ 0 $ 1 $ 60 $ 101 $ 328 $ 8,802 $ 9,292 Consumer - Other: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 45 $ 0 $ 45 Term Loans Amortized Cost Basis by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Total Commercial real estate - Owner occupied: Risk Rating Pass $ 57,983 $ 58,178 $ 66,205 $ 42,023 $ 48,849 $ 109,831 $ 2,946 $ 386,015 Special mention 0 293 0 8,779 0 556 0 9,628 Substandard 0 0 0 10 490 2,701 184 3,385 Total commercial real estate - Owner occupied loans $ 57,983 $ 58,471 $ 66,205 $ 50,812 $ 49,339 $ 113,088 $ 3,130 $ 399,028 Commercial real estate - Owner Occupied: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 1 $ 0 $ 0 $ 1 Commercial real estate - Non-owner occupied: Risk Rating Pass $ 49,177 $ 135,433 $ 88,188 $ 77,713 $ 81,079 $ 205,729 $ 10,744 $ 648,063 Special mention 0 0 12,156 0 6,565 9,217 0 27,938 Substandard 0 0 3,972 10,037 3,492 17,794 499 35,794 Total commercial real estate - Non-owner occupied loans $ 49,177 $ 135,433 $ 104,316 $ 87,750 $ 91,136 $ 232,740 $ 11,243 $ 711,795 Commercial real estate - Non-owner occupied: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 144 $ 201 $ 0 $ 345 Commercial real estate - Farmland: Risk Rating Pass $ 22,576 $ 40,101 $ 20,890 $ 34,036 $ 18,634 $ 59,900 $ 4,103 $ 200,240 Special mention 0 0 0 0 0 0 0 0 Substandard 0 0 330 0 26 2,130 0 2,486 Total commercial real estate - Farmland loans $ 22,576 $ 40,101 $ 21,220 $ 34,036 $ 18,660 $ 62,030 $ 4,103 $ 202,726 Commercial real estate - Farmland: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 3 $ 0 $ 3 Commercial real estate - Other: Risk Rating Pass $ 68,911 $ 56,753 $ 47,895 $ 9,063 $ 8,516 $ 23,269 $ 1,052 $ 215,459 Special mention 0 0 0 0 0 0 0 0 Substandard 0 0 0 8,186 0 132 0 8,318 Total commercial real estate - Other loans $ 68,911 $ 56,753 $ 47,895 $ 17,249 $ 8,516 $ 23,401 $ 1,052 $ 223,777 Commercial real estate - Other: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Term Loans Amortized Cost Basis by Origination Year (Continued) As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Total Commercial - Commercial and industrial: Risk Rating Pass $ 90,807 $ 85,255 $ 40,444 $ 21,794 $ 9,736 $ 23,030 $ 63,698 $ 334,764 Special mention 0 141 355 21 0 0 129 646 Substandard 195 3,551 980 404 1,077 699 5,503 12,409 Total commercial - Commercial and industrial loans $ 91,002 $ 88,947 $ 41,779 $ 22,219 $ 10,813 $ 23,729 $ 69,330 $ 347,819 Commercial - Commercial and industrial: Current period gross write-offs $ 0 $ 178 $ 579 $ 11 $ 16 $ 394 $ 0 $ 1,178 Commercial - Agricultural: Risk Rating Pass $ 13,738 $ 17,368 $ 8,917 $ 3,584 $ 1,386 $ 1,133 $ 12,380 $ 58,506 Special mention 0 0 0 0 0 0 17 17 Substandard 0 33 118 225 24 152 0 552 Total commercial - Agricultural loans $ 13,738 $ 17,401 $ 9,035 $ 3,809 $ 1,410 $ 1,285 $ 12,397 $ 59,075 Commercial - Agricultural: Current period gross write-offs $ 0 $ 15 $ 70 $ 3 $ 0 $ 6 $ 0 $ 94 Residential real estate - 1-4 family residential: Payment Performance Performing $ 63,365 $ 171,862 $ 164,469 $ 132,989 $ 49,380 $ 254,027 $ 3,652 $ 839,744 Nonperforming 37 58 312 1,645 115 1,650 0 3,817 Total residential real estate - 1-4 family residential loans $ 63,402 $ 171,920 $ 164,781 $ 134,634 $ 49,495 $ 255,677 $ 3,652 $ 843,561 Residential real estate - 1-4 family residential: Current period gross write-offs $ 52 $ 0 $ 49 $ 130 $ 0 $ 129 $ 0 $ 360 Residential real estate - Home equity lines of credit: Payment Performance Performing $ 0 $ 19 $ 14 $ 111 $ 51 $ 3,302 $ 138,455 $ 141,952 Nonperforming 0 26 13 15 0 465 0 519 Total residential real estate - Home equity lines of credit loans $ 0 $ 45 $ 27 $ 126 $ 51 $ 3,767 $ 138,455 $ 142,471 Residential real estate - Home equity lines of credit: Current period gross write-offs $ 0 $ 0 $ 0 $ 8 $ 0 $ 16 $ 0 $ 24 Term Loans Amortized Cost Basis by Origination Year (Continued) As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Total Consumer - Indirect: Payment Performance Performing $ 74,425 $ 71,705 $ 32,528 $ 21,163 $ 11,395 $ 23,223 $ 0 $ 234,439 Nonperforming 54 108 138 85 26 36 0 447 Total consumer - Indirect loans $ 74,479 $ 71,813 $ 32,666 $ 21,248 $ 11,421 $ 23,259 $ 0 $ 234,886 Consumer - Indirect: Current period gross write-offs $ 33 $ 138 $ 71 $ 35 $ 23 $ 232 $ 0 $ 532 Consumer - Direct: Payment Performance Performing $ 3,552 $ 3,812 $ 2,203 $ 1,352 $ 974 $ 11,431 $ 366 $ 23,690 Nonperforming 0 17 - 65 - 53 0 135 Total consumer - Direct loans $ 3,552 $ 3,829 $ 2,203 $ 1,417 $ 974 $ 11,484 $ 366 $ 23,825 Consumer - Direct: Current period gross write-offs $ 11 $ 38 $ 22 $ 51 $ 9 $ 100 $ 0 $ 231 Consumer - Other: Payment Performance Performing $ 0 $ 0 $ 60 $ 103 $ 82 $ 278 $ 8,636 $ 9,159 Nonperforming 0 0 0 0 0 5 0 5 Total consumer - Other loans $ 0 $ 0 $ 60 $ 103 $ 82 $ 283 $ 8,636 $ 9,164 Consumer - Other: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 20 $ 149 $ 169 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 is 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 are used to determine credit loss assumptions. The Company uses two methodologies to analyze loan pools. The cohort method and the probability of default/loss given default ("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 are not 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 assess probability of default ("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 2024. 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 the 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, 2024, the Company had $ 717 million in unfunded commitments and set aside $ 1.66 million in anticipated credit losses. At December 31, 2023, the Company had $ 753 million in unfunded commitments and set aside $ 1.84 million in anticipated credit losses. The $ 36 million decrease in unfunded commitments and $ 180 thousand decrease in the reserve for anticipated credit losses is due to existing construction loan projects that are moving forward and advances are being made to the loan. This reserve is recorded in other liabilities as opposed to the ACL. The determination of the 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. The ACL was $ 33.2 million at March 31, 2024 and $ 34.4 million at December 31, 2023. The decrease of $ 1.3 million was due to a reduction of specific reserve and improved historical loss rates. These factors were partially offset by an increased Portfolio Composition and Growth qualitative factor for commercial real estate construction loans due to increasing loan balances. Purchased Loans 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 2024, the Company has not acquired any additional PCD loans. The outstanding balance at March 31, 2024 and related allowance on PCD loans is as follows: Loan Balance ACL Balance Commercial real estate Owner Occupied $ 386 $ 17 Non-owner Occupied 30,441 618 Farmland 7 0 Commercial Commercial and industrial 1,960 132 Agricultural 117 7 Residential real estate 1-4 family residential 1,182 6 Home equity lines of credit 3 0 Total $ 34,096 $ 780

Revenue from Contracts with Cus

Revenue from Contracts with Customers	3 Months Ended
	Mar. 31, 2024
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. ASC 606 rules govern the disclosure of revenue tied to contracts. The following table presents the Company’s noninterest income by revenue stream and reportable segment, net of eliminations, for the three months ended March 31, 2024 and 2023. (In Thousands of Dollars) Trust Bank Totals For Three Months Ended March 31, 2024 Service charges on deposit accounts $ 0 $ 1,583 $ 1,583 Debit card and EFT fees 0 1,567 1,567 Trust fees 2,793 0 2,793 Insurance agency commissions 0 1,528 1,528 Retirement plan consulting fees 334 0 334 Investment commissions 0 432 432 Other (outside the scope of ASC 606) 0 120 120 Total noninterest income $ 3,127 $ 5,230 $ 8,357 (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 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. 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. Investment Commissions – Investment commissions are earned through the sales of non-deposit investment products to customers of the Company. The sales are conducted through a third-party broker-dealer. When the commissions are received and recorded into income on the Bank’s income statement, there is no contingent portion that may need to be refunded back to the broker dealer. 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. Any amounts within the scope of ASC 606 are deemed immaterial.

Fair Value

Fair Value	3 Months Ended
	Mar. 31, 2024
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 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 value is recorded in the income statement. 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. The inputs used are principally derived 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. At March 31, 2024, the Company determined that no securities had a fair value less than amortized cost that was as a result of credit deterioration as outlined in ASU 2016-13. Loans Held For Sale, at Fair Value The fair value of loans held for sale is estimated based upon binding contracts and quotes from third party investors (Level 2). 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). Loan Servicing Rights Loan servicing rights are evaluated for impairment based upon the fair value of the rights as compared to the carrying amount at the end of each quarter. If the carrying amount of an individual tranche exceeds the fair value then an impairment is recorded on that tranche so that the servicing asset is carried at fair value. The calculation of the fair value is performed by an independent third party and the model uses factors such as the interest rate, prepayment speeds and other default rate assumptions that market participants would use in estimating the future net servicing income that can be validated against available market data (Level 2). Interest Rate Swaps The Company periodically enters into interest rate swap agreements with its commercial customers who desire a fixed rate loan term that is longer than the Company is willing to extend. The Company enters into a reciprocal swap agreement with a third party that offsets the interest rate risk from the interest rate extended to the customer. The fair value of these interest rate swap derivative instruments is calculated by an independent third party and are based upon valuation models that use observable market data as of the measurement date (Level 2). The Company also entered into a fair value hedge to mitigate the risk of further interest rate increases and the subsequent impact on the valuation of the company’s state and political subdivision municipal bond portfolio. The Company uses an independent third party to perform a market valuation analysis for this derivative (Level 2). Collateral Dependent Loans Fair value estimates of collateral dependent loans that are individually reviewed are based on the fair value of the collateral, less estimated costs to sell. Loans carried at fair value generally receive individual allocations of the allowance for credit losses in 2023 and 2024. For collateral dependent loans, fair value is commonly based on recent real estate appraisals or in quoted sales price in certain instances. Appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Adjustments to a quoted price are routinely made to factor in data that affect the marketability of the collateral. Such adjustments, in both instances, are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Non-real estate collateral may be valued using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation and management’s expertise and knowledge of the client and client’s business, resulting in a Level 3 fair value classification. These loans are evaluated on a quarterly basis and adjusted accordingly. Other Real Estate Owned Assets acquired through or instead of loan foreclosure are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair values are commonly based on recent real estate appraisals. These appraisals may use a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Appraisals for both collateral-dependent loans and other real estate owned are performed by certified general appraisers (for commercial and commercial real estate properties) or certified residential appraisers (for residential properties) whose qualifications and licenses have been reviewed and verified by the Company. Once received, a member of the Appraisal Department reviews the assumptions and approaches utilized in the appraisal as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. On an annual basis, the Company compares the actual selling price of collateral that has been sold to the most recent appraised value to determine what adjustments should be made to appraisals to arrive at fair value. Assets measured at fair value on a recurring basis are summarized below: Fair Value Measurements at March 31, 2024 Using: (In Thousands of Dollars) Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 119,147 $ 0 $ 119,147 $ 0 State and political subdivisions 517,441 0 517,441 0 Corporate bonds 18,359 0 17,019 1,340 Mortgage-backed securities-residential 513,725 0 513,725 0 Collateralized mortgage obligations 98,730 0 98,730 0 Small Business Administration 2,747 0 2,747 0 Total investment securities $ 1,270,149 $ 0 $ 1,268,809 $ 1,340 Equity securities $ 238 $ 238 $ 0 $ 0 Loans held for sale 1,854 0 1,854 0 Interest rate swaps 4,872 0 4,872 0 Interest rate lock commitments 61 0 61 0 Fair value hedge derivative 234 0 234 0 Financial Liabilities Interest rate swaps $ 4,872 $ 0 $ 4,872 $ 0 Mortgage banking derivative 12 0 12 0 Fair Value Measurements at December 31, 2023 Using: (In Thousands of Dollars) Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 127,955 $ 0 127,955 $ 0 State and political subdivisions 556,169 0 556,169 0 Corporate bonds 18,275 0 16,935 1,340 Mortgage-backed securities-residential 520,386 0 520,386 0 Collateralized mortgage obligations 73,999 0 73,999 0 Small Business Administration 2,917 0 2,917 0 Total investment securities $ 1,299,701 $ 0 $ 1,298,361 $ 1,340 Equity securities $ 226 $ 226 $ 0 $ 0 Loans held for sale 3,711 0 3,711 0 Interest rate swaps 4,191 0 4,191 0 Interest rate lock commitments 109 0 109 0 Financial Liabilities Interest rate swaps $ 4,191 $ 0 $ 4,191 $ 0 Fair value hedge derivative 836 0 836 0 Mortgage banking derivative 14 0 14 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) 2024 2023 Beginning Balance $ 1,340 $ 1 Transfers between levels 0 0 Acquired and/or purchased 0 1,615 Discount accretion (premium amortization) 13 0 Repayments, calls and maturities 0 0 Changes in unrealized gains (losses) ( 13 ) 0 Ending Balance $ 1,340 $ 1,616 Assets measured at fair value on a non-recurring basis are summarized below: Fair Value Measurements at March 31, 2024 Using: (In Thousands of Dollars) Carrying Quoted Prices Significant Significant Financial Assets Individually evaluated loans Commercial and industrial $ 267 $ 0 $ 0 $ 267 1–4 family residential 1,547 0 0 1,547 Fair Value Measurements at December 31, 2023 Using: (In Thousands of Dollars) Carrying Quoted Prices Significant Significant Financial Assets Individually evaluated loans Commercial real estate Non-owner occupied $ 838 $ 0 $ 0 $ 838 Commercial and industrial 267 0 0 267 1–4 family residential 1,547 0 0 1,547 Mortgage servicing rights 210 0 0 210 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, 2024 and December 31, 2023: March 31, 2024 Fair value Valuation Unobservable Range Individually evaluated loans Commercial $ 267 Quoted price for collateral Offer Price 23.77 % Residential 1,547 Sales comparison Adjustment for differences between comparable sales ( 5.39 %) - 2.11 % 2.67 %) December 31, 2023 Fair value Valuation Unobservable Input(s) Range Individually evaluated loans Commercial real estate $ 838 Income approach Adjustment for difference between cap rates of comparable sales ( 49.65 %) - 46.77 % 16.63 %) Commercial 267 Quoted price for collateral Offer Price 64.38 % Residential 1,547 Sales comparison Adjustment for differences between comparable sales ( 5.39 %) - ( 2.11 %) 2.67 %) The carrying amounts and estimated fair values of financial instruments not previously disclosed at March 31, 2024 and December 31, 2023 are as follows: Fair Value Measurements at March 31, 2024 Using: (In Thousands of Dollars) Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 148,630 $ 22,965 $ 125,665 $ 0 $ 148,630 Regulatory stock 19,118 n/a n/a n/a n/a Loans, net 3,148,159 0 0 2,989,532 2,989,532 Financial liabilities Deposits 4,198,125 3,458,114 735,032 0 4,193,146 Short-term borrowings 345,000 0 345,000 0 345,000 Long-term borrowings 88,777 0 72,475 0 72,475 Fair Value Measurements at December 31, 2023 Using: (In Thousands of Dollars) Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 103,658 $ 28,896 $ 74,762 $ 0 $ 103,658 Regulatory stock 20,197 n/a n/a n/a n/a Loans, net 3,163,687 0 0 3,015,732 3,015,732 Financial liabilities Deposits 4,177,386 3,452,104 719,497 0 4,171,601 Short-term borrowings 355,000 0 355,000 0 355,000 Long-term borrowings 88,663 0 70,893 0 70,893

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2024
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 and other past acquisitions totaled $ 167.4 million at March 31, 2024 and December 31, 2023. 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, 2023, 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, 2024 December 31, 2023 (In Thousands of Dollars) Gross Carrying Accumulated Gross Carrying Accumulated Amortized intangible assets: Customer relationship intangibles $ 7,210 $ ( 6,987 ) $ 7,210 $ ( 6,953 ) Non-compete contracts 457 ( 416 ) 457 ( 413 ) Trade name 1,126 ( 447 ) 1,126 ( 440 ) Core deposit intangible 32,115 ( 10,905 ) 32,115 ( 10,260 ) Total $ 40,908 $ ( 18,755 ) $ 40,908 $ ( 18,066 ) Aggregate amortization expense was $ 688 thousand and $ 909 thousand for the three month periods ended March 31, 2024 and 2023, respectively. Estimated amortization expense for each of the next five periods and thereafter: 2024 (9 months) $ 1,888 2025 2,451 2026 2,355 2027 2,242 2028 2,231 Thereafter 10,986 Total $ 22,153

Leases

Leases	3 Months Ended
	Mar. 31, 2024
Leases [Abstract]
Leases	Leases: The Company has operating leases for branch office locations, vehicles, land and certain office equipment such as printers and copiers. The leases have remaining lease terms of up to 17.3 years, some of which include options to extend the lease for up to 15 years and some of which include options to terminate the lease in June of 2024 . The right of use asset and lease liability were $ 9.0 million and $ 9.3 million as of March 31, 2024, respectively, and $ 8.8 million and $ 9.0 million at December 31, 2023, respectively. The right of use asset is included in other assets and the lease liability is included in other liabilities on the balance sheet. Lease expense for the three month periods ended March 31, 2024 and 2023, was $ 331 thousand and $ 355 thousand, respectively. The weighted-average remaining lease term for all leases was 10.52 years as of March 31, 2024. The weighted-average discount rate was 3.04 % for all leases as of March 31, 2024. 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, 2024: 2024 (9 months) $ 963 2025 1,210 2026 1,092 2027 1,016 2028 1,035 Thereafter 5,688 Total Payments 11,004 Less: lease liability expense ( 1,728 ) Total $ 9,276

