Franklin Financial Services (FRAF) 10-Q 12 May 23 2023 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2023	Apr. 30, 2023
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-38884
Entity Registrant Name	FRANKLIN FINANCIAL SERVICES CORPORATION
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	25-1440803
Entity Address, Address Line One	1500 Nitterhouse Drive
Entity Address, City or Town	Chambersburg
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	17201-0819
City Area Code	717
Local Phone Number	264-6116
Title of 12(b) Security	Common stock
Trading Symbol	FRAF
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,381,611
Entity Central Index Key	0000723646
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 17,954	$ 17,883
Short-term interest-earning deposits in other banks	68,609	47,016
Total cash and cash equivalents	86,563	64,899
Long-term interest-earning deposits in other banks	9,477	13,975
Debt securities available for sale, at fair value	457,767	486,836
Equity securities	387	411
Restricted stock	644	644
Loans held for sale		283
Loans	1,077,446	1,051,041
Allowance for credit losses	(14,109)	(14,175)
Net Loans	1,063,337	1,036,866
Premises and equipment, net	29,654	30,026
Right of use asset	5,855	6,010
Bank owned life insurance	22,419	22,311
Goodwill	9,016	9,016
Deferred tax asset, net	13,676	15,630
Other assets	12,490	12,672
Total assets	1,711,285	1,699,579
Deposits
Noninterest-bearing checking	298,008	299,231
Money management, savings, and interest checking	1,130,527	1,194,827
Time	73,575	57,390
Total deposits	1,502,110	1,551,448
Short-term borrowings	50,000
Subordinate notes	19,635	19,623
Lease liability	5,999	6,144
Other liabilities	9,958	8,167
Total liabilities	1,587,702	1,585,382
Commitments and contingent liabilities
Shareholders' equity
Common stock, $1 par value per share,15,000,000 shares authorized with 4,710,972 shares issued and 4,402,675 shares outstanding at March 31, 2023 and 4,710,972 shares issued and 4,390,397 shares outstanding at December 31, 2022	4,711	4,711
Capital stock no par value, 5,000,000 shares authorized with no shares issued and outstanding
Additional paid-in capital	43,356	43,535
Increase of Retained earnings	127,877	125,892
Accumulated other comprehensive loss	(43,996)	(51,287)
Treasury stock, 308,297 shares at March 31, 2023 and 320,575 shares at December 31, 2022, at cost	(8,365)	(8,654)
Total shareholders' equity	123,583	114,197
Total liabilities and shareholders' equity	$ 1,711,285	$ 1,699,579

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Consolidated Balance Sheets [Abstract]
Common Stock, Par Value Per Share	$ 1	$ 1
Common Stock, Shares Authorized	15,000,000	15,000,000
Common Stock, Shares, Issued	4,710,972	4,710,972
Common Stock, Shares, Outstanding	4,402,675	4,390,397
Capital Stock, No Par Value
Capital Stock, Shares Authorized	5,000,000	5,000,000
Capital Stock, Shares, Issued	0	0
Capital Stock, Shares, Outstanding	0	0
Treasury Stock, Shares	308,297	320,575

Consolidated Statements Of Inco

Consolidated Statements Of Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Interest income
Loans, including fees	$ 12,336	$ 9,067
Interest and dividends on investments:
Taxable interest	3,451	1,843
Tax exempt interest	365	525
Dividend income	8	1
Interesting-earnings deposits in other banks	423	98
Total interest income	16,583	11,534
Interest expense
Deposits	3,429	463
Short-term borrowings	51
Subordinate notes	266	263
Total interest expense	3,746	726
Net interest income	12,837	10,808
Provision for credit losses - loans	467
Provision for credit losses - unfunded commitments	62
Net interest income after credit loss expense	12,308	10,808
Noninterest income
Investment and trust services fees	1,834	1,828
Loan service charges	302	116
Gain on sale of loans	73	254
Deposit service charges and fees	583	623
Other service charges and fees	432	412
Debit card income	502	458
Increase in cash surrender value of Bank owned life insurance	108	108
Net (losses) gains on sales of debt securities	(602)
Change in fair value of equity securities	(24)	11
Other	17	74
Total noninterest income	3,225	3,884
Noninterest Expense
Salaries and employee benefits	6,936	6,347
Net occupancy	1,110	974
Marketing and advertising	519	497
Legal and professional	552	515
Data processing	1,060	1,137
Pennsylvania bank shares tax	223	143
FDIC Insurance	182	183
ATM/debit card processing	294	346
Telecommunications	100	92
Nonservice pension	(29)	69
Other	1,072	963
Total noninterest expense	12,019	11,266
Income before federal income taxes	3,514	3,426
Federal income tax expense	222	414
Net income	$ 3,292	$ 3,012
Per share
Basic earnings per share	$ 0.75	$ 0.68
Diluted earnings per share	$ 0.75	$ 0.67

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Consolidated Statements of Comprehensive Income (Loss) [Abstract]
Net income	$ 3,292	$ 3,012
Debt Securities:
Unrealized gain (losses) arising during the period	8,626	(27,718)
Reclassification adjustment for losses included in net income (1)	602
Net unrealized gain/(losses)	9,228	(27,718)
Tax effect	(1,937)	5,821
Net of tax amount	7,291	(21,897)
Total other comprehensive income (loss)	7,291	(21,897)
Total Comprehensive Income (Loss)	$ 10,583	$ (18,885)

Consolidated Statements Of Chan

Consolidated Statements Of Changes In Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member] Impact of Adoption, Adjustment [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Impact of Adoption, Adjustment [Member]	Total
Balance at Dec. 31, 2021	$ 4,711	$ 43,085		$ 116,612	$ (547)	$ (6,796)		$ 157,065
Balance, shares at Dec. 31, 2021	4,441,443
Net income				3,012				3,012
Other comprehensive loss					(21,897)			(21,897)
Cash dividends declared				(1,421)				(1,421)
Acquisition of treasury stock						$ (20)		(20)
Acquisition of treasury stock, shares						(609)
Treasury shares issued under dividend reinvestment plan		78				$ 236		314
Treasury shares issued under dividend reinvestment plan, shares						9,379
Stock Compensation Plans:
Treasury shares issued		(156)				$ 169		13
Treasury shares issued, shares						6,705
Compensation expense		70						70
Balance at Mar. 31, 2022	$ 4,711	43,077		118,203	(22,444)	$ (6,411)		137,136
Balance, shares at Mar. 31, 2022	4,456,918
Balance (Accounting Standards Update 2016-13 [Member]) at Dec. 31, 2022			$ 98				$ 98
Balance at Dec. 31, 2022	$ 4,711	43,535		125,892	(51,287)	(8,654)		$ 114,197
Balance, shares at Dec. 31, 2022	4,390,397							4,390,397
Net income				3,292				$ 3,292
Other comprehensive loss					7,291			7,291
Cash dividends declared				(1,405)				(1,405)
Acquisition of treasury stock						$ (316)		(316)
Acquisition of treasury stock, shares						(10,108)
Treasury shares issued under dividend reinvestment plan		48				$ 229		277
Treasury shares issued under dividend reinvestment plan, shares						8,484
Stock Compensation Plans:
Treasury shares issued		(362)				$ 376		14
Treasury shares issued, shares						13,902
Compensation expense		135						135
Balance at Mar. 31, 2023	$ 4,711	$ 43,356		$ 127,877	$ (43,996)	$ (8,365)		$ 123,583
Balance, shares at Mar. 31, 2023	4,402,675							4,402,675

Consolidated Statements Of Ch_2

Consolidated Statements Of Changes In Shareholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Consolidated Statements Of Changes In Shareholders' Equity [Abstract]
Dividend declared per share	$ 0.32	$ 0.32

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities
Net income	$ 3,292	$ 3,012
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	479	267
Net amortization of loans and investment securities	842	711
Amortization of subordinate debt issuance costs	12	10
Provision for credit losses	529
Change in fair value of equity securities	24	(11)
Realized losses on sales of debt securities	602
Loans originated for sale	(5,007)	(14,086)
Proceeds from sale of loans	5,363	14,025
Gain on sale of loans held for sale	(73)	(254)
Increase in cash surrender value of life insurance	(108)	(108)
Decrease in fair value of derivative	1	(8)
Stock based compensation	135	70
Decrease in other assets	(168)	(581)
Increase in other liabilities	1,794	1,399
Net cash provided by operating activities	7,717	4,446
Cash flows from investing activities
Net decrease (increase) in long-term interest-earning deposits in other banks	4,498	(250)
Proceeds from sales and calls of investment securities available for sale	32,855
Proceeds from maturities and pay-downs of securities available for sale	8,452	1,227
Purchase of investment securities available for sale	(4,325)	(11,525)
Net increase in restricted stock		(12)
Net increase in loans	(26,654)	(1,978)
Capital expenditures	(111)	(4,261)
Net cash provided by (used in) investing activities	14,715	(16,799)
Cash flows from financing activities
Net (decrease) increase in demand deposits, interest-bearing checking, and savings accounts	(65,523)	17,029
Net increase (decrease) in time deposits	16,185	(5,002)
Net increase in short-term borrowings	50,000
Dividends paid	(1,405)	(1,421)
Purchase of Treasury shares	(316)	(20)
Cash received from option exercises	14	13
Treasury shares issued under dividend reinvestment plan	277	314
Net cash (used in) provided by financing activities	(768)	10,913
Increase (decrease) in cash and cash equivalents	21,664	(1,440)
Cash and cash equivalents at the beginning of the period	64,899	175,149
Cash and cash equivalents at the end of the period	86,563	173,709
Cash paid during the year for:
Interest on deposits and other borrowed funds	3,268	475
Noncash Activities
Lease liabilities arising from obtaining right-of-use assets		$ 30

Basis Of Presentation

Basis Of Presentation	3 Months Ended
	Mar. 31, 2023
Basis Of Presentation [Abstract]
Basis Of Presentation	Note 1. Basis of Presentation The consolidated financial statements include the accounts of Franklin Financial Services Corporation (the Corporation), and its wholly owned subsidiaries, Farmers and Merchants Trust Company of Chambersburg (the Bank) and Franklin Future Fund Inc. Farmers and Merchants Trust Company of Chambersburg is a commercial bank that has one wholly owned subsidiary, Franklin Financial Properties Corp. Franklin Financial Properties Corp. holds real estate assets that are leased by the Bank. Franklin Future Fund Inc. is a non-bank investment company. The activities of the non-bank subsidiary are not significant to the consolidated totals. All significant intercompany transactions and account balances have been eliminated. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the consolidated financial position, results of operations, and cash flows as of March 31, 2023, and for all other periods presented have been made. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted. It is suggested that these consolidated financial statements be read in conjunction with the audited consolidated financial statements and notes thereto included in the Corporation’s 2022 Annual Report on Form 10-K. The consolidated results of operations for the three-month period ended March 31, 2023 are not necessarily indicative of the operating results for the full year. Management has evaluated subsequent events for potential recognition and/or disclosure through the date these consolidated financial statements were issued. The consolidated balance sheet at December 31, 2022 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by GAAP for complete consolidated financial statements. For purposes of reporting cash flows, cash and cash equivalents include cash and due from banks, interest-bearing deposits in other banks and cash items with original maturities less than 90 days. Earnings per share are computed based on the weighted average number of shares outstanding during each period end. A reconciliation of the weighted average shares outstanding used to calculate basic earnings per share and diluted earnings per share follows: For the Three Months Ended March 31, (Dollars and shares in thousands, except per share data) 2023 2022 Weighted average shares outstanding (basic) 4,395 4,446 Impact of common stock equivalents 22 24 Weighted average shares outstanding (diluted) 4,417 4,470 Anti-dilutive options excluded from calculation 25 30 Net income $ 3,292 $ 3,012 Basic earnings per share $ 0.75 $ 0.68 Diluted earnings per share $ 0.75 $ 0.67

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2023
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 2. Recent Accounting Pronouncements Recently adopted accounting standards ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Description This standard requires credit losses on most financial assets measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (CECL) model). Under this model, entities will estimate credit losses over the entire contractual term of the instrument (considering estimated prepayments, but not expected extensions or modifications) from the date of initial recognition of that instrument. The ASU replaces the current accounting model for purchased credit impaired loans and debt securities. The allowance for credit losses for purchased financial assets with a more-than insignificant amount of credit deterioration since origination (“PCD assets”), should be determined in a similar manner to other financial assets measured on an amortized cost basis. However, upon initial recognition, the allowance for credit losses is added to the purchase price to determine the initial amortized cost basis. The subsequent accounting for PCD financial assets is the same expected loss model described above. In addition, ASC 326 made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities. Management does not intend to sell or believes that it is more likely than not they will be required to sell. The Corporation adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet (OBS) credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. Effective Date January 1, 2023 Effect on the Consolidated Financial Statements The Corporation adopted the ASU as of January 1, 2023 and recorded a decrease to the allowance for credit loss (ACL) for loans of $ 536 thousand, an increase of $ 412 thousand to the ACL for unfunded commitments, an increase of $ 98 thousand to retained earnings, and a deferred tax liability of $ 26 thousand. The following table illustrates the impact of ASC 326: As Reported Pre-ASC Impact of Under 326 ASC 326 ASC 326 Adoption Adoption (Dollars in thousands) Assets: Loans First liens $ 1,555 $ 459 $ 1,096 Junior liens & lines of credit 727 234 493 Construction 248 343 ( 95 ) Commercial real estate 8,077 7,493 584 Commercial 2,939 4,846 ( 1,907 ) Consumer 93 133 ( 40 ) Unallocated — 667 ( 667 ) Allowance for credit losses on loans $ 13,639 $ 14,175 $ ( 536 ) Liabilities: Allowance for credit losses on OBS credit exposures $ 1,887 $ 1,475 $ 412 ASU 2019-05, Financial Instruments - Credit Losses (Topic 326): Targeted Transition Relief Description This ASU allows entities to irrevocably elect, upon adoption of ASU 2016-13, the fair value option on financial instruments that (1) were previously recorded at amortized cost and (2) are within the scope of ASC 326-20 if the instruments are eligible for the fair value option under ASC 825-10. The fair value option election does not apply to held-to-maturity debt securities. Entities are required to make this election on an instrument-by-instrument basis. ASU 2019-05 has the same effective date as ASU 2016-13. On October 16, 2019, FASB approved its August 2019 proposal to grant certain small public companies a delay in the effective date of ASU 2016-13. For the Corporation, the delay makes the ASU effective January 2023. Since the Corporation currently meets the SEC definition of a small reporting company, the delay will be applied to the Corporation. Early adoption is permitted. Effective Date January 1, 2023 Effect on the Consolidated Financial Statements The Corporation adopted the ASU on January 1, 2023 and did not elect the fair value option on any financial instruments. ASU 2022-02, Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructuring and Vintage Disclosures Description ASU 2022-02 eliminates the accounting guidance for troubled debt restructurings in Accounting Standards Codification ("ASC") 310-40, "Receivables - Troubled Debt Restructurings by Creditors" for entities that have adopted the current expected credit loss model introduced by ASU 2016-13, "Financial Instrucments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments." ASU 2022-02 also required that public business entities disclosure current-period gross charge-offs by year of origination for financing receivables and net investments in leases within the scope of Subtopic 326-20, "Financial Instruments - Credit Losses - Measured at Amortized Cost." Effective Date January 1, 2023 Effect on the Consolidated Financial Statements The Corporation adopted the standard on January 1, 2023 and it decreased the balance of loans individually evaluated by $ 3.0 million, and decreased the balance of performing TDR loans by the same amount. Recently issued but not yet effective accounting standards ASU 2023-01, Leases (Topic 842): Common Control Arrangements Description This ASU requires entities to determine whether a related party arrangement between entities under common control is a lease. If the arrangement is determined to be a lease, an entity must classify and account for the lease on the same basis as an arrangement with a related party (on the basis of legally enforceable terms and conditions). Effective Date January 1, 2024 Effect on the Consolidated Financial Statements The ASU is not expected to have an impact on the Corporation's financial statements. ASU 2023-02, Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proporational Amortization Method Description This ASU permits reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. Effective Date January 1, 2024 Effect on the Consolidated Financial Statements The ASU is not expected to have an impact on the Corporation's financial statements.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Abstract]
Accumulated Other Comprehensive Income (Loss)	Note 3. Accumulated Other Comprehensive Income (Loss) The components of accumulated other comprehensive income (loss), net of income tax effects, included in shareholders' equity are as follows: March 31, December 31, (Dollars in thousands) 2023 2022 Net unrealized losses on debt securities $ ( 52,269 ) $ ( 61,497 ) Tax effect 10,977 12,914 Net of tax amount $ ( 41,292 ) $ ( 48,583 ) Accumulated pension adjustment $ ( 3,423 ) $ ( 3,423 ) Tax effect 719 719 Net of tax amount $ ( 2,704 ) $ ( 2,704 ) Total accumulated other comprehensive (loss) $ ( 43,996 ) $ ( 51,287 )

