Citizens Financial Services (CZFS) 10-Q 8 Nov 22 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 02, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Document Transition Report	false
Entity File Number	0-13222
Entity Registrant Name	CITIZENS FINANCIAL SERVICES, INC.
Entity Central Index Key	0000739421
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2265045
Entity Address, Address Line One	15 South Main Street
Entity Address, City or Town	Mansfield
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	16933
City Area Code	570
Local Phone Number	662‑2121
Title of 12(b) Security	Common Stock, Par value $1.0 per share
Trading Symbol	CZFS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		3,971,212

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands		Sep. 30, 2022	Dec. 31, 2021
Cash and due from banks:
Noninterest-bearing		$ 21,519	$ 14,051
Interest-bearing		1,629	158,782
Total cash and cash equivalents		23,148	172,833
Interest bearing time deposits with other banks		6,055	11,026
Equity securities		2,257	2,270
Available-for-sale securities		445,222	412,402
Loans held for sale		1,280	4,554
Loans (net of allowance for loan losses: 2022 $18,291 and 2021, $17,304)		1,719,662	1,424,229
Premises and equipment		17,367	17,016
Accrued interest receivable		6,544	5,235
Goodwill	[1]	31,376	31,376
Bank owned life insurance		39,137	38,503
Other intangibles		1,371	1,627
Fair value of derivative instruments		17,674	4,011
Other assets		38,618	18,781
TOTAL ASSETS		2,349,711	2,143,863
Deposits:
Noninterest-bearing		381,380	358,073
Interest-bearing		1,487,331	1,478,078
Total deposits		1,868,711	1,836,151
Borrowed funds		258,922	73,977
Accrued interest payable		922	711
Other liabilities		29,726	20,532
TOTAL LIABILITIES		2,158,281	1,931,371
STOCKHOLDERS' EQUITY:
Preferred Stock $1.00 par value; authorized 3,000,000 shares at September 30, 2022 and December 31, 2021; none issued in 2022 or 2021		0	0
Common stock $1.00 par value; authorized 25,000,000 shares at September 30, 2022 and December 31, 2021; issued 4,427,687 at September 30, 2022 and 4,388,901 at December 31, 2021		4,428	4,389
Additional paid-in capital		80,869	78,395
Retained earnings		158,953	146,010
Accumulated other comprehensive loss		(35,855)	(155)
Treasury stock, at cost: 456,345 shares at September 30, 2022 and 444,481 shares at December 31, 2021		(16,965)	(16,147)
TOTAL STOCKHOLDERS' EQUITY		191,430	212,492
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 2,349,711	$ 2,143,863
[1]Excludes fully amortized intangible assets

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
ASSETS:
Loans, allowance for loan losses	$ 18,291	$ 17,304
STOCKHOLDERS' EQUITY:
Preferred Stock, par value (in dollars per share)	$ 1	$ 1
Preferred Stock, authorized (in shares)	3,000,000	3,000,000
Preferred Stock, issued (in shares)	0	0
Common Stock, par value (in dollars per share)	$ 1	$ 1
Common Stock, authorized (in shares)	25,000,000	25,000,000
Common Stock, issued (in shares)	4,427,687	4,388,901
Treasury stock, shares (in shares)	456,345	444,481

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
INTEREST INCOME:
Interest and fees on loans	$ 19,396	$ 16,505	$ 52,436	$ 49,569
Interest-bearing deposits with banks	61	118	333	335
Investment securities:
Taxable	1,514	1,074	4,050	2,865
Nontaxable	630	561	1,830	1,652
Dividends	182	84	356	291
TOTAL INTEREST INCOME	21,783	18,342	59,005	54,712
INTEREST EXPENSE:
Deposits	1,838	1,422	4,469	4,545
Borrowed funds	1,099	330	1,699	924
TOTAL INTEREST EXPENSE	2,937	1,752	6,168	5,469
NET INTEREST INCOME	18,846	16,590	52,837	49,243
Provision for loan losses	725	400	1,425	1,550
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	18,121	16,190	51,412	47,693
NON-INTEREST INCOME:
Service charges	1,509	1,210	4,081	3,479
Trust	187	182	620	674
Brokerage and insurance	446	408	1,428	1,190
Gains on loans sold	95	295	241	1,109
Equity security (losses) gains, net	(19)	72	(198)	288
Available for sale security (losses) gains, net	(6)	162	(6)	212
Earnings on bank owned life insurance	216	165	635	1,643
Other	264	358	626	1,198
TOTAL NON-INTEREST INCOME	2,692	2,852	7,427	9,793
NON-INTEREST EXPENSES:
Salaries and employee benefits	6,933	6,568	20,964	19,312
Occupancy	779	728	2,327	2,222
Furniture and equipment	122	123	416	407
Professional fees	588	310	1,321	1,153
FDIC insurance	160	129	440	387
Pennsylvania shares tax	339	339	1,017	856
Amortization of intangibles	40	48	120	146
Software expenses	370	336	1,069	1,003
ORE expenses (income)	122	130	(125)	383
Other	2,161	1,689	5,496	4,798
TOTAL NON-INTEREST EXPENSES	11,614	10,400	33,045	30,667
Income before provision for income taxes	9,199	8,642	25,794	26,819
Provision for income taxes	1,655	1,578	4,609	4,645
NET INCOME	$ 7,544	$ 7,064	$ 21,185	$ 22,174
PER COMMON SHARE DATA:
Net Income - Basic (in dollars per share)	$ 1.9	$ 1.77	$ 5.34	$ 5.56
Net Income - Diluted (in dollars per share)	1.9	1.77	5.34	5.56
Cash Dividends Paid (in dollars per share)	$ 0.48	$ 0.465	$ 1.421	$ 1.377
Number of shares used in computation - basic (in shares)	3,967,585	3,988,294	3,970,646	3,984,748
Number of shares used in computation - diluted (in shares)	3,967,819	3,988,389	3,970,648	3,984,755

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
CONSOLIDATED STATEMENT OF COMPREHENSIVE (LOSS) INCOME [Abstract]
Net income	$ 7,544	$ 7,064	$ 21,185	$ 22,174
Other comprehensive (loss) income:
Change in unrealized losses on available for sale securities	(13,578)	(924)	(50,581)	(3,577)
Income tax effect	2,851	193	10,622	750
Change in unrecognized pension cost	24	81	72	254
Income tax effect	(5)	(16)	(15)	(53)
Change in unrealized gain on interest rate swaps	1,781	195	5,314	1,488
Income tax effect	(374)	(42)	(1,117)	(313)
Less: Reclassification adjustment for investment security gains included in net income	6	(162)	6	(212)
Income tax effect	(1)	34	(1)	45
Other comprehensive (loss) income, net of tax	(9,296)	(641)	(35,700)	(1,618)
Comprehensive (loss) income	$ (1,752)	$ 6,423	$ (14,515)	$ 20,556

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Balance at Dec. 31, 2020	$ 4,350	$ 75,908	$ 126,627	$ 2,587	$ (15,213)	$ 194,259
Balance (in shares) at Dec. 31, 2020	4,350,342
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			22,174			22,174
Net other comprehensive income (loss)				(1,618)		(1,618)
Stock dividend	$ 39	2,313				0
Stock dividend			(2,352)
Stock dividend (in shares)	38,559
Purchase of treasury stock					(894)	(894)
Restricted stock, executive and Board of Director awards		(257)			429	172
Restricted stock vesting		403				403
Forfeited restricted stock		3			(3)	0
Cash dividends			(5,529)			(5,529)
Balance at Sep. 30, 2021	$ 4,389	78,370	140,920	969	(15,681)	208,967
Balance (in shares) at Sep. 30, 2021	4,388,901
Balance at Jun. 30, 2021	$ 4,389	78,412	135,714	1,610	(15,706)	204,419
Balance (in shares) at Jun. 30, 2021	4,388,901
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			7,064			7,064
Net other comprehensive income (loss)				(641)		(641)
Purchase of treasury stock					(45)	(45)
Restricted stock, executive and Board of Director awards		(42)			70	28
Cash dividends			(1,858)			(1,858)
Balance at Sep. 30, 2021	$ 4,389	78,370	140,920	969	(15,681)	208,967
Balance (in shares) at Sep. 30, 2021	4,388,901
Balance at Dec. 31, 2021	$ 4,389	78,395	146,010	(155)	(16,147)	212,492
Balance (in shares) at Dec. 31, 2021	4,388,901
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			21,185			21,185
Net other comprehensive income (loss)				(35,700)		(35,700)
Stock dividend	$ 39	2,521				0
Stock dividend			(2,560)
Stock dividend (in shares)	38,786
Purchase of treasury stock					(1,279)	(1,279)
Restricted stock, executive and Board of Director awards		(221)			365	144
Restricted stock vesting		158				158
Sale of treasury stock to employees		6			106	112
Forfeited restricted stock		10			(10)	0
Cash dividends			(5,682)			(5,682)
Balance at Sep. 30, 2022	$ 4,428	80,869	158,953	(35,855)	(16,965)	191,430
Balance (in shares) at Sep. 30, 2022	4,427,687
Balance at Jun. 30, 2022	$ 4,428	80,892	153,315	(26,559)	(17,044)	195,032
Balance (in shares) at Jun. 30, 2022	4,427,687
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			7,544			7,544
Net other comprehensive income (loss)				(9,296)		(9,296)
Restricted stock, executive and Board of Director awards		(52)			52	0
Restricted stock vesting		16				16
Sale of treasury stock to employees		5			35	40
Forfeited restricted stock		8			(8)	0
Cash dividends			(1,906)			(1,906)
Balance at Sep. 30, 2022	$ 4,428	$ 80,869	$ 158,953	$ (35,855)	$ (16,965)	$ 191,430
Balance (in shares) at Sep. 30, 2022	4,427,687

CONSOLIDATED STATEMENT OF CHA_2

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY [Abstract]
Purchase of treasury stock (in shares)		727	18,697	15,483
Restricted stock (in shares)	769	1,234	5,392	6,653
Sale of treasury stock to employees (in shares)	540		1,600
Forfeited restricted stock (in shares)	120		159
Cash dividends (in dollars per share)	$ 0.48	$ 0.465	$ 1.421	$ 1.377

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 21,185	$ 22,174
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	1,425	1,550
Depreciation and amortization	773	840
Amortization and accretion of loans and other assets	(1,386)	(3,376)
Amortization and accretion of investment securities	1,467	1,637
Deferred income taxes	86	964
Investment and equity securities losses (gains), net	204	(500)
Earnings on bank owned life insurance	(635)	(1,643)
Vesting of restricted stock	158	403
Originations of loans held for sale	(9,447)	(35,458)
Proceeds from sales of loans held for sale	12,864	47,648
Realized gains on loans sold	(241)	(1,109)
(Increase) decrease in accrued interest receivable	(1,309)	767
(Gain) loss on sale of foreclosed assets held for sale	(481)	25
Increase (decrease) in accrued interest payable	211	(194)
Other, net	(536)	(1,350)
Net cash provided by operating activities	24,338	32,378
Available-for-sale securities:
Proceeds from sales	4,492	29,198
Proceeds from maturity and principal repayments	28,553	40,734
Purchase of securities	(117,913)	(177,000)
Purchase of equity securities	(218)	0
Proceeds from sale of equity securities	33	0
Purchase of interest bearing time deposits with other banks	(3,720)	0
Proceeds from sale of interest bearing time deposits with other banks	2,733	0
Proceeds from matured interest bearing time deposits with other banks	5,954	2,484
Proceeds from life insurance	0	3,714
Proceeds from redemption of regulatory stock	3,811	3,957
Purchase of regulatory stock	(12,081)	(2,896)
Net increase in loans	(295,059)	(34,401)
Purchase of premises and equipment	(1,150)	(1,043)
Investments in low income housing partnerships	(949)	0
Proceeds from sale of foreclosed assets held for sale	845	1,095
Net cash used in investing activities	(384,669)	(134,158)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in deposits	32,559	152,111
Proceeds from long-term borrowings	0	9,869
Repayments of long-term borrowings	(4,725)	(21,800)
Net (decrease) increase in short-term borrowed funds	189,661	1,287
Purchase of treasury and restricted stock	(1,279)	(894)
Sale of treasury stock to employees	112	0
Dividends paid	(5,682)	(5,529)
Net cash provided by financing activities	210,646	135,044
Net (decrease) increase in cash and cash equivalents	(149,685)	33,264
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	172,833	68,707
CASH AND CASH EQUIVALENTS AT END OF PERIOD	23,148	101,971
Supplemental Disclosures of Cash Flow Information:
Interest paid	5,957	5,663
Income taxes paid	4,600	4,000
Loans transferred to foreclosed property	61	552
Right of use asset and liability	1,518	487
Stock Dividend	$ 2,560	$ 2,352

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2022
Basis of Presentation [Abstract]
Basis of Presentation	Note 1 – Basis of Presentation Citizens Financial Services, Inc. (individually and collectively with its direct and indirect subsidiaries, the “Company”) is a Pennsylvania corporation and the holding company of its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and of the Bank’s wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st Realty of PA LLC (“Realty”). The accompanying consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with U.S. generally accepted accounting principles. Because this report is based on an interim period, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Certain of the prior year amounts have been reclassified to conform with the current year presentation. Such reclassifications had no effect on net income or stockholders’ equity. All material inter‑company balances and transactions have been eliminated in consolidation. In the opinion of management of the Company, the accompanying interim consolidated financial statements at September 30, 2022 and for the periods ended September 30, 2022 and 2021 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations at the dates and for the periods presented. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and of revenues and expenses for the periods covered by the Consolidated Statement of Income. The financial performance reported for the Company for the three and nine month periods ended September 30, 2022 is not necessarily indicative of the results to be expected for the full year. This information should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, as amended.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2022
Revenue Recognition [Abstract]
Revenue Recognition	Note 2 – Revenue Recognition In accordance with ASC 606, Management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on loans sold and earnings on bank owned life insurances are not within the scope of ASC 606. The main types of noninterest income within the scope of the standard are as follows: • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price. The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three and nine months ended September 30, 2022 and 2021 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Three Months Ended Nine September 30, September 30 Revenue stream 2022 2021 2022 2021 Service charges on deposit accounts Overdraft fees $ 374 $ 302 $ 993 $ 807 Statement fees 51 57 158 169 Interchange revenue 953 691 2,495 2,034 ATM income 39 100 194 299 Other service charges 92 60 241 170 Total Service Charges 1,509 1,210 4,081 3,479 Trust 187 182 620 674 Brokerage and insurance 446 408 1,428 1,190 Other 125 139 387 367 Total $ 2,267 $ 1,939 $ 6,516 $ 5,710

Earnings per Share

Earnings per Share	9 Months Ended
	Sep. 30, 2022
Earnings per Share [Abstract]
Earnings per Share	Note 3 – Earnings per Share The following table sets forth the computation of earnings per share. Three months ended September 30, Nine September 30 2022 2021 2022 2021 Net income applicable to common stock $ 7,544,000 $ 7,064,000 $ 21,185,000 $ 22,174,000 Basic earnings per share computation Weighted average common shares outstanding 3,967,585 3,988,294 3,970,646 3,984,748 Earnings per share - basic $ 1.90 $ 1.77 $ 5.34 $ 5.56 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 3,967,585 3,988,294 3,970,646 3,984,748 Add: Dilutive effects of restricted stock 234 95 2 7 Weighted average common shares outstanding for dilutive earnings per share 3,967,819 3,988,389 3,970,648 3,984,755 Earnings per share - diluted $ 1.90 $ 1.77 $ 5.34 $ 5.56 For the three months ended September 30, 2022 and 2021, there were 356 and 4,977 shares, respectively, related to the restricted stock plan that were excluded from the diluted earnings per share calculations since they were anti-dilutive. These anti-dilutive shares had per share prices ranging from $57.36-$74.27 for the three month period ended September 30, 2022 and per share prices ranging from for the three month period ended September 30, 2021. For the nine months ended September 30, 2022 and 2021, and shares, respectively, related to the restricted stock plan were excluded from the diluted earnings per share calculations since they were anti-dilutive. These anti-dilutive shares had prices ranging from $ -$ for the nine month period ended September 30, 2022 and prices ranging from $ -$ for the nine month period ended September 30, 2021.