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Mar. 31, 2024
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 $ 62.9 million and fair value of $ 4.9 million in other assets and $ 4.9 million in other liabilities at March 31, 2024. At December 31, 2023, the Company had interest rate swaps associated with commercial loans with a notional value of $ 63.9 million and fair value of $ 4.2 million in other assets and $ 4.2 million in other liabilities. The interest rate swaps with both the customers and third parties are not designated as hedges under FASB ASC 815. 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 quarters ended March 31, 2024 and 2023. Interest Rate Swap Designated as a Fair Value Hedge The Company has one interest rate swap with a notional amount of $ 100.0 million that was in place at both March 31, 2024 and December 31, 2023. This swap is designated as a fair value hedge to mitigate the risk of further interest rate increases and the subsequent impact on the valuation of the company’s state and political subdivision municipal bond portfolio. The gross aggregate fair value of the swap at March 31, 2024 was $ 234 thousand and was recorded as a $ 75 thousand mark to market adjustment in other assets and $ 159 thousand was recorded to other assets for the accrued interest receivable. At December 31, 2023, the gross aggregate fair value of the swap was $( 836 ) thousand and was recorded as a $ 1.3 million mark to market adjustment in other liabilities, and $ 425 thousand was recorded to other assets for the accrued interest receivable. The Company expects the hedge to remain in effect for the remaining term of the swap, which matures August 2026. A summary of the interest rate swap designated as a fair value hedge is presented below: March 31, 2024 December 31, 2023 Notional amount fair value hedge $ 100,000 $ 100,000 Fixed pay rates 4.35 % 4.35 % Variable SOFR receive rates 5.34 % 5.38 % Remaining maturity (in years) 2.3 2.6 Fair value $ 234 $ ( 836 ) 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. Effective May 2022, the Company began the practice of entering into forward commitments for the future delivery of residential mortgage loans 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 in hedge relationships. The net gains (losses) relating to non-designated derivative instruments used for risk management are included in Net Gains on Sale of Loans on the Consolidated Statements of Income and are summarized below for the quarters ended March 31, 2024 and March 31, 2023: March 31, 2024 March 31, 2023 Forward sales contracts $ 2 $ ( 87 ) Interest rate lock commitments ( 47 ) 109 The following table reflects the amount and fair value of mortgage banking derivatives included in the Consolidated Balance Sheets as of March 31, 2024 and December 31, 2023: March 31, 2024 December 31, 2023 Notional Fair Notional Fair Amount Value Amount Value Included in other assets: Forward sales contracts $ 215 $ 4 $ 0 $ 0 Interest rate lock commitments 5,962 61 7,400 109 Total included in other assets $ 6,177 $ 65 $ 7,400 $ 109 Included in other liabilities: Forward sales contracts $ 5,250 $ ( 12 ) $ 3,300 $ ( 14 )

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2024
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 2024 2023 Basic EPS Net income (In thousands of dollars) $ 11,240 $ 7,075 Weighted average shares outstanding 37,278,214 37,823,628 Basic earnings per share $ 0.30 $ 0.19 Diluted EPS Net income (In thousands of dollars) $ 11,240 $ 7,075 Weighted average shares outstanding for basic earnings per share 37,278,214 37,823,628 Dilutive effect of restricted stock awards 201,038 109,571 Weighted average shares for diluted earnings per share 37,479,252 37,933,199 Diluted earnings per share $ 0.30 $ 0.19 There were 125,918 and 152,402 restricted stock awards that were considered anti-dilutive for the three month periods ended March 31, 2024 and 2023, respectively.

Stock Based Compensation

Stock Based Compensation	3 Months Ended
	Mar. 31, 2024
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 replaced the 2017 Plan. There were 26,317 service time based share awards and 99,253 performance based share awards granted under the 2022 Plan during the three month period ended March 31, 2024, 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, 2026. As of March 31, 2024, 609,289 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 $ 662 thousand and $ 615 thousand for the three month periods ended March 31, 2024 and 2023, respectively. As of March 31, 2024, there was $ 3.8 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, 2024. Maximum Weighted Date Maximum Weighted Date Beginning balance - non-vested shares 253,776 $ 14.97 209,484 $ 15.01 Granted 26,317 13.81 99,253 13.81 Vested ( 25,803 ) 13.82 ( 66,192 ) 13.79 Forfeited ( 11,167 ) 17.24 ( 19,625 ) 15.05 Ending balance - non-vested shares 243,123 $ 14.59 222,920 $ 14.57 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 91,995 shares that vested during the three month period ended March 31, 2024 had a weighted average fair value of $ 13.80 per share.

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2024
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss): The following tables represent the changes in accumulated other comprehensive income (loss) by component, net of tax, for the three month periods ended March 31, 2024 and 2023. (In Thousands of Dollars) Net unrealized holding (losses) gains on available for sale securities Reclassification adjustment for (gains) losses realized in income on fair value hedge Change in funded status of post-retirement plan Total Balance December 31, 2023 $ ( 171,539 ) $ ( 1,013 ) $ ( 2 ) ( 172,554 ) Other comprehensive (loss) before reclassification ( 15,149 ) 0 0 ( 15,149 ) Amounts reclassified from accumulated other comprehensive income 1,686 1,063 0 2,749 Net current period other comprehensive (loss) income ( 13,463 ) 1,063 0 ( 12,400 ) Balance March 31, 2024 $ ( 185,002 ) $ 50 $ ( 2 ) $ ( 184,954 ) Balance December 31, 2022 $ ( 210,489 ) $ 0 $ ( 1 ) $ ( 210,490 ) Other comprehensive income before reclassification 33,891 0 0 33,891 Amounts reclassified from accumulated other comprehensive (loss) ( 95 ) 0 0 ( 95 ) Net current period other comprehensive income 33,796 0 0 33,796 Balance March 31, 2023 $ ( 176,693 ) $ 0 $ ( 1 ) $ ( 176,694 ) Amounts reclassified out of each component of accumulated other comprehensive income (loss) were not material for the three month periods ended March 31, 2024 and 2023.

Regulatory Capital Matters

Regulatory Capital Matters	3 Months Ended
	Mar. 31, 2024
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, 2024, 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, 2024 and December 31, 2023, 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, 2024 and December 31, 2023: Actual Requirement For Capital To be Well Capitalized Amount Ratio Amount Ratio Amount Ratio March 31, 2024 Common equity tier 1 capital ratio Consolidated $ 397,812 10.88 % $ 164,501 4.5 % N/A N/A Bank 424,780 11.65 % 164,134 4.5 % 237,082 6.5 % Total risk based capital ratio Consolidated 525,633 14.38 % 292,447 8.0 % N/A N/A Bank 459,601 12.60 % 291,794 8.0 % 364,742 10.0 % Tier 1 risk based capital ratio Consolidated 415,812 11.37 % 219,335 6.0 % N/A N/A Bank 424,780 11.65 % 218,845 6.0 % 291,794 8.0 % Tier 1 leverage ratio Consolidated 415,812 8.19 % 203,024 4.0 % N/A N/A Bank 424,780 8.39 % 202,457 4.0 % 253,071 5.0 % December 31, 2023 Common equity tier 1 capital ratio Consolidated $ 392,244 10.61 % $ 166,303 4.5 % N/A N/A Bank 411,304 11.15 % 165,996 4.5 % $ 239,772 6.5 % Total risk based capital ratio Consolidated 519,684 14.06 % 295,650 8.0 % N/A N/A Bank 447,584 12.13 % 295,104 8.0 % 368,881 10.0 % Tier 1 risk based capital ratio Consolidated 410,244 11.10 % 221,737 6.0 % N/A N/A Bank 411,304 11.15 % 221,328 6.0 % 295,104 8.0 % Tier 1 leverage ratio Consolidated 410,244 8.02 % 204,598 4.0 % N/A N/A Bank 411,304 8.07 % 203,989 4.0 % 254,986 5.0 %

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2024
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, 2024 Goodwill and other intangibles $ 5,668 $ 188,194 $ ( 4,263 ) $ 189,599 Total assets $ 16,464 $ 5,066,027 $ ( 2,481 ) $ 5,080,010 (In Thousands of Dollars) Trust Bank Eliminations Consolidated December 31, 2023 Goodwill and other intangibles $ 5,680 $ 188,871 $ ( 4,263 ) $ 190,288 Total assets $ 15,845 $ 5,065,150 $ ( 2,645 ) $ 5,078,350 (In Thousands of Dollars) Trust Bank Eliminations Consolidated For Three Months Ended March 31, 2024 Net interest income $ 52 $ 32,674 $ ( 1,039 ) $ 31,687 Provision for credit losses and unfunded loans 0 ( 449 ) 0 ( 449 ) Service fees, security gains and other noninterest income 3,101 5,434 ( 178 ) 8,357 Noninterest expense 1,904 22,919 605 25,428 Amortization and depreciation expense 19 1,478 114 1,611 Income before taxes 1,230 14,160 ( 1,936 ) 13,454 Income taxes 259 2,361 ( 406 ) 2,214 Net income $ 971 $ 11,799 $ ( 1,530 ) $ 11,240 (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 The Bank segment includes Farmers National Insurance and Farmers of Canfield Investment Co.

Short-term Borrowings

Short-term Borrowings	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Short-term Borrowings	Short-term borrowings: The Bank had short-term advances from the Federal Home Loan Bank ("FHLB") of $ 60.0 million at March 31, 2024 and $ 70.0 million at December 31, 2023. The interest rate on these borrowings was 5.42 % at March 31, 2024 and 5.41 % at December 31, 2023. Both of these short-term borrowings were borrowed using the FHLB's overnight repurchase advance program, as this product allows the most flexibility to meet the Bank's varying liquidity needs. These FHLB advances are secured by pledged assets which are described in the following Long-Term Borrowings footnote. In addition, the Bank had $ 285.0 million in short-term borrowings at both March 31, 2024 and December 31, 2023. The current borrowing matures in January 2025 and has a fixed interest rate of 4.76 %. The borrowings are secured by securities with a par value of $ 287.0 million. The Bank has access to a line of credit for $ 25.0 million at a major domestic bank that is below prime rate. The line and terms are periodically reviewed by the lending bank and is generally subject to withdrawal at their discretion. There were no outstanding borrowings under this line at March 31, 2024, or December 31, 2023. Farmers has one unsecured revolving line of credit for $ 5.0 million. This line can be renewed annually and has an interest rate of prime with a floor of 3.5 %. There was no outstanding balance on this line at either March 31, 2024, or December 31, 2023.

Long-Term Borrowings

Long-Term Borrowings	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Long-term Borrowings	Long-term borrowings: There were no long-term advances from the FHLB at March 31, 2024, or at December 31, 2023. Long-term and short-term FHLB advances are secured by a blanket pledge of residential mortgage, commercial real estate, and multi-family loans totaling $ 1.7 billion at March 31, 2024 and $ 1.6 billion at December 31, 2023. Based on this collateral, the Bank is eligible to borrow an additional $ 739.9 million at March 31, 2024. 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, 2024 was 7.04 % and at December 31, 2023 the rate was 7.10 %. On January 7, 2020 , the Company completed its acquisition of Maple Leaf, which included the assumption of Floating Rate Junior Subordinated Debt Securities due December 15, 2036 (the "junior subordinated debt securities") held in a wholly-owned statutory trust whose common securities were wholly-owned by Maple Leaf. The sole assets of the statutory trust are the junior subordinated debt securities and related payments. The junior subordinated debt securities and the back-up obligations, in the aggregate, constitute a full and unconditional guarantee of the obligations of the statutory trust under the capital securities held by third-party investors. The securities bear interest at a rate of 1.70 % over the 3-month LIBOR rate. The rate at March 31, 2024 was 7.39 % and at December 31, 2023 the rate was 7.45 %. In 2015, the Company completed its acquisition of National Bancshares Corporation, which included the assumption of Floating Rate Junior Subordinated Debt Securities due June 15, 2035 (the "junior subordinated debt securities") held in a wholly-owned statutory trust, TSEO Statutory Trust I. The sole assets of the statutory trust are the junior subordinated debt securities and related payments. The junior subordinated debt securities and the back-up obligations, in the aggregate, constitute a full and unconditional guarantee of the obligations of the statutory trust under the capital securities held by third-party investors. The securities bear interest at a rate of 1.80 % over the 3-month LIBOR rate. The rate at March 31, 2024 was 7.29 % and at December 31, 2023 the rate was 7.35 %. 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 of $ 75 million less the remaining deferred offering expense associated with the issuance of the debentures. Balances were as follows at March 31, 2024 and December 31, 2023: March 31, 2024 December 31, 2023 Amount Amount TSEO Statutory Trust I $ 2,533 $ 2,521 Maple Leaf Financial Statutory Trust II 7,796 7,740 Cortland Statutory Trust I 4,396 4,382 Total junior subordinated debentures owed to unconsolidated subsidiary trusts $ 14,725 $ 14,643 Subordinated Debentures $ 74,052 $ 74,020 Total long-term borrowings $ 88,777 $ 88,663

Qualified affordable housing pr

Qualified affordable housing project investments	3 Months Ended
	Mar. 31, 2024
Investments in Affordable Housing Projects [Abstract]
Qualified Affordable Housing Project Investments	Qualified affordable housing project investments: The Company invests in qualified affordable housing projects. At March 31, 2024 and December 31, 2023, the balance of the investment for qualified affordable housing projects was $ 17.5 million and $ 17.9 million, respectively. Total unfunded commitments related to the investments in qualified affordable housing projects totaled $ 11.2 million and $ 12.3 million at March 31, 2024 and December 31, 2023. The Company expects to fulfill these commitments during the year ending 2037. In the first quarter ended March 31, 2024 and March 31, 2023, the Company recognized amortization expense of $ 406 thousand and $ 417 thousand, respectively, which was included within income tax expense on the consolidated statements of income. Additionally, during the first quarters ended March 31, 2024 and March 31, 2023, the Company recognized tax credits and other benefits from its investment in affordable housing tax credits of $ 501 thousand and $ 542 thousand, respectively. During the quarters ended March 31, 2024 and March 31, 2023, the Company did no t incur impairment losses related to its investment in affordable housing tax credits

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2024
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”) was a wholly-owned insurance subsidiary of the Company that provided property and casualty insurance coverage to the Company and its subsidiaries until November 2023 when the Company dissolved the entity. The Captive pooled 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 available or economically feasible. 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 2023 Annual Report to Shareholders included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 (“2023 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, 2024. Outstanding shares at March 31, 2024 were 37,545,864 .
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: In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures . The amendments in this update related to the rate reconciliation and income taxes paid disclosures improve the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the rate reconciliation and income taxes paid disaggregated by jurisdiction. The amendments of this update are effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures . The amendments in this update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The main new provision requires significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss. The amendments of this update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The adoption of this standard is not expected to have a material effect on the Company’s operating results or financial condition. 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 were 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, 2024
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 14,808 Bank owned life insurance 22,485 Core deposit intangible 19,249 Current and deferred taxes 17,708 Other assets 7,682 Total assets acquired 977,621 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 $ 19,704 Goodwill created 72,938 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, 2024
Investments, Debt and Equity Securities [Abstract]
Summary of the Amortized Cost and Fair Value of Available-for-Sale Investment Securities Corresponding Amounts of Unrealized Gains and Losses	The following table summarizes the amortized cost and fair value of the available-for-sale securities portfolio at March 31, 2024 and December 31, 2023, and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss). No allowance for credit losses have been recognized for the securities portfolio at March 31, 2024 or December 31, 2023. Gross Gross Amortized Unrealized Unrealized (In Thousands of Dollars) Cost Gains Losses Fair Value March 31, 2024 U.S. Treasury and U.S. government sponsored entities $ 137,720 $ 12 $ ( 18,585 ) $ 119,147 State and political subdivisions 612,030 3,555 ( 98,144 ) 517,441 Corporate bonds 18,670 146 ( 457 ) 18,359 Mortgage-backed securities 627,338 15 ( 113,628 ) 513,725 Collateralized mortgage obligations 105,510 100 ( 6,880 ) 98,730 Small Business Administration 3,063 0 ( 316 ) 2,747 Totals $ 1,504,331 $ 3,828 $ ( 238,010 ) $ 1,270,149 Gross Gross Amortized Unrealized Unrealized (In Thousands of Dollars) Cost Gains Losses Fair Value December 31, 2023 U.S. Treasury and U.S. government sponsored entities $ 145,439 $ 113 $ ( 17,597 ) $ 127,955 State and political subdivisions 644,880 4,792 ( 93,503 ) 556,169 Corporate bonds 18,554 187 ( 466 ) 18,275 Mortgage-backed securities 624,529 1 ( 104,144 ) 520,386 Collateralized mortgage obligations 80,227 331 ( 6,559 ) 73,999 Small Business Administration 3,212 0 ( 295 ) 2,917 Totals $ 1,516,841 $ 5,424 $ ( 222,564 ) $ 1,299,701
Proceeds from Sales of Available-for-Sale Securities and the Associated Gains and Losses	The proceeds from sales of available-for-sale securities and the associated gains and losses are as follows: March 31, 2024 March 31, 2023 Proceeds $ 44,292 $ 69,918 Gross gains 17 441 Gross losses ( 2,151 ) ( 321 )
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, 2024 (In Thousands of Dollars) Amortized Cost Fair Value Maturity Within one year $ 600 $ 596 One to five years 26,877 24,734 Five to ten years 195,318 175,931 Beyond ten years 545,625 453,686 Mortgage-backed, collateralized mortgage obligations and Small Business Administration securities 735,911 615,202 Total $ 1,504,331 $ 1,270,149
Available for Sale Investment Securities with Unrealized Losses	The following table summarizes the investment securities with unrealized losses for which an allowance for credit losses has not been recorded at March 31, 2024 and December 31, 2023, 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, 2024 U.S. Treasury and U.S. government sponsored entities $ 449 $ ( 1 ) $ 116,810 $ ( 18,584 ) $ 117,259 $ ( 18,585 ) State and political subdivisions 28,380 ( 1,414 ) 412,504 ( 96,730 ) 440,884 ( 98,144 ) Corporate bonds 8,059 ( 275 ) 4,869 ( 182 ) 12,928 ( 457 ) Mortgage-backed securities 4,272 ( 90 ) 495,129 ( 113,538 ) 499,401 ( 113,628 ) Collateralized mortgage obligations 37,452 ( 1,141 ) 39,674 ( 5,739 ) 77,126 ( 6,880 ) Small Business Administration 0 0 2,747 ( 316 ) 2,747 ( 316 ) Total $ 78,612 $ ( 2,921 ) $ 1,071,733 $ ( 235,089 ) $ 1,150,345 $ ( 238,010 ) 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, 2023 U.S. Treasury and U.S. government sponsored entities $ 399 $ ( 1 ) $ 122,361 $ ( 17,596 ) $ 122,760 $ ( 17,597 ) State and political subdivisions 15,852 ( 1,684 ) 428,416 ( 91,819 ) 444,268 ( 93,503 ) Corporate bonds 8,463 ( 284 ) 3,881 ( 182 ) 12,344 ( 466 ) Mortgage-backed securities 5,113 ( 76 ) 515,259 ( 104,068 ) 520,372 ( 104,144 ) Collateralized mortgage obligations 20,019 ( 980 ) 43,808 ( 5,579 ) 63,827 ( 6,559 ) Small Business Administration 0 0 2,917 ( 295 ) 2,917 ( 295 ) Total $ 49,846 $ ( 3,025 ) $ 1,116,642 $ ( 219,539 ) $ 1,166,488 $ ( 222,564 )