Investments

Investments	3 Months Ended
	Mar. 31, 2023
Investments [Abstract]
Investments	Note 4. Investments Available for Sale (AFS) Securities The amortized cost and estimated fair value of AFS securities as of March 31, 2023 and December 31, 2022 are as follows : (Dollars in thousands) Gross Gross Amortized unrealized unrealized Fair March 31, 2023 cost gains losses Value U.S. Treasury $ 84,025 $ — $ ( 9,762 ) $ 74,263 Municipal 170,095 — ( 24,590 ) 145,505 Corporate 26,381 — ( 2,382 ) 23,999 Agency mortgage & asset-backed 156,934 68 ( 10,910 ) 146,092 Non-Agency mortgage & asset-backed 72,601 28 ( 4,721 ) 67,908 Total $ 510,036 $ 96 $ ( 52,365 ) $ 457,767 (Dollars in thousands) Gross Gross Amortized unrealized unrealized Fair December 31, 2022 cost gains losses value U.S. Treasury $ 101,980 $ — $ ( 11,723 ) $ 90,257 Municipal 186,007 14 ( 30,566 ) 155,455 Corporate 26,316 — ( 2,077 ) 24,239 Agency mortgage & asset-backed 163,274 19 ( 12,358 ) 150,935 Non-Agency mortgage & asset-backed 70,756 1 ( 4,807 ) 65,950 Total $ 548,333 $ 34 $ ( 61,531 ) $ 486,836 At March 31 , 2023 and December 31, 2022, the fair value of debt securities pledged to secure public funds and trust deposits totaled $ 147.1 million and $ 208.9 million, respectively. The Bank has no investment in a single issuer that exceeds 10 % of shareholders’ equity, except for securities issued by the U.S. Treasury and U.S. government sponsored entities. The amortized cost and estimated fair value of debt securities at March 31, 2023, by contractual maturity are shown below. Actual maturities may differ from contractual maturities because of prepayment or call options embedded in the securities. Securities not due at a single maturity date are presented separately. (Dollars in thousands) Amortized cost Fair value Due in one year or less $ — $ — Due after one year through five years 10,911 9,946 Due after five years through ten years 144,217 127,268 Due after ten years 125,373 106,553 280,501 243,767 Mortgage & asset-backed 229,535 214,000 $ 510,036 $ 457,767 The composition of the net realized gains (losses) on debt securities for the three months ended are as follows: For the Three Months Ended March 31, (Dollars in thousands) 2023 2022 Proceeds $ 32,855 $ — Gross gains realized 12 — Gross losses realized ( 614 ) — Net (losses) gains realized $ ( 602 ) $ — Tax benefit (provision) on net (losses) gains realized $ 126 $ — Impairment : The debt securities portfolio contained 571 securities with $ 448.6 million of temporarily impaired fair value and $ 52.4 million in unrealized losses at March 31, 2023. The total unrealized loss position has decreased $ 9.2 million since year-end 2022 due primarily to a decrease in long-term market interest rates. AFS securities in an unrealized loss position are evaluated for credit impairment at least quarterly. For these securities, the Bank considers: (1) the extent to which the fair value is less than amortized cost; (2) adverse conditions specifically related to the security, industry or geographic area; (3) the payment structure of the debt security and the likelihood of the issuer being able to make payments that increase in the future; (4) failure of the issuer of the security to make scheduled interest or principal payments; and (5) any changes to the rating of the security by a rating agency. In addition, the Bank considers whether it intends to sell these securities or whether it will be forced to sell these securities before the earlier of amortized cost recovery or maturity. The Bank does not have the intent to sell and does not believe it will more likely than not be required to sell any of these securities prior to a recovery of their fair value to amortized cost. The impairment identified on debt securities and subject to evaluation at March 31, 2023, was determined not to be attributable to credit related factors; therefore, the Bank does not have an allowance for credit loss for these investments. During the first quarter of 2023, approximately $ 33 million of securities was sold as part of a portfolio restructuring to take advantage of higher market interest rates. The loss on these sales was $ 602 thousand. The following table reflects impairment in the AFS portfolio, aggregated by investment category, length of time that individual securities have been in a continuous unrealized loss position and the number of securities in each category as of March 31, 2023 and December 31, 2022: March 31, 2023 Less than 12 months 12 months or more Total Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in thousands) Value Losses Count Value Losses Count Value Losses Count U.S. Treasury $ — $ — — $ 74,263 $ ( 9,762 ) 28 $ 74,263 $ ( 9,762 ) 28 Municipal 1,332 ( 171 ) 3 144,173 ( 24,419 ) 173 145,505 ( 24,590 ) 176 Corporate 7,462 ( 576 ) 17 16,537 ( 1,806 ) 34 23,999 ( 2,382 ) 51 Agency mortgage & asset-backed 17,046 ( 479 ) 58 124,043 ( 10,431 ) 192 141,089 ( 10,910 ) 250 Non-Agency mortgage & asset-backed 27,105 ( 1,416 ) 29 36,632 ( 3,305 ) 37 63,737 ( 4,721 ) 66 Total temporarily impaired $ 52,945 $ ( 2,642 ) 107 $ 395,648 $ ( 49,723 ) 464 $ 448,593 $ ( 52,365 ) 571 December 31, 2022 Less than 12 months 12 months or more Total Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in thousands) Value Losses Count Value Losses Count Value Losses Count U.S. Treasury $ 17,598 $ ( 183 ) 3 $ 72,659 $ ( 11,540 ) 28 $ 90,257 $ ( 11,723 ) 31 Municipal 73,644 ( 9,586 ) 90 80,503 ( 20,981 ) 104 154,147 ( 30,566 ) 194 Corporate 12,221 ( 851 ) 25 10,368 ( 1,226 ) 21 22,589 ( 2,077 ) 46 Agency mortgage & asset-backed 55,393 ( 2,747 ) 139 88,953 ( 9,611 ) 113 144,346 ( 12,358 ) 252 Non-Agency mortgage & asset-backed 49,301 ( 3,092 ) 52 14,207 ( 1,715 ) 16 63,508 ( 4,807 ) 68 Total temporarily impaired $ 208,157 $ ( 16,459 ) 309 $ 266,690 $ ( 45,072 ) 282 $ 474,847 $ ( 61,531 ) 591 Equity Securities at Fair Value The Corporation owns one equity investment with a readily determinable fair value. At March 31, 2023 and December 31, 2022, this investment was reported at fair value of $ 387 thousand and $ 411 thousand, respectively, with changes in value reported through income.

Loans

Loans	3 Months Ended
	Mar. 31, 2023
Loans [Abstract]
Loans	Note 5. Loans The Bank reports its loan portfolio based on the primary collateral of the loan. It further classifies these loans by the primary purpose, either consumer or commercial. The Bank’s mortgage loans include long-term loans to individuals and businesses secured by mortgages on the borrower’s real property. Construction loans are made to finance the purchase of land and the construction of residential and commercial buildings thereon and are secured by mortgages on real estate. Commercial loans are made to businesses of various sizes for a variety of purposes including construction, property, plant and equipment, and working capital. Commercial loans also include loans to government municipalities. Commercial lending is concentrated in the Bank’s primary market, but also includes purchased loan participations. Consumer loans are comprised of installment, home equity and unsecured personal lines of credit. Each class of loans involves a different kind of risk. However, risk factors such as changes in interest rates, general economic conditions and changes in collateral values are common across all classes. The risk of each loan class is presented below. Residential Real Estate 1-4 family The largest risk in residential real estate loans to retail customers is the borrower’s inability to repay the loan due to the loss of the primary source of income. The Bank attempts to mitigate this risk through prudent underwriting standards including employment history, current financial condition and credit history. These loans are generally owner occupied and serve as the borrower’s primary residence. The Bank usually holds a first lien position on these properties but may hold a second lien position in some home equity loans or lines of credit. Commercial purpose loans, secured by residential real estate, are usually dependent upon repayment from the rental income or other business purposes. These loans are generally non-owner occupied. In addition to the real estate collateral, these loans may have personal guarantees or UCC filings on other business assets. If a payment default occurs on a 1-4 family residential real estate loan, the collateral serves as a source of repayment, but may be subject to a change in value due to economic conditions. Residential Real Estate Construction This class includes loans to individuals for construction of a primary residence and to contractors and developers to improve real estate and construct residential properties. Construction loans to individuals generally bear the same risk as 1-4 family residential loans. Additional risks may include cost overruns, delays in construction or contractor problems. Loans to contractors and developers are primarily dependent on the sale of improved lots or finished homes for repayment. Risks associated with these loans include the borrower’s character and capacity to complete a development, the effect of economic conditions on the valuation of lots or homes, cost overruns, delays in construction or contractor problems. In addition to real estate collateral, these loans may have personal guarantees or UCC filings on other business assets, depending on the financial strength and experience of the developer. Real estate construction loans are monitored on a regular basis by either an independent third party or the responsible loan officer, depending on the size and complexity of the project. This monitoring process includes, at a minimum, the submission of invoices or AIA documents detailing the cost incurred by the borrower, on-site inspections, and an authorizing signature for disbursement of funds. Commercial Real Estate Commercial real estate loans may be secured by various types of commercial property including retail space, office buildings, warehouses, hotels and motel, manufacturing facilities and, agricultural land. Commercial real estate loans present a higher level of risk than residential real estate loans. Repayment of these loans is normally dependent on cash flow generated by the operation of a business that utilizes the real estate. The successful operation of the business, and therefore repayment ability, may be affected by general economic conditions outside of the control of the operator. On most commercial real estate loans ongoing monitoring of cash flow and other financial performance indictors is completed annually through financial statement analysis. In addition, the value of the collateral may be negatively affected by economic conditions and may be insufficient to repay the loan in the event of default. In the event of foreclosure, commercial real estate may be more difficult to liquidate than residential real estate. Commercial Commercial loans are made for various business purposes to finance equipment, inventory, accounts receivables, and operating liquidity. These loans are generally secured by business assets or equipment, non-real estate collateral and/or personal guarantees. Commercial loans present a higher level of credit risk than other loans because repayment ability is usually dependent on cash-flow from a business operation that can be affected by general economic conditions. On most commercial loans ongoing monitoring of cash flow and other financial performance indicators occur at least annually through financial statement analysis. In the event of a default, collateral for these loans may be more difficult to liquidate, and the valuation of the collateral may decline more quickly than loans secured by other types of collateral. Loans to governmental municipalities are also included in the Commercial class. These loans generally have less risk than Commercial & Industrial (C&I) loans due to the taxing authority of the municipality and its ability to assess fees on services. This class also includes loans made as part of the Paycheck Protection Program (PPP). The PPP is a small business loan program, administered by the Small Business Administration (SBA). The PPP loans are 100 percent guaranteed by the SBA and have a maturity of two years or five years with a fixed interest rate of 1.00 % for the life of the loan. Because the PPP loans are 100 % guaranteed by the SBA, they present no credit risk to the Bank once the SBA guarantee is fulfilled. However, if the SBA does not grant loan forgiveness, the PPP loan would present the same risk factors as any other commercial loan. Consumer These loans are made for a variety of reasons to consumers and include term loans and personal lines-of credit. The loans may be secured or unsecured. Repayment is primarily dependent on the income of the borrower and to a lesser extent the sale of collateral. The underwriting of these loans is based on the consumer’s ability and willingness to repay and is determined by the borrower’s employment history, current financial condition and credit background. Collateral for these loans, if any, usually depreciates quickly and therefore, may not be adequate to repay the loan if it is repossessed. Therefore, the overall health of the economy, including unemployment rates and wages, will have an effect on the credit quality in this loan class. A summary of loans outstanding, by class, at the end of the reporting periods is as follows: March 31, December 31, (Dollars in thousands) 2023 2022 Residential Real Estate 1-4 Family Consumer first liens $ 93,540 $ 82,795 Commercial first lien 62,569 61,702 Total first liens 156,109 144,497 Consumer junior liens and lines of credit 68,765 69,561 Commercial junior liens and lines of credit 4,358 4,127 Total junior liens and lines of credit 73,123 73,688 Total residential real estate 1-4 family 229,232 218,185 Residential real estate - construction Consumer 9,559 13,908 Commercial 9,892 10,485 Total residential real estate construction 19,451 24,393 Commercial real estate 575,516 566,662 Commercial 247,042 235,602 Total commercial 822,558 802,264 Consumer 6,205 6,199 1,077,446 1,051,041 Less: Allowance for credit losses ( 14,109 ) ( 14,175 ) Net Loans $ 1,063,337 $ 1,036,866 Included in the loan balances are the following: Net unamortized deferred loan costs $ 1,887 $ 2,027 Loans pledged as collateral for borrowings and commitments from: FHLB $ 585,601 $ 585,601 Federal Reserve Bank 91,305 92,922 $ 676,906 $ 678,523 Paycheck Protection Program (included in commercial loans) $ 88 $ 179

