Franklin Financial Services (FRAF) 10-K/A 12 Mar 24 2023 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Feb. 29, 2024	Jun. 30, 2023
Document And Entity Information [Abstract]
Document Type	10-K/A
Document Annual Report	true
Document Period End Date	Dec. 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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation	false
Entity Public Float			$ 108,078,178
Entity Common Stock, Shares Outstanding		4,383,720
Documents Incorporated by Reference	Portions of the definitive annual proxy statement to be filed, pursuant to Reg. 14A within 120 days after December 31, 2023, are incorporated into Part III.
Entity Central Index Key	0000723646
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	true
Amendment Description	Franklin Financial Services Corporation is filing this Annual Report on Form 10-K/A (this “Amendment”) to correct the Form 10-K for the year ended December 31, 2023 filed on March 11, 2024 (the “Original Filing”). The Amendment is being filed to include the Total Performance Graph in Item 5 – Market for Registrant’s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities. In addition, pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended, this Amendment includes new certifications of our principal executive officer and principal financial officer on Exhibits 31.1, 31.2 and 32.1 and 32.2, each as of the date of filing this Amendment. Except as described above, this Amendment does not modify or update disclosures presented in the Original Form 10-K to reflect events occurring after the filing of the Original Form 10-K. Accordingly, this Amendment should be read in conjunction with the Original Form 10-K and the Company’s filings with the U.S. Securities and Exchange Commission subsequent to the filing of the Original Form 10-K.
Error Correction Flag	false
Auditor Name	Crowe LLP
Auditor Firm ID	173
Auditor Location	Cleveland, Ohio

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 19,505	$ 17,883
Short-term interest-earning deposits in other banks	3,635	47,016
Total cash and cash equivalents	23,140	64,899
Long-term interest-earning deposits in other banks	6,229	13,975
Debt securities available for sale, at fair value	472,503	486,836
Equity securities	427	411
Restricted stock	2,375	644
Loans held for sale	213	283
Loans	1,256,985	1,051,041
Allowance for loan losses	(16,052)	(14,175)
Net Loans	1,240,933	1,036,866
Premises and equipment, net	28,543	30,026
Right of use asset	4,680	6,010
Bank owned life insurance	22,758	22,311
Goodwill	9,016	9,016
Deferred tax asset, net	11,801	15,630
Other assets	13,421	12,672
Total assets	1,836,039	1,699,579
Deposits
Non-interest bearing checking	273,050	299,231
Money management, savings and interest checking	1,132,482	1,194,827
Time	132,446	57,390
Total deposits	1,537,978	1,551,448
Subordinate notes	19,661	19,623
Lease liability	4,816	6,144
Other liabilities	11,448	8,167
Total liabilities	1,703,903	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 4,371,231 shares outstanding at December 31, 2023 and 4,710,972 shares issued and 4,390,397 shares outstanding at December 31, 2022	4,711	4,711
Capital stock without par value, 5,000,000 shares authorized with no shares issued and outstanding
Additional paid-in capital	43,646	43,535
Retained earnings	133,993	125,892
Accumulated other comprehensive (loss) income	(40,940)	(51,287)
Treasury stock, 339,741 shares at December 31, 2023 and 320,575 shares at December 31, 2022, at cost	(9,274)	(8,654)
Total shareholders' equity	132,136	114,197
Total liabilities and shareholders' equity	1,836,039	$ 1,699,579
Federal Reserve Bank [Member]
Deposits
Borrowings and advances	90,000
FHLB [Member]
Deposits
Borrowings and advances	$ 40,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 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	4,371,231	4,390,397
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	339,741	320,575

Consolidated Statements Of Inco

Consolidated Statements Of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest income
Loans, including fees	$ 58,277	$ 41,931
Interest and dividends on investments:
Taxable interest	14,790	9,954
Tax exempt interest	1,232	2,060
Dividend income	56	21
Deposits and obligations of other banks	2,407	2,483
Total interest income	76,762	56,449
Interest expense
Deposits	18,843	3,816
Federal Reserve Bank borrowings	2,374
FHLB advances	857
Subordinate notes	1,051	1,047
Total interest expense	23,125	4,863
Net interest income	53,637	51,586
Provision for credit losses	2,589	650
Provision for credit losses - unfunded commitments	135
Net interest income after provision for credit losses	50,913	50,936
Noninterest income
Wealth management fees	7,512	7,152
Loan service charges	811	724
Gain on sale of loans	199	770
Deposit service charges and fees	2,492	2,527
Other service charges and fees	1,852	1,724
Debit card income	2,157	1,868
Increase in cash surrender value of life insurance	448	436
Net (losses) gains on sales of debt securities	(1,119)	(91)
Change in fair value of equity securities	16	(69)
Other	483	209
Total noninterest income	14,851	15,250
Noninterest Expense
Salaries and employee benefits	28,813	28,094
Net occupancy	4,398	4,069
Marketing and advertising	2,071	1,915
Legal and professional	2,301	2,202
Data processing	4,792	4,751
Pennsylvania bank shares tax	745	1,148
FDIC Insurance	851	736
ATM/debit card processing	1,235	1,428
Telecommunications	405	396
Nonservice pension	(117)	567
Lease termination	495
Other	4,022	3,385
Total noninterest expense	50,011	48,691
Income before federal income taxes	15,753	17,495
Federal income tax expense	2,155	2,557
Net income	$ 13,598	$ 14,938
Per share
Basic earnings per share	$ 3.11	$ 3.38
Diluted earnings per share	$ 3.10	$ 3.36

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Consolidated Statements of Comprehensive Income [Abstract]
Net income		$ 13,598	$ 14,938
Debt Securities:
Unrealized gains (losses) arising during the period		10,962	(65,682)
Reclassification adjustment for losses included in net income	[1]	1,119	91
Net unrealized gains (losses)		12,081	(65,591)
Tax effect		(2,537)	13,774
Net of tax amount		9,544	(51,817)
Pension
Unrealized gains arising during the period		1,017	474
Reclassification for net actuarial losses included in net income	[2]		889
Net unrealized gains		1,017	1,363
Tax effect		(214)	(286)
Net of tax amount		803	1,077
Total other comprehensive gain (loss)		10,347	(50,740)
Total Comprehensive Income (Loss)		$ 23,945	$ (35,802)
[1] Reclassified to net losses on sales of debt securities Reclassified to other expense

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				14,938				14,938
Other comprehensive income					(50,740)			(50,740)
Cash dividends declared				(5,658)				(5,658)
Acquisition of treasury stock						$ (3,334)		(3,334)
Acquisition of treasury stock, shares						(107,732)
Treasury shares issued under dividend reinvestment plan		241				$ 1,175		1,416
Treasury shares issued under dividend reinvestment plan, shares						44,943
Stock Compensation Plans:
Treasury shares issued		(253)				$ 301		48
Treasury shares issued, shares						11,743
Compensation expense		462						462
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				13,598				$ 13,598
Other comprehensive income					10,347			10,347
Cash dividends declared				(5,595)				(5,595)
Acquisition of treasury stock						$ (2,394)		(2,394)
Acquisition of treasury stock, shares						(84,414)
Treasury shares issued under dividend reinvestment plan		93				$ 1,262		1,355
Treasury shares issued under dividend reinvestment plan, shares						46,458
Stock Compensation Plans:
Treasury shares issued		(465)				$ 512		47
Treasury shares issued, shares						18,790
Compensation expense		483						483
Balance at Dec. 31, 2023	$ 4,711	$ 43,646	$ 98	$ 133,993	$ (40,940)	$ (9,274)	$ 98	$ 132,136
Balance, shares at Dec. 31, 2023	4,371,231							4,371,231

Consolidated Statements Of Ch_2

Consolidated Statements Of Changes In Shareholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Consolidated Statements Of Changes In Shareholders' Equity [Abstract]
Dividend declared per share	$ 1.28	$ 1.28

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities
Net income	$ 13,598	$ 14,938
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,016	1,437
Net amortization of loans and investment securities	2,462	4,177
Amortization of subordinate debt issuance costs	38	35
Provision for credit losses	2,724	650
Change in fair value of equity securities	(16)	69
Realized losses on sales of debt securities	1,119	91
Loans originated for sale	(13,965)	(51,285)
Proceeds from sale of loans	14,234	54,599
Gain on sale of loans held for sale	(199)	(770)
Increase in fair value of derivative	(1)	(18)
Increase in cash surrender value of life insurance	(448)	(436)
Stock option compensation	483	462
Increase in other assets	(534)	(795)
Increase in other liabilities	3,914	918
Deferred tax expense (benefit)	1,140	1,172
Net cash provided by operating activities	26,565	25,244
Cash flows from investing activities
Net decrease (increase) in long-term interest-earning deposits in other banks	7,746	(3,483)
Proceeds from sales and calls of investment securities available for sale	40,113	19,629
Proceeds from maturities and pay-downs of securities available for sale	32,295	40,924
Purchase of investment securities available for sale	(50,252)	(87,212)
Net increase in restricted stock	(1,731)	(149)
Net increase in loans	(205,939)	(48,866)
Proceeds from loans held for sale previously classified as portfolio loans		(3,680)
Capital expenditures	(499)	(12,218)
Net cash used in investing activities	(178,267)	(95,055)
Cash flows from financing activities
Net decrease in demand deposits, interest-bearing checking, and savings accounts	(88,526)	(16,048)
Net increase (decrease) in time deposits	75,056	(16,863)
Net increase in short-term borrowings	130,000
Dividends paid	(5,595)	(5,658)
Purchase of Treasury shares	(2,394)	(3,334)
Cash received from option exercises	47	48
Treasury shares issued under dividend reinvestment plan	1,355	1,416
Net cash provided by (used in) financing activities	109,943	(40,439)
(Decrease) increase in cash and cash equivalents	(41,759)	(110,250)
Cash and cash equivalents as of January 1	64,899	175,149
Cash and cash equivalents as of December 31	23,140	64,899
Cash paid during the year for:
Interest on deposits and other borrowed funds	19,460	4,754
Income taxes	1,344	88
Noncash Activities:
Lease liabilities arising from obtaining right-of-use assets		1,867
Noncash extinguishment of lease liability	537
Noncash decrease in right-of-use asset	$ 507
Transfers from portfolio loans to loans held for sale		$ 5,131

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	Note 1. Summary of Significant Accounting Policies The accounting policies of Franklin Financial Services Corporation and its subsidiaries conform to U.S. generally accepted accounting principles and to general industry practices. A summary of the more significant accounting policies, which have been consistently applied in the preparation of the accompanying consolidated financial statements, follows: Principles of 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 and Franklin Future Fund Inc. Farmers and Merchants Trust Company of Chambersburg is a commercial bank (the Bank) that has one wholly-owned subsidiary, Franklin Financial Properties Corp., which holds real estate assets that are leased by the Bank. Franklin Future Fund Inc. is a non-bank investment company that makes venture capital investments within the Corporation’s primary market area. The activities of non-bank entities are not significant to the consolidated totals. All significant intercompany transactions have been eliminated in consolidation. Nature of Operations – The Corporation conducts substantially all of its business through its subsidiary bank, Farmers and Merchants Trust Company of Chambersburg, which serves its customer base through twenty-two community-banking offices located in Franklin, Cumberland, Fulton and Huntingdon Counties, Pennsylvania; and Washington County, Maryland. These counties are considered to be the Corporation’s primary market area, but it may do business in the greater South-Central Pennsylvania and Northern Maryland market. The Bank is a community-oriented commercial bank that emphasizes customer service and convenience. As part of its strategy, the Bank has sought to develop a variety of products and services that meet the needs of both its retail and commercial customers. The Corporation and the Bank are subject to the regulations of various federal and state agencies and undergo periodic examinations by these regulatory authorities. Use of Estimates in the Preparation of Financial Statements – The preparation of financial statements in conformity with generally accepted accounting principles requires Management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses. Significant Group Concentrations of Credit Risk – Most of the Corporation’s activities are with customers located within its primary market area. Note 4 of the consolidated financial statements shows the types of securities in which the Corporation invests. Note 5 of the consolidated financial statements shows the types of lending in which the Corporation engages. The Corporation does not have any significant concentrations of any one industry or customer. Statement of Cash Flows – 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. Investment Securities – Management classifies its debt securities at the time of purchase as available for sale or held to maturity. At December 31, 2023 and 2022, all debt securities were classified as available for sale, meaning that the Corporation intends to hold them for an indefinite period of time, but not necessarily to maturity. Available for sale debt securities are stated at estimated fair value, adjusted for amortization of premiums and accretion of discounts which are recognized as adjustments of interest income through call date or maturity. The related unrealized gains and losses are reported as other comprehensive income or loss, net of tax, until realized. Realized securities gains and losses are computed using the specific identification method. Gains or losses on the disposition of debt investment securities are recorded on the trade date, based on the net proceeds and the adjusted carrying amount of the specific security sold. Equity investments are carried at fair value with changes in fair value recognized in net income. On January 1, 2023, the Corporation adopted ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments which eliminated the previous concept of other-than-temporary impairment for AFS securities. (see Allowance for Credit Losses below). Prior to January 1, 2023, declines in the fair value of securities was recorded under the other-than-temporary impairment concept more fully described in the Corporation’s report on Form 10-K as of December 31, 2022. Restricted Stock – Restricted stock, which is carried at cost, consists of stock of the Federal Home Loan Bank of Pittsburgh (FHLB) and Atlantic Central Bankers Bank (ACBB). The Bank held $ 2.4 million of restricted stock at the end of 2023. With the exception of $ 30 thousand, this investment represents stock in the FHLB that the Bank is required to hold in order to be a member of FHLB and is carried at a cost of $ 100 per share. FHLB stock is divided into two classes: membership stock and activity stock, which is based on outstanding loan balances. Federal law requires a member institution of the FHLB to hold FHLB stock according to a predetermined formula. Management evaluates the restricted stock for impairment in accordance with ASC Topic 320. Management’s determination of whether these investments are impaired is based on their assessment of the ultimate recoverability of their cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of their cost is influenced by criteria such as (1) the significance of the decline in net assets of the banks as compared to the capital stock amount for the banks and the length of time this situation has persisted, (2) commitments by the banks to make payments required by law or regulation and (3) the impact of legislative and regulatory changes on institutions and, accordingly, on the customer base of the banks. As a government sponsored entity, FHLB has the ability to raise funding through the U.S. Treasury that can be used to support its operations. There is not a public market for FHLB or ACBB stock and the benefits of membership (e.g., liquidity and low-cost funding) add value to the stock beyond purely financial measures. Management intends to remain a member of the FHLB and believes that it will be able to fully recover the cost basis of this investment. Management believes no impairment charge is necessary related to the FHLB or ACBB restricted stock as of December 31, 2023. Financial Derivatives - FASB ASC 815, Derivatives and Hedging (“ASC 815”), provides the disclosure requirements for derivatives and hedging activities with the intent to provide users of financial statements with an enhanced understanding of: (a) how and why an entity uses derivative instruments, (b) how the entity accounts for derivative instruments and related hedged items, and (c) how derivative instruments and related hedged items affect an entity’s financial position, financial performance, and cash flows. Further, qualitative disclosures are required that explain the Company’s objectives and strategies for using derivatives, as well as quantitative disclosures about the fair value of and gains and losses on derivative instruments, and disclosures about credit-risk-related contingent features in derivative instruments. As required by ASC 815, the Corporation records all derivatives on the balance sheet at fair value. The accounting for changes in the fair value of derivatives depends on the intended use of the derivative, whether the Corporation has elected to designate a derivative in a hedging relationship and apply hedge accounting and whether the hedging relationship has satisfied the criteria necessary to apply hedge accounting. Derivatives designated and qualifying as a hedge of the exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as interest rate risk, are considered fair value hedges. Derivatives designated and qualifying as a hedge of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. Derivatives may also be designated as hedges of the foreign currency exposure of a net investment in a foreign operation. Hedge accounting generally provides for the matching of the timing of gain or loss recognition on the hedging instrument with the recognition of the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk in a fair value hedge or the earnings effect of the hedged forecasted transactions in a cash flow hedge. The Corporation may enter into derivative contracts that are intended to economically hedge certain of its risk, even though hedge accounting does not apply, or the Corporation elects not to apply hedge accounting. In accordance with the FASB’s fair value measurement guidance (in ASU 2011-04), the Corporation made an accounting policy election to measure the credit risk of its derivative financial instruments that are subject to master netting agreements on a net basis by counterparty portfolio. At December 31, 2023, there were no derivatives subject to a netting agreement. Loans – Loans, that Management has the intent and ability to hold for the foreseeable future or until maturity or payoff, are stated at the outstanding unpaid principal balances, net of any deferred fees. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the yield (interest income) of the related loans using the interest method. The Corporation is amortizing these amounts over the contractual life of the loan. The accrual of interest is generally discontinued when the contractual payment of principal or interest has become 90 days past due or Management has serious doubts about further collectability of principal or interest, even though the loan is currently performing. A loan may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. When a loan is placed on nonaccrual status, unpaid interest credited to income in the current year is reversed and unpaid interest accrued in a prior year is charged against the allowance for credit losses. Payments received on nonaccrual loans are applied initially against principal, then interest income, late charges and any other expenses and fees. Generally, loans are restored to accrual status when the obligation is brought current, has performed in accordance with the contractual terms for a reasonable period of time and the ultimate collectability of the total contractual principal and interest is no longer in doubt. Consumer loans are typically charged off no later than 180 days past due. Past due status is based on contractual terms of the loans. Loans Held for Sale – Mortgage loans originated and intended for sale in the secondary market at the time of origination are carried at the lower of cost or estimated fair value (determined on an aggregate basis). All sales are made without recourse. Loans held for sale at December 31, 2023 represent loans originated through third-party brokerage agreements for a pre-determined price and present no price risk to the Bank. Allowance for Credit Losses (ACL) On January 1, 2023, the Corporation adopted ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended, which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (CECL) methodology. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. It also applies to off-balance sheet credit commitments not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments) and net investments in leases recognized by a lessor in accordance with Topic 842 on leases. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost, and unfunded 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 the previously applicable incurred loss methodology. The Corporation has determined this accounting policy to be critical to the results of operations. A summary of the adoption of the new ASU follows: ACL - Investment Securities Management classifies its debt securities at the time of purchase as available for sale (AFS) or held to maturity (HTM). At December 31, 2023 and 2022, all debt securities were classified as available for sale, meaning that the Corporation intends to hold them for an indefinite period of time, but not necessarily to maturity. Available for sale debt securities are stated at estimated fair value, adjusted for amortization of premiums and accretion of discounts which are recognized as adjustments of interest income through call date or maturity. The related unrealized gains and losses are reported as other comprehensive income or loss, net of tax, until realized. With the adoption of CECL on January 1, 2023, the previous concept of other-than-temporary impairment for AFS securities has been eliminated. Under CECL, credit losses on AFS debt securities are recognized in the ACL for investments, through the provision for credit losses, rather than through a direct write-down of the security. In evaluating AFS securities for credit losses, Management considers factors such as delinquency, guarantees, invest grade rating, and specific conditions related to a specific security or industry. If an impaired debt security is sold, any previous ACL on that security is charged-off and any incremental loss will be recognized through earnings. Any improvement in expected credit losses will be recognized by reducing the ACL. For HTM securities an estimate of current expected credit loss must be established at the time of purchase with changes in estimated credit loss recognized in the ACL through the provision for credit losses. Prior to January 1, 2023, declines in the fair value of securities was recorded under the other-than-temporary impairment concept more fully described in the Corporation’s report on Form 10-K as of December 31, 2022. ACL – Loans The ACL for loans is established through provisions for credit losses charged against income. Loans deemed to be uncollectible are charged against the ACL, and subsequent recoveries, if any, are credited to the ACL. The ACL for loans is an estimate of the losses expected to be realized over the life of the loan portfolio. The ACL is determined for two distinct categories of loans: 1) loans evaluated individually for expected credit losses (specific reserve), and 2) loans evaluated collectively for expected credit losses (pooled reserve). Management’s periodic evaluation of the adequacy of the ACL for loans is based on the Bank’s past loan loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, composition of the loan portfolio, current economic conditions, diversification of the loan portfolio, delinquency statistics, results of internal loan reviews, borrowers’ actual or perceived financial and managerial strengths, and other relevant factors. This evaluation is inherently subjective, as it requires material assumptions and estimates that may be susceptible to significant change, including the amounts and timing of future cash flows expected to be received on impaired loans. Loans evaluated individually for credit losses are primarily commercial purpose loans that do not share similar characteristics with those loans evaluated in the pool. These loans may exhibit performance characteristics where it is probable that the Bank will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. All commercial purpose loans greater than $ 250 thousand and rated Substandard (7), Doubtful (8) or on nonaccrual status may be considered for individual evaluation. Impairment is measured on a loan-by-loan basis by one of the following methods: the fair value of the collateral if the loan is collateral dependent, the present value of expected future cash flows discounted at the loan’s effective interest rate or the loan’s obtainable market price. Commercial purpose loans with a balance less than $ 250 thousand, and consumer purpose loans are not evaluated individually for a specific reserve but are included in the pooled reserve calculation. Loans that are evaluated for a specific reserve, but not needing a specific reserve are not included in the pooled reserve calculation. The Corporation has elected to exclude accrued interest receivable from the measurement of the ACL. When a loan is placed on nonaccrual status, any outstanding current accrued interest is reversed against income and prior year accrued interest is deducted from the ACL. The pooled reserve represents the ACL for pools of homogenous loans, not evaluated individually. The pooled reserve is calculated using a quantitative and qualitative component for the loan pools. The following inputs are used 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.  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 loss rate is calculated over a historical period the Bank believes best represents a period that will be the most relevant and similar to the next four quarters.  The historical credit loss rate is applied to each WARM bucket through the next four quarter period.  At the end of the four quarter period, the credit loss rate applied to each WARM bucket reverts to the historical loss rate for the respective pool.  Collectively these estimated losses represent the quantitative component of the pooled reserve. The qualitative component for the pool utilizes a risk matrix comprised of eight risk factors and assigns a risk level to each factor. The risk factors consider changes 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 risk factors are weighted to reflect Management’s estimate of how the factor affects potential losses. The risk levels within each factor are measured in basis points and range from minimal risk to very high risk and are determined independently for commercial loans, residential mortgage loans and consumer loans. The ACL for pooled loans is the sum of the quantitative and qualitative loss estimates. ACL – Unfunded Commitments The ACL for unfunded commitments is recorded in other liabilities on the consolidated balance sheet. The ACL represents management’s estimate of expected losses from unfunded commitments and is determined by estimating future usage of the commitments, based on historical usage. The estimated loss is calculated in a manner similar to that used for the ACL for loans, previously described. The ACL is increased or decreased through the provision for credit losses. Prior to January 1, 2023, the allowance for loan losses was recorded using the previous methodology more fully described in the Corporation’s report on Form 10-K as of December 31, 2022. Premises and Equipment – Premises and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets or the lease term for lease hold improvements, whichever is shorter. When assets are retired or sold, the asset cost and related accumulated depreciation are eliminated from the respective accounts, and any resultant gain or loss is included in net income. The cost of maintenance and repairs is charged to operating expense as incurred, and the cost of major additions and improvements is capitalized. Bank Owned Life Insurance – The Bank invests in bank owned life insurance (BOLI) as a source of funding for employee benefit expenses. The Bank purchases life insurance coverage on the lives of a select group of employees. The Bank is the owner and beneficiary of the policies and records the investment at the cash surrender value of the underlying policies. Income from the increase in cash surrender value of the policies is included in noninterest income. Other Real Estate Owned (OREO) – Foreclosed real estate (OREO) is comprised of property acquired through a foreclosure proceeding or an acceptance of a deed in lieu of foreclosure. Balances are initially reflected at the estimated fair value less any estimated disposition costs, with subsequent adjustments made to reflect further declines in value. Any losses realized upon disposition of the property, and holding costs prior thereto, are charged against income. All properties are actively marketed to potential buyers. Transfers of Financial Assets – Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Corporation, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Corporation does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Federal Income Taxes – Deferred income taxes are provided on the liability method whereby deferred tax assets are recognized for deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance, when in the opinion of Management, it is more likely than not that some portion or all deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted through the provision for income taxes for the effects of changes in tax laws and rates on the date of enactment. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Benefits from tax positions should be recognized in the financial statements only when it is more-likely-than-not that the tax position will be sustained upon examination by the appropriate taxing authority that would have full knowledge of all relevant information. A tax position that meets the more-likely-than-not recognition threshold is measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not recognition threshold should be derecognized in the first subsequent financial reporting period in which that threshold is no longer met. ASC Topic 740, “Income Taxes” also provides guidance on the accounting for and disclosure of unrecognized tax benefits, interest and penalties. Advertising Expenses – Advertising costs are expensed as incurred. Treasury Stock – The acquisition of treasury stock is recorded under the cost method. The subsequent disposition or sale of the treasury stock is recorded using the average cost method. Wealth Management – Assets held in a fiduciary capacity are not assets of the Corporation and therefore are not included in the consolidated financial statements. The fair value of trust assets under management (including assets held at third party brokers) was $ 1.2 billion at December 31, 2023 and $ 1.0 billion at December 31, 2022. Off-Balance Sheet Financial Instruments – In the ordinary course of business, the Bank has entered into off-balance sheet financial instruments consisting of commitments to extend credit and letters of credit. Such financial instruments are recorded on the balance sheet when they are funded. The amount of any liability for the credit risk associated with off-balance sheet financial instruments is recorded in other liabilities and was $ 2.0 million at December 31, 2023 and $ 1.5 million at December 31, 2022. Stock-Based Compensation – The Corporation accounts for stock-based compensation in accordance with the ASC Topic 718, “Stock Compensation.” ASC Topic 718 requires compensation costs related to share-based payment transactions to be recognized in the financial statements (with limited exceptions). The amount of compensation cost is measured based on the grant-date fair value of the equity or liability instruments issued and forfeitures are accounted for as they occur. Compensation cost is recognized over the period that an employee provides services in exchange for the award. The Corporation allows the employee to use shares to satisfy employer income tax withholding obligations. Pension – The provision for pension expense was actuarially determined using the projected unit credit actuarial cost method. The funding policy is to contribute an amount sufficient to meet the requirements of ERISA, subject to Internal Revenue Code contribution limitations. In accordance with ASC Topic 715, “Compensation – Retirement Benefits”, the Corporation recognizes the plan’s over-funded or under-funded status as an asset or liability with an offsetting adjustment to Accumulated Other Comprehensive Income (AOCI). ASC Topic 715 requires the determination of the fair value of a plan’s assets at the company’s year-end and the recognition of actuarial gains and losses, prior service costs or credits, transition assets or obligations as a component of AOCI. These amounts will be subsequently recognized as components of net periodic benefit costs. Further, actuarial gains and losses that arise in subsequent periods that are not initially recognized as a component of net periodic benefit costs will be recognized as a component of AOCI. Those amounts will subsequently be recorded as a component of net periodic benefit costs as they are amortized during future periods. Earnings per share – Earnings per share are computed based on the weighted average number of shares outstanding during each year. The Corporation’s basic earnings per share are calculated as net income divided by the weighted average number of shares outstanding. For diluted earnings per share, net income is divided by the weighted average number of shares outstanding plus the incremental number of shares added as a result of converting common stock equivalents, calculated using the treasury stock method. The Corporation’s common stock equivalents consist of stock options and restricted stock awards. A reconciliation of the weighted average shares outstanding used to calculate basic earnings per share and diluted earnings per share follows: (Dollars and shares in thousands, except per share data) 2023 2022 Weighted average shares outstanding (basic) 4,374 4,421 Impact of common stock equivalents 7 24 Weighted average shares outstanding (diluted) 4,381 4,445 Anti-dilutive options excluded from calculation — 29 Net income $ 13,598 $ 14,938 Basic earnings per share $ 3.11 $ 3.38 Diluted earnings per share $ 3.10 $ 3.36 Segment Reporting – The Bank acts as an independent community financial services provider and offers traditional banking and related financial services to individual, business and government customers. Through its community offices and electronic banking applications, the Bank offers a full array of commercial and retail financial services, including the taking of time, savings and demand deposits; the making of commercial, consumer and mortgage loans; and the providing of safe deposit services. The Bank also performs personal, corporate, pension and fiduciary services through its Wealth Management Department. Management does not separately allocate expenses, including the cost of funding loan demand, between the commercial, retail, mortgage banking and trust operations of the Bank. As such, discrete information is not available and segment reporting would not be meaningful. Comprehensive Income – Comprehensive income is reflected in the Consolidated Statements of Comprehensive Income and includes net income and unrealized gains or losses, net of tax, on investment securities, reclassifications and the change in plan assets and benefit obligations on the Bank’s pension plan, net of tax. Reclassification – Certain prior period amounts may have been reclassified to conform to the current year’s presentation. Such reclassifications did not affect reported net income. 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 retai