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
Schedule of Loan Balances	Loan balances were as follows: (In Thousands of Dollars) March 31, 2024 December 31, 2023 Commercial real estate Owner occupied $ 390,058 $ 399,273 Non-owner occupied 705,168 712,315 Farmland 201,788 202,950 Other 244,146 224,218 Commercial Commercial and industrial 335,747 346,354 Agricultural 58,637 58,338 Residential real estate 1-4 family residential 836,252 843,697 Home equity lines of credit 143,696 142,441 Consumer Indirect 224,931 226,815 Direct 22,624 23,805 Other 9,291 9,164 Total loans $ 3,172,338 $ 3,189,370 Net deferred loan costs 8,980 8,757 Allowance for credit losses ( 33,159 ) ( 34,440 ) Net loans $ 3,148,159 $ 3,163,687
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, 2024 and 2023: Three Months Ended March 31, 2024 (In Thousands of Dollars) Commercial Commercial Residential Consumer Total Allowance for credit losses Beginning balance $ 18,150 $ 5,087 $ 6,916 $ 4,287 $ 34,440 (Credit) Provision for credit losses ( 541 ) 62 ( 69 ) 278 ( 270 ) Loans charged off ( 146 ) ( 643 ) ( 30 ) ( 463 ) ( 1,282 ) Recoveries 18 37 23 193 271 Total ending allowance balance $ 17,481 $ 4,543 $ 6,840 $ 4,295 $ 33,159 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
Schedule of Amortized Cost Basis 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, 2024 and December 31, 2023: (In Thousands of Dollars) Nonaccrual with no allowance for credit loss Nonaccrual with an allowance for credit loss Loans past due over 89 days still accruing March 31, 2024 Commercial real estate Owner occupied $ 1,749 $ 813 $ 0 Non-owner occupied 92 163 0 Farmland 1,870 7 0 Other 0 72 0 Commercial Commercial and industrial 348 1,005 0 Agricultural 192 287 0 Residential real estate 1-4 family residential 364 2,804 1,245 Home equity lines of credit 206 197 42 Consumer Indirect 42 225 86 Direct 65 49 24 Other 0 4 0 Total loans $ 4,928 $ 5,626 $ 1,397 (In Thousands of Dollars) Nonaccrual with no allowance for credit loss Nonaccrual with an allowance for credit loss Loans past due over 89 days still accruing December 31, 2023 Commercial real estate Owner occupied $ 1,804 $ 830 $ 0 Non-owner occupied 19 1,491 0 Farmland 1,957 9 0 Other 0 80 0 Commercial Commercial and industrial 394 1,408 0 Agricultural 203 317 0 Residential real estate 1-4 family residential 348 3,009 460 Home equity lines of credit 240 210 69 Consumer Indirect 22 300 125 Direct 65 69 1 Other 0 5 0 Total loans $ 5,052 $ 7,728 $ 655
Schedule of Amortized Cost Basis in Past Due Loans	The following tables present the amortized cost basis of collateral-dependent loans by class of loans as of March 31, 2024 and December 31, 2023: (In Thousands of Dollars) Real Estate Business Assets Vehicles Cash March 31, 2024 Commercial real estate Owner occupied $ 1,749 $ 0 $ 0 $ 0 Non-owner occupied 92 0 0 0 Farmland 1,870 0 0 0 Other 0 0 0 0 Commercial Commercial and industrial 92 467 0 0 Agricultural 0 192 0 0 Residential real estate 1-4 family residential 3,388 0 0 0 Home equity lines of credit 252 0 0 0 Consumer Indirect 0 0 68 0 Direct 0 0 17 66 Other 0 0 0 0 Total loans $ 7,443 $ 659 $ 85 $ 66 (In Thousands of Dollars) Real Estate Business Assets Vehicles Cash December 31, 2023 Commercial real estate Owner occupied $ 1,804 $ 0 $ 0 $ 0 Non-owner occupied 1,335 0 0 0 Farmland 1,957 0 0 0 Other 0 0 0 0 Commercial Commercial and industrial 94 867 0 0 Agricultural 0 203 0 0 Residential real estate 1-4 family residential 3,352 0 0 0 Home equity lines of credit 294 0 0 0 Consumer Indirect 0 0 53 0 Direct 0 0 19 66 Other 0 0 0 0 Total loans $ 8,836 $ 1,070 $ 72 $ 66 The following tables present the aging of the recorded investment in past due loans as of March 31, 2024 and December 31, 2023 by class of loans. (In Thousands of Dollars) 30-59 60-89 90 Days or Total Past Loans Not Total March 31, 2024 Commercial real estate Owner occupied $ 237 $ 0 $ 2,562 $ 2,799 $ 387,028 $ 389,827 Non-owner occupied 0 0 255 255 704,447 704,702 Farmland 2 360 1,877 2,239 199,335 201,574 Other 50 0 72 122 243,616 243,738 Commercial Commercial and industrial 642 281 1,353 2,276 334,939 337,215 Agricultural 321 2 479 802 58,603 59,405 Residential real estate 1-4 family residential 7,404 2,189 4,413 14,006 822,199 836,205 Home equity lines of credit 288 268 445 1,001 142,741 143,742 Consumer Indirect 1,410 458 353 2,221 230,746 232,967 Direct 116 35 138 289 22,362 22,651 Other 6 0 4 10 9,282 9,292 Total loans $ 10,476 $ 3,593 $ 11,951 $ 26,020 $ 3,155,298 $ 3,181,318 (In Thousands of Dollars) 30-59 60-89 90 Days or Total Past Loans Not Total December 31, 2023 Commercial real estate Owner occupied $ 302 $ 293 $ 2,634 $ 3,229 $ 395,799 $ 399,028 Non-owner occupied 90 0 1,510 1,600 710,195 711,795 Farmland 365 0 1,966 2,331 200,395 202,726 Other 0 0 80 80 223,697 223,777 Commercial Commercial and industrial 540 199 1,802 2,541 345,278 347,819 Agricultural 292 40 520 852 58,223 59,075 Residential real estate 1-4 family residential 6,819 4,488 3,817 15,124 828,437 843,561 Home equity lines of credit 729 34 519 1,282 141,189 142,471 Consumer Indirect 2,045 289 447 2,781 232,105 234,886 Direct 153 23 135 311 23,514 23,825 Other 4 0 5 9 9,155 9,164 Total loans $ 11,339 $ 5,366 $ 13,435 $ 30,140 $ 3,167,987 $ 3,198,127

Loan Restructurings (Tables)

Loan Restructurings (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Schedule of Amortized Cost Basis for Loans Restructured	Three Months Ended March 31, 2024 Amortized Cost (In Thousands of Dollars) Payment Deferral Principal Forgiveness Interest Rate Reduction Combination Term Extension and Interest Rate Reduction Total % of Total Class of Financing Receivable Commercial real estate Non-owner occupied $ 0 $ 74 $ 0 $ 0 $ 74 0.01 % Residential real estate Home equity lines of credit 0 0 29 0 29 0.02 % Total modifications to borrowers experiencing financial difficulty $ 0 $ 74 $ 29 $ 0 $ 103 0.00 % Three Months Ended March 31, 2023 Amortized Cost (In Thousands of Dollars) Payment Deferral Principal Forgiveness Interest Rate Reduction Combination Term Extension and Interest Rate Reduction Total % of Total Class of Financing Receivable Commercial Commercial and industrial $ 50 $ 0 $ 0 $ 0 $ 50 0.01 % Total modifications to borrowers experiencing financial difficulty $ 50 $ 0 $ 0 $ 0 $ 50 0.00 % The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three months ended March 31, 2024 and March 31, 2023: Payment Deferral Principal Forgiveness Interest Rate Reduction Weighted-Average Years Added to the Life Reduction of Amortized Cost Basis of the Loans Weighted-Average Contractual Interest Rate Three Months Ended March 31, 2024 From To Commercial real estate Non-owner occupied $ 152 Residential real estate Home equity lines of credit 10.25 % 5.00 % Payment Deferral Principal Forgiveness Interest Rate Reduction Weighted-Average Years Added to the Life Reduction of Amortized Cost Basis of the Loans Weighted-Average Contractual Interest Rate Three Months Ended March 31, 2023 From To Commercial Commercial and industrial 0.50 March 31, 2024 Amortized Cost (In Thousands of Dollars) Payment Deferral Principal Forgiveness Interest Rate Reduction Combination Term Extension and Interest Rate Reduction Residential real estate 1-4 family residential $ 0 $ 0 $ 30 $ 0 Total modifications to borrowers experiencing financial difficulty $ 0 $ 0 $ 30 $ 0
Schedule of Performance of Loans that Modified	The following table presents the performance of such loans that have been modified in the three months ended March 31, 2024 and March 31, 2023: Three Months Ended March 31, 2024 Payment status (Amortized cost Basis) (In Thousands of Dollars) Current 30-89 Days past due 90+ Days past due Accrual restructured loans Total accruing restructured loans $ 0 $ 0 $ 0 Nonaccrual restructured loans Commercial real estate Non-owner occupied $ 74 $ 0 $ 0 Residential real estate Home equity lines of credit 29 0 0 Total nonaccrual restructured loans $ 103 $ 0 $ 0 Total restructured loans $ 103 $ 0 $ 0 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, 2024
Risks and Uncertainties [Abstract]
Risk Category of Loans by Class of Loans	As of March 31, 2024 and December 31, 2023, 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, 2024 Commercial real estate Owner occupied $ 378,483 $ 8,237 $ 3,107 $ 389,827 Non-owner occupied 643,226 28,110 33,366 704,702 Farmland 199,187 0 2,387 201,574 Other 235,405 0 8,333 243,738 Commercial Commercial and industrial 323,823 1,955 11,437 337,215 Agricultural 58,893 0 512 59,405 Total loans $ 1,839,017 $ 38,302 $ 59,142 $ 1,936,461 (In Thousands of Dollars) Pass Special Sub Total December 31, 2023 Commercial real estate Owner occupied $ 386,015 $ 9,628 $ 3,385 $ 399,028 Non-owner occupied 648,063 27,938 35,794 711,795 Farmland 200,240 0 2,486 202,726 Other 215,459 0 8,318 223,777 Commercial Commercial and industrial 334,764 646 12,409 347,819 Agricultural 58,506 17 552 59,075 Total loans $ 1,843,047 $ 38,229 $ 62,944 $ 1,944,220
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, 2024 and December 31, 2023. 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, 2024 Performing $ 831,792 $ 143,297 $ 232,614 $ 22,513 $ 9,288 Nonperforming 4,413 445 353 138 4 Total loans $ 836,205 $ 143,742 $ 232,967 $ 22,651 $ 9,292 Residential Real Estate Consumer (In Thousands of Dollars) 1-4 Family Home Indirect Direct Other December 31, 2023 Performing $ 839,744 $ 141,952 $ 234,439 $ 23,690 $ 9,159 Nonperforming 3,817 519 447 135 5 Total loans $ 843,561 $ 142,471 $ 234,886 $ 23,825 $ 9,164 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, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Total Commercial real estate - Owner occupied: Risk Rating Pass $ 1,479 $ 59,963 $ 57,271 $ 65,103 $ 42,060 $ 150,109 $ 2,498 $ 378,483 Special mention 0 0 0 0 7,691 546 0 8,237 Substandard 0 0 292 0 8 2,616 191 3,107 Total commercial real estate - Owner occupied loans $ 1,479 $ 59,963 $ 57,563 $ 65,103 $ 49,759 $ 153,271 $ 2,689 $ 389,827 Commercial real estate - Owner Occupied: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - Non-owner occupied: Risk Rating Pass $ 5,408 $ 49,933 $ 132,435 $ 87,279 $ 75,428 $ 283,327 $ 9,416 $ 643,226 Special mention 0 0 0 12,356 0 15,754 0 28,110 Substandard 0 0 0 3,969 8,784 20,193 420 33,366 Total commercial real estate - Non-owner occupied loans $ 5,408 $ 49,933 $ 132,435 $ 103,604 $ 84,212 $ 319,274 $ 9,836 $ 704,702 Commercial real estate - Non-owner occupied: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 146 $ 0 $ 0 $ 146 Commercial real estate - Farmland: Risk Rating Pass $ 6,190 $ 20,108 $ 39,777 $ 20,697 $ 33,232 $ 76,455 $ 2,728 $ 199,187 Special mention 0 0 0 0 0 0 0 0 Substandard 0 0 0 326 0 2,061 0 2,387 Total commercial real estate - Farmland loans $ 6,190 $ 20,108 $ 39,777 $ 21,023 $ 33,232 $ 78,516 $ 2,728 $ 201,574 Commercial real estate - Farmland: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial real estate - Other: Risk Rating Pass $ 2,938 $ 82,299 $ 66,062 $ 47,106 $ 8,961 $ 26,730 $ 1,309 $ 235,405 Special mention 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 8,214 119 0 8,333 Total commercial real estate - Other loans $ 2,938 $ 82,299 $ 66,062 $ 47,106 $ 17,175 $ 26,849 $ 1,309 $ 243,738 Commercial real estate - Other: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Term Loans Amortized Cost Basis by Origination Year (Continued) As of March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Total Commercial - Commercial and industrial: Risk Rating Pass $ 10,519 $ 87,678 $ 77,841 $ 35,474 $ 18,454 $ 28,830 $ 65,027 $ 323,823 Special mention 0 0 124 271 0 0 1,560 1,955 Substandard 0 63 3,529 1,014 215 1,426 5,190 11,437 Total commercial - Commercial and industrial loans $ 10,519 $ 87,741 $ 81,494 $ 36,759 $ 18,669 $ 30,256 $ 71,777 $ 337,215 Commercial - Commercial and industrial: Current period gross write-offs $ 0 $ 88 $ 31 $ 18 $ 17 $ 126 $ 313 $ 593 Commercial - Agricultural: Risk Rating Pass $ 2,424 $ 13,792 $ 16,247 $ 7,888 $ 3,233 $ 1,953 $ 13,356 $ 58,893 Special mention 0 0 0 0 0 0 0 0 Substandard 0 2 32 120 216 142 0 512 Total commercial - Agricultural loans $ 2,424 $ 13,794 $ 16,279 $ 8,008 $ 3,449 $ 2,095 $ 13,356 $ 59,405 Commercial - Agricultural: Current period gross write-offs $ 0 $ 0 $ 36 $ 13 $ 0 $ 1 $ 0 $ 50 Residential real estate - 1-4 family residential: Payment Performance Performing $ 8,844 $ 68,468 $ 166,790 $ 162,223 $ 129,972 $ 291,498 $ 3,997 $ 831,792 Nonperforming 0 0 252 451 1,795 1,915 0 4,413 Total residential real estate - 1-4 family residential loans $ 8,844 $ 68,468 $ 167,042 $ 162,674 $ 131,767 $ 293,413 $ 3,997 $ 836,205 Residential real estate - 1-4 family residential: Current period gross write-offs $ 0 $ 0 $ 0 $ 21 $ 0 $ 9 $ 0 $ 30 Residential real estate - Home equity lines of credit: Payment Performance Performing $ 0 $ 101 $ 19 $ 131 $ 110 $ 3,359 $ 139,577 $ 143,297 Nonperforming 0 0 29 0 0 416 0 445 Total residential real estate - Home equity lines of credit loans $ 0 $ 101 $ 48 $ 131 $ 110 $ 3,775 $ 139,577 $ 143,742 Residential real estate - Home equity lines of credit: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Term Loans Amortized Cost Basis by Origination Year (Continued) As of March 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Total Consumer - Indirect: Payment Performance Performing $ 16,160 $ 70,594 $ 66,018 $ 30,083 $ 19,262 $ 30,497 $ 0 $ 232,614 Nonperforming 0 21 118 107 44 63 0 353 Total consumer - Indirect loans $ 16,160 $ 70,615 $ 66,136 $ 30,190 $ 19,306 $ 30,560 $ 0 $ 232,967 Consumer - Indirect: Current period gross write-offs $ 10 $ 11 $ 41 $ 106 $ 77 $ 119 $ 0 $ 364 Consumer - Direct: Payment Performance Performing $ 877 $ 3,244 $ 3,366 $ 1,912 $ 1,187 $ 11,576 $ 351 $ 22,513 Nonperforming 0 5 7 18 66 42 0 138 Total consumer - Direct loans $ 877 $ 3,249 $ 3,373 $ 1,930 $ 1,253 $ 11,618 $ 351 $ 22,651 Consumer - Direct: Current period gross write-offs $ 0 $ 0 $ 12 $ 0 $ 2 $ 40 $ 0 $ 54 Consumer - Other: Payment Performance Performing $ 0 $ 0 $ 1 $ 60 $ 101 $ 324 $ 8,802 $ 9,288 Nonperforming 0 0 0 0 0 4 0 4 Total consumer - Other loans $ 0 $ 0 $ 1 $ 60 $ 101 $ 328 $ 8,802 $ 9,292 Consumer - Other: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 45 $ 0 $ 45 Term Loans Amortized Cost Basis by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Total Commercial real estate - Owner occupied: Risk Rating Pass $ 57,983 $ 58,178 $ 66,205 $ 42,023 $ 48,849 $ 109,831 $ 2,946 $ 386,015 Special mention 0 293 0 8,779 0 556 0 9,628 Substandard 0 0 0 10 490 2,701 184 3,385 Total commercial real estate - Owner occupied loans $ 57,983 $ 58,471 $ 66,205 $ 50,812 $ 49,339 $ 113,088 $ 3,130 $ 399,028 Commercial real estate - Owner Occupied: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 1 $ 0 $ 0 $ 1 Commercial real estate - Non-owner occupied: Risk Rating Pass $ 49,177 $ 135,433 $ 88,188 $ 77,713 $ 81,079 $ 205,729 $ 10,744 $ 648,063 Special mention 0 0 12,156 0 6,565 9,217 0 27,938 Substandard 0 0 3,972 10,037 3,492 17,794 499 35,794 Total commercial real estate - Non-owner occupied loans $ 49,177 $ 135,433 $ 104,316 $ 87,750 $ 91,136 $ 232,740 $ 11,243 $ 711,795 Commercial real estate - Non-owner occupied: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 144 $ 201 $ 0 $ 345 Commercial real estate - Farmland: Risk Rating Pass $ 22,576 $ 40,101 $ 20,890 $ 34,036 $ 18,634 $ 59,900 $ 4,103 $ 200,240 Special mention 0 0 0 0 0 0 0 0 Substandard 0 0 330 0 26 2,130 0 2,486 Total commercial real estate - Farmland loans $ 22,576 $ 40,101 $ 21,220 $ 34,036 $ 18,660 $ 62,030 $ 4,103 $ 202,726 Commercial real estate - Farmland: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 3 $ 0 $ 3 Commercial real estate - Other: Risk Rating Pass $ 68,911 $ 56,753 $ 47,895 $ 9,063 $ 8,516 $ 23,269 $ 1,052 $ 215,459 Special mention 0 0 0 0 0 0 0 0 Substandard 0 0 0 8,186 0 132 0 8,318 Total commercial real estate - Other loans $ 68,911 $ 56,753 $ 47,895 $ 17,249 $ 8,516 $ 23,401 $ 1,052 $ 223,777 Commercial real estate - Other: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Term Loans Amortized Cost Basis by Origination Year (Continued) As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Total Commercial - Commercial and industrial: Risk Rating Pass $ 90,807 $ 85,255 $ 40,444 $ 21,794 $ 9,736 $ 23,030 $ 63,698 $ 334,764 Special mention 0 141 355 21 0 0 129 646 Substandard 195 3,551 980 404 1,077 699 5,503 12,409 Total commercial - Commercial and industrial loans $ 91,002 $ 88,947 $ 41,779 $ 22,219 $ 10,813 $ 23,729 $ 69,330 $ 347,819 Commercial - Commercial and industrial: Current period gross write-offs $ 0 $ 178 $ 579 $ 11 $ 16 $ 394 $ 0 $ 1,178 Commercial - Agricultural: Risk Rating Pass $ 13,738 $ 17,368 $ 8,917 $ 3,584 $ 1,386 $ 1,133 $ 12,380 $ 58,506 Special mention 0 0 0 0 0 0 17 17 Substandard 0 33 118 225 24 152 0 552 Total commercial - Agricultural loans $ 13,738 $ 17,401 $ 9,035 $ 3,809 $ 1,410 $ 1,285 $ 12,397 $ 59,075 Commercial - Agricultural: Current period gross write-offs $ 0 $ 15 $ 70 $ 3 $ 0 $ 6 $ 0 $ 94 Residential real estate - 1-4 family residential: Payment Performance Performing $ 63,365 $ 171,862 $ 164,469 $ 132,989 $ 49,380 $ 254,027 $ 3,652 $ 839,744 Nonperforming 37 58 312 1,645 115 1,650 0 3,817 Total residential real estate - 1-4 family residential loans $ 63,402 $ 171,920 $ 164,781 $ 134,634 $ 49,495 $ 255,677 $ 3,652 $ 843,561 Residential real estate - 1-4 family residential: Current period gross write-offs $ 52 $ 0 $ 49 $ 130 $ 0 $ 129 $ 0 $ 360 Residential real estate - Home equity lines of credit: Payment Performance Performing $ 0 $ 19 $ 14 $ 111 $ 51 $ 3,302 $ 138,455 $ 141,952 Nonperforming 0 26 13 15 0 465 0 519 Total residential real estate - Home equity lines of credit loans $ 0 $ 45 $ 27 $ 126 $ 51 $ 3,767 $ 138,455 $ 142,471 Residential real estate - Home equity lines of credit: Current period gross write-offs $ 0 $ 0 $ 0 $ 8 $ 0 $ 16 $ 0 $ 24 Term Loans Amortized Cost Basis by Origination Year (Continued) As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Total Consumer - Indirect: Payment Performance Performing $ 74,425 $ 71,705 $ 32,528 $ 21,163 $ 11,395 $ 23,223 $ 0 $ 234,439 Nonperforming 54 108 138 85 26 36 0 447 Total consumer - Indirect loans $ 74,479 $ 71,813 $ 32,666 $ 21,248 $ 11,421 $ 23,259 $ 0 $ 234,886 Consumer - Indirect: Current period gross write-offs $ 33 $ 138 $ 71 $ 35 $ 23 $ 232 $ 0 $ 532 Consumer - Direct: Payment Performance Performing $ 3,552 $ 3,812 $ 2,203 $ 1,352 $ 974 $ 11,431 $ 366 $ 23,690 Nonperforming 0 17 - 65 - 53 0 135 Total consumer - Direct loans $ 3,552 $ 3,829 $ 2,203 $ 1,417 $ 974 $ 11,484 $ 366 $ 23,825 Consumer - Direct: Current period gross write-offs $ 11 $ 38 $ 22 $ 51 $ 9 $ 100 $ 0 $ 231 Consumer - Other: Payment Performance Performing $ 0 $ 0 $ 60 $ 103 $ 82 $ 278 $ 8,636 $ 9,159 Nonperforming 0 0 0 0 0 5 0 5 Total consumer - Other loans $ 0 $ 0 $ 60 $ 103 $ 82 $ 283 $ 8,636 $ 9,164 Consumer - Other: Current period gross write-offs $ 0 $ 0 $ 0 $ 0 $ 0 $ 20 $ 149 $ 169
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 2024. Portfolio Segments Loan Pool Methodology Loss Drivers Residential real estate 1-4 Family Residential Real Estate - 1st Liens Cohort Credit Loss History 1-4 Family Residential Real Estate - 2nd Liens Cohort Credit Loss History Home Equity Lines of Credit Home Equity Lines of Credit Cohort Credit Loss History Consumer Finance Cash Reserves Cohort Credit Loss History Direct Cohort Credit Loss History Indirect Cohort Credit Loss History Commercial Commercial and Industrial PD/LGD Credit Loss History Agricultural PD/LGD Credit Loss History Municipal PD/LGD Credit Loss History Commercial real estate Owner Occupied PD/LGD Credit Loss History Non-Owner Occupied PD/LGD Credit Loss History Multifamily PD/LGD Credit Loss History Farmland PD/LGD Credit Loss History Construction PD/LGD Credit Loss History
Schedule of Outstanding Balance and Related Allowance on Loans	The outstanding balance at March 31, 2024 and related allowance on PCD loans is as follows: Loan Balance ACL Balance Commercial real estate Owner Occupied $ 386 $ 17 Non-owner Occupied 30,441 618 Farmland 7 0 Commercial Commercial and industrial 1,960 132 Agricultural 117 7 Residential real estate 1-4 family residential 1,182 6 Home equity lines of credit 3 0 Total $ 34,096 $ 780