Investments

Investments	9 Months Ended
	Sep. 30, 2022
Investments [Abstract]
Investments	Note 4 – Investments The amortized cost, gross unrealized gains and losses, and fair value of investment securities at September 30, 2022 and December 31, 2021 were as follows (in thousands): September 30 2022 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. agency securities $ 81,546 $ - $ (7,564 ) $ 73,982 U.S. treasury securities 162,172 - (14,328 ) 147,844 Obligations of state and political subdivisions 123,230 10 (12,790 ) 110,450 Corporate obligations 10,346 - (908 ) 9,438 Mortgage-backed securities in government sponsored entities 118,118 19 (14,629 ) 103,508 Total available-for-sale securities $ 495,412 $ 29 $ (50,219 ) $ 445,222 December 31 2021 Available-for-sale securities: U.S. agency securities $ 73,803 $ 976 $ (834 ) $ 73,945 U.S. treasury securities 116,743 63 (1,459 ) 115,347 Obligations of state and political subdivisions 109,367 2,706 (52 ) 112,021 Corporate obligations 10,378 39 (84 ) 10,333 Mortgage-backed securities in government sponsored entities 101,727 597 (1,568 ) 100,756 Total available-for-sale securities $ 412,018 $ 4,381 $ (3,997 ) $ 412,402 The following table shows the Company’s gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temporarily impaired, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at September 30, 2022 and December 31, 2021 (in thousands). As of September 30, 2022, the Company owned 343 securities whose fair value was less than their cost basis. September 30 2022 Less than Twelve Months Twelve Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. agency securities $ 48,992 $ (2,443 ) $ 24,990 $ (5,121 ) $ 73,982 $ (7,564 ) U.S. treasury securities 65,232 (3,667 ) 82,612 (10,661 ) 147,844 (14,328 ) Obligations of state and political subdivisions 94,880 (11,086 ) 8,892 (1,704 ) 103,772 (12,790 ) Corporate obligations 4,474 (372 ) 3,964 (536 ) 8,438 (908 ) Mortgage-backed securities in government sponsored entities 43,787 (4,476 ) 50,030 (10,153 ) 93,817 (14,629 ) Total securities $ 257,365 $ (22,044 ) $ 170,488 $ (28,175 ) $ 427,853 $ (50,219 ) December 31 2021 U.S. agency securities $ 26,754 $ (387 ) $ 7,542 $ (447 ) $ 34,296 $ (834 ) U.S. treasury securities 106,794 (1,459 ) - - 106,794 (1,459 ) Obligations of states and political subdivisions 10,744 (26 ) 2,899 (26 ) 13,643 (52 ) Corporate obligations 6,922 (84 ) - - 6,922 (84 ) Mortgage-backed securities in government sponsored entities 60,182 (1,305 ) 7,975 (263 ) 68,157 (1,568 ) Total securities $ 211,396 $ (3,261 ) $ 18,416 $ (736 ) $ 229,812 $ (3,997 ) As of September 30, 2022 and December 31, 2021, the Company’s investment securities portfolio contained unrealized losses on U.S. Treasuries, agency securities issued or backed by the full faith and credit of the United States government or are generally viewed as having the implied guarantee of the U.S. government, obligations of states and political subdivisions, corporate obligations and mortgage backed securities in government sponsored entities. For fixed maturity investments management considers whether the present value of cash flows expected to be collected are less than the security’s amortized cost basis (the difference defined as the credit loss), the magnitude and duration of the decline, the reasons underlying the decline and the Company’s intent to sell the security or whether it is more likely than not that the Company would be required to sell the security before its anticipated recovery in fair value, to determine whether the loss in value is other than temporary. Once a decline in value is determined to be other than temporary, if the Company does not intend to sell the security, and it is more likely than not that it will not be required to sell the security before recovery of the security’s amortized cost basis, the charge to earnings is limited to the amount of credit loss. Any remaining difference between fair value and amortized cost (the difference defined as the non-credit portion) is recognized in other comprehensive income, net of applicable taxes. Otherwise, the entire difference between fair value and amortized cost is charged to earnings. The Company has concluded that any impairment of its investment securities portfolio outlined in the above table is not other than temporary and is the result of market interest rate changes, sector credit rating changes, or issuer-specific rating changes that are not expected to result in the non-collection of principal and interest during the period. P roceeds from sales of securities available-for-sale for the nine months ended September 30, 2022 and 2021 were $4,492,000 and $29,198,000, respectively. Proceeds from sales of securities available-for-sale for the three months ended September 30, 2022 and 2021 were $4,492,000 and $24,153,000, respectively Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Gross gains on available for sale securities $ - $ 252 $ - $ 302 Gross losses on available for sale securities (6 ) (90 ) (6 ) (90 ) Net gains $ (6 ) $ 162 $ (6 ) $ 212 The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and nine month periods ended September 30, 2022 and 2021, and the portion of unrealized gains for the period that relates to equity investments held at September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine September 30 Equity securities 2022 2021 2022 2021 Net (losses) gains recognized in equity securities during the period $ (19 ) $ 72 $ (198 ) $ 288 Less: Net gains realized on the sale of equity securities during the period 4 - 4 - Net unrealized (losses) gains $ (23 ) $ 72 $ (202 ) $ 288 Investment securities with an approximate carrying value of $302.2 million and $295.0 million at September 30, 2022 and December 31, 2021, respectively, were pledged to secure public funds, certain other deposits and borrowing lines. Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities (excludes equity securities) at September 30, 2022, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 14,108 $ 13,996 Due after one year through five years 199,749 184,858 Due after five years through ten years 110,505 97,613 Due after ten years 171,050 148,755 Total $ 495,412 $ 445,222