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2023
Regulatory Matters [Abstract]
Regulatory Matters	Note 2. Regulatory Matters The Bank is limited as to the amount it may lend to the Corporation, unless such loans are collateralized by specific obligations. State regulations also limit the amount of dividends the Bank can pay to the Corporation and are generally limited to the Bank’s accumulated net earnings, which were $ 152.7 million at December 31, 2023. In addition, dividends paid by the Bank to the Corporation would be prohibited if the effect thereof would cause the Bank’s capital to be reduced below applicable minimum capital requirements. The Bank is subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgements by the regulators about components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the table below) of total and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined), and of Tier 1 capital (as defined) to average assets (as defined). Although not adopted in regulation form, the Pennsylvania Department of Banking utilizes capital standards requiring a minimum leverage capital ratio of 6 % and a total risk-based capital ratio of 10 %, defined substantially the same as those by the FDIC. Management believes, as of December 31, 2023, that the Bank met all capital adequacy requirements to which it is subject. The Corporation and the Bank are subject to the capital requirements contained in the regulation generally referred to as Basel III. The Basel III standards were effective for the Corporation and the Bank, effective January 1, 2015. Basel III imposes significantly higher capital requirements and more restrictive leverage and liquidity ratios than those previously in place. The capital ratios to be considered “well capitalized” under Basel III 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 %. The CET1 ratio is a new capital ratio under Basel III and the Tier 1 risk-based capital ratio of 8 % has been increased from 6 %. The rules also included changes in the risk weights of certain assets to better reflect credit and other risk exposures. In addition, a capital conservation buffer of 2.50 % 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 (“adequately capitalized”) for each respective capital measurement. The Bank’s capital conservation buffer at December 31, 2023 was 5.63 %. Compliance with the capital conservation buffer is required in order to avoid limitations on certain capital distributions, especially dividends. As of December 31, 2023, the Bank was “well capitalized’ under the Basel III requirements. For additional information on the capital ratios see the section titled Shareholders’ Equity, and Table 13. At December 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 $ 339 thousand at December 31, 2023, which is being amortized on a pro-rata basis over a 5 -year and 10 -year period, based on the maturity dates 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 are structured to qualify as Tier 2 Capital for the Corporation and there are no debt covenants on the notes. 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 QCBR 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 Basel III risk-based capital rule. The CBLR rule was effective January 1, 2020 and banks could opt-in through an election in the first quarter 2020 regulatory filings. The Bank meets the criteria of a QCBO but did not opt-in to the CBLR. The consolidated asset limit on small bank holding companies is $ 3 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 presents the regulatory capital ratio requirements for the Corporation and the Bank. As of December 31, 2023 Regulatory Ratios Adequately Capitalized Well Capitalized Actual Minimum Minimum (Dollars in thousands) Amount Ratio Amount Ratio Amount Ratio Common Equity Tier 1 Risk-based Capital Ratio (1) Corporation $ 164,060 11.82 % $ 62,463 N/A N/A N/A Bank 171,932 12.38 % 62,496 4.50 % $ 90,271 6.50 % Tier 1 Risk-based Capital Ratio (2) Corporation $ 164,060 11.82 % $ 83,284 N/A N/A N/A Bank 171,932 12.38 % 83,327 6.00 % $ 111,103 8.00 % Total Risk-based Capital Ratio (3) Corporation $ 200,589 14.45 % $ 111,046 N/A N/A N/A Bank 189,300 13.63 % 111,103 8.00 % $ 138,879 10.00 % Tier 1 Leverage Ratio (4) Corporation $ 164,060 9.01 % $ 72,833 N/A N/A N/A Bank 171,932 9.44 % 72,871 4.00 % $ 91,088 5.00 % As of December 31, 2022 Regulatory Ratios Adequately Capitalized Well Capitalized Actual Minimum Minimum (Dollars in thousands) Amount Ratio Amount Ratio Amount Ratio Common Equity Tier 1 Risk-based Capital Ratio (1) Corporation $ 156,468 14.22 % $ 49,529 N/A N/A N/A Bank 160,975 14.63 % 49,523 4.50 % $ 71,533 6.50 % Tier 1 Risk-based Capital Ratio (2) Corporation $ 156,468 14.22 % $ 66,039 N/A N/A N/A Bank 160,975 14.63 % 66,030 6.00 % $ 88,041 8.00 % Total Risk-based Capital Ratio (3) Corporation $ 189,370 17.21 % $ 88,051 N/A N/A N/A Bank 174,754 15.88 % 88,041 8.00 % $ 110,051 10.00 % Tier 1 Leverage Ratio (4) Corporation $ 156,468 8.95 % $ 69,937 N/A N/A N/A Bank 160,975 9.21 % 69,928 4.00 % $ 87,411 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

Restricted Cash Balances

Restricted Cash Balances	12 Months Ended
	Dec. 31, 2023
Restricted Cash Balances [Abstract]
Restricted Cash Balances	Note 3. Restricted Cash Balances The Federal Reserve’s reserve requirement on the Bank’s deposit liabilities is 0 %. Therefore, the Bank was no t required to hold any reserves at December 31, 2023 and 2022.

Investments

Investments	12 Months Ended
	Dec. 31, 2023
Investments [Abstract]
Investments	Note 4. Investments Available for Sale (AFS) Securities The following table summarizes the amortized cost and fair value of securities available-for-sale at December 31, 2023 and 2022 and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (loss). The amortized cost and estimated fair value of investment securities available for sale as of December 31, 2023 and 2022 is as follows: (Dollars in thousands) Gross Gross Amortized unrealized unrealized Fair December 31, 2023 cost gains losses value U.S. Treasury $ 83,494 $ — $ ( 9,403 ) $ 74,091 Municipal 161,339 — ( 22,721 ) 138,618 Corporate 26,336 — ( 3,138 ) 23,198 Agency mortgage & asset-backed 142,565 90 ( 10,064 ) 132,591 Non-Agency mortgage & asset-backed 108,185 48 ( 4,228 ) 104,005 Total $ 521,919 $ 138 $ ( 49,554 ) $ 472,503 (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 December 31, 2023 and 2022, the fair value of investment securities pledged to secure public funds and trust deposits totaled $ 207.4 million and $ 208.9 million, respectively. The Bank has no investment in a single issuer that exceeds 10 % of shareholders equity except U.S. Treasuries. The amortized cost and estimated fair value of debt securities at December 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. Mortgage-backed and asset-backed securities without defined maturity dates are reported on a separate line. (Dollars in thousands) Amortized cost Fair value Due in one year or less $ — $ — Due after one year through five years 61,341 55,072 Due after five years through ten years 101,953 88,740 Due after ten years 107,875 92,095 271,169 235,907 Mortgage-backed and asset-backed 250,750 236,596 Total $ 521,919 $ 472,503 The composition of the net realized securities (losses) gains for the years ended December 31 is as follows: (Dollars in thousands) 2023 2022 Proceeds $ 40,113 $ 19,629 Gross gains realized 12 61 Gross losses realized ( 1,131 ) ( 152 ) Net (losses)/gains realized $ ( 1,119 ) $ ( 91 ) Tax provision on net (losses)/gains realized $ 235 $ 19 Impairment : The following table reflects the unrealized losses in the investment 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 December 31, 2023 and 2022. Securities in an unrealized loss position are evaluated at least quarterly for impairment. For this evaluation, 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 December 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. December 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 $ — $ — — $ 74,091 $ ( 9,403 ) 28 $ 74,091 $ ( 9,403 ) 28 Municipal — — — 138,618 ( 22,721 ) 168 138,618 ( 22,721 ) 168 Corporate 1,483 ( 167 ) 5 21,715 ( 2,971 ) 46 23,198 ( 3,138 ) 51 Agency mortgage & asset-backed 6,227 ( 186 ) 19 118,053 ( 9,878 ) 223 124,280 ( 10,064 ) 242 Non-Agency mortgage & asset-backed 47,928 ( 560 ) 19 50,071 ( 3,668 ) 56 97,999 ( 4,228 ) 75 Total temporarily impaired $ 55,638 $ ( 913 ) 43 $ 402,548 $ ( 48,641 ) 521 $ 458,186 $ ( 49,554 ) 564 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 December 31, 2023 and 2022, this investment was reported at a fair value of $ 427 thousand and $ 411 thousand, respectively, with changes in value reported through income.

Loans

Loans	12 Months Ended
	Dec. 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 December 31 is as follows: (Dollars in thousands) 2023 2022 Residential Real Estate 1-4 Family Consumer first liens $ 142,017 $ 85,166 Commercial first lien 63,271 61,702 Total first liens 205,288 146,868 Consumer junior liens and lines of credit 68,752 69,561 Commercial junior liens and lines of credit 3,809 4,127 Total junior liens and lines of credit 72,561 73,688 Total residential real estate 1-4 family 277,849 220,556 Residential real estate - construction Consumer 13,837 13,908 Commercial 12,063 10,485 Total residential real estate construction 25,900 24,393 Commercial real estate 703,767 564,291 Commercial 242,654 235,602 Total commercial 946,421 799,893 Consumer 6,815 6,199 1,256,985 1,051,041 Less: Allowance for credit losses ( 16,052 ) ( 14,175 ) Net Loans $ 1,240,933 $ 1,036,866 Included in the loan balances are the following: Net unamortized deferred loan costs $ 1,615 $ 2,027 Loans pledged as collateral for borrowings and commitments from: FHLB $ 699,527 $ 585,601 Federal Reserve Bank 83,482 92,922 Total $ 783,009 $ 678,523 Paycheck Protection Program loans (included in Commercial loans) $ 57 $ 179 Loans to directors and executive officers and related interests and affiliated enterprises were as follows: (Dollars in thousands) 2023 2022 Balance at beginning of year $ 13,283 $ 10,162 New loans made 8,870 4,615 Repayments ( 10,608 ) ( 1,494 ) Balance at end of year $ 11,545 $ 13,283

Loan Quality And Allowance For

Loan Quality And Allowance For Credit Losses	12 Months Ended
	Dec. 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 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 borrower’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 Bank 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. 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 Enterprise Risk Management Committee of the Board of Directors. Management believes the ACL at December 31, 2023 is adequate. The following table presents loans by year of origination and internally assigned risk ratings: (Dollars in thousands) Revolving Revolving Term Loans Loans Loans Amortized Cost Basis by Origination Year Amortized Converted As of December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate 1-4 family: Commercial: Risk rating: Pass (1-5) $ 9,867 $ 9,088 $ 11,038 $ 9,691 $ 2,433 $ 22,906 $ 2,057 $ — $ 67,080 OAEM (6) — — — — — — — — — Substandard (7) — — — — — — — — — Doubtful (8) — — — — — — — — — Total Commercial 9,867 9,088 11,038 9,691 2,433 22,906 2,057 — 67,080 Consumer: Performing 53,128 34,136 15,625 10,245 5,222 28,423 43,968 20,022 210,769 Nonperforming — — — — — — — — — Total Consumer 53,128 34,136 15,625 10,245 5,222 28,423 43,968 20,022 210,769 Total $ 62,995 $ 43,224 $ 26,663 $ 19,936 $ 7,655 $ 51,329 $ 46,025 $ 20,022 $ 277,849 Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate construction: Commercial: Risk rating: Pass (1-5) $ 6,845 $ 2,209 $ 1,289 $ 214 $ — $ 1,506 $ — $ — $ 12,063 OAEM (6) — — — — — — — — — Substandard (7) — — — — — — — — — Doubtful (8) — — — — — — — — — Total Commercial 6,845 2,209 1,289 214 — 1,506 — — 12,063 Consumer: Performing 13,837 — — — — — — — 13,837 Nonperforming — — — — — — — — — Total Consumer 13,837 — — — — — — — 13,837 Total $ 20,682 $ 2,209 $ 1,289 $ 214 $ — $ 1,506 $ — $ — $ 25,900 Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate: Risk rating: Pass (1-5) $ 180,052 $ 110,886 $ 98,540 $ 34,307 $ 38,603 $ 214,179 $ 10,567 $ — $ 687,134 OAEM (6) 2,955 1,350 1,000 6,823 — 2,182 139 — 14,449 Substandard (7) — — — — — 2,134 50 — 2,184 Doubtful (8) — — — — — — — — — Total $ 183,007 $ 112,236 $ 99,540 $ 41,130 $ 38,603 $ 218,495 $ 10,756 $ — $ 703,767 Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial: Risk rating: Pass (1-5) $ 34,851 $ 33,983 $ 45,754 $ 22,847 $ 3,579 $ 64,542 $ 36,508 $ — $ 242,064 OAEM (6) — — — — — — — — — Substandard (7) — 317 — — — — 273 — 590 Doubtful (8) — — — — — — — — — Total $ 34,851 $ 34,300 $ 45,754 $ 22,847 $ 3,579 $ 64,542 $ 36,781 $ — $ 242,654 Current period gross charge-offs $ ( 125 ) $ — $ ( 130 ) $ — $ — $ — $ ( 50 ) $ — $ ( 305 ) Consumer: Performing 1,863 669 1,985 148 80 5 2,060 — 6,810 Nonperforming — — — — — — 5 — 5 Total $ 1,863 $ 669 $ 1,985 $ 148 $ 80 $ 5 $ 2,065 $ — $ 6,815 Current period gross charge-offs $ ( 63 ) $ — $ ( 10 ) $ ( 2 ) $ ( 6 ) $ — $ ( 36 ) $ — $ ( 117 ) The following presents the amortized cost basis of loans on nonaccrual status and loans past due over 90 days and still accruing as of December 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 December 31, 2023 Residential Real Estate 1-4 Family First liens $ — $ — $ — Junior liens and lines of credit — — — Total — — — Residential real estate - construction — — — Commercial real estate — — — Commercial 147 — — Consumer — — 5 Total $ 147 $ — $ 5 The following table reports on the risk rating for those loans in the portfolio that are assigned an individual risk rating as of 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 $ 146,748 $ — $ 120 $ — $ 146,868 Junior liens and lines of credit 73,688 — — — 73,688 Total 220,436 — 120 — 220,556 Residential real estate - construction 24,393 — — — 24,393 Commercial real estate 560,294 1,095 2,902 — 564,291 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 Delinquent loans are a result of borrowers’ cash flow and/or alternative sources of cash being insufficient to repay loans. The Bank’s likelihood of collateral liquidation to repay the loans becomes more probable the further behind a borrower falls, particularly when loans reach 90 days or more past due. Management monitors the performance status of loans by the use of an aging report. The aging report can provide an early indicator of loans that may become severely delinquent and possibly result in a loss to the Bank. The following table presents the aging of payments in the loan portfolio as of December 31, 2023 and 2022: (Dollars in thousands) Loans Past Due and Still Accruing Total Total 30-59 Days 60-89 Days 90 Days+ Past Due Current Loans December 31, 2023 Residential Real Estate 1-4 Family First liens $ 62 $ 394 $ — $ 456 $ 204,832 $ 205,288 Junior liens and lines of credit 239 228 — 467 72,094 72,561 Total 301 622 — 923 276,926 277,849 Residential real estate - construction — — — — 25,900 25,900 Commercial real estate 3,232 — — 3,232 700,535 703,767 Commercial 542 112 147 801 241,853 242,654 Consumer 21 12 5 38 6,777 6,815 Total $ 4,096 $ 746 $ 152 $ 4,994 $ 1,251,991 $ 1,256,985 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 $ 146,231 $ 146,868 Junior liens and lines of credit 490 — — — 490 73,198 73,688 Total 830 177 — 120 1,127 219,429 220,556 Residential real estate - construction — — — — — 24,393 24,393 Commercial real estate 649 — — — 649 563,642 564,291 Commercial 681 50 — — 731 234,871 235,602 Consumer 29 5 13 — 47 6,152 6,199 Total $ 2,189 $ 232 $ 13 $ 120 $ 2,554 $ 1,048,487 $ 1,051,041 At December 31, 2023, the Bank had $ 0 of residential properties in the process of foreclosure compared to $ 120 thousand at the end of 2022. Interest not recognized on nonaccrual loans was $ 6 thousand for the years ended December 31, 2023 and 2022, respectively. 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. No loan modifications were made to borrowers experiencing financial difficulties during 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 $ — $ — $ — Twelve Months Ended December 31, 2022 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Residential Real Estate 1-4 Family First liens $ 641 $ 33 Junior liens and lines of credit — — Total 641 33 Residential real estate - construction 106 105 Commercial real estate 7,765 369 Commercial — — Total $ 8,512 $ 507 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 - farmland 3 1,466 1,466 — — — Commercial real estate - construction and land development — — — — — — Commercial real estate 1 82 82 — — — Total 12 $ 2,950 $ 2,950 $ — — $ — *The performing status is determined by the loan’s compliance with the modified terms. Allowance for Credit Losses: The following table shows the activity in the Allowance for Credit Loss (ACL), for the years ended December 31, 2023 and 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 ALL at December 31, 2022 $ 459 $ 234 $ 343 $ 7,493 $ 4,846 $ 133 $ 667 $ 14,175 Impact of adopting CECL on 1-1-23 1,096 493 ( 95 ) 584 ( 1,907 ) ( 40 ) ( 667 ) ( 536 ) Charge-offs — — — — ( 305 ) ( 117 ) — ( 422 ) Recoveries 2 — 49 1 112 82 — 246 Provision ( 261 ) ( 308 ) ( 1 ) 2,579 544 36 — 2,589 ACL at December 31, 2023 $ 1,296 $ 419 $ 296 $ 10,657 $ 3,290 $ 94 $ — $ 16,052 ALL at December 31, 2021 $ 475 $ 252 $ 325 $ 8,168 $ 5,127 $ 130 $ 589 $ 15,066 Charge-offs ( 20 ) — — ( 1,451 ) ( 71 ) ( 102 ) — ( 1,644 ) Recoveries 48 2 — 1 26 26 — 103 Provision ( 44 ) ( 20 ) 18 775 ( 236 ) 79 78 650 ALL at December 31, 2022 $ 459 $ 234 $ 343 $ 7,493 $ 4,846 $ 133 $ 667 $ 14,175 The following table shows the loans that were evaluated for the ACL under a specific reserve (individually) and those that were evaluated under a general reserve (collectively), and the amount of the ACL established in each category as of December 31, 2023 and 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, 2023 Loans evaluated for ACL: Individually $ — $ — $ — $ — $ — $ — $ — $ — Collectively 205,288 72,561 25,900 703,767 242,654 6,815 — 1,256,985 Total $ 205,288 $ 72,561 $ 25,900 $ 703,767 $ 242,654 $ 6,815 $ — $ 1,256,985 ACL established for loans evaluated: Individually $ — $ — $ — $ — $ — $ — $ — $ — Collectively 1,296 419 296 10,657 3,290 94 — 16,052 ACL at December 31, 2023 $ 1,296 $ 419 $ 296 $ 10,657 $ 3,290 $ 94 $ — $ 16,052 December 31, 2022 Loans evaluated for ALL: Individually $ 619 $ — $ — $ 2,331 $ — $ — $ — $ 2,950 Collectively 146,249 73,688 24,393 561,960 235,602 6,199 — 1,048,091 Total $ 146,868 $ 73,688 $ 24,393 $ 564,291 $ 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

Premises And Equipment

Premises And Equipment	12 Months Ended
	Dec. 31, 2023
Premises And Equipment [Abstract]
Premises And Equipment	Note 7. Premises and Equipment At December 31, 2023 premises and equipment consisted of: (Dollars in thousands) Estimated Life 2023 2022 Land $ 3,607 $ 3,617 Buildings and leasehold improvements 15 - 30 years, or lease term 33,947 35,751 Furniture, fixtures and equipment 3 - 10 years 11,097 9,767 Total cost 48,651 49,135 Less: Accumulated depreciation ( 20,108 ) ( 19,109 ) Net premises and equipment $ 28,543 $ 30,026 The following table shows the amount of depreciation for the years ended December 31: 2023 2022 Depreciation expense $ 2,137 $ 1,382

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	Note 8. 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 Cost: The components of total lease cost were as follows for the period ending: For the years ended December 31 (Dollars in thousands) 2023 2022 Operating lease cost $ 815 $ 779 Short-term lease cost 16 299 Variable lease cost 147 133 Total lease cost $ 978 $ 1,211 Supplemental Lease Information: For the years ended (Dollars in thousands) December 31 Cash paid for amounts included in the measurement of lease liabilities: 2023 2022 Operating cash flows from operating leases $ 791 $ 754 Weighted-average remaining lease term (years) 12.0 12.0 Weighted-average discount rate 3.40 % 3.36 % Lease Obligations: Future undiscounted lease payments for operating leases with initial terms of one year or more as of December 31, 2023 are as follows: (Dollars in thousands) 2024 $ 721 2025 666 2026 564 2027 421 2028 393 2029 and beyond 3,205 Undiscounted cash flows 5,970 Imputed interest ( 1,154 ) Total lease liability $ 4,816

Other Real Estate Owned

Other Real Estate Owned	12 Months Ended
	Dec. 31, 2023
Other Real Estate Owned [Abstract]
Other Real Estate Owned	Note 9. Other Real Estate Owned The Bank had no other real estate owned at December 31, 2023 and 2022.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2023
Goodwill [Abstract]
Goodwill	Note 10. Goodwill The Bank has $ 9.0 million of goodwill recorded on its balance sheet as the result of corporate acquisitions. Goodwill is not amortized, nor deductible for tax purposes. However, Goodwill is tested for impairment at least annually in accordance with ASC Topic 350. Goodwill was tested for impairment as of August 31, 2023. The 2023 test was conducted using a qualitative assessment method that requires the use of significant assumptions in order to make a determination of likely impairment. These assumptions may include, but are not limited to: macroeconomic factors, banking industry conditions, banking merger and acquisition trends, the Bank’s historical financial performance, the Corporation’s stock price, forecast Bank financial performance, and change of control premiums. Management determined the Bank’s goodwill was not likely impaired in 2023 and did not make a further assessment. The 2022 impairment test was also conducted using a qualitative assessment and Management determined the Bank’s goodwill was not likely impaired in 2022 and did not make a further assessment.