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	3 Months Ended
	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Summary of Noninterest Income by Revenue Stream and Reportable Segment, Net of Eliminations	All material revenue from contracts with customers in the scope of ASC 606 is recognized within noninterest income. ASC 606 rules govern the disclosure of revenue tied to contracts. The following table presents the Company’s noninterest income by revenue stream and reportable segment, net of eliminations, for the three months ended March 31, 2024 and 2023. (In Thousands of Dollars) Trust Bank Totals For Three Months Ended March 31, 2024 Service charges on deposit accounts $ 0 $ 1,583 $ 1,583 Debit card and EFT fees 0 1,567 1,567 Trust fees 2,793 0 2,793 Insurance agency commissions 0 1,528 1,528 Retirement plan consulting fees 334 0 334 Investment commissions 0 432 432 Other (outside the scope of ASC 606) 0 120 120 Total noninterest income $ 3,127 $ 5,230 $ 8,357 (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

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2024
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, 2024 Using: (In Thousands of Dollars) Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 119,147 $ 0 $ 119,147 $ 0 State and political subdivisions 517,441 0 517,441 0 Corporate bonds 18,359 0 17,019 1,340 Mortgage-backed securities-residential 513,725 0 513,725 0 Collateralized mortgage obligations 98,730 0 98,730 0 Small Business Administration 2,747 0 2,747 0 Total investment securities $ 1,270,149 $ 0 $ 1,268,809 $ 1,340 Equity securities $ 238 $ 238 $ 0 $ 0 Loans held for sale 1,854 0 1,854 0 Interest rate swaps 4,872 0 4,872 0 Interest rate lock commitments 61 0 61 0 Fair value hedge derivative 234 0 234 0 Financial Liabilities Interest rate swaps $ 4,872 $ 0 $ 4,872 $ 0 Mortgage banking derivative 12 0 12 0 Fair Value Measurements at December 31, 2023 Using: (In Thousands of Dollars) Carrying Quoted Prices Significant Significant Financial Assets Investment securities available-for sale U.S. Treasury and U.S. government sponsored entities $ 127,955 $ 0 127,955 $ 0 State and political subdivisions 556,169 0 556,169 0 Corporate bonds 18,275 0 16,935 1,340 Mortgage-backed securities-residential 520,386 0 520,386 0 Collateralized mortgage obligations 73,999 0 73,999 0 Small Business Administration 2,917 0 2,917 0 Total investment securities $ 1,299,701 $ 0 $ 1,298,361 $ 1,340 Equity securities $ 226 $ 226 $ 0 $ 0 Loans held for sale 3,711 0 3,711 0 Interest rate swaps 4,191 0 4,191 0 Interest rate lock commitments 109 0 109 0 Financial Liabilities Interest rate swaps $ 4,191 $ 0 $ 4,191 $ 0 Fair value hedge derivative 836 0 836 0 Mortgage banking derivative 14 0 14 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) 2024 2023 Beginning Balance $ 1,340 $ 1 Transfers between levels 0 0 Acquired and/or purchased 0 1,615 Discount accretion (premium amortization) 13 0 Repayments, calls and maturities 0 0 Changes in unrealized gains (losses) ( 13 ) 0 Ending Balance $ 1,340 $ 1,616
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, 2024 Using: (In Thousands of Dollars) Carrying Quoted Prices Significant Significant Financial Assets Individually evaluated loans Commercial and industrial $ 267 $ 0 $ 0 $ 267 1–4 family residential 1,547 0 0 1,547 Fair Value Measurements at December 31, 2023 Using: (In Thousands of Dollars) Carrying Quoted Prices Significant Significant Financial Assets Individually evaluated loans Commercial real estate Non-owner occupied $ 838 $ 0 $ 0 $ 838 Commercial and industrial 267 0 0 267 1–4 family residential 1,547 0 0 1,547 Mortgage servicing rights 210 0 0 210
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, 2024 and December 31, 2023: March 31, 2024 Fair value Valuation Unobservable Range Individually evaluated loans Commercial $ 267 Quoted price for collateral Offer Price 23.77 % Residential 1,547 Sales comparison Adjustment for differences between comparable sales ( 5.39 %) - 2.11 % 2.67 %) December 31, 2023 Fair value Valuation Unobservable Input(s) Range Individually evaluated loans Commercial real estate $ 838 Income approach Adjustment for difference between cap rates of comparable sales ( 49.65 %) - 46.77 % 16.63 %) Commercial 267 Quoted price for collateral Offer Price 64.38 % Residential 1,547 Sales comparison Adjustment for differences between comparable sales ( 5.39 %) - ( 2.11 %) 2.67 %)
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, 2024 and December 31, 2023 are as follows: Fair Value Measurements at March 31, 2024 Using: (In Thousands of Dollars) Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 148,630 $ 22,965 $ 125,665 $ 0 $ 148,630 Regulatory stock 19,118 n/a n/a n/a n/a Loans, net 3,148,159 0 0 2,989,532 2,989,532 Financial liabilities Deposits 4,198,125 3,458,114 735,032 0 4,193,146 Short-term borrowings 345,000 0 345,000 0 345,000 Long-term borrowings 88,777 0 72,475 0 72,475 Fair Value Measurements at December 31, 2023 Using: (In Thousands of Dollars) Carrying Level 1 Level 2 Level 3 Total Financial assets Cash and cash equivalents $ 103,658 $ 28,896 $ 74,762 $ 0 $ 103,658 Regulatory stock 20,197 n/a n/a n/a n/a Loans, net 3,163,687 0 0 3,015,732 3,015,732 Financial liabilities Deposits 4,177,386 3,452,104 719,497 0 4,171,601 Short-term borrowings 355,000 0 355,000 0 355,000 Long-term borrowings 88,663 0 70,893 0 70,893

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired Intangible Assets	Acquired Intangible Assets Acquired intangible assets were as follows: March 31, 2024 December 31, 2023 (In Thousands of Dollars) Gross Carrying Accumulated Gross Carrying Accumulated Amortized intangible assets: Customer relationship intangibles $ 7,210 $ ( 6,987 ) $ 7,210 $ ( 6,953 ) Non-compete contracts 457 ( 416 ) 457 ( 413 ) Trade name 1,126 ( 447 ) 1,126 ( 440 ) Core deposit intangible 32,115 ( 10,905 ) 32,115 ( 10,260 ) Total $ 40,908 $ ( 18,755 ) $ 40,908 $ ( 18,066 )
Estimated Amortization Expense	Estimated amortization expense for each of the next five periods and thereafter: 2024 (9 months) $ 1,888 2025 2,451 2026 2,355 2027 2,242 2028 2,231 Thereafter 10,986 Total $ 22,153

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2024
Leases [Abstract]
Maturities of Lease Liabilities	Maturities of lease liabilities are as follows as of March 31, 2024: 2024 (9 months) $ 963 2025 1,210 2026 1,092 2027 1,016 2028 1,035 Thereafter 5,688 Total Payments 11,004 Less: lease liability expense ( 1,728 ) Total $ 9,276

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of the Interest Rate Swap Designated as a Fair Value Hedge	A summary of the interest rate swap designated as a fair value hedge is presented below: March 31, 2024 December 31, 2023 Notional amount fair value hedge $ 100,000 $ 100,000 Fixed pay rates 4.35 % 4.35 % Variable SOFR receive rates 5.34 % 5.38 % Remaining maturity (in years) 2.3 2.6 Fair value $ 234 $ ( 836 )
Summary of Non-Designated Derivative Instruments used for Risk Management	The net gains (losses) relating to non-designated derivative instruments used for risk management are included in Net Gains on Sale of Loans on the Consolidated Statements of Income and are summarized below for the quarters ended March 31, 2024 and March 31, 2023: March 31, 2024 March 31, 2023 Forward sales contracts $ 2 $ ( 87 ) Interest rate lock commitments ( 47 ) 109
Summary of Fair Value of Derivatives in Consolidated Balance Sheets	The following table reflects the amount and fair value of mortgage banking derivatives included in the Consolidated Balance Sheets as of March 31, 2024 and December 31, 2023: March 31, 2024 December 31, 2023 Notional Fair Notional Fair Amount Value Amount Value Included in other assets: Forward sales contracts $ 215 $ 4 $ 0 $ 0 Interest rate lock commitments 5,962 61 7,400 109 Total included in other assets $ 6,177 $ 65 $ 7,400 $ 109 Included in other liabilities: Forward sales contracts $ 5,250 $ ( 12 ) $ 3,300 $ ( 14 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2024
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 2024 2023 Basic EPS Net income (In thousands of dollars) $ 11,240 $ 7,075 Weighted average shares outstanding 37,278,214 37,823,628 Basic earnings per share $ 0.30 $ 0.19 Diluted EPS Net income (In thousands of dollars) $ 11,240 $ 7,075 Weighted average shares outstanding for basic earnings per share 37,278,214 37,823,628 Dilutive effect of restricted stock awards 201,038 109,571 Weighted average shares for diluted earnings per share 37,479,252 37,933,199 Diluted earnings per share $ 0.30 $ 0.19

Stock Based Compensation (Table

Stock Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2024
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, 2024. Maximum Weighted Date Maximum Weighted Date Beginning balance - non-vested shares 253,776 $ 14.97 209,484 $ 15.01 Granted 26,317 13.81 99,253 13.81 Vested ( 25,803 ) 13.82 ( 66,192 ) 13.79 Forfeited ( 11,167 ) 17.24 ( 19,625 ) 15.05 Ending balance - non-vested shares 243,123 $ 14.59 222,920 $ 14.57 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

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2024
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following tables represent the changes in accumulated other comprehensive income (loss) by component, net of tax, for the three month periods ended March 31, 2024 and 2023. (In Thousands of Dollars) Net unrealized holding (losses) gains on available for sale securities Reclassification adjustment for (gains) losses realized in income on fair value hedge Change in funded status of post-retirement plan Total Balance December 31, 2023 $ ( 171,539 ) $ ( 1,013 ) $ ( 2 ) ( 172,554 ) Other comprehensive (loss) before reclassification ( 15,149 ) 0 0 ( 15,149 ) Amounts reclassified from accumulated other comprehensive income 1,686 1,063 0 2,749 Net current period other comprehensive (loss) income ( 13,463 ) 1,063 0 ( 12,400 ) Balance March 31, 2024 $ ( 185,002 ) $ 50 $ ( 2 ) $ ( 184,954 ) Balance December 31, 2022 $ ( 210,489 ) $ 0 $ ( 1 ) $ ( 210,490 ) Other comprehensive income before reclassification 33,891 0 0 33,891 Amounts reclassified from accumulated other comprehensive (loss) ( 95 ) 0 0 ( 95 ) Net current period other comprehensive income 33,796 0 0 33,796 Balance March 31, 2023 $ ( 176,693 ) $ 0 $ ( 1 ) $ ( 176,694 )

Regulatory Capital Matters (Tab

Regulatory Capital Matters (Tables)	3 Months Ended
	Mar. 31, 2024
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, 2024 and December 31, 2023: Actual Requirement For Capital To be Well Capitalized Amount Ratio Amount Ratio Amount Ratio March 31, 2024 Common equity tier 1 capital ratio Consolidated $ 397,812 10.88 % $ 164,501 4.5 % N/A N/A Bank 424,780 11.65 % 164,134 4.5 % 237,082 6.5 % Total risk based capital ratio Consolidated 525,633 14.38 % 292,447 8.0 % N/A N/A Bank 459,601 12.60 % 291,794 8.0 % 364,742 10.0 % Tier 1 risk based capital ratio Consolidated 415,812 11.37 % 219,335 6.0 % N/A N/A Bank 424,780 11.65 % 218,845 6.0 % 291,794 8.0 % Tier 1 leverage ratio Consolidated 415,812 8.19 % 203,024 4.0 % N/A N/A Bank 424,780 8.39 % 202,457 4.0 % 253,071 5.0 % December 31, 2023 Common equity tier 1 capital ratio Consolidated $ 392,244 10.61 % $ 166,303 4.5 % N/A N/A Bank 411,304 11.15 % 165,996 4.5 % $ 239,772 6.5 % Total risk based capital ratio Consolidated 519,684 14.06 % 295,650 8.0 % N/A N/A Bank 447,584 12.13 % 295,104 8.0 % 368,881 10.0 % Tier 1 risk based capital ratio Consolidated 410,244 11.10 % 221,737 6.0 % N/A N/A Bank 411,304 11.15 % 221,328 6.0 % 295,104 8.0 % Tier 1 leverage ratio Consolidated 410,244 8.02 % 204,598 4.0 % N/A N/A Bank 411,304 8.07 % 203,989 4.0 % 254,986 5.0 %