Loans

Loans	9 Months Ended
	Sep. 30, 2022
Loans [Abstract]
Loans	Note 5 – Loans The Company grants commercial, industrial, agricultural, residential, and consumer loans primarily to customers throughout north central, central and south central Pennsylvania, southern New York and Wilmington and Dover, Delaware. Although the Company had a diversified loan portfolio at September and , a substantial portion of its debtors’ ability to honor their contracts is dependent on the economic conditions within these regions. The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for loan losses as of September 30, 2022 and December 31, 2021 (in thousands): September 30 2022 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 203,673 $ 344 $ 9 $ 203,320 Commercial 857,314 5,736 1,902 849,676 Agricultural 317,761 5,174 1,523 311,064 Construction 79,154 - - 79,154 Consumer 124,375 4 - 124,371 Other commercial loans 66,241 135 - 66,106 Other agricultural loans 29,509 801 - 28,708 State and political subdivision loans 59,926 - - 59,926 Total 1,737,953 12,194 3,434 1,722,325 Allowance for loan losses 18,291 107 - 18,184 Net loans $ 1,719,662 $ 12,087 $ 3,434 $ 1,704,141 December 31, 2021 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 201,097 $ 620 $ 14 $ 200,463 Commercial 687,338 8,381 2,145 676,812 Agricultural 312,011 5,355 1,643 305,013 Construction 55,036 - - 55,036 Consumer 25,858 - - 25,858 Other commercial loans 74,585 186 - 74,399 Other agricultural loans 39,852 991 - 38,861 State and political subdivision loans 45,756 - - 45,756 Total 1,441,533 15,533 3,802 1,422,198 Allowance for loan losses 17,304 121 - 17,183 Net loans $ 1,424,229 $ 15,412 $ 3,802 $ 1,405,015 During As of September 30, 2022, all PPP loans had either been forgiven or repaid. The PPP loans were fully guaranteed by the SBA and were eligible for forgiveness by the SBA to the extent that the proceeds are used to cover eligible payroll costs, interest costs, rent, and utility costs over a period of up to 24 weeks after the loan was made as long as certain conditions were met regarding employee retention and compensation levels. PPP loans deemed eligible for forgiveness by the SBA were repaid by the SBA to the Company. The SBA issued guidance for forgiveness with a streamlined approach for loans of $ or less. The Company evaluated whether loans acquired as part of the MidCoast acquisition were within the scope of ASC 310-30, Receivables-Loans and Debt Securities Acquired with Deteriorated Credit Quality. Purchased credit-impaired loans ,000 at September 30, 2022. Changes in the accretable yield for PCI loans were as follows for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three months ended September 30, Nine September 30 2022 2021 2022 2021 Balance at beginning of period $ 278 $ 584 $ 370 $ 788 Acquisition of Midcoast - - - - Reclassification of non-accretable discount 774 29 1,002 29 Accretion (105 ) (135 ) (425 ) (339 ) Balance at end of period $ 947 $ 478 $ 947 $ 478 The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310-30 (in thousands): September 30, 2022 December 31, 2021 Outstanding balance $ 6,207 $ 6,159 Carrying amount 3,434 3,802 The segments of the Company’s loan portfolio are disaggregated into classes to a level that allows management to monitor risk and performance. Residential real estate mortgages consist primarily of 15 to 30 year first mortgages on residential real estate, while residential real estate home equity loans are consumer purpose installment loans or lines of credit with terms of 15 years or less secured by a mortgage which is often a second lien on residential real estate. Commercial real estate loans are business purpose loans secured by a mortgage on commercial real estate. Agricultural real estate loans are loans secured by a mortgage on real estate used in agriculture production. Construction real estate loans are loans secured by residential, commercial or agricultural real estate used during the construction phase of residential, commercial or agricultural projects. Consumer loans are typically unsecured or primarily secured by assets other than real estate and overdraft lines of credit are typically secured by customer deposit accounts. Other commercial loans are loans for commercial purposes primarily secured by non-real estate collateral. Other agricultural loans are loans for agricultural purposes primarily secured by non-real estate collateral. State and political subdivision loans are loans to state and local municipalities for capital and operating expenses or tax free loans used to finance commercial development. Management considers other commercial loans, other agricultural loans, state and political subdivision loans, commercial real estate loans and agricultural real estate loans which are 90 days or more past due to be impaired. Management will also consider a loan impaired based on other factors it becomes aware of, including the customer’s results of operations and cash flows or if the loan is modified in a troubled debt restructuring. In addition, certain residential mortgages, home equity and consumer loans that are cross collateralized with commercial relationships that are determined to be impaired may also be classified as impaired. Impaired loans are analyzed to determine if it is probable that all amounts will not be collected according to the contractual terms of the loan agreement. If management determines that the value of the impaired loan is less than the recorded investment in the loan (net of previous charge-offs, deferred loan fees or costs and unamortized premium or discount), impairment is recognized through an allocation to the allowance for loan losses or a charge-off to the allowance for loan losses. The following table includes the recorded investment and unpaid principal balances for impaired loan receivables by class, excluding PCI loans, with the associated allowance amount, if applicable (in thousands): September 30 2022 Unpaid Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Real estate loans: Mortgages $ 430 $ 248 $ 41 $ 289 $ 5 Home Equity 73 40 15 55 1 Commercial 6,850 5,372 364 5,736 60 Agricultural 5,637 4,986 188 5,174 24 Consumer 4 - 4 4 4 Other commercial loans 798 62 73 135 13 Other agricultural loans 1,159 801 - 801 - Total $ 14,951 $ 11,509 $ 685 $ 12,194 $ 107 December 31, 2021 Real estate loans: Mortgages $ 697 $ 495 $ 45 $ 540 $ 6 Home Equity 97 37 43 80 6 Commercial 9,330 8,096 285 8,381 61 Agricultural 5,694 5,167 188 5,355 14 Other commercial loans 813 92 94 186 34 Other agricultural loans 1,274 991 - 991 - Total $ 17,905 $ 14,878 $ 655 $ 15,533 $ 121 The following tables includes the average balance of impaired loan receivables by class and the income recognized on these receivables for the three and nine month periods ended September 30, 2022 and 2021 (in thousands): For the Nine Months Ended September 30, 2022 September 30, 2021 Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Real estate loans: Mortgages $ 466 $ 9 $ - $ 727 $ 12 $ - Home Equity 68 2 - 106 4 - Commercial 6,372 141 6 8,902 211 23 Agricultural 5,253 90 - 4,513 64 - Consumer - - - 1 - - Other commercial loans 313 2 - 876 2 - Other agricultural loans 886 3 - 1,069 3 - Total $ 13,358 $ 247 $ 6 $ 16,194 $ 296 $ 23 For the Three Months Ended September 30, 2022 September 30, 2021 Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Real estate loans: Mortgages $ 321 $ 4 $ - $ 613 $ 4 $ - Home Equity 50 1 - 84 1 - Commercial 5,778 43 3 8,688 77 8 Agricultural 5,194 33 - 4,454 21 - Consumer 1 - - - - - Other commercial loans 157 1 - 486 - - Other agricultural loans 822 1 - 1,022 1 - Total $ 12,323 $ 83 $ 3 $ 15,347 $ 104 $ 8 Credit Quality Information For commercial real estate, agricultural real estate, construction, other commercial, other agricultural and state and political subdivision loans, management uses a nine grade internal risk rating system to monitor and assess credit quality. The first five categories are considered not criticized and are aggregated as “Pass” rated. The criticized rating categories utilized by management generally follow bank regulatory definitions. The definitions of each rating are defined below: • Pass (Grades 1-5) – These loans are to customers with credit quality ranging from an acceptable to very high quality and are protected by the current net worth and paying capacity of the obligor or by the value of the underlying collateral. • Special Mention (Grade 6) – This loan grade is in accordance with regulatory guidance and includes loans where a potential weakness or risk exists, which could cause a more serious problem if not corrected. • Substandard (Grade 7) – This loan grade is in accordance with regulatory guidance and includes loans that have a well-defined weakness based on objective evidence and be characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. • Doubtful (Grade 8) – This loan grade is in accordance with regulatory guidance and includes loans that have all the weaknesses inherent in a substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances. • Loss (Grade 9) – This loan grade is in accordance with regulatory guidance and includes loans that are considered uncollectible, or of such value that continuance as an asset is not warranted. To help ensure that risk ratings are accurate and reflect the present and future capacity of borrowers to repay the loan as agreed, the Company’s loan rating process includes several layers of internal and external oversight. The Company’s loan officers are responsible for the timely and accurate risk rating of the loans in each of their portfolios at origination and on an ongoing basis under the supervision of management. All commercial, agricultural and state and political relationships over $500,000 are reviewed annually to ensure the appropriateness of the loan grade. In addition, the Company engages an external consultant on at least an annual basis to: 1) review a minimum of 50% of the dollar volume of the commercial, agricultural and municipal loan portfolios on an annual basis, 2) review a sample of new loans originated for over $1.0 million in the last year, 3) review a sample of borrowers with commitments greater than or equal to $1.0 million, 4) review selected loan relationships over $750,000 which are over 30 days past due or classified Special Mention, Substandard, Doubtful, or Loss, and 5) such other loans which management or the consultant deems appropriate. The following tables represent credit exposures by internally assigned grades as of September 30, 2022 and December 31, 2021 (in thousands): September 30 2022 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 816,081 $ 34,150 $ 7,083 $ - $ - $ 857,314 Agricultural 302,861 10,342 4,558 - - 317,761 Construction 73,330 5,824 - - - 79,154 Other commercial loans 62,915 3,015 279 32 - 66,241 Other agricultural loans 27,820 1,304 385 - - 29,509 State and political subdivision loans 59,926 - - - - 59,926 Total $ 1,342,933 $ 54,635 $ 12,305 $ 32 $ - $ 1,409,905 December 31, 2021 Real estate loans: Commercial $ 646,137 $ 35,332 $ 5,869 $ - $ - $ 687,338 Agricultural 291,537 15,105 5,369 - - 312,011 Construction 55,036 - - - - 55,036 Other commercial loans 70,932 3,289 316 48 - 74,585 Other agricultural loans 37,800 1,351 701 - - 39,852 State and political subdivision loans 45,588 168 - - - 45,756 Total $ 1,147,030 $ 55,245 $ 12,255 $ 48 $ - $ 1,214,578 For residential real estate mortgages, home equity and consumer loans, credit quality is monitored based on whether the loan is performing or non-performing, which is typically based on the aging status of the loan and payment activity, unless a specific action, such as bankruptcy, repossession, death or significant delay in payment occurs to raise awareness of a possible credit event. Non-performing loans include those loans that are considered nonaccrual, described in more detail below, and all loans past due 90 or more days and still accruing. The following table presents the recorded investment in those loan classes based on payment activity as of September 30, 2022 and December 31, 2021 (in thousands): September 30 2022 Performing Non-performing PCI Total Real estate loans: Mortgages $ 155,163 $ 570 $ 9 $ 155,742 Home Equity 47,902 29 - 47,931 Consumer 124,375 - - 124,375 Total $ 327,440 $ 599 $ 9 $ 328,048 December 31, 2021 Performing Non-performing PCI Total Real estate loans: Mortgages $ 150,320 $ 608 $ 14 $ 150,942 Home Equity 50,122 33 - 50,155 Consumer 25,858 - - 25,858 Total $ 226,300 $ 641 $ 14 $ 226,955 Aging Analysis of Past Due Loan Receivables Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of September 30, 2022 and December 31, 2021 (in thousands): September 30 2022 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current PCI Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 1,495 $ 77 $ 229 $ 1,801 $ 153,932 $ 9 $ 155,742 $ 21 Home Equity 71 - 29 100 47,831 - 47,931 - Commercial 548 185 2,181 2,914 852,498 1,902 857,314 72 Agricultural - - 1,367 1,367 314,871 1,523 317,761 - Construction - - - - 79,154 - 79,154 - Consumer 98 10 - 108 124,267 - 124,375 - Other commercial loans 107 - 62 169 66,072 - 66,241 - Other agricultural loans - 199 - 199 29,310 - 29,509 - State and political subdivision loans - - - - 59,926 - 59,926 - Total $ 2,319 $ 471 $ 3,868 $ 6,658 $ 1,727,861 $ 3,434 $ 1,737,953 $ 93 Loans considered non-accrual $ 41 $ 133 $ 3,775 $ 3,949 $ 3,169 $ - $ 7,118 Loans still accruing 2,278 338 93 2,709 1,724,692 3,434 1,730,835 Total $ 2,319 $ 471 $ 3,868 $ 6,658 $ 1,727,861 $ 3,434 $ 1,737,953 December 31, 2021 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current PCI Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 220 $ 170 $ 209 $ 599 $ 150,329 $ 14 $ 150,942 $ 13 Home Equity 103 - 33 136 50,019 - 50,155 33 Commercial 127 115 1,969 2,211 682,982 2,145 687,338 - Agricultural 31 - 1,367 1,398 308,970 1,643 312,011 - Construction - - - - 55,036 - 55,036 - Consumer 163 1 - 164 25,694 - 25,858 - Other commercial loans 17 10 92 119 74,466 - 74,585 - Other agricultural loans 10 - - 10 39,842 - 39,852 - State and political subdivision loans - - - - 45,756 - 45,756 - Total $ 671 $ 296 $ 3,670 $ 4,637 $ 1,433,094 $ 3,802 $ 1,441,533 $ 46 Loans considered non-accrual $ - $ - $ 3,624 $ 3,624 $ 3,992 $ - $ 7,616 Loans still accruing 671 296 46 1,013 1,429,102 3,802 1,433,917 Total $ 671 $ 296 $ 3,670 $ 4,637 $ 1,433,094 $ 3,802 $ 1,441,533 Nonaccrual Loans Loans are considered for non-accrual status upon reaching 90 days delinquency, although the Company may be receiving partial payments of interest and partial repayments of principal on such loans, or if full payment of principal and interest is not expected. Additionally, if management is made aware of other information including bankruptcy, repossession, death, or legal proceedings, the loan may be placed on non-accrual status. If a loan is 90 days or more past due and is well secured and in the process of collection, it may still be considered accruing. The following table reflects the loan receivables, excluding PCI loans, on non-accrual status as of September 30, 2022 and December 31, 2021, respectively. The balances are presented by class of loan receivable (in thousands): September 30, 2022 December 31, 2021 Real estate loans: Mortgages $ 549 $ 595 Home Equity 29 - Commercial 2,833 2,945 Agricultural 3,295 3,133 Other commercial loans 94 140 Other agricultural loans 318 803 $ 7,118 $ 7,616 Troubled Debt Restructurings In situations where, for economic or legal reasons related to a borrower's financial difficulties, management may grant a concession for other than an insignificant period of time to the borrower that would not otherwise be considered, the related loan is classified as a Troubled Debt Restructuring (TDR). Management strives to identify borrowers in financial difficulty early and work with them to structure more affordable terms before their loan reaches nonaccrual status. These restructured terms may include rate reductions, principal forgiveness, payment forbearance and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of the collateral. In cases where borrowers are granted new terms that provide for a reduction of interest or principal, or both, management measures any impairment on the restructuring by calculating the present value of the revised loan terms and comparing this balance to the Company’s investment in the loan prior to the restructuring. As these loans are individually evaluated, they are excluded from pooled portfolios when calculating the allowance for loan and lease losses and a separate allocation within the allowance for loan and lease losses is provided. Management continually evaluates loans that are considered TDRs, including payment history under the modified loan terms, the borrower’s ability to continue to repay the loan based on continued evaluation of their operating results and cash flows from operations. As of September 30, 2022 and December 31, 2021, included within the allowance for loan losses are reserves of $16,000 and $26,000 respectively, that are associated with loans modified as TDRs. Loan modifications that are considered TDRs completed during the three and nine months ended September 30, 2022 and the nine months ended September 30, 2021 were as follows (dollars in thousands) For the Three Months Ended September 30, 2022 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Home Equity - 1 $ - $ 8 $ - $ 8 Agricultural - 2 - 1,137 - 1,137 Total - 3 $ - $ 1,145 $ - $ 1,145 For the Nine Months Ended September 30, 2022 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Home Equity - 1 $ - $ 8 $ - $ 8 Commercial - 3 - 1,430 - 1,430 Agricultural - 2 - 1,137 - 1,137 Total - 6 $ - $ 2,575 $ - $ 2,575 For the Nine Months Ended September 30, 2021 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Commercial - 3 - 1,407 - 1,407 Total - 3 $ - $ 1,407 $ - $ 1,407 Recidivism, or the borrower defaulting on its obligation pursuant to a modified loan, results in the loan once again becoming a non-accrual loan. Recidivism on modified loans occurs at a notably higher rate than do defaults on new origination loans, so modified loans present a higher risk of loss than do new origination loans. Allowance for Loan Losses The following table segregates the allowance for loan losses (ALLL) into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of September 30, 2022 and December 31, 2021, respectively (in thousands): September 30, 2022 December 31, 2021 Individually evaluated for impairment Collectively evaluated for impairment Total Individually evaluated for impairment Collectively evaluated for impairment Total Real estate loans: Residential $ 6 $ 999 $ 1,005 $ 12 $ 1,135 $ 1,147 Commercial 60 9,877 9,937 61 8,038 8,099 Agricultural 24 4,514 4,538 14 4,715 4,729 Construction - 678 678 - 434 434 Consumer 4 228 232 - 262 262 Other commercial loans 13 380 393 34 989 1,023 Other agricultural loans - 1,359 1,359 - 558 558 State and political subdivision loans - 325 325 - 281 281 Unallocated - (176 ) (176 ) - 771 771 Total $ 107 $ 18,184 $ 18,291 $ 121 $ 17,183 $ 17,304 The following tables roll forward the balance of the ALLL by portfolio segment for the three and nine months ended September 30, 2022 and 2021, respectively (in thousands): For the three months ended September 30, 2022 Balance at June 30, 2022 Charge-offs Recoveries Provision Balance at September 30, Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,015 $ - $ - $ (10 ) $ 1,005 $ 6 $ 999 Commercial 9,216 - - 721 9,937 60 9,877 Agricultural 4,484 - - 54 4,538 24 4,514 Construction 563 - - 115 678 - 678 Consumer 464 (13 ) 5 (224 ) 232 4 228 Other commercial loans 1,173 - 4 (784 ) 393 13 380 Other agricultural loans 446 - - 913 1,359 - 1,359 State and political subdivision loans 323 - - 2 325 - 325 Unallocated (114 ) - - (62 ) (176 ) - (176 ) Total $ 17,570 $ (13 ) $ 9 $ 725 $ 18,291 $ 107 $ 18,184 For the three months ended September 30, 2021 Balance at June 30, 2021 Charge-offs Recoveries Provision Balance at September 30, 2021 Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,174 $ - $ - $ 16 $ 1,190 $ 16 $ 1,174 Commercial 7,106 - - 572 7,678 97 7,581 Agricultural 4,706 - - 40 4,746 12 4,734 Construction 496 - - 42 538 - 538 Consumer 85 (7 ) 4 236 318 - 318 Other commercial loans 1,328 - 6 (203 ) 1,131 35 1,096 Other agricultural loans 583 - - (135 ) 448 109 339 State and political subdivision loans 404 - - (108 ) 296 - 296 Unallocated 1,049 - - (60 ) 989 - 989 Total $ 16,931 $ (7 ) $ 10 $ 400 $ 17,334 $ 269 $ 17,065 For the nine months ended September 30, 2022 Balance at December 31, 2021 Charge-offs Recoveries Provision Balance at September 30, 2022 Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,147 $ - $ - $ (142 ) $ 1,005 $ 6 $ 999 Commercial 8,099 - - 1,838 9,937 60 9,877 Agricultural 4,729 - - (191 ) 4,538 24 4,514 Construction 434 - - 244 678 - 678 Consumer 262 (30 ) 15 (15 ) 232 4 228 Other commercial loans 1,023 (434 ) 11 (207 ) 393 13 380 Other agricultural loans 558 - - 801 1,359 - 1,359 State and political subdivision loans 281 - - 44 325 - 325 Unallocated 771 - - (947 ) (176 ) - (176 ) Total $ 17,304 $ (464 ) $ 26 $ 1,425 $ 18,291 $ 107 $ 18,184 For the nine months ended September 30, 2021 Balance at December 31, 2020 Charge-offs Recoveries Provision Balance at September 30, 2021 Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,174 $ - $ - $ 16 $ 1,190 $ 16 $ 1,174 Commercial 6,216 - 89 1,373 7,678 97 7,581 Agricultural 4,953 - - (207 ) 4,746 12 4,734 Construction 122 - - 416 538 - 538 Consumer 321 (16 ) 16 (3 ) 318 - 318 Other commercial loans 1,226 (133 ) 13 25 1,131 35 1,096 Other agricultural loans 864 - - (416 ) 448 109 339 State and political subdivision loans 479 - - (183 ) 296 - 296 Unallocated 460 - - 529 989 - 989 Total $ 15,815 $ (149 ) $ 118 $ 1,550 $ 17,334 $ 269 $ 17,065 The Company allocates the ALLL based on the factors described below, which conform to the Company’s loan classification policy and credit quality measurements. In reviewing risk within the Company’s loan portfolio, management has determined there to be several different risk categories within the loan portfolio. The ALLL consists of amounts applicable to: (i) residential real estate loans; (ii) residential real estate home equity loans; (iii) commercial real estate loans; (iv) agricultural real estate loans; (v) real estate construction loans; (vi) other commercial and agricultural loans; (vii) consumer loans; (viii) other agricultural loans and (ix) state and political subdivision loans. Factors considered in this process include general loan terms, collateral, and availability of historical data to support the analysis. Historical loss percentages are calculated and used as the basis for calculating allowance allocations. Certain qualitative factors are evaluated to determine additional inherent risks in the loan portfolio, which are not necessarily reflected in the historical loss percentages. These factors are then added to the historical allocation percentage to get the adjusted factor to be applied to non-classified loans. The following qualitative factors are analyzed: • Level of and trends in delinquencies and impaired/classified loans ▪ Change in volume and severity of past due loans ▪ Volume and severity of non-accrual loans ▪ Volume and severity of classified, adversely or graded loans; • Level of and trends in charge-offs and recoveries; • Trends in volume, terms and nature of the loan portfolio; • Effects of any changes in risk selection and underwriting standards and any other changes in lending and recovery policies, procedures and practices; • Changes in the quality of the Company’s loan review system; • Experience, ability and depth of lending management and other relevant staff; • National, state, regional and local economic trends and business conditions ▪ General economic conditions ▪ Unemployment rates ▪ Inflation rate/ Consumer Price Index ▪ Changes in values of underlying collateral for collateral-dependent loans; • Industry conditions including the effects of external factors such as competition, legal, and regulatory requirements on the level of estimated credit losses; • Existence and effect of any credit concentrations, and changes in the level of such concentrations; and • Any change in the level of board oversight. The Company analyzes its loan portfolio at least each quarter to determine the adequacy of its ALLL. Loans determined to be TDRs are impaired and for purposes of estimating the ALLL must be individually evaluated for impairment. In calculating the impairment, the Company calculates the present value utilizing an analysis of discounted cash flows. If the present value calculated is below the recorded investment of the loan, impairment is recognized by a charge to the provision for loan and lease losses and a credit to the ALLL. For the three months ended September 30, 2022, the qualitative factors for levels and trends in delinquency, levels and trends in charge-offs and recoveries and general economic conditions and unemployment were reduced for consumer loans due to the significant change in the composition of the consumer loan portfolio. Due to this composition change, the qualitative factor the nature of the portfolio was increased. The provision for commercial real estate and construction loans was driven by loan growth in these pools. The provision for other commercial loans was driven by an increase in the historical loss factor due to losses in 2022. The negative provision for other agricultural loans was due to a decrease in the loan balances during 2022. For the nine months ended September 30, 2022, the qualitative factors for general economic conditions and unemployment were reduced for all loan categories due to a return to a more normalized activity level since the Covid-19 pandemic began during which the factors were increased. The change in these factors explains the negative provision for residential and agricultural real estate loans. The qualitative factors for levels and trends in delinquency, levels and trends in charge-offs and recoveries and general economic conditions and unemployment were reduced for consumer loans due to the significant change in the composition of the consumer loan portfolio. Due to this composition change, the qualitative factor the nature of the portfolio was increased. The provision for commercial real estate, construction, and state and political loans was driven by loan growth in these pools. The provision for other commercial loans was driven by an increase in the historical loss factor due to losses in 2022. The negative provision for other agricultural loans was due to a decrease in the loan balances during 2022. For the three months ended September 30, 2021, the allowance for commercial real estate loans increased due to loans acquired as part of the MidCoast acquisition maturing and then renewed and becoming subject to the Company’s allowance calculation. The factor related to volume and severity of past due loans was decreased for other commercial loans due to a decrease in past due loans. The factor related to the volume and severity of classified, adversely or graded loans was decreased for state and political loans due to a decrease in classified loans. For the nine months ended September 30, 2021, the allowance for commercial real estate loans and other commercial loans increased due to loans acquired as part of the MidCoast acquisition maturing and then renewed and becoming subject to the Company’s allowance calculation. The factor related to level of past due loans for residential real estate loans and other commercial loans was decreased due to a decrease in past due loans. The factor related to volume of non-accrual loans was decreased for commercial real estate loans due to a decrease in the volume of non-accrual loans. The factor related to the volume and severity of classified, adversely or graded loans was decreased for agricultural real estate, other agricultural and state and political loans due to a decrease in classified loans. The factors for trends in volume, terms and nature of the portfolio, experience and depth of lending management and relevant staff, and changes in value of underlying value of collateral were increased for the construction loan portfolio due to the increase in the overall size of the portfolio, the increase in the size of individual construction loans and the complexity of the construction projects funded. Foreclosed Assets Held For Sale Foreclosed assets acquired in settlement of loans are carried at fair value, less estimated costs to sell, and are included in other assets on the Consolidated Balance Sheet. As of September 30, 2022 and December 31, 2021, included within other assets are $877,000 and $1,180,000, respectively, of foreclosed assets. As of September 30, 2022, included within the foreclosed assets are $316,000 of consumer residential mortgages that were foreclosed on or received via a deed in lieu transaction prior to the period end. As of September 30, 2022, the Company had initiated formal foreclosure proceedings on $185,000 of consumer residential mortgages, which had not yet been transferred into foreclosed assets. In accordance with various state regulations, foreclosure actions have been suspended into the fourth quarter.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2022
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	Note 6 – Goodwill and Other Intangible Assets The following table provides the gross carrying value and accumulated amortization of intangible assets as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Gross carrying value Accumulated amortization Net carrying value Gross carrying value Accumulated amortization Net carrying value Amortized intangible assets (1): MSRs $ 2,597 $ (1,560 ) $ 1,037 $ 2,499 $ (1,326 ) $ 1,173 Core deposit intangibles 1,943 (1,609 ) 334 1,943 (1,489 ) 454 Total amortized intangible assets $ 4,540 $ (3,169 ) $ 1,371 $ 4,442 $ (2,815 ) $ 1,627 Unamortized intangible assets: Goodwill $ 31,376 $ 31,376 ( ) Excludes fully amortized intangible assets The following table provides the current year and estimated future amortization expense for amortized intangible assets for the next five years (in thousands). We based our projections of amortization expense shown below on existing asset balances at September 30, 2022. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended September 30 2022 $ 74 $ 40 $ 114 Nine September 30 2022 234 120 354 Three months ended September 30 2021 65 49 114 Nine September 30 2021 204 147 351 Estimate for year ending December 31, Remaining 2022 76 36 112 2023 265 121 386 2024 209 86 295 2025 161 50 211 2026 119 17 136 Thereafter 207 24 231 Total $ 1,037 $ 334 $ 1,371

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Sep. 30, 2022
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Note 7 – Employee Benefit Plans For additional detailed disclosure on the Company's pension and employee benefits plans, please refer to Note 11 of the Company's Consolidated Financial Statements included in the 2021 Annual Report on Form 10-K. Noncontributory Defined Benefit Pension Plan The Bank sponsors a trusteed noncontributory defined benefit pension plan (“Pension Plan”) covering substantially all employees and officers hired prior to January 1, 2007. The Bank’s funding policy is to make annual contributions, if needed, based upon the funding formula developed by the plan’s actuary. Any employee with a hire date of January 1, 2007 or later is not eligible to participate in the Pension Plan. In lieu of the Pension Plan, employees with a hire date of January 1, 2007 or later are eligible to receive, after meeting certain length of service requirements, an annual discretionary 401(k) plan contribution from the Bank equal to a percentage of an employee’s base compensation. The contribution amount, if any, is placed in a separate account within the 401(k) plan and is subject to a vesting requirement. For employees who are eligible to participate in the Pension Plan, the Pension Plan requires benefits to be paid to eligible employees based primarily upon age and compensation rates during employment. Upon retirement or other termination of employment, employees can elect either an annuity benefit or a lump sum distribution of vested benefits in the Pension Plan. The following sets forth the components of net periodic benefit costs of the Pension Plan and the line item on the Consolidated Statement of Income where such amounts are included, for the three and nine months ended September 30, 2022 and 2021, respectively (in thousands): Three Months Ended September 30, Nine September 30 2022 2021 2022 2021 Affected line item on the Consolidated Statement of Income Service cost $ 89 $ 78 $ 267 $ 303 Salary and Employee Benefits Interest cost 69 55 207 215 Other Expenses Expected return on plan assets (234 ) (208 ) (701 ) (712 ) Other Expenses Partial Settlement 144 - 144 - Other Expenses Net amortization and deferral 24 94 72 267 Other Expenses Net periodic benefit cost $ 92 $ 19 $ (11 ) $ 73 The Bank does not expect to contribute to the Pension Plan during 2022 . Restricted Stock Plan The Company maintains a Restricted Stock Plan (the “Plan”) whereby employees and non-employee corporate directors are eligible to receive awards of restricted stock based upon performance related requirements. Awards granted under the Plan are in the form of the Company’s common stock and are subject to certain vesting requirements including continuous employment or service with the Company. In April of 2016, the Company’s stockholders authorized a total of 150,000 shares of the Company’s common stock to be made available under the Plan. As of September 30, 2022, 116,129 shares remain available to be issued under the Plan. The Plan assists the Company in attracting, retaining and motivating employees to make substantial contributions to the success of the Company and to increase the emphasis on the use of equity as a key component of compensation. The following table details the vesting, awarding and forfeiting of restricted stock during the three and nine months ended September 30, 2022: Three months Nine Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,968 $ 61.99 6,954 $ 58.51 Granted 769 71.89 3,262 68.68 Forfeited (120 ) (63.86 ) (160 ) (62.40 ) Vested (265 ) (63.12 ) (2,704 ) (58.46 ) Outstanding, end of period 7,352 $ 62.95 7,352 $ 62.95 Compensation expense related to restricted stock is recognized, based on the market price of the stock at the grant date, over the vesting period. Compensation expense related to restricted stock was $ ,000 and $ ,000 for the nine months ended September 30, 2022 and 2021, respectively. For the three months ended September 30, 2022 and 2021 compensation expense totaled ,000 and respectively. At 30, 2022, the total compensation cost related to nonvested awards that had not yet been recognized was $ , which is expected to be recognized over the next .