Loan Quality And Allowance For

Loan Quality And Allowance For Credit Losses	3 Months Ended
	Mar. 31, 2023
Loan Quality And Allowance For Credit Losses [Abstract]
Loan Quality and Allowance for Credit Losses	Note 6. Loan Quality and Allowance for Credit Losses The allowance for credit losses is a valuation account that is deducted from the loans' amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes the collectability of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the allowance balance using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience, derived from peer group data, provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in: lending policy, procedures and practice; economic conditions; nature and volume of loans; experience of lending team; volume of past due loans; quality of the loan review system; concentrations of credit; and other external factors. The allowance for credit losses is measured on a collective (pool) basis when similar risk characteristics exist. The Bank measures the ALC using the following inputs to calculate the quantitative component for the pool:  Segregating loans into homogeneous pools by the FRB Call Code which is primarily a collateral-based and secondarily a purpose-based segmentation.  The average remaining life of each pool is calculated using the weighted average remaining maturity method (WARM). The WARM method produces an estimated remaining balance by pool, by year, until maturity.  Using third party data, the Bank determines a reasonable and supportable economic forecast that it believes is likely to exist for the next 4 quarters.  A historical credit loss rate is calculated for each pool, using the average historical loss, by FRB Call Code, for a peer group of Pennsylvania community banks over the last eight quarters. The historical loss rate is calculated over a historical period the Bank believes best represents a period that will be similar to the next 4 quarters.  The historical peer credit loss rate is applied to each WARM bucket though the initial 4 quarter forecast period.  At the end of the forecast period, the credit loss rate applied to each WARM bucket reverts to the peer group historical loss rate for the respective pool.  Collectively these estimated losses represent the quantitative component of the pooled reserve. This risk factor for each portfolio segment are presented in Note 6 of the accompanying financial statements. Loans that do not share risk characteristics are evaluated on an individual basis. Loans evaluated individually are not included in the pool evaluation. When management determines that foreclosure is probable or when the borrower is experiencing financial difficulty at the reporting date and repayment is expected to be provided substantially through the sale of the collateral, the expected credit losses are based on the fair value of the collateral at the reporting date, adjusted for any discounts and selling costs as appropriate. Management monitors loan performance on a monthly basis and performs a quarterly evaluation of the adequacy of the Allowance for Credit Loss for loans (ACL). The Bank begins enhanced monitoring of all loans rated 6–OAEM or worse and obtains a new appraisal or asset valuation for any loans placed on nonaccrual and rated 7 - Substandard or worse. Management, at its discretion, may determine that additional adjustments to the appraisal or valuation are required. Valuation adjustments will be made as necessary based on factors, including, but not limited to: the economy, deferred maintenance, industry, type of property/equipment, age of the appraisal, etc. and the knowledge Management has about a particular situation. In addition, the cost to sell or liquidate the collateral is also estimated and deducted from the valuation in order to determine the net realizable value to the Bank. When determining the ACL, certain factors involved in the evaluation are inherently subjective and require material estimates that may be susceptible to significant change, including the amounts and timing of future cash flows. Management monitors the adequacy of the ACL on an ongoing basis and reports its adequacy quarterly to the Board Enterprise Risk Management Committee of the Board of Directors. Management believes the ACL at March 31, 2023 is adequate. Expected credit losses are estimated over the contractual term of the loans, adjusted for expected prepayments when appropriate. The contractual term excludes expected extensions, renewals, and modifications unless either of the following applies: management has a reasonable expectation at the reporting date that a modification will be executed with an individual borrower or the extension or renewal options are included int eh original or modified contract at the reporting date and are not unconditionally cancellable by the Bank. The Bank 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, and current economic trends, among other factors. Management utilizes a risk rating scale ranging from 1-Prime to 9-Loss to evaluate loan quality. This risk rating scale is used primarily for commercial purpose loans. Consumer purpose loans are identified as either performing or nonperforming based on the payment status of the loans. Nonperforming consumer loans are loans that are nonaccrual or 90 days or more past due and still accruing. The Bank uses the following definitions for risk ratings: Pass (1-5 ): are considered pass credits with lower or average risk and are not otherwise classified. OAEM (6) : Loans classified as OAEM 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 Company’s credit position at some future date. Substandard (7) : Loans classified as Substandard are inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful (8) : 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. The following table presents loans by year of origination and internally assigned risk ratings: (Dollars in thousands, except per share) Revolving Revolving Term Loans Loans Loans Amortized Cost Basis by Origination Year Amortized Converted As of March 31 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate 1-4 family: Commercial: Risk rating: Pass (1-5) $ 2,581 $ 9,807 $ 12,658 $ 10,043 $ 3,045 $ 25,496 $ 2,202 $ 975 $ 66,807 OAEM (6) — — — — — — — — — Substandard (7) — — — — — — 120 — 120 Doubtful (8) — — — — — — — — — Total Commercial 2,581 9,807 12,658 10,043 3,045 25,496 2,322 975 66,927 Consumer: Performing 8,073 23,784 16,757 12,274 6,032 31,690 47,025 16,566 162,201 Nonperforming — — — — — 104 — — 104 Total Consumer 8,073 23,784 16,757 12,274 6,032 31,794 47,025 16,566 162,305 Total $ 10,654 $ 33,591 $ 29,415 $ 22,317 $ 9,077 $ 57,290 $ 49,347 $ 17,541 $ 229,232 Residential real estate 1-4 family: Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate construction: Commercial: Risk rating: Pass (1-5) $ 594 $ 2,869 $ 2,316 $ 238 $ 731 $ 3,144 $ — $ — $ 9,892 OAEM (6) — — — — — — — — — Substandard (7) — — — — — — — — — Doubtful (8) — — — — — — — — — Total Commercial 594 2,869 2,316 238 731 3,144 — — 9,892 Consumer: Performing 82 9,477 — — — — — — 9,559 Nonperforming — — — — — — — — — Total Consumer 82 9,477 — — — — — — 9,559 Total $ 676 $ 12,346 $ 2,316 $ 238 $ 731 $ 3,144 $ — $ — $ 19,451 Residential real estate construction: Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate: Risk rating: Pass (1-5) $ 23,385 $ 113,854 $ 98,742 $ 329,898 $ — $ — $ 5,686 $ — $ 571,565 OAEM (6) — — — 1,089 — — — — 1,089 Substandard (7) — — — 2,812 — — 50 — 2,862 Doubtful (8) — — — — — — — — — Total $ 23,385 $ 113,854 $ 98,742 $ 333,799 $ — $ — $ 5,736 $ — $ 575,516 Commercial real estate: Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial: Risk rating: Pass (1-5) $ 15,512 $ 37,608 $ 46,469 $ 102,789 $ — $ — $ 39,646 $ — $ 242,024 OAEM (6) — — — — — — — — — Substandard (7) — 276 — 3,773 — — 969 — 5,018 Doubtful (8) — — — — — — — — — Total $ 15,512 $ 37,884 $ 46,469 $ 106,562 $ — $ — $ 40,615 $ — $ 247,042 Commercial: Current period gross charge-offs $ ( 5 ) $ — $ ( 81 ) $ — $ — $ — $ — $ — $ ( 86 ) Consumer: Performing 2,324 952 534 502 — — 1,893 — 6,205 Nonperforming — — — — — — — — — Total $ 2,324 $ 952 $ 534 $ 502 $ — $ — $ 1,893 $ — $ 6,205 Consumer: Current period gross charge-offs $ ( 13 ) $ — $ ( 6 ) $ — $ — $ — $ ( 15 ) $ — $ ( 34 ) The following table presents the amortized cost basis of loans on nonaccrual status and loans past due over 90 days and still accruing as of March 31, 2023: (Dollars in thousands) Nonaccrual and Loans Past Due Over 90 Days+ Loans Past Due Nonaccrual Nonaccrual Over 90 Days Without ACL With ACL Still Accruing March 31, 2023 Residential Real Estate 1-4 Family First liens $ 120 $ — $ 104 Junior liens and lines of credit — — 2 Total 120 — 106 Residential real estate - construction — — — Commercial real estate — — — Commercial — — — Consumer — — — Total $ 120 $ — $ 106 The following table reports the risk rating for those loans in the portfolio that were assigned an individual risk rating at December 31, 2022: Pass OAEM Substandard Doubtful (Dollars in thousands) (1-5) (6) (7) (8) Total December 31, 2022 Residential Real Estate 1-4 Family First liens $ 144,377 $ — $ 120 $ — $ 144,497 Junior liens and lines of credit 73,688 — — — 73,688 Total 218,065 — 120 — 218,185 Residential real estate - construction 24,393 — — — 24,393 Commercial real estate 562,665 1,095 2,902 — 566,662 Commercial 228,085 2,751 4,766 — 235,602 Consumer 6,199 — — — 6,199 Total $ 1,039,407 $ 3,846 $ 7,788 $ — $ 1,051,041 At March 31, 2023 and December 31, 2022, the Bank had $ 120 thousand of residential properties in the process of foreclosure. The following table presents the aging of payments of the loan portfolio : (Dollars in thousands) Loans Past Due Total Total 30-59 Days 60-89 Days 90 Days+ Past Due Current Loans March 31, 2023 Residential Real Estate 1-4 Family First liens $ 70 $ — $ 224 $ 294 $ 155,815 $ 156,109 Junior liens and lines of credit 184 30 2 216 72,907 73,123 Total 254 30 226 510 228,722 229,232 Residential real estate - construction — — — — 19,451 19,451 Commercial real estate 195 — — 195 575,321 575,516 Commercial 335 10 — 345 246,697 247,042 Consumer 22 31 — 53 6,152 6,205 Total $ 806 $ 71 $ 226 $ 1,103 $ 1,076,343 $ 1,077,446 Total Past Due & Total December 31, 2022 30-59 Days 60-89 Days 90 Days+ Nonaccrual Nonaccrual Current Loans Residential Real Estate 1-4 Family First liens $ 340 $ 177 $ — $ 120 $ 637 $ 143,860 $ 144,497 Junior liens and lines of credit 490 — — — 490 73,198 73,688 Total 830 177 — 120 1,127 217,058 218,185 Residential real estate - construction — — — — — 24,393 24,393 Commercial real estate 649 — — — 649 566,013 566,662 Commercial 681 50 — — 731 234,871 235,602 Consumer 29 5 13 — 47 6,152 6,199 Total $ 2,189 $ 232 $ 13 $ 120 $ 2,421 $ 2,434 $ 1,051,041 The following table presents, by class, the activity in the Allowance for Credit Losses (ACL) for the periods shown: Residential Real Estate 1-4 Family First Junior Liens & Commercial (Dollars in thousands) Liens Lines of Credit Construction Real Estate Commercial Consumer Unallocated Total ALL at December 31, 2022 $ 459 $ 234 $ 343 $ 7,493 $ 4,846 $ 133 $ 667 $ 14,175 Impact of adopting ASU 2016-13 1,096 493 ( 95 ) 584 ( 1,907 ) ( 40 ) ( 667 ) ( 536 ) Charge-offs — — — — ( 86 ) ( 34 ) — ( 120 ) Recoveries 2 — 39 — 67 15 — 123 Provision 67 ( 37 ) ( 97 ) 159 355 20 — 467 ACL at March 31, 2023 $ 1,624 $ 690 $ 190 $ 8,236 $ 3,275 $ 94 $ — $ 14,109 ALL at December 31, 2021 $ 475 $ 252 $ 325 $ 8,168 $ 5,127 $ 130 $ 589 $ 15,066 Charge-offs ( 20 ) — — — ( 1 ) ( 24 ) — ( 45 ) Recoveries 15 1 — — 5 8 — 29 Provision 10 — 4 ( 206 ) 52 11 129 — ALL at March 31, 2022 $ 480 $ 253 $ 329 $ 7,962 $ 5,183 $ 125 $ 718 $ 15,050 The following table presents, by class, loans that were evaluated for the ACL under the specific reserve (individually) and those that were evaluated under the general reserve (collectively) and the amount of the ACL established in each class as of December 31, 2022: Residential Real Estate 1-4 Family First Junior Liens & Commercial (Dollars in thousands) Liens Lines of Credit Construction Real Estate Commercial Consumer Unallocated Total December 31, 2022 Loans evaluated for ALL: Individually $ 619 $ — $ — $ 2,331 $ — $ — $ — $ 2,950 Collectively 143,878 73,688 24,393 564,331 235,602 6,199 — 1,048,091 Total $ 144,497 $ 73,688 $ 24,393 $ 566,662 $ 235,602 $ 6,199 $ — $ 1,051,041 ALL established for loans evaluated: Individually $ — $ — $ — $ — $ — $ — $ — $ — Collectively 459 234 343 7,493 4,846 133 667 14,175 ALL at December 31, 2022 $ 459 $ 234 $ 343 $ 7,493 $ 4,846 $ 133 $ 667 $ 14,175 At March 31, 2023, there were no loans evaluated individually for the ACL. On January 1, 2023, The Bank adopted ASU 2022-02, “Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures” (“ASU 2022-02”), which eliminated the accounting guidance for troubled debt restructurings (“TDRs”) while enhancing disclosure requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. Modifications to borrowers experiencing financial difficulty may include interest rate reductions, principal or interest forgiveness, forbearances, term extensions, and other actions intended to minimize economic loss and to avoid foreclosure or repossession of collateral. As of March 31, 2023, the Bank did not have any loans made to borrowers experiencing financial difficulties and there were no loans modifications made to borrowers experiencing financial difficulties during the first quarter of 2023. Prior to the adoption of ASU 2022-02, certain modified loans were reported as TDRs and impaired. The following table presents impaired loans as of December 31, 2022. Impaired Loans With No Allowance With Allowance (Dollars in thousands) Unpaid Unpaid Recorded Principal Recorded Principal Related December 31, 2022 Investment Balance Investment Balance Allowance Residential Real Estate 1-4 Family First liens $ 619 $ 619 $ — $ — $ — Junior liens and lines of credit — — — — — Total 619 619 — — — Residential real estate - construction — — — — — Commercial real estate 2,331 2,331 — — — Commercial — — — — — Total $ 2,950 $ 2,950 $ — $ — $ — The following table presents TDR loans as of December 31, 2022: Troubled Debt Restructurings Within the Last 12 Months That Have Defaulted (Dollars in thousands) Troubled Debt Restructurings On Modified Terms Number of Recorded Number of Recorded Contracts Investment Performing* Nonperforming* Contracts Investment December 31, 2022 Residential real estate - construction — $ — $ — $ — — $ — Residential real estate 5 619 619 — — — Commercial real estate - owner occupied 3 783 783 — — — Commercial real estate - farm land 3 1,466 1,466 — — — Commercial real estate - construction and land development — — — — — — Commercial real estate - other 1 82 82 — — — Total 12 $ 2,950 $ 2,950 $ — — $ — *The performing status is determined by the loans compliance with the modified terms. Nonperforming is considered 90 days or more past due.

Leases

Leases	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Leases	Note 7. Leases The Corporation leases various assets in the course of its operations that are subject to recognition on the balance sheet. The Corporation considers all of its leases to be operating leases and it has no finance leases. The leased assets may include equipment, and buildings and land (collectively real estate). The equipment leases are shorter-term than the real estate leases, and generally have a fixed payment over a defined term without renewal options. Certain equipment leases have purchase options and it was determined the option was not reasonably certain to be exercised. The real estate leases are longer-term and may contain renewal options after the initial term , but none of the real estate leases contain a purchase option. The renewal options on real estate leases were reviewed and if it was determined the option was reasonably certain to be renewed, the option term was considered in the determination of the lease liability. There is only one real estate lease with a variable payment based on an index included in the lease liability. None of the leases contain any restrictive covenants and there are no significant leases that have not yet commenced. The discount rate used to determine the lease liability is based on the Bank’s fully secured borrowing rate from the Federal Home Loan Bank for a term similar to the lease term. Operating lease expense is included in net occupancy expense in the consolidated statements of income. Lease costs: The components of total lease cost were as follows: Three Months Ended March 31, (Dollars in thousands) 2023 2022 Operating lease cost $ 211 $ 173 Short-term lease cost 4 123 Variable lease cost 36 25 Total lease cost $ 251 $ 321 Supplemental Lease Information: Three Months Ended March 31, (Dollars in thousands) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 206 $ 166 Weighted-average remaining lease term (years) 11.8 10.8 Weighted-average discount rate 3.38 % 3.37 % Lease Obligations: Future undiscounted lease payments for operating leases with initial terms of one year or more as of March 31, 2023 are as follows: (Dollars in thousands) 2023 $ 624 2024 804 2025 752 2026 650 2027 507 2027 and beyond 4,084 Undiscounted cash flow 7,421 Imputed Interest ( 1,422 ) Total lease liability $ 5,999

Other Real Estate Owned

Other Real Estate Owned	3 Months Ended
	Mar. 31, 2023
Other Real Estate Owned [Abstract]
Other Real Estate Owned	Note 8. Other Real Estate Owned The Bank had no other real estate owned at March 31, 2023 and December 31, 2022.

Derivatives

Derivatives	3 Months Ended
	Mar. 31, 2023
Derivatives [Abstract]
Derivatives	Note 9. Derivatives The Corporation is exposed to certain risks arising from both its business operations and economic conditions. The Corporation principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Corporation manages economic risks, including interest rate, liquidity, and credit risk, primarily by managing the amount, sources, and duration of its assets and liabilities. The Corporation’s existing credit derivatives result from participations in interest rate swaps provided by external lenders as part of loan participation arrangements. Derivatives not designated as hedges are not speculative and result from a service the Corporation provides to certain lenders which participate in loans. The table below presents the fair value of the Corporation’s derivative financial instruments as well as their classification on the Balance Sheet. Fair Value of Derivative Instruments Derivative Liabilities (Dollars in thousands) March 31, 2023 December 31, 2022 Notional amount Balance Sheet Location Fair Value Notional amount Balance Sheet Location Fair Value Derivatives not designated as hedging instruments Other Contracts $ 6,416 Other Liabilities $ 4 $ 6,465 Other Liabilities $ 3 Total derivatives not designated as hedging instruments $ 4 $ 3 The table below presents the effect of the Corporation’s derivative financial instruments that are not designated as hedging instruments on the Income Statement. Effect of Derivatives as Hedging Instruments on the Income Statement Derivatives Not Designated as Hedging Instruments under Subtopic 815-20 Location of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivatives (Dollars in thousands) Three Months Ended March 31, 2023 March 31, 2022 Other Contracts Other income $ ( 1 ) $ 8 As of March 31, 2023, the fair value of derivatives in a net liability position, which includes accrued interest but excludes any adjustment for nonperformance risk, related to these agreements was $ 4 thousand.

Pension

Pension	3 Months Ended
	Mar. 31, 2023
Pension [Abstract]
Pension	Note 10. Pension The components of pension expense for the periods presented are as follows: Three Months Ended March 31, (Dollars in thousands) 2023 2022 Components of net periodic cost: Service cost $ 54 $ 86 Interest cost 202 168 Expected return on plan assets ( 231 ) ( 249 ) Recognized net actuarial loss — 150 Total pension expense $ 25 $ 155 The service cost component of pension expense is recorded in the salaries and employee benefits line and all other cost components are recorded in the nonservice pension line of the Consolidated Statements of Income.