Deposits

Deposits	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
Deposits	Note 11. Deposits Deposits are summarized as follows at December 31: (Dollars in thousands) 2023 2022 Noninterest-bearing checking $ 273,050 $ 299,231 Interest-bearing checking 454,517 496,533 Money management 572,058 569,585 Savings 105,907 128,709 Total interest-bearing checking and savings 1,132,482 1,194,827 Time deposits 132,446 57,390 Total deposits $ 1,537,978 $ 1,551,448 Overdrawn deposit accounts reclassified as loans $ 160 $ 103 Time deposits greater than $250,000 at December 31, 2023 and 2022 were $ 44.4 million and $ 8.8 million, respectively. At December 31, 2023 the scheduled maturities of time deposits are as follows: (Dollars in thousands) Time Deposits 2024 $ 94,519 2025 19,009 2026 8,104 2027 3,611 2028 7,203 Total $ 132,446 The deposits of directors, executive officers, related interests and affiliated enterprises totaled $ 4.8 million and $ 4.3 million at December 31, 2023 and 2022, respectively.

Other Borrowings

Other Borrowings	12 Months Ended
	Dec. 31, 2023
Other Borrowings [Abstract]
Other Borrowings	Note 12. Other Borrowings The Bank has access to short-term borrowings from the FHLB in the form of a revolving term commitment used to fund the short-term liquidity needs of the Bank. These borrowings reprice on a daily basis and the interest rate fluctuates with short-term market interest rates. The Bank had no short-term borrowings at December 31, 2023 and 2022. At December 31, 2023, other borrowings were: December 31 (Dollars in thousands) 2023 2022 FHLB maturities through 2024, floating with SOFR, at rates from 5.82 % to 5.83 %, averaging 5.82 % $ 40,000 $ - Federal Reserve Bank maturities through 2024, with fixed rate at rates from 4.38 % to 4.93 %, averaging 4.58 % 90,000 - $ 130,000 $ - The FHLB borrowing was collateralized by $699.5 million of loans and the Federal Reserve Bank borrowing, through the BTFP, was collateralized by $93.0 million (amortized cost) of investment securities at December 31, 2023. There were no advances at December 31, 2022. The Bank’s maximum borrowing capacity with the FHLB at December 31, 2023 was $ 484.2 million with $ 444.2 million available to borrow. This borrowing capacity is secured by a Blanket Pledge Agreement with FHLB on the Bank’s real estate loan portfolio. Scheduled payments on other borrowings over the next five years are as follows: (Dollars in thousands) 2024 $ 130,000 2025 - 2026 - 2027 - 2028 - $ 130,000 The Bank has established credit at the Federal Reserve Discount Window and as of year-end had the ability to borrow approximately $ 56 million. The Bank also has $ 56.0 million in unsecured lines of credit at two correspondent banks.

Subordinate Notes

Subordinate Notes	12 Months Ended
	Dec. 31, 2023
Subordinate Notes [Abstract]
Subordinate Notes	Note 13. Subordinate Notes At December 31, 2023 and 2022, 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 $ 339 thousand at December 31, 2023 and $ 377.0 thousand at December 31, 2022, which is being amortized on a pro-rata basis, based on the maturity dates 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 are structured to qualify as Tier 2 Capital for the Corporation and there are no debt covenants on the notes.

Federal Income Taxes

Federal Income Taxes	12 Months Ended
	Dec. 31, 2023
Federal Income Taxes [Abstract]
Federal Income Taxes	Note 14. Federal Income Taxes The temporary differences which give rise to significant portions of deferred tax assets and liabilities at December 31 are as follows: (Dollars in thousands) Deferred Tax Assets 2023 2022 Allowance for loan losses $ 3,440 $ 3,021 Deferred compensation 939 916 Purchase accounting 20 19 Accumulated other comprehensive loss 10,882 13,633 Lease liabilities 1,032 1,309 Other 596 280 Total gross deferred tax assets 16,909 19,178 Deferred Tax Liabilities Depreciation 3,023 1,079 Right-of-use asset 1,002 1,281 Joint ventures and partnerships 43 45 Pension 694 711 Deferred loan fees and costs, net 346 432 Total gross deferred tax liabilities 5,108 3,548 Net deferred tax asset $ 11,801 $ 15,630 In assessing the realizability of deferred tax assets, Management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, Management believes it is more likely than not that the Bank will realize the benefits of these deferred tax assets other than those for which a valuation allowance has been recorded. The components of income taxes attributable to income from operations were as follows: For the Years Ended December 31 (Dollars in thousands) 2023 2022 Current tax expense (benefit) $ 1,015 $ 1,385 Deferred tax expense (benefit) 1,140 1,172 Income tax provision $ 2,155 $ 2,557 For the years ended December 31, 2023 and 2022, the income tax provisions are different from the tax expense which would be computed by applying the Federal statutory rate to pretax operating earnings. The Federal statutory rate was 21 % for 2023 and 2022. A reconciliation between the tax provision at the statutory rate and the tax provision at the effective tax rate is as follows: For the Years Ended December 31 (Dollars in thousands) 2023 2022 Tax provision at statutory rate $ 3,308 $ 3,674 Income on tax-exempt loans and securities ( 949 ) ( 1,113 ) Investment in solar tax credit ( 325 ) — Nondeductible interest expense relating to carrying tax-exempt obligations 215 47 Income from bank owned life insurance ( 88 ) ( 86 ) Stock option compensation ( 1 ) 5 Other, net ( 5 ) 30 Income tax provision $ 2,155 $ 2,557 Effective income tax rate 13.7 % 14.6 % The Corporation recognizes interest accrued related to unrecognized tax benefits and penalties in income tax expense for all periods presented. No penalties or interest were recognized in 2023 or 2022. The Corporation had no uncertain tax positions at December 31, 2023. The Corporation is no longer subject to U.S. Federal and state examinations by tax authorities for the years before 2020.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income/(Loss)	12 Months Ended
	Dec. 31, 2023
Accumulated Other Comprehensive Income/(Loss) [Abstract]
Accumulated Other Comprehensive Income (Loss)	Note 15. Accumulated Other Comprehensive Income/(Loss) The components of accumulated other comprehensive loss included in shareholders' equity at December 31 are as follows: For the Years Ended December 31 2023 2022 Net unrealized gains on debt securities $ ( 49,416 ) $ ( 61,497 ) Tax effect 10,377 12,914 Ending balance $ ( 39,039 ) $ ( 48,583 ) Accumulated pension adjustment $ ( 2,406 ) $ ( 3,423 ) Tax effect 505 719 Net of tax amount $ ( 1,901 ) $ ( 2,704 ) Total accumulated other comprehensive (loss) income $ ( 40,940 ) $ ( 51,287 )

Financial Derivatives

Financial Derivatives	12 Months Ended
	Dec. 31, 2023
Financial Derivatives [Abstract]
Financial Derivatives	Note 16. Financial 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, therefore, are not used to manage interest rate risk in the Corporation’s assets or liabilities. 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 as of December 31, 2023: Fair Value of Derivative Instruments Derivative Liabilities (Dollars in thousands) As of December 31, 2023 As of 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 $ 6,268 Other Liabilities $ 2 $ 6,465 Other Liabilities $ 3 Total derivatives not designated as hedging instruments $ 2 $ 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 as of December 31, 2023: Effect of Derivatives Not Designated as Hedging Instruments on the Statement of Financial Performance 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) Year Ended December 31 2023 2022 Other Contracts Other income $ 1 $ 18 As of December 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 $ 2 thousand.

Benefit Plans

Benefit Plans	12 Months Ended
	Dec. 31, 2023
Benefit Plans [Abstract]
Benefit Plans	Note 17. Benefit Plans The Bank has a 401(k) plan which includes an auto enrollment feature and covers all employees of the Bank who have completed four months of service. Employee contributions to the plan are matched at 100 % up to 4 % of each participant’s deferrals plus 50 % of the next 2 % of deferrals from participants’ eligible compensation. Under this plan, the maximum amount of employee contributions in any given year is defined by Internal Revenue Service regulations. In addition, a 100 % discretionary profit-sharing contribution of up to 2 % of each employee’s eligible compensation is possible provided net income targets are achieved. The related expense for the 401(k) plan, and the discretionary profit-sharing plan was $ 1.3 million in 2023 and $ 1.4 million in 2022. This expense is recorded in the Salary and employee benefits line of the Consolidated Statements of Income. The Bank has a noncontributory defined benefit pension plan covering employees hired prior to April 1, 2007 and the plan was closed to new participants on this date. Benefits are based on years of service and the employee’s compensation using a career average formula. The Bank’s funding policy is to contribute the annual amount required to meet the minimum funding requirements of the Employee Retirement Income Security Act of 1974. Contributions are intended to provide not only for the benefits attributed to service to date but also for those expected to be earned in the future. Employees who are eligible for pension benefits may elect to receive an annuity style payment or a lump-sum payout of their pension benefits. Pension service costs are recorded in Salary and benefits expense while all other components of net periodic pension costs are recorded in other expense . For the next fiscal year, the estimated net loss for the defined benefit pension plan that will be amortized from accumulated other comprehensive income into net periodic benefit costs is $ 0 . The Bank uses December 31 as the measurement date for its pension plan. The Bank’s Pension Committee reviews and determines all the assumptions used to determine the benefit obligations and expense annually. Historical investment returns play a significant role in determining the expected long-term rate of return on Plan assets. The following table sets forth the plan’s funded status, based on the 2022 actuarial valuations: For the Years Ended December 31 (Dollars in thousands) 2023 2022 Change in projected benefit obligation Benefit obligation at beginning of measurement year $ 13,865 $ 19,002 Service cost 216 342 Interest cost 806 672 Actuarial (gain) loss ( 214 ) ( 4,201 ) Benefits paid ( 1,544 ) ( 1,950 ) Benefit obligation at end of measurement year 13,129 13,865 Change in plan assets Fair value of plan assets at beginning of measurement year 13,779 18,462 Actual return on plan assets net of expenses 1,727 ( 2,733 ) Benefits paid ( 1,544 ) ( 1,950 ) Fair value of plan assets at end of measurement year 13,962 13,779 Funded status of projected benefit obligation $ 833 $ ( 86 ) For the Years Ended December 31 2023 2022 Assumptions used to determine benefit obligations: Discount rate 5.96 % 6.17 % Rate of compensation increase 6.00 % 6.00 % Expected long-term return on plan assets 6.00 % 6.00 % (Dollars in thousands) Amounts recognized in accumulated other comprehensive For the Years Ended December 31 income (loss), net of tax 2023 2022 Net actuarial loss $ ( 2,406 ) $ ( 3,423 ) Tax effect 505 719 Net amount recognized in accumulated other comprehensive loss $ ( 1,901 ) $ ( 2,704 ) (Dollars in thousands) For the Years Ended December 31 Components of net periodic pension cost 2023 2022 Service cost $ 216 $ 342 Interest cost 806 672 Expected return on plan assets ( 923 ) ( 994 ) Recognized net actuarial loss — 598 Net periodic pension cost 99 618 Settlement expense — 290 Total net periodic pension cost $ 99 $ 908 For the Years Ended December 31 2023 2022 Assumptions used to determine net periodic benefit cost: Discount rate 6.17 % 3.71 % Rate of compensation increase 6.00 % 5.00 % Expected long-term return on plan assets 6.00 % 6.00 % Asset allocations: Cash and cash equivalents 3 % 3 % Common stocks 36 % 33 % Corporate bonds 14 % 14 % Municipal bonds 28 % 28 % Investment fund - debt 2 % 6 % Investment fund - equity 13 % 14 % Deposit in immediate participation guarantee contract 4 % 2 % Total 100 % 100 % The following methods and assumptions were used to estimate the fair values of the assets held by the plan. See Note 22 for additional information on the fair value hierarchy. Cash and Cash Equivalents: The carrying value of this asset is considered to approximate its fair value (Level 1). Equity Securities, Investment Funds (Debt and Equity) : The fair value of assets in these categories are determined using quoted market prices from nationally recognized markets (Level 1). Bonds (Corporate and Municipal) : Fair values of these assets was 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. Fair values were estimated primarily by obtaining quoted prices for similar assets in active markets or through the use of pricing models (Level 2). Immediate Participation Guarantee Contract: The carrying value of this asset is considered to approximate its fair value. (Level 1). Cash Surrender Value of Life Insurance: The cash surrender value of this asset is considered to approximate its fair value. However, the inputs used to determine the cash surrender value are not readily observable in the market (Level 3). The following table sets forth by level, within the fair value hierarchy, the Plan's investments at fair value as of December 31, 2023 and 2022. For more information on the levels within the fair value hierarchy, please refer to Note 22. (Dollars in Thousands) December 31, 2023 Asset Description Fair Value Level 1 Level 2 Level 3 Cash and cash equivalents $ 457 $ 457 $ — $ — Equity securities 4,978 4,978 — — Corporate bonds 1,961 — 1,961 — Municipal bonds 3,911 — 3,911 — Investment fund - debt 274 274 — — Investment fund - equity 1,831 1,831 — — Deposit in immediate participation guarantee contract 537 537 — — Cash surrender value of life insurance 13 — — 13 Total assets $ 13,962 $ 8,077 $ 5,872 $ 13 (Dollars in Thousands) December 31, 2022 Asset Description Fair Value Level 1 Level 2 Level 3 Cash and cash equivalents $ 464 $ 464 $ — $ — Equity securities 4,502 4,502 — — Corporate bonds 1,915 — 1,915 — Municipal bonds 3,794 — 3,794 — Investment fund - debt 766 766 — — Investment fund - equity 1,935 1,935 — — Deposit in immediate participation guarantee contract 375 375 — — Cash surrender value of life insurance 28 — — 28 Total assets $ 13,779 $ 8,042 $ 5,709 $ 28 The following table sets forth a summary of the changes in the fair value of the Plan's level 3 investments for the years ended December 31, 2023 and 2022: Cash Value of Life Insurance December 31 (Dollars in thousands) 2023 2022 Balance at the beginning of the period $ 28 $ 28 Unrealized gain (loss) relating to investments held at the reporting date — — Purchases, sales, issuances and settlement, net ( 15 ) — Balance at the end of the period $ 13 $ 28 Contributions The Bank does not expect to make any contributions in 2024. Estimated future benefit payments at December 31, 2023 ( Dollars in Thousands ) 2024 $ 931 2025 1,219 2026 1,562 2027 1,612 2028 1,125 2029-2033 4,823

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Dec. 31, 2023
Stock Based Compensation [Abstract]
Stock Based Compensation	Note 18. Stock Based Compensation In 2004, the Corporation adopted the Employee Stock Purchase Plan of 2004 (ESPP). Under the ESPP, options for 250,000 shares of stock can be issued to eligible employees. The number of shares that can be purchased by each participant is defined by the plan and the Board of Directors sets the option price. However, the option price cannot be less than 90 % of the fair market value of a share of the Corporation’s common stock on the date the option is granted. The Board of Directors also determines the expiration date of the options; however, no option may have a term that exceeds one year from the grant date. ESPP options are exercisable immediately upon grant. Any shares related to unexercised options are available for future grant. The Board of Directors may amend, suspend or terminate the ESPP at any time. The exercise price of the 2023 ESPP options was set at 95 % of the stock’s fair value at the time of the award. In 2019, the Corporation approved the 2019 Omnibus Stock Incentive Plan (Stock Plan), replacing the Incentive Stock Option Plan of 2013 (ISOP). No new awards will be made under the 2013 plan; however, any awards made under the 2013 plan remain outstanding under the terms they were issued. Under the Stock Plan, 400,000 shares have been authorized to be issued, inclusive of the remaining shares available under the 2013 plan that were rolled into the Stock Plan and forfeited awards are available for future grants. The Stock Plan allows for various types of awards including incentive stock options, restricted stock and stock appreciation rights. The ESPP options and the incentive stock options (ISO) awarded under the Stock Plan and outstanding at December 31, 2023 are all exercisable. The ESPP options expire on June 30, 2024 and the ISO options expire 10 years from the grant date. The following table summarizes the activity in the ESPP: Employee Stock Purchase Plan ESPP Weighted Average Aggregate (Dollars in thousands except share and per share data) Options Price Per Share Intrinsic Value Balance Outstanding at December 31, 2021 24,249 $ 30.24 $ - Granted 28,083 28.73 Exercised ( 1,458 ) 29.44 Expired ( 24,931 ) 30.16 Balance Outstanding at December 31, 2022 25,943 $ 28.73 $ 191 Granted 34,894 26.35 Exercised ( 1,607 ) 27.21 Expired ( 27,306 ) 27.77 Balance Outstanding at December 31, 2023 31,924 $ 26.35 $ 166 Shares available for future grants under the ESPP at December 31, 2023 172,021 The following tables summarize the activity in the Stock Plan: Incentive Stock Options Weighted Average Aggregate (Dollars in thousands except share and per share data) ISO Price Per Share Intrinsic Value Balance Outstanding at December 31, 2021 90,254 $ 28.46 $ 419 Granted — — Exercised ( 300 ) 21.27 Forfeited ( 19,500 ) 27.22 Balance Outstanding at December 31, 2022 70,454 $ 28.84 $ 511 Granted — — Exercised — — Forfeited — — Balance Outstanding at December 31, 2023 70,454 $ 28.84 $ 191 Restricted Shares Weighted Average Restricted Grant Date Shares Fair Value Nonvested as of December 31, 2021 11,955 $ 29.30 Granted 18,814 33.30 Vested ( 9,974 ) 32.07 Forfeited ( 291 ) 30.40 Nonvested as of December 31, 2022 20,504 $ 32.40 Granted 15,734 31.64 Vested ( 17,183 ) 31.56 Forfeited ( 548 ) 32.48 Nonvested as of December 31, 2023 18,507 $ 32.53 Shares available for future grants under the Stock Plan at December 31, 2023 253,541 Restricted shares awarded under the Stock Plan fully vest in one year for awards to Directors and ratably over three years for awards to other eligible employees. Compensation expense is based on the grant date fair value and was $ 483 thousand in 2023 and $ 462 in 2022. The amount of unrecognized compensation expense for restricted shares was $ 336 thousand at December 31, 2023. The following table provides information about the options outstanding at December 31, 2023: Options Weighted Outstanding Exercise Price Average Remaining Stock Option Plan and Exercisable per share Life (years) Employee Stock Purchase Plan 31,924 $ 26.35 0.5 Incentive Stock Options 7,000 22.05 1.2 Incentive Stock Options 14,650 21.27 2.2 Incentive Stock Options 24,050 30.00 3.2 Incentive Stock Options 24,754 34.10 4.2 ISO Total/Average 70,454 $ 28.84 3.1

Deferred Compensation Agreement

Deferred Compensation Agreement	12 Months Ended
	Dec. 31, 2023
Deferred Compensation Agreement [Abstract]
Deferred Compensation Agreement	Note 19. Deferred Compensation Agreement The Bank has a Director’s Deferred Compensation Plan, whereby each director may voluntarily participate and elect each year to defer all or a portion of their Bank director’s fees. Each participant directs the investment of their own account among various publicly available mutual funds designated by the Bank’s Wealth Management department. Changes in the account balance beyond the amount deferred to the account are solely the result of the performance of the selected mutual fund. The Bank maintains an offsetting asset and liability for the deferred account balances and the annual expense is recorded as a component of directors’ fees as if it were a direct payment to the director. The Bank will not incur any expense when the account goes into payout.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2023
Shareholders' Equity [Abstract]
Shareholders’ Equity	Note 20. Shareholders’ Equity The Board of Directors, from time to time, authorizes the repurchase of the Corporation’s $ 1 .00 par value common stock. The repurchased shares will be held as Treasury shares available for issuance in connection with future stock dividends and stock splits, employee benefit plans, executive compensation plans, the Dividend Reinvestment Plan (DRIP) and other appropriate corporate purposes. The term of the repurchase plans is normally one year . The Corporation held 339,741 and 320,575 treasury shares at cost at December 31, 2023 and 2022, respectively. The following table provides information about the Corporation’s stock repurchase activity: Shares Repurchased Plan Date Authorized Expiration 2023 2022 12/22/2022 150,000 shares 12/21/2023 83,058 2,848 The Corporation’s DRIP allows for shareholders to purchase additional shares of the Corporation’s common stock by reinvesting cash dividends paid on their shares or through optional cash payments. The Corporation has authorized one million ( 1,000,000 ) shares of its currently authorized but not outstanding common stock to be issued under the plan or it may issue from Treasury shares. The DRIP added $ 1.4 million to capital during 2023. This total was comprised of $ 1.0 million from the reinvestment of quarterly dividends and $ 312 thousand of optional cash purchases. During 2023, 46,458 shares of common stock were purchased through the DRIP and 220,452 shares remain to be issued. In December 2023, an open market repurchase plan was approved to repurchase 150,000 shares over a one-year period.