Accumulated Comprehensive (Loss

Accumulated Comprehensive (Loss) Income	9 Months Ended
	Sep. 30, 2022
Accumulated Comprehensive (Loss) Income [Abstract]
Accumulated Comprehensive Income	Note 8 – Accumulated Comprehensive (Loss) Income The following tables present the changes in accumulated other comprehensive income by component, net of tax, for the three and nine months ended September 30, 2022 and 2021 (in thousands): Nine months ended September 30, 2022 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2021 $ 304 $ (1,968 ) $ 1,509 $ (155 ) Other comprehensive (loss) income before reclassifications (net of tax) (39,959 ) - 4,185 (35,774 ) Amounts reclassified from accumulated other comprehensive loss (net of tax) 5 57 12 74 Net current period other comprehensive (loss) income (39,954 ) 57 4,197 (35,700 ) Balance as of September 30 2022 $ (39,650 ) $ (1,911 ) $ 5,706 $ (35,855 ) Nine months ended September 30, 2021 Unrealized gain (loss) on available for sale securities (a ) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2020 $ 6,058 $ (3,462 ) $ (9 ) $ 2,587 Other comprehensive (loss) income before reclassifications (net of tax) (2,827 ) - 1,091 (1,736 ) Amounts reclassified from accumulated other comprehensive income (net of tax) (167 ) 201 84 118 Net current period other comprehensive (loss) income (2,994 ) 201 1,175 (1,618 ) Balance as of September 30 2021 $ 3,064 $ (3,261 ) $ 1,166 $ 969 Three months ended September 30, 2022 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of June 30, 2022 $ (28,928 ) $ (1,930 ) $ 4,299 $ (26,559 ) Other comprehensive (loss) income before reclassifications (net of tax) (10,727 ) - 1,444 (9,283 ) Amounts reclassified from accumulated other comprehensive loss (net of tax) 5 19 (37 ) (13 ) Net current period other comprehensive (loss) income (10,722 ) 19 1,407 (9,296 ) Balance as of September 30, 2022 $ (39,650 ) $ (1,911 ) $ 5,706 $ (35,855 ) Three months ended September 30, 2021 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of June 30, 2021 $ 3,923 $ (3,326 ) $ 1,013 $ 1,610 Other comprehensive (loss) income before reclassifications (net of tax) (731 ) - 123 (608 ) Amounts reclassified from accumulated other comprehensive income (net of tax) (128 ) 65 30 (33 ) Net current period other comprehensive (loss) income (859 ) 65 153 (641 ) Balance as of September 30 2021 $ 3,064 $ (3,261 ) $ 1,166 $ 969 (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet. The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2022 and 2021 (in thousands): Details about accumulated other comprehensive income (loss) Amount reclassified from accumulated comprehensive income (loss) (a) Affected line item in the Consolidated Statement of Income Three Months Ended September 30, 2022 2021 Unrealized gains and losses on available for sale securities $ (6 ) $ 162 Available for sale securities gains, net 1 (34 ) Provision for income taxes $ (5 ) $ 128 Defined benefit pension items $ (24 ) $ (81 ) Other expenses 5 16 Provision for income taxes $ (19 ) $ (65 ) Unrealized gain (loss) on interest rate swap $ 47 $ (38 ) Interest expense (10 ) 8 Provision for income taxes $ 37 $ (30 ) Total reclassifications $ 13 $ 33 Nine Months Ended September 30, 2022 2021 Unrealized gains and losses on available for sale securities $ (6 ) $ 212 Available for sale securities gains, net 1 (45 ) Provision for income taxes $ (5 ) $ 167 Defined benefit pension items $ (72 ) $ (254 ) Other expenses 15 53 Provision for income taxes $ (57 ) $ (201 ) Unrealized loss on interest rate swap $ (15 ) $ (106 ) Interest expense 3 22 Provision for income taxes $ (12 ) $ (84 ) Total reclassifications $ (74 ) $ (118 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2022
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 9 – Fair Value Measurements The Company has established a hierarchal disclosure framework associated with the level of pricing observability utilized in measuring assets and liabilities at fair value. The three broad levels defined by this hierarchy are as follows: Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities include items for which quoted prices are available but traded less frequently, and items that are fair valued using other financial instruments, the parameters of which can be directly observed. Level III: Assets and liabilities that have little to no pricing observability as of the reported date. These items do not have two-way markets and are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation. A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. In general, fair value is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality, the Company's creditworthiness, among other things, as well as unobservable parameters. Any such valuation adjustments are applied consistently over time. Our valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While management believes the Company’s valuation methodologies are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. Transfers between levels of the fair value hierarchy are recognized on the actual date of the event or circumstances that caused the transfer, which generally coincides with the Company’s monthly and/or quarterly valuation process. Assets and Liabilities Required to be Measured at Fair Value on a Recurring Basis The fair values of equity securities and securities available for sale are determined by quoted prices in active markets, when available, and classified as Level I. If quoted market prices are not available, the fair value is determined by a matrix pricing, which is a mathematical technique, widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities and classified as Level II. The fair values consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond’s terms and conditions, among other things. The following tables present the assets and liabilities reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of September 30, 2022 and December 31, 2021 September 30 2022 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 2,257 $ - $ - $ 2,257 Available for sale securities: U.S. Agency securities - 73,982 - 73,982 U.S. Treasury securities 147,844 - - 147,844 Obligations of state and political subdivisions - 110,450 - 110,450 Corporate obligations - 9,438 - 9,438 Mortgage-backed securities in government sponsored entities - 103,508 - 103,508 Other Assets Derivative instruments - 17,674 - 17,674 Liabilities Derivative instruments - (10,450 ) - (10,450 ) December 31, 2021 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 2,270 $ - $ - $ 2,270 Available for sale securities: U.S. Agency securities - 73,945 - 73,945 U.S. Treasuries securities 115,347 - - 115,347 Obligations of state and political subdivisions - 112,021 - 112,021 Corporate obligations - 10,333 - 10,333 Mortgage-backed securities in government sponsored entities - 100,756 - 100,756 Other Assets Derivative instruments - 4,011 - 4,011 Liabilities Derivative instruments - (2,101 ) - (2,101 ) Assets and Liabilities Required to be Measured and Reported at Fair Value on a Nonrecurring Basis Assets measured at fair value on a nonrecurring basis as of September 30, 2022 and December 31, 2021 are included in the table below (in thousands) September 30 2022 Level I Level II Level III Total Impaired Loans $ - $ - $ 497 $ 497 Other real estate owned - - 556 556 December 31, 2021 Level I Level II Level III Total Impaired Loans $ - $ - $ 459 $ 459 Other real estate owned - - 552 552 • Impaired Loans - and December 31, 2021, respectively • Other Real Estate Owned (OREO) – The following table provides a listing of the significant unobservable inputs used in the fair value measurement process for items valued utilizing Level III techniques (dollars in thousands). Quantitative Information about Level III Fair Value Measurements September 30 2022 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans $ 497 Appraised Collateral Values Discount for time since appraisal 0-100 % 25.14 % Selling costs 8%-10 % 8.57 % Holding period 0 - 12 months 11.51 months Other real estate owned 556 Appraised Collateral Values Discount for time since appraisal 20-52 % 37.41 % December 31, 2021 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans 459 Appraised Collateral Values Discount for time since appraisal 0-100 % 23.38 % Selling costs 8%-10 % 8.27 % Holding period 6 - 12 months 11.52 months Other real estate owned 552 Appraised Collateral Values Discount for time since appraisal 20-44 % 41.76 % Financial Instruments Not Required to be Measured or Reported at Fair Value The carrying amount and fair value of the Company’s financial instruments that are not required to be measured or reported at fair value on a recurring basis are as follows (in thousands): September 30, 2022 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 6,055 $ 6,055 $ - $ - $ 6,055 Loans held for sale 1,280 1,280 - - 1,280 Net loans 1,719,662 1,703,601 - - 1,703,601 Financial liabilities: Deposits 1,868,711 1,855,914 1,589,284 - 266,630 Borrowed funds 258,922 252,884 - - 252,884 December 31, 2021 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 11,026 $ 11,026 $ - $ - $ 11,026 Loans held for sale 4,554 4,554 - - 4,554 Net loans 1,424,229 1,426,698 - - 1,426,698 Financial liabilities: Deposits 1,836,151 1,836,179 1,506,535 - 329,644 Borrowed funds 73,977 72,346 - - 72,346 The carrying amounts for cash and due from banks, bank owned life insurance, regulatory stock, accrued interest receivable and payable approximate fair value and are considered Level I measurements.

Proposed Acquisition of HV Banc

Proposed Acquisition of HV Bancorp, Inc.	9 Months Ended
	Sep. 30, 2022
Proposed Acquisition of HV Bancorp, Inc. [Abstract]
Proposed Acquisition of HV Bancorp, Inc.	N ote 10 – On October 18, the Company and HV Bancorp, Inc. (“HVBC”), the holding company for Huntingdon Valley Bank (“HVB”),) entered into an Agreement and Plan of Merger (the “Merger Agreement”) pursuant to which HVBC will merge with and into the Company Concurrent with the merger, it is expected that HVB will merge with and into the Bank, with the Bank as the surviving institution. Under the terms of the Merger Agreement, each outstanding share of HVBC common stock will be converted into either the right to receive $30.50 in cash or shares of the Company’s common stock. Not more than of the outstanding shares of HVBC common stock (including for this purpose, dissenters’ shares) may be paid in cash and the remainder will be paid in the Company’s common stock. In the event of a greater than decline in market value of the Company’s common stock, HVBC may, in certain circumstances, be able to terminate the Merger Agreement unless the Company increases the number of shares into which MidCoast Bancshares common stock may be converted or increases in the cash component of the merger consideration. The senior management of the Company and the Bank will be augmented by management team members from HVBC and HVB. The transaction is subject to customary closing conditions, including the receipt of regulatory approvals and approval by the shareholders of HVBC. The merger is currently expected to be completed in the first half of Each of the directors of HVBC have agreed to vote their shares in favor of the approval of the Merger Agreement at the shareholders’ meeting to be held to vote on the proposed transaction. If the merger is not consummated under certain circumstances, HVBC has agreed to pay the Company a termination fee of $2,800,000.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2022
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 11 – Recent Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, “ Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” Codification Improvements to Topic 326, Financial Instruments – Credit Losses, Codification Improvements to Topic 326, Financial Instruments – Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments Financial Instruments – Credit Losses (Topic 326): Targeted Transition Relief Financial instruments—Credit losses (Topic 326), Derivatives and hedging (Topic 815), and Leases (Topic 842)—Effective dates, Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842), Codification Improvements to Financial Instruments “Financial Instruments – Credit Losses (Topic 326) - Troubled Debt Restructurings and Vintage Disclosures” The amendments of ASC 326, upon adoption, will be applied on a modified retrospective basis, with the cumulative effect of adopting the new standard being recorded as an adjustment to opening retained earnings in the period of adoption. The Company has established a working group to prepare for and implement changes related to ASC 326 and has gathered historical loan loss data for purposes of evaluating appropriate portfolio segmentation and modeling methods under the standard. The Company has performed procedures to validate the historical loan loss data to ensure its suitability and reliability for purposes of developing an estimate of expected credit losses under ASC 326. The Company has engaged a vendor to assist in modeling expected lifetime losses under ASC 326. The Company expects to utilize primarily discounted cash flow methods for estimating the allowance for credit losses on loans, and is reviewing the policies and procedures to be utilized for developing that estimate. The Company is still evaluating the impact of the standard on its process for measuring impairment of available for sale securities. The adoption of ASC 326 will result in significant changes to the Company’s consolidated financial statements, which may include changes in the level of the allowance for credit losses that will be considered adequate, a reduction in total equity and regulatory capital of the Bank, differences in the timing of recognizing changes to the allowance for credit losses and expanded disclosures about the allowance for credit losses, charge-offs and recoveries of loans, and certain loan modifications. The Company has not yet determined an estimate of the effect of these changes, which will be determined based on the facts and circumstances at the time of adoption. The adoption of the standard will also result in significant changes in the Company’s internal control over financial reporting related to the allowance for credit losses. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, March 2020 In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) In March 2022, the FASB issued ASU 2022-01 , Derivatives and Hedging (ASC 815): Fair Value Hedging - Portfolio Layer Method In March 2022, the FASB issued ASU 2022-02, Financial Instruments - Credit Losses (ASC 326): Troubled Debt Restructurings (TDRs) and Vintage Disclosures In June 2022, the FASB issued ASU 2022-03, “Fair Value Measurement (Topic 820) – Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions.” This amendment clarifies the guidance in Topic 820, Fair Value Measurement, when measuring the fair value of an equity security subject to contractual restrictions that prohibit the sale of an equity security. It also introduces new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value in accordance with Topic 820. The amendments are effective for fiscal years beginning after December 15, 2023 and interim periods within those fiscal years. Early adoption is permitted. The amendments will be applied prospectively with any adjustments from the adoption of the amendments recognized in earnings and disclosed on the date of adoption. The Company is currently evaluating the effect that ASU 2022-03 may have on its consolidated financial statements. This Update is not expected to have a significant impact on the Company’s consolidated financial statements. Other accounting standards that have been issued by the FASB or other standards-setting bodies are not currently expected to have a material effect on the Company’s consolidated financial position, results of operations or cash flows.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2022
Basis of Presentation [Abstract]
Basis of Presentation	Citizens Financial Services, Inc. (individually and collectively with its direct and indirect subsidiaries, the “Company”) is a Pennsylvania corporation and the holding company of its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and of the Bank’s wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st Realty of PA LLC (“Realty”). The accompanying consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with U.S. generally accepted accounting principles. Because this report is based on an interim period, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Certain of the prior year amounts have been reclassified to conform with the current year presentation. Such reclassifications had no effect on net income or stockholders’ equity. All material inter‑company balances and transactions have been eliminated in consolidation. In the opinion of management of the Company, the accompanying interim consolidated financial statements at September 30, 2022 and for the periods ended September 30, 2022 and 2021 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations at the dates and for the periods presented. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and of revenues and expenses for the periods covered by the Consolidated Statement of Income. The financial performance reported for the Company for the three and nine month periods ended September 30, 2022 is not necessarily indicative of the results to be expected for the full year. This information should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, as amended.

Revenue Recognition (Policies)

Revenue Recognition (Policies)	9 Months Ended
	Sep. 30, 2022
Revenue Recognition [Abstract]
Revenue Recognition	In accordance with ASC 606, Management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on loans sold and earnings on bank owned life insurances are not within the scope of ASC 606. The main types of noninterest income within the scope of the standard are as follows: • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2022
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, “ Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” Codification Improvements to Topic 326, Financial Instruments – Credit Losses, Codification Improvements to Topic 326, Financial Instruments – Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments Financial Instruments – Credit Losses (Topic 326): Targeted Transition Relief Financial instruments—Credit losses (Topic 326), Derivatives and hedging (Topic 815), and Leases (Topic 842)—Effective dates, Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842), Codification Improvements to Financial Instruments “Financial Instruments – Credit Losses (Topic 326) - Troubled Debt Restructurings and Vintage Disclosures” The amendments of ASC 326, upon adoption, will be applied on a modified retrospective basis, with the cumulative effect of adopting the new standard being recorded as an adjustment to opening retained earnings in the period of adoption. The Company has established a working group to prepare for and implement changes related to ASC 326 and has gathered historical loan loss data for purposes of evaluating appropriate portfolio segmentation and modeling methods under the standard. The Company has performed procedures to validate the historical loan loss data to ensure its suitability and reliability for purposes of developing an estimate of expected credit losses under ASC 326. The Company has engaged a vendor to assist in modeling expected lifetime losses under ASC 326. The Company expects to utilize primarily discounted cash flow methods for estimating the allowance for credit losses on loans, and is reviewing the policies and procedures to be utilized for developing that estimate. The Company is still evaluating the impact of the standard on its process for measuring impairment of available for sale securities. The adoption of ASC 326 will result in significant changes to the Company’s consolidated financial statements, which may include changes in the level of the allowance for credit losses that will be considered adequate, a reduction in total equity and regulatory capital of the Bank, differences in the timing of recognizing changes to the allowance for credit losses and expanded disclosures about the allowance for credit losses, charge-offs and recoveries of loans, and certain loan modifications. The Company has not yet determined an estimate of the effect of these changes, which will be determined based on the facts and circumstances at the time of adoption. The adoption of the standard will also result in significant changes in the Company’s internal control over financial reporting related to the allowance for credit losses. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, March 2020 In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) In March 2022, the FASB issued ASU 2022-01 , Derivatives and Hedging (ASC 815): Fair Value Hedging - Portfolio Layer Method In March 2022, the FASB issued ASU 2022-02, Financial Instruments - Credit Losses (ASC 326): Troubled Debt Restructurings (TDRs) and Vintage Disclosures In June 2022, the FASB issued ASU 2022-03, “Fair Value Measurement (Topic 820) – Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions.” This amendment clarifies the guidance in Topic 820, Fair Value Measurement, when measuring the fair value of an equity security subject to contractual restrictions that prohibit the sale of an equity security. It also introduces new disclosure requirements for equity securities subject to contractual sale restrictions that are measured at fair value in accordance with Topic 820. The amendments are effective for fiscal years beginning after December 15, 2023 and interim periods within those fiscal years. Early adoption is permitted. The amendments will be applied prospectively with any adjustments from the adoption of the amendments recognized in earnings and disclosed on the date of adoption. The Company is currently evaluating the effect that ASU 2022-03 may have on its consolidated financial statements. This Update is not expected to have a significant impact on the Company’s consolidated financial statements. Other accounting standards that have been issued by the FASB or other standards-setting bodies are not currently expected to have a material effect on the Company’s consolidated financial position, results of operations or cash flows.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue Recognition [Abstract]
Disaggregation of Revenue Derived from Contracts with Customers	The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three and nine months ended September 30, 2022 and 2021 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Three Months Ended Nine September 30, September 30 Revenue stream 2022 2021 2022 2021 Service charges on deposit accounts Overdraft fees $ 374 $ 302 $ 993 $ 807 Statement fees 51 57 158 169 Interchange revenue 953 691 2,495 2,034 ATM income 39 100 194 299 Other service charges 92 60 241 170 Total Service Charges 1,509 1,210 4,081 3,479 Trust 187 182 620 674 Brokerage and insurance 446 408 1,428 1,190 Other 125 139 387 367 Total $ 2,267 $ 1,939 $ 6,516 $ 5,710