Fair Value Measurements And Fai

Fair Value Measurements And Fair Values Of Financial Instruments	3 Months Ended
	Mar. 31, 2023
Fair Value Measurements And Fair Values Of Financial Instruments [Abstract]
Fair Value Measurements And Fair Values Of Financial Instruments	Note 11. Fair Value Measurements and Fair Values of Financial Instruments Management uses its best judgment in estimating the fair value of the Corporation’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the Corporation could have realized in a sales transaction on the dates indicated. The estimated fair value amounts have been measured as of their respective period-ends and have not been re-evaluated or updated for purposes of these financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates maybe different than the amounts reported at each year-end. The Corporation uses the exit price notion to measure the fair value of financial instruments. FASB ASC Topic 820, “Financial Instruments”, requires disclosure of the fair value of financial assets and liabilities, including those financial assets and liabilities that are not measured and reported at fair value on a recurring and nonrecurring basis. The Corporation does not report any nonfinancial assets at fair value. FASB ASC Topic 820 establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under FASB ASC Topic 820 are as follows: Level 1 : Valuation is based on unadjusted, quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 : Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market. There may be substantial differences in the assumptions used for securities within the same level. For example, prices for U.S. Agency securities have fewer assumptions and are closer to level 1 valuations than the private label mortgage-backed securities that require more assumptions and are closer to level 3 valuations. Level 3 : Valuation is generated from model-based techniques that use significant assumptions not observable in the market. These unobservable assumptions reflect the Corporation’s assumptions regarding what market participants would assume when pricing a financial instrument. An asset’s or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The following information regarding the fair value of the Corporation’s financial instruments should not be interpreted as an estimate of the fair value of the entire Corporation since a fair value calculation is only provided for a limited portion of the Corporation’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between the Corporation’s disclosures and those of other companies may not be meaningful. The following methods and assumptions were used to estimate the fair values of the Corporation’s financial instruments measured at fair value on a recurring and nonrecurring basis. Equity Securities : Equity securities are valued using quoted market prices from nationally recognized markets (Level 1). Equity securities are measured at fair value on a recurring basis. Investment securities : Fair values of investment securities available-for-sale were primarily measured using information from a third-party pricing service. This service provides pricing information by utilizing evaluated pricing models supported with market data information. Standard inputs include benchmark yields, reported trades, broker/dealer quotes, issuer spreads, two-sided markets, benchmark securities, bids, offers, and reference data from market research publications. Level 2 investment securities are primarily comprised of debt securities issued by states and municipalities, corporations, mortgage-backed securities issued by government agencies, and government-sponsored enterprises. Fair values were estimated primarily by obtaining quoted prices for similar assets in active markets or through the use of pricing models. Investment securities are measured at fair value on a recurring basis. Collateral Dependent Loans : The fair value of collateral dependent loans with specific allocations of the allowance for credit losses is generally based on recent real estate appraisals conducted by an independent, licensed appraiser, less cost to sell. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach (Level 2). If the appraiser makes an adjustment to account for differences between the comparable sales and income data available for similar loans, or if management adjusts the appraised value, then the fair value is considered Level 3. 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. Collateral dependent loans are evaluated on a quarterly basis for additional impairment and adjusted in accordance with the allowance policy. No partial charge-offs on these loans was taken in the first quarter of 2023. Collateral dependent loans are measured at fair value on a nonrecurring basis. Recurring Fair Value Measurements For financial assets and liabilities measured at fair value on a recurring basis, the fair value measurements by level within the fair value hierarchy used at March 31, 2023 and December 31, 2022 are as follows: (Dollars in thousands) Fair Value at March 31, 2023 Asset Description Level 1 Level 2 Level 3 Total Equity securities, at fair value $ 387 $ — $ — $ 387 Available for sale: U.S. Treasury 74,263 — — 74,263 Municipal — 145,505 — 145,505 Corporate — 23,999 — 23,999 Agency mortgage & asset-backed — 146,092 — 146,092 Non-Agency mortgage & asset-backed — 67,908 — 67,908 Total assets $ 74,650 $ 383,504 $ — $ 458,154 (Dollars in thousands) Fair Value at December 31, 2022 Asset Description Level 1 Level 2 Level 3 Total Equity securities, at fair value $ 411 $ — $ — $ 411 Available for sale: U.S. Treasury 90,257 — — 90,257 Municipal — 155,455 — 155,455 Corporate — 24,239 — 24,239 Agency mortgage and asset-backed — 150,935 — 150,935 Non-Agency mortgage and asset-backed — 65,950 — 65,950 Total assets $ 90,668 $ 396,579 $ — $ 487,247 The fair value of derivative liabilities measured at fair value at March 31, 2023 and December 31, 2022 was $ 4 thousand and $ 3 thousand, respectively, and was considered immaterial. Nonrecurring Fair Value Measurements The Corporation did no t record any assets or liabilities at fair value for which measurement of the fair value was made on a nonrecurring basis at March 31, 2023. For financial assets and liabilities measured at fair value on a recurring basis, there were no transfers of financial assets or liabilities between Level 1 and Level 2 during the period ending March 31, 2023. The carrying amounts and estimated fair value of financial instruments not carried at fair value are as follows: March 31, 2023 Carrying Fair (Dollars in thousands) Amount Value Level 1 Level 2 Level 3 Financial assets, carried at cost: Cash and cash equivalents $ 86,563 $ 86,563 $ 86,563 $ — $ — Long-term interest-bearing deposits in other banks 9,477 9,477 9,477 — — Loans held for sale — — — — — Net loans 1,063,337 1,025,387 — — 1,025,387 Accrued interest receivable 5,784 5,784 — — 5,784 Financial liabilities: Deposits $ 1,502,110 $ 1,501,309 $ — $ 1,501,309 $ — Short-term borrowings 50,000 50,000 — 50,000 — Subordinate notes 19,635 18,167 — 18,167 — Accrued interest payable 670 670 — 670 — December 31, 2022 Carrying Fair (Dollars in thousands) Amount Value Level 1 Level 2 Level 3 Financial assets, carried at cost: Cash and cash equivalents $ 64,899 $ 64,899 $ 64,899 $ — $ — Long-term interest-bearing deposits in other banks 13,975 13,975 13,975 — — Loans held for sale 283 287 — 287 — Net loans 1,036,866 986,141 — — 986,141 Accrued interest receivable 6,354 6,354 — — 6,354 Financial liabilities: Deposits $ 1,551,448 $ 1,550,030 $ — $ 1,550,030 $ — Subordinate notes 19,623 17,876 — 17,876 — Accrued interest payable 192 192 — 192 —

Deposits

Deposits	3 Months Ended
	Mar. 31, 2023
Deposits [Abstract]
Deposits	Note 12. Deposits March 31, December 31, Change (Dollars in thousands) 2023 2022 Amount % Noninterest-bearing checking $ 298,008 $ 299,231 $ ( 1,223 ) ( 0.4 ) Interest-bearing checking 461,228 496,533 ( 35,305 ) ( 7.1 ) Money management 544,379 569,585 ( 25,206 ) ( 4.4 ) Savings 124,920 128,709 ( 3,789 ) ( 2.9 ) Total interest-bearing checking and savings 1,130,527 1,194,827 ( 64,300 ) ( 5.4 ) Time deposits 73,575 57,390 16,185 28.2 Total deposits $ 1,502,110 $ 1,551,448 $ ( 49,338 ) ( 3.2 ) Overdrawn deposit accounts reclassified as loans $ 79 $ 103 Time deposits greater than $250,000 at March 31, 2023 and December 31, 2022 were $ 11.7 million and $ 8.8 million, respectively.

Borrowings

Borrowings	3 Months Ended
	Mar. 31, 2023
Borrowings [Abstract]
Borrowings	Note 13. Borrowings At March 31, 2023, the Bank had $ 50.0 million borrowed from the Federal Reserve’s Bank Term Funding Program (BTFP) to temporarily support its liquidity position. This borrowing has a rate of 4.38 % and is due March 22, 2024. At March 31, 2023, the fair value of debt securities pledged for the BTFP was $ 72.0 million. At March 31, 2023, t he Corporation had $ 20.0 million of unsecured subordinated debt notes payable, $ 15.0 million which mature on September 1, 2030 and $ 5.0 million which mature on September 1, 2035. The notes are recorded on the consolidated balance sheet net of remaining debt issuance costs totaling $ 365 thousand at March 31, 2023, which is being amortized on a pro-rata basis, based on the maturity date of the notes, on an effective interest method. The subordinated notes totaling $ 15.0 million have a fixed interest rate of 5.00 % through September 1, 2025, then convert to a variable rate of 90-day Secured Overnight Financing Rate (SOFR) plus 4.93 % for the applicable interest periods through maturity. The subordinated notes totaling $ 5.0 million have a fixed interest rate of 5.25 % through September 1, 2030, then convert to a variable rate of 90-day SOFR plus 4.92 % for the applicable interest periods through maturity. The Corporation may, at its option, redeem the notes, in whole or in part, at any time 5 -years prior to the maturity. The notes 3

Capital Ratios

Capital Ratios	3 Months Ended
	Mar. 31, 2023
Capital Ratios [Abstract]
Capital Ratios	Note 14. Capital Ratios Capital adequacy for the Bank is currently defined by regulatory agencies through the use of several minimum required ratios. The capital ratios to be considered “well capitalized” are: (1) Common Equity Tier 1 (CET1) of 6.5 %, (2) Tier 1 Leverage of 5 %, (3) Tier 1 Risk-Based Capital of 8 %, and (4) Total Risk-Based Capital of 10 %. In addition, a capital conservation buffer of 2.5 % is applicable to all of the capital ratios except for the Tier 1 Leverage ratio. The capital conservation buffer is equal to the lowest value of the three applicable capital ratios less the regulatory minimum for each respective capital measurement. The Bank’s capital conservation buffer at March 31, 2023 was 7.99 % compared to the regulatory buffer of 2.5 %. Compliance with the capital conservation buffer is required in order to avoid limitations to certain capital distributions and is in addition to the minimum required capital requirements. As of March 31, 2023, the Bank was “well capitalized.” In 2019, the Community Bank Leverage Ratio (CBLR) was approved by federal banking agencies as an optional capital measure available to Qualifying Community Banking Organizations (QCBO). If a bank qualifies as a QCBO and maintains a CBLR of 9 % or greater, the bank would be considered “well-capitalized” for regulatory capital purposes and exempt from complying with the risk-based capital rule described above. The CBLR rule took effect January 1, 2020 and banks could opt-in through an election in the first quarter 2020 regulatory filing. The Bank met the criteria of a QCBO but did not opt-in to the CBLR. The consolidated asset limit on small bank holding companies is $ 3.0 billion and a company with assets under that limit is not subject to the consolidated capital rules but may file reports that include capital amounts and ratios. The Corporation has elected to file those reports. The following table summarizes the regulatory capital requirements and results as of March 31, 2023 and December 31, 2022 for the Corporation and the Bank: Regulatory Ratios Adequately Well March 31, December 31, Capitalized Capitalized (Dollars in thousands) 2023 2022 Minimum Minimum Common Equity Tier 1 Risk-based Capital Ratio (1) Franklin Financial Services Corporation 14.24 % 14.22 % N/A N/A Farmers & Merchants Trust Company 14.74 % 14.63 % 4.50 % 6.50 % Tier 1 Risk-based Capital Ratio (2) Franklin Financial Services Corporation 14.24 % 14.22 % N/A N/A Farmers & Merchants Trust Company 14.74 % 14.63 % 6.00 % 8.00 % Total Risk-based Capital Ratio (3) Franklin Financial Services Corporation 17.21 % 17.21 % N/A N/A Farmers & Merchants Trust Company 15.99 % 15.88 % 8.00 % 10.00 % Tier 1 Leverage Ratio (4) Franklin Financial Services Corporation 9.58 % 8.95 % N/A N/A Farmers & Merchants Trust Company 9.92 % 9.21 % 4.00 % 5.00 % (1) Common equity Tier 1 capital / total risk-weighted assets (2) Tier 1 capital / total risk-weighted assets (3) Total risk-based capital / total risk-weighted assets (4) Tier 1 capital / average quarterly assets

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2023
Revenue Recognition [Abstract]
Revenue Recognition	Note 15. Revenue Recognition All of the Corporation’s revenue from contracts with customers within the scope of ASC 606 is recognized in non-interest income as presented in its consolidated statements of income. Revenue generating activities that fall within the scope of ASC 606 are described as follows: Investment and Trust Service Fees – these represent fees from wealth management (assets under management), fees from the management and settlement of estates and commissions from the sale of investment and insurance products.  Asset management fees are generally assessed based on a tiered fee schedule, based on the value of assets under management, and are recognized monthly when the service obligation is completed. Fees recognized were $ 1.6 million for the first quarter of 2023, compared to $ 1.6 million in the first quarter of 2022.  Fees for estate management services are based on the estimated fair value of the estate. These fees are generally recognized monthly over an 18 -month period that Management has determined to represent the average time to fulfill the performance obligations of the contract. Management has the discretion to adjust this time period as needed based upon the nature and complexity of an individual estate. Fees recognized were $ 92 thousand for the first quarter of 2023, compared to $ 173 thousand in the first quarter of 2022.  Commissions from the sale of investment and insurance products are recognized upon the completion of the transaction. Commissions recognized were $ 105 thousand for the first quarter of 2023, compared to $ 31 thousand for the first quarter of 2022. Loan Service Charges – these represent fees on loans for services or charges that occur after the loan has been booked, for example, late payment fees. These also include fees for mortgages settled for third-party mortgage companies. All of these fees are transactional in nature and are recognized upon completion of the transaction which represents the performance obligation. Deposit Service Charges and Fees – these represent fees from deposit customers for transaction based, account maintenance, and overdraft services. Transaction based fees include, but are not limited to, stop payment fees and overdraft fees. These fees are recognized at the time of the transaction when the performance obligation has been fulfilled. Account maintenance fees and account analysis fees are earned over the course of a month, representing the period of the performance obligation, and are recognized monthly. Debit Card Income – this represents interchange fees from cardholder transactions conducted through the card payment network. Cardholders use the debit card to conduct point-of-sale transactions that produce interchange fees. The fees are transaction based and the fee is recognized with the processing of the transaction. These fees are reported net of cardholder rewards. Other Service Charges and Fees – these are comprised primarily of merchant card fees, credit card fees, ATM surcharges and interchange fees and wire transfer fees. Merchant card fees represent fees the Bank earns from a third party for enrolling a customer in the processor’s program. Credit card fees represent a fee earned by the Bank for a successful referral to a card-issuing company. ATM surcharges and interchange fees are the result of Bank customers conducting ATM transactions that generate fee income and are processed through multiple card networks. All of these fees are transaction based and are recognized at the time of the transaction. Gains/Losses on the Sale of Other Real Estate – these are recognized when control of the property transfers to the buyer. Contract Balances A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity’s obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. The Company’s noninterest revenue streams are largely based on transactional activity, or standard month-end revenue accruals such as asset management fees based on month-end market values. Consideration is often received immediately or shortly after the Company satisfies its performance obligation and revenue is recognized. The Company does not typically enter into longer-term revenue contracts with customers, and therefore, does not experience significant contract balances. Contract Acquisition Costs The Corporation expenses all contract acquisition costs as costs are incurred.

Commitments And Contingencies

Commitments And Contingencies	3 Months Ended
	Mar. 31, 2023
Commitments And Contingencies [Abstract]
Commitments And Contingencies	1 Note 16. Commitments and Contingencies In the normal course of business, the Bank is a party to financial instruments that are not reflected in the accompanying financial statements and are commonly referred to as off-balance-sheet instruments. These financial instruments are entered into primarily to meet the financing needs of the Bank’s customers and include commitments to extend credit and standby letters of credit. Those instruments involve, to varying degrees, elements of credit and interest rate risk not recognized in the consolidated balance sheet. The Corporation’s exposure to credit loss in the event of nonperformance by other parties to the financial instruments for commitments to extend credit and standby letters of credit is represented by the contract or notional amount of those instruments. The Bank uses the same credit policies in making commitments and conditional obligations as they do for on-balance-sheet instruments. The Bank had the following outstanding commitments for the periods presented: March 31, December 31, (Dollars in thousands) 2023 2022 Financial instruments whose contract amounts represent credit risk Commercial commitments to extend credit $ 303,262 $ 275,867 Consumer commitments to extend credit (secured) 92,054 93,124 Consumer commitments to extend credit (unsecured) 4,936 5,247 $ 400,252 $ 374,238 Standby letters of credit $ 27,819 $ 30,734 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses with the exception of home equity lines and personal lines of credit and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Bank evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Bank, is based on Management’s credit evaluation of the counterparty. Collateral for most commercial commitments varies but may include accounts receivable, inventory, property, plant, and equipment, and income-producing commercial properties. Collateral for secured consumer commitments consists of liens on residential real estate. Standby letters of credit are instruments issued by the Bank, which guarantee the beneficiary payment by the Bank in the event of default by the Bank’s customer in the nonperformance of an obligation or service. Most standby letters of credit are extended for one-year periods. Generally, the credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. The Bank holds collateral supporting those commitments for which collateral is deemed necessary primarily in the form of certificates of deposit and liens on real estate. Management believes that the proceeds obtained through a liquidation of such collateral would be sufficient to cover the maximum potential amount of future payments required under the corresponding guarantees. On January 1, 2023, the Corporation adopted ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, referred to as the current expected credit loss (CECL) methodology. Upon adoption, $ 412 thousand was added to the allowance for credit losses (ACL) – unfunded commitments. For the first quarter of 2023, a provision for credit losses-unfunded commitments was recorded and added to the ACL. At March 31, 2023, the ACL-unfunded commitments was $ 1.9 million compared to $ 1.5 million at December 31, 2022. The ACL-unfunded commitments is reported in Other Liabilities on the Consolidated Balance Sheet. Most of the Bank’s business activity is with customers located within its primary market and does not involve any significant concentrations of credit to any one entity or industry. Legal Proceedings The nature of the Corporation’s business generates a certain amount of litigation. The Corporation establishes accruals for legal proceedings when information related to the loss contingencies represented by those matters indicates both that a loss is probable, and the amount of the loss can be reasonably estimated. When the Corporation is able to do so, it also determines estimates of possible losses, whether in excess of any accrued liability or where there is no accrued liability. These assessments are based on the analysis of currently available information and are subject to significant judgment and a variety of assumptions and uncertainties. As new information is obtained, the Corporation may change its assessments and, as a result, take or adjust the amounts of its accruals and change its estimates of possible losses or ranges of possible losses. Due to the inherent subjectivity of the assessments and the unpredictability of outcomes of legal proceedings, any amounts that may be accrued or included in estimates of possible losses or ranges of possible losses may not represent the actual loss to the Corporation from any legal proceeding. Its exposure and ultimate losses may be higher, possibly significantly higher, than amounts it may accrue or amounts it may estimate. In management’s opinion, the Corporation does not anticipate, at the present time, that the ultimate aggregate liability, if any, arising out of all litigation to which the Corporation is a party at this time will have a material adverse effect on its financial position. The Corporation cannot now determine, however, whether or not any claim asserted against it will have a material adverse effect on its results of operations in any future reporting period, which will depend on, among other things, the amount of loss resulting from the claim and the amount of income otherwise reported for the reporting period. Thus, at March 31, 2023, the Corporation is unable to provide an evaluation of the likelihood of an unfavorable outcome or an estimate of the amount or range of potential loss with respect to such other matters and, accordingly, have not yet established any specific accrual for such other matters.

Reclassification

Reclassification	3 Months Ended
	Mar. 31, 2023
Reclassification [Abstract]
Reclassification	Note 17. Reclassification Certain prior period amounts may have been reclassified to conform to the current year presentation. Such reclassifications did not affect prior year net income or shareholders’ equity .

