Citizens Financial Services (CZFS) 10-K 9 Mar 23 2022 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 01, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Document Transition Report	false
Entity File Number	000-13222
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 261,264,000
Entity Common Stock, Shares Outstanding		3,971,210
Auditor Firm ID	74
Auditor Name	S.R. Snodgrass, P.C.
Auditor Location	Cranberry Township, Pennsylvania

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Cash and cash equivalents:
Noninterest-bearing	$ 24,814	$ 14,051
Interest-bearing	1,397	158,782
Total cash and cash equivalents	26,211	172,833
Interest bearing time deposits with other banks	6,055	11,026
Equity securities	2,208	2,270
Available-for-sale securities	439,506	412,402
Loans held for sale	725	4,554
Loans (net of allowance for loan losses: 2022, $18,552; 2021, $17,304)	1,706,447	1,424,229
Premises and equipment	17,619	17,016
Accrued interest receivable	7,332	5,235
Goodwill	31,376	31,376
Bank owned life insurance	39,355	38,503
Other intangibles	1,272	1,627
Fair value of derivative instruments - asset	16,599	4,011
Deferred tax asset	12,886	4,082
Other assets	25,802	14,699
TOTAL ASSETS	2,333,393	2,143,863
Deposits:
Noninterest-bearing	396,260	358,073
Interest-bearing	1,447,948	1,478,078
Total deposits	1,844,208	1,836,151
Borrowed funds	257,278	73,977
Accrued interest payable	1,232	711
Fair value of derivative instruments - liability	9,726	2,101
Other liabilities	20,802	18,431
TOTAL LIABILITIES	2,133,246	1,931,371
STOCKHOLDERS' EQUITY:
Preferred Stock $1.00 par value; authorized 3,000,000 shares 2022 and 2021; none issued in 2022 or 2021	0	0
Common Stock $1.00 par value; authorized 25,000,000 shares 2022 and 2021; issued 4,427,687 and 4,388,901 shares in 2022 and 2021, respectively	4,428	4,389
Additional paid-in capital	80,911	78,395
Retained earnings	164,922	146,010
Accumulated other comprehensive income (loss)	(33,141)	(155)
Treasury stock, at cost: 456,478 and 444,481 shares for 2022 and 2021, respectively	(16,973)	(16,147)
TOTAL STOCKHOLDERS' EQUITY	200,147	212,492
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 2,333,393	$ 2,143,863

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS:
Loans, allowance for loan losses	$ 18,552	$ 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)	456,478	444,481

Consolidated Statement of Incom

Consolidated Statement of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
INTEREST AND DIVIDEND INCOME:
Interest and fees on loans	$ 74,265	$ 66,371	$ 63,538
Interest-bearing deposits with banks	400	447	401
Investment securities:
Taxable	5,615	3,820	4,090
Nontaxable	2,454	2,201	1,869
Dividends	623	378	398
TOTAL INTEREST AND DIVIDEND INCOME	83,357	73,217	70,296
INTEREST EXPENSE:
Deposits	7,316	5,837	6,851
Borrowed funds	3,907	1,268	1,254
TOTAL INTEREST EXPENSE	11,223	7,105	8,105
NET INTEREST INCOME	72,134	66,112	62,191
Provision for loan losses	1,683	1,550	2,400
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	70,451	64,562	59,791
NON-INTEREST INCOME:
Service charges	5,346	4,755	4,221
Trust	803	865	803
Brokerage and insurance	1,895	1,625	1,297
Equity security gains (losses), net	(247)	339	(41)
Available for sale security gains (losses), net	(14)	212	305
Gains on loans sold	258	1,283	2,168
Earnings on bank owned life insurance	852	1,828	695
Other	845	1,398	1,974
TOTAL NON-INTEREST INCOME	9,738	12,305	11,422
NON-INTEREST EXPENSES:
Salaries and employee benefits	27,837	25,902	24,190
Occupancy	3,138	2,966	2,557
Furniture and equipment	565	519	757
Professional fees	1,891	1,526	1,517
Federal depository insurance	676	522	476
Pennsylvania shares tax	907	880	868
Amortization of intangibles	156	192	216
Merger and acquisition	0	0	2,179
ORE expenses	17	439	451
Software expenses	1,446	1,321	1,155
Other	8,061	7,283	6,481
TOTAL NON-INTEREST EXPENSES	44,694	41,550	40,847
Income before provision for income taxes	35,495	35,317	30,366
Provision for income taxes	6,435	6,199	5,263
NET INCOME	$ 29,060	$ 29,118	$ 25,103
PER COMMON SHARE DATA:
EARNINGS PER SHARE - BASIC (in dollars per share)	$ 7.32	$ 7.31	$ 6.46
EARNINGS PER SHARE - DILUTED (in dollars per share)	7.32	7.31	6.46
CASH DIVIDENDS PER SHARE (in dollars per share)	$ 1.9	$ 1.84	$ 1.88
Number of shares used in computation - basic (in shares)	3,969,722	3,984,085	3,883,027
Number of shares used in computation - diluted (in shares)	3,969,722	3,984,085	3,884,868