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2024
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, 2024 Goodwill and other intangibles $ 5,668 $ 188,194 $ ( 4,263 ) $ 189,599 Total assets $ 16,464 $ 5,066,027 $ ( 2,481 ) $ 5,080,010 (In Thousands of Dollars) Trust Bank Eliminations Consolidated December 31, 2023 Goodwill and other intangibles $ 5,680 $ 188,871 $ ( 4,263 ) $ 190,288 Total assets $ 15,845 $ 5,065,150 $ ( 2,645 ) $ 5,078,350 (In Thousands of Dollars) Trust Bank Eliminations Consolidated For Three Months Ended March 31, 2024 Net interest income $ 52 $ 32,674 $ ( 1,039 ) $ 31,687 Provision for credit losses and unfunded loans 0 ( 449 ) 0 ( 449 ) Service fees, security gains and other noninterest income 3,101 5,434 ( 178 ) 8,357 Noninterest expense 1,904 22,919 605 25,428 Amortization and depreciation expense 19 1,478 114 1,611 Income before taxes 1,230 14,160 ( 1,936 ) 13,454 Income taxes 259 2,361 ( 406 ) 2,214 Net income $ 971 $ 11,799 $ ( 1,530 ) $ 11,240 (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

Long-Term Borrowings (Tables)

Long-Term Borrowings (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Summary of All Junior Subordinated Debentures and Subordinated Debentures	Balances were as follows at March 31, 2024 and December 31, 2023: March 31, 2024 December 31, 2023 Amount Amount TSEO Statutory Trust I $ 2,533 $ 2,521 Maple Leaf Financial Statutory Trust II 7,796 7,740 Cortland Statutory Trust I 4,396 4,382 Total junior subordinated debentures owed to unconsolidated subsidiary trusts $ 14,725 $ 14,643 Subordinated Debentures $ 74,052 $ 74,020 Total long-term borrowings $ 88,777 $ 88,663

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Textual)	3 Months Ended
	Mar. 31, 2024 Segment shares	Dec. 31, 2023 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	37,545,864	37,502,773

Business Combinations (Details

Business Combinations (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		12 Months Ended
	Jan. 01, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Nov. 01, 2021
Business Acquisition [Line Items]
Goodwill		$ 167,446			$ 167,446
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 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		$ 0	$ 4,300
Goodwill	72,938					$ 72,900
Business combination, assets acquired	$ 977,621
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
PCD Loans
Business Acquisition [Line Items]
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, 2024	Dec. 31, 2023	Nov. 01, 2021
Fair value of liabilities assumed
Goodwill created			$ 167,446	$ 167,446
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, net	740,659
Premises and equipment	14,808
Bank owned life insurance	22,485
Core deposit intangible	19,249
Current and deferred taxes	17,708
Other assets	7,682
Total assets acquired	977,621
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	19,704
Goodwill created	72,938				$ 72,900
Total net assets acquired	$ 92,642

Securities (Details)

Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	$ 1,504,331	$ 1,516,841
Gross Unrealized Gains	3,828	5,424
Gross Unrealized Losses	(238,010)	(222,564)
Fair Value	1,270,149	1,299,701
U.S. Treasury and U.S. government sponsored entities
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	137,720	145,439
Gross Unrealized Gains	12	113
Gross Unrealized Losses	(18,585)	(17,597)
Fair Value	119,147	127,955
State and political subdivisions
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	612,030	644,880
Gross Unrealized Gains	3,555	4,792
Gross Unrealized Losses	(98,144)	(93,503)
Fair Value	517,441	556,169
Corporate bonds
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	18,670	18,554
Gross Unrealized Gains	146	187
Gross Unrealized Losses	(457)	(466)
Fair Value	18,359	18,275
Mortgage-backed securities - residential
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	627,338	624,529
Gross Unrealized Gains	15	1
Gross Unrealized Losses	(113,628)	(104,144)
Fair Value	513,725	520,386
Collateralized mortgage obligations
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	105,510	80,227
Gross Unrealized Gains	100	331
Gross Unrealized Losses	(6,880)	(6,559)
Fair Value	98,730	73,999
Small Business Administration
Debt Securities, Available-for-Sale [Line Items]
Amortized Cost	3,063	3,212
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(316)	(295)
Fair Value	$ 2,747	$ 2,917

Securities (Details Textual)

Securities (Details Textual)	Mar. 31, 2024 USD ($) Securities	Dec. 31, 2023 USD ($)
Debt Securities, Available-for-Sale [Line Items]
Number of securities | Securities	947
Number of securities on unrealized loss position | Securities	767
Allowance for credit losses on available-for-sale securities	$ 0
Small Business Investment Company Partnership Investments
Debt Securities, Available-for-Sale [Line Items]
Equity securities	15,300,000	$ 14,900,000
Local and Regional Bank Holdings and Other Miscellaneous Equity Funds
Debt Securities, Available-for-Sale [Line Items]
Equity securities	$ 238,000	$ 226,000

Securities (Details 1)

Securities (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Debt Securities, Available-for-Sale, Realized Gain (Loss) [Abstract]
Proceeds from sales of securities available for sale	$ 44,292	$ 69,918
Gross gains	17	441
Gross losses	$ (2,151)	$ (321)

Securities (Details 2)

Securities (Details 2) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Amortized cost and fair value of the debt securities maturity
Amortized Cost, Within one year	$ 600
Amortized Cost, One to five years	26,877
Amortized Cost, Five to ten years	195,318
Amortized Cost, Beyond ten years	545,625
Amortized Cost, Mortgage-backed, collateralized mortgage obligations and Small Business Administration securities	735,911
Amortized Cost	1,504,331	$ 1,516,841
Fair Value, Within one year	596
Fair Value, One to five years	24,734
Fair Value, Five to ten years	175,931
Fair Value, Beyond ten years	453,686
Fair Value, Mortgage-backed, collateralized mortgage obligations and Small Business Administration securities	615,202
Fair Value, Total	$ 1,270,149	$ 1,299,701

Securities (Details 3)

Securities (Details 3) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	$ 78,612	$ 49,846
Unrealized Losses, Less Than 12 Months	(2,921)	(3,025)
Fair Value, 12 Months or Longer	1,071,733	1,116,642
Unrealized Losses, 12 Months or Longer	(235,089)	(219,539)
Fair Value, Total	1,150,345	1,166,488
Unrealized Losses, Total	(238,010)	(222,564)
U.S. Treasury and U.S. government sponsored entities
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	449	399
Unrealized Losses, Less Than 12 Months	(1)	(1)
Fair Value, 12 Months or Longer	116,810	122,361
Unrealized Losses, 12 Months or Longer	(18,584)	(17,596)
Fair Value, Total	117,259	122,760
Unrealized Losses, Total	(18,585)	(17,597)
State and political subdivisions
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	28,380	15,852
Unrealized Losses, Less Than 12 Months	(1,414)	(1,684)
Fair Value, 12 Months or Longer	412,504	428,416
Unrealized Losses, 12 Months or Longer	(96,730)	(91,819)
Fair Value, Total	440,884	444,268
Unrealized Losses, Total	(98,144)	(93,503)
Corporate bonds
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	8,059	8,463
Unrealized Losses, Less Than 12 Months	(275)	(284)
Fair Value, 12 Months or Longer	4,869	3,881
Unrealized Losses, 12 Months or Longer	(182)	(182)
Fair Value, Total	12,928	12,344
Unrealized Losses, Total	(457)	(466)
Mortgage-backed securities - residential
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	4,272	5,113
Unrealized Losses, Less Than 12 Months	(90)	(76)
Fair Value, 12 Months or Longer	495,129	515,259
Unrealized Losses, 12 Months or Longer	(113,538)	(104,068)
Fair Value, Total	499,401	520,372
Unrealized Losses, Total	(113,628)	(104,144)
Collateralized mortgage obligations
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	37,452	20,019
Unrealized Losses, Less Than 12 Months	(1,141)	(980)
Fair Value, 12 Months or Longer	39,674	43,808
Unrealized Losses, 12 Months or Longer	(5,739)	(5,579)
Fair Value, Total	77,126	63,827
Unrealized Losses, Total	(6,880)	(6,559)
Small Business Administration
Investment securities with unrealized losses
Fair Value, Less Than 12 Months	0	0
Unrealized Losses, Less Than 12 Months	0	0
Fair Value, 12 Months or Longer	2,747	2,917
Unrealized Losses, 12 Months or Longer	(316)	(295)
Fair Value, Total	2,747	2,917
Unrealized Losses, Total	$ (316)	$ (295)

Loans (Details)

Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Schedule of loan balances
Total loans	$ 3,148,159	$ 3,163,687
Net deferred loan costs	8,980	8,757
Allowance for credit losses	(33,159)	(34,440)	$ (36,011)	$ (26,978)
Commercial real estate - Owner occupied
Schedule of loan balances
Allowance for credit losses	(17,481)	(18,150)	(19,819)	(14,840)
Commercial
Schedule of loan balances
Allowance for credit losses	(4,543)	(5,087)	(5,230)	(4,186)
Residential real estate -1-4 family
Schedule of loan balances
Allowance for credit losses	(6,840)	(6,916)	(6,732)	(4,374)
Consumer
Schedule of loan balances
Allowance for credit losses	(4,295)	(4,287)	$ (4,230)	$ (3,578)
Loans
Schedule of loan balances
Total loans	3,172,338	3,189,370
Loans | Commercial real estate, Owner occupied | Commercial real estate - Owner occupied
Schedule of loan balances
Loan balances	390,058	399,273
Loans | Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied
Schedule of loan balances
Loan balances	705,168	712,315
Loans | Commercial real estate, Farmland | Commercial real estate - Owner occupied
Schedule of loan balances
Loan balances	201,788	202,950
Loans | Commercial real estate, Other | Commercial real estate - Owner occupied
Schedule of loan balances
Loan balances	244,146	224,218
Loans | Commercial, Commercial and industrial | Commercial
Schedule of loan balances
Loan balances	335,747	346,354
Loans | Commercial, Agricultural | Commercial
Schedule of loan balances
Loan balances	58,637	58,338
Loans | Residential real estate, 1-4 family residential | Residential real estate -1-4 family
Schedule of loan balances
Loan balances	836,252	843,697
Loans | Residential real estate, Home equity lines of credit | Residential real estate -1-4 family
Schedule of loan balances
Loan balances	143,696	142,441
Loans | Consumer, Indirect | Consumer
Schedule of loan balances
Loan balances	224,931	226,815
Loans | Consumer, Direct | Consumer
Schedule of loan balances
Loan balances	22,624	23,805
Loans | Consumer, Other | Consumer
Schedule of loan balances
Loan balances	$ 9,291	$ 9,164

Loans (Details 1)

Loans (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	$ 34,440	$ 26,978
PCD ACL on loans acquired		999
(Credit) Provision for credit losses	(270)	8,305
Loans charged off	(1,282)	(469)
Recoveries	271	198
Ending balance	33,159	36,011
Commercial real estate - Owner occupied
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	18,150	14,840
PCD ACL on loans acquired		850
(Credit) Provision for credit losses	(541)	4,128
Loans charged off	(146)	0
Recoveries	18	1
Ending balance	17,481	19,819
Commercial
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	5,087	4,186
PCD ACL on loans acquired		138
(Credit) Provision for credit losses	62	1,044
Loans charged off	(643)	(143)
Recoveries	37	5
Ending balance	4,543	5,230
Residential real estate -1-4 family
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	6,916	4,374
PCD ACL on loans acquired		11
(Credit) Provision for credit losses	(69)	2,398
Loans charged off	(30)	(83)
Recoveries	23	32
Ending balance	6,840	6,732
Consumer
Financing Receivable Allowance For Credit Losses [Line Items]
Beginning balance	4,287	3,578
PCD ACL on loans acquired		0
(Credit) Provision for credit losses	278	735
Loans charged off	(463)	(243)
Recoveries	193	160
Ending balance	$ 4,295	$ 4,230

Loans (Details 2)

Loans (Details 2) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	$ 4,928	$ 5,052
Nonaccrual with an allowance for credit loss	5,626	7,728
Loans Past Due 90 Days or More Still Accruing	1,397	655
Commercial real estate, Non-owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss		1,630
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	0	1,630
Originated Loans | Commercial real estate, Owner occupied | Commercial real estate - Owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	1,749	1,804
Nonaccrual with an allowance for credit loss	813	830
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans | Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	92	19
Nonaccrual with an allowance for credit loss	163	1,491
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans | Commercial real estate, Other | Commercial real estate - Owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	0	0
Nonaccrual with an allowance for credit loss	72	80
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans | Commercial real estate, Farmland | Commercial real estate - Owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	1,870	1,957
Nonaccrual with an allowance for credit loss	7	9
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	348	394
Nonaccrual with an allowance for credit loss	1,005	1,408
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans | Commercial, Agricultural | Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	192	203
Nonaccrual with an allowance for credit loss	287	317
Loans Past Due 90 Days or More Still Accruing	0	0
Originated Loans | Residential real estate, 1-4 family residential | Residential real estate -1-4 family
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	364	348
Nonaccrual with an allowance for credit loss	2,804	3,009
Loans Past Due 90 Days or More Still Accruing	1,245	460
Originated Loans | Residential real estate, Home equity lines of credit | Residential real estate -1-4 family
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	206	240
Nonaccrual with an allowance for credit loss	197	210
Loans Past Due 90 Days or More Still Accruing	42	69
Originated Loans | Consumer, Indirect | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	42	22
Nonaccrual with an allowance for credit loss	225	300
Loans Past Due 90 Days or More Still Accruing	86	125
Originated Loans | Consumer, Direct | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	65	65
Nonaccrual with an allowance for credit loss	49	69
Loans Past Due 90 Days or More Still Accruing	24	1
Originated Loans | Consumer, Other | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Nonaccrual with no allowance for credit loss	0	0
Nonaccrual with an allowance for credit loss	4	5
Loans Past Due 90 Days or More Still Accruing	$ 0	$ 0

Loans (Details 3)

Loans (Details 3) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Loans	$ 3,181,318	$ 3,198,127
Real Estate
Financing Receivable, Past Due [Line Items]
Loans	7,443	8,836
Business Assets
Financing Receivable, Past Due [Line Items]
Loans	659	1,070
Vehicles
Financing Receivable, Past Due [Line Items]
Loans	85	72
Cash
Financing Receivable, Past Due [Line Items]
Loans	66	66
Commercial real estate - Owner occupied
Financing Receivable, Past Due [Line Items]
Loans	389,827	399,028
Residential real estate -1-4 family
Financing Receivable, Past Due [Line Items]
Loans	836,205	843,561
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied
Financing Receivable, Past Due [Line Items]
Loans	389,827	399,028
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	1,749	1,804
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Cash
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied
Financing Receivable, Past Due [Line Items]
Loans	704,702	711,795
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	92	1,335
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Cash
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Farmland | Commercial real estate - Owner occupied
Financing Receivable, Past Due [Line Items]
Loans	201,574	202,726
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	1,870	1,957
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Cash
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Other | Commercial real estate - Owner occupied
Financing Receivable, Past Due [Line Items]
Loans	243,738	223,777
Commercial real estate, Other | Commercial real estate - Owner occupied | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Other | Commercial real estate - Owner occupied | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Other | Commercial real estate - Owner occupied | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial real estate, Other | Commercial real estate - Owner occupied | Cash
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial, Commercial and industrial | Commercial
Financing Receivable, Past Due [Line Items]
Loans	337,215	347,819
Commercial, Commercial and industrial | Commercial | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	92	94
Commercial, Commercial and industrial | Commercial | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	467	867
Commercial, Commercial and industrial | Commercial | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial, Commercial and industrial | Commercial | Cash
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial, Agricultural | Commercial
Financing Receivable, Past Due [Line Items]
Loans	59,405	59,075
Commercial, Agricultural | Commercial | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial, Agricultural | Commercial | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	192	203
Commercial, Agricultural | Commercial | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0	0
Commercial, Agricultural | Commercial | Cash
Financing Receivable, Past Due [Line Items]
Loans	0	0
Residential real estate, 1-4 family residential | Residential real estate -1-4 family
Financing Receivable, Past Due [Line Items]
Loans	836,205	843,561
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	3,388	3,352
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0	0
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0	0
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Cash
Financing Receivable, Past Due [Line Items]
Loans	0	0
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family
Financing Receivable, Past Due [Line Items]
Loans	143,742	142,471
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	252	294
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0	0
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0	0
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Cash
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer, Indirect | Consumer
Financing Receivable, Past Due [Line Items]
Loans	232,967	234,886
Consumer, Indirect | Consumer | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer, Indirect | Consumer | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer, Indirect | Consumer | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	68	53
Consumer, Indirect | Consumer | Cash
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer, Direct | Consumer
Financing Receivable, Past Due [Line Items]
Loans	22,651	23,825
Consumer, Direct | Consumer | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer, Direct | Consumer | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer, Direct | Consumer | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	17	19
Consumer, Direct | Consumer | Cash
Financing Receivable, Past Due [Line Items]
Loans	66	66
Consumer, Other | Consumer
Financing Receivable, Past Due [Line Items]
Loans	9,292	9,164
Consumer, Other | Consumer | Real Estate
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer, Other | Consumer | Business Assets
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer, Other | Consumer | Vehicles
Financing Receivable, Past Due [Line Items]
Loans	0	0
Consumer, Other | Consumer | Cash
Financing Receivable, Past Due [Line Items]
Loans	$ 0	$ 0

Loans (Details 4)