Earnings per Share (Tables)

Earnings per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings per Share [Abstract]
Computation of Earnings per Share	The following table sets forth the computation of earnings per share. Three months ended September 30, Nine September 30 2022 2021 2022 2021 Net income applicable to common stock $ 7,544,000 $ 7,064,000 $ 21,185,000 $ 22,174,000 Basic earnings per share computation Weighted average common shares outstanding 3,967,585 3,988,294 3,970,646 3,984,748 Earnings per share - basic $ 1.90 $ 1.77 $ 5.34 $ 5.56 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 3,967,585 3,988,294 3,970,646 3,984,748 Add: Dilutive effects of restricted stock 234 95 2 7 Weighted average common shares outstanding for dilutive earnings per share 3,967,819 3,988,389 3,970,648 3,984,755 Earnings per share - diluted $ 1.90 $ 1.77 $ 5.34 $ 5.56

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2022
Investments [Abstract]
Amortized Cost and Fair Value of Investment Securities	The amortized cost, gross unrealized gains and losses, and fair value of investment securities at September 30, 2022 and December 31, 2021 were as follows (in thousands): September 30 2022 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. agency securities $ 81,546 $ - $ (7,564 ) $ 73,982 U.S. treasury securities 162,172 - (14,328 ) 147,844 Obligations of state and political subdivisions 123,230 10 (12,790 ) 110,450 Corporate obligations 10,346 - (908 ) 9,438 Mortgage-backed securities in government sponsored entities 118,118 19 (14,629 ) 103,508 Total available-for-sale securities $ 495,412 $ 29 $ (50,219 ) $ 445,222 December 31 2021 Available-for-sale securities: U.S. agency securities $ 73,803 $ 976 $ (834 ) $ 73,945 U.S. treasury securities 116,743 63 (1,459 ) 115,347 Obligations of state and political subdivisions 109,367 2,706 (52 ) 112,021 Corporate obligations 10,378 39 (84 ) 10,333 Mortgage-backed securities in government sponsored entities 101,727 597 (1,568 ) 100,756 Total available-for-sale securities $ 412,018 $ 4,381 $ (3,997 ) $ 412,402
Unrealized Losses and Fair Value of Investments	The following table shows the Company’s gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not deemed to be other-than-temporarily impaired, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at September 30, 2022 and December 31, 2021 (in thousands). As of September 30, 2022, the Company owned 343 securities whose fair value was less than their cost basis. September 30 2022 Less than Twelve Months Twelve Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. agency securities $ 48,992 $ (2,443 ) $ 24,990 $ (5,121 ) $ 73,982 $ (7,564 ) U.S. treasury securities 65,232 (3,667 ) 82,612 (10,661 ) 147,844 (14,328 ) Obligations of state and political subdivisions 94,880 (11,086 ) 8,892 (1,704 ) 103,772 (12,790 ) Corporate obligations 4,474 (372 ) 3,964 (536 ) 8,438 (908 ) Mortgage-backed securities in government sponsored entities 43,787 (4,476 ) 50,030 (10,153 ) 93,817 (14,629 ) Total securities $ 257,365 $ (22,044 ) $ 170,488 $ (28,175 ) $ 427,853 $ (50,219 ) December 31 2021 U.S. agency securities $ 26,754 $ (387 ) $ 7,542 $ (447 ) $ 34,296 $ (834 ) U.S. treasury securities 106,794 (1,459 ) - - 106,794 (1,459 ) Obligations of states and political subdivisions 10,744 (26 ) 2,899 (26 ) 13,643 (52 ) Corporate obligations 6,922 (84 ) - - 6,922 (84 ) Mortgage-backed securities in government sponsored entities 60,182 (1,305 ) 7,975 (263 ) 68,157 (1,568 ) Total securities $ 211,396 $ (3,261 ) $ 18,416 $ (736 ) $ 229,812 $ (3,997 )
Gross Gains and Losses on Available-for-sale Securities	P roceeds from sales of securities available-for-sale for the nine months ended September 30, 2022 and 2021 were $4,492,000 and $29,198,000, respectively. Proceeds from sales of securities available-for-sale for the three months ended September 30, 2022 and 2021 were $4,492,000 and $24,153,000, respectively Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Gross gains on available for sale securities $ - $ 252 $ - $ 302 Gross losses on available for sale securities (6 ) (90 ) (6 ) (90 ) Net gains $ (6 ) $ 162 $ (6 ) $ 212
Unrealized Gains (Losses) Related to Equity Securities	The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and nine month periods ended September 30, 2022 and 2021, and the portion of unrealized gains for the period that relates to equity investments held at September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine September 30 Equity securities 2022 2021 2022 2021 Net (losses) gains recognized in equity securities during the period $ (19 ) $ 72 $ (198 ) $ 288 Less: Net gains realized on the sale of equity securities during the period 4 - 4 - Net unrealized (losses) gains $ (23 ) $ 72 $ (202 ) $ 288
Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities (excludes equity securities) at September 30, 2022, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 14,108 $ 13,996 Due after one year through five years 199,749 184,858 Due after five years through ten years 110,505 97,613 Due after ten years 171,050 148,755 Total $ 495,412 $ 445,222

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2022
Loans [Abstract]
Loan Portfolio and Allowance for Loan Losses	The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for loan losses as of September 30, 2022 and December 31, 2021 (in thousands): September 30 2022 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 203,673 $ 344 $ 9 $ 203,320 Commercial 857,314 5,736 1,902 849,676 Agricultural 317,761 5,174 1,523 311,064 Construction 79,154 - - 79,154 Consumer 124,375 4 - 124,371 Other commercial loans 66,241 135 - 66,106 Other agricultural loans 29,509 801 - 28,708 State and political subdivision loans 59,926 - - 59,926 Total 1,737,953 12,194 3,434 1,722,325 Allowance for loan losses 18,291 107 - 18,184 Net loans $ 1,719,662 $ 12,087 $ 3,434 $ 1,704,141 December 31, 2021 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 201,097 $ 620 $ 14 $ 200,463 Commercial 687,338 8,381 2,145 676,812 Agricultural 312,011 5,355 1,643 305,013 Construction 55,036 - - 55,036 Consumer 25,858 - - 25,858 Other commercial loans 74,585 186 - 74,399 Other agricultural loans 39,852 991 - 38,861 State and political subdivision loans 45,756 - - 45,756 Total 1,441,533 15,533 3,802 1,422,198 Allowance for loan losses 17,304 121 - 17,183 Net loans $ 1,424,229 $ 15,412 $ 3,802 $ 1,405,015
Accretable Yield for Purchased Credit Impaired Loans	Changes in the accretable yield for PCI loans were as follows for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three months ended September 30, Nine September 30 2022 2021 2022 2021 Balance at beginning of period $ 278 $ 584 $ 370 $ 788 Acquisition of Midcoast - - - - Reclassification of non-accretable discount 774 29 1,002 29 Accretion (105 ) (135 ) (425 ) (339 ) Balance at end of period $ 947 $ 478 $ 947 $ 478
Loans Acquired with Specific Evidence of Deterioration in Credit Quality	The following table presents additional information regarding loans acquired with specific evidence of deterioration in credit quality under ASC 310-30 (in thousands): September 30, 2022 December 31, 2021 Outstanding balance $ 6,207 $ 6,159 Carrying amount 3,434 3,802
Impaired Loan Receivables with Associated Allowance Amount	The following table includes the recorded investment and unpaid principal balances for impaired loan receivables by class, excluding PCI loans, with the associated allowance amount, if applicable (in thousands): September 30 2022 Unpaid Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance Real estate loans: Mortgages $ 430 $ 248 $ 41 $ 289 $ 5 Home Equity 73 40 15 55 1 Commercial 6,850 5,372 364 5,736 60 Agricultural 5,637 4,986 188 5,174 24 Consumer 4 - 4 4 4 Other commercial loans 798 62 73 135 13 Other agricultural loans 1,159 801 - 801 - Total $ 14,951 $ 11,509 $ 685 $ 12,194 $ 107 December 31, 2021 Real estate loans: Mortgages $ 697 $ 495 $ 45 $ 540 $ 6 Home Equity 97 37 43 80 6 Commercial 9,330 8,096 285 8,381 61 Agricultural 5,694 5,167 188 5,355 14 Other commercial loans 813 92 94 186 34 Other agricultural loans 1,274 991 - 991 - Total $ 17,905 $ 14,878 $ 655 $ 15,533 $ 121 The following tables includes the average balance of impaired loan receivables by class and the income recognized on these receivables for the three and nine month periods ended September 30, 2022 and 2021 (in thousands): For the Nine Months Ended September 30, 2022 September 30, 2021 Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Real estate loans: Mortgages $ 466 $ 9 $ - $ 727 $ 12 $ - Home Equity 68 2 - 106 4 - Commercial 6,372 141 6 8,902 211 23 Agricultural 5,253 90 - 4,513 64 - Consumer - - - 1 - - Other commercial loans 313 2 - 876 2 - Other agricultural loans 886 3 - 1,069 3 - Total $ 13,358 $ 247 $ 6 $ 16,194 $ 296 $ 23 For the Three Months Ended September 30, 2022 September 30, 2021 Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Average Recorded Investment Interest Income Recognized Interest Income Recognized Cash Basis Real estate loans: Mortgages $ 321 $ 4 $ - $ 613 $ 4 $ - Home Equity 50 1 - 84 1 - Commercial 5,778 43 3 8,688 77 8 Agricultural 5,194 33 - 4,454 21 - Consumer 1 - - - - - Other commercial loans 157 1 - 486 - - Other agricultural loans 822 1 - 1,022 1 - Total $ 12,323 $ 83 $ 3 $ 15,347 $ 104 $ 8
Financing Receivable Credit Exposures by Internally Assigned Grades	The following tables represent credit exposures by internally assigned grades as of September 30, 2022 and December 31, 2021 (in thousands): September 30 2022 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 816,081 $ 34,150 $ 7,083 $ - $ - $ 857,314 Agricultural 302,861 10,342 4,558 - - 317,761 Construction 73,330 5,824 - - - 79,154 Other commercial loans 62,915 3,015 279 32 - 66,241 Other agricultural loans 27,820 1,304 385 - - 29,509 State and political subdivision loans 59,926 - - - - 59,926 Total $ 1,342,933 $ 54,635 $ 12,305 $ 32 $ - $ 1,409,905 December 31, 2021 Real estate loans: Commercial $ 646,137 $ 35,332 $ 5,869 $ - $ - $ 687,338 Agricultural 291,537 15,105 5,369 - - 312,011 Construction 55,036 - - - - 55,036 Other commercial loans 70,932 3,289 316 48 - 74,585 Other agricultural loans 37,800 1,351 701 - - 39,852 State and political subdivision loans 45,588 168 - - - 45,756 Total $ 1,147,030 $ 55,245 $ 12,255 $ 48 $ - $ 1,214,578
Aging Analysis of Past Due Loan Receivables	Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of September 30, 2022 and December 31, 2021 (in thousands): September 30 2022 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current PCI Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 1,495 $ 77 $ 229 $ 1,801 $ 153,932 $ 9 $ 155,742 $ 21 Home Equity 71 - 29 100 47,831 - 47,931 - Commercial 548 185 2,181 2,914 852,498 1,902 857,314 72 Agricultural - - 1,367 1,367 314,871 1,523 317,761 - Construction - - - - 79,154 - 79,154 - Consumer 98 10 - 108 124,267 - 124,375 - Other commercial loans 107 - 62 169 66,072 - 66,241 - Other agricultural loans - 199 - 199 29,310 - 29,509 - State and political subdivision loans - - - - 59,926 - 59,926 - Total $ 2,319 $ 471 $ 3,868 $ 6,658 $ 1,727,861 $ 3,434 $ 1,737,953 $ 93 Loans considered non-accrual $ 41 $ 133 $ 3,775 $ 3,949 $ 3,169 $ - $ 7,118 Loans still accruing 2,278 338 93 2,709 1,724,692 3,434 1,730,835 Total $ 2,319 $ 471 $ 3,868 $ 6,658 $ 1,727,861 $ 3,434 $ 1,737,953 December 31, 2021 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current PCI Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 220 $ 170 $ 209 $ 599 $ 150,329 $ 14 $ 150,942 $ 13 Home Equity 103 - 33 136 50,019 - 50,155 33 Commercial 127 115 1,969 2,211 682,982 2,145 687,338 - Agricultural 31 - 1,367 1,398 308,970 1,643 312,011 - Construction - - - - 55,036 - 55,036 - Consumer 163 1 - 164 25,694 - 25,858 - Other commercial loans 17 10 92 119 74,466 - 74,585 - Other agricultural loans 10 - - 10 39,842 - 39,852 - State and political subdivision loans - - - - 45,756 - 45,756 - Total $ 671 $ 296 $ 3,670 $ 4,637 $ 1,433,094 $ 3,802 $ 1,441,533 $ 46 Loans considered non-accrual $ - $ - $ 3,624 $ 3,624 $ 3,992 $ - $ 7,616 Loans still accruing 671 296 46 1,013 1,429,102 3,802 1,433,917 Total $ 671 $ 296 $ 3,670 $ 4,637 $ 1,433,094 $ 3,802 $ 1,441,533
Loan Receivables on Nonaccrual Status	The following table reflects the loan receivables, excluding PCI loans, on non-accrual status as of September 30, 2022 and December 31, 2021, respectively. The balances are presented by class of loan receivable (in thousands): September 30, 2022 December 31, 2021 Real estate loans: Mortgages $ 549 $ 595 Home Equity 29 - Commercial 2,833 2,945 Agricultural 3,295 3,133 Other commercial loans 94 140 Other agricultural loans 318 803 $ 7,118 $ 7,616
Troubled Debt Restructurings on Financing Receivables	Loan modifications that are considered TDRs completed during the three and nine months ended September 30, 2022 and the nine months ended September 30, 2021 were as follows (dollars in thousands) For the Three Months Ended September 30, 2022 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Home Equity - 1 $ - $ 8 $ - $ 8 Agricultural - 2 - 1,137 - 1,137 Total - 3 $ - $ 1,145 $ - $ 1,145 For the Nine Months Ended September 30, 2022 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Home Equity - 1 $ - $ 8 $ - $ 8 Commercial - 3 - 1,430 - 1,430 Agricultural - 2 - 1,137 - 1,137 Total - 6 $ - $ 2,575 $ - $ 2,575 For the Nine Months Ended September 30, 2021 Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Commercial - 3 - 1,407 - 1,407 Total - 3 $ - $ 1,407 $ - $ 1,407
Allowance for Loan Losses by Impairment Method	The following table segregates the allowance for loan losses (ALLL) into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of September 30, 2022 and December 31, 2021, respectively (in thousands): September 30, 2022 December 31, 2021 Individually evaluated for impairment Collectively evaluated for impairment Total Individually evaluated for impairment Collectively evaluated for impairment Total Real estate loans: Residential $ 6 $ 999 $ 1,005 $ 12 $ 1,135 $ 1,147 Commercial 60 9,877 9,937 61 8,038 8,099 Agricultural 24 4,514 4,538 14 4,715 4,729 Construction - 678 678 - 434 434 Consumer 4 228 232 - 262 262 Other commercial loans 13 380 393 34 989 1,023 Other agricultural loans - 1,359 1,359 - 558 558 State and political subdivision loans - 325 325 - 281 281 Unallocated - (176 ) (176 ) - 771 771 Total $ 107 $ 18,184 $ 18,291 $ 121 $ 17,183 $ 17,304
Roll forward of Allowance for Loan Losses by Portfolio Segment	The following tables roll forward the balance of the ALLL by portfolio segment for the three and nine months ended September 30, 2022 and 2021, respectively (in thousands): For the three months ended September 30, 2022 Balance at June 30, 2022 Charge-offs Recoveries Provision Balance at September 30, Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,015 $ - $ - $ (10 ) $ 1,005 $ 6 $ 999 Commercial 9,216 - - 721 9,937 60 9,877 Agricultural 4,484 - - 54 4,538 24 4,514 Construction 563 - - 115 678 - 678 Consumer 464 (13 ) 5 (224 ) 232 4 228 Other commercial loans 1,173 - 4 (784 ) 393 13 380 Other agricultural loans 446 - - 913 1,359 - 1,359 State and political subdivision loans 323 - - 2 325 - 325 Unallocated (114 ) - - (62 ) (176 ) - (176 ) Total $ 17,570 $ (13 ) $ 9 $ 725 $ 18,291 $ 107 $ 18,184 For the three months ended September 30, 2021 Balance at June 30, 2021 Charge-offs Recoveries Provision Balance at September 30, 2021 Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,174 $ - $ - $ 16 $ 1,190 $ 16 $ 1,174 Commercial 7,106 - - 572 7,678 97 7,581 Agricultural 4,706 - - 40 4,746 12 4,734 Construction 496 - - 42 538 - 538 Consumer 85 (7 ) 4 236 318 - 318 Other commercial loans 1,328 - 6 (203 ) 1,131 35 1,096 Other agricultural loans 583 - - (135 ) 448 109 339 State and political subdivision loans 404 - - (108 ) 296 - 296 Unallocated 1,049 - - (60 ) 989 - 989 Total $ 16,931 $ (7 ) $ 10 $ 400 $ 17,334 $ 269 $ 17,065 For the nine months ended September 30, 2022 Balance at December 31, 2021 Charge-offs Recoveries Provision Balance at September 30, 2022 Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,147 $ - $ - $ (142 ) $ 1,005 $ 6 $ 999 Commercial 8,099 - - 1,838 9,937 60 9,877 Agricultural 4,729 - - (191 ) 4,538 24 4,514 Construction 434 - - 244 678 - 678 Consumer 262 (30 ) 15 (15 ) 232 4 228 Other commercial loans 1,023 (434 ) 11 (207 ) 393 13 380 Other agricultural loans 558 - - 801 1,359 - 1,359 State and political subdivision loans 281 - - 44 325 - 325 Unallocated 771 - - (947 ) (176 ) - (176 ) Total $ 17,304 $ (464 ) $ 26 $ 1,425 $ 18,291 $ 107 $ 18,184 For the nine months ended September 30, 2021 Balance at December 31, 2020 Charge-offs Recoveries Provision Balance at September 30, 2021 Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,174 $ - $ - $ 16 $ 1,190 $ 16 $ 1,174 Commercial 6,216 - 89 1,373 7,678 97 7,581 Agricultural 4,953 - - (207 ) 4,746 12 4,734 Construction 122 - - 416 538 - 538 Consumer 321 (16 ) 16 (3 ) 318 - 318 Other commercial loans 1,226 (133 ) 13 25 1,131 35 1,096 Other agricultural loans 864 - - (416 ) 448 109 339 State and political subdivision loans 479 - - (183 ) 296 - 296 Unallocated 460 - - 529 989 - 989 Total $ 15,815 $ (149 ) $ 118 $ 1,550 $ 17,334 $ 269 $ 17,065