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments And Contingencies [Abstract]
Commitments And Contingencies	Note 21. 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 as of December 31: (Dollars in thousands) Financial instruments whose contract amounts represent credit risk 2023 2022 Commercial commitments to extend credit $ 325,982 $ 275,867 Consumer commitments to extend credit (secured) 112,157 93,124 Consumer commitments to extend credit (unsecured) 5,964 5,247 $ 444,103 $ 374,238 Standby letters of credit $ 19,851 $ 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. 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 the majority of 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. 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. 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 2023, the provision for credit losses-unfunded commitments was $ 135 thousand compared to $ 0 for 2022. At December 31, 2023, the Bank had a $ 2.0 million reserve against off balance sheet commitments compared to $ 1.5 million at December 31, 2022. Legal Proceedings The nature of the Corporation’s business generates a certain amount of litigation. We establish 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 we are able to do so, we also determine estimates of probable losses, whether in excess of any accrued liability or where there is no accrued liability. These assessments are based on our analysis of currently available information and are subject to significant judgment and a variety of assumptions and uncertainties. As new information is obtained, we may change our assessments and, as a result, take or adjust the amounts of our accruals and change our 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 probable losses or ranges of probable losses may not represent the actual loss to the Corporation from any legal proceeding. Our exposure and ultimate losses may be higher, possibly significantly higher, than amounts we may accrue or amounts we may estimate. In management’s opinion, we do 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 will have a material adverse effect on our financial position. We cannot now determine, however, whether or not any claim asserted against us will have a material adverse effect on our results of operations in any future reporting period, which will depend on, amount other things, the amount of loss resulting from the claim and the amount of income otherwise reported for the reporting period. Thus, at December 31, 2023, we are 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. No material proceedings are pending or are known to be threatened or contemplated against us by governmental authorities. In management’s opinion, there are no other proceedings pending to which the Corporation is a party or to which its property is subject which, if determined adversely to the Corporation, would be material.

Fair Value Measurements And Fai

Fair Value Measurements And Fair Values Of Financial Instruments	12 Months Ended
	Dec. 31, 2023
Fair Value Measurements And Fair Values Of Financial Instruments [Abstract]
Fair Value Measurements And Fair Values Of Financial Instruments	Note 22. 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 year-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. 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 level within the hierarchy does not represent risk. 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 at December 31, 2023 and 2022. 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 third quarter of 2023. Collateral dependent loans are measured at fair value on a nonrecurring basis. Other Real Estate Owned : Assets acquired through or instead of loan foreclosure are initially recorded at the lower of cost or the fair value less costs to sell when acquired. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals which are updated no less frequently than annually. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach with data from comparable properties (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. In connection with the measurement and initial recognition of other real estate owned, losses are recognized through the allowance for loan losses. Subsequent charge-offs are recognized as an expense. Other real estate owned properties are evaluated on a quarterly basis for additional impairment and adjusted accordingly. Recurring Fair Value Measurements For financial assets measured at fair value on a recurring basis, the fair value measurements by level within the fair value hierarchy used at December 31, 2023 and 2022 are as follows: (Dollars in Thousands Fair Value at December 31, 2023 Asset Description Level 1 Level 2 Level 3 Total Equity securities, at fair value $ 427 $ — $ — $ 427 Available for sale: U.S. Treasury 74,091 — — 74,091 Municipal — 138,618 — 138,618 Corporate — 23,198 — 23,198 Agency mortgage & asset-backed — 132,591 — 132,591 Non-Agency mortgage & asset-backed — 104,005 — 104,005 Total assets $ 74,518 $ 472,503 $ — $ 472,930 (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 & asset-backed — 150,935 — 150,935 Non-Agency mortgage & 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 December 31, 2023 and 2022 was $ 2 thousand and $ 3 thousand, respectively and was considered immaterial. Nonrecurring Fair Value Measurements There were no financial assets measured at fair value on a nonrecurring basis at December 31, 2023 or 2022. The Corporation did no t record any liabilities at fair value for which measurement of the fair value was made on a nonrecurring basis at December 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 December 31, 2023. 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 December 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 December 31, 2023. The carrying amounts and estimated fair value of financial instruments not carried at fair value are as follows: December 31, 2023 Carrying Fair (Dollars in thousands) Amount Value Level 1 Level 2 Level 3 Financial assets, carried at cost: Cash and cash equivalents $ 23,140 $ 23,140 $ 23,140 $ — $ — Long-term interest-earnings deposits in other banks 6,229 6,229 6,229 Loans held for sale 213 213 — 213 — Net loans 1,240,933 1,207,403 — — 1,207,403 Accrued interest receivable 7,506 7,506 — — 7,506 Financial liabilities: Deposits $ 1,537,978 $ 1,537,480 $ — $ 1,537,480 $ — Federal Reserve Bank Borrowings 90,000 89,783 89,783 FHLB Advances 40,000 40,110 40,110 Subordinate notes 19,661 18,303 — 18,303 — Accrued interest payable 3,856 3,856 — 3,856 — 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-earnings 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 —

Parent Company (Franklin Financ

Parent Company (Franklin Financial Services Corporation) Condensed Financial Information	12 Months Ended
	Dec. 31, 2023
Parent Company (Franklin Financial Services Corporation) Condensed Financial Information [Abstract]
Parent Company (Franklin Financial Services Corporation) Condensed Financial Information	Note 23. Parent Company (Franklin Financial Services Corporation) Condensed Financial Information Balance Sheets December 31 (Dollars in thousands) 2023 2022 Assets: Cash and cash equivalents $ 10,070 $ 13,500 Investment securities 427 411 Equity investment in subsidiaries 140,074 118,768 Other assets 1,228 1,153 Total assets $ 151,799 133,832 Liabilities: Subordinate notes $ 19,661 $ 19,623 Other liabilities 2 12 Total liabilities 19,663 19,635 Shareholders' equity 132,136 114,197 Total liabilities and shareholders' equity $ 151,799 $ 133,832 Statements of Income Years Ended December 31 (Dollars in thousands) 2023 2022 Income: Dividends from Bank subsidiary $ 5,607 $ 5,670 Change in fair value of equity securities 16 ( 69 ) Dividends 7 5 5,630 5,606 Expenses: Interest expense 1,051 1,047 Operating expenses 1,887 1,771 Income before income taxes and equity in undistributed income of subsidiaries 2,692 2,788 Income tax benefit 894 600 Equity in undistributed income of subsidiaries 10,012 11,550 Net income 13,598 14,938 Other comprehensive income/(loss) of subsidiary 10,347 ( 50,740 ) Comprehensive income (loss) $ 23,945 $ ( 35,802 ) Statements of Cash Flows Years Ended December 31 (Dollars in thousands) 2023 2022 Cash flows from operating activities Net income $ 13,598 $ 14,938 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed (income) of subsidiary ( 10,012 ) ( 11,550 ) Stock option compensation 483 462 Change in fair value of equity security ( 16 ) 69 Increase in other assets/liabilities ( 896 ) ( 528 ) Net cash provided by operating activities 3,157 3,391 Cash flows from financing activities Dividends paid ( 5,595 ) ( 5,658 ) Cash received from option exercises 47 48 Common stock issued under dividend reinvestment plan 1,355 1,416 Treasury stock purchase ( 2,394 ) ( 3,334 ) Net cash (used in) provided by financing activities ( 6,587 ) ( 7,528 ) (Decrease) increase in cash and cash equivalents ( 3,430 ) ( 4,137 ) Cash and cash equivalents as of January 1 13,500 17,637 Cash and cash equivalents as of December 31 $ 10,070 $ 13,500

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2023
Revenue Recognition [Abstract]
Revenue Recognition	Note 24. 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 our consolidated statements of income. Revenue generating activities that fall within the scope of ASC 606 are described as follows: Wealth Management 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 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. Commissions from the sale of investment and insurance products are recognized upon the completion of the transaction. The following table presents Wealth Management Fees for December 31, 2023 and 2022: For the Twelve Months Ended (Dollars in thousands) December 31, Wealth Management Fees 2023 2022 Asset Management Fees $ 6,889 $ 6,485 Estate Management Fees 295 498 Commissions 328 169 Total $ 7,512 $ 7,152 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. 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. Other Income – these items are transactional in nature and recognized upon completion of the transaction which represents the performance obligation. Certain items included in this category may be excluded from the scope of ASC 606. 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.

Tax Credit Investments

Tax Credit Investments	12 Months Ended
	Dec. 31, 2023
Tax Credit Investments [Abstract]
Tax Credit Investments	Note 25. Tax Credit Investments In 2023, the Corporation invested $ 936 thousand in various solar tax credit limited partnerships or LLCs. These partnerships develop, build and operate solar renewable energy projects. Over the course of these investments, the Corporation expects to receive federal tax credits, tax-related benefits and excess cash distributions, if available. The tax benefits from these investments is generally recognized over six years. During the year ended December 31, 2023, the Corporation recognized federal tax credits of $ 367 thousand.

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policy)	12 Months Ended
	Dec. 31, 2023
Summary Of Significant Accounting Policies [Abstract]
Principles Of Consolidation	Principles of 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 and Franklin Future Fund Inc. Farmers and Merchants Trust Company of Chambersburg is a commercial bank (the Bank) that has one wholly-owned subsidiary, Franklin Financial Properties Corp., which holds real estate assets that are leased by the Bank. Franklin Future Fund Inc. is a non-bank investment company that makes venture capital investments within the Corporation’s primary market area. The activities of non-bank entities are not significant to the consolidated totals. All significant intercompany transactions have been eliminated in consolidation.
Nature Of Operations	Nature of Operations – The Corporation conducts substantially all of its business through its subsidiary bank, Farmers and Merchants Trust Company of Chambersburg, which serves its customer base through twenty-two community-banking offices located in Franklin, Cumberland, Fulton and Huntingdon Counties, Pennsylvania; and Washington County, Maryland. These counties are considered to be the Corporation’s primary market area, but it may do business in the greater South-Central Pennsylvania and Northern Maryland market. The Bank is a community-oriented commercial bank that emphasizes customer service and convenience. As part of its strategy, the Bank has sought to develop a variety of products and services that meet the needs of both its retail and commercial customers. The Corporation and the Bank are subject to the regulations of various federal and state agencies and undergo periodic examinations by these regulatory authorities.
Use Of Estimates In The Preparation Of Financial Statements	Use of Estimates in the Preparation of Financial Statements – The preparation of financial statements in conformity with generally accepted accounting principles requires Management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses.
Significant Group Concentrations Of Credit Risk	Significant Group Concentrations of Credit Risk – Most of the Corporation’s activities are with customers located within its primary market area. Note 4 of the consolidated financial statements shows the types of securities in which the Corporation invests. Note 5 of the consolidated financial statements shows the types of lending in which the Corporation engages. The Corporation does not have any significant concentrations of any one industry or customer.
Statement Of Cash Flows	Statement of Cash Flows – 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.
Investment Securities	Investment Securities – Management classifies its debt securities at the time of purchase as available for sale or held to maturity. At December 31, 2023 and 2022, all debt securities were classified as available for sale, meaning that the Corporation intends to hold them for an indefinite period of time, but not necessarily to maturity. Available for sale debt securities are stated at estimated fair value, adjusted for amortization of premiums and accretion of discounts which are recognized as adjustments of interest income through call date or maturity. The related unrealized gains and losses are reported as other comprehensive income or loss, net of tax, until realized. Realized securities gains and losses are computed using the specific identification method. Gains or losses on the disposition of debt investment securities are recorded on the trade date, based on the net proceeds and the adjusted carrying amount of the specific security sold. Equity investments are carried at fair value with changes in fair value recognized in net income. On January 1, 2023, the Corporation adopted ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments which eliminated the previous concept of other-than-temporary impairment for AFS securities. (see Allowance for Credit Losses below). Prior to January 1, 2023, declines in the fair value of securities was recorded under the other-than-temporary impairment concept more fully described in the Corporation’s report on Form 10-K as of December 31, 2022.
Restricted Stock	Restricted Stock – Restricted stock, which is carried at cost, consists of stock of the Federal Home Loan Bank of Pittsburgh (FHLB) and Atlantic Central Bankers Bank (ACBB). The Bank held $ 2.4 million of restricted stock at the end of 2023. With the exception of $ 30 thousand, this investment represents stock in the FHLB that the Bank is required to hold in order to be a member of FHLB and is carried at a cost of $ 100 per share. FHLB stock is divided into two classes: membership stock and activity stock, which is based on outstanding loan balances. Federal law requires a member institution of the FHLB to hold FHLB stock according to a predetermined formula. Management evaluates the restricted stock for impairment in accordance with ASC Topic 320. Management’s determination of whether these investments are impaired is based on their assessment of the ultimate recoverability of their cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of their cost is influenced by criteria such as (1) the significance of the decline in net assets of the banks as compared to the capital stock amount for the banks and the length of time this situation has persisted, (2) commitments by the banks to make payments required by law or regulation and (3) the impact of legislative and regulatory changes on institutions and, accordingly, on the customer base of the banks. As a government sponsored entity, FHLB has the ability to raise funding through the U.S. Treasury that can be used to support its operations. There is not a public market for FHLB or ACBB stock and the benefits of membership (e.g., liquidity and low-cost funding) add value to the stock beyond purely financial measures. Management intends to remain a member of the FHLB and believes that it will be able to fully recover the cost basis of this investment. Management believes no impairment charge is necessary related to the FHLB or ACBB restricted stock as of December 31, 2023.
Financial Derivatives	Financial Derivatives - FASB ASC 815, Derivatives and Hedging (“ASC 815”), provides the disclosure requirements for derivatives and hedging activities with the intent to provide users of financial statements with an enhanced understanding of: (a) how and why an entity uses derivative instruments, (b) how the entity accounts for derivative instruments and related hedged items, and (c) how derivative instruments and related hedged items affect an entity’s financial position, financial performance, and cash flows. Further, qualitative disclosures are required that explain the Company’s objectives and strategies for using derivatives, as well as quantitative disclosures about the fair value of and gains and losses on derivative instruments, and disclosures about credit-risk-related contingent features in derivative instruments. As required by ASC 815, the Corporation records all derivatives on the balance sheet at fair value. The accounting for changes in the fair value of derivatives depends on the intended use of the derivative, whether the Corporation has elected to designate a derivative in a hedging relationship and apply hedge accounting and whether the hedging relationship has satisfied the criteria necessary to apply hedge accounting. Derivatives designated and qualifying as a hedge of the exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as interest rate risk, are considered fair value hedges. Derivatives designated and qualifying as a hedge of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. Derivatives may also be designated as hedges of the foreign currency exposure of a net investment in a foreign operation. Hedge accounting generally provides for the matching of the timing of gain or loss recognition on the hedging instrument with the recognition of the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk in a fair value hedge or the earnings effect of the hedged forecasted transactions in a cash flow hedge. The Corporation may enter into derivative contracts that are intended to economically hedge certain of its risk, even though hedge accounting does not apply, or the Corporation elects not to apply hedge accounting. In accordance with the FASB’s fair value measurement guidance (in ASU 2011-04), the Corporation made an accounting policy election to measure the credit risk of its derivative financial instruments that are subject to master netting agreements on a net basis by counterparty portfolio. At December 31, 2023, there were no derivatives subject to a netting agreement.
Loans	Loans – Loans, that Management has the intent and ability to hold for the foreseeable future or until maturity or payoff, are stated at the outstanding unpaid principal balances, net of any deferred fees. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the yield (interest income) of the related loans using the interest method. The Corporation is amortizing these amounts over the contractual life of the loan. The accrual of interest is generally discontinued when the contractual payment of principal or interest has become 90 days past due or Management has serious doubts about further collectability of principal or interest, even though the loan is currently performing. A loan may remain on accrual status if it is in the process of collection and is either guaranteed or well secured. When a loan is placed on nonaccrual status, unpaid interest credited to income in the current year is reversed and unpaid interest accrued in a prior year is charged against the allowance for credit losses. Payments received on nonaccrual loans are applied initially against principal, then interest income, late charges and any other expenses and fees. Generally, loans are restored to accrual status when the obligation is brought current, has performed in accordance with the contractual terms for a reasonable period of time and the ultimate collectability of the total contractual principal and interest is no longer in doubt. Consumer loans are typically charged off no later than 180 days past due. Past due status is based on contractual terms of the loans.
Loans Held For Sale	Loans Held for Sale – Mortgage loans originated and intended for sale in the secondary market at the time of origination are carried at the lower of cost or estimated fair value (determined on an aggregate basis). All sales are made without recourse. Loans held for sale at December 31, 2023 represent loans originated through third-party brokerage agreements for a pre-determined price and present no price risk to the Bank.
Allowance For Credit Losses (ACL)	Allowance for Credit Losses (ACL) On January 1, 2023, the Corporation adopted ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, as amended, which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (CECL) methodology. The measurement of expected credit losses under the CECL methodology is applicable to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities. It also applies to off-balance sheet credit commitments not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments) and net investments in leases recognized by a lessor in accordance with Topic 842 on leases. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost, and unfunded 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 the previously applicable incurred loss methodology. The Corporation has determined this accounting policy to be critical to the results of operations. A summary of the adoption of the new ASU follows: ACL - Investment Securities Management classifies its debt securities at the time of purchase as available for sale (AFS) or held to maturity (HTM). At December 31, 2023 and 2022, all debt securities were classified as available for sale, meaning that the Corporation intends to hold them for an indefinite period of time, but not necessarily to maturity. Available for sale debt securities are stated at estimated fair value, adjusted for amortization of premiums and accretion of discounts which are recognized as adjustments of interest income through call date or maturity. The related unrealized gains and losses are reported as other comprehensive income or loss, net of tax, until realized. With the adoption of CECL on January 1, 2023, the previous concept of other-than-temporary impairment for AFS securities has been eliminated. Under CECL, credit losses on AFS debt securities are recognized in the ACL for investments, through the provision for credit losses, rather than through a direct write-down of the security. In evaluating AFS securities for credit losses, Management considers factors such as delinquency, guarantees, invest grade rating, and specific conditions related to a specific security or industry. If an impaired debt security is sold, any previous ACL on that security is charged-off and any incremental loss will be recognized through earnings. Any improvement in expected credit losses will be recognized by reducing the ACL. For HTM securities an estimate of current expected credit loss must be established at the time of purchase with changes in estimated credit loss recognized in the ACL through the provision for credit losses. Prior to January 1, 2023, declines in the fair value of securities was recorded under the other-than-temporary impairment concept more fully described in the Corporation’s report on Form 10-K as of December 31, 2022. ACL – Loans The ACL for loans is established through provisions for credit losses charged against income. Loans deemed to be uncollectible are charged against the ACL, and subsequent recoveries, if any, are credited to the ACL. The ACL for loans is an estimate of the losses expected to be realized over the life of the loan portfolio. The ACL is determined for two distinct categories of loans: 1) loans evaluated individually for expected credit losses (specific reserve), and 2) loans evaluated collectively for expected credit losses (pooled reserve). Management’s periodic evaluation of the adequacy of the ACL for loans is based on the Bank’s past loan loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, composition of the loan portfolio, current economic conditions, diversification of the loan portfolio, delinquency statistics, results of internal loan reviews, borrowers’ actual or perceived financial and managerial strengths, and other relevant factors. This evaluation is inherently subjective, as it requires material assumptions and estimates that may be susceptible to significant change, including the amounts and timing of future cash flows expected to be received on impaired loans. Loans evaluated individually for credit losses are primarily commercial purpose loans that do not share similar characteristics with those loans evaluated in the pool. These loans may exhibit performance characteristics where it is probable that the Bank will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. All commercial purpose loans greater than $ 250 thousand and rated Substandard (7), Doubtful (8) or on nonaccrual status may be considered for individual evaluation. Impairment is measured on a loan-by-loan basis by one of the following methods: the fair value of the collateral if the loan is collateral dependent, the present value of expected future cash flows discounted at the loan’s effective interest rate or the loan’s obtainable market price. Commercial purpose loans with a balance less than $ 250 thousand, and consumer purpose loans are not evaluated individually for a specific reserve but are included in the pooled reserve calculation. Loans that are evaluated for a specific reserve, but not needing a specific reserve are not included in the pooled reserve calculation. The Corporation has elected to exclude accrued interest receivable from the measurement of the ACL. When a loan is placed on nonaccrual status, any outstanding current accrued interest is reversed against income and prior year accrued interest is deducted from the ACL. The pooled reserve represents the ACL for pools of homogenous loans, not evaluated individually. The pooled reserve is calculated using a quantitative and qualitative component for the loan pools. The following inputs are used 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.  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 loss rate is calculated over a historical period the Bank believes best represents a period that will be the most relevant and similar to the next four quarters.  The historical credit loss rate is applied to each WARM bucket through the next four quarter period.  At the end of the four quarter period, the credit loss rate applied to each WARM bucket reverts to the historical loss rate for the respective pool.  Collectively these estimated losses represent the quantitative component of the pooled reserve. The qualitative component for the pool utilizes a risk matrix comprised of eight risk factors and assigns a risk level to each factor. The risk factors consider changes 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 risk factors are weighted to reflect Management’s estimate of how the factor affects potential losses. The risk levels within each factor are measured in basis points and range from minimal risk to very high risk and are determined independently for commercial loans, residential mortgage loans and consumer loans. The ACL for pooled loans is the sum of the quantitative and qualitative loss estimates. ACL – Unfunded Commitments The ACL for unfunded commitments is recorded in other liabilities on the consolidated balance sheet. The ACL represents management’s estimate of expected losses from unfunded commitments and is determined by estimating future usage of the commitments, based on historical usage. The estimated loss is calculated in a manner similar to that used for the ACL for loans, previously described. The ACL is increased or decreased through the provision for credit losses. Prior to January 1, 2023, the allowance for loan losses was recorded using the previous methodology more fully described in the Corporation’s report on Form 10-K as of December 31, 2022.
Premises And Equipment	Premises and Equipment – Premises and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets or the lease term for lease hold improvements, whichever is shorter. When assets are retired or sold, the asset cost and related accumulated depreciation are eliminated from the respective accounts, and any resultant gain or loss is included in net income. The cost of maintenance and repairs is charged to operating expense as incurred, and the cost of major additions and improvements is capitalized.
Bank Owned Life Insurance	Bank Owned Life Insurance – The Bank invests in bank owned life insurance (BOLI) as a source of funding for employee benefit expenses. The Bank purchases life insurance coverage on the lives of a select group of employees. The Bank is the owner and beneficiary of the policies and records the investment at the cash surrender value of the underlying policies. Income from the increase in cash surrender value of the policies is included in noninterest income.
Other Real Estate Owned (OREO)	Other Real Estate Owned (OREO) – Foreclosed real estate (OREO) is comprised of property acquired through a foreclosure proceeding or an acceptance of a deed in lieu of foreclosure. Balances are initially reflected at the estimated fair value less any estimated disposition costs, with subsequent adjustments made to reflect further declines in value. Any losses realized upon disposition of the property, and holding costs prior thereto, are charged against income. All properties are actively marketed to potential buyers.
Transfers Of Financial Assets	Transfers of Financial Assets – Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Corporation, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Corporation does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Federal Income Taxes	Federal Income Taxes – Deferred income taxes are provided on the liability method whereby deferred tax assets are recognized for deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance, when in the opinion of Management, it is more likely than not that some portion or all deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted through the provision for income taxes for the effects of changes in tax laws and rates on the date of enactment. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Benefits from tax positions should be recognized in the financial statements only when it is more-likely-than-not that the tax position will be sustained upon examination by the appropriate taxing authority that would have full knowledge of all relevant information. A tax position that meets the more-likely-than-not recognition threshold is measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not recognition threshold should be derecognized in the first subsequent financial reporting period in which that threshold is no longer met. ASC Topic 740, “Income Taxes” also provides guidance on the accounting for and disclosure of unrecognized tax benefits, interest and penalties.
Advertising Expenses	Advertising Expenses – Advertising costs are expensed as incurred.
Treasury Stock	Treasury Stock – The acquisition of treasury stock is recorded under the cost method. The subsequent disposition or sale of the treasury stock is recorded using the average cost method.
Wealth Management	Wealth Management – Assets held in a fiduciary capacity are not assets of the Corporation and therefore are not included in the consolidated financial statements. The fair value of trust assets under management (including assets held at third party brokers) was $ 1.2 billion at December 31, 2023 and $ 1.0 billion at December 31, 2022.
Off-Balance Sheet Financial Instruments	Off-Balance Sheet Financial Instruments – In the ordinary course of business, the Bank has entered into off-balance sheet financial instruments consisting of commitments to extend credit and letters of credit. Such financial instruments are recorded on the balance sheet when they are funded. The amount of any liability for the credit risk associated with off-balance sheet financial instruments is recorded in other liabilities and was $ 2.0 million at December 31, 2023 and $ 1.5 million at December 31, 2022.
Stock-Based Compensation	Stock-Based Compensation – The Corporation accounts for stock-based compensation in accordance with the ASC Topic 718, “Stock Compensation.” ASC Topic 718 requires compensation costs related to share-based payment transactions to be recognized in the financial statements (with limited exceptions). The amount of compensation cost is measured based on the grant-date fair value of the equity or liability instruments issued and forfeitures are accounted for as they occur. Compensation cost is recognized over the period that an employee provides services in exchange for the award. The Corporation allows the employee to use shares to satisfy employer income tax withholding obligations.
Pension	Pension – The provision for pension expense was actuarially determined using the projected unit credit actuarial cost method. The funding policy is to contribute an amount sufficient to meet the requirements of ERISA, subject to Internal Revenue Code contribution limitations. In accordance with ASC Topic 715, “Compensation – Retirement Benefits”, the Corporation recognizes the plan’s over-funded or under-funded status as an asset or liability with an offsetting adjustment to Accumulated Other Comprehensive Income (AOCI). ASC Topic 715 requires the determination of the fair value of a plan’s assets at the company’s year-end and the recognition of actuarial gains and losses, prior service costs or credits, transition assets or obligations as a component of AOCI. These amounts will be subsequently recognized as components of net periodic benefit costs. Further, actuarial gains and losses that arise in subsequent periods that are not initially recognized as a component of net periodic benefit costs will be recognized as a component of AOCI. Those amounts will subsequently be recorded as a component of net periodic benefit costs as they are amortized during future periods.
Earnings Per Share	Earnings per share – Earnings per share are computed based on the weighted average number of shares outstanding during each year. The Corporation’s basic earnings per share are calculated as net income divided by the weighted average number of shares outstanding. For diluted earnings per share, net income is divided by the weighted average number of shares outstanding plus the incremental number of shares added as a result of converting common stock equivalents, calculated using the treasury stock method. The Corporation’s common stock equivalents consist of stock options and restricted stock awards. A reconciliation of the weighted average shares outstanding used to calculate basic earnings per share and diluted earnings per share follows: (Dollars and shares in thousands, except per share data) 2023 2022 Weighted average shares outstanding (basic) 4,374 4,421 Impact of common stock equivalents 7 24 Weighted average shares outstanding (diluted) 4,381 4,445 Anti-dilutive options excluded from calculation — 29 Net income $ 13,598 $ 14,938 Basic earnings per share $ 3.11 $ 3.38 Diluted earnings per share $ 3.10 $ 3.36
Segment Reporting	Segment Reporting – The Bank acts as an independent community financial services provider and offers traditional banking and related financial services to individual, business and government customers. Through its community offices and electronic banking applications, the Bank offers a full array of commercial and retail financial services, including the taking of time, savings and demand deposits; the making of commercial, consumer and mortgage loans; and the providing of safe deposit services. The Bank also performs personal, corporate, pension and fiduciary services through its Wealth Management Department. Management does not separately allocate expenses, including the cost of funding loan demand, between the commercial, retail, mortgage banking and trust operations of the Bank. As such, discrete information is not available and segment reporting would not be meaningful.
Comprehensive Income	Comprehensive Income – Comprehensive income is reflected in the Consolidated Statements of Comprehensive Income and includes net income and unrealized gains or losses, net of tax, on investment securities, reclassifications and the change in plan assets and benefit obligations on the Bank’s pension plan, net of tax.
Reclassification	Reclassification – Certain prior period amounts may have been reclassified to conform to the current year’s presentation. Such reclassifications did not affect reported net income.
Recently Adopted Accounting Standards	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 - residential real estate $ 1,555 $ 459 $ 1,096 Junior liens & lines of credit - residential real estate 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. 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 Instruments - 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 Proportional 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. ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures Description This ASU is intended to improve the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the rate reocnciliation table and income taxes paid to be disaggregated by jurisdiction. It also includes certain amendments to improve the effectiveness of income tax disclosures. Effective Date January 1, 2025 Effect on the Consolidated Financial Statements The ASU is not expected to have an impact on the Corporation's financial statements. ASU 2023-07, Segment Reporting (Topic 280): improvements to Reportable Segment Disclosures Description This ASU is intended to improve reportable segment disclosure requirements primarily through enhanced disclsoures about significant sement expenses. Effective Date Fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024 Effect on the Consolidated Financial Statements The Corporation is currently evaluating the impact the ASU will have on its consolidated financial statements. ASU 2023-01, Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative Description This ASU incorporates certain U.S. Securities and Exchange Commission (SEC) disclosure requirements into the FASB Accounting Standards Codification. The amendments in the ASU are expected to clarify or improve disclosure and presentation requirements of a variety of Codification Topics, allow users to more easily compare entities subject to the SEC's existing disclosures with those entities that were not previously subject to the requirement, and align the requirements in the Codification with the SEC's regulations. Effective Date The effective date for each amendment will be the date on which the SEC's removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. Effect on the Consolidated Financial Statements The ASU is not expected to have an impact on the Corporation's financial statements.