Consolidated Statement of Chang

Consolidated Statement of Changes in Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Consolidated Statement of Changes in Comprehensive Income (Loss) [Abstract]
Net income	$ 29,060	$ 29,118	$ 25,103
Securities available for sale
Unrealized holding gain (loss) during the period	(47,885)	(7,071)	5,074
Income tax (benefit)	(10,056)	(1,485)	1,066
Securities available for sale	(37,829)	(5,586)	4,008
Reclassification adjustment for (gains) losses included in income	14	(212)	(305)
Income tax (benefit)	3	(44)	(65)
Reclassification	11	(168)	(240)
Unrealized loss (gain) on interest rate swap	4,963	1,920	(11)
Income tax (benefit)	1,043	402	(2)
Other comprehensive (loss) gain on interest rate swap	3,920	1,518	(9)
Change in unrecognized pension costs	1,155	1,892	(688)
Income tax (benefit)	243	398	(145)
Other comprehensive gain (loss) gain on unrecognized pension costs	912	1,494	(543)
Net other comprehensive (loss) income	(32,986)	(2,742)	3,216
Comprehensive (loss) income	$ (3,926)	$ 26,376	$ 28,319

Consolidated Statement of Cha_2

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, 2019	$ 3,939	$ 55,089	$ 110,800	$ (629)	$ (14,425)	$ 154,774
Balance (in shares) at Dec. 31, 2019	3,938,668
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			25,103			25,103
Net other comprehensive income (loss)				3,216		3,216
Stock dividend	$ 38	1,878				0
Stock dividend			(1,916)
Stock dividend (in shares)	38,318
Stock issued for acquisition	$ 373	18,854				19,227
Stock issued for acquisition (in shares)	373,356
Purchase of treasury stock					(2,122)	(2,122)
Restricted stock, executive and Board of Director awards		(260)			408	148
Restricted stock vesting		326				326
Sale of treasury stock		1			125	126
Forfeited restricted stock		19			(19)	0
Cash dividend reinvestment paid from treasury stock		1	(821)		820	0
Cash dividends			(6,539)			(6,539)
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			29,118			29,118
Net other comprehensive income (loss)				(2,742)		(2,742)
Stock dividend	$ 39	2,313				0
Stock dividend			(2,352)
Stock dividend (in shares)	38,559
Purchase of treasury stock					(1,374)	(1,374)
Restricted stock, executive and Board of Director awards		(273)			444	171
Restricted stock vesting		443				443
Forfeited restricted stock		4			(4)	0
Cash dividends			(7,383)			(7,383)
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			29,060			29,060
Net other comprehensive income (loss)				(32,986)		(32,986)
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		(226)			370	144
Restricted stock vesting		192				192
Sale of treasury stock		6			106	112
Forfeited restricted stock		23			(23)	0
Cash dividends			(7,588)			(7,588)
Balance at Dec. 31, 2022	$ 4,428	$ 80,911	$ 164,922	$ (33,141)	$ (16,973)	$ 200,147
Balance (in shares) at Dec. 31, 2022	4,427,687

Consolidated Statement of Cha_3

Consolidated Statement of Changes in Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Consolidated Statement of Changes in Stockholders' Equity [Abstract]
Percentage of stock dividend	1%	1%	1%
Purchase of treasury stock (in shares)	18,700	23,390	40,438
Cash dividends (in dollars per share)	$ 1.901	$ 1.843	$ 1.881