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Other Intangible Assets [Abstract]
Gross Carrying Value and Accumulated Amortization of Intangible Assets	The following table provides the gross carrying value and accumulated amortization of intangible assets as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Gross carrying value Accumulated amortization Net carrying value Gross carrying value Accumulated amortization Net carrying value Amortized intangible assets (1): MSRs $ 2,597 $ (1,560 ) $ 1,037 $ 2,499 $ (1,326 ) $ 1,173 Core deposit intangibles 1,943 (1,609 ) 334 1,943 (1,489 ) 454 Total amortized intangible assets $ 4,540 $ (3,169 ) $ 1,371 $ 4,442 $ (2,815 ) $ 1,627 Unamortized intangible assets: Goodwill $ 31,376 $ 31,376 ( ) Excludes fully amortized intangible assets
Future Amortization Expense for Amortized Intangible Assets	The following table provides the current year and estimated future amortization expense for amortized intangible assets for the next five years (in thousands). We based our projections of amortization expense shown below on existing asset balances at September 30, 2022. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended September 30 2022 $ 74 $ 40 $ 114 Nine September 30 2022 234 120 354 Three months ended September 30 2021 65 49 114 Nine September 30 2021 204 147 351 Estimate for year ending December 31, Remaining 2022 76 36 112 2023 265 121 386 2024 209 86 295 2025 161 50 211 2026 119 17 136 Thereafter 207 24 231 Total $ 1,037 $ 334 $ 1,371

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2022
Employee Benefit Plans [Abstract]
Components of Net Periodic Benefit Costs	The following sets forth the components of net periodic benefit costs of the Pension Plan and the line item on the Consolidated Statement of Income where such amounts are included, for the three and nine months ended September 30, 2022 and 2021, respectively (in thousands): Three Months Ended September 30, Nine September 30 2022 2021 2022 2021 Affected line item on the Consolidated Statement of Income Service cost $ 89 $ 78 $ 267 $ 303 Salary and Employee Benefits Interest cost 69 55 207 215 Other Expenses Expected return on plan assets (234 ) (208 ) (701 ) (712 ) Other Expenses Partial Settlement 144 - 144 - Other Expenses Net amortization and deferral 24 94 72 267 Other Expenses Net periodic benefit cost $ 92 $ 19 $ (11 ) $ 73
Restricted Stock Activity	The following table details the vesting, awarding and forfeiting of restricted stock during the three and nine months ended September 30, 2022: Three months Nine Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,968 $ 61.99 6,954 $ 58.51 Granted 769 71.89 3,262 68.68 Forfeited (120 ) (63.86 ) (160 ) (62.40 ) Vested (265 ) (63.12 ) (2,704 ) (58.46 ) Outstanding, end of period 7,352 $ 62.95 7,352 $ 62.95

Accumulated Comprehensive (Lo_2

Accumulated Comprehensive (Loss) Income (Tables)	9 Months Ended
	Sep. 30, 2022
Accumulated Comprehensive (Loss) Income [Abstract]
Changes in Accumulated Other Comprehensive Loss by Component, Net of Tax	The following tables present the changes in accumulated other comprehensive income by component, net of tax, for the three and nine months ended September 30, 2022 and 2021 (in thousands): Nine months ended September 30, 2022 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2021 $ 304 $ (1,968 ) $ 1,509 $ (155 ) Other comprehensive (loss) income before reclassifications (net of tax) (39,959 ) - 4,185 (35,774 ) Amounts reclassified from accumulated other comprehensive loss (net of tax) 5 57 12 74 Net current period other comprehensive (loss) income (39,954 ) 57 4,197 (35,700 ) Balance as of September 30 2022 $ (39,650 ) $ (1,911 ) $ 5,706 $ (35,855 ) Nine months ended September 30, 2021 Unrealized gain (loss) on available for sale securities (a ) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2020 $ 6,058 $ (3,462 ) $ (9 ) $ 2,587 Other comprehensive (loss) income before reclassifications (net of tax) (2,827 ) - 1,091 (1,736 ) Amounts reclassified from accumulated other comprehensive income (net of tax) (167 ) 201 84 118 Net current period other comprehensive (loss) income (2,994 ) 201 1,175 (1,618 ) Balance as of September 30 2021 $ 3,064 $ (3,261 ) $ 1,166 $ 969 Three months ended September 30, 2022 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of June 30, 2022 $ (28,928 ) $ (1,930 ) $ 4,299 $ (26,559 ) Other comprehensive (loss) income before reclassifications (net of tax) (10,727 ) - 1,444 (9,283 ) Amounts reclassified from accumulated other comprehensive loss (net of tax) 5 19 (37 ) (13 ) Net current period other comprehensive (loss) income (10,722 ) 19 1,407 (9,296 ) Balance as of September 30, 2022 $ (39,650 ) $ (1,911 ) $ 5,706 $ (35,855 ) Three months ended September 30, 2021 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of June 30, 2021 $ 3,923 $ (3,326 ) $ 1,013 $ 1,610 Other comprehensive (loss) income before reclassifications (net of tax) (731 ) - 123 (608 ) Amounts reclassified from accumulated other comprehensive income (net of tax) (128 ) 65 30 (33 ) Net current period other comprehensive (loss) income (859 ) 65 153 (641 ) Balance as of September 30 2021 $ 3,064 $ (3,261 ) $ 1,166 $ 969 (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet.
Significant Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income	The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2022 and 2021 (in thousands): Details about accumulated other comprehensive income (loss) Amount reclassified from accumulated comprehensive income (loss) (a) Affected line item in the Consolidated Statement of Income Three Months Ended September 30, 2022 2021 Unrealized gains and losses on available for sale securities $ (6 ) $ 162 Available for sale securities gains, net 1 (34 ) Provision for income taxes $ (5 ) $ 128 Defined benefit pension items $ (24 ) $ (81 ) Other expenses 5 16 Provision for income taxes $ (19 ) $ (65 ) Unrealized gain (loss) on interest rate swap $ 47 $ (38 ) Interest expense (10 ) 8 Provision for income taxes $ 37 $ (30 ) Total reclassifications $ 13 $ 33 Nine Months Ended September 30, 2022 2021 Unrealized gains and losses on available for sale securities $ (6 ) $ 212 Available for sale securities gains, net 1 (45 ) Provision for income taxes $ (5 ) $ 167 Defined benefit pension items $ (72 ) $ (254 ) Other expenses 15 53 Provision for income taxes $ (57 ) $ (201 ) Unrealized loss on interest rate swap $ (15 ) $ (106 ) Interest expense 3 22 Provision for income taxes $ (12 ) $ (84 ) Total reclassifications $ (74 ) $ (118 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Measurements [Abstract]
Assets Measured at Fair Value on a Recurring Basis	The following tables present the assets and liabilities reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of September 30, 2022 and December 31, 2021 September 30 2022 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 2,257 $ - $ - $ 2,257 Available for sale securities: U.S. Agency securities - 73,982 - 73,982 U.S. Treasury securities 147,844 - - 147,844 Obligations of state and political subdivisions - 110,450 - 110,450 Corporate obligations - 9,438 - 9,438 Mortgage-backed securities in government sponsored entities - 103,508 - 103,508 Other Assets Derivative instruments - 17,674 - 17,674 Liabilities Derivative instruments - (10,450 ) - (10,450 ) December 31, 2021 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 2,270 $ - $ - $ 2,270 Available for sale securities: U.S. Agency securities - 73,945 - 73,945 U.S. Treasuries securities 115,347 - - 115,347 Obligations of state and political subdivisions - 112,021 - 112,021 Corporate obligations - 10,333 - 10,333 Mortgage-backed securities in government sponsored entities - 100,756 - 100,756 Other Assets Derivative instruments - 4,011 - 4,011 Liabilities Derivative instruments - (2,101 ) - (2,101 )
Assets Measured at Fair Value on Non-recurring Basis	Assets measured at fair value on a nonrecurring basis as of September 30, 2022 and December 31, 2021 are included in the table below (in thousands) September 30 2022 Level I Level II Level III Total Impaired Loans $ - $ - $ 497 $ 497 Other real estate owned - - 556 556 December 31, 2021 Level I Level II Level III Total Impaired Loans $ - $ - $ 459 $ 459 Other real estate owned - - 552 552
Significant Unobservable Inputs Used in Fair Value Measurement Process	The following table provides a listing of the significant unobservable inputs used in the fair value measurement process for items valued utilizing Level III techniques (dollars in thousands). Quantitative Information about Level III Fair Value Measurements September 30 2022 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans $ 497 Appraised Collateral Values Discount for time since appraisal 0-100 % 25.14 % Selling costs 8%-10 % 8.57 % Holding period 0 - 12 months 11.51 months Other real estate owned 556 Appraised Collateral Values Discount for time since appraisal 20-52 % 37.41 % December 31, 2021 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans 459 Appraised Collateral Values Discount for time since appraisal 0-100 % 23.38 % Selling costs 8%-10 % 8.27 % Holding period 6 - 12 months 11.52 months Other real estate owned 552 Appraised Collateral Values Discount for time since appraisal 20-44 % 41.76 %
Carrying Amount and Fair Value of Financial Instruments	The carrying amount and fair value of the Company’s financial instruments that are not required to be measured or reported at fair value on a recurring basis are as follows (in thousands): September 30, 2022 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 6,055 $ 6,055 $ - $ - $ 6,055 Loans held for sale 1,280 1,280 - - 1,280 Net loans 1,719,662 1,703,601 - - 1,703,601 Financial liabilities: Deposits 1,868,711 1,855,914 1,589,284 - 266,630 Borrowed funds 258,922 252,884 - - 252,884 December 31, 2021 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 11,026 $ 11,026 $ - $ - $ 11,026 Loans held for sale 4,554 4,554 - - 4,554 Net loans 1,424,229 1,426,698 - - 1,426,698 Financial liabilities: Deposits 1,836,151 1,836,179 1,506,535 - 329,644 Borrowed funds 73,977 72,346 - - 72,346

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue from Customers [Abstract]
Service charges	$ 1,509	$ 1,210	$ 4,081	$ 3,479
Trust	187	182	620	674
Brokerage and insurance	446	408	1,428	1,190
Other	125	139	387	367
Revenue from customers	2,267	1,939	6,516	5,710
Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	1,509	1,210	4,081	3,479
Overdraft Fees [Member]
Revenue from Customers [Abstract]
Service charges	374	302	993	807
Statement Fees [Member]
Revenue from Customers [Abstract]
Service charges	51	57	158	169
Interchange Revenue [Member]
Revenue from Customers [Abstract]
Service charges	953	691	2,495	2,034
ATM Income [Member]
Revenue from Customers [Abstract]
Service charges	39	100	194	299
Other Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	$ 92	$ 60	$ 241	$ 170

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings per Share [Abstract]
Net income applicable to common stock	$ 7,544	$ 7,064	$ 21,185	$ 22,174
Basic earnings per share computation [Abstract]
Weighted average common shares outstanding (in shares)	3,967,585	3,988,294	3,970,646	3,984,748
Earnings per share - basic (in dollars per share)	$ 1.9	$ 1.77	$ 5.34	$ 5.56
Diluted earnings per share computation [Abstract]
Weighted average common shares outstanding for basic earnings per share (in shares)	3,967,585	3,988,294	3,970,646	3,984,748
Add: Dilutive effects of restricted stock (in shares)	234	95	2	7
Weighted average common shares outstanding for dilutive earnings per share (in shares)	3,967,819	3,988,389	3,970,648	3,984,755
Earnings per share - diluted (in dollars per share)	$ 1.9	$ 1.77	$ 5.34	$ 5.56
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive restricted stock excluded from net income per share calculations (in shares)	356	4,977	5,811	6,000
Restricted Stock [Member] | Minimum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 57.36	$ 57.39	$ 44.93	$ 51.14
Restricted Stock [Member] | Maximum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 74.27	$ 63.19	$ 74.27	$ 63.19

Investments, Amortized Cost, Gr

Investments, Amortized Cost, Gross Unrealized Gains and Losses and Fair Value of Investment (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Debt Securities [Abstract]
Amortized cost	$ 495,412	$ 412,018
Gross unrealized gains	29	4,381
Gross unrealized losses	(50,219)	(3,997)
Fair value	445,222	412,402
U.S. Agency Securities [Member]
Debt Securities [Abstract]
Amortized cost	81,546	73,803
Gross unrealized gains	0	976
Gross unrealized losses	(7,564)	(834)
Fair value	73,982	73,945
U.S. Treasury Securities [Member]
Debt Securities [Abstract]
Amortized cost	162,172	116,743
Gross unrealized gains	0	63
Gross unrealized losses	(14,328)	(1,459)
Fair value	147,844	115,347
Obligations of State and Political Subdivisions [Member]
Debt Securities [Abstract]
Amortized cost	123,230	109,367
Gross unrealized gains	10	2,706
Gross unrealized losses	(12,790)	(52)
Fair value	110,450	112,021
Corporate Obligations [Member]
Debt Securities [Abstract]
Amortized cost	10,346	10,378
Gross unrealized gains	0	39
Gross unrealized losses	(908)	(84)
Fair value	9,438	10,333
Mortgage-backed Securities in Government Sponsored Entities [Member]
Debt Securities [Abstract]
Amortized cost	118,118	101,727
Gross unrealized gains	19	597
Gross unrealized losses	(14,629)	(1,568)
Fair value	$ 103,508	$ 100,756

Investments, Gross Unrealized L

Investments, Gross Unrealized Losses and Fair Value and Net Unrealized Gains (Losses) (Details) $ in Thousands	Sep. 30, 2022 USD ($) Security	Dec. 31, 2021 USD ($)
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Number of securities owned with fair value less than cost | Security	343
Less than twelve months, Fair value	$ 257,365	$ 211,396
Twelve months or greater, Fair value	170,488	18,416
Total, Fair value	427,853	229,812
Less than twelve months, Gross unrealized losses	(22,044)	(3,261)
Twelve months or greater, Gross unrealized losses	(28,175)	(736)
Total, Gross Unrealized Losses	(50,219)	(3,997)
U.S. Agency Securities [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	48,992	26,754
Twelve months or greater, Fair value	24,990	7,542
Total, Fair value	73,982	34,296
Less than twelve months, Gross unrealized losses	(2,443)	(387)
Twelve months or greater, Gross unrealized losses	(5,121)	(447)
Total, Gross Unrealized Losses	(7,564)	(834)
U.S. Treasury Securities [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	65,232	106,794
Twelve months or greater, Fair value	82,612	0
Total, Fair value	147,844	106,794
Less than twelve months, Gross unrealized losses	(3,667)	(1,459)
Twelve months or greater, Gross unrealized losses	(10,661)	0
Total, Gross Unrealized Losses	(14,328)	(1,459)
Obligations of State and Political Subdivisions [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	94,880	10,744
Twelve months or greater, Fair value	8,892	2,899
Total, Fair value	103,772	13,643
Less than twelve months, Gross unrealized losses	(11,086)	(26)
Twelve months or greater, Gross unrealized losses	(1,704)	(26)
Total, Gross Unrealized Losses	(12,790)	(52)
Corporate Obligations [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	4,474	6,922
Twelve months or greater, Fair value	3,964	0
Total, Fair value	8,438	6,922
Less than twelve months, Gross unrealized losses	(372)	(84)
Twelve months or greater, Gross unrealized losses	(536)	0
Total, Gross Unrealized Losses	(908)	(84)
Mortgage-backed Securities in Government Sponsored Entities [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	43,787	60,182
Twelve months or greater, Fair value	50,030	7,975
Total, Fair value	93,817	68,157
Less than twelve months, Gross unrealized losses	(4,476)	(1,305)
Twelve months or greater, Gross unrealized losses	(10,153)	(263)
Total, Gross Unrealized Losses	$ (14,629)	$ (1,568)