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Summary Of Significant Accounting Policies [Abstract]
Schedule Of Earnings Per Share, Basic And Diluted	(Dollars and shares in thousands, except per share data) 2023 2022 Weighted average shares outstanding (basic) 4,374 4,421 Impact of common stock equivalents 7 24 Weighted average shares outstanding (diluted) 4,381 4,445 Anti-dilutive options excluded from calculation — 29 Net income $ 13,598 $ 14,938 Basic earnings per share $ 3.11 $ 3.38 Diluted earnings per share $ 3.10 $ 3.36
Schedule Of Impact Of ASC 326	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 - residential real estate $ 1,555 $ 459 $ 1,096 Junior liens & lines of credit - residential real estate 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. 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 Instruments - 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 Proportional 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. ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures Description This ASU is intended to improve the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the rate reocnciliation table and income taxes paid to be disaggregated by jurisdiction. It also includes certain amendments to improve the effectiveness of income tax disclosures. Effective Date January 1, 2025 Effect on the Consolidated Financial Statements The ASU is not expected to have an impact on the Corporation's financial statements. ASU 2023-07, Segment Reporting (Topic 280): improvements to Reportable Segment Disclosures Description This ASU is intended to improve reportable segment disclosure requirements primarily through enhanced disclsoures about significant sement expenses. Effective Date Fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024 Effect on the Consolidated Financial Statements The Corporation is currently evaluating the impact the ASU will have on its consolidated financial statements. ASU 2023-01, Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative Description This ASU incorporates certain U.S. Securities and Exchange Commission (SEC) disclosure requirements into the FASB Accounting Standards Codification. The amendments in the ASU are expected to clarify or improve disclosure and presentation requirements of a variety of Codification Topics, allow users to more easily compare entities subject to the SEC's existing disclosures with those entities that were not previously subject to the requirement, and align the requirements in the Codification with the SEC's regulations. Effective Date The effective date for each amendment will be the date on which the SEC's removal of that related disclosure from Regulation S-X or Regulation S-K becomes effective, with early adoption prohibited. Effect on the Consolidated Financial Statements The ASU is not expected to have an impact on the Corporation's financial statements.

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2023
Regulatory Matters [Abstract]
Schedule Of The Total Risk-based, Tier 1 Risk-based And Tier 1 Leverage Requirements	As of December 31, 2023 Regulatory Ratios Adequately Capitalized Well Capitalized Actual Minimum Minimum (Dollars in thousands) Amount Ratio Amount Ratio Amount Ratio Common Equity Tier 1 Risk-based Capital Ratio (1) Corporation $ 164,060 11.82 % $ 62,463 N/A N/A N/A Bank 171,932 12.38 % 62,496 4.50 % $ 90,271 6.50 % Tier 1 Risk-based Capital Ratio (2) Corporation $ 164,060 11.82 % $ 83,284 N/A N/A N/A Bank 171,932 12.38 % 83,327 6.00 % $ 111,103 8.00 % Total Risk-based Capital Ratio (3) Corporation $ 200,589 14.45 % $ 111,046 N/A N/A N/A Bank 189,300 13.63 % 111,103 8.00 % $ 138,879 10.00 % Tier 1 Leverage Ratio (4) Corporation $ 164,060 9.01 % $ 72,833 N/A N/A N/A Bank 171,932 9.44 % 72,871 4.00 % $ 91,088 5.00 % As of December 31, 2022 Regulatory Ratios Adequately Capitalized Well Capitalized Actual Minimum Minimum (Dollars in thousands) Amount Ratio Amount Ratio Amount Ratio Common Equity Tier 1 Risk-based Capital Ratio (1) Corporation $ 156,468 14.22 % $ 49,529 N/A N/A N/A Bank 160,975 14.63 % 49,523 4.50 % $ 71,533 6.50 % Tier 1 Risk-based Capital Ratio (2) Corporation $ 156,468 14.22 % $ 66,039 N/A N/A N/A Bank 160,975 14.63 % 66,030 6.00 % $ 88,041 8.00 % Total Risk-based Capital Ratio (3) Corporation $ 189,370 17.21 % $ 88,051 N/A N/A N/A Bank 174,754 15.88 % 88,041 8.00 % $ 110,051 10.00 % Tier 1 Leverage Ratio (4) Corporation $ 156,468 8.95 % $ 69,937 N/A N/A N/A Bank 160,975 9.21 % 69,928 4.00 % $ 87,411 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

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2023
Investments [Abstract]
Unrealized Gain (Loss) On Investments	(Dollars in thousands) Gross Gross Amortized unrealized unrealized Fair December 31, 2023 cost gains losses value U.S. Treasury $ 83,494 $ — $ ( 9,403 ) $ 74,091 Municipal 161,339 — ( 22,721 ) 138,618 Corporate 26,336 — ( 3,138 ) 23,198 Agency mortgage & asset-backed 142,565 90 ( 10,064 ) 132,591 Non-Agency mortgage & asset-backed 108,185 48 ( 4,228 ) 104,005 Total $ 521,919 $ 138 $ ( 49,554 ) $ 472,503 (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 61,341 55,072 Due after five years through ten years 101,953 88,740 Due after ten years 107,875 92,095 271,169 235,907 Mortgage-backed and asset-backed 250,750 236,596 Total $ 521,919 $ 472,503
Composition Of Net Realized Securities Gains (Losses)	(Dollars in thousands) 2023 2022 Proceeds $ 40,113 $ 19,629 Gross gains realized 12 61 Gross losses realized ( 1,131 ) ( 152 ) Net (losses)/gains realized $ ( 1,119 ) $ ( 91 ) Tax provision on net (losses)/gains realized $ 235 $ 19
Schedule Of Unrealized Loss On Investments	December 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 $ — $ — — $ 74,091 $ ( 9,403 ) 28 $ 74,091 $ ( 9,403 ) 28 Municipal — — — 138,618 ( 22,721 ) 168 138,618 ( 22,721 ) 168 Corporate 1,483 ( 167 ) 5 21,715 ( 2,971 ) 46 23,198 ( 3,138 ) 51 Agency mortgage & asset-backed 6,227 ( 186 ) 19 118,053 ( 9,878 ) 223 124,280 ( 10,064 ) 242 Non-Agency mortgage & asset-backed 47,928 ( 560 ) 19 50,071 ( 3,668 ) 56 97,999 ( 4,228 ) 75 Total temporarily impaired $ 55,638 $ ( 913 ) 43 $ 402,548 $ ( 48,641 ) 521 $ 458,186 $ ( 49,554 ) 564 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)	12 Months Ended
	Dec. 31, 2023
Loans [Abstract]
Schedule Of Loans Outstanding	(Dollars in thousands) 2023 2022 Residential Real Estate 1-4 Family Consumer first liens $ 142,017 $ 85,166 Commercial first lien 63,271 61,702 Total first liens 205,288 146,868 Consumer junior liens and lines of credit 68,752 69,561 Commercial junior liens and lines of credit 3,809 4,127 Total junior liens and lines of credit 72,561 73,688 Total residential real estate 1-4 family 277,849 220,556 Residential real estate - construction Consumer 13,837 13,908 Commercial 12,063 10,485 Total residential real estate construction 25,900 24,393 Commercial real estate 703,767 564,291 Commercial 242,654 235,602 Total commercial 946,421 799,893 Consumer 6,815 6,199 1,256,985 1,051,041 Less: Allowance for credit losses ( 16,052 ) ( 14,175 ) Net Loans $ 1,240,933 $ 1,036,866 Included in the loan balances are the following: Net unamortized deferred loan costs $ 1,615 $ 2,027 Loans pledged as collateral for borrowings and commitments from: FHLB $ 699,527 $ 585,601 Federal Reserve Bank 83,482 92,922 Total $ 783,009 $ 678,523 Paycheck Protection Program loans (included in Commercial loans) $ 57 $ 179
Schedule Of Loans To Related Parties	(Dollars in thousands) 2023 2022 Balance at beginning of year $ 13,283 $ 10,162 New loans made 8,870 4,615 Repayments ( 10,608 ) ( 1,494 ) Balance at end of year $ 11,545 $ 13,283

Loan Quality And Allowance Fo_2

Loan Quality And Allowance For Credit Losses (Tables)	12 Months Ended
	Dec. 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) Revolving Revolving Term Loans Loans Loans Amortized Cost Basis by Origination Year Amortized Converted As of December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate 1-4 family: Commercial: Risk rating: Pass (1-5) $ 9,867 $ 9,088 $ 11,038 $ 9,691 $ 2,433 $ 22,906 $ 2,057 $ — $ 67,080 OAEM (6) — — — — — — — — — Substandard (7) — — — — — — — — — Doubtful (8) — — — — — — — — — Total Commercial 9,867 9,088 11,038 9,691 2,433 22,906 2,057 — 67,080 Consumer: Performing 53,128 34,136 15,625 10,245 5,222 28,423 43,968 20,022 210,769 Nonperforming — — — — — — — — — Total Consumer 53,128 34,136 15,625 10,245 5,222 28,423 43,968 20,022 210,769 Total $ 62,995 $ 43,224 $ 26,663 $ 19,936 $ 7,655 $ 51,329 $ 46,025 $ 20,022 $ 277,849 Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential real estate construction: Commercial: Risk rating: Pass (1-5) $ 6,845 $ 2,209 $ 1,289 $ 214 $ — $ 1,506 $ — $ — $ 12,063 OAEM (6) — — — — — — — — — Substandard (7) — — — — — — — — — Doubtful (8) — — — — — — — — — Total Commercial 6,845 2,209 1,289 214 — 1,506 — — 12,063 Consumer: Performing 13,837 — — — — — — — 13,837 Nonperforming — — — — — — — — — Total Consumer 13,837 — — — — — — — 13,837 Total $ 20,682 $ 2,209 $ 1,289 $ 214 $ — $ 1,506 $ — $ — $ 25,900 Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate: Risk rating: Pass (1-5) $ 180,052 $ 110,886 $ 98,540 $ 34,307 $ 38,603 $ 214,179 $ 10,567 $ — $ 687,134 OAEM (6) 2,955 1,350 1,000 6,823 — 2,182 139 — 14,449 Substandard (7) — — — — — 2,134 50 — 2,184 Doubtful (8) — — — — — — — — — Total $ 183,007 $ 112,236 $ 99,540 $ 41,130 $ 38,603 $ 218,495 $ 10,756 $ — $ 703,767 Current period gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial: Risk rating: Pass (1-5) $ 34,851 $ 33,983 $ 45,754 $ 22,847 $ 3,579 $ 64,542 $ 36,508 $ — $ 242,064 OAEM (6) — — — — — — — — — Substandard (7) — 317 — — — — 273 — 590 Doubtful (8) — — — — — — — — — Total $ 34,851 $ 34,300 $ 45,754 $ 22,847 $ 3,579 $ 64,542 $ 36,781 $ — $ 242,654 Current period gross charge-offs $ ( 125 ) $ — $ ( 130 ) $ — $ — $ — $ ( 50 ) $ — $ ( 305 ) Consumer: Performing 1,863 669 1,985 148 80 5 2,060 — 6,810 Nonperforming — — — — — — 5 — 5 Total $ 1,863 $ 669 $ 1,985 $ 148 $ 80 $ 5 $ 2,065 $ — $ 6,815 Current period gross charge-offs $ ( 63 ) $ — $ ( 10 ) $ ( 2 ) $ ( 6 ) $ — $ ( 36 ) $ — $ ( 117 )
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 December 31, 2023 Residential Real Estate 1-4 Family First liens $ — $ — $ — Junior liens and lines of credit — — — Total — — — Residential real estate - construction — — — Commercial real estate — — — Commercial 147 — — Consumer — — 5 Total $ 147 $ — $ 5
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 $ 146,748 $ — $ 120 $ — $ 146,868 Junior liens and lines of credit 73,688 — — — 73,688 Total 220,436 — 120 — 220,556 Residential real estate - construction 24,393 — — — 24,393 Commercial real estate 560,294 1,095 2,902 — 564,291 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 and Still Accruing Total Total 30-59 Days 60-89 Days 90 Days+ Past Due Current Loans December 31, 2023 Residential Real Estate 1-4 Family First liens $ 62 $ 394 $ — $ 456 $ 204,832 $ 205,288 Junior liens and lines of credit 239 228 — 467 72,094 72,561 Total 301 622 — 923 276,926 277,849 Residential real estate - construction — — — — 25,900 25,900 Commercial real estate 3,232 — — 3,232 700,535 703,767 Commercial 542 112 147 801 241,853 242,654 Consumer 21 12 5 38 6,777 6,815 Total $ 4,096 $ 746 $ 152 $ 4,994 $ 1,251,991 $ 1,256,985 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 $ 146,231 $ 146,868 Junior liens and lines of credit 490 — — — 490 73,198 73,688 Total 830 177 — 120 1,127 219,429 220,556 Residential real estate - construction — — — — — 24,393 24,393 Commercial real estate 649 — — — 649 563,642 564,291 Commercial 681 50 — — 731 234,871 235,602 Consumer 29 5 13 — 47 6,152 6,199 Total $ 2,189 $ 232 $ 13 $ 120 $ 2,554 $ 1,048,487 $ 1,051,041
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 $ — $ — $ — Twelve Months Ended December 31, 2022 Average Interest (Dollars in thousands) Recorded Income Investment Recognized Residential Real Estate 1-4 Family First liens $ 641 $ 33 Junior liens and lines of credit — — Total 641 33 Residential real estate - construction 106 105 Commercial real estate 7,765 369 Commercial — — Total $ 8,512 $ 507
Troubled Debt Restructuring Loans	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 - farmland 3 1,466 1,466 — — — Commercial real estate - construction and land development — — — — — — Commercial real estate 1 82 82 — — — Total 12 $ 2,950 $ 2,950 $ — — $ — *The performing status is determined by the loan’s compliance with the modified terms.
Allowance for Credit Losses (ACL), By Loan Segment	The following table shows the activity in the Allowance for Credit Loss (ACL), for the years ended December 31, 2023 and 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 ALL at December 31, 2022 $ 459 $ 234 $ 343 $ 7,493 $ 4,846 $ 133 $ 667 $ 14,175 Impact of adopting CECL on 1-1-23 1,096 493 ( 95 ) 584 ( 1,907 ) ( 40 ) ( 667 ) ( 536 ) Charge-offs — — — — ( 305 ) ( 117 ) — ( 422 ) Recoveries 2 — 49 1 112 82 — 246 Provision ( 261 ) ( 308 ) ( 1 ) 2,579 544 36 — 2,589 ACL at December 31, 2023 $ 1,296 $ 419 $ 296 $ 10,657 $ 3,290 $ 94 $ — $ 16,052 ALL at December 31, 2021 $ 475 $ 252 $ 325 $ 8,168 $ 5,127 $ 130 $ 589 $ 15,066 Charge-offs ( 20 ) — — ( 1,451 ) ( 71 ) ( 102 ) — ( 1,644 ) Recoveries 48 2 — 1 26 26 — 103 Provision ( 44 ) ( 20 ) 18 775 ( 236 ) 79 78 650 ALL at December 31, 2022 $ 459 $ 234 $ 343 $ 7,493 $ 4,846 $ 133 $ 667 $ 14,175 The following table shows the loans that were evaluated for the ACL under a specific reserve (individually) and those that were evaluated under a general reserve (collectively), and the amount of the ACL established in each category as of December 31, 2023 and 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, 2023 Loans evaluated for ACL: Individually $ — $ — $ — $ — $ — $ — $ — $ — Collectively 205,288 72,561 25,900 703,767 242,654 6,815 — 1,256,985 Total $ 205,288 $ 72,561 $ 25,900 $ 703,767 $ 242,654 $ 6,815 $ — $ 1,256,985 ACL established for loans evaluated: Individually $ — $ — $ — $ — $ — $ — $ — $ — Collectively 1,296 419 296 10,657 3,290 94 — 16,052 ACL at December 31, 2023 $ 1,296 $ 419 $ 296 $ 10,657 $ 3,290 $ 94 $ — $ 16,052 December 31, 2022 Loans evaluated for ALL: Individually $ 619 $ — $ — $ 2,331 $ — $ — $ — $ 2,950 Collectively 146,249 73,688 24,393 561,960 235,602 6,199 — 1,048,091 Total $ 146,868 $ 73,688 $ 24,393 $ 564,291 $ 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

Premises And Equipment (Tables)

Premises And Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Premises And Equipment [Abstract]
Premises And Equipment	(Dollars in thousands) Estimated Life 2023 2022 Land $ 3,607 $ 3,617 Buildings and leasehold improvements 15 - 30 years, or lease term 33,947 35,751 Furniture, fixtures and equipment 3 - 10 years 11,097 9,767 Total cost 48,651 49,135 Less: Accumulated depreciation ( 20,108 ) ( 19,109 ) Net premises and equipment $ 28,543 $ 30,026
Schedule Of Depreciation And Rent Expense	2023 2022 Depreciation expense $ 2,137 $ 1,382

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule Of Lease Costs	For the years ended December 31 (Dollars in thousands) 2023 2022 Operating lease cost $ 815 $ 779 Short-term lease cost 16 299 Variable lease cost 147 133 Total lease cost $ 978 $ 1,211
Schedule Of Measurement Of Lease Liabilities	For the years ended (Dollars in thousands) December 31 Cash paid for amounts included in the measurement of lease liabilities: 2023 2022 Operating cash flows from operating leases $ 791 $ 754 Weighted-average remaining lease term (years) 12.0 12.0 Weighted-average discount rate 3.40 % 3.36 %
Schedule Of Future Minimum Payments Operating Leases	(Dollars in thousands) 2024 $ 721 2025 666 2026 564 2027 421 2028 393 2029 and beyond 3,205 Undiscounted cash flows 5,970 Imputed interest ( 1,154 ) Total lease liability $ 4,816

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
Schedule Of Deposits	(Dollars in thousands) 2023 2022 Noninterest-bearing checking $ 273,050 $ 299,231 Interest-bearing checking 454,517 496,533 Money management 572,058 569,585 Savings 105,907 128,709 Total interest-bearing checking and savings 1,132,482 1,194,827 Time deposits 132,446 57,390 Total deposits $ 1,537,978 $ 1,551,448 Overdrawn deposit accounts reclassified as loans $ 160 $ 103
Maturities Of Time Deposits	(Dollars in thousands) Time Deposits 2024 $ 94,519 2025 19,009 2026 8,104 2027 3,611 2028 7,203 Total $ 132,446

Other Borrowings (Tables)

Other Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Other Borrowings [Abstract]
Other Borrowings	December 31 (Dollars in thousands) 2023 2022 FHLB maturities through 2024, floating with SOFR, at rates from 5.82 % to 5.83 %, averaging 5.82 % $ 40,000 $ - Federal Reserve Bank maturities through 2024, with fixed rate at rates from 4.38 % to 4.93 %, averaging 4.58 % 90,000 - $ 130,000 $ -
Schedule Of Payments On Other Borrowings	(Dollars in thousands) 2024 $ 130,000 2025 - 2026 - 2027 - 2028 - $ 130,000

Federal Income Taxes (Tables)