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Apr. 17, 2020
Cash Flows from Operating Activities:
Net income	$ 29,060	$ 29,118	$ 25,103
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	1,683	1,550	2,400
Depreciation and amortization	1,033	1,113	1,138
Amortization and accretion of loans and other assets	(1,950)	(4,535)	(3,960)
Amortization and accretion on investment securities	1,889	2,215	1,155
Deferred income taxes	(36)	689	367
Equity security (gains) losses, net	247	(339)	41
Available for sale security (gains) losses, net	14	(212)	(305)
Earnings on bank owned life insurance	(852)	(1,828)	(695)
Stock awards	336	614	473
Originations of loans held for sale	(10,024)	(44,668)	(88,024)
Proceeds from sales of loans held for sale	14,004	55,621	75,809
Realized gains on loans sold	(258)	(1,283)	(2,168)
(Increase) decrease in accrued interest receivable	(2,097)	764	(857)
Increase (decrease) in accrued interest payable	521	(306)	(235)
Other, net	(330)	180	1,580
Net cash provided by operating activities	33,240	38,693	11,822
Available-for-sale securities:
Proceeds from sales of available-for-sale securities	7,480	29,198	23,415
Proceeds from maturity and principal repayments of securities	33,554	55,520	70,008
Purchase of securities	(117,913)	(211,218)	(143,987)
Purchase of equity securities	(218)	0	(1,339)
Proceeds from sale of equity securities	33	0	168
Proceeds from redemption of Regulatory Stock	7,770	4,989	9,454
Purchase of Regulatory Stock	(15,105)	(3,688)	(7,396)
Net increase in loans	(281,389)	(32,111)	(63,440)
Purchase of interest bearing time deposits	(3,720)	0	(350)
Proceeds from matured interest bearing time deposits with other banks	5,954	2,732	848
Proceeds from sale of interest bearing time deposits with other banks	2,733	0	0
Purchase of bank owned life insurance	0	(7,800)	0
Purchase of premises, equipment and software	(1,634)	(1,105)	(942)
Proceeds from life insurance	0	3,714	0
Investments in low income housing partnerships	(1,123)	0	0
Proceeds from sale of foreclosed assets held for sale	1,126	1,537	1,805
Acquisition, net of cash paid	0	0	1,022
Net cash used in investing activities	(362,452)	(158,232)	(110,734)
Cash Flows from Financing Activities:
Net increase in deposits	8,057	247,293	168,914
Proceeds from long-term borrowings	0	9,869	20,000
Repayments of long-term borrowings	(4,725)	(26,800)	(15,000)
Net increase (decrease) in short-term borrowed funds	188,013	2,060	(16,280)
Purchase of treasury stock	(1,279)	(1,374)	(2,122)
Sale of treasury stock to employee stock purchase plan	112	0	126
Dividends paid	(7,588)	(7,383)	(6,539)
Net cash provided by financing activities	182,590	223,665	149,099
Net (decrease) increase in cash and cash equivalents	(146,622)	104,126	50,187
Cash and Cash Equivalents at Beginning of Year	172,833	68,707	18,520
Cash and Cash Equivalents at End of Year	26,211	172,833	68,707
Supplemental Disclosures of Cash Flow Information:
Interest paid	10,703	7,411	8,175
Income taxes paid	6,600	5,500	4,750
Non-cash activities:
Stock Dividend	2,560	2,352	1,916
Real estate acquired in settlement of loans	61	906	281
Right of use asset and liability	2,403	1,636	$ 636
Non-cash assets acquired
Goodwill	31,376	31,376
MidCoast Community Bancorp, Inc [Member]
Non-cash assets acquired
Available-for-sale securities	0	0		$ 0
Interest bearing time deposits with other banks	0	0		0
Loans	0	0		223,235
Premises and equipment	0	0		1,787
Accrued interest receivable	0	0		586
Bank owned life insurance	0	0		3,766
Intangibles	0	0		157
Deferred tax asset	0	0		3,402
Other assets	0	0		2,878
Goodwill	0	0		8,080
Total Non-cash assets acquired	0	0		243,891
Liabilities assumed
Noninterest-bearing deposits	0	0		38,694
Interest-bearing deposits	0	0		170,132
Accrued interest payable	0	0		164
Borrowed funds	0	0		15,497
Other liabilities	0	0		1,198
Total liabilities assumed	0	0		225,685
Net non-cash liabilities acquired	0	0		18,206
Cash and cash equivalents acquired	$ 0	$ 0		$ 8,637