Investments, Gross Gains and Lo

Investments, Gross Gains and Losses, Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Investments [Abstract]
Proceeds from sale of securities available-for-sale	$ 4,492	$ 24,153	$ 4,492	$ 29,198
Gross gains and losses on available-for-sale securities [Abstract]
Gross gains on available for sale securities	0	252	0	302
Gross losses on available for sale securities	(6)	(90)	(6)	(90)
Net gains	(6)	162	(6)	212
Equity securities [Abstract]
Net (losses) gains recognized in equity securities during the period	(19)	72	(198)	288
Less: Net gains realized on the sale of equity securities during the period	4	0	4	0
Net unrealized (losses) gains	(23)	$ 72	(202)	$ 288
Asset Pledged as Collateral [Member] | Public Funds, Other Deposit and Borrowings [Member]
Investment Securities Pledged [Abstract]
Investment securities pledged as collateral	$ 302,200		$ 302,200		$ 295,000

Investments, Debt Securities, A

Investments, Debt Securities, Amortized Cost and Fair Value by Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Due in one year or less	$ 14,108
Due after one year through five years	199,749
Due after five years through ten years	110,505
Due after ten years	171,050
Amortized cost	495,412	$ 412,018
Available-for-Sale Debt Securities, Fair Value [Abstract]
Due in one year or less	13,996
Due after one year through five years	184,858
Due after five years through ten years	97,613
Due after ten years	148,755
Fair value	$ 445,222	$ 412,402

Loans, Primary Segments Portfol

Loans, Primary Segments Portfolio and Accretable Yield for PCI Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	$ 1,737,953		$ 1,737,953		$ 1,441,533
Individually evaluated for impairment	12,194		12,194		15,533
Loans acquired with deteriorated credit quality	3,434		3,434		3,802
Collectively evaluated for impairment	1,722,325		1,722,325		1,422,198
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Allowance for loan losses	18,291		18,291		17,304
Individually evaluated for impairment	107	$ 269	107	$ 269	121
Allowance for loan losses related to loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	18,184	17,065	18,184	17,065	17,183
Loans and Leases Receivable, Net Amount [Abstract]
Net loans	1,719,662		1,719,662		1,424,229
Net loans, individually evaluated for impairment	12,087		12,087		15,412
Net loans, loans acquired with deteriorated credit quality	3,434		3,434		3,802
Net loans, collectively evaluated for impairment	1,704,141		1,704,141		1,405,015
Loans originated					24,300
Outstanding principal balances	0		0		6,800
Maximum amount of loan forgiven by guidance from SBA			150
Changes in the accretable yield for purchased credit-impaired loans [Roll Forward]
Balance at beginning of period	278	584	370	788	788
Acquisition of Midcoast	0	0	0	0
Reclassification of non-accretable discount	774	29	1,002	29
Accretion	(105)	(135)	(425)	(339)
Balance at end of period	947	478	947	478	370
Loans acquired with specific evidence of deterioration in credit quality [Abstract]
Outstanding balance	6,207		6,207		6,159
Carrying amount	3,434		$ 3,434		3,802
Minimum [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Number of days past for loan to be considered impaired, Minimum			90 days
First Mortgage [Member] | Minimum [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Period of mortgage on real estate			15 years
First Mortgage [Member] | Maximum [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Period of mortgage on real estate			30 years
Second Mortgage [Member] | Maximum [Member]
Loans and Leases Receivable, Net Amount [Abstract]
Period of mortgage on real estate			15 years
Real Estate Loans [Member] | Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	203,673		$ 203,673		201,097
Individually evaluated for impairment	344		344		620
Loans acquired with deteriorated credit quality	9		9		14
Collectively evaluated for impairment	203,320		203,320		200,463
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	6	16	6	16	12
Collectively evaluated for impairment	999	1,174	999	1,174	1,135
Real Estate Loans [Member] | Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	857,314		857,314		687,338
Individually evaluated for impairment	5,736		5,736		8,381
Loans acquired with deteriorated credit quality	1,902		1,902		2,145
Collectively evaluated for impairment	849,676		849,676		676,812
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	60	97	60	97	61
Collectively evaluated for impairment	9,877	7,581	9,877	7,581	8,038
Real Estate Loans [Member] | Agricultural [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	317,761		317,761		312,011
Individually evaluated for impairment	5,174		5,174		5,355
Loans acquired with deteriorated credit quality	1,523		1,523		1,643
Collectively evaluated for impairment	311,064		311,064		305,013
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	24	12	24	12	14
Collectively evaluated for impairment	4,514	4,734	4,514	4,734	4,715
Real Estate Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	79,154		79,154		55,036
Individually evaluated for impairment	0		0		0
Loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	79,154		79,154		55,036
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	0	0	0	0	0
Collectively evaluated for impairment	678	538	678	538	434
Consumer [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	124,375		124,375		25,858
Individually evaluated for impairment	4		4		0
Loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	124,371		124,371		25,858
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	4	0	4	0	0
Collectively evaluated for impairment	228	318	228	318	262
Other Commercial Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	66,241		66,241		74,585
Individually evaluated for impairment	135		135		186
Loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	66,106		66,106		74,399
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	13	35	13	35	34
Collectively evaluated for impairment	380	1,096	380	1,096	989
Other Agricultural Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	29,509		29,509		39,852
Individually evaluated for impairment	801		801		991
Loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	28,708		28,708		38,861
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	0	109	0	109	0
Collectively evaluated for impairment	1,359	339	1,359	339	558
State and Political Subdivision Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total financing receivables	59,926		59,926		45,756
Individually evaluated for impairment	0		0		0
Loans acquired with deteriorated credit quality	0		0		0
Collectively evaluated for impairment	59,926		59,926		45,756
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	0	0	0	0	0
Collectively evaluated for impairment	325	$ 296	325	$ 296	$ 281
MidCoast Community Bancorp, Inc [Member]
Loans acquired with specific evidence of deterioration in credit quality [Abstract]
Carrying amount	$ 3,171		$ 3,171

Loans, Impaired Financing Recei

Loans, Impaired Financing Receivable (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	$ 14,951		$ 14,951		$ 17,905
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	11,509		11,509		14,878
Recorded Investment With Allowance	685		685		655
Total Recorded Investment	12,194		12,194		15,533
Related Allowance	107		107		121
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	12,323	$ 15,347	13,358	$ 16,194
Interest Income Recognized	83	104	247	296
Interest Income Recognized Cash Basis	3	8	6	23
Real Estate Loans [Member] | Mortgages [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	430		430		697
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	248		248		495
Recorded Investment With Allowance	41		41		45
Total Recorded Investment	289		289		540
Related Allowance	5		5		6
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	321	613	466	727
Interest Income Recognized	4	4	9	12
Interest Income Recognized Cash Basis	0	0	0	0
Real Estate Loans [Member] | Home Equity [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	73		73		97
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	40		40		37
Recorded Investment With Allowance	15		15		43
Total Recorded Investment	55		55		80
Related Allowance	1		1		6
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	50	84	68	106
Interest Income Recognized	1	1	2	4
Interest Income Recognized Cash Basis	0	0	0	0
Real Estate Loans [Member] | Commercial [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	6,850		6,850		9,330
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	5,372		5,372		8,096
Recorded Investment With Allowance	364		364		285
Total Recorded Investment	5,736		5,736		8,381
Related Allowance	60		60		61
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	5,778	8,688	6,372	8,902
Interest Income Recognized	43	77	141	211
Interest Income Recognized Cash Basis	3	8	6	23
Real Estate Loans [Member] | Agricultural [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	5,637		5,637		5,694
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	4,986		4,986		5,167
Recorded Investment With Allowance	188		188		188
Total Recorded Investment	5,174		5,174		5,355
Related Allowance	24		24		14
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	5,194	4,454	5,253	4,513
Interest Income Recognized	33	21	90	64
Interest Income Recognized Cash Basis	0	0	0	0
Consumer [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	4		4
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	0		0
Recorded Investment With Allowance	4		4
Total Recorded Investment	4		4
Related Allowance	4		4
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	1	0	0	1
Interest Income Recognized	0	0	0	0
Interest Income Recognized Cash Basis	0	0	0	0
Other Commercial Loans [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	798		798		813
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	62		62		92
Recorded Investment With Allowance	73		73		94
Total Recorded Investment	135		135		186
Related Allowance	13		13		34
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	157	486	313	876
Interest Income Recognized	1	0	2	2
Interest Income Recognized Cash Basis	0	0	0	0
Other Agricultural Loans [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	1,159		1,159		1,274
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	801		801		991
Recorded Investment With Allowance	0		0		0
Total Recorded Investment	801		801		991
Related Allowance	0		0		$ 0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	822	1,022	886	1,069
Interest Income Recognized	1	1	3	3
Interest Income Recognized Cash Basis	$ 0	$ 0	$ 0	$ 0

Loans, Credit Quality Indicator

Loans, Credit Quality Indicator (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Financing Receivable by credit exposure [Abstract]
Total	$ 328,048	$ 226,955
Minimum [Member]
Financing Receivable [Abstract]
Amount over which all relationships to be reviewed, minimum	$ 500
Percentage of dollar volume of commercial loan portfolio to be reviewed	50%
Amount over which all new loans to be reviewed	$ 1,000
Amount over which all relationships to be reviewed	1,000
Amount which is 30 days past due to be reviewed for all aggregate loan relationships	750
Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	857,314	687,338
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	317,761	312,011
Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	79,154	55,036
Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	155,742	150,942
Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	47,931	50,155
Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	124,375	25,858
Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	66,241	74,585
Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	29,509	39,852
State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	59,926	45,756
Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,342,933	1,147,030
Pass [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	816,081	646,137
Pass [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	302,861	291,537
Pass [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	73,330	55,036
Pass [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	62,915	70,932
Pass [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	27,820	37,800
Pass [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	59,926	45,588
Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total	54,635	55,245
Special Mention [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	34,150	35,332
Special Mention [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	10,342	15,105
Special Mention [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	5,824	0
Special Mention [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	3,015	3,289
Special Mention [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,304	1,351
Special Mention [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	168
Substandard [Member]
Financing Receivable by credit exposure [Abstract]
Total	12,305	12,255
Substandard [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	7,083	5,869
Substandard [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	4,558	5,369
Substandard [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Substandard [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	279	316
Substandard [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	385	701
Substandard [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member]
Financing Receivable by credit exposure [Abstract]
Total	32	48
Doubtful [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	32	48
Doubtful [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Doubtful [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Loss [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
Internally Assigned Grade [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,409,905	1,214,578
Performing [Member]
Financing Receivable by credit exposure [Abstract]
Total	327,440	226,300
Performing [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	155,163	150,320
Performing [Member] | Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	47,902	50,122
Performing [Member] | Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	124,375	25,858
Nonperforming [Member]
Financing Receivable by credit exposure [Abstract]
Total	599	641
Nonperforming [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	570	608
Nonperforming [Member] | Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	29	33
Nonperforming [Member] | Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
PCI [Member]
Financing Receivable by credit exposure [Abstract]
Total	9	14
PCI [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	9	14
PCI [Member] | Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	0	0
PCI [Member] | Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	$ 0	$ 0

Loans, Past Due (Details)

Loans, Past Due (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Recorded investment of past due [Abstract]
Total past due	$ 6,658	$ 4,637
Current	1,727,861	1,433,094
PCI	3,434	3,802
Total financing receivables	1,737,953	1,441,533
90 Days or greater and accruing	93	46
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	3,949	3,624
Current and non-accrual	3,169	3,992
PCI Loans considered non accrual	0	0
Financing receivable nonaccrual status	7,118	7,616
Financing receivables on accrual status [Abstract]
Total past due and still accruing	2,709	1,013
Current and still accruing	1,724,692	1,429,102
PCI Loans still accruing	3,434	3,802
Total financing receivables and still accruing	$ 1,730,835	1,433,917
Minimum [Member]
Financing receivables on nonaccrual status [Abstract]
Period of past due after which loans considered as non accrual	90 days
30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	$ 2,319	671
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	41	0
Financing receivables on accrual status [Abstract]
Total past due and still accruing	2,278	671
60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	471	296
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	133	0
Financing receivables on accrual status [Abstract]
Total past due and still accruing	338	296
90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	3,868	3,670
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	3,775	3,624
Financing receivables on accrual status [Abstract]
Total past due and still accruing	93	46
Real Estate Loans [Member] | Mortgages [Member]
Recorded investment of past due [Abstract]
Total past due	1,801	599
Current	153,932	150,329
PCI	9	14
Total financing receivables	155,742	150,942
90 Days or greater and accruing	21	13
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	549	595
Real Estate Loans [Member] | Mortgages [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,495	220
Real Estate Loans [Member] | Mortgages [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	77	170
Real Estate Loans [Member] | Mortgages [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	229	209
Real Estate Loans [Member] | Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	100	136
Current	47,831	50,019
PCI	0	0
Total financing receivables	47,931	50,155
90 Days or greater and accruing	0	33
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	29	0
Real Estate Loans [Member] | Home Equity [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	71	103
Real Estate Loans [Member] | Home Equity [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Real Estate Loans [Member] | Home Equity [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	29	33
Real Estate Loans [Member] | Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	2,914	2,211
Current	852,498	682,982
PCI	1,902	2,145
Total financing receivables	857,314	687,338
90 Days or greater and accruing	72	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,833	2,945
Real Estate Loans [Member] | Commercial [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	548	127
Real Estate Loans [Member] | Commercial [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	185	115
Real Estate Loans [Member] | Commercial [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	2,181	1,969
Real Estate Loans [Member] | Agricultural [Member]
Recorded investment of past due [Abstract]
Total past due	1,367	1,398
Current	314,871	308,970
PCI	1,523	1,643
Total financing receivables	317,761	312,011
90 Days or greater and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	3,295	3,133
Real Estate Loans [Member] | Agricultural [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	31
Real Estate Loans [Member] | Agricultural [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Real Estate Loans [Member] | Agricultural [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,367	1,367
Real Estate Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Current	79,154	55,036
PCI	0	0
Total financing receivables	79,154	55,036
90 Days or greater and accruing	0	0
Real Estate Loans [Member] | Construction [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Real Estate Loans [Member] | Construction [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Real Estate Loans [Member] | Construction [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Consumer [Member]
Recorded investment of past due [Abstract]
Total past due	108	164
Current	124,267	25,694
PCI	0	0
Total financing receivables	124,375	25,858
90 Days or greater and accruing	0	0
Consumer [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	98	163
Consumer [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	10	1
Consumer [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Other Commercial Loans [Member]
Recorded investment of past due [Abstract]
Total past due	169	119
Current	66,072	74,466
PCI	0	0
Total financing receivables	66,241	74,585
90 Days or greater and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	94	140
Other Commercial Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	107	17
Other Commercial Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	10
Other Commercial Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	62	92
Other Agricultural Loans [Member]
Recorded investment of past due [Abstract]
Total past due	199	10
Current	29,310	39,842
PCI	0	0
Total financing receivables	29,509	39,852
90 Days or greater and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	318	803
Other Agricultural Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	10
Other Agricultural Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	199	0
Other Agricultural Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
State and Political Subdivision Loans [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Current	59,926	45,756
PCI	0	0
Total financing receivables	59,926	45,756
90 Days or greater and accruing	0	0
State and Political Subdivision Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
State and Political Subdivision Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
State and Political Subdivision Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	$ 0	$ 0

Loans, Trouble Debt Restructuri

Loans, Trouble Debt Restructuring (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($) Contract	Sep. 30, 2022 USD ($) Contract	Sep. 30, 2021 USD ($) Contract	Dec. 31, 2021 USD ($)
Loans [Abstract]
Reserves of allowance for loan losses	$ 16	$ 16		$ 26
Interest Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs | Contract	0	0	0
Financing receivable modifications [Abstract]
Number of contracts | Contract	0	0	0
Pre-modification outstanding recorded investment	$ 0	$ 0	$ 0
Post-modification outstanding recorded investment	$ 0	$ 0	$ 0
Term Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs | Contract	3	6	3
Financing receivable modifications [Abstract]
Number of contracts | Contract	3	6	3
Pre-modification outstanding recorded investment	$ 1,145	$ 2,575	$ 1,407
Post-modification outstanding recorded investment	$ 1,145	$ 2,575	$ 1,407
Real Estate Loans [Member] | Home Equity [Member] | Interest Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs | Contract	0	0
Financing receivable modifications [Abstract]
Number of contracts | Contract	0	0
Pre-modification outstanding recorded investment	$ 0	$ 0
Post-modification outstanding recorded investment	$ 0	$ 0
Real Estate Loans [Member] | Home Equity [Member] | Term Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs | Contract	1	1
Financing receivable modifications [Abstract]
Number of contracts | Contract	1	1
Pre-modification outstanding recorded investment	$ 8	$ 8
Post-modification outstanding recorded investment	$ 8	$ 8
Real Estate Loans [Member] | Commercial [Member] | Interest Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs | Contract		0	0
Financing receivable modifications [Abstract]
Number of contracts | Contract		0	0
Pre-modification outstanding recorded investment		$ 0	$ 0
Post-modification outstanding recorded investment		$ 0	$ 0
Real Estate Loans [Member] | Commercial [Member] | Term Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs | Contract		3	3
Financing receivable modifications [Abstract]
Number of contracts | Contract		3	3
Pre-modification outstanding recorded investment		$ 1,430	$ 1,407
Post-modification outstanding recorded investment		$ 1,430	$ 1,407
Real Estate Loans [Member] | Agricultural [Member] | Interest Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs | Contract	0	0
Financing receivable modifications [Abstract]
Number of contracts | Contract	0	0
Pre-modification outstanding recorded investment	$ 0	$ 0
Post-modification outstanding recorded investment	$ 0	$ 0
Real Estate Loans [Member] | Agricultural [Member] | Term Modification [Member]
Loans [Abstract]
Number of contract loan modifications considered TDRs | Contract	2	2
Financing receivable modifications [Abstract]
Number of contracts | Contract	2	2
Pre-modification outstanding recorded investment	$ 1,137	$ 1,137
Post-modification outstanding recorded investment	$ 1,137	$ 1,137