Basis Of Presentation (Policy)

Basis Of Presentation (Policy)	3 Months Ended
	Mar. 31, 2023
Basis Of Presentation [Abstract]
Consolidation	The consolidated financial statements include the accounts of Franklin Financial Services Corporation (the Corporation), and its wholly owned subsidiaries, Farmers and Merchants Trust Company of Chambersburg (the Bank) and Franklin Future Fund Inc. Farmers and Merchants Trust Company of Chambersburg is a commercial bank that has one wholly owned subsidiary, Franklin Financial Properties Corp. Franklin Financial Properties Corp. holds real estate assets that are leased by the Bank. Franklin Future Fund Inc. is a non-bank investment company. The activities of the non-bank subsidiary are not significant to the consolidated totals. All significant intercompany transactions and account balances have been eliminated. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the consolidated financial position, results of operations, and cash flows as of March 31, 2023, and for all other periods presented have been made. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted. It is suggested that these consolidated financial statements be read in conjunction with the audited consolidated financial statements and notes thereto included in the Corporation’s 2022 Annual Report on Form 10-K. The consolidated results of operations for the three-month period ended March 31, 2023 are not necessarily indicative of the operating results for the full year. Management has evaluated subsequent events for potential recognition and/or disclosure through the date these consolidated financial statements were issued. The consolidated balance sheet at December 31, 2022 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by GAAP for complete consolidated financial statements. For purposes of reporting cash flows, cash and cash equivalents include cash and due from banks, interest-bearing deposits in other banks and cash items with original maturities less than 90 days.
Earnings Per Share	Earnings per share are computed based on the weighted average number of shares outstanding during each period end. A reconciliation of the weighted average shares outstanding used to calculate basic earnings per share and diluted earnings per share follows: For the Three Months Ended March 31, (Dollars and shares in thousands, except per share data) 2023 2022 Weighted average shares outstanding (basic) 4,395 4,446 Impact of common stock equivalents 22 24 Weighted average shares outstanding (diluted) 4,417 4,470 Anti-dilutive options excluded from calculation 25 30 Net income $ 3,292 $ 3,012 Basic earnings per share $ 0.75 $ 0.68 Diluted earnings per share $ 0.75 $ 0.67

Basis Of Presentation (Tables)

Basis Of Presentation (Tables)	3 Months Ended
	Mar. 31, 2023
Basis Of Presentation [Abstract]
Schedule Of Earnings Per Share, Basic And Diluted	For the Three Months Ended March 31, (Dollars and shares in thousands, except per share data) 2023 2022 Weighted average shares outstanding (basic) 4,395 4,446 Impact of common stock equivalents 22 24 Weighted average shares outstanding (diluted) 4,417 4,470 Anti-dilutive options excluded from calculation 25 30 Net income $ 3,292 $ 3,012 Basic earnings per share $ 0.75 $ 0.68 Diluted earnings per share $ 0.75 $ 0.67

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Tables)	3 Months Ended
	Mar. 31, 2023
Recent Accounting Pronouncements [Abstract]
Schedule of Impact of ASC 326	Recently adopted accounting standards ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments Description This standard requires credit losses on most financial assets measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (CECL) model). Under this model, entities will estimate credit losses over the entire contractual term of the instrument (considering estimated prepayments, but not expected extensions or modifications) from the date of initial recognition of that instrument. The ASU replaces the current accounting model for purchased credit impaired loans and debt securities. The allowance for credit losses for purchased financial assets with a more-than insignificant amount of credit deterioration since origination (“PCD assets”), should be determined in a similar manner to other financial assets measured on an amortized cost basis. However, upon initial recognition, the allowance for credit losses is added to the purchase price to determine the initial amortized cost basis. The subsequent accounting for PCD financial assets is the same expected loss model described above. In addition, ASC 326 made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities. Management does not intend to sell or believes that it is more likely than not they will be required to sell. The Corporation adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance-sheet (OBS) credit exposures. Results for reporting periods beginning after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. Effective Date January 1, 2023 Effect on the Consolidated Financial Statements The Corporation adopted the ASU as of January 1, 2023 and recorded a decrease to the allowance for credit loss (ACL) for loans of $ 536 thousand, an increase of $ 412 thousand to the ACL for unfunded commitments, an increase of $ 98 thousand to retained earnings, and a deferred tax liability of $ 26 thousand. The following table illustrates the impact of ASC 326: As Reported Pre-ASC Impact of Under 326 ASC 326 ASC 326 Adoption Adoption (Dollars in thousands) Assets: Loans First liens $ 1,555 $ 459 $ 1,096 Junior liens & lines of credit 727 234 493 Construction 248 343 ( 95 ) Commercial real estate 8,077 7,493 584 Commercial 2,939 4,846 ( 1,907 ) Consumer 93 133 ( 40 ) Unallocated — 667 ( 667 ) Allowance for credit losses on loans $ 13,639 $ 14,175 $ ( 536 ) Liabilities: Allowance for credit losses on OBS credit exposures $ 1,887 $ 1,475 $ 412 ASU 2019-05, Financial Instruments - Credit Losses (Topic 326): Targeted Transition Relief Description This ASU allows entities to irrevocably elect, upon adoption of ASU 2016-13, the fair value option on financial instruments that (1) were previously recorded at amortized cost and (2) are within the scope of ASC 326-20 if the instruments are eligible for the fair value option under ASC 825-10. The fair value option election does not apply to held-to-maturity debt securities. Entities are required to make this election on an instrument-by-instrument basis. ASU 2019-05 has the same effective date as ASU 2016-13. On October 16, 2019, FASB approved its August 2019 proposal to grant certain small public companies a delay in the effective date of ASU 2016-13. For the Corporation, the delay makes the ASU effective January 2023. Since the Corporation currently meets the SEC definition of a small reporting company, the delay will be applied to the Corporation. Early adoption is permitted. Effective Date January 1, 2023 Effect on the Consolidated Financial Statements The Corporation adopted the ASU on January 1, 2023 and did not elect the fair value option on any financial instruments. ASU 2022-02, Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructuring and Vintage Disclosures Description ASU 2022-02 eliminates the accounting guidance for troubled debt restructurings in Accounting Standards Codification ("ASC") 310-40, "Receivables - Troubled Debt Restructurings by Creditors" for entities that have adopted the current expected credit loss model introduced by ASU 2016-13, "Financial Instrucments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments." ASU 2022-02 also required that public business entities disclosure current-period gross charge-offs by year of origination for financing receivables and net investments in leases within the scope of Subtopic 326-20, "Financial Instruments - Credit Losses - Measured at Amortized Cost." Effective Date January 1, 2023 Effect on the Consolidated Financial Statements The Corporation adopted the standard on January 1, 2023 and it decreased the balance of loans individually evaluated by $ 3.0 million, and decreased the balance of performing TDR loans by the same amount. Recently issued but not yet effective accounting standards ASU 2023-01, Leases (Topic 842): Common Control Arrangements Description This ASU requires entities to determine whether a related party arrangement between entities under common control is a lease. If the arrangement is determined to be a lease, an entity must classify and account for the lease on the same basis as an arrangement with a related party (on the basis of legally enforceable terms and conditions). Effective Date January 1, 2024 Effect on the Consolidated Financial Statements The ASU is not expected to have an impact on the Corporation's financial statements. ASU 2023-02, Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proporational Amortization Method Description This ASU permits reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. Effective Date January 1, 2024 Effect on the Consolidated Financial Statements The ASU is not expected to have an impact on the Corporation's financial statements.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Abstract]
Schedule Of Accumulated Other Comprehensive Income (Loss)	March 31, December 31, (Dollars in thousands) 2023 2022 Net unrealized losses on debt securities $ ( 52,269 ) $ ( 61,497 ) Tax effect 10,977 12,914 Net of tax amount $ ( 41,292 ) $ ( 48,583 ) Accumulated pension adjustment $ ( 3,423 ) $ ( 3,423 ) Tax effect 719 719 Net of tax amount $ ( 2,704 ) $ ( 2,704 ) Total accumulated other comprehensive (loss) $ ( 43,996 ) $ ( 51,287 )

Investments (Tables)

Investments (Tables)	3 Months Ended
	Mar. 31, 2023
Investments [Abstract]
Unrealized Gain (Loss) On Investments	(Dollars in thousands) Gross Gross Amortized unrealized unrealized Fair March 31, 2023 cost gains losses Value U.S. Treasury $ 84,025 $ — $ ( 9,762 ) $ 74,263 Municipal 170,095 — ( 24,590 ) 145,505 Corporate 26,381 — ( 2,382 ) 23,999 Agency mortgage & asset-backed 156,934 68 ( 10,910 ) 146,092 Non-Agency mortgage & asset-backed 72,601 28 ( 4,721 ) 67,908 Total $ 510,036 $ 96 $ ( 52,365 ) $ 457,767 (Dollars in thousands) Gross Gross Amortized unrealized unrealized Fair December 31, 2022 cost gains losses value U.S. Treasury $ 101,980 $ — $ ( 11,723 ) $ 90,257 Municipal 186,007 14 ( 30,566 ) 155,455 Corporate 26,316 — ( 2,077 ) 24,239 Agency mortgage & asset-backed 163,274 19 ( 12,358 ) 150,935 Non-Agency mortgage & asset-backed 70,756 1 ( 4,807 ) 65,950 Total $ 548,333 $ 34 $ ( 61,531 ) $ 486,836
Amortized Cost And Fair Value Of Debt Securities, By Contractual Maturity	(Dollars in thousands) Amortized cost Fair value Due in one year or less $ — $ — Due after one year through five years 10,911 9,946 Due after five years through ten years 144,217 127,268 Due after ten years 125,373 106,553 280,501 243,767 Mortgage & asset-backed 229,535 214,000 $ 510,036 $ 457,767
Composition Of Net Realized Securities Gains (Losses)	For the Three Months Ended March 31, (Dollars in thousands) 2023 2022 Proceeds $ 32,855 $ — Gross gains realized 12 — Gross losses realized ( 614 ) — Net (losses) gains realized $ ( 602 ) $ — Tax benefit (provision) on net (losses) gains realized $ 126 $ —
Schedule Of Unrealized Loss On Investments	March 31, 2023 Less than 12 months 12 months or more Total Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in thousands) Value Losses Count Value Losses Count Value Losses Count U.S. Treasury $ — $ — — $ 74,263 $ ( 9,762 ) 28 $ 74,263 $ ( 9,762 ) 28 Municipal 1,332 ( 171 ) 3 144,173 ( 24,419 ) 173 145,505 ( 24,590 ) 176 Corporate 7,462 ( 576 ) 17 16,537 ( 1,806 ) 34 23,999 ( 2,382 ) 51 Agency mortgage & asset-backed 17,046 ( 479 ) 58 124,043 ( 10,431 ) 192 141,089 ( 10,910 ) 250 Non-Agency mortgage & asset-backed 27,105 ( 1,416 ) 29 36,632 ( 3,305 ) 37 63,737 ( 4,721 ) 66 Total temporarily impaired $ 52,945 $ ( 2,642 ) 107 $ 395,648 $ ( 49,723 ) 464 $ 448,593 $ ( 52,365 ) 571 December 31, 2022 Less than 12 months 12 months or more Total Fair Unrealized Fair Unrealized Fair Unrealized (Dollars in thousands) Value Losses Count Value Losses Count Value Losses Count U.S. Treasury $ 17,598 $ ( 183 ) 3 $ 72,659 $ ( 11,540 ) 28 $ 90,257 $ ( 11,723 ) 31 Municipal 73,644 ( 9,586 ) 90 80,503 ( 20,981 ) 104 154,147 ( 30,566 ) 194 Corporate 12,221 ( 851 ) 25 10,368 ( 1,226 ) 21 22,589 ( 2,077 ) 46 Agency mortgage & asset-backed 55,393 ( 2,747 ) 139 88,953 ( 9,611 ) 113 144,346 ( 12,358 ) 252 Non-Agency mortgage & asset-backed 49,301 ( 3,092 ) 52 14,207 ( 1,715 ) 16 63,508 ( 4,807 ) 68 Total temporarily impaired $ 208,157 $ ( 16,459 ) 309 $ 266,690 $ ( 45,072 ) 282 $ 474,847 $ ( 61,531 ) 591

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2023
Loans [Abstract]
Schedule Of Loans Outstanding	March 31, December 31, (Dollars in thousands) 2023 2022 Residential Real Estate 1-4 Family Consumer first liens $ 93,540 $ 82,795 Commercial first lien 62,569 61,702 Total first liens 156,109 144,497 Consumer junior liens and lines of credit 68,765 69,561 Commercial junior liens and lines of credit 4,358 4,127 Total junior liens and lines of credit 73,123 73,688 Total residential real estate 1-4 family 229,232 218,185 Residential real estate - construction Consumer 9,559 13,908 Commercial 9,892 10,485 Total residential real estate construction 19,451 24,393 Commercial real estate 575,516 566,662 Commercial 247,042 235,602 Total commercial 822,558 802,264 Consumer 6,205 6,199 1,077,446 1,051,041 Less: Allowance for credit losses ( 14,109 ) ( 14,175 ) Net Loans $ 1,063,337 $ 1,036,866 Included in the loan balances are the following: Net unamortized deferred loan costs $ 1,887 $ 2,027 Loans pledged as collateral for borrowings and commitments from: FHLB $ 585,601 $ 585,601 Federal Reserve Bank 91,305 92,922 $ 676,906 $ 678,523 Paycheck Protection Program (included in commercial loans) $ 88 $ 179