Loans (Details 4) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 3,181,318	$ 3,198,127
Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	7,443	8,836
Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	659	1,070
Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	85	72
Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	66	66
Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	10,476	11,339
Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,593	5,366
Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	11,951	13,435
Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	26,020	30,140
Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,155,298	3,167,987
Commercial real estate - Owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	389,827	399,028
Residential real estate -1-4 family
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	836,205	843,561
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	389,827	399,028
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,749	1,804
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	237	302
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	293
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,562	2,634
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,799	3,229
Commercial real estate, Owner occupied | Commercial real estate - Owner occupied | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	387,028	395,799
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	704,702	711,795
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	92	1,335
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	90
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | 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 - Owner occupied | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	255	1,510
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	255	1,600
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	704,447	710,195
Commercial real estate, Farmland | Commercial real estate - Owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	201,574	202,726
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,870	1,957
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2	365
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	360	0
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,877	1,966
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,239	2,331
Commercial real estate, Farmland | Commercial real estate - Owner occupied | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	199,335	200,395
Commercial real estate, Other | Commercial real estate - Owner occupied
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	243,738	223,777
Commercial real estate, Other | Commercial real estate - Owner occupied | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Other | Commercial real estate - Owner occupied | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Other | Commercial real estate - Owner occupied | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Other | Commercial real estate - Owner occupied | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial real estate, Other | Commercial real estate - Owner occupied | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	50	0
Commercial real estate, Other | Commercial real estate - Owner occupied | 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 - Owner occupied | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	72	80
Commercial real estate, Other | Commercial real estate - Owner occupied | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	122	80
Commercial real estate, Other | Commercial real estate - Owner occupied | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	243,616	223,697
Commercial, Commercial and industrial | Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	337,215	347,819
Commercial, Commercial and industrial | Commercial | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	92	94
Commercial, Commercial and industrial | Commercial | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	467	867
Commercial, Commercial and industrial | Commercial | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial, Commercial and industrial | Commercial | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial, Commercial and industrial | Commercial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	642	540
Commercial, Commercial and industrial | Commercial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	281	199
Commercial, Commercial and industrial | Commercial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,353	1,802
Commercial, Commercial and industrial | Commercial | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,276	2,541
Commercial, Commercial and industrial | Commercial | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	334,939	345,278
Commercial, Agricultural | Commercial
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	59,405	59,075
Commercial, Agricultural | Commercial | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial, Agricultural | Commercial | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	192	203
Commercial, Agricultural | Commercial | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial, Agricultural | Commercial | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Commercial, Agricultural | Commercial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	321	292
Commercial, Agricultural | Commercial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2	40
Commercial, Agricultural | Commercial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	479	520
Commercial, Agricultural | Commercial | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	802	852
Commercial, Agricultural | Commercial | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	58,603	58,223
Residential real estate, 1-4 family residential | Residential real estate -1-4 family
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	836,205	843,561
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	3,388	3,352
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	7,404	6,819
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,189	4,488
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4,413	3,817
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	14,006	15,124
Residential real estate, 1-4 family residential | Residential real estate -1-4 family | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	822,199	828,437
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	143,742	142,471
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	252	294
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	288	729
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	268	34
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	445	519
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,001	1,282
Residential real estate, Home equity lines of credit | Residential real estate -1-4 family | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	142,741	141,189
Consumer, Indirect | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	232,967	234,886
Consumer, Indirect | Consumer | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Indirect | Consumer | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Indirect | Consumer | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	68	53
Consumer, Indirect | Consumer | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Indirect | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	1,410	2,045
Consumer, Indirect | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	458	289
Consumer, Indirect | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	353	447
Consumer, Indirect | Consumer | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	2,221	2,781
Consumer, Indirect | Consumer | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	230,746	232,105
Consumer, Direct | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	22,651	23,825
Consumer, Direct | Consumer | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Direct | Consumer | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Direct | Consumer | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	17	19
Consumer, Direct | Consumer | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	66	66
Consumer, Direct | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	116	153
Consumer, Direct | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	35	23
Consumer, Direct | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	138	135
Consumer, Direct | Consumer | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	289	311
Consumer, Direct | Consumer | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	22,362	23,514
Consumer, Other | Consumer
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	9,292	9,164
Consumer, Other | Consumer | Real Estate
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Other | Consumer | Business Assets
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Other | Consumer | Vehicles
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Other | Consumer | Cash
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Other | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	6	4
Consumer, Other | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	0	0
Consumer, Other | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	4	5
Consumer, Other | Consumer | Financing Receivables, Total Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	10	9
Consumer, Other | Consumer | Loans Not Past Due
Financing Receivable Recorded Investment Past Due [Line Items]
Loans	$ 9,282	$ 9,155

Loan Restructurings (Details)

Loan Restructurings (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 103
% of Total class of Financing receivable	0%
Payment Deferral
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 0
Principal Forgiveness
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	74
Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	29
Combination Term Extension and Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Commercial
Financing Receivable Modifications [Line Items]
Amortized Cost Basis		$ 50
% of Total class of Financing receivable		0%
Commercial | Payment Deferral
Financing Receivable Modifications [Line Items]
Amortized Cost Basis		$ 50
Commercial | Principal Forgiveness
Financing Receivable Modifications [Line Items]
Amortized Cost Basis		0
Commercial | Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis		0
Commercial | Combination Term Extension and Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis		0
Commercial | Commercial, Commercial and industrial
Financing Receivable Modifications [Line Items]
Amortized Cost Basis		$ 50
% of Total class of Financing receivable		0.01%
Commercial | Commercial, Commercial and industrial | Payment Deferral
Financing Receivable Modifications [Line Items]
Amortized Cost Basis		$ 50
Commercial | Commercial, Commercial and industrial | Principal Forgiveness
Financing Receivable Modifications [Line Items]
Amortized Cost Basis		0
Commercial | Commercial, Commercial and industrial | Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis		0
Commercial | Commercial, Commercial and industrial | Combination Term Extension and Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis		$ 0
Commercial | Commercial real estate, Non-owner occupied
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 74
% of Total class of Financing receivable	0.01%
Commercial | Commercial real estate, Non-owner occupied | Payment Deferral
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 0
Commercial | Commercial real estate, Non-owner occupied | Principal Forgiveness
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	74
Commercial | Commercial real estate, Non-owner occupied | Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Commercial | Commercial real estate, Non-owner occupied | Combination Term Extension and Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Residential Real Estate | Payment Deferral
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Residential Real Estate | Principal Forgiveness
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Residential Real Estate | Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	30
Residential Real Estate | Combination Term Extension and Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Residential Real Estate | Residential real estate, 1-4 family residential | Payment Deferral
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Residential Real Estate | Residential real estate, 1-4 family residential | Principal Forgiveness
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Residential Real Estate | Residential real estate, 1-4 family residential | Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	30
Residential Real Estate | Residential real estate, 1-4 family residential | Combination Term Extension and Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Residential Real Estate | Residential real estate, Home equity lines of credit
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 29
% of Total class of Financing receivable	0.02%
Residential Real Estate | Residential real estate, Home equity lines of credit | Payment Deferral
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 0
Residential Real Estate | Residential real estate, Home equity lines of credit | Principal Forgiveness
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	0
Residential Real Estate | Residential real estate, Home equity lines of credit | Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	29
Residential Real Estate | Residential real estate, Home equity lines of credit | Combination Term Extension and Interest Rate Reduction
Financing Receivable Modifications [Line Items]
Amortized Cost Basis	$ 0

Loan Restructurings (Details 1)

Loan Restructurings (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Commercial | Commercial, Commercial and industrial | Payment Deferral
Financing Receivable, Modified [Line Items]
Weighted-Average Years Added to the Life		6 months
Commercial | Commercial real estate, Non-owner occupied | Principal Forgiviness [Member]
Financing Receivable, Modified [Line Items]
Reduction of Amortized Cost Basis of the Loans	$ 152
Residential Real Estate | Residential real estate, Home equity lines of credit | Interest Rate Reduction | Maximum
Financing Receivable, Modified [Line Items]
Weighted-Average Contractual Interest Rate	10.25%
Residential Real Estate | Residential real estate, Home equity lines of credit | Interest Rate Reduction | Minimum
Financing Receivable, Modified [Line Items]
Weighted-Average Contractual Interest Rate	5%

Loan Restructurings (Details 2)

Loan Restructurings (Details 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	$ 103
Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	103	$ 50
30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0	0
90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0	0
Commercial
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)		50
Commercial | Commercial, Commercial and industrial
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)		50
Commercial | Commercial real estate, Non-owner occupied
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	74
Accruing restructured loans | Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0	50
Accruing restructured loans | 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0	0
Accruing restructured loans | 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0	0
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 | Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	103	0
Nonaccrual restructured loans | 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0	0
Nonaccrual restructured loans | 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0	$ 0
Nonaccrual restructured loans | Commercial Real Estate | Commercial real estate, Non-owner occupied | Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	74
Nonaccrual restructured loans | Commercial Real Estate | Commercial real estate, Non-owner occupied | 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Nonaccrual restructured loans | Commercial Real Estate | Commercial real estate, Non-owner occupied | 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Nonaccrual restructured loans | Residential Real Estate | Residential real estate, Home equity lines of credit | Current
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	29
Nonaccrual restructured loans | Residential Real Estate | Residential real estate, Home equity lines of credit | 30-89 Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	0
Nonaccrual restructured loans | Residential Real Estate | Residential real estate, Home equity lines of credit | 90+ Days Past due
Financing Receivable Modifications [Line Items]
Payment status (Amortized cost Basis)	$ 0

Loan Restructurings (Details Te

Loan Restructurings (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2024
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	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	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	717,000,000	$ 753,000,000
Anticipated credit losses	1,660,000	1,840,000
Increase Decrease Unfunded Commitments		36,000,000
ACL Balance	33,159,000	34,440,000	$ 36,011,000	$ 26,978,000
Less allowance for credit losses	33,159,000	34,440,000	36,011,000	26,978,000
Provision For Anticipated Credit Losses		180,000
Nonaccrual with no allowance for credit loss	4,928,000	5,052,000
Reduction of specific reserve	1,300,000
PCD Loans
Financing Receivable Recorded Investment [Line Items]
ACL Balance	780,000
Decrease of loan balance	34,096,000
Less allowance for credit losses	$ 780,000
ASU 2016-13
Financing Receivable Recorded Investment [Line Items]
Change in accounting principle, accounting standards update, adopted [true false]	true
Commercial real estate - Owner occupied
Financing Receivable Recorded Investment [Line Items]
ACL Balance	$ 17,481,000	18,150,000	19,819,000	14,840,000
Less allowance for credit losses	17,481,000	18,150,000	$ 19,819,000	$ 14,840,000
Residential real estate, 1-4 family residential
Financing Receivable Recorded Investment [Line Items]
Other real estate owned properties	58,000	92,000
Other real estate properties in foreclosure	271,000	207,000
Commercial real estate, Non-owner occupied
Financing Receivable Recorded Investment [Line Items]
Nonaccrual with no allowance for credit loss		1,630,000
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied
Financing Receivable Recorded Investment [Line Items]
Nonaccrual with no allowance for credit loss	0	$ 1,630,000
Commercial real estate, Non-owner occupied | Commercial real estate - Owner occupied | PCD Loans
Financing Receivable Recorded Investment [Line Items]
ACL Balance	618,000
Decrease of loan balance	30,441,000
Less allowance for credit losses	$ 618,000

Credit Quality Indicators (De_2

Credit Quality Indicators (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	$ 1,936,461	$ 1,944,220
Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	1,839,017	1,843,047
Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	38,302	38,229
Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	59,142	62,944
Commercial real estate - Owner occupied | Commercial real estate, Owner occupied
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	389,827	399,028
Commercial real estate - Owner occupied | Commercial real estate, Owner occupied | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	378,483	386,015
Commercial real estate - Owner occupied | Commercial real estate, Owner occupied | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	8,237	9,628
Commercial real estate - Owner occupied | Commercial real estate, Owner occupied | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	3,107	3,385
Commercial real estate - Owner occupied | Commercial real estate, Non-owner occupied
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	704,702	711,795
Commercial real estate - Owner occupied | Commercial real estate, Non-owner occupied | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	643,226	648,063
Commercial real estate - Owner occupied | Commercial real estate, Non-owner occupied | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	28,110	27,938
Commercial real estate - Owner occupied | Commercial real estate, Non-owner occupied | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	33,366	35,794
Commercial real estate - Owner occupied | Commercial farmland
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	201,574	202,726
Commercial real estate - Owner occupied | Commercial farmland | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	199,187	200,240
Commercial real estate - Owner occupied | Commercial farmland | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	0	0
Commercial real estate - Owner occupied | Commercial farmland | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	2,387	2,486
Commercial real estate - Owner occupied | Commercial real estate, Other
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	243,738	223,777
Commercial real estate - Owner occupied | Commercial real estate, Other | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	235,405	215,459
Commercial real estate - Owner occupied | 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 - Owner occupied | Commercial real estate, Other | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	8,333	8,318
Commercial | Commercial and industrial
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	337,215	347,819
Commercial | Commercial and industrial | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	323,823	334,764
Commercial | Commercial and industrial | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	1,955	646
Commercial | Commercial and industrial | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	11,437	12,409
Commercial | Commercial, Agricultural
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	59,405	59,075
Commercial | Commercial, Agricultural | Pass
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	58,893	58,506
Commercial | Commercial, Agricultural | Special Mention
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	0	17
Commercial | Commercial, Agricultural | Substandard
Financing Receivable Recorded Investment [Line Items]
Total risk category of loans by class of loans	$ 512	$ 552

Credit Quality Indicators (De_3

Credit Quality Indicators (Details 1) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable Recorded Investment [Line Items]
Loans	$ 3,181,318	$ 3,198,127
Residential real estate -1-4 family | Residential real estate, 1-4 family residential
Financing Receivable Recorded Investment [Line Items]
Loans	836,205	843,561
Residential real estate -1-4 family | Residential real estate, 1-4 family residential | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	831,792	839,744
Residential real estate -1-4 family | Residential real estate, 1-4 family residential | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	4,413	3,817
Residential real estate -1-4 family | Residential real estate, Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
Loans	143,742	142,471
Residential real estate -1-4 family | Residential real estate, Home equity lines of credit | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	143,297	141,952
Residential real estate -1-4 family | Residential real estate, Home equity lines of credit | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	445	519
Consumer | Consumer, Indirect
Financing Receivable Recorded Investment [Line Items]
Loans	232,967	234,886
Consumer | Consumer, Indirect | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	232,614	234,439
Consumer | Consumer, Indirect | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	353	447
Consumer | Consumer, Direct
Financing Receivable Recorded Investment [Line Items]
Loans	22,651	23,825
Consumer | Consumer, Direct | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	22,513	23,690
Consumer | Consumer, Direct | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	138	135
Consumer | Consumer, Other
Financing Receivable Recorded Investment [Line Items]
Loans	9,292	9,164
Consumer | Consumer, Other | Performing Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	9,288	9,159
Consumer | Consumer, Other | Nonperforming Financing Receivable
Financing Receivable Recorded Investment [Line Items]
Loans	$ 4	$ 5