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	$ 107		$ 121	$ 269
Collectively evaluated for impairment	18,184		17,183	17,065
Total	18,291	$ 17,570	17,304	17,334	$ 16,931	$ 15,815
Real Estate Loans [Member] | Residential [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	6		12	16
Collectively evaluated for impairment	999		1,135	1,174
Total	1,005	1,015	1,147	1,190	1,174	1,174
Real Estate Loans [Member] | Commercial [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	60		61	97
Collectively evaluated for impairment	9,877		8,038	7,581
Total	9,937	9,216	8,099	7,678	7,106	6,216
Real Estate Loans [Member] | Agricultural [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	24		14	12
Collectively evaluated for impairment	4,514		4,715	4,734
Total	4,538	4,484	4,729	4,746	4,706	4,953
Real Estate Loans [Member] | Construction [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0		0	0
Collectively evaluated for impairment	678		434	538
Total	678	563	434	538	496	122
Consumer [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	4		0	0
Collectively evaluated for impairment	228		262	318
Total	232	464	262	318	85	321
Other Commercial Loans [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	13		34	35
Collectively evaluated for impairment	380		989	1,096
Total	393	1,173	1,023	1,131	1,328	1,226
Other Agricultural Loans [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0		0	109
Collectively evaluated for impairment	1,359		558	339
Total	1,359	446	558	448	583	864
State and Political Subdivision Loans [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0		0	0
Collectively evaluated for impairment	325		281	296
Total	325	323	281	296	404	479
Unallocated [Member]
Summary of allowance for loan losses into amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment [Abstract]
Individually evaluated for impairment	0		0	0
Collectively evaluated for impairment	(176)		771	989
Total	$ (176)	$ (114)	$ 771	$ 989	$ 1,049	$ 460

Loans, Allowance for Loan Los_2

Loans, Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 17,570	$ 16,931	$ 17,304	$ 15,815
Charge-offs	(13)	(7)	(464)	(149)
Recoveries	9	10	26	118
Provision	725	400	1,425	1,550
Balance at end of period	18,291	17,334	18,291	17,334
Individually evaluated for impairment	107	269	107	269	$ 121
Collectively evaluated for impairment	18,184	17,065	18,184	17,065	17,183
Real Estate Loans [Member] | Residential [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,015	1,174	1,147	1,174
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(10)	16	(142)	16
Balance at end of period	1,005	1,190	1,005	1,190
Individually evaluated for impairment	6	16	6	16	12
Collectively evaluated for impairment	999	1,174	999	1,174	1,135
Real Estate Loans [Member] | Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	9,216	7,106	8,099	6,216
Charge-offs	0	0	0	0
Recoveries	0	0	0	89
Provision	721	572	1,838	1,373
Balance at end of period	9,937	7,678	9,937	7,678
Individually evaluated for impairment	60	97	60	97	61
Collectively evaluated for impairment	9,877	7,581	9,877	7,581	8,038
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	4,484	4,706	4,729	4,953
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	54	40	(191)	(207)
Balance at end of period	4,538	4,746	4,538	4,746
Individually evaluated for impairment	24	12	24	12	14
Collectively evaluated for impairment	4,514	4,734	4,514	4,734	4,715
Real Estate Loans [Member] | Construction [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	563	496	434	122
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	115	42	244	416
Balance at end of period	678	538	678	538
Individually evaluated for impairment	0	0	0	0	0
Collectively evaluated for impairment	678	538	678	538	434
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	464	85	262	321
Charge-offs	(13)	(7)	(30)	(16)
Recoveries	5	4	15	16
Provision	(224)	236	(15)	(3)
Balance at end of period	232	318	232	318
Individually evaluated for impairment	4	0	4	0	0
Collectively evaluated for impairment	228	318	228	318	262
Other Commercial Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,173	1,328	1,023	1,226
Charge-offs	0	0	(434)	(133)
Recoveries	4	6	11	13
Provision	(784)	(203)	(207)	25
Balance at end of period	393	1,131	393	1,131
Individually evaluated for impairment	13	35	13	35	34
Collectively evaluated for impairment	380	1,096	380	1,096	989
Other Agricultural Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	446	583	558	864
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	913	(135)	801	(416)
Balance at end of period	1,359	448	1,359	448
Individually evaluated for impairment	0	109	0	109	0
Collectively evaluated for impairment	1,359	339	1,359	339	558
State and Political Subdivision Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	323	404	281	479
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	2	(108)	44	(183)
Balance at end of period	325	296	325	296
Individually evaluated for impairment	0	0	0	0	0
Collectively evaluated for impairment	325	296	325	296	281
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	(114)	1,049	771	460
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(62)	(60)	(947)	529
Balance at end of period	(176)	989	(176)	989
Individually evaluated for impairment	0	0	0	0	0
Collectively evaluated for impairment	$ (176)	$ 989	$ (176)	$ 989	$ 771

Loans, Foreclosed Assets Held f

Loans, Foreclosed Assets Held for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	$ 877	$ 1,180
Consumer Residential Mortgages [Member]
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	316
Formal foreclosure proceedings on potential foreclosure assets	$ 185

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Amortized intangible assets [Abstract]
Gross carrying value	[1]	$ 4,540		$ 4,540		$ 4,442
Accumulated amortization	[1]	(3,169)		(3,169)		(2,815)
Net carrying value	[1]	1,371		1,371		1,627
Unamortized intangible assets [Abstract]
Goodwill	[1]	31,376		31,376		31,376
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		114	$ 114	354	$ 351
Estimated Amortization Expense [Abstract]
Remaining 2022		112		112
2023		386		386
2024		295		295
2025		211		211
2026		136		136
Thereafter		231		231
Mortgage Servicing Rights (MSRs) [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	2,597		2,597		2,499
Accumulated amortization	[1]	(1,560)		(1,560)		(1,326)
Net carrying value	[1]	1,037		1,037		1,173
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		74	65	234	204
Estimated Amortization Expense [Abstract]
Remaining 2022		76		76
2023		265		265
2024		209		209
2025		161		161
2026		119		119
Thereafter		207		207
Core Deposit Intangibles [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	1,943		1,943		1,943
Accumulated amortization	[1]	(1,609)		(1,609)		(1,489)
Net carrying value	[1]	334		334		$ 454
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		40	$ 49	120	$ 147
Estimated Amortization Expense [Abstract]
Remaining 2022		36		36
2023		121		121
2024		86		86
2025		50		50
2026		17		17
Thereafter		$ 24		$ 24
[1]Excludes fully amortized intangible assets

Employee Benefit Plans, Noncont

Employee Benefit Plans, Noncontributory Defined Benefit Pension Plan (Details) - Pension Plan [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Components of net periodic benefit cost [Abstract]
Service cost	$ 89	$ 78	$ 267	$ 303
Interest cost	69	55	207	215
Expected return on plan assets	(234)	(208)	(701)	(712)
Partial settlement	144	0	144	0
Net amortization and deferral	24	94	72	267
Net periodic benefit cost	92	$ 19	(11)	$ 73
Expected employer contribution to pension plan	$ 0		$ 0

Employee Benefit Plans, Restric

Employee Benefit Plans, Restricted Stock Plan (Details) - Restricted Stock [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Deferred Compensation Arrangements [Abstract]
Number of shares authorized (in shares)	150,000		150,000
Number of shares available for grant (in shares)	116,129		116,129
Unvested Shares [Roll Forward]
Outstanding, beginning of period (in shares)	6,968		6,954
Granted (in shares)	769		3,262
Forfeited (in shares)	(120)		(160)
Vested (in shares)	(265)		(2,704)
Outstanding, end of period (in shares)	7,352		7,352
Weighted Average Market Price [Roll Forward]
Outstanding, beginning of period (in dollars per share)	$ 61.99		$ 58.51
Granted (in dollars per share)	71.89		68.68
Forfeited (in dollars per share)	(63.86)		(62.4)
Vested (in dollars per share)	(63.12)		(58.46)
Outstanding, end of period (in dollars per share)	$ 62.95		$ 62.95
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 68,000	$ 79,000	$ 210,000	$ 239,000
Compensation cost related to nonvested awards that has not yet been recognized	$ 463,000		$ 463,000
Period over which compensation cost is expected to be recognized			3 years

Accumulated Comprehensive (Lo_3

Accumulated Comprehensive (Loss) Income, By Component (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		$ 195,032	$ 204,419	$ 212,492	$ 194,259
Other comprehensive (loss) income before reclassifications (net of tax)		(9,283)	(608)	(35,774)	(1,736)
Amounts reclassified from accumulated other comprehensive (loss) income (net of tax)		(13)	(33)	74	118
Other comprehensive (loss) income, net of tax		(9,296)	(641)	(35,700)	(1,618)
Balance		191,430	208,967	191,430	208,967
Accumulated Other Comprehensive Loss [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		(26,559)	1,610	(155)	2,587
Other comprehensive (loss) income, net of tax		(9,296)	(641)	(35,700)	(1,618)
Balance		(35,855)	969	(35,855)	969
Unrealized Gain (Loss) on Available for Sale Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(28,928)	3,923	304	6,058
Other comprehensive (loss) income before reclassifications (net of tax)	[1]	(10,727)	(731)	(39,959)	(2,827)
Amounts reclassified from accumulated other comprehensive (loss) income (net of tax)	[1]	5	(128)	5	(167)
Other comprehensive (loss) income, net of tax	[1]	(10,722)	(859)	(39,954)	(2,994)
Balance	[1]	(39,650)	3,064	(39,650)	3,064
Defined Benefit Pension Items [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(1,930)	(3,326)	(1,968)	(3,462)
Other comprehensive (loss) income before reclassifications (net of tax)	[1]	0	0	0	0
Amounts reclassified from accumulated other comprehensive (loss) income (net of tax)	[1]	19	65	57	201
Other comprehensive (loss) income, net of tax	[1]	19	65	57	201
Balance	[1]	(1,911)	(3,261)	(1,911)	(3,261)
Unrealized Loss on Interest Rate Swap [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	4,299	1,013	1,509	(9)
Other comprehensive (loss) income before reclassifications (net of tax)	[1]	1,444	123	4,185	1,091
Amounts reclassified from accumulated other comprehensive (loss) income (net of tax)	[1]	(37)	30	12	84
Other comprehensive (loss) income, net of tax	[1]	1,407	153	4,197	1,175
Balance	[1]	$ 5,706	$ 1,166	$ 5,706	$ 1,166
[1]Amounts in parentheses indicate debits on the Consolidated Balance Sheet.

Accumulated Comprehensive (Lo_4

Accumulated Comprehensive (Loss) Income, Reclassification (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
AOCI Attributable to Parent [Abstract]
Available for sale security gains, net				$ (204)	$ 500
Interest expense		$ (2,937)	$ (1,752)	(6,168)	(5,469)
Provision for income taxes		(1,655)	(1,578)	(4,609)	(4,645)
NET INCOME		7,544	7,064	21,185	22,174
Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
NET INCOME	[1]	13	33	(74)	(118)
Unrealized Gains and Losses on Available for Sale Securities [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Available for sale security gains, net	[1]	(6)	162	(6)	212
Provision for income taxes	[1]	1	(34)	1	(45)
NET INCOME	[1]	(5)	128	(5)	167
Defined Benefit Pension Items [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Other expenses	[1]	(24)	(81)	(72)	(254)
Provision for income taxes	[1]	5	16	15	53
NET INCOME	[1]	(19)	(65)	(57)	(201)
Unrealized Gain (Loss) on Interest Rate Swap [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Interest expense	[1]	47	(38)	(15)	(106)
Provision for income taxes	[1]	(10)	8	3	22
NET INCOME	[1]	$ 37	$ (30)	$ (12)	$ (84)
[1]Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements, Measur

Fair Value Measurements, Measured on a Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Other Assets [Abstract]
Derivative instruments	$ 17,674	$ 4,011
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired loans, estimated selling cost	51	47
Recurring [Member]
Assets [Abstract]
Equity securities	2,257	2,270
Available for sale securities [Abstract]
U.S. Agency securities	73,982	73,945
U.S. Treasury securities	147,844	115,347
Obligations of state and political subdivisions	110,450	112,021
Corporate obligations	9,438	10,333
Mortgage-backed securities in government sponsored entities	103,508	100,756
Other Assets [Abstract]
Derivative instruments	17,674	4,011
Liabilities [Abstract]
Derivative instruments	(10,450)	(2,101)
Recurring [Member] | Level I [Member]
Assets [Abstract]
Equity securities	2,257	2,270
Available for sale securities [Abstract]
U.S. Agency securities	0	0
U.S. Treasury securities	147,844	115,347
Obligations of state and political subdivisions	0	0
Corporate obligations	0	0
Mortgage-backed securities in government sponsored entities	0	0
Other Assets [Abstract]
Derivative instruments	0	0
Liabilities [Abstract]
Derivative instruments	0	0
Recurring [Member] | Level II [Member]
Assets [Abstract]
Equity securities	0	0
Available for sale securities [Abstract]
U.S. Agency securities	73,982	73,945
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	110,450	112,021
Corporate obligations	9,438	10,333
Mortgage-backed securities in government sponsored entities	103,508	100,756
Other Assets [Abstract]
Derivative instruments	17,674	4,011
Liabilities [Abstract]
Derivative instruments	(10,450)	(2,101)
Recurring [Member] | Level III [Member]
Assets [Abstract]
Equity securities	0	0
Available for sale securities [Abstract]
U.S. Agency securities	0	0
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	0	0
Corporate obligations	0	0
Mortgage-backed securities in government sponsored entities	0	0
Other Assets [Abstract]
Derivative instruments	0	0
Liabilities [Abstract]
Derivative instruments	0	0
Nonrecurring [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	497	459
Other real estate owned	556	552
Nonrecurring [Member] | Level I [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	0	0
Other real estate owned	0	0
Nonrecurring [Member] | Level II [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	0	0
Other real estate owned	0	0
Nonrecurring [Member] | Level III [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired Loans	497	459
Other real estate owned	$ 556	$ 552

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information (Details) - Appraised Collateral Values [Member] $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Impaired Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans	$ 497	$ 459
Impaired Loans [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	0 months	6 months
Impaired Loans [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	12 months	12 months
Impaired Loans [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	11 months 15 days	11 months 15 days
Impaired Loans [Member] | Discount for Time Since Appraisal [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0	0
Impaired Loans [Member] | Discount for Time Since Appraisal [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	1	1
Impaired Loans [Member] | Discount for Time Since Appraisal [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.2514	0.2338
Impaired Loans [Member] | Selling Costs [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.08	0.08
Impaired Loans [Member] | Selling Costs [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.10	0.10
Impaired Loans [Member] | Selling Costs [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired loans, Measurement input	0.0857	0.0827
Other Real Estate Owned [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans	$ 556	$ 552
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.20	0.20
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.52	0.44
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.3741	0.4176

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Financial assets [Abstract]
Interest bearing time deposits with other banks	$ 6,055	$ 11,026
Level I [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	0	0
Loans held for sale	0	0
Net loans	0	0
Financial liabilities [Abstract]
Deposits	1,589,284	1,506,535
Borrowed funds	0	0
Level II [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	0	0
Loans held for sale	0	0
Net loans	0	0
Financial liabilities [Abstract]
Deposits	0	0
Borrowed funds	0	0
Level III [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	6,055	11,026
Loans held for sale	1,280	4,554
Net loans	1,703,601	1,426,698
Financial liabilities [Abstract]
Deposits	266,630	329,644
Borrowed funds	252,884	72,346
Carrying Amount [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	6,055	11,026
Loans held for sale	1,280	4,554
Net loans	1,719,662	1,424,229
Financial liabilities [Abstract]
Deposits	1,868,711	1,836,151
Borrowed funds	258,922	73,977
Fair Value [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	6,055	11,026
Loans held for sale	1,280	4,554
Net loans	1,703,601	1,426,698
Financial liabilities [Abstract]
Deposits	1,855,914	1,836,179
Borrowed funds	$ 252,884	$ 72,346

Proposed Acquisition of HV Ba_2

Proposed Acquisition of HV Bancorp, Inc. (Details) - HV Bancorp, Inc. [Member] - Subsequent Event [Member] $ / shares in Units, $ in Thousands	Oct. 18, 2022 USD ($) $ / shares shares
Proposed Acquisition [Abstract]
Right to receive cash for each share of common stock (in dollars per share) | $ / shares	$ 30.5
Right to receive share for each share of common stock (in shares) | shares	0.4
Agreed termination fee | $	$ 2,800
Maximum [Member]
Proposed Acquisition [Abstract]
Percentage of outstanding shares payable in cash	20%
Minimum [Member]
Proposed Acquisition [Abstract]
Percentage of decrease in market value of common stock for termination of merger agreement	20%