Loan Quality And Allowance Fo_2

Loan Quality And Allowance For Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2023
Loan Quality And Allowance For Credit Losses [Abstract]
Schedule of loans by Year of origination and Internally Assigned Risk Ratings	(Dollars in thousands, except per share) Revolving Revolving Term Loans Loans Loans Amortized Cost Basis by Origination Year Amortized Converted As of March 31 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate 1-4 family: Commercial: Risk rating: Pass (1-5) $ 2,581 $ 9,807 $ 12,658 $ 10,043 $ 3,045 $ 25,496 $ 2,202 $ 975 $ 66,807 OAEM (6) — — — — — — — — — Substandard (7) — — — — — — 120 — 120 Doubtful (8) — — — — — — — — — Total Commercial 2,581 9,807 12,658 10,043 3,045 25,496 2,322 975 66,927 Consumer: Performing 8,073 23,784 16,757 12,274 6,032 31,690 47,025 16,566 162,201 Nonperforming — — — — — 104 — — 104 Total Consumer 8,073 23,784 16,757 12,274 6,032 31,794 47,025 16,566 162,305 Total $ 10,654 $ 33,591 $ 29,415 $ 22,317 $ 9,077 $ 57,290 $ 49,347 $ 17,541 $ 229,232 Residential real estate 1-4 family: Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate construction: Commercial: Risk rating: Pass (1-5) $ 594 $ 2,869 $ 2,316 $ 238 $ 731 $ 3,144 $ — $ — $ 9,892 OAEM (6) — — — — — — — — — Substandard (7) — — — — — — — — — Doubtful (8) — — — — — — — — — Total Commercial 594 2,869 2,316 238 731 3,144 — — 9,892 Consumer: Performing 82 9,477 — — — — — — 9,559 Nonperforming — — — — — — — — — Total Consumer 82 9,477 — — — — — — 9,559 Total $ 676 $ 12,346 $ 2,316 $ 238 $ 731 $ 3,144 $ — $ — $ 19,451 Residential real estate construction: Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate: Risk rating: Pass (1-5) $ 23,385 $ 113,854 $ 98,742 $ 329,898 $ — $ — $ 5,686 $ — $ 571,565 OAEM (6) — — — 1,089 — — — — 1,089 Substandard (7) — — — 2,812 — — 50 — 2,862 Doubtful (8) — — — — — — — — — Total $ 23,385 $ 113,854 $ 98,742 $ 333,799 $ — $ — $ 5,736 $ — $ 575,516 Commercial real estate: Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial: Risk rating: Pass (1-5) $ 15,512 $ 37,608 $ 46,469 $ 102,789 $ — $ — $ 39,646 $ — $ 242,024 OAEM (6) — — — — — — — — — Substandard (7) — 276 — 3,773 — — 969 — 5,018 Doubtful (8) — — — — — — — — — Total $ 15,512 $ 37,884 $ 46,469 $ 106,562 $ — $ — $ 40,615 $ — $ 247,042 Commercial: Current period gross charge-offs $ ( 5 ) $ — $ ( 81 ) $ — $ — $ — $ — $ — $ ( 86 ) Consumer: Performing 2,324 952 534 502 — — 1,893 — 6,205 Nonperforming — — — — — — — — — Total $ 2,324 $ 952 $ 534 $ 502 $ — $ — $ 1,893 $ — $ 6,205 Consumer: Current period gross charge-offs $ ( 13 ) $ — $ ( 6 ) $ — $ — $ — $ ( 15 ) $ — $ ( 34 )
Schedule of nonaccrual loans and loans past due over 90 days and still on accrual by class of loans	(Dollars in thousands) Nonaccrual and Loans Past Due Over 90 Days+ Loans Past Due Nonaccrual Nonaccrual Over 90 Days Without ACL With ACL Still Accruing March 31, 2023 Residential Real Estate 1-4 Family First liens $ 120 $ — $ 104 Junior liens and lines of credit — — 2 Total 120 — 106 Residential real estate - construction — — — Commercial real estate — — — Commercial — — — Consumer — — — Total $ 120 $ — $ 106
Internal Credit Rating For The Loan Portfolio	Pass OAEM Substandard Doubtful (Dollars in thousands) (1-5) (6) (7) (8) Total December 31, 2022 Residential Real Estate 1-4 Family First liens $ 144,377 $ — $ 120 $ — $ 144,497 Junior liens and lines of credit 73,688 — — — 73,688 Total 218,065 — 120 — 218,185 Residential real estate - construction 24,393 — — — 24,393 Commercial real estate 562,665 1,095 2,902 — 566,662 Commercial 228,085 2,751 4,766 — 235,602 Consumer 6,199 — — — 6,199 Total $ 1,039,407 $ 3,846 $ 7,788 $ — $ 1,051,041
Aging Of Payments Of The Loan Portfolio	(Dollars in thousands) Loans Past Due Total Total 30-59 Days 60-89 Days 90 Days+ Past Due Current Loans March 31, 2023 Residential Real Estate 1-4 Family First liens $ 70 $ — $ 224 $ 294 $ 155,815 $ 156,109 Junior liens and lines of credit 184 30 2 216 72,907 73,123 Total 254 30 226 510 228,722 229,232 Residential real estate - construction — — — — 19,451 19,451 Commercial real estate 195 — — 195 575,321 575,516 Commercial 335 10 — 345 246,697 247,042 Consumer 22 31 — 53 6,152 6,205 Total $ 806 $ 71 $ 226 $ 1,103 $ 1,076,343 $ 1,077,446 Total Past Due & Total December 31, 2022 30-59 Days 60-89 Days 90 Days+ Nonaccrual Nonaccrual Current Loans Residential Real Estate 1-4 Family First liens $ 340 $ 177 $ — $ 120 $ 637 $ 143,860 $ 144,497 Junior liens and lines of credit 490 — — — 490 73,198 73,688 Total 830 177 — 120 1,127 217,058 218,185 Residential real estate - construction — — — — — 24,393 24,393 Commercial real estate 649 — — — 649 566,013 566,662 Commercial 681 50 — — 731 234,871 235,602 Consumer 29 5 13 — 47 6,152 6,199 Total $ 2,189 $ 232 $ 13 $ 120 $ 2,421 $ 2,434 $ 1,051,041
Allowance for Credit Losses (ACL), By Loan Segment	Residential Real Estate 1-4 Family First Junior Liens & Commercial (Dollars in thousands) Liens Lines of Credit Construction Real Estate Commercial Consumer Unallocated Total ALL at December 31, 2022 $ 459 $ 234 $ 343 $ 7,493 $ 4,846 $ 133 $ 667 $ 14,175 Impact of adopting ASU 2016-13 1,096 493 ( 95 ) 584 ( 1,907 ) ( 40 ) ( 667 ) ( 536 ) Charge-offs — — — — ( 86 ) ( 34 ) — ( 120 ) Recoveries 2 — 39 — 67 15 — 123 Provision 67 ( 37 ) ( 97 ) 159 355 20 — 467 ACL at March 31, 2023 $ 1,624 $ 690 $ 190 $ 8,236 $ 3,275 $ 94 $ — $ 14,109 ALL at December 31, 2021 $ 475 $ 252 $ 325 $ 8,168 $ 5,127 $ 130 $ 589 $ 15,066 Charge-offs ( 20 ) — — — ( 1 ) ( 24 ) — ( 45 ) Recoveries 15 1 — — 5 8 — 29 Provision 10 — 4 ( 206 ) 52 11 129 — ALL at March 31, 2022 $ 480 $ 253 $ 329 $ 7,962 $ 5,183 $ 125 $ 718 $ 15,050 The following table presents, by class, loans that were evaluated for the ACL under the specific reserve (individually) and those that were evaluated under the general reserve (collectively) and the amount of the ACL established in each class as of December 31, 2022: Residential Real Estate 1-4 Family First Junior Liens & Commercial (Dollars in thousands) Liens Lines of Credit Construction Real Estate Commercial Consumer Unallocated Total December 31, 2022 Loans evaluated for ALL: Individually $ 619 $ — $ — $ 2,331 $ — $ — $ — $ 2,950 Collectively 143,878 73,688 24,393 564,331 235,602 6,199 — 1,048,091 Total $ 144,497 $ 73,688 $ 24,393 $ 566,662 $ 235,602 $ 6,199 $ — $ 1,051,041 ALL established for loans evaluated: Individually $ — $ — $ — $ — $ — $ — $ — $ — Collectively 459 234 343 7,493 4,846 133 667 14,175 ALL at December 31, 2022 $ 459 $ 234 $ 343 $ 7,493 $ 4,846 $ 133 $ 667 $ 14,175
Impaired Financing Receivables	Impaired Loans With No Allowance With Allowance (Dollars in thousands) Unpaid Unpaid Recorded Principal Recorded Principal Related December 31, 2022 Investment Balance Investment Balance Allowance Residential Real Estate 1-4 Family First liens $ 619 $ 619 $ — $ — $ — Junior liens and lines of credit — — — — — Total 619 619 — — — Residential real estate - construction — — — — — Commercial real estate 2,331 2,331 — — — Commercial — — — — — Total $ 2,950 $ 2,950 $ — $ — $ —
Troubled Debt Restructuring Loans	Troubled Debt Restructurings Within the Last 12 Months That Have Defaulted (Dollars in thousands) Troubled Debt Restructurings On Modified Terms Number of Recorded Number of Recorded Contracts Investment Performing* Nonperforming* Contracts Investment December 31, 2022 Residential real estate - construction — $ — $ — $ — — $ — Residential real estate 5 619 619 — — — Commercial real estate - owner occupied 3 783 783 — — — Commercial real estate - farm land 3 1,466 1,466 — — — Commercial real estate - construction and land development — — — — — — Commercial real estate - other 1 82 82 — — — Total 12 $ 2,950 $ 2,950 $ — — $ — *The performing status is determined by the loans compliance with the modified terms. Nonperforming is considered 90 days or more past due.

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Leases [Abstract]
Schedule Of Lease Costs	Three Months Ended March 31, (Dollars in thousands) 2023 2022 Operating lease cost $ 211 $ 173 Short-term lease cost 4 123 Variable lease cost 36 25 Total lease cost $ 251 $ 321
Schedule Of Measurement Of Lease Liabilities	Three Months Ended March 31, (Dollars in thousands) 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 206 $ 166 Weighted-average remaining lease term (years) 11.8 10.8 Weighted-average discount rate 3.38 % 3.37 %
Schedule Of Future Minimum Payments Operating Leases	(Dollars in thousands) 2023 $ 624 2024 804 2025 752 2026 650 2027 507 2027 and beyond 4,084 Undiscounted cash flow 7,421 Imputed Interest ( 1,422 ) Total lease liability $ 5,999

Derivatives (Tables)

Derivatives (Tables)	3 Months Ended
	Mar. 31, 2023
Derivatives [Abstract]
Schedule Of Fair Value Of Derivative Instruments	Fair Value of Derivative Instruments Derivative Liabilities (Dollars in thousands) March 31, 2023 December 31, 2022 Notional amount Balance Sheet Location Fair Value Notional amount Balance Sheet Location Fair Value Derivatives not designated as hedging instruments Other Contracts $ 6,416 Other Liabilities $ 4 $ 6,465 Other Liabilities $ 3 Total derivatives not designated as hedging instruments $ 4 $ 3
Schedule Of Effect Of Derivative Instruments On The Statement Of Income	Effect of Derivatives as Hedging Instruments on the Income Statement Derivatives Not Designated as Hedging Instruments under Subtopic 815-20 Location of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivatives (Dollars in thousands) Three Months Ended March 31, 2023 March 31, 2022 Other Contracts Other income $ ( 1 ) $ 8

Pension (Tables)

Pension (Tables)	3 Months Ended
	Mar. 31, 2023
Pension [Abstract]
Schedule Of Net Periodic Pension Costs	Three Months Ended March 31, (Dollars in thousands) 2023 2022 Components of net periodic cost: Service cost $ 54 $ 86 Interest cost 202 168 Expected return on plan assets ( 231 ) ( 249 ) Recognized net actuarial loss — 150 Total pension expense $ 25 $ 155

Fair Value Measurements And F_2

Fair Value Measurements And Fair Values Of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Measurements And Fair Values Of Financial Instruments [Abstract]
Schedule Of Fair Value, Assets And Liabilities Measured On Recurring Basis	(Dollars in thousands) Fair Value at March 31, 2023 Asset Description Level 1 Level 2 Level 3 Total Equity securities, at fair value $ 387 $ — $ — $ 387 Available for sale: U.S. Treasury 74,263 — — 74,263 Municipal — 145,505 — 145,505 Corporate — 23,999 — 23,999 Agency mortgage & asset-backed — 146,092 — 146,092 Non-Agency mortgage & asset-backed — 67,908 — 67,908 Total assets $ 74,650 $ 383,504 $ — $ 458,154 (Dollars in thousands) Fair Value at December 31, 2022 Asset Description Level 1 Level 2 Level 3 Total Equity securities, at fair value $ 411 $ — $ — $ 411 Available for sale: U.S. Treasury 90,257 — — 90,257 Municipal — 155,455 — 155,455 Corporate — 24,239 — 24,239 Agency mortgage and asset-backed — 150,935 — 150,935 Non-Agency mortgage and asset-backed — 65,950 — 65,950 Total assets $ 90,668 $ 396,579 $ — $ 487,247
Fair Value, By Balance Sheet Grouping	March 31, 2023 Carrying Fair (Dollars in thousands) Amount Value Level 1 Level 2 Level 3 Financial assets, carried at cost: Cash and cash equivalents $ 86,563 $ 86,563 $ 86,563 $ — $ — Long-term interest-bearing deposits in other banks 9,477 9,477 9,477 — — Loans held for sale — — — — — Net loans 1,063,337 1,025,387 — — 1,025,387 Accrued interest receivable 5,784 5,784 — — 5,784 Financial liabilities: Deposits $ 1,502,110 $ 1,501,309 $ — $ 1,501,309 $ — Short-term borrowings 50,000 50,000 — 50,000 — Subordinate notes 19,635 18,167 — 18,167 — Accrued interest payable 670 670 — 670 — December 31, 2022 Carrying Fair (Dollars in thousands) Amount Value Level 1 Level 2 Level 3 Financial assets, carried at cost: Cash and cash equivalents $ 64,899 $ 64,899 $ 64,899 $ — $ — Long-term interest-bearing deposits in other banks 13,975 13,975 13,975 — — Loans held for sale 283 287 — 287 — Net loans 1,036,866 986,141 — — 986,141 Accrued interest receivable 6,354 6,354 — — 6,354 Financial liabilities: Deposits $ 1,551,448 $ 1,550,030 $ — $ 1,550,030 $ — Subordinate notes 19,623 17,876 — 17,876 — Accrued interest payable 192 192 — 192 —

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2023
Deposits [Abstract]
Schedule Of Deposits	March 31, December 31, Change (Dollars in thousands) 2023 2022 Amount % Noninterest-bearing checking $ 298,008 $ 299,231 $ ( 1,223 ) ( 0.4 ) Interest-bearing checking 461,228 496,533 ( 35,305 ) ( 7.1 ) Money management 544,379 569,585 ( 25,206 ) ( 4.4 ) Savings 124,920 128,709 ( 3,789 ) ( 2.9 ) Total interest-bearing checking and savings 1,130,527 1,194,827 ( 64,300 ) ( 5.4 ) Time deposits 73,575 57,390 16,185 28.2 Total deposits $ 1,502,110 $ 1,551,448 $ ( 49,338 ) ( 3.2 ) Overdrawn deposit accounts reclassified as loans $ 79 $ 103

Capital Ratios (Tables)

Capital Ratios (Tables)	3 Months Ended
	Mar. 31, 2023
Capital Ratios [Abstract]
Schedule Of The Total Risk-based, Tier 1 Risk-based And Tier 1 Leverage Requirements	Regulatory Ratios Adequately Well March 31, December 31, Capitalized Capitalized (Dollars in thousands) 2023 2022 Minimum Minimum Common Equity Tier 1 Risk-based Capital Ratio (1) Franklin Financial Services Corporation 14.24 % 14.22 % N/A N/A Farmers & Merchants Trust Company 14.74 % 14.63 % 4.50 % 6.50 % Tier 1 Risk-based Capital Ratio (2) Franklin Financial Services Corporation 14.24 % 14.22 % N/A N/A Farmers & Merchants Trust Company 14.74 % 14.63 % 6.00 % 8.00 % Total Risk-based Capital Ratio (3) Franklin Financial Services Corporation 17.21 % 17.21 % N/A N/A Farmers & Merchants Trust Company 15.99 % 15.88 % 8.00 % 10.00 % Tier 1 Leverage Ratio (4) Franklin Financial Services Corporation 9.58 % 8.95 % N/A N/A Farmers & Merchants Trust Company 9.92 % 9.21 % 4.00 % 5.00 % (1) Common equity Tier 1 capital / total risk-weighted assets (2) Tier 1 capital / total risk-weighted assets (3) Total risk-based capital / total risk-weighted assets (4) Tier 1 capital / average quarterly assets

Commitments And Contingencies (

Commitments And Contingencies (Tables)	3 Months Ended
	Mar. 31, 2023
Commitments And Contingencies [Abstract]
Outstanding Commitments	March 31, December 31, (Dollars in thousands) 2023 2022 Financial instruments whose contract amounts represent credit risk Commercial commitments to extend credit $ 303,262 $ 275,867 Consumer commitments to extend credit (secured) 92,054 93,124 Consumer commitments to extend credit (unsecured) 4,936 5,247 $ 400,252 $ 374,238 Standby letters of credit $ 27,819 $ 30,734

Basis Of Presentation (Details)

Basis Of Presentation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Basis Of Presentation [Abstract]
Weighted average shares outstanding (basic)	4,395	4,446
Impact of common stock equivalents	22	24
Weighted average shares outstanding (diluted)	4,417	4,470
Anti-dilutive options excluded from calculation	25	30
Net income	$ 3,292	$ 3,012
Basic earnings per share	$ 0.75	$ 0.68
Diluted earnings per share	$ 0.75	$ 0.67

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses	$ 14,109		$ 14,175
Allowance for credit losses	14,109		14,175	$ 15,050	$ 15,066
Increase of Retained earnings	127,877		125,892
Loans evaluated for allowance individually			2,950
Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			(536)
Allowance for credit losses			(536)
Increase of Retained earnings		$ 98
Increase of deferred tax liabilities			26
Loans evaluated for allowance individually			3,000
Accounting Standards Update 2016-13 [Member] | Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses	412
First Liens [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			459
First Liens [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			1,096
OBS [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses			1,475
OBS [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses			412
Residential Real Estate [Member] | First Liens [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			459
Allowance for credit losses	1,624		459	480	475
Loans evaluated for allowance individually			619
Residential Real Estate [Member] | First Liens [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses			1,096
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			234
Allowance for credit losses	690		234	253	252
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses			493
Residential Real Estate - Construction [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			343
Allowance for credit losses	190		343	329	325
Residential Real Estate - Construction [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			(95)
Allowance for credit losses			(95)
Residential Real Estate - Construction [Member] | Junior Liens & Lines Of Credit [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			234
Residential Real Estate - Construction [Member] | Junior Liens & Lines Of Credit [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			493
Commercial Real Estate [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			7,493
Allowance for credit losses	8,236		7,493	7,962	8,168
Loans evaluated for allowance individually			2,331
Commercial Real Estate [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			584
Allowance for credit losses			584
Commercial [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			4,846
Allowance for credit losses	3,275		4,846	5,183	5,127
Commercial [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			(1,907)
Allowance for credit losses			(1,907)
Consumer [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			133
Allowance for credit losses	$ 94		133	125	130
Consumer [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			(40)
Allowance for credit losses			(40)
Unallocated [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			667
Allowance for credit losses			667	$ 718	$ 589
Unallocated [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses			(667)
Allowance for credit losses			$ (667)

Recent Accounting Pronounceme_4

Recent Accounting Pronouncements (Schedule of Impact of ASC 326) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses	$ 14,109	$ 14,175
Allowance for credit losses	14,109	14,175	$ 15,050	$ 15,066
Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		(536)
Allowance for credit losses		(536)
As Reported Under ASC 326, Adjusted Balance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		13,639
OBS [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses		1,475
OBS [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses		412
OBS [Member] | As Reported Under ASC 326, Adjusted Balance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses		1,887
First Liens [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		459
First Liens [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		1,096
First Liens [Member] | As Reported Under ASC 326, Adjusted Balance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		1,555
Residential Real Estate [Member] | First Liens [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		459
Allowance for credit losses	1,624	459	480	475
Residential Real Estate [Member] | First Liens [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses		1,096
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		234
Allowance for credit losses	690	234	253	252
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses		493
Residential Real Estate - Construction [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		343
Allowance for credit losses	190	343	329	325
Residential Real Estate - Construction [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		(95)
Allowance for credit losses		(95)
Residential Real Estate - Construction [Member] | As Reported Under ASC 326, Adjusted Balance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		248
Residential Real Estate - Construction [Member] | Junior Liens & Lines Of Credit [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		234
Residential Real Estate - Construction [Member] | Junior Liens & Lines Of Credit [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		493
Residential Real Estate - Construction [Member] | Junior Liens & Lines Of Credit [Member] | As Reported Under ASC 326, Adjusted Balance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		727
Commercial Real Estate [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		7,493
Allowance for credit losses	8,236	7,493	7,962	8,168
Commercial Real Estate [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		584
Allowance for credit losses		584
Commercial Real Estate [Member] | As Reported Under ASC 326, Adjusted Balance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		8,077
Commercial [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		4,846
Allowance for credit losses	3,275	4,846	5,183	5,127
Commercial [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		(1,907)
Allowance for credit losses		(1,907)
Commercial [Member] | As Reported Under ASC 326, Adjusted Balance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		2,939
Consumer [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		133
Allowance for credit losses	$ 94	133	125	130
Consumer [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		(40)
Allowance for credit losses		(40)
Consumer [Member] | As Reported Under ASC 326, Adjusted Balance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		93
Unallocated [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		667
Allowance for credit losses		667	$ 718	$ 589
Unallocated [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		(667)
Allowance for credit losses		$ (667)