Federal Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Federal Income Taxes [Abstract]
Schedule Of Deferred Tax Assets And Liabilities	(Dollars in thousands) Deferred Tax Assets 2023 2022 Allowance for loan losses $ 3,440 $ 3,021 Deferred compensation 939 916 Purchase accounting 20 19 Accumulated other comprehensive loss 10,882 13,633 Lease liabilities 1,032 1,309 Other 596 280 Total gross deferred tax assets 16,909 19,178 Deferred Tax Liabilities Depreciation 3,023 1,079 Right-of-use asset 1,002 1,281 Joint ventures and partnerships 43 45 Pension 694 711 Deferred loan fees and costs, net 346 432 Total gross deferred tax liabilities 5,108 3,548 Net deferred tax asset $ 11,801 $ 15,630
Schedule Of Components Of Income Tax Expense (Benefit)	For the Years Ended December 31 (Dollars in thousands) 2023 2022 Current tax expense (benefit) $ 1,015 $ 1,385 Deferred tax expense (benefit) 1,140 1,172 Income tax provision $ 2,155 $ 2,557
Schedule Of Effective Income Tax Rate Reconciliation	For the Years Ended December 31 (Dollars in thousands) 2023 2022 Tax provision at statutory rate $ 3,308 $ 3,674 Income on tax-exempt loans and securities ( 949 ) ( 1,113 ) Investment in solar tax credit ( 325 ) — Nondeductible interest expense relating to carrying tax-exempt obligations 215 47 Income from bank owned life insurance ( 88 ) ( 86 ) Stock option compensation ( 1 ) 5 Other, net ( 5 ) 30 Income tax provision $ 2,155 $ 2,557 Effective income tax rate 13.7 % 14.6 %

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income/(Loss) (Tables)	12 Months Ended
	Dec. 31, 2023
Accumulated Other Comprehensive Income/(Loss) [Abstract]
Schedule Of Accumulated Other Comprehensive Income (Loss)	For the Years Ended December 31 2023 2022 Net unrealized gains on debt securities $ ( 49,416 ) $ ( 61,497 ) Tax effect 10,377 12,914 Ending balance $ ( 39,039 ) $ ( 48,583 ) Accumulated pension adjustment $ ( 2,406 ) $ ( 3,423 ) Tax effect 505 719 Net of tax amount $ ( 1,901 ) $ ( 2,704 ) Total accumulated other comprehensive (loss) income $ ( 40,940 ) $ ( 51,287 )

Financial Derivatives (Tables)

Financial Derivatives (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Derivatives [Abstract]
Schedule Of Fair Value Of Derivative Instruments	Fair Value of Derivative Instruments Derivative Liabilities (Dollars in thousands) As of December 31, 2023 As of 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 $ 6,268 Other Liabilities $ 2 $ 6,465 Other Liabilities $ 3 Total derivatives not designated as hedging instruments $ 2 $ 3
Schedule Of Effect Of Derivative Instruments On The Statement Of Income	Effect of Derivatives Not Designated as Hedging Instruments on the Statement of Financial Performance 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) Year Ended December 31 2023 2022 Other Contracts Other income $ 1 $ 18

Benefit Plans (Tables)

Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2023
Benefit Plans [Abstract]
Schedule Of Plan's Funded Status And Assumptions Used	For the Years Ended December 31 (Dollars in thousands) 2023 2022 Change in projected benefit obligation Benefit obligation at beginning of measurement year $ 13,865 $ 19,002 Service cost 216 342 Interest cost 806 672 Actuarial (gain) loss ( 214 ) ( 4,201 ) Benefits paid ( 1,544 ) ( 1,950 ) Benefit obligation at end of measurement year 13,129 13,865 Change in plan assets Fair value of plan assets at beginning of measurement year 13,779 18,462 Actual return on plan assets net of expenses 1,727 ( 2,733 ) Benefits paid ( 1,544 ) ( 1,950 ) Fair value of plan assets at end of measurement year 13,962 13,779 Funded status of projected benefit obligation $ 833 $ ( 86 ) For the Years Ended December 31 2023 2022 Assumptions used to determine benefit obligations: Discount rate 5.96 % 6.17 % Rate of compensation increase 6.00 % 6.00 % Expected long-term return on plan assets 6.00 % 6.00 %
Schedule Of Amounts Recognized In Other Comprehensive Income (Loss)	(Dollars in thousands) Amounts recognized in accumulated other comprehensive For the Years Ended December 31 income (loss), net of tax 2023 2022 Net actuarial loss $ ( 2,406 ) $ ( 3,423 ) Tax effect 505 719 Net amount recognized in accumulated other comprehensive loss $ ( 1,901 ) $ ( 2,704 )
Schedule Of Net Periodic Pension Costs	(Dollars in thousands) For the Years Ended December 31 Components of net periodic pension cost 2023 2022 Service cost $ 216 $ 342 Interest cost 806 672 Expected return on plan assets ( 923 ) ( 994 ) Recognized net actuarial loss — 598 Net periodic pension cost 99 618 Settlement expense — 290 Total net periodic pension cost $ 99 $ 908 For the Years Ended December 31 2023 2022 Assumptions used to determine net periodic benefit cost: Discount rate 6.17 % 3.71 % Rate of compensation increase 6.00 % 5.00 % Expected long-term return on plan assets 6.00 % 6.00 % Asset allocations: Cash and cash equivalents 3 % 3 % Common stocks 36 % 33 % Corporate bonds 14 % 14 % Municipal bonds 28 % 28 % Investment fund - debt 2 % 6 % Investment fund - equity 13 % 14 % Deposit in immediate participation guarantee contract 4 % 2 % Total 100 % 100 %
Schedule Of Amounts Recognized In Balance Sheet	(Dollars in Thousands) December 31, 2023 Asset Description Fair Value Level 1 Level 2 Level 3 Cash and cash equivalents $ 457 $ 457 $ — $ — Equity securities 4,978 4,978 — — Corporate bonds 1,961 — 1,961 — Municipal bonds 3,911 — 3,911 — Investment fund - debt 274 274 — — Investment fund - equity 1,831 1,831 — — Deposit in immediate participation guarantee contract 537 537 — — Cash surrender value of life insurance 13 — — 13 Total assets $ 13,962 $ 8,077 $ 5,872 $ 13 (Dollars in Thousands) December 31, 2022 Asset Description Fair Value Level 1 Level 2 Level 3 Cash and cash equivalents $ 464 $ 464 $ — $ — Equity securities 4,502 4,502 — — Corporate bonds 1,915 — 1,915 — Municipal bonds 3,794 — 3,794 — Investment fund - debt 766 766 — — Investment fund - equity 1,935 1,935 — — Deposit in immediate participation guarantee contract 375 375 — — Cash surrender value of life insurance 28 — — 28 Total assets $ 13,779 $ 8,042 $ 5,709 $ 28
Schedule Of Changes In Fair Value Of Plan Assets	Cash Value of Life Insurance December 31 (Dollars in thousands) 2023 2022 Balance at the beginning of the period $ 28 $ 28 Unrealized gain (loss) relating to investments held at the reporting date — — Purchases, sales, issuances and settlement, net ( 15 ) — Balance at the end of the period $ 13 $ 28
Schedule Of Expected Benefit Payments	2024 $ 931 2025 1,219 2026 1,562 2027 1,612 2028 1,125 2029-2033 4,823

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
Stock Based Compensation [Abstract]
Schedule Of Share-based Compensation, Stock Options, Activity	Employee Stock Purchase Plan ESPP Weighted Average Aggregate (Dollars in thousands except share and per share data) Options Price Per Share Intrinsic Value Balance Outstanding at December 31, 2021 24,249 $ 30.24 $ - Granted 28,083 28.73 Exercised ( 1,458 ) 29.44 Expired ( 24,931 ) 30.16 Balance Outstanding at December 31, 2022 25,943 $ 28.73 $ 191 Granted 34,894 26.35 Exercised ( 1,607 ) 27.21 Expired ( 27,306 ) 27.77 Balance Outstanding at December 31, 2023 31,924 $ 26.35 $ 166 Shares available for future grants under the ESPP at December 31, 2023 172,021 The following tables summarize the activity in the Stock Plan: Incentive Stock Options Weighted Average Aggregate (Dollars in thousands except share and per share data) ISO Price Per Share Intrinsic Value Balance Outstanding at December 31, 2021 90,254 $ 28.46 $ 419 Granted — — Exercised ( 300 ) 21.27 Forfeited ( 19,500 ) 27.22 Balance Outstanding at December 31, 2022 70,454 $ 28.84 $ 511 Granted — — Exercised — — Forfeited — — Balance Outstanding at December 31, 2023 70,454 $ 28.84 $ 191 Restricted Shares Weighted Average Restricted Grant Date Shares Fair Value Nonvested as of December 31, 2021 11,955 $ 29.30 Granted 18,814 33.30 Vested ( 9,974 ) 32.07 Forfeited ( 291 ) 30.40 Nonvested as of December 31, 2022 20,504 $ 32.40 Granted 15,734 31.64 Vested ( 17,183 ) 31.56 Forfeited ( 548 ) 32.48 Nonvested as of December 31, 2023 18,507 $ 32.53 Shares available for future grants under the Stock Plan at December 31, 2023 253,541
Share-based Compensation Arrangement By Share-based Payment Award, Options, Vested And Expected To Vest, Outstanding And Exercisable	Options Weighted Outstanding Exercise Price Average Remaining Stock Option Plan and Exercisable per share Life (years) Employee Stock Purchase Plan 31,924 $ 26.35 0.5 Incentive Stock Options 7,000 22.05 1.2 Incentive Stock Options 14,650 21.27 2.2 Incentive Stock Options 24,050 30.00 3.2 Incentive Stock Options 24,754 34.10 4.2 ISO Total/Average 70,454 $ 28.84 3.1

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Shareholders' Equity [Abstract]
Schedule Of Stock Repurchase Activity	Shares Repurchased Plan Date Authorized Expiration 2023 2022 12/22/2022 150,000 shares 12/21/2023 83,058 2,848

Commitments And Contingencies (

Commitments And Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments And Contingencies [Abstract]
Outstanding Commitments	(Dollars in thousands) Financial instruments whose contract amounts represent credit risk 2023 2022 Commercial commitments to extend credit $ 325,982 $ 275,867 Consumer commitments to extend credit (secured) 112,157 93,124 Consumer commitments to extend credit (unsecured) 5,964 5,247 $ 444,103 $ 374,238 Standby letters of credit $ 19,851 $ 30,734

Fair Value Measurements And F_2

Fair Value Measurements And Fair Values Of Financial Instruments (Tables)	12 Months Ended
	Dec. 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 December 31, 2023 Asset Description Level 1 Level 2 Level 3 Total Equity securities, at fair value $ 427 $ — $ — $ 427 Available for sale: U.S. Treasury 74,091 — — 74,091 Municipal — 138,618 — 138,618 Corporate — 23,198 — 23,198 Agency mortgage & asset-backed — 132,591 — 132,591 Non-Agency mortgage & asset-backed — 104,005 — 104,005 Total assets $ 74,518 $ 472,503 $ — $ 472,930 (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 & asset-backed — 150,935 — 150,935 Non-Agency mortgage & asset-backed — 65,950 — 65,950 Total assets $ 90,668 $ 396,579 $ — $ 487,247
Fair Value, By Balance Sheet Grouping	December 31, 2023 Carrying Fair (Dollars in thousands) Amount Value Level 1 Level 2 Level 3 Financial assets, carried at cost: Cash and cash equivalents $ 23,140 $ 23,140 $ 23,140 $ — $ — Long-term interest-earnings deposits in other banks 6,229 6,229 6,229 Loans held for sale 213 213 — 213 — Net loans 1,240,933 1,207,403 — — 1,207,403 Accrued interest receivable 7,506 7,506 — — 7,506 Financial liabilities: Deposits $ 1,537,978 $ 1,537,480 $ — $ 1,537,480 $ — Federal Reserve Bank Borrowings 90,000 89,783 89,783 FHLB Advances 40,000 40,110 40,110 Subordinate notes 19,661 18,303 — 18,303 — Accrued interest payable 3,856 3,856 — 3,856 — 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-earnings 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 —

Parent Company (Franklin Fina_2

Parent Company (Franklin Financial Services Corporation) Condensed Financial Information (Tables)	12 Months Ended
	Dec. 31, 2023
Parent Company (Franklin Financial Services Corporation) Condensed Financial Information [Abstract]
Balance Sheets	December 31 (Dollars in thousands) 2023 2022 Assets: Cash and cash equivalents $ 10,070 $ 13,500 Investment securities 427 411 Equity investment in subsidiaries 140,074 118,768 Other assets 1,228 1,153 Total assets $ 151,799 133,832 Liabilities: Subordinate notes $ 19,661 $ 19,623 Other liabilities 2 12 Total liabilities 19,663 19,635 Shareholders' equity 132,136 114,197 Total liabilities and shareholders' equity $ 151,799 $ 133,832
Statements Of Income	Years Ended December 31 (Dollars in thousands) 2023 2022 Income: Dividends from Bank subsidiary $ 5,607 $ 5,670 Change in fair value of equity securities 16 ( 69 ) Dividends 7 5 5,630 5,606 Expenses: Interest expense 1,051 1,047 Operating expenses 1,887 1,771 Income before income taxes and equity in undistributed income of subsidiaries 2,692 2,788 Income tax benefit 894 600 Equity in undistributed income of subsidiaries 10,012 11,550 Net income 13,598 14,938 Other comprehensive income/(loss) of subsidiary 10,347 ( 50,740 ) Comprehensive income (loss) $ 23,945 $ ( 35,802 )
Statements Of Cash Flows	Years Ended December 31 (Dollars in thousands) 2023 2022 Cash flows from operating activities Net income $ 13,598 $ 14,938 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed (income) of subsidiary ( 10,012 ) ( 11,550 ) Stock option compensation 483 462 Change in fair value of equity security ( 16 ) 69 Increase in other assets/liabilities ( 896 ) ( 528 ) Net cash provided by operating activities 3,157 3,391 Cash flows from financing activities Dividends paid ( 5,595 ) ( 5,658 ) Cash received from option exercises 47 48 Common stock issued under dividend reinvestment plan 1,355 1,416 Treasury stock purchase ( 2,394 ) ( 3,334 ) Net cash (used in) provided by financing activities ( 6,587 ) ( 7,528 ) (Decrease) increase in cash and cash equivalents ( 3,430 ) ( 4,137 ) Cash and cash equivalents as of January 1 13,500 17,637 Cash and cash equivalents as of December 31 $ 10,070 $ 13,500

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue Recognition [Abstract]
Schedule of Wealth Management Fees	For the Twelve Months Ended (Dollars in thousands) December 31, Wealth Management Fees 2023 2022 Asset Management Fees $ 6,889 $ 6,485 Estate Management Fees 295 498 Commissions 328 169 Total $ 7,512 $ 7,152

Summary Of Significant Accoun_4

Summary Of Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) store item $ / shares	Dec. 31, 2022 USD ($)	Jan. 01, 2023 USD ($)	Dec. 31, 2021 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number Of Subsidiaries | item	1
Number of Stores | store	22
Restricted stock	$ 2,375,000	$ 644,000
Restricted Stock Cost | $ / shares	$ 100
Derivative Liability, Not Subject to Master Netting Arrangement	$ 0
Off-Balance-Sheet, Credit Loss, Liability	2,000,000	1,500,000
Goodwill	9,016,000	9,016,000
Assets Held-in-trust	1,200,000,000	1,000,000,000
Share-based Compensation	483,000	462,000
Loans evaluated for allowance individually		2,950,000
Allowance for loan losses	(16,052,000)	(14,175,000)		$ (15,066,000)
Retained earnings	133,993,000	125,892,000
Impact of Adoption, Adjustment [Member]
Summary Of Significant Accounting Policies [Line Items]
Loans evaluated for allowance individually		3,000,000
Allowance for loan losses		536,000
Retained earnings			$ 98,000
Increase of deferred tax liabilities		26,000
OBS [Member]
Summary Of Significant Accounting Policies [Line Items]
Allowance for loan losses		(1,475,000)
OBS [Member] | Impact of Adoption, Adjustment [Member]
Summary Of Significant Accounting Policies [Line Items]
Allowance for loan losses		$ (412,000)
Federal Home Loan Bank of Pittsburgh [Member]
Summary Of Significant Accounting Policies [Line Items]
Restricted stock	2,400,000
FHLB [Member]
Summary Of Significant Accounting Policies [Line Items]
Restricted stock	30,000
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Commercial Loans Not Included In Reserve Analysis	250,000
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Commercial Loans Not Included In Reserve Analysis	$ 250,000

Summary Of Significant Accoun_5

Summary Of Significant Accounting Policies (Schedule Of Earnings Per Share Basic And Diluted) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Summary Of Significant Accounting Policies [Abstract]
Weighted average shares outstanding (basic)	4,374	4,421
Impact of common stock equivalents	7	24
Weighted average shares outstanding (diluted)	4,381	4,445
Anti-dilutive options excluded from calculation		29
Net income	$ 13,598	$ 14,938
Basic earnings per share	$ 3.11	$ 3.38
Diluted earnings per share	$ 3.10	$ 3.36

Summary Of Significant Accoun_6

Summary Of Significant Accounting Policies (Schedule of Impact of ASC 326) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses	$ 16,052	$ 14,175	$ 15,066
ALL, Ending Balance	16,052	14,175	15,066
Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		(536)
ALL, Ending Balance		(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
ALL, Ending Balance		13,639
Residential Real Estate - Construction [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses	296	343	325
ALL, Ending Balance	296	343	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)
ALL, Ending Balance		(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
ALL, Ending Balance		248
Commercial Real Estate [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses	10,657	7,493	8,168
ALL, Ending Balance	10,657	7,493	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
ALL, Ending Balance		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
ALL, Ending Balance		8,077
Commercial [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses	3,290	4,846	5,127
ALL, Ending Balance	3,290	4,846	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)
ALL, Ending Balance		(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
ALL, Ending Balance		2,939
Consumer [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses	94	133	130
ALL, Ending Balance	94	133	130
Consumer [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		(40)
ALL, Ending Balance		(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
ALL, Ending Balance		93
Unallocated [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		667	589
ALL, Ending Balance		667	589
Unallocated [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		(667)
ALL, Ending Balance		(667)
Unallocated [Member] | As Reported Under ASC 326, Adjusted Balance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses
ALL, Ending Balance
OBS [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		1,475
ALL, Ending Balance		1,475
OBS [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		412
ALL, Ending Balance		412
OBS [Member] | As Reported Under ASC 326, Adjusted Balance [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		1,887
ALL, Ending Balance		1,887
First Liens [Member] | Residential Real Estate [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses	1,296	459	475
ALL, Ending Balance	1,296	459	475
First Liens [Member] | Residential Real Estate [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		1,096
ALL, Ending Balance		1,096
First Liens [Member] | Residential 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		1,555
ALL, Ending Balance		1,555
Junior Liens & Lines Of Credit [Member] | Residential Real Estate [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses	419	234	252
ALL, Ending Balance	$ 419	234	$ 252
Junior Liens & Lines Of Credit [Member] | Residential Real Estate [Member] | Impact of Adoption, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for loan losses		493
ALL, Ending Balance		493
Junior Liens & Lines Of Credit [Member] | Residential 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		727
ALL, Ending Balance		$ 727

Regulatory Matters (Narrative)

Regulatory Matters (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022	Dec. 31, 2015
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval	$ 152,700
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		0.06
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	2.50%
Subordinated Long-Term Debt, Noncurrent	$ 5,000
Unsecured Debt	$ 339
Community Bank Leverage Ratio, Minimum	0.09%
Consolidated asset limit on small bank holding companies	$ 3,000,000
Maturing September 1, 2030 [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Subordinated Debt, Current	15,000
Subordinated Long-Term Debt, Noncurrent	5,000
Through September 1, 2025 [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Subordinated Debt, Current	$ 15,000
Debt Instrument, Interest Rate, Stated Percentage	5%
Subordinated Debt [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Subordinated Debt	$ 20,000
Subordinated Debt [Member] | Call Date 1 [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Debt Instrument, Term	5 years
Subordinated Debt [Member] | Call Date 1 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.0493%
Subordinated Debt [Member] | Call Date 1 [Member] | Through September 1, 2025 [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.05%
Subordinated Debt [Member] | Call Date 2 [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Debt Instrument, Term	10 years
Debt Instrument, Interest Rate, Stated Percentage	0.0525%
Subordinated Debt [Member] | Call Date 2 [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Debt Instrument, Basis Spread on Variable Rate	4.92%
Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common Equity Tier 1 Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.0650	0.0650
Tier 1 Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.0800	0.0800
Tier 1 Leverage Ratio: Well Capitalized Minimum: Ratio	0.0500	0.0500
Total Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.1000	0.1000
Capital ratios, capital conservation buffer	0.0563%

Regulatory Matters (Schedule Of

Regulatory Matters (Schedule Of The Total Risk-based, Tier 1 Risk-based And Tier 1 Leverage Requirements) (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2015
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common Equity Tier 1 Risk-based Capital Ratio: Ratio		0.10
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		0.06
Total Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.10
Tier 1 Leverage Ratio: Ratio		0.06
Tier 1 Leverage Ratio: Well Capitalized Minimum: Ratio	0.05
Franklin Financial Services Corporation [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common Equity Tier 1 Risk-based Capital Ratio: Ratio	0.1182	0.1422
Tier 1 Risk-based Capital Ratio: Ratio	0.1182	0.1422
Total Risk-based Capital Ratio: Ratio	0.1445	0.1721
Tier 1 Leverage Ratio: Ratio	0.0901	0.0895
Common Equity Tier 1 Risk-based Capital Ratio: Amount	$ 164,060	$ 156,468
Common Equity Tier 1 Risk-based Capital Ratio: Adequately Capitalized Minimum, Amount	62,463	49,529
Tier 1 Risk-based Capital Ratio: Amount	164,060	156,468
Tier 1 Risk-based Capital Ratio: Minimum to be Adequately Capitalized Amount	83,284	66,039
Total Risk-based Capital Ratio: Amount	200,589	189,370
Total Risk-based Capital Ratio: Minimum to be Adequately Capitalized Amount	111,046	88,051
Tier 1 Leverage Ratio: Amount	164,060	156,468
Tier 1 Leverage Ratio: Minimum to be Adequately Capitalized Amount	$ 72,833	$ 69,937
Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Common Equity Tier 1 Risk-based Capital Ratio: Ratio	0.1238	0.1463
Common Equity Tier 1 Risk-based Capital Ratio: Adequately Capitalized Minimum: Ratio	0.0450	0.0450
Common Equity Tier 1 Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.0650	0.0650
Tier 1 Risk-based Capital Ratio: Ratio	0.1238	0.1463
Tier 1 Risk-based Capital Ratio: Adequately Capitalized Minimum: Ratio	0.0600	0.0600
Tier 1 Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.0800	0.0800
Total Risk-based Capital Ratio: Ratio	0.1363	0.1588
Total Risk-based Capital Ratio: Adequately Capitalized Minimum: Ratio	0.0800	0.0800
Total Risk-based Capital Ratio: Well Capitalized Minimum: Ratio	0.1000	0.1000
Tier 1 Leverage Ratio: Ratio	0.0944	0.0921
Tier 1 Leverage Ratio: Adequately Capitalized Minimum: Ratio	0.0400	0.0400
Tier 1 Leverage Ratio: Well Capitalized Minimum: Ratio	0.0500	0.0500
Common Equity Tier 1 Risk-based Capital Ratio: Amount	$ 171,932	$ 160,975
Common Equity Tier 1 Risk-based Capital Ratio: Adequately Capitalized Minimum, Amount	62,496	49,523
Common Equity Tier 1 Risk-based Capital Ratio: Well Capitalized Minimum, Amount	90,271	71,533
Tier 1 Risk-based Capital Ratio: Amount	171,932	160,975
Tier 1 Risk-based Capital Ratio: Minimum to be Adequately Capitalized Amount	83,327	66,030
Tier 1 Risk-based Capital Ratio: Minimum to be Well Capitalized Amount	111,103	88,041
Total Risk-based Capital Ratio: Amount	189,300	174,754
Total Risk-based Capital Ratio: Minimum to be Adequately Capitalized Amount	111,103	88,041
Total Risk-based Capital Ratio: Minimum to be Well Capitalized Amount	138,879	110,051
Tier 1 Leverage Ratio: Amount	171,932	160,975
Tier 1 Leverage Ratio: Minimum to be Adequately Capitalized Amount	72,871	69,928
Tier 1 Leverage Ratio: Minimum to be Well Capitalized Amount	$ 91,088	$ 87,411