Credit Quality Indicators (De_4

Credit Quality Indicators (Details 2) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable Recorded Investment [Line Items]
Total	$ 3,181,318	$ 3,198,127
Commercial real estate - Owner occupied
Financing Receivable Recorded Investment [Line Items]
2024	1,479	57,983
2023	59,963	58,471
2022	57,563	66,205
2021	65,103	50,812
2020	49,759	49,339
Prior	153,271	113,088
Revolving Loans	2,689	3,130
Total	389,827	399,028
Gross write-offs, 2024	0	0
Gross write-offs, 2023	0	0
Gross write-offs, 2022	0	0
Gross write-offs, 2021	0	0
Gross write-offs, 2020	0	1
Gross write-offs, Prior	0	0
Gross write-offs, Revolving Loans	0	0
Gross write-offs	0	1
Commercial real estate - Owner occupied | Pass
Financing Receivable Recorded Investment [Line Items]
2024	1,479	57,983
2023	59,963	58,178
2022	57,271	66,205
2021	65,103	42,023
2020	42,060	48,849
Prior	150,109	109,831
Revolving Loans	2,498	2,946
Total	378,483	386,015
Commercial real estate - Owner occupied | Special Mention
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	293
2022	0	0
2021	0	8,779
2020	7,691	0
Prior	546	556
Revolving Loans	0	0
Total	8,237	9,628
Commercial real estate - Owner occupied | Substandard
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	292	0
2021	0	10
2020	8	490
Prior	2,616	2,701
Revolving Loans	191	184
Total	3,107	3,385
Commercial real estate - Other
Financing Receivable Recorded Investment [Line Items]
2024	2,938	68,911
2023	82,299	56,753
2022	66,062	47,895
2021	47,106	17,249
2020	17,175	8,516
Prior	26,849	23,401
Revolving Loans	1,309	1,052
Total	243,738	223,777
Gross write-offs, 2024	0	0
Gross write-offs, 2023	0	0
Gross write-offs, 2022	0	0
Gross write-offs, 2021	0	0
Gross write-offs, 2020	0	0
Gross write-offs, Prior	0	0
Gross write-offs, Revolving Loans	0	0
Gross write-offs	0	0
Commercial real estate - Other | Pass
Financing Receivable Recorded Investment [Line Items]
2024	2,938	68,911
2023	82,299	56,753
2022	66,062	47,895
2021	47,106	9,063
2020	8,961	8,516
Prior	26,730	23,269
Revolving Loans	1,309	1,052
Total	235,405	215,459
Commercial real estate - Other | Special Mention
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	0
Revolving Loans	0	0
Total	0	0
Commercial real estate - Other | Substandard
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	0	0
2021	0	8,186
2020	8,214	0
Prior	119	132
Revolving Loans	0	0
Total	8,333	8,318
Commercial real estate - Non-owner occupied
Financing Receivable Recorded Investment [Line Items]
2024	5,408	49,177
2023	49,933	135,433
2022	132,435	104,316
2021	103,604	87,750
2020	84,212	91,136
Prior	319,274	232,740
Revolving Loans	9,836	11,243
Total	704,702	711,795
Gross write-offs, 2024	0	0
Gross write-offs, 2023	0	0
Gross write-offs, 2022	0	0
Gross write-offs, 2021	0	0
Gross write-offs, 2020	146	144
Gross write-offs, Prior	0	201
Gross write-offs, Revolving Loans	0	0
Gross write-offs	146	345
Commercial real estate - Non-owner occupied | Pass
Financing Receivable Recorded Investment [Line Items]
2024	5,408	49,177
2023	49,933	135,433
2022	132,435	88,188
2021	87,279	77,713
2020	75,428	81,079
Prior	283,327	205,729
Revolving Loans	9,416	10,744
Total	643,226	648,063
Commercial real estate - Non-owner occupied | Special Mention
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	0	12,156
2021	12,356	0
2020	0	6,565
Prior	15,754	9,217
Revolving Loans	0	0
Total	28,110	27,938
Commercial real estate - Non-owner occupied | Substandard
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	0	3,972
2021	3,969	10,037
2020	8,784	3,492
Prior	20,193	17,794
Revolving Loans	420	499
Total	33,366	35,794
Commercial and industrial
Financing Receivable Recorded Investment [Line Items]
2024	10,519	91,002
2023	87,741	88,947
2022	81,494	41,779
2021	36,759	22,219
2020	18,669	10,813
Prior	30,256	23,729
Revolving Loans	71,777	69,330
Total	337,215	347,819
Gross write-offs, 2024	0	0
Gross write-offs, 2023	88	178
Gross write-offs, 2022	31	579
Gross write-offs, 2021	18	11
Gross write-offs, 2020	17	16
Gross write-offs, Prior	126	394
Gross write-offs, Revolving Loans	313	0
Gross write-offs	593	1,178
Commercial and industrial | Pass
Financing Receivable Recorded Investment [Line Items]
2024	10,519	90,807
2023	87,678	85,255
2022	77,841	40,444
2021	35,474	21,794
2020	18,454	9,736
Prior	28,830	23,030
Revolving Loans	65,027	63,698
Total	323,823	334,764
Commercial and industrial | Special Mention
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	141
2022	124	355
2021	271	21
2020	0	0
Prior	0	0
Revolving Loans	1,560	129
Total	1,955	646
Commercial and industrial | Substandard
Financing Receivable Recorded Investment [Line Items]
2024	0	195
2023	63	3,551
2022	3,529	980
2021	1,014	404
2020	215	1,077
Prior	1,426	699
Revolving Loans	5,190	5,503
Total	11,437	12,409
Commercial real estates - Farmland
Financing Receivable Recorded Investment [Line Items]
2024	6,190	22,576
2023	20,108	40,101
2022	39,777	21,220
2021	21,023	34,036
2020	33,232	18,660
Prior	78,516	62,030
Revolving Loans	2,728	4,103
Total	201,574	202,726
Gross write-offs, 2024	0	0
Gross write-offs, 2023	0	0
Gross write-offs, 2022	0	0
Gross write-offs, 2021	0	0
Gross write-offs, 2020	0	0
Gross write-offs, Prior	0	3
Gross write-offs, Revolving Loans	0	0
Gross write-offs	0	3
Commercial real estates - Farmland | Pass
Financing Receivable Recorded Investment [Line Items]
2024	6,190	22,576
2023	20,108	40,101
2022	39,777	20,890
2021	20,697	34,036
2020	33,232	18,634
Prior	76,455	59,900
Revolving Loans	2,728	4,103
Total	199,187	200,240
Commercial real estates - Farmland | Special Mention
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	0	0
2021	0
2020	0	0
Prior	0	0
Revolving Loans	0	0
Total	0	0
Commercial real estates - Farmland | Substandard
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	0	330
2021	326	0
2020	0	26
Prior	2,061	2,130
Revolving Loans	0	0
Total	2,387	2,486
Commercial - Agricultural
Financing Receivable Recorded Investment [Line Items]
2024	2,424	13,738
2023	13,794	17,401
2022	16,279	9,035
2021	8,008	3,809
2020	3,449	1,410
Prior	2,095	1,285
Revolving Loans	13,356	12,397
Total	59,405	59,075
Gross write-offs, 2024	0	0
Gross write-offs, 2023	0	15
Gross write-offs, 2022	36	70
Gross write-offs, 2021	13	3
Gross write-offs, 2020	0	0
Gross write-offs, Prior	1	6
Gross write-offs, Revolving Loans	0	0
Gross write-offs	50	94
Commercial - Agricultural | Pass
Financing Receivable Recorded Investment [Line Items]
2024	2,424	13,738
2023	13,792	17,368
2022	16,247	8,917
2021	7,888	3,584
2020	3,233	1,386
Prior	1,953	1,133
Revolving Loans	13,356	12,380
Total	58,893	58,506
Commercial - Agricultural | Special Mention
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	0	0
Revolving Loans	0	17
Total	0	17
Commercial - Agricultural | Substandard
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	2	33
2022	32	118
2021	120	225
2020	216	24
Prior	142	152
Revolving Loans	0	0
Total	512	552
Residential real estate -1-4 family
Financing Receivable Recorded Investment [Line Items]
2024	8,844	63,402
2023	68,468	171,920
2022	167,042	164,781
2021	162,674	134,634
2020	131,767	49,495
Prior	293,413	255,677
Revolving Loans	3,997	3,652
Total	836,205	843,561
Gross write-offs, 2024	0	52
Gross write-offs, 2023	0	0
Gross write-offs, 2022	0	49
Gross write-offs, 2021	21	130
Gross write-offs, 2020	0	0
Gross write-offs, Prior	9	129
Gross write-offs, Revolving Loans	0	0
Gross write-offs	30	360
Residential real estate -1-4 family | Nonperforming Financial Instruments [Member]
Financing Receivable Recorded Investment [Line Items]
2024	0	37
2023	0	58
2022	252	312
2021	451	1,645
2020	1,795	115
Prior	1,915	1,650
Revolving Loans	0	0
Total	4,413	3,817
Residential real estate -1-4 family | Performing Financial Instruments [Member]
Financing Receivable Recorded Investment [Line Items]
2024	8,844	63,365
2023	68,468	171,862
2022	166,790	164,469
2021	162,223	132,989
2020	129,972	49,380
Prior	291,498	254,027
Revolving Loans	3,997	3,652
Total	831,792	839,744
Residential real estate - Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	101	45
2022	48	27
2021	131	126
2020	110	51
Prior	3,775	3,767
Revolving Loans	139,577	138,455
Total	143,742	142,471
Gross write-offs, 2024	0	0
Gross write-offs, 2023	0	0
Gross write-offs, 2022	0	0
Gross write-offs, 2021	0	8
Gross write-offs, 2020	0	0
Gross write-offs, Prior	0	16
Gross write-offs, Revolving Loans	0	0
Gross write-offs	0	24
Residential real estate - Home equity lines of credit | Nonperforming Financial Instruments [Member]
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	26
2022	29	13
2021	0	15
2020	0	0
Prior	416	465
Revolving Loans	0	0
Total	445	519
Residential real estate - Home equity lines of credit | Performing Financial Instruments [Member]
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	101	19
2022	19	14
2021	131	111
2020	110	51
Prior	3,359	3,302
Revolving Loans	139,577	138,455
Total	143,297	141,952
Consumer - Direct
Financing Receivable Recorded Investment [Line Items]
2024	877	3,552
2023	3,249	3,829
2022	3,373	2,203
2021	1,930	1,417
2020	1,253	974
Prior	11,618	11,484
Revolving Loans	351	366
Total	22,651	23,825
Gross write-offs, 2024	0	11
Gross write-offs, 2023	0	38
Gross write-offs, 2022	12	22
Gross write-offs, 2021	0	51
Gross write-offs, 2020	2	9
Gross write-offs, Prior	40	100
Gross write-offs, Revolving Loans	0	0
Gross write-offs	54	231
Consumer - Direct | Nonperforming Financial Instruments [Member]
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	5	17
2022	7
2021	18	65
2020	66
Prior	42	53
Revolving Loans	0	0
Total	138	135
Consumer - Direct | Performing Financial Instruments [Member]
Financing Receivable Recorded Investment [Line Items]
2024	877	3,552
2023	3,244	3,812
2022	3,366	2,203
2021	1,912	1,352
2020	1,187	974
Prior	11,576	11,431
Revolving Loans	351	366
Total	22,513	23,690
Consumer - Indirect
Financing Receivable Recorded Investment [Line Items]
2024	16,160	74,479
2023	70,615	71,813
2022	66,136	32,666
2021	30,190	21,248
2020	19,306	11,421
Prior	30,560	23,259
Revolving Loans	0	0
Total	232,967	234,886
Gross write-offs, 2024	10	33
Gross write-offs, 2023	11	138
Gross write-offs, 2022	41	71
Gross write-offs, 2021	106	35
Gross write-offs, 2020	77	23
Gross write-offs, Prior	119	232
Gross write-offs, Revolving Loans	0	0
Gross write-offs	364	532
Consumer - Indirect | Nonperforming Financial Instruments [Member]
Financing Receivable Recorded Investment [Line Items]
2024	0	54
2023	21	108
2022	118	138
2021	107	85
2020	44	26
Prior	63	36
Revolving Loans	0	0
Total	353	447
Consumer - Indirect | Performing Financial Instruments [Member]
Financing Receivable Recorded Investment [Line Items]
2024	16,160	74,425
2023	70,594	71,705
2022	66,018	32,528
2021	30,083	21,163
2020	19,262	11,395
Prior	30,497	23,223
Revolving Loans	0	0
Total	232,614	234,439
Consumer - Other
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	1	60
2021	60	103
2020	101	82
Prior	328	283
Revolving Loans	8,802	8,636
Total	9,292	9,164
Gross write-offs, 2024	0	0
Gross write-offs, 2023	0	0
Gross write-offs, 2022	0	0
Gross write-offs, 2021	0	0
Gross write-offs, 2020	0	0
Gross write-offs, Prior	45	20
Gross write-offs, Revolving Loans	0	149
Gross write-offs	45	169
Consumer - Other | Nonperforming Financial Instruments [Member]
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	0	0
2021	0	0
2020	0	0
Prior	4	5
Revolving Loans	0	0
Total	4	5
Consumer - Other | Performing Financial Instruments [Member]
Financing Receivable Recorded Investment [Line Items]
2024	0	0
2023	0	0
2022	1	60
2021	60	103
2020	101	82
Prior	324	278
Revolving Loans	8,802	8,636
Total	$ 9,288	$ 9,159

Credit Quality Indicators (De_5

Credit Quality Indicators (Details 3)	3 Months Ended
	Mar. 31, 2024
Home equity lines of credit
Financing Receivable Recorded Investment [Line Items]
Methodology	Cohort
Loss Drivers	Credit Loss History
Residential real estate -1-4 family | 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 -1-4 family | 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 - Owner occupied | Commercial real estate, multifamily
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate - Owner occupied | Commercial real estate, Owner occupied
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate - Owner occupied | Commercial real estate, Non-owner occupied
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate - Owner occupied | Commercial real estate, Farmland
Financing Receivable Recorded Investment [Line Items]
Methodology	PD/LGD
Loss Drivers	Credit Loss History
Commercial real estate - Owner occupied | 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 5) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	$ 33,159	$ 34,440	$ 36,011	$ 26,978
PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	34,096
ACL Balance	780
Commercial real estate - Owner occupied
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	17,481	18,150	19,819	14,840
Commercial real estate - Owner occupied | Commercial real estate, Owner occupied | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	386
ACL Balance	17
Commercial real estate - Owner occupied | Commercial real estate, Non-owner occupied | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	30,441
ACL Balance	618
Commercial real estate - Owner occupied | Commercial real estate, Farmland | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	7
ACL Balance	0
Commercial
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	4,543	5,087	5,230	4,186
Commercial | Commercial, Commercial and industrial | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	1,960
ACL Balance	132
Commercial | Commercial, Agricultural | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	117
ACL Balance	7
Residential real estate -1-4 family
Loans And Leases Receivable Disclosure [Line Items]
ACL Balance	6,840	$ 6,916	$ 6,732	$ 4,374
Residential real estate -1-4 family | Residential real estate, 1-4 family residential | PCD Loans
Loans And Leases Receivable Disclosure [Line Items]
Loan balances	1,182
ACL Balance	6
Residential real estate -1-4 family | 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, 2024	Mar. 31, 2023
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	$ 8,357	$ 10,425
Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	1,583	1,432
Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	1,567	1,789
Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	2,793	2,587
Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	1,528	1,456
Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	334	307
Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	432	393
Operating Segments
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	8,357	10,425
Operating Segments | Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	1,583	1,432
Operating Segments | Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	1,567	1,789
Operating Segments | Trust Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	2,793	2,587
Operating Segments | Insurance Agency Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	1,528	1,456
Operating Segments | Retirement Plan Consulting Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	334	307
Operating Segments | Investment Commissions
Disaggregation Of Revenue [Line Items]
Noninterest income	432	393
Operating Segments | Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)	120	2,461
Operating Segments | Trust Segment
Disaggregation Of Revenue [Line Items]
TOTAL NONINTEREST INCOME	3,127	2,894
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	2,793	2,587
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	334	307
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	5,230	7,531
Operating Segments | Bank Segment | Service Charges on Deposit Accounts
Disaggregation Of Revenue [Line Items]
Noninterest income	1,583	1,432
Operating Segments | Bank Segment | Debit Card and EFT Fees
Disaggregation Of Revenue [Line Items]
Noninterest income	1,567	1,789
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	1,528	1,456
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	432	393
Operating Segments | Bank Segment | Other
Disaggregation Of Revenue [Line Items]
Other (outside the scope of ASC 606)	$ 120	$ 2,461

Revenue from Contracts with C_4

Revenue from Contracts with Customers (Details Textual) - ASC 606	Mar. 31, 2024 USD ($)
Revenue From Contract With Customer [Line Items]
Contingent debit card interchange fees	$ 0
Contingent incentive fees	0
Contingent commission	0
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, 2024	Dec. 31, 2023
Financial Assets
Securities available for sale	$ 1,270,149	$ 1,299,701
Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,270,149	1,299,701
U.S. Treasury and U.S. government sponsored entities
Financial Assets
Securities available for sale	119,147	127,955
U.S. Treasury and U.S. government sponsored entities | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	119,147	127,955
State and political subdivisions
Financial Assets
Securities available for sale	517,441	556,169
State and political subdivisions | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	517,441	556,169
Corporate bonds
Financial Assets
Securities available for sale	18,359	18,275
Corporate bonds | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	18,359	18,275
Mortgage-backed securities - residential
Financial Assets
Securities available for sale	513,725	520,386
Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	513,725	520,386
Collateralized mortgage obligations
Financial Assets
Securities available for sale	98,730	73,999
Collateralized mortgage obligations | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	98,730	73,999
Small Business Administration
Financial Assets
Securities available for sale	2,747	2,917
Small Business Administration | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	2,747	2,917
Equity securities at fair value | Fair Value, Measurements, Recurring
Financial Assets
Equity securities	238	226
Interest Rate Lock Commitments | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	61	109
Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Liabilities
Derivative liabilities	12	14
Interest rate swaps | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	$ 4,872	$ 4,191
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Financial Liabilities
Derivative liabilities	$ 4,872	$ 4,191
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Fair value hedge derivative | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	$ 234
Financial Liabilities
Derivative liabilities		$ 836
Loans held for sale | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	1,854	3,711
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	0	0
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	238	226
Fair Value, Inputs, Level 1 [Member] | Interest Rate Lock Commitments | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Fair Value, Inputs, Level 1 [Member] | Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Liabilities
Derivative liabilities	0	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] | Fair value hedge derivative | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0
Financial Liabilities
Derivative liabilities		0
Fair Value, Inputs, Level 1 [Member] | Loans held for sale | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,268,809	1,298,361
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	119,147	127,955
Fair Value, Inputs, Level 2 [Member] | State and political subdivisions | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	517,441	556,169
Fair Value, Inputs, Level 2 [Member] | Corporate bonds | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	17,019	16,935
Fair Value, Inputs, Level 2 [Member] | Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	513,725	520,386
Fair Value, Inputs, Level 2 [Member] | Collateralized mortgage obligations | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	98,730	73,999
Fair Value, Inputs, Level 2 [Member] | Small Business Administration | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	2,747	2,917
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] | Interest Rate Lock Commitments | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	61	109
Fair Value, Inputs, Level 2 [Member] | Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Liabilities
Derivative liabilities	12	14
Fair Value, Inputs, Level 2 [Member] | Interest rate swaps | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	4,872	4,191
Financial Liabilities
Derivative liabilities	4,872	4,191
Fair Value, Inputs, Level 2 [Member] | Fair value hedge derivative | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	234
Financial Liabilities
Derivative liabilities		836
Fair Value, Inputs, Level 2 [Member] | Loans held for sale | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	1,854	3,711
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring
Financial Assets
Total investment securities	1,340	1,340
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	1,340	1,340
Fair Value, Inputs, Level 3 [Member] | Mortgage-backed securities - residential | Fair Value, Measurements, Recurring
Financial Assets
Securities available for sale	0	0
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] | Interest Rate Lock Commitments | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0	0
Fair Value, Inputs, Level 3 [Member] | Mortgage banking derivative - asset | Fair Value, Measurements, Recurring
Financial Liabilities
Derivative liabilities	0	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] | Fair value hedge derivative | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	0
Financial Liabilities
Derivative liabilities		0
Fair Value, Inputs, Level 3 [Member] | Loans held for sale | Fair Value, Measurements, Recurring
Financial Assets
Derivative Assets	$ 0	$ 0

Fair Value (Details Textual)

Fair Value (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
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
Securities fair value less than amortized cost	$ 0

Fair Value (Details 1)

Fair Value (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Reconciliation for all assets measured at fair value on a recurring basis using significant unobservable inputs
Beginning Balance	$ 1,340	$ 1
Transfers between levels	0	0
Acquired and/or purchased	0	1,615
Discount accretion (premium amortization)	13	0
Repayments, calls and maturities	0	0
Changes in unrealized gains (losses)	$ (13)	$ 0
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax
Ending Balance	$ 1,340	$ 1,616

Fair Value (Details 2)

Fair Value (Details 2) - Fair Value, Nonrecurring - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Commercial and industrial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	$ 267	$ 267
Mortgage servicing rights
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment		210
Commercial real estate, Non-owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment		838
1-4 family residential
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	1,547	1,547
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	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage servicing rights
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 real estate, Non-owner occupied
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) | 1-4 family residential
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	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	0
Significant Other Observable Inputs (Level 2) | Mortgage servicing rights
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment		0
Significant Other Observable Inputs (Level 2) | Commercial real estate, Non-owner occupied
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment		0
Significant Other Observable Inputs (Level 2) | 1-4 family residential
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	0	0
Significant Unobservable Inputs (Level 3) | Commercial and industrial
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	267	267
Significant Unobservable Inputs (Level 3) | Mortgage servicing rights
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment		210
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		838
Significant Unobservable Inputs (Level 3) | 1-4 family residential
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Recorded Investment	$ 1,547	$ 1,547

Fair Value (Details 3)

Fair Value (Details 3) - Fair Value, Nonrecurring $ in Thousands	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Sales Comparison Valuation | Residential Real Estate
Fair value measurements for financial instruments
Recorded Investment	$ 1,547	$ 1,547
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	(0.0539)	(0.0539)
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	0.0211	(0.0211)
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	(0.0267)	(0.0267)
Sales Comparison Valuation | Commercial
Fair value measurements for financial instruments
Recorded Investment	$ 267	$ 267
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	0.2377	0.6438
Income approach | Commercial real estate - Owner occupied
Fair value measurements for financial instruments
Recorded Investment		$ 838
Income approach | Commercial real estate - Owner occupied | Minimum | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent		(0.4965)
Income approach | Commercial real estate - Owner occupied | Maximum | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent		0.4677
Income approach | Commercial real estate - Owner occupied | Weighted Average | Measurement Input, Comparability Adjustment
Fair value measurements for financial instruments
Adjustment for differences between earning multiplier and comparable sales, Percent		(0.1663)