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total accumulated other comprehensive loss	$ (43,996)	$ (51,287)
Accumulated Other Comprehensive Income (Loss), Debt Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss, Before tax	(52,269)	(61,497)
Accumulated other comprehensive loss, Tax effect	10,977	12,914
Total accumulated other comprehensive loss	(41,292)	(48,583)
Accumulated Other Comprehensive Income (Loss), Pension [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss, Before tax	(3,423)	(3,423)
Accumulated other comprehensive loss, Tax effect	719	719
Total accumulated other comprehensive loss	$ (2,704)	$ (2,704)

Investments (Narrative) (Detail

Investments (Narrative) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) item security	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) security
Schedule of Available-for-sale Securities [Line Items]
Fair value	$ 457,767		$ 486,836
Number of investments in a single issuer exceeds 10% of shareholders' equity | item	0
Percent of shareholders equity benchmark for investments in a single issuer	10%
Number of debt securities | security	571		591
Fair value of temporarily impaired securities	$ 448,593		$ 474,847
Unrealized Losses	52,365		61,531
Decrease in unrealized loss position	9,200
Equity securities	387		411
Debt Securities, Available-for-sale, Realized Gain (Loss)	(602)
Proceeds from Sale of Debt Securities, Available-for-sale	32,855
Corporate [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair value	$ 23,999		$ 24,239
Number of debt securities | security	51		46
Fair value of temporarily impaired securities	$ 23,999		$ 22,589
Unrealized Losses	2,382		2,077
Public Funds And Trust Deposits [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair value	$ 147,100		$ 208,900
Equity Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Number of equity investments | item	1

Investments (Unrealized Gain (L

Investments (Unrealized Gain (Loss) On Investments) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	$ 510,036	$ 548,333
Gross unrealized gains	96	34
Gross unrealized losses	(52,365)	(61,531)
Fair value	457,767	486,836
U.S Treasury [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	84,025	101,980
Gross unrealized losses	(9,762)	(11,723)
Fair value	74,263	90,257
Municipal [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	170,095	186,007
Gross unrealized gains		14
Gross unrealized losses	(24,590)	(30,566)
Fair value	145,505	155,455
Corporate [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	26,381	26,316
Gross unrealized losses	(2,382)	(2,077)
Fair value	23,999	24,239
Agency Mortgage-Backed & Asset-Backed [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	156,934	163,274
Gross unrealized gains	68	19
Gross unrealized losses	(10,910)	(12,358)
Fair value	146,092	150,935
Non-Agency Mortgage & Asset-Backed [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	72,601	70,756
Gross unrealized gains	28	1
Gross unrealized losses	(4,721)	(4,807)
Fair value	$ 67,908	$ 65,950

Investments (Amortized Cost And

Investments (Amortized Cost And Fair Value Of Debt Securities, By Contractual Maturity) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	$ 510,036	$ 548,333
Fair Value	457,767	$ 486,836
Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Due after one year through five years, Amortized cost	10,911
Due after five years through ten years, Amortized cost	144,217
Due after ten years, Amortized cost	125,373
Amortized cost	280,501
Due after one year through five years, Fair value	9,946
Due after five years through ten years, Fair value	127,268
Due after ten years, Fair value	106,553
Fair Value	243,767
Mortgage And Asset-Backed Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Mortgage-backed securities, Amortized cost	229,535
Mortgage-backed securities, Fair value	$ 214,000

Investments (Composition Of Net

Investments (Composition Of Net Realized Securities Gains (Losses)) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Investments [Abstract]
Proceeds	$ 32,855
Gross gains realized	12
Gross losses realized	(614)
Net (losses) gains realized	(602)
Tax benefit (provision) on net (losses) gains realized	$ 126

Investments (Schedule Of Unreal

Investments (Schedule Of Unrealized Loss On Investments) (Details) $ in Thousands	Mar. 31, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Schedule of Available-for-sale Securities [Line Items]
Less than 12 months: Fair Value	$ 52,945	$ 208,157
Less than 12 months: Unrealized Losses	$ (2,642)	$ (16,459)
Less than 12 months: Count | security	107	309
12 months or more: Fair Value	$ 395,648	$ 266,690
12 months or more: Unrealized Losses	$ (49,723)	$ (45,072)
12 months or more: Count | security	464	282
Fair Value	$ 448,593	$ 474,847
Unrealized Losses	$ (52,365)	$ (61,531)
Count | security	571	591
U.S Treasury [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 months: Fair Value		$ 17,598
Less than 12 months: Unrealized Losses		$ (183)
Less than 12 months: Count | security		3
12 months or more: Fair Value	$ 74,263	$ 72,659
12 months or more: Unrealized Losses	$ (9,762)	$ (11,540)
12 months or more: Count | security	28	28
Fair Value	$ 74,263	$ 90,257
Unrealized Losses	$ (9,762)	$ (11,723)
Count | security	28	31
Municipal [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 months: Fair Value	$ 1,332	$ 73,644
Less than 12 months: Unrealized Losses	$ (171)	$ (9,586)
Less than 12 months: Count | security	3	90
12 months or more: Fair Value	$ 144,173	$ 80,503
12 months or more: Unrealized Losses	$ (24,419)	$ (20,981)
12 months or more: Count | security	173	104
Fair Value	$ 145,505	$ 154,147
Unrealized Losses	$ (24,590)	$ (30,566)
Count | security	176	194
Corporate [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 months: Fair Value	$ 7,462	$ 12,221
Less than 12 months: Unrealized Losses	$ (576)	$ (851)
Less than 12 months: Count | security	17	25
12 months or more: Fair Value	$ 16,537	$ 10,368
12 months or more: Unrealized Losses	$ (1,806)	$ (1,226)
12 months or more: Count | security	34	21
Fair Value	$ 23,999	$ 22,589
Unrealized Losses	$ (2,382)	$ (2,077)
Count | security	51	46
Agency Mortgage-Backed & Asset-Backed [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 months: Fair Value	$ 17,046	$ 55,393
Less than 12 months: Unrealized Losses	$ (479)	$ (2,747)
Less than 12 months: Count | security	58	139
12 months or more: Fair Value	$ 124,043	$ 88,953
12 months or more: Unrealized Losses	$ (10,431)	$ (9,611)
12 months or more: Count | security	192	113
Fair Value	$ 141,089	$ 144,346
Unrealized Losses	$ (10,910)	$ (12,358)
Count | security	250	252
Non-Agency Mortgage & Asset-Backed [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 months: Fair Value	$ 27,105	$ 49,301
Less than 12 months: Unrealized Losses	$ (1,416)	$ (3,092)
Less than 12 months: Count | security	29	52
12 months or more: Fair Value	$ 36,632	$ 14,207
12 months or more: Unrealized Losses	$ (3,305)	$ (1,715)
12 months or more: Count | security	37	16
Fair Value	$ 63,737	$ 63,508
Unrealized Losses	$ (4,721)	$ (4,807)
Count | security	66	68

Loans (Narrative) (Details)

Loans (Narrative) (Details)	3 Months Ended
	Mar. 31, 2023
Financing Receivable, Allowance for Credit Losses [Line Items]
PPP Program, guarantee percentage	100%
PPP program, interest rate	1%
Minimum [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
PPP Program, maturity period	2 years
Maximum [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
PPP Program, maturity period	5 years

Loans (Schedule Of Loans Outsta

Loans (Schedule Of Loans Outstanding) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 1,077,446	$ 1,051,041
Less: Allowance for credit losses	(14,109)	(14,175)
Net Loans	1,063,337	1,036,866
Net unamortized deferred loan costs	1,887	2,027
Total	676,906	678,523
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	229,232	218,185
Total	229,232
Residential Real Estate - Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	19,451	24,393
Less: Allowance for credit losses		(343)
Total	19,451
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	575,516	566,662
Less: Allowance for credit losses		(7,493)
Total	575,516
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	247,042	235,602
Less: Allowance for credit losses		(4,846)
Total	247,042
Total Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	822,558	802,264
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	6,205	6,199
Less: Allowance for credit losses		(133)
Total	6,205
Consumer First Liens [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	93,540	82,795
Consumer Junior Liens And Lines Of Credit [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	68,765	69,561
Consumer [Member] | Residential Real Estate - Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	9,559	13,908
Commercial First Lien [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	62,569	61,702
Commercial Junior Liens And Lines Of Credit [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	4,358	4,127
Commercial [Member] | Residential Real Estate - Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	9,892	10,485
First Liens [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for credit losses		(459)
First Liens [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	156,109	144,497
Less: Allowance for credit losses		(459)
Junior Lines And Lines Of Credit [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	73,123	73,688
PPP [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	88	179
FHLB [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Net loans	585,601	585,601
Federal Reserve Bank Advances [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Net loans	$ 91,305	$ 92,922

Loan Quality And Allowance Fo_3

Loan Quality And Allowance For Credit Losses (Narrative) (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Loan Quality And Allowance For Credit Losses [Abstract]
Loan Deferral Or Modification, Granted, Amount	$ 120,000	$ 120,000

Loan Quality and Allowance fo_4

Loan Quality and Allowance for Credit Losses (Schedule of loans by Year of origination and Internally Assigned Risk Ratings) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Losses [Line Items]
Total	$ 676,906	$ 678,523
Residential Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	10,654
2022	33,591
2021	29,415
2020	22,317
2019	9,077
Prior	57,290
Revolving Loans Amortized Cost Basis	49,347
Revolving Loans Converted to Term	17,541
Total	229,232
Residential Real Estate [Member] | Residential Real Estate Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	2,581
2022	9,807
2021	12,658
2020	10,043
2019	3,045
Prior	25,496
Revolving Loans Amortized Cost Basis	2,322
Revolving Loans Converted to Term	975
Total	66,927
Residential Real Estate [Member] | Residential Real Estate Commercial [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	2,581
2022	9,807
2021	12,658
2020	10,043
2019	3,045
Prior	25,496
Revolving Loans Amortized Cost Basis	2,202
Revolving Loans Converted to Term	975
Total	66,807
Residential Real Estate [Member] | Residential Real Estate Commercial [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Revolving Loans Amortized Cost Basis	120
Total	120
Residential Real Estate [Member] | Residential Real Estate Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	8,073
2022	23,784
2021	16,757
2020	12,274
2019	6,032
Prior	31,794
Revolving Loans Amortized Cost Basis	47,025
Revolving Loans Converted to Term	16,566
Total	162,305
Residential Real Estate [Member] | Residential Real Estate Consumer [Member] | Nonperforming [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Prior	104
Total	104
Residential Real Estate [Member] | Residential Real Estate Consumer [Member] | Performing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	8,073
2022	23,784
2021	16,757
2020	12,274
2019	6,032
Prior	31,690
Revolving Loans Amortized Cost Basis	47,025
Revolving Loans Converted to Term	16,566
Total	162,201
Residential Real Estate - Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	676
2022	12,346
2021	2,316
2020	238
2019	731
Prior	3,144
Total	19,451
Residential Real Estate - Construction [Member] | Residential Real Estate Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	594
2022	2,869
2021	2,316
2020	238
2019	731
Prior	3,144
Total	9,892
Residential Real Estate - Construction [Member] | Residential Real Estate Commercial [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	594
2022	2,869
2021	2,316
2020	238
2019	731
Prior	3,144
Total	9,892
Residential Real Estate - Construction [Member] | Residential Real Estate Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	82
2022	9,477
Total	9,559
Residential Real Estate - Construction [Member] | Residential Real Estate Consumer [Member] | Performing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	82
2022	9,477
Total	9,559
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	23,385
2022	113,854
2021	98,742
2020	333,799
Revolving Loans Amortized Cost Basis	5,736
Total	575,516
Commercial Real Estate [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	23,385
2022	113,854
2021	98,742
2020	329,898
Revolving Loans Amortized Cost Basis	5,686
Total	571,565
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2020	2,812
Revolving Loans Amortized Cost Basis	50
Total	2,862
Commercial Real Estate [Member] | OAEM [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2020	1,089
Total	1,089
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	15,512
2022	37,884
2021	46,469
2020	106,562
Revolving Loans Amortized Cost Basis	40,615
Total	247,042
Current period gross charge-offs, 2023	(5)
Current period gross charge-offs, 2021	(81)
Current period gross charge-offs, Total	(86)
Commercial [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	15,512
2022	37,608
2021	46,469
2020	102,789
Revolving Loans Amortized Cost Basis	39,646
Total	242,024
Commercial [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2022	276
2020	3,773
Revolving Loans Amortized Cost Basis	969
Total	5,018
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	2,324
2022	952
2021	534
2020	502
Revolving Loans Amortized Cost Basis	1,893
Total	6,205
Current period gross charge-offs, 2023	(13)
Current period gross charge-offs, 2021	(6)
Current period gross charge-offs, Revolving loans amortized cost basis	(15)
Current period gross charge-offs, Total	(34)
Consumer [Member] | Performing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	2,324
2022	952
2021	534
2020	502
Revolving Loans Amortized Cost Basis	1,893
Total	$ 6,205

Loan Quality And Allowance Fo_5

Loan Quality And Allowance For Credit Losses (Schedule of nonaccrual loans and loans past due over 90 days and still on accrual by class of loans) (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Financing Receivable, Impaired [Line Items]
Nonaccrual, without ACL	$ 120
90 Days+ Past Due [Member]
Financing Receivable, Impaired [Line Items]
Loans past due 90 days or more and still accruing	106
Residential Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Nonaccrual, without ACL	120
Residential Real Estate [Member] | 90 Days+ Past Due [Member]
Financing Receivable, Impaired [Line Items]
Loans past due 90 days or more and still accruing	106
First Liens [Member] | Residential Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Nonaccrual, without ACL	120
First Liens [Member] | Residential Real Estate [Member] | 90 Days+ Past Due [Member]
Financing Receivable, Impaired [Line Items]
Loans past due 90 days or more and still accruing	104
Junior Liens & Lines Of Credit [Member] | Residential Real Estate [Member] | 90 Days+ Past Due [Member]
Financing Receivable, Impaired [Line Items]
Loans past due 90 days or more and still accruing	$ 2

Loan Quality And Allowance Fo_6

Loan Quality And Allowance For Credit Losses (Internal Credit Rating For The Loan Portfolio) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	$ 1,077,446	$ 1,051,041
Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		1,039,407
Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		7,788
OAEM [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		3,846
Residential Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	229,232	218,185
Residential Real Estate [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		218,065
Residential Real Estate [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		120
Residential Real Estate [Member] | First Liens [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	156,109	144,497
Residential Real Estate [Member] | First Liens [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		144,377
Residential Real Estate [Member] | First Liens [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		120
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	73,123	73,688
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		73,688
Residential Real Estate - Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	19,451	24,393
Residential Real Estate - Construction [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		24,393
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	575,516	566,662
Commercial Real Estate [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		562,665
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		2,902
Commercial Real Estate [Member] | OAEM [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		1,095
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	247,042	235,602
Commercial [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		228,085
Commercial [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		4,766
Commercial [Member] | OAEM [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		2,751
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	$ 6,205	6,199
Consumer [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		$ 6,199

Loan Quality And Allowance Fo_7

Loan Quality And Allowance For Credit Losses (Aging Of Payments Of The Loan Portfolio) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	$ 676,906	$ 678,523
Non-accrual loans		120
Total Loans	1,077,446	1,051,041
Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	1,076,343	2,434
30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	806	2,189
60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	71	232
90 Days+ Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	226	13
Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	1,103	2,421
Residential Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	229,232
Non-accrual loans		120
Total Loans	229,232	218,185
Residential Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	228,722	217,058
Residential Real Estate [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	254	830
Residential Real Estate [Member] | 60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	30	177
Residential Real Estate [Member] | 90 Days+ Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	226
Residential Real Estate [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	510	1,127
Residential Real Estate [Member] | First Liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans		120
Total Loans	156,109	144,497
Residential Real Estate [Member] | First Liens [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	155,815	143,860
Residential Real Estate [Member] | First Liens [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	70	340
Residential Real Estate [Member] | First Liens [Member] | 60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		177
Residential Real Estate [Member] | First Liens [Member] | 90 Days+ Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	224
Residential Real Estate [Member] | First Liens [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	294	637
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	73,123	73,688
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	72,907	73,198
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	184	490
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | 60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	30
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | 90 Days+ Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	2
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	216	490
Residential Real Estate - Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	19,451
Total Loans	19,451	24,393
Residential Real Estate - Construction [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	19,451	24,393
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	575,516
Total Loans	575,516	566,662
Commercial Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	575,321	566,013
Commercial Real Estate [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	195	649
Commercial Real Estate [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	195	649
Commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	247,042
Total Loans	247,042	235,602
Commercial [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	246,697	234,871
Commercial [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	335	681
Commercial [Member] | 60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	10	50
Commercial [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	345	731
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	6,205
Total Loans	6,205	6,199
Consumer [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	6,152	6,152
Consumer [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	22	29
Consumer [Member] | 60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	31	5
Consumer [Member] | 90 Days+ Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		13
Consumer [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	$ 53	$ 47