Restricted Cash Balances (Narra

Restricted Cash Balances (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Restricted Cash Balances [Abstract]
Federal Reserve, reduction in reserve requirement, percent	0%
Reserves	$ 0	$ 0

Investments (Narrative) (Detail

Investments (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) item	Dec. 31, 2022 USD ($)
Schedule of Available-for-sale Securities [Line Items]
Fair value	$ 472,503	$ 486,836
Percent of shareholders equity benchmark for investments in a single issuer	10%
Equity securities	$ 427	411
Corporate [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair value	23,198	24,239
Public Funds And Trust Deposits [Member]
Schedule of Available-for-sale Securities [Line Items]
Fair value	$ 207,400	$ 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	Dec. 31, 2023	Dec. 31, 2022
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	$ 521,919	$ 548,333
Gross unrealized gains	138	34
Gross unrealized losses	(49,554)	(61,531)
Fair value	472,503	486,836
U.S Treasury [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	83,494	101,980
Gross unrealized losses	(9,403)	(11,723)
Fair value	74,091	90,257
Municipal [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	161,339	186,007
Gross unrealized gains		14
Gross unrealized losses	(22,721)	(30,566)
Fair value	138,618	155,455
Corporate [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	26,336	26,316
Gross unrealized losses	(3,138)	(2,077)
Fair value	23,198	24,239
Agency Mortgage-Backed & Asset-Backed [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	142,565	163,274
Gross unrealized gains	90	19
Gross unrealized losses	(10,064)	(12,358)
Fair value	132,591	150,935
Non-Agency Mortgage & Asset-Backed [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	108,185	70,756
Gross unrealized gains	48	1
Gross unrealized losses	(4,228)	(4,807)
Fair value	$ 104,005	$ 65,950

Investments (Amortized Cost And

Investments (Amortized Cost And Fair Value Of Debt Securities, By Contractual Maturity) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Available-for-sale Securities [Line Items]
Due after one year through five years, Amortized cost	$ 61,341
Due after five years through ten years, Amortized cost	101,953
Due after ten years, Amortized cost	107,875
Mortgage-backed securities, Amortized cost	250,750
Amortized cost	521,919	$ 548,333
Due after one year through five years, Fair value	55,072
Due after five years through ten years, Fair value	88,740
Due after ten years, Fair value	92,095
Mortgage-backed securities, Fair value	236,596
Fair Value	472,503	$ 486,836
Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized cost	271,169
Fair Value	$ 235,907

Investments (Composition Of Net

Investments (Composition Of Net Realized Securities Gains (Losses)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Investments [Abstract]
Proceeds	$ 40,113	$ 19,629
Gross gains realized	12	61
Gross losses realized	(1,131)	(152)
Net (losses) gains realized	(1,119)	(91)
Tax provision on net (losses)/gains realized	$ 235	$ 19

Investments (Schedule Of Unreal

Investments (Schedule Of Unrealized Loss On Investments) (Details) $ in Thousands	Dec. 31, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Schedule of Available-for-sale Securities [Line Items]
Less than 12 months: Fair Value	$ 55,638	$ 208,157
Less than 12 months: Unrealized Losses	$ (913)	$ (16,459)
Less than 12 months: Count | security	43	309
12 months or more: Fair Value	$ 402,548	$ 266,690
12 months or more: Unrealized Losses	$ (48,641)	$ (45,072)
12 months or more: Count | security	521	282
Fair Value	$ 458,186	$ 474,847
Unrealized Losses	$ (49,554)	$ (61,531)
Count | security	564	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	$ 74,091	$ 72,659
12 months or more: Unrealized Losses	$ (9,403)	$ (11,540)
12 months or more: Count | security	28	28
Fair Value	$ 74,091	$ 90,257
Unrealized Losses	$ (9,403)	$ (11,723)
Count | security	28	31
Municipal [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 months: Fair Value		$ 73,644
Less than 12 months: Unrealized Losses		$ (9,586)
Less than 12 months: Count | security		90
12 months or more: Fair Value	$ 138,618	$ 80,503
12 months or more: Unrealized Losses	$ (22,721)	$ (20,981)
12 months or more: Count | security	168	104
Fair Value	$ 138,618	$ 154,147
Unrealized Losses	$ (22,721)	$ (30,566)
Count | security	168	194
Corporate [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 months: Fair Value	$ 1,483	$ 12,221
Less than 12 months: Unrealized Losses	$ (167)	$ (851)
Less than 12 months: Count | security	5	25
12 months or more: Fair Value	$ 21,715	$ 10,368
12 months or more: Unrealized Losses	$ (2,971)	$ (1,226)
12 months or more: Count | security	46	21
Fair Value	$ 23,198	$ 22,589
Unrealized Losses	$ (3,138)	$ (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	$ 6,227	$ 55,393
Less than 12 months: Unrealized Losses	$ (186)	$ (2,747)
Less than 12 months: Count | security	19	139
12 months or more: Fair Value	$ 118,053	$ 88,953
12 months or more: Unrealized Losses	$ (9,878)	$ (9,611)
12 months or more: Count | security	223	113
Fair Value	$ 124,280	$ 144,346
Unrealized Losses	$ (10,064)	$ (12,358)
Count | security	242	252
Non-Agency Mortgage & Asset-Backed [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 months: Fair Value	$ 47,928	$ 49,301
Less than 12 months: Unrealized Losses	$ (560)	$ (3,092)
Less than 12 months: Count | security	19	52
12 months or more: Fair Value	$ 50,071	$ 14,207
12 months or more: Unrealized Losses	$ (3,668)	$ (1,715)
12 months or more: Count | security	56	16
Fair Value	$ 97,999	$ 63,508
Unrealized Losses	$ (4,228)	$ (4,807)
Count | security	75	68

Loans (Narrative) (Details)

Loans (Narrative) (Details)	12 Months Ended
	Dec. 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	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 1,256,985	$ 1,051,041
Less: Allowance for credit losses	(16,052)	(14,175)	$ (15,066)
Net Loans	1,240,933	1,036,866
Unamortized deferred PPP loan fees (included in Net unamortized deferred loan fees above)	1,615	2,027
Net loans	783,009	678,523
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	277,849	220,556
Residential Real Estate - Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	25,900	24,393
Less: Allowance for credit losses	(296)	(343)	(325)
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	703,767	564,291
Less: Allowance for credit losses	(10,657)	(7,493)	(8,168)
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	242,654	235,602
Less: Allowance for credit losses	(3,290)	(4,846)	(5,127)
Total Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	946,421	799,893
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	6,815	6,199
Less: Allowance for credit losses	(94)	(133)	(130)
Consumer First Liens [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	142,017	85,166
Consumer Junior Liens And Lines Of Credit [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	68,752	69,561
Consumer [Member] | Residential Real Estate - Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	13,837	13,908
Commercial First Lien [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	63,271	61,702
Commercial Junior Liens And Lines Of Credit [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	3,809	4,127
Commercial [Member] | Residential Real Estate - Construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	12,063	10,485
First Liens [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	205,288	146,868
Less: Allowance for credit losses	(1,296)	(459)	$ (475)
Junior Lines And Lines Of Credit [Member] | Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	72,561	73,688
PPP [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	57	179
FHLB [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Net loans	699,527	585,601
Federal Reserve Bank [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Net loans	$ 83,482	$ 92,922

Loans (Schedule Of Loans To Rel

Loans (Schedule Of Loans To Related Parties) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans [Abstract]
Balance at beginning of year	$ 13,283	$ 10,162
New loans made	8,870	4,615
Repayments	(10,608)	(1,494)
Balance at end of year	$ 11,545	$ 13,283

Loan Quality And Allowance fo_3

Loan Quality And Allowance for Credit Losses (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loan Quality And Allowance For Credit Losses [Abstract]
Loan deferrals or modifications	$ 0	$ 120
Interest not recognized on nonaccrual loans	$ 6	$ 6

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	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans	$ 1,256,985	$ 1,051,041
Current period gross charge-offs, Total	422	1,644
Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		1,039,407
OAEM [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		3,846
Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		7,788
Residential Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	62,995
2022	43,224
2021	26,663
2020	19,936
2019	7,655
Prior	51,329
Revolving Loans Amortized Cost Basis	46,025
Revolving Loans Converted to Term	20,022
Total Loans	277,849	220,556
Residential Real Estate [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		220,436
Residential Real Estate [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		120
Residential Real Estate [Member] | First Liens [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans	205,288	146,868
Current period gross charge-offs, Total		20
Residential Real Estate [Member] | First Liens [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		146,748
Residential Real Estate [Member] | First Liens [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		120
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans	72,561	73,688
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		73,688
Residential Real Estate [Member] | Residential Real Estate Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	9,867
2022	9,088
2021	11,038
2020	9,691
2019	2,433
Prior	22,906
Revolving Loans Amortized Cost Basis	2,057
Total Loans	67,080
Residential Real Estate [Member] | Residential Real Estate Commercial [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	9,867
2022	9,088
2021	11,038
2020	9,691
2019	2,433
Prior	22,906
Revolving Loans Amortized Cost Basis	2,057
Total Loans	67,080
Residential Real Estate [Member] | Residential Real Estate Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	53,128
2022	34,136
2021	15,625
2020	10,245
2019	5,222
Prior	28,423
Revolving Loans Amortized Cost Basis	43,968
Revolving Loans Converted to Term	20,022
Total Loans	210,769
Residential Real Estate [Member] | Residential Real Estate Consumer [Member] | Performing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	53,128
2022	34,136
2021	15,625
2020	10,245
2019	5,222
Prior	28,423
Revolving Loans Amortized Cost Basis	43,968
Revolving Loans Converted to Term	20,022
Total Loans	210,769
Residential Real Estate - Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	20,682
2022	2,209
2021	1,289
2020	214
Prior	1,506
Total Loans	25,900	24,393
Residential Real Estate - Construction [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		24,393
Residential Real Estate - Construction [Member] | Residential Real Estate Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	6,845
2022	2,209
2021	1,289
2020	214
Prior	1,506
Total Loans	12,063
Residential Real Estate - Construction [Member] | Residential Real Estate Commercial [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	6,845
2022	2,209
2021	1,289
2020	214
Prior	1,506
Total Loans	12,063
Residential Real Estate - Construction [Member] | Residential Real Estate Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	13,837
Total Loans	13,837
Residential Real Estate - Construction [Member] | Residential Real Estate Consumer [Member] | Performing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	13,837
Total Loans	13,837
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	183,007
2022	112,236
2021	99,540
2020	41,130
2019	38,603
Prior	218,495
Revolving Loans Amortized Cost Basis	10,756
Total Loans	703,767	564,291
Current period gross charge-offs, Total		1,451
Commercial Real Estate [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	180,052
2022	110,886
2021	98,540
2020	34,307
2019	38,603
Prior	214,179
Revolving Loans Amortized Cost Basis	10,567
Total Loans	687,134	560,294
Commercial Real Estate [Member] | OAEM [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	2,955
2022	1,350
2021	1,000
2020	6,823
Prior	2,182
Revolving Loans Amortized Cost Basis	139
Total Loans	14,449	1,095
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Prior	2,134
Revolving Loans Amortized Cost Basis	50
Total Loans	2,184	2,902
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	34,851
2022	34,300
2021	45,754
2020	22,847
2019	3,579
Prior	64,542
Revolving Loans Amortized Cost Basis	36,781
Total Loans	242,654	235,602
Current period gross charge-offs, 2023	(125)
Current period gross charge-offs, 2021	(130)
Current period gross charge-offs, Revolving loans amortized cost basis	(50)
Current period gross charge-offs, Total	305	71
Commercial [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	34,851
2022	33,983
2021	45,754
2020	22,847
2019	3,579
Prior	64,542
Revolving Loans Amortized Cost Basis	36,508
Total Loans	242,064	228,085
Commercial [Member] | OAEM [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		2,751
Commercial [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2022	317
Revolving Loans Amortized Cost Basis	273
Total Loans	590	4,766
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	1,863
2022	669
2021	1,985
2020	148
2019	80
Prior	5
Revolving Loans Amortized Cost Basis	2,065
Total Loans	6,815	6,199
Current period gross charge-offs, 2023	(63)
Current period gross charge-offs, 2021	(10)
Current period gross charge-offs, 2020	(2)
Current period gross charge-offs, 2019	(6)
Current period gross charge-offs, Revolving loans amortized cost basis	(36)
Current period gross charge-offs, Total	117	102
Consumer [Member] | Performing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
2023	1,863
2022	669
2021	1,985
2020	148
2019	80
Prior	5
Revolving Loans Amortized Cost Basis	2,060
Total Loans	6,810
Consumer [Member] | Nonperforming [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Revolving Loans Amortized Cost Basis	5
Total Loans	$ 5
Consumer [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Total Loans		$ 6,199

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	Dec. 31, 2023 USD ($)
Financing Receivable, Impaired [Line Items]
Nonaccrual, without ACL	$ 147
Loans past due 90 days or more and still accruing	5
Commercial [Member]
Financing Receivable, Impaired [Line Items]
Nonaccrual, without ACL	147
Consumer [Member]
Financing Receivable, Impaired [Line Items]
Loans past due 90 days or more and still accruing	$ 5

Loan Quality And Allowance Fo_6

Loan Quality And Allowance For Credit Losses (Internal Credit Rating For The Loan Portfolio) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	$ 1,256,985	$ 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	277,849	220,556
Residential Real Estate [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		220,436
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	205,288	146,868
Residential Real Estate [Member] | First Liens [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		146,748
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	72,561	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 [Member] | Residential Real Estate Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	67,080
Residential Real Estate [Member] | Residential Real Estate Commercial [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	67,080
Residential Real Estate [Member] | Residential Real Estate Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	210,769
Residential Real Estate [Member] | Residential Real Estate Consumer [Member] | Performing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	210,769
Residential Real Estate - Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	25,900	24,393
Residential Real Estate - Construction [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans		24,393
Residential Real Estate - Construction [Member] | Residential Real Estate Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	12,063
Residential Real Estate - Construction [Member] | Residential Real Estate Commercial [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	12,063
Residential Real Estate - Construction [Member] | Residential Real Estate Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	13,837
Residential Real Estate - Construction [Member] | Residential Real Estate Consumer [Member] | Performing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	13,837
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	703,767	564,291
Commercial Real Estate [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	687,134	560,294
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	2,184	2,902
Commercial Real Estate [Member] | OAEM [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	14,449	1,095
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	242,654	235,602
Commercial [Member] | Pass [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	242,064	228,085
Commercial [Member] | Substandard [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	590	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	6,815	6,199
Consumer [Member] | Nonperforming [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	5
Consumer [Member] | Performing [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	$ 6,810
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	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans		$ 120
Total Loans	$ 1,256,985	1,051,041
Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	1,251,991	1,048,487
30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	4,096	2,189
60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	746	232
90 Days+ Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	152	13
Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	4,994	2,554
Residential Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans		120
Total Loans	277,849	220,556
Residential Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	276,926	219,429
Residential Real Estate [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	301	830
Residential Real Estate [Member] | 60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	622	177
Residential Real Estate [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	923	1,127
Residential Real Estate [Member] | First Liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans		120
Total Loans	205,288	146,868
Residential Real Estate [Member] | First Liens [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	204,832	146,231
Residential Real Estate [Member] | First Liens [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	62	340
Residential Real Estate [Member] | First Liens [Member] | 60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	394	177
Residential Real Estate [Member] | First Liens [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	456	637
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	72,561	73,688
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	72,094	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]
Total Loans	239	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]
Total Loans	228
Residential Real Estate [Member] | Junior Liens & Lines Of Credit [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	467	490
Residential Real Estate - Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	25,900	24,393
Residential Real Estate - Construction [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	25,900	24,393
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	703,767	564,291
Commercial Real Estate [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	700,535	563,642
Commercial Real Estate [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	3,232	649
Commercial Real Estate [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	3,232	649
Commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	242,654	235,602
Commercial [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	241,853	234,871
Commercial [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	542	681
Commercial [Member] | 60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	112	50
Commercial [Member] | 90 Days+ Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	147
Commercial [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	801	731
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	6,815	6,199
Consumer [Member] | Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	6,777	6,152
Consumer [Member] | 30 - 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	21	29
Consumer [Member] | 60 - 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	12	5
Consumer [Member] | 90 Days+ Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	5	13
Consumer [Member] | Total Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans	$ 38	$ 47

Loan Quality And Allowance Fo_8

Loan Quality And Allowance For Credit Losses (Impaired Financing Receivables) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Financing Receivable, Impaired [Line Items]
Recorded Investment With No Allowance	$ 2,950
Unpaid Principal Balance With No Allowance	2,950
Average Recorded Investment	8,512
Interest Income Recognized	507
Residential Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment With No Allowance	619
Unpaid Principal Balance With No Allowance	619
Average Recorded Investment	641
Interest Income Recognized	33
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
Average Recorded Investment	641
Interest Income Recognized	33
Residential Real Estate - Construction [Member]
Financing Receivable, Impaired [Line Items]
Average Recorded Investment	106
Interest Income Recognized	105
Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment With No Allowance	2,331
Unpaid Principal Balance With No Allowance	2,331
Average Recorded Investment	7,765
Interest Income Recognized	$ 369

Loan Quality And Allowance Fo_9

Loan Quality And Allowance For Credit Losses (Troubled Debt Restructuring Loans) (Details) $ 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

Loan Quality And Allowance F_10

Loan Quality And Allowance For Credit Losses (Allowance for Credit Losses (ACL), By Loan Segment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	$ 14,175	$ 15,066
Charge-offs	(422)	(1,644)
Recoveries	246	103
Provision	2,589	650
Allowance, Ending Balance	16,052	14,175
Loans evaluated for allowance individually		2,950
Loans evaluated for allowance collectively	1,256,985	1,048,091
Total Loans	1,256,985	1,051,041
Allowance established for loan evaluated collectively	16,052	14,175
Total Allowance	16,052	14,175
Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	(536)
Allowance, Ending 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	277,849	220,556
Residential Real Estate - Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	343	325
Recoveries	49
Provision	(1)	18
Allowance, Ending Balance	296	343
Loans evaluated for allowance collectively	25,900	24,393
Total Loans	25,900	24,393
Allowance established for loan evaluated collectively	296	343
Total Allowance	296	343
Residential Real Estate - Construction [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	(95)
Allowance, Ending Balance		(95)
Total Allowance		(95)
Commercial Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	7,493	8,168
Charge-offs		(1,451)
Recoveries	1	1
Provision	2,579	775
Allowance, Ending Balance	10,657	7,493
Loans evaluated for allowance individually		2,331
Loans evaluated for allowance collectively	703,767	561,960
Total Loans	703,767	564,291
Allowance established for loan evaluated collectively	10,657	7,493
Total Allowance	10,657	7,493
Commercial Real Estate [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	584
Allowance, Ending Balance		584
Total Allowance		584
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	4,846	5,127
Charge-offs	(305)	(71)
Recoveries	112	26
Provision	544	(236)
Allowance, Ending Balance	3,290	4,846
Loans evaluated for allowance collectively	242,654	235,602
Total Loans	242,654	235,602
Allowance established for loan evaluated collectively	3,290	4,846
Total Allowance	3,290	4,846
Commercial [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	(1,907)
Allowance, Ending Balance		(1,907)
Total Allowance		(1,907)
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	133	130
Charge-offs	(117)	(102)
Recoveries	82	26
Provision	36	79
Allowance, Ending Balance	94	133
Loans evaluated for allowance collectively	6,815	6,199
Total Loans	6,815	6,199
Allowance established for loan evaluated collectively	94	133
Total Allowance	94	133
Consumer [Member] | Impact of Adoption, Adjustment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	(40)
Allowance, Ending Balance		(40)
Total Allowance		(40)
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance, Beginning Balance	667	589
Provision		78
Allowance, Ending Balance		667
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)
Allowance, Ending Balance		(667)
Total Allowance		(667)
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	48
Provision	(261)	(44)
Allowance, Ending Balance	1,296	459
Loans evaluated for allowance individually		619
Loans evaluated for allowance collectively	205,288	146,249
Total Loans	205,288	146,868
Allowance established for loan evaluated collectively	1,296	459
Total Allowance	1,296	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
Allowance, Ending Balance		1,096
Total Allowance		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		2
Provision	(308)	(20)
Allowance, Ending Balance	419	234
Loans evaluated for allowance collectively	72,561	73,688
Total Loans	72,561	73,688
Allowance established for loan evaluated collectively	419	234
Total Allowance	419	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
Allowance, Ending Balance		493
Total Allowance		$ 493

Premises And Equipment (Premise

Premises And Equipment (Premises And Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total cost	$ 48,651	$ 49,135
Less: Accumulated depreciation	(20,108)	(19,109)
Net premises and equipment	28,543	30,026
Land [Member]
Property, Plant and Equipment [Line Items]
Total cost	3,607	3,617
Building and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total cost	33,947	35,751
Furniture, fixtures and equipment [Member]
Property, Plant and Equipment [Line Items]
Total cost	$ 11,097	$ 9,767
Maximum [Member] | Building and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Life	30 years
Maximum [Member] | Furniture, fixtures and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Life	10 years
Minimum [Member] | Building and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Life	15 years
Minimum [Member] | Furniture, fixtures and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Life	3 years

Premises And Equipment (Schedul

Premises And Equipment (Schedule Of Depreciation And Rent Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Premises And Equipment [Abstract]
Depreciation expense	$ 2,137	$ 1,382

Leases (Narrative) (Details)

Leases (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) item
Leases [Abstract]
Number of leases with a variable payment based on an index | item	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
Noncash decrease in right-of-use asset	$ 507
Noncash extinguishment of lease liability	$ 537

Leases (Schedule Of Lease Costs

Leases (Schedule Of Lease Costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease cost	$ 815	$ 779
Short-term lease cost	16	299
Variable lease cost	147	133
Total lease cost	$ 978	$ 1,211

Leases (Schedule Of Measurement

Leases (Schedule Of Measurement Of Lease Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating cash flows from operating leases	$ 791	$ 754
Weighted-average remaining lease term (years)	12 years	12 years
Weighted-average discount rate	3.40%	3.36%

Leases (Schedule Of Future Mini

Leases (Schedule Of Future Minimum Payments Operating Leases) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2024	$ 721
2025	666
2026	564
2027	421
2028	393
2029 and beyond	3,205
Undiscounted cash flow	5,970
Imputed Interest	(1,154)
Total lease liability	$ 4,816	$ 6,144

Other Real Estate Owned (Detail

Other Real Estate Owned (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Other Real Estate Owned [Abstract]
Other real estate owned	$ 0	$ 0

Goodwill (Narrative) (Details)

Goodwill (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Goodwill [Abstract]
Goodwill	$ 9,016	$ 9,016

Deposits (Narrative) (Details)

Deposits (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Time deposits greater than $250,000	$ 44.4	$ 8.8
Deposits of directors and executive officers and related interests and affiliated enterprises	$ 4.8	$ 4.3

Deposits (Schedule Of Deposits)

Deposits (Schedule Of Deposits) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Non-interest bearing checking	$ 273,050	$ 299,231
Interest-bearing checking	454,517	496,533
Money Management	572,058	569,585
Savings	105,907	128,709
Total interest-bearing checking and savings	1,132,482	1,194,827
Time deposits	132,446	57,390
Total deposits	1,537,978	1,551,448
Overdrawn deposit accounts reclassified as loans	$ 160	$ 103

Deposits (Maturities Of Time De

Deposits (Maturities Of Time Deposits) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deposits [Line Items]
Total time deposits	$ 132,446	$ 57,390
Retail Time Deposits [Member]
Deposits [Line Items]
2024	94,519
2025	19,009
2026	8,104
2027	3,611
2028	7,203
Total time deposits	$ 132,446