Fair Value (Details 4)

Fair Value (Details 4) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financial assets
Cash and cash equivalents, Carrying Amount	$ 148,630	$ 103,658
Regulatory stock, Carrying Amount	19,118	20,197
Loans, net, Carrying Amount	3,148,159	3,163,687
Financial liabilities
Deposits, Carrying Amount	4,198,125	4,177,386
Short-term borrowings	345,000	355,000
Long-term borrowings	88,777	88,663
Fair Value, Measurements, Recurring
Financial assets
Cash and cash equivalents, Fair Value	148,630	103,658
Loans, net, Fair Value	2,989,532	3,015,732
Financial liabilities
Deposits, Fair Value	4,193,146	4,171,601
Short-term borrowings, Fair Value	345,000	355,000
Long-term borrowings, Fair Value	72,475	70,893
Fair Value, Measurements, Recurring | Level 1
Financial assets
Cash and cash equivalents, Fair Value	22,965	28,896
Loans, net, Fair Value	0	0
Financial liabilities
Deposits, Fair Value	3,458,114	3,452,104
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	125,665	74,762
Loans, net, Fair Value	0	0
Financial liabilities
Deposits, Fair Value	735,032	719,497
Short-term borrowings, Fair Value	345,000	355,000
Long-term borrowings, Fair Value	72,475	70,893
Fair Value, Measurements, Recurring | Level 3
Financial assets
Cash and cash equivalents, Fair Value	0	0
Loans, net, Fair Value	2,989,532	3,015,732
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, 2024	Mar. 31, 2023	Sep. 30, 2023	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill associated with the Company's purchases and other past acquisitions	$ 167,446			$ 167,446
Goodwill impairment			$ 0
Aggregate amortization expense	$ 688	$ 909

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Acquired intangible assets
Gross Carrying Amount	$ 40,908	$ 40,908
Accumulated Amortization	(18,755)	(18,066)
Customer Relationships
Acquired intangible assets
Gross Carrying Amount	7,210	7,210
Accumulated Amortization	(6,987)	(6,953)
Non-compete contracts
Acquired intangible assets
Gross Carrying Amount	457	457
Accumulated Amortization	(416)	(413)
Trade Name
Acquired intangible assets
Gross Carrying Amount	1,126	1,126
Accumulated Amortization	(447)	(440)
Core Deposits
Acquired intangible assets
Gross Carrying Amount	32,115	32,115
Accumulated Amortization	$ (10,905)	$ (10,260)

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Details 1) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2024 (9 months)	$ 1,888
2025	2,451
2026	2,355
2027	2,242
2028	2,231
Thereafter	10,986
Total	$ 22,153	$ 22,842

Leases (Details Textual)

Leases (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Jan. 01, 2023
Lessee Lease Description [Line Items]
Operating leases options to extend [true false]	true
Operating leases options to terminate the lease	of 2024
Operating lease, description	The Company has operating leases for branch office locations, vehicles, land and certain office equipment such as printers and copiers. The leases have remaining lease terms of up to 17.3 years, some of which include options to extend the lease for up to 15 years and some of which include options to terminate the lease in June of 2024.
Operating lease, right-of-use asset	$ 9,000		$ 8,800	$ 1,300
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets		Other Assets	Other Assets
Operating lease liability	$ 9,276		$ 9,000	$ 1,300
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities		Other liabilities	Other liabilities
Operating lease, expense	$ 331	$ 355
Weighted average remaining lease term	10 years 6 months 7 days
Weighted-average discount rate		3.04%
Maximum
Lessee Lease Description [Line Items]
Operating leases remaining lease terms	17 years 3 months 18 days
Operating leases options to extend	15 years

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Jan. 01, 2023
Maturities of Operating Lease Liabilities
2024 (9 months)	$ 963
2025	1,210
2026	1,092
2027	1,016
2028	1,035
Thereafter	5,688
Total Payments	11,004
Less: lease liability expense	(1,728)
Total	$ 9,276	$ 9,000	$ 1,300

Derivative Financial Instrume_3

Derivative Financial Instruments (Details Textual) - Interest rate swaps - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Derivative [Line Items]
Derivative notional amount	$ 62,900,000		$ 63,900,000
Fair value, other assets	(4,900,000)		(4,200,000)
Fair value, other liabilities	4,900,000		4,200,000
Net Gain or Loss recognized in earnings	0	$ 0
Fair Value Hedge
Derivative [Line Items]
Derivative notional amount	100,000,000		100,000,000
Fair value, other assets	(234,000)		(836,000)
Fair Value Hedge | Other Liabilities
Derivative [Line Items]
Fair value, other assets	(75,000)		(1,300,000)
Fair Value Hedge | Other Assets
Derivative [Line Items]
Fair value, other assets	$ (159,000)		$ (425,000)

Derivative Financial Instrume_4

Derivative Financial Instruments (Details) - Interest rate swaps - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Derivative [Line Items]
Notional amount fair value hedge	$ 62,900	$ 63,900
Fair Value Hedge
Derivative [Line Items]
Notional amount fair value hedge	$ 100,000	$ 100,000
Fixed pay rates	4.35%	4.35%
Variable SOFR receive rates	5.34%	5.38%
Remaining maturity (in years)	2 years 3 months 18 days	2 years 7 months 6 days
Fair value	$ 234	$ (836)

Derivative Financial Instrume_5

Derivative Financial Instruments (Detail 1) - Not Designated as Hedging Instrument - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Forward sales contracts
Derivative [Line Items]
Net Gain or Loss recognized in earnings	$ 2	$ (87)
Interest Rate Lock Commitments
Derivative [Line Items]
Net Gain or Loss recognized in earnings	$ (47)	$ 109

Derivative Financial Instrume_6

Derivative Financial Instruments (Detail 2) - Mortgage Banking - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Other Assets
Derivative [Line Items]
Derivative liability, notional amount	$ 6,177	$ 7,400
Derivative liability, fair value	65	109
Forward sales contracts | Other Assets
Derivative [Line Items]
Derivative liability, notional amount	215	0
Derivative liability, fair value	4	0
Forward sales contracts | Other Liabilities
Derivative [Line Items]
Derivative liability, notional amount	5,250	3,300
Derivative liability, fair value	(12)	(14)
Interest Rate Lock Commitments | Other Assets
Derivative [Line Items]
Derivative liability, notional amount	5,962	7,400
Derivative liability, fair value	$ 61	$ 109

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Basic EPS
Net income	$ 11,240	$ 7,075
Weighted average shares outstanding	37,278,214	37,823,628
Basic earnings per share	$ 0.3	$ 0.19
Diluted EPS
Net income	$ 11,240	$ 7,075
Weighted average shares outstanding	37,278,214	37,823,628
Dilutive effect of restricted stock awards	201,038	109,571
Weighted average shares for diluted earnings per share	37,479,252	37,933,199
Diluted earnings per share	$ 0.3	$ 0.19

Earnings Per Share (Details Tex

Earnings Per Share (Details Textual) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Restricted Stock Awards
Earnings Per Share Basic [Line Items]
Anti-dilutive securities excluded from computation of earnings per share	125,918	152,402

Stock Based Compensation (Detai

Stock Based Compensation (Details Textual) - 2022 Incentive Plan - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Apr. 30, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares vested	91,995
Number of shares vested, weighted average fair value	$ 13.8
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	609,289
Stock based compensation expense	$ 662	$ 615
Unrecognized compensation expense	$ 3,800
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	26,317	30,688
Number of shares vested	25,803	12,740
Number of shares vested, weighted average fair value	$ 13.82	$ 14.03
Performance Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share awards granted under equity incentive plan	99,253	102,750
Number of shares vested	66,192	30,635
Number of shares vested, weighted average fair value	$ 13.79	$ 14.35

Stock Based Compensation (Det_2

Stock Based Compensation (Details) - 2022 Incentive Plan - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vested, Maximum Awarded Units	(91,995)
Vested, Weighted Average Grant Date Fair Value	$ 13.8
Time Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance - non-vested shares, Maximum Awarded Unit	253,776	193,015
Granted, Maximum Awarded Units	26,317	30,688
Vested, Maximum Awarded Units	(25,803)	(12,740)
Forfeited, Maximum Awarded Units	(11,167)	(1,541)
Ending balance - non-vested shares, Maximum Awarded Unit	243,123	209,422
Beginning balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 14.97	$ 16.69
Granted, Weighted Average Grant Date Fair Value	13.81	14.21
Vested, Weighted Average Grant Date Fair Value	13.82	14.03
Forfeited, Weighted Average Grant Date Fair Value	17.24	17.64
Ending balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 14.59	$ 16.34
Performance Based Restricted Stock Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance - non-vested shares, Maximum Awarded Unit	209,484	137,369
Granted, Maximum Awarded Units	99,253	102,750
Vested, Maximum Awarded Units	(66,192)	(30,635)
Forfeited, Maximum Awarded Units	(19,625)	0
Ending balance - non-vested shares, Maximum Awarded Unit	222,920	209,484
Beginning balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 15.01	$ 15.85
Granted, Weighted Average Grant Date Fair Value	13.81	14.16
Vested, Weighted Average Grant Date Fair Value	13.79	14.35
Forfeited, Weighted Average Grant Date Fair Value	15.05	0
Ending balance - non-vested shares, Weighted Average Grant Date Fair Value	$ 14.57	$ 15.01

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	$ 404,415	$ 292,295
Other comprehensive income (loss) before reclassification	(15,149)	33,891
Amounts reclassified from accumulated other comprehensive income (loss)	2,749	(95)
Other comprehensive (loss) income, net of tax	(12,400)	33,796
Balance	397,026	374,642
Net unrealized holding gains (losses) on available for sale securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(171,539)	(210,489)
Other comprehensive income (loss) before reclassification	(15,149)	33,891
Amounts reclassified from accumulated other comprehensive income (loss)	1,686	(95)
Other comprehensive (loss) income, net of tax	(13,463)	33,796
Balance	(185,002)	(176,693)
Reclassification adjustment for (gains) losses realized in income on fair value hedge
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(1,013)	0
Other comprehensive income (loss) before reclassification	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	1,063	0
Other comprehensive (loss) income, net of tax	1,063	0
Balance	50	0
Change in funded status of post-retirement plan
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(2)	(1)
Other comprehensive income (loss) before reclassification	0	0
Amounts reclassified from accumulated other comprehensive income (loss)	0	0
Other comprehensive (loss) income, net of tax	0	0
Balance	(2)	(1)
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(172,554)	(210,490)
Other comprehensive (loss) income, net of tax	(12,400)	33,796
Balance	$ (184,954)	$ (176,694)

Regulatory Capital Matters (Det

Regulatory Capital Matters (Details Textual)	Mar. 31, 2024	Dec. 31, 2023
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	0.06	0.06
Minimum ratio of total capital to risk-weighted assets	0.08	0.08
Minimum leverage ratio	0.04	0.04
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	0.06	0.06
Minimum ratio of total capital to risk-weighted assets	0.08	0.08
Minimum leverage ratio	0.04	0.04

Regulatory Capital Matters (D_2

Regulatory Capital Matters (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Common equity tier 1 capital ratio
Actual, Amount	$ 397,812	$ 392,244
Actual, Ratio	10.88%	10.61%
Requirement for Capital Adequacy Purposes, Amount	$ 164,501	$ 166,303
Requirement for Capital Adequacy Purposes, Ratio	4.50%	4.50%
Total risk based capital ratio
Actual, Amount	$ 525,633	$ 519,684
Actual, Ratio	0.1438	0.1406
Requirement for Capital Adequacy Purposes, Amount	$ 292,447	$ 295,650
Requirement for Capital Adequacy Purposes, Ratio	0.08	0.08
Tier 1 risk based capital ratio
Actual, Amount	$ 415,812	$ 410,244
Actual, Ratio	0.1137	0.111
Requirement for Capital Adequacy Purposes, Amount	$ 219,335	$ 221,737
Requirement for Capital Adequacy Purposes, Ratio	0.06	0.06
Tier 1 leverage ratio
Actual, Amount	$ 415,812	$ 410,244
Actual, Ratio	0.0819	0.0802
Requirement for Capital Adequacy Purposes, Amount	$ 203,024	$ 204,598
Requirement for Capital Adequacy Purposes, Ratio	0.04	0.04
Farmers National Banc Corp
Common equity tier 1 capital ratio
Actual, Amount	$ 424,780	$ 411,304
Actual, Ratio	11.65%	11.15%
Requirement for Capital Adequacy Purposes, Amount	$ 164,134	$ 165,996
Requirement for Capital Adequacy Purposes, Ratio	4.50%	4.50%
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 237,082	$ 239,772
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	6.50%	6.50%
Total risk based capital ratio
Actual, Amount	$ 459,601	$ 447,584
Actual, Ratio	0.126	0.1213
Requirement for Capital Adequacy Purposes, Amount	$ 291,794	$ 295,104
Requirement for Capital Adequacy Purposes, Ratio	0.08	0.08
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 364,742	$ 368,881
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.10	0.10
Tier 1 risk based capital ratio
Actual, Amount	$ 424,780	$ 411,304
Actual, Ratio	0.1165	0.1115
Requirement for Capital Adequacy Purposes, Amount	$ 218,845	$ 221,328
Requirement for Capital Adequacy Purposes, Ratio	0.06	0.06
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 291,794	$ 295,104
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.08	0.08
Tier 1 leverage ratio
Actual, Amount	$ 424,780	$ 411,304
Actual, Ratio	0.0839	0.0807
Requirement for Capital Adequacy Purposes, Amount	$ 202,457	$ 203,989
Requirement for Capital Adequacy Purposes, Ratio	0.04	0.04
To be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$ 253,071	$ 254,986
To be Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.05	0.05

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Goodwill and other intangibles	$ 189,599		$ 190,288
Total assets	5,080,010		5,078,350
Net interest income	31,687	$ 36,610
Provision for credit losses and unfunded loans	(449)	8,599
Service fees, security gains and other noninterest income	8,357	10,425
Noninterest expense	25,428	28,823
Amortization and depreciation expense	1,611	1,899
Income before taxes	13,454	7,714
Income taxes	2,214	639
Net income	11,240	7,075
Eliminations And Others
Segment Reporting Information [Line Items]
Goodwill and other intangibles	(4,263)		(4,263)
Total assets	(2,481)		(2,645)
Net interest income	(1,039)	(955)
Provision for credit losses and unfunded loans	0	0
Service fees, security gains and other noninterest income	(178)	(231)
Noninterest expense	605	645
Amortization and depreciation expense	114	114
Income before taxes	(1,936)	(1,945)
Income taxes	(406)	(479)
Net income	(1,530)	(1,466)
Trust Segment | Operating Segments
Segment Reporting Information [Line Items]
Goodwill and other intangibles	5,668		5,680
Total assets	16,464		15,845
Net interest income	52	57
Provision for credit losses and unfunded loans	0	0
Service fees, security gains and other noninterest income	3,101	2,900
Noninterest expense	1,904	1,643
Amortization and depreciation expense	19	23
Income before taxes	1,230	1,291
Income taxes	259	271
Net income	971	1,020
Bank Segment | Operating Segments
Segment Reporting Information [Line Items]
Goodwill and other intangibles	188,194		188,871
Total assets	5,066,027		$ 5,065,150
Net interest income	32,674	37,508
Provision for credit losses and unfunded loans	(449)	8,599
Service fees, security gains and other noninterest income	5,434	7,756
Noninterest expense	22,919	26,535
Amortization and depreciation expense	1,478	1,762
Income before taxes	14,160	8,368
Income taxes	2,361	847
Net income	$ 11,799	$ 7,521

Short-term borrowings (Details

Short-term borrowings (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Short Term Debt [Line Items]
Short-term borrowings	$ 345,000,000	$ 355,000,000
Short-Term Debt
Short Term Debt [Line Items]
Interest rate on borrowings	4.76%
Short-term borrowings	$ 285,000,000	285,000,000
Securities par value	$ 287,000,000
Short-term Borrowing maturity	2025-01
Domestic Line of Credit
Short Term Debt [Line Items]
Access to line of credit at domestic bank	$ 25,000,000
Unsecured revolving line of credit, outstanding balance	0	0
Revolving Credit Facility | Farmers National Banc Corp | Unsecured Debt
Short Term Debt [Line Items]
Unsecured revolving line of credit, outstanding balance	5,000,000
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	$ 60,000,000	$ 70,000,000
Interest rate on borrowings	5.42%	5.41%

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, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Long-rem advances from FHLB					$ 0	$ 0
Residential mortgage, commercial real estate, and multi-family loans					1,700,000,000	$ 1,600,000,000
Additional borrowing limit					739,900,000
Par value of subordinated debentures less the remaining deferred offering expense					$ 75,000,000
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					7.04%	7.10%
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					7.39%	7.45%
Junior Subordinated Debt Securities | National Bancshares Corporation
Debt Instrument [Line Items]
Maturity date			Jun. 15, 2035
Interest rate, effective percentage					7.29%	7.35%
Junior Subordinated Debt Securities | LIBOR | Cortland Bank
Debt Instrument [Line Items]
Basis spread on variable rate	1.45%
Junior Subordinated Debt Securities | LIBOR | Maple Leaf
Debt Instrument [Line Items]
Basis spread on variable rate		1.70%
Junior Subordinated Debt Securities | LIBOR | National Bancshares Corporation
Debt Instrument [Line Items]
Basis spread on variable rate			1.80%

Long-term borrowings (Details 1

Long-term borrowings (Details 1) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	$ 14,725	$ 14,643
Subordinated Debentures	74,052	74,020
Total long-term borrowings	88,777	88,663
TSEO Statutory Trust I
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	2,533	2,521
Maple Leaf Financial Statutory Trust II
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	7,796	7,740
Cortland Statutory Trust I
Debt Instrument [Line Items]
Total junior subordinated debentures owed to unconsolidated subsidiary trusts	$ 4,396	$ 4,382

Qualified affordable housing _2

Qualified affordable housing project investments (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Investments in Affordable Housing Projects [Abstract]
Qualified affordable housing projects	$ 17,500,000		$ 17,900,000
Total unfunded commitments	11,200,000		$ 12,300,000
Amortization expense	406,000	$ 417,000
Tax credits and other benefits	501,000	542,000
Impairment losses	$ 0	$ 0