Loan Quality And Allowance Fo_8

Loan Quality And Allowance For Credit Losses (Allowance for Credit Losses (ACL), By Loan Segment) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	$ 14,175	$ 15,066
Charge-offs	(120)	(45)
Recoveries	123	29
Provision	467
Allowance, Ending Balance	14,109	15,050
Loans evaluated for allowance individually			$ 2,950
Loans evaluated for allowance collectively			1,048,091
Total Loans	1,077,446		1,051,041
Allowance established for loan evaluated collectively			14,175
Total Allowance	14,109		14,175
Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	(536)
Loans evaluated for allowance individually			3,000
Total Allowance			(536)
Residential Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans	229,232		218,185
Residential Real Estate - Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	343	325
Recoveries	39
Provision	(97)	4
Allowance, Ending Balance	190	329
Loans evaluated for allowance collectively			24,393
Total Loans	19,451		24,393
Allowance established for loan evaluated collectively			343
Total Allowance			343
Residential Real Estate - Construction [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	(95)
Total Allowance			(95)
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	7,493	8,168
Provision	159	(206)
Allowance, Ending Balance	8,236	7,962
Loans evaluated for allowance individually			2,331
Loans evaluated for allowance collectively			564,331
Total Loans	575,516		566,662
Allowance established for loan evaluated collectively			7,493
Total Allowance			7,493
Commercial Real Estate [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	584
Total Allowance			584
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	4,846	5,127
Charge-offs	(86)	(1)
Recoveries	67	5
Provision	355	52
Allowance, Ending Balance	3,275	5,183
Loans evaluated for allowance collectively			235,602
Total Loans	247,042		235,602
Allowance established for loan evaluated collectively			4,846
Total Allowance			4,846
Commercial [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	(1,907)
Total Allowance			(1,907)
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	133	130
Charge-offs	(34)	(24)
Recoveries	15	8
Provision	20	11
Allowance, Ending Balance	94	125
Loans evaluated for allowance collectively			6,199
Total Loans	6,205		6,199
Allowance established for loan evaluated collectively			133
Total Allowance			133
Consumer [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	(40)
Total Allowance			(40)
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	667	589
Provision		129
Allowance, Ending Balance		718
Allowance established for loan evaluated collectively			667
Total Allowance			667
Unallocated [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	(667)
Total Allowance			(667)
First Liens [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Allowance			459
First Liens [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Allowance			1,096
First Liens [Member] | Residential Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	459	475
Charge-offs		(20)
Recoveries	2	15
Provision	67	10
Allowance, Ending Balance	1,624	480
Loans evaluated for allowance individually			619
Loans evaluated for allowance collectively			143,878
Total Loans	156,109		144,497
Allowance established for loan evaluated collectively			459
Total Allowance			459
First Liens [Member] | Residential Real Estate [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	1,096
Junior Liens & Lines Of Credit [Member] | Residential Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	234	252
Recoveries		1
Provision	(37)
Allowance, Ending Balance	690	$ 253
Loans evaluated for allowance collectively			73,688
Total Loans	73,123		73,688
Allowance established for loan evaluated collectively			234
Total Allowance			234
Junior Liens & Lines Of Credit [Member] | Residential Real Estate [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	$ 493
Junior Liens & Lines Of Credit [Member] | Residential Real Estate - Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Allowance			234
Junior Liens & Lines Of Credit [Member] | Residential Real Estate - Construction [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Allowance			$ 493

Loan Quality And Allowance Fo_9

Loan Quality And Allowance For Credit Losses (Impaired Financing Receivables) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Financing Receivable, Impaired [Line Items]
Recorded Investment With No Allowance	$ 2,950
Unpaid Principal Balance With No Allowance	2,950
Residential Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment With No Allowance	619
Unpaid Principal Balance With No Allowance	619
Residential Real Estate [Member] | First Liens [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment With No Allowance	619
Unpaid Principal Balance With No Allowance	619
Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment With No Allowance	2,331
Unpaid Principal Balance With No Allowance	$ 2,331

Loan Quality And Allowance F_10

Loan Quality And Allowance For Credit Losses (Troubled Debt Restructuring Loans) (Details) contract in Thousands, $ in Thousands	Dec. 31, 2022 USD ($) contract
Financing Receivable, Modifications [Line Items]
Troubled Debt Restructurings: Number of Contracts | contract	12
Troubled Debt Restructurings: Recorded Investment	$ 2,950
Performing [Member]
Financing Receivable, Modifications [Line Items]
Troubled Debt Restructurings: Recorded Investment	$ 2,950
Residential Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Troubled Debt Restructurings: Number of Contracts | contract	5
Troubled Debt Restructurings: Recorded Investment	$ 619
Residential Real Estate [Member] | Performing [Member]
Financing Receivable, Modifications [Line Items]
Troubled Debt Restructurings: Recorded Investment	$ 619
Commercial Real Estate - Owner Occupied [Member]
Financing Receivable, Modifications [Line Items]
Troubled Debt Restructurings: Number of Contracts | contract	3
Troubled Debt Restructurings: Recorded Investment	$ 783
Commercial Real Estate - Owner Occupied [Member] | Performing [Member]
Financing Receivable, Modifications [Line Items]
Troubled Debt Restructurings: Recorded Investment	$ 783
Commercial Real Estate - Farm Land [Member]
Financing Receivable, Modifications [Line Items]
Troubled Debt Restructurings: Number of Contracts | contract	3
Troubled Debt Restructurings: Recorded Investment	$ 1,466
Commercial Real Estate - Farm Land [Member] | Performing [Member]
Financing Receivable, Modifications [Line Items]
Troubled Debt Restructurings: Recorded Investment	$ 1,466
Commercial Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Troubled Debt Restructurings: Number of Contracts | contract	1
Troubled Debt Restructurings: Recorded Investment	$ 82
Commercial Real Estate [Member] | Performing [Member]
Financing Receivable, Modifications [Line Items]
Troubled Debt Restructurings: Recorded Investment	$ 82

Leases (Narrative) (Details)

Leases (Narrative) (Details)	3 Months Ended
	Mar. 31, 2023 item
Leases [Abstract]
Number of leases with a variable payment based on an index	1
Lessee, Operating Lease, Option to Extend	may contain renewal options after the initial term
Lessee, Operating Lease, Restriction or Covenant	None of the leases contain any restrictive covenants

Leases (Schedule Of Lease Costs

Leases (Schedule Of Lease Costs) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Operating lease cost	$ 211	$ 173
Short-term lease cost	4	123
Variable lease cost	36	25
Total lease cost	$ 251	$ 321

Leases (Schedule Of Measurement

Leases (Schedule Of Measurement Of Lease Liabilities) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Operating cash flows from operating leases	$ 206	$ 166
Weighted-average remaining lease term (years)	11 years 9 months 18 days	10 years 9 months 18 days
Weighted-average discount rate	3.38%	3.37%

Leases (Schedule Of Future Mini

Leases (Schedule Of Future Minimum Payments Operating Leases) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2023	$ 624
2024	804
2025	752
2026	650
2027	507
2027 and beyond	4,084
Undiscounted cash flow	7,421
Imputed Interest	(1,422)
Total lease liability	$ 5,999	$ 6,144

Other Real Estate Owned (Detail

Other Real Estate Owned (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Other Real Estate Owned [Abstract]
Other real estate owned	$ 0	$ 0

Derivatives (Narrative) (Detail

Derivatives (Narrative) (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Derivatives [Abstract]
Derivative, net	$ 4

Derivatives (Schedule Of Fair V

Derivatives (Schedule Of Fair Value Of Derivative Instruments) (Details) - Not Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Fair Value	$ 4	$ 3
Other Contracts [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	6,416	6,465
Fair Value	$ 4	$ 3

Derivatives (Schedule Of Effect

Derivatives (Schedule Of Effect Of Derivative Instruments On The Statement Of Income) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Other Contracts [Member] | Other Income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivatives	$ (1)	$ 8

Pension (Details)

Pension (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Pension [Abstract]
Service cost	$ 54	$ 86
Interest cost	202	168
Expected return on plan assets	(231)	(249)
Recognized net actuarial loss		150
Total pension expense	$ 25	$ 155

Fair Value Measurements And F_3

Fair Value Measurements And Fair Values Of Financial Instruments (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair Value Measurements And Fair Values Of Financial Instruments [Abstract]
Derivative liabilities	$ 4,000	$ 3,000
Assets, Fair Value Disclosure	0
Total liabilities	0
Partial charge-offs on impaired loans	$ 0

Fair Value Measurements And F_4

Fair Value Measurements And Fair Values Of Financial Instruments (Schedule Of Fair Value, Assets And Liabilities Measured On Recurring Basis) (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value	$ 387,000	$ 411,000
Available for sale	457,767,000	486,836,000
Total assets	0
Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	458,154,000	487,247,000
Level 1 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	74,650,000	90,668,000
Level 2 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	383,504,000	396,579,000
Equity Securities [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value	387,000	411,000
Equity Securities [Member] | Level 1 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value	387,000	411,000
U.S Treasury [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	74,263,000	90,257,000
U.S Treasury [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	74,263,000	90,257,000
U.S Treasury [Member] | Level 1 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	74,263,000	90,257,000
Municipal [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	145,505,000	155,455,000
Municipal [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	145,505,000	155,455,000
Municipal [Member] | Level 2 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	145,505,000	155,455,000
Corporate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	23,999,000	24,239,000
Corporate [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	23,999,000	24,239,000
Corporate [Member] | Level 2 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	23,999,000	24,239,000
Agency Mortgage-Backed & Asset-Backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	146,092,000	150,935,000
Agency Mortgage-Backed & Asset-Backed [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	146,092,000	150,935,000
Agency Mortgage-Backed & Asset-Backed [Member] | Level 2 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	146,092,000	150,935,000
Non-Agency Mortgage & Asset-Backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	67,908,000	65,950,000
Non-Agency Mortgage & Asset-Backed [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	67,908,000	65,950,000
Non-Agency Mortgage & Asset-Backed [Member] | Level 2 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	$ 67,908,000	$ 65,950,000

Fair Value Measurements And F_5

Fair Value Measurements And Fair Values Of Financial Instruments (Schedule Of Fair Value On A Nonrecurring Basis) (Details)	Mar. 31, 2023 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 0

Fair Value Measurements And F_6

Fair Value Measurements And Fair Values Of Financial Instruments (Fair Value Inputs, Assets, Quantitative Information) (Details)	Mar. 31, 2023 USD ($)
Fair Value Measurements And Fair Values Of Financial Instruments [Abstract]
Assets, Fair Value Disclosure	$ 0

Fair Value Measurements And F_7

Fair Value Measurements And Fair Values Of Financial Instruments (Fair Value, By Balance Sheet Grouping) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 86,563	$ 64,899
Long-term interest-bearing deposits in other banks	9,477	13,975
Loans held for sale		283
Net loans	1,063,337	1,036,866
Accrued interest receivable	5,784	6,354
Deposits	1,502,110	1,551,448
Short-term borrowings	50,000
Subordinate notes	19,635	19,623
Accrued interest payable	670	192
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	86,563	64,899
Long-term interest-bearing deposits in other banks	9,477	13,975
Loans held for sale		287
Net loans	1,025,387	986,141
Accrued interest receivable	5,784	6,354
Deposits	1,501,309	1,550,030
Short-term borrowings	50,000
Subordinate notes	18,167	17,876
Accrued interest payable	670	192
Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	86,563	64,899
Long-term interest-bearing deposits in other banks	9,477	13,975
Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans held for sale		287
Deposits	1,501,309	1,550,030
Short-term borrowings	50,000
Subordinate notes	18,167	17,876
Accrued interest payable	670	192
Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Net loans	1,025,387	986,141
Accrued interest receivable	$ 5,784	$ 6,354

Deposits (Narrative) (Details)

Deposits (Narrative) (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Time deposits greater than $250,000	$ 11.7	$ 8.8

Deposits (Schedule Of Deposits)

Deposits (Schedule Of Deposits) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Deposits [Abstract]
Noninterest-bearing checking	$ 298,008		$ 299,231
Interest-bearing checking	461,228		496,533
Money Management	544,379		569,585
Savings	124,920		128,709
Total interest-bearing checking and savings	1,130,527		1,194,827
Time deposits	73,575		57,390
Total deposits	1,502,110		1,551,448
Overdrawn deposit accounts reclassified as loans	79		$ 103
Increase (Decrease) in Deposits [Abstract]
Change, Noninterest-Bearing checking	(1,223)
Change, Interest-bearing checking	(35,305)
Change, Money management	(25,206)
Change, Savings	(3,789)
Change, Interest-bearing Checking and Savings	(64,300)
Change, Time Deposit	16,185	$ (5,002)
Total Deposits	$ (49,338)
Percentage change in deposits [Abstract]
Percentage Chagne in Noninterest-bearing checking	(0.40%)
Percentage Chagne in Interest-bearing checking	(7.10%)
Percentage Chagne in Money Management	(4.40%)
Percentage Chagne in Savings	(2.90%)
Percentage Change in interest-bearing checking and savings	(5.40%)
Percentage Change in Time deposits	28.20%
Percentage Change in Total deposits	(3.20%)

Borrowings (Narrative) (Details

Borrowings (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Amount borrowed	$ 50,000
Subordinate notes	19,635		$ 19,623
Debt issuance costs	$ 365,000
Redemption period	5 years
Maturing September 1, 2030 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Subordinate notes	$ 15,000
Maturing September 1, 2035 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Subordinate notes	5,000
Through September 1, 2025 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Subordinate notes	$ 15,000
Interest rate	5%
After September 1, 2025 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Basis spread on variable rate	4.93%
Through September 1, 2030 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Subordinate notes	$ 5,000
Interest rate	5.25%
After September 1, 2030 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Basis spread on variable rate	4.92%
Subordinated Debt [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Subordinate notes	$ 20,000
Federal Reserve Bank Advances [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Amount borrowed	50,000
Fair value of debt securities pledged	$ 72,000
Interest rate	4.38%

Capital Ratios (Narrative) (Det

Capital Ratios (Narrative) (Details) $ in Billions	3 Months Ended	12 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 31, 2021
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Capital Ratios, Basel III, Capital Conservation Buffer, Year Three	2.50%
Community Bank Leverage Ratio, Minimum		9%
Consolidated asset limit on small bank holding companies	$ 3
Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common Equity Tier 1 Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.065
Tier 1 Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.08
Tier 1 Leverage Ratio: Well Capitalized Minimum: Ratio	0.05
Total Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.10
Capital ratios, capital conservation buffer	7.99%

Capital Ratios (Schedule Of The

Capital Ratios (Schedule Of The Total Risk-based, Tier 1 Risk-based And Tier 1 Leverage Requirements) (Details)	Mar. 31, 2023	Dec. 31, 2022
Franklin Financial Services Corporation [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common Equity Tier 1 Risk-based Capital Ratio: Ratio	0.1424	0.1422
Tier 1 Risk-based Capital Ratio: Ratio	0.1424	0.1422
Total Risk-based Capital Ratio: Ratio	0.1721	0.1721
Tier 1 Leverage Ratio: Ratio	0.0958	0.0895
Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common Equity Tier 1 Risk-based Capital Ratio: Ratio	0.1474	0.1463
Common Equity Tier 1 Risk-based Capital Ratio: Adequately Capitalized Minimum: Ratio	0.0450
Common Equity Tier 1 Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.065
Tier 1 Risk-based Capital Ratio: Ratio	0.1474	0.1463
Tier 1 Risk-based Capital Ratio: Adequately Capitalized Minimum: Ratio	0.0600
Tier 1 Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.08
Total Risk-based Capital Ratio: Ratio	0.1599	0.1588
Total Risk-based Capital Ratio: Adequately Capitalized Minimum: Ratio	0.0800
Total Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.10
Tier 1 Leverage Ratio: Ratio	0.0992	0.0921
Tier 1 Leverage Ratio: Adequately Capitalized Minimum: Ratio	0.0400
Tier 1 Leverage Ratio: Well Capitalized Minimum: Ratio	0.05

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Investment and trust services fees	$ 1,834	$ 1,828
Estate management services Fees recognition period	18 months
Asset Management Fees [Member]
Disaggregation of Revenue [Line Items]
Investment and trust services fees	$ 1,600	1,600
Estate Management Services Fees [Member]
Disaggregation of Revenue [Line Items]
Investment and trust services fees	92	173
Commisions [Member]
Disaggregation of Revenue [Line Items]
Investment and trust services fees	$ 105	$ 31

Commitments And Contingencies_2

Commitments And Contingencies (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Allowance for credit losses	$ 14,109	$ 14,175	$ 15,050	$ 15,066
Restatement Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for credit losses	412
Unfunded Loan Commitment [Member] | Accounting Standards Update 2016-13 [Member]
Allowance for credit losses	$ 1,900	$ 1,500

Commitments And Contingencies_3

Commitments And Contingencies (Outstanding Commitments ) (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Commercial Commitments To Extend Credit [Member]
Loss Contingencies [Line Items]
Commitments outstanding	$ 303,262	$ 275,867
Consumer Commitments To Extend Credit (Secured) [Member]
Loss Contingencies [Line Items]
Commitments outstanding	92,054	93,124
Consumer Commitments To Extend Credit (Unsecured) [Member]
Loss Contingencies [Line Items]
Commitments outstanding	4,936	5,247
Commitments To Extend Credit [Member]
Loss Contingencies [Line Items]
Commitments outstanding	400,252	374,238
Standby Letters of Credit [Member]
Loss Contingencies [Line Items]
Commitments outstanding	$ 27,819	$ 30,734