Other Borrowings (Narrative) (D

Other Borrowings (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Maximum borrowing capacity with the FHLB	$ 484.2
Amount available to borrow at year-end	444.2
Available through federal reserve discount window	56
Unsecured line of credit	$ 56
FHLB [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Collateralized Borrowings	$699.5
Federal Reserve Bank [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Collateralized Borrowings	$93.0

Other Borrowings (Schedule Of O

Other Borrowings (Schedule Of Other Borrowings) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Other Borrowings	$ 130,000
FHLB [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Other Borrowings	$ 40,000
FHLB [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Weighted Average Interest Rate	5.82%
FHLB [Member] | Minimum [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Interest Rate	5.82%
FHLB [Member] | Maximum [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Interest Rate	5.83%
Federal Reserve Bank [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Other Borrowings	$ 90,000
Federal Home Loan Bank, Advances, Weighted Average Interest Rate	4.58%
Federal Reserve Bank [Member] | Minimum [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Interest Rate	4.38%
Federal Reserve Bank [Member] | Maximum [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Interest Rate	4.93%

Other Borrowings (Scheduled Pay

Other Borrowings (Scheduled Payments On Other Borrowings) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Advance from Federal Home Loan Bank, Fiscal Year Maturity [Abstract]
2024	$ 130,000
2025
2026
2027
2028
Advance from Federal Home Loan Bank, Total	$ 130,000

Subordinate Notes (Narrative) (

Subordinate Notes (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Subordinate notes	$ 19,661,000	$ 19,623,000
Debt issuance costs	$ 339,000	$ 377,000
Redemption period	5 years
Maturing September 1, 2030 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Subordinate notes	$ 15,000,000
Maturing September 1, 2035 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Subordinate notes	5,000,000
Through September 1, 2025 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Subordinate notes	$ 15,000,000
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	$ 5,000,000
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	$ 20,000,000

Federal Income Taxes (Narrative

Federal Income Taxes (Narrative) (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal Income Taxes [Abstract]
Federal corporate income tax rate	21%	21%

Federal Income Taxes (Schedule

Federal Income Taxes (Schedule Of Deferred Tax Assets And Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred Tax Assets
Allowance for loan losses	$ 3,440	$ 3,021
Deferred compensation	939	916
Purchase accounting	20	19
Accumulated other comprehensive loss	10,882	13,633
Lease liabilities	1,032	1,309
Other	596	280
Deferred Tax Assets, Gross, Total	16,909	19,178
Deferred Tax Liabilities
Depreciation	3,023	1,079
Right-of-use asset	1,002	1,281
Joint ventures and partnerships	43	45
Pension	694	711
Deferred loan fees and costs, net	346	432
Total gross deferred tax liabilities	5,108	3,548
Net deferred tax asset	$ 11,801	$ 15,630

Federal Income Taxes (Schedul_2

Federal Income Taxes (Schedule Of Components Of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal Income Taxes [Abstract]
Current tax expense (benefit)	$ 1,015	$ 1,385
Deferred tax expense (benefit)	1,140	1,172
Income tax provision	$ 2,155	$ 2,557

Federal Income Taxes (Schedul_3

Federal Income Taxes (Schedule Of Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal Income Taxes [Abstract]
Tax provision at statutory rate (34%)	$ 3,308	$ 3,674
Income on tax-exempt loans and securities	(949)	(1,113)
Investment in solar tax credit	(325)
Nondeductible interest expense relating to carrying tax-exempt obligations	215	47
Income from bank owned life insurance	(88)	(86)
Stock option compensation	(1)	5
Other, net	(5)	30
Income tax provision	$ 2,155	$ 2,557
Effective income tax rate	13.70%	14.60%
Statutory rate	21%	21%

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income/(Loss) (Schedule Of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total accumulated other comprehensive (loss)	$ (40,940)	$ (51,287)
Accumulated Other Comprehensive Income (Loss), Debt Securities [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Accumulated other comprehensive loss, Before tax	(49,416)	(61,497)
Accumulated other comprehensive loss, Tax effect	10,377	12,914
Total accumulated other comprehensive (loss)	(39,039)	(48,583)
Accumulated Other Comprehensive Income (Loss), Pension [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Accumulated other comprehensive loss, Before tax	(2,406)	(3,423)
Accumulated other comprehensive loss, Tax effect	505	719
Total accumulated other comprehensive (loss)	$ (1,901)	$ (2,704)

Financial Derivatives (Schedule

Financial Derivatives (Schedule Of Fair Value Of Derivative Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Fair Value	$ 2	$ 3
Other Contracts [Member] | Not Designated as Hedging Instrument [Member] | Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	6,268	6,465
Fair Value	$ 2	$ 3

Financial Derivatives (Schedu_2

Financial Derivatives (Schedule Of Effect Of Derivative Instruments On The Statement Of Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Fair value of derivatives in net liability	$ 2
Other Contracts [Member] | Other Income [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivatives	$ 1	$ 18

Benefit Plans (Narrative) (Deta

Benefit Plans (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Benefit Plans [Abstract]
Term of service completed before eligible for coverage	4 months
Employer Matching Contribution, Percent of Match	100%
Maximum Annual Contributions Per Employee, Percent	4%
Additional Employer Matching Contribution Percent Of Deferral Match From Eligible Compensation	50%
Defined Contribution Plan Minimum Annual Contributions Per Employee Percent	2%
Employer Discretionary Contribution Percent	100%
Maximum Discretionary Profit Sharing Percent Of Eligible Compensation	2%
Related plan expense	$ 1,300	$ 1,400
Defined Benefit Plan, Gain (Loss), Net Periodic Benefit Cost (Credit)	$ 0
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Noninterest Expense	Other Noninterest Expense
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Noninterest Expense	Other Noninterest Expense
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Settlement and Curtailment Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Noninterest Expense	Other Noninterest Expense

Benefit Plans (Schedule Of Plan

Benefit Plans (Schedule Of Plan's Funded Status And Assumptions Used) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Benefit Plans [Abstract]
Benefit obligation at beginning of measurement year	$ 13,865	$ 19,002
Service cost	216	342
Interest cost	806	672
Actuarial loss	(214)	(4,201)
Benefits paid	(1,544)	(1,950)
Benefit obligation at end of measurement year	13,129	13,865
Fair value of plan assets at beginning of measurement year	13,779	18,462
Actual return on plan assets net of expenses	1,727	(2,733)
Benefits paid	(1,544)	(1,950)
Fair value of plan assets at end of measurement year	13,962	13,779
Defined Benefit Plan, Funded Status of Plan, Total	$ 833	$ (86)
Assumptions used to determine benefit obligations: Discount rate	5.96%	6.17%
Assumptions used to determine benefit obligations: Rate of compensation increase	6%	6%
Assumptions used to determine net periodic benefit cost: Expected long-term return on plan assets	6%	6%

Benefit Plans (Schedule Of Amou

Benefit Plans (Schedule Of Amounts Recognized In Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Benefit Plans [Abstract]
Unrecognized net actuarial loss	$ (2,406)	$ (3,423)
Tax effect	505	719
Net amount recognized in accumulated other comprehensive loss	$ (1,901)	$ (2,704)

Benefit Plans (Schedule Of Net

Benefit Plans (Schedule Of Net Benefit Costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Benefit Plans [Abstract]
Service cost	$ 216	$ 342
Interest cost	806	672
Expected return on plan assets	(923)	(994)
Recognized net actuarial loss		598
Net periodic pension cost	99	618
Settlement expense		290
Total net periodic pension cost	$ 99	$ 908

Benefit Plans (Schedule Of Assu

Benefit Plans (Schedule Of Assumptions Used) (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine benefit obligations: Discount rate	5.96%	6.17%
Assumptions used to determine benefit obligations: Rate of compensation increase	6%	6%
Assumptions used to determine net periodic benefit cost: Discount rate	6.17%	3.71%
Assumptions used to determine net periodic benefit cost: Expected long-term return on plan assets	6%	6%
Assumptions used to determine net periodic benefit cost: Rate of compensation increase	6%	5%
Asset allocations as of measurement date:	100%	100%
Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Asset allocations as of measurement date:	3%	3%
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Asset allocations as of measurement date:	36%	33%
Corporate [Member]
Defined Benefit Plan Disclosure [Line Items]
Asset allocations as of measurement date:	14%	14%
Municipal [Member]
Defined Benefit Plan Disclosure [Line Items]
Asset allocations as of measurement date:	28%	28%
Investment Fund-Debt [Member]
Defined Benefit Plan Disclosure [Line Items]
Asset allocations as of measurement date:	2%	6%
Investment Fund-Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Asset allocations as of measurement date:	13%	14%
Deposit In Immediate Participation Guarantee Contract [Member]
Defined Benefit Plan Disclosure [Line Items]
Asset allocations as of measurement date:	4%	2%

Benefit Plans (Schedule Of Am_2

Benefit Plans (Schedule Of Amount Recognized In Balance Sheet) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$ 13,962	$ 13,779	$ 18,462
Fair Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	13,962	13,779
Cash and Cash Equivalents [Member] | Fair Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	457	464
Equity Securities [Member] | Fair Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	4,978	4,502
Corporate [Member] | Fair Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	1,961	1,915
Municipal [Member] | Fair Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	3,911	3,794
Investment Fund-Debt [Member] | Fair Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	274	766
Investment Fund-Equity [Member] | Fair Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	1,831	1,935
Cash Value Of Life Insurance [Member] | Fair Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	537	375
Other Defined Benefit Plan Assets [Member] | Fair Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	13	28
Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	8,077	8,042
Level 1 [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	457	464
Level 1 [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	4,978	4,502
Level 1 [Member] | Investment Fund-Debt [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	274	766
Level 1 [Member] | Investment Fund-Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	1,831	1,935
Level 1 [Member] | Cash Value Of Life Insurance [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	537	375
Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	5,872	5,709
Level 2 [Member] | Corporate [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	1,961	1,915
Level 2 [Member] | Municipal [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	3,911	3,794
Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	13	28
Level 3 [Member] | Other Defined Benefit Plan Assets [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Fair Value of Plan Assets	$ 13	$ 28

Benefit Plans (Schedule Of Chan

Benefit Plans (Schedule Of Changes In Fair Value Of Plan Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Benefit Plans [Abstract]
Balance	$ 28	$ 28
Unrealized gain (loss) relating to investments held at the reporting date
Purchases, sales, issuances and settlement, net	(15)
Balance	$ 13	$ 28

Benefit Plans (Schedule Of Expe

Benefit Plans (Schedule Of Expected Benefit Payments) (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Benefit Plans [Abstract]
2024	$ 931
2025	1,219
2026	1,562
2027	1,612
2028	1,125
2029-2033	$ 4,823

Stock Based Compensation (Narra

Stock Based Compensation (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2019	Dec. 31, 2004
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of service completed before eligible for coverage	4 months
ESPP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for issuance				250,000
Minimum percent of fair value market option price	90%
Expiration date, maximum term from grant date, in years	1 year
Grant price, percent of the stock's fair value at the time of award	95%
ISOP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for issuance			400,000
Expiration date, maximum term from grant date, in years	10 years
Shares issued			0
Restricted Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$ 483	$ 462
Unrecognized compensation expense, restricted	$ 336
Restricted Plan [Member] | Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of service completed before eligible for coverage	1 year
Restricted Plan [Member] | Other Eligible Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Term of service completed before eligible for coverage	3 years

Stock Based Compensation (Sched

Stock Based Compensation (Schedule Of Share-based Compensation, Stock Options, Activity) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
ESPP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance Outstanding	25,943	24,249
Granted	34,894	28,083
Exercised	(1,607)	(1,458)
Expired	(27,306)	(24,931)
Balance Outstanding	31,924	25,943
Weighted Average Price Per Share: Balance Outstanding	$ 28.73	$ 30.24
Weighted Average Price Per Share: Granted	26.35	28.73
Weighted Average Price Per Share: Exercised	27.21	29.44
Weighted Average Price Per Share: Expired	27.77	30.16
Weighted Average Price Per Share: Balance Outstanding	$ 26.35	$ 28.73
Aggregate Intrinsic Value	$ 166	$ 191
Number of shares available for future grants	172,021
ISOP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance Outstanding	70,454	90,254
Granted
Exercised		(300)
Forfeited		(19,500)
Balance Outstanding	70,454	70,454
Weighted Average Price Per Share: Balance Outstanding	$ 28.84	$ 28.46
Weighted Average Price Per Share: Granted
Weighted Average Price Per Share: Exercised		21.27
Weighted Average Price Per Share: Forfeited		27.22
Weighted Average Price Per Share: Balance Outstanding	$ 28.84	$ 28.84
Aggregate Intrinsic Value	$ 191	$ 511	$ 419
Restricted Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance Outstanding	20,504	11,955
Granted	15,734	18,814
Vested	(17,183)	(9,974)
Forfeited	(548)	(291)
Balance Outstanding	18,507	20,504
Weighted Average Price Per Share: Balance Outstanding	$ 32.40	$ 29.30
Weighted Average Price Per Share: Granted	31.64	33.30
Weighted Average Price Per Share: Vested	31.56	32.07
Weighted Average Price Per Share: Forfeited	32.48	30.40
Weighted Average Price Per Share: Balance Outstanding	$ 32.53	$ 32.40
Number of shares available for future grants	253,541

Stock Based Compensation (Share

Stock Based Compensation (Share-based Compensation Arrangement By Share-based Payment Award, Options, Vested And Expected To Vest, Outstanding And Exercisable) (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding and Exercisable | shares	70,454
Weighted Average Exercise Price | $ / shares	$ 28.84
Weighted Average Remaining Life (years)	3 years 1 month 6 days
ESPP [Member] | Exercise Price Or Price Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding and Exercisable | shares	31,924
Weighted Average Exercise Price | $ / shares	$ 26.35
Weighted Average Remaining Life (years)	6 months
ISOP [Member] | Exercise Price Or Price Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding and Exercisable | shares	7,000
Weighted Average Exercise Price | $ / shares	$ 22.05
Weighted Average Remaining Life (years)	1 year 2 months 12 days
ISOP [Member] | Exercise Price Or Price Range Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding and Exercisable | shares	14,650
Weighted Average Exercise Price | $ / shares	$ 21.27
Weighted Average Remaining Life (years)	2 years 2 months 12 days
ISOP [Member] | Exercise Price Or Price Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding and Exercisable | shares	24,050
Weighted Average Exercise Price | $ / shares	$ 30
Weighted Average Remaining Life (years)	3 years 2 months 12 days
ISOP [Member] | Exercise Price Or Price Range Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding and Exercisable | shares	24,754
Weighted Average Exercise Price | $ / shares	$ 34.10
Weighted Average Remaining Life (years)	4 years 2 months 12 days

Shareholders' Equity (Narrative

Shareholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity, Class of Treasury Stock [Line Items]
Common Stock, Par Value Per Share	$ 1	$ 1
Repurchase plan period, in years	1 year
Shares held at cost	339,741	320,575
Common stock shares authorized	15,000,000	15,000,000
Dividend Reinvestment Plan (DRIP) [Member]
Equity, Class of Treasury Stock [Line Items]
Common stock shares authorized	1,000,000
Addition to capital from dividend reinvestment plan	$ 1.4
Shares purchased through DRIP, shares	46,458
Dividend Reinvestment plan shares remain to be issues	220,452
Shares Repurchased	150,000
Dividend Reinvestment Plan (DRIP) - Quarterly Dividends [Member]
Equity, Class of Treasury Stock [Line Items]
Addition to capital from dividend reinvestment plan	$ 1
Dividend Reinvestment Plan (DRIP) - Optional Cash Contributions [Member]
Equity, Class of Treasury Stock [Line Items]
Addition to capital from dividend reinvestment plan	$ 312

Shareholders' Equity (Schedule

Shareholders' Equity (Schedule Of Stock Repurchase Activity) (Details) - 12/22/2022 [Member] - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity, Class of Treasury Stock [Line Items]
Plan Date	Dec. 22, 2022
Expiration	Dec. 21, 2023
Shares Authorized	150,000
Shares Repurchased	83,058	2,848

Commitments And Contingencies_2

Commitments And Contingencies (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
ALL, Ending Balance	$ 16,052	$ 14,175	$ 15,066
Provision for credit losses - unfunded commitments	$ 135
Standby letters of credit extension period, in years	1 year
Loss Contingency Accrual	$ 2,000	1,500
Restatement Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Loss Contingencies [Line Items]
ALL, Ending Balance	412
Unfunded Loan Commitment [Member] | Accounting Standards Update 2016-13 [Member]
Loss Contingencies [Line Items]
Provision for credit losses - unfunded commitments	$ 135	$ 0

Commitments And Contingencies_3

Commitments And Contingencies (Outstanding Commitments) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
ALL, Ending Balance	$ 16,052	$ 14,175	$ 15,066
Commercial Commitments To Extend Credit [Member]
Loss Contingencies [Line Items]
Commitments outstanding	325,982	275,867
Consumer Commitments To Extend Credit (Secured) [Member]
Loss Contingencies [Line Items]
Commitments outstanding	112,157	93,124
Consumer Commitments To Extend Credit (Unsecured) [Member]
Loss Contingencies [Line Items]
Commitments outstanding	5,964	5,247
Commitments To Extend Credit [Member]
Loss Contingencies [Line Items]
Commitments outstanding	444,103	374,238
Standby Letters of Credit [Member]
Loss Contingencies [Line Items]
Commitments outstanding	$ 19,851	$ 30,734

Fair Value Measurements And F_3

Fair Value Measurements And Fair Values Of Financial Instruments (Narrative) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value Measurements And Fair Values Of Financial Instruments [Abstract]
Derivative liabilities	$ 2,000	$ 3,000
Total liabilities	$ 0
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other Liabilities	Other Liabilities

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 ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value	$ 427	$ 411
Available for sale	472,503	486,836
Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	472,930	487,247
Level 1 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	74,518	90,668
Level 2 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	472,503	396,579
Equity Securities [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value	427	411
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	427	411
U.S Treasury [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	74,091	90,257
U.S Treasury [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	74,091	90,257
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	74,091	90,257
Municipal [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	138,618	155,455
Municipal [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	138,618	155,455
Municipal [Member] | Level 2 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	138,618	155,455
Corporate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	23,198	24,239
Corporate [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	23,198	24,239
Corporate [Member] | Level 2 [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	23,198	24,239
Agency Mortgage-Backed & Asset-Backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	132,591	150,935
Agency Mortgage-Backed & Asset-Backed [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	132,591	150,935
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	132,591	150,935
Non-Agency Mortgage & Asset-Backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	104,005	65,950
Non-Agency Mortgage & Asset-Backed [Member] | Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale	104,005	65,950
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	$ 104,005	$ 65,950

Fair Value Measurements And F_5

Fair Value Measurements And Fair Values Of Financial Instruments (Fair Value, By Balance Sheet Grouping) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Net loans	$ 783,009	$ 678,523
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	23,140	64,899
Long-term interest-bearing deposits in other banks	6,229	13,975
Loans held for sale	213	283
Net loans	1,240,933	1,036,866
Accrued interest receivable	7,506	6,354
Deposits	1,537,978	1,551,448
Short-term borrowings	19,661
Subordinate notes		19,623
Accrued interest payable	3,856	192
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	23,140	64,899
Long-term interest-bearing deposits in other banks	6,229	13,975
Loans held for sale	213	287
Net loans	1,207,403	986,141
Accrued interest receivable	7,506	6,354
Deposits	1,537,480	1,550,030
Short-term borrowings	18,303
Subordinate notes		17,876
Accrued interest payable	3,856	192
Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	23,140	64,899
Long-term interest-bearing deposits in other banks	6,229	13,975
Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Loans held for sale	213	287
Deposits	1,537,480	1,550,030
Short-term borrowings	18,303
Subordinate notes		17,876
Accrued interest payable	3,856	192
Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Net loans	1,207,403	986,141
Accrued interest receivable	7,506	$ 6,354
Federal Reserve Bank [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings	90,000
Federal Reserve Bank [Member] | Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings	89,783
Federal Reserve Bank [Member] | Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings	89,783
FHLB [Member] | Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings	40,000
FHLB [Member] | Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings	40,110
FHLB [Member] | Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term borrowings	$ 40,110

Parent Company (Franklin Fina_3

Parent Company (Franklin Financial Services Corporation) Condensed Financial Information (Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	$ 23,140	$ 64,899
Other assets	13,421	12,672
Total assets	1,836,039	1,699,579
Other Liabilities	11,448	8,167
Total liabilities	1,703,903	1,585,382
Shareholders' equity	132,136	114,197	$ 157,065
Total liabilities and shareholders' equity	1,836,039	1,699,579
Franklin Financial Services Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	10,070	13,500	$ 17,637
Investment securities	427	411
Equity investment in subsidiaries	140,074	118,768
Other assets	1,228	1,153
Total assets	151,799	133,832
Subordinated notes	19,661	19,623
Other Liabilities	2	12
Total liabilities	19,663	19,635
Shareholders' equity	132,136	114,197
Total liabilities and shareholders' equity	$ 151,799	$ 133,832

Parent Company (Franklin Fina_4

Parent Company (Franklin Financial Services Corporation) Condensed Financial Information (Statements Of Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Condensed Financial Statements, Captions [Line Items]
Change in fair value of equity securities	$ 16	$ (69)
Interest expense	23,125	4,863
Income before federal income taxes	15,753	17,495
Income tax benefit	(2,155)	(2,557)
Net income	13,598	14,938
Total other comprehensive gain (loss)	10,347	(50,740)
Total Comprehensive Income (Loss)	23,945	(35,802)
Franklin Financial Services Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Dividends from Bank subsidiary	5,607	5,670
Change in fair value of equity securities	16	(69)
Dividends	7	5
Income	5,630	5,606
Interest expense	1,051	1,047
Operating expenses	1,887	1,771
Income before federal income taxes	2,692	2,788
Income tax benefit	894	600
Equity in undistributed income of subsidiaries	10,012	11,550
Net income	13,598	14,938
Total other comprehensive gain (loss)	10,347	(50,740)
Total Comprehensive Income (Loss)	$ 23,945	$ (35,802)

Parent Company (Franklin Fina_5

Parent Company (Franklin Financial Services Corporation) Condensed Financial Information (Statements Of Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Condensed Financial Statements, Captions [Line Items]
Net income	$ 13,598	$ 14,938
Adjustments to reconcile net income to net cash provided by operating activities:
Stock option compensation	483	462
Deferred tax expense (benefit)	1,140	1,172
Net cash provided by operating activities	26,565	25,244
Dividends paid	(5,595)	(5,658)
Cash received from option exercises	47	48
Treasury stock purchase	(2,394)	(3,334)
Net cash provided by (used in) financing activities	109,943	(40,439)
(Decrease) increase in cash and cash equivalents	(41,759)	(110,250)
Cash and cash equivalents at the beginning of the period	64,899
Cash and cash equivalents at the end of the period	23,140	64,899
Franklin Financial Services Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Net income	13,598	14,938
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed (income) of subsidiary	(10,012)	(11,550)
Stock option compensation	483	462
Change in fair value of equity security	(16)	69
Increase in other assets/liabilities	(896)	(528)
Net cash provided by operating activities	3,157	3,391
Dividends paid	(5,595)	(5,658)
Cash received from option exercises	47	48
Common stock issued under dividend reinvestment plan	1,355	1,416
Treasury stock purchase	(2,394)	(3,334)
Net cash provided by (used in) financing activities	(6,587)	(7,528)
(Decrease) increase in cash and cash equivalents	(3,430)	(4,137)
Cash and cash equivalents at the beginning of the period	13,500	17,637
Cash and cash equivalents at the end of the period	$ 10,070	$ 13,500

Revenue Recognition (Schedule o

Revenue Recognition (Schedule of Investment and Trust Fees) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Investment and trust services fees	$ 7,512	$ 7,152
Asset Management Fees [Member]
Disaggregation of Revenue [Line Items]
Investment and trust services fees	6,889	6,485
Estate Management Fees [Member]
Disaggregation of Revenue [Line Items]
Investment and trust services fees	295	498
Commissions [Member]
Disaggregation of Revenue [Line Items]
Investment and trust services fees	$ 328	$ 169

Tax Credit Investments (Details

Tax Credit Investments (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Effective Income Tax Rate Reconciliation, Tax Credit, Amount [Abstract]
Investment	$ 936
Federal tax credits	$ 367

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false