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Business and Organization Citizens Financial Services, Inc. (individually and collectively, the “Company”) is headquartered in Mansfield, Pennsylvania, and provides a full range of banking and related services through its wholly owned subsidiary, CZFS Acquisition Company, LLC (CZFS), and its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and its wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st Realty of PA, LLC (“Realty”). CZFS was formed in March 2020 as part of the merger with Midcoast Community Bancorp. Inc. (“MidCoast”). Realty was formed in March of 2019 to manage and sell properties acquired by the Bank in the settlement of a bankruptcy filing with a commercial customer. On December 11, 2015, the Company completed its acquisition of The First National Bank of Fredericksburg (FNB). On December 8, 2017, the Bank completed its acquisition of the S&T Bank branch in State College (State College). On April 17, 2020, the Company completed its acquisition of MidCoast. As of December 31, 2022, the Bank operates full-service banking branches in Potter, Tioga, Bradford, Clinton, Lebanon, Lancaster, Berks, Schuylkill, Centre and Chester counties, Pennsylvania, Allegany County, New York, and the cities of Wilmington and Dover, Delaware, and a limited branch office in Union county, Pennsylvania. The Bank also provides trust services, including the administration of trusts and estates, retirement plans, and other employee benefit plans, along with a brokerage division that provides a comprehensive menu of investment services. The Bank serves individual and corporate customers and is subject to competition from other financial institutions and intermediaries with respect to these services. The Company and Bank are supervised by the Board of Governors of the Federal Reserve System, while the Bank is subject to additional regulation and supervision by the Pennsylvania Department of Banking On October 18, 2022, 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 0.40 shares of the Company’s common stock. Not more than 20% 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 20% 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 HVBC 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 2023. 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. A summary of significant accounting and reporting policies applied in the presentation of the accompanying financial statements follows: Basis of Presentation The financial statements are consolidated to include the accounts of the Company, and its subsidiary CZFS, and its st Use of Estimates In preparing the financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses for the period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change relate to determination of the allowance for loan losses, goodwill, derivatives, pension Operating Segments An operating segment is defined as a component of an enterprise that engages in business activities that generates revenue and incurs expense, and the operating results of which are reviewed by the chief operating decision maker in the determination of resource allocation and performance. While the Company’s chief decision makers monitor the revenue streams of the various Company’s products, services and regions, operations are managed and financial performance is evaluated on a Company-wide basis. Consistent with our internal reporting, the Company’s business activities are reported as one segment, which is community banking. Cash and Cash Equivalents Cash equivalents include cash on hand, deposits in banks and interest-earning deposits. Interest-earning deposits with original maturities of 90 days or less are considered cash equivalents. Interest bearing time deposits with other banks are not included with cash and cash equivalents as the original maturities were greater than 90 days. Investment Securities Investment securities at the time of purchase are classified as one of the three following types: Held-to-Maturity Securities Trading Securities Available-for-Sale Securities This category included debt securities not classified as held-to-maturity or trading securities that will be held for indefinite periods of time. These securities may be sold in response to changes in market interest or prepayment rates, needs for liquidity and changes in the availability of and yield of alternative investments. Such securities are reported at fair value, with unrealized holding gains and losses excluded from earnings and reported as a separate component of stockholders’ equity, net of the estimated income tax effect The amortized cost of investment in debt securities is adjusted for amortization of premiums and accretion of discounts, computed by a method that results in a level yield. Gains and losses on the sale of investment securities are computed on the basis of specific identification of the adjusted cost of each security. Debt securities are periodically reviewed for other-than-temporary impairment. Management considers whether the present value of future 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 market 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 fair value of investments, except certain state and municipal securities, is based on bid prices published in financial newspapers or bid quotations received from securities dealers. The fair value of certain state and municipal securities is not readily available through market sources other than dealer quotations, so fair value is based on quoted market prices of similar instruments, adjusted for differences between the quoted instruments and the instruments being valued. Equity Securities This category includes common stocks of public companies. Such securities are reported at fair value with unrealized holding gains and losses included in earnings Restricted Stock Loans Held for Sale Certain newly originated fixed-rate residential mortgage loans are classified as held for sale, because it is management’s intent to sell these residential mortgage loans. The residential mortgage loans held for sale are carried at the lower of aggregate cost or fair value. Loans Interest on all loans is recognized on the accrual basis based upon the principal amount outstanding. The accrual of interest income on loans is discontinued when, in the opinion of management, doubt exists as to the ability to collect such interest. Payments received on non-accrual loans are applied to the outstanding principal balance or recorded as interest income, depending upon our assessment of our ultimate ability to collect principal and interest. Loans are returned to the accrual status when factors indicating doubtful collectability cease to exist. The Company recognizes nonrefundable loan origination fees, SBA fees and certain direct loan origination costs over the life of the related loan as an adjustment of loan yield using the interest method. Allowance for Loan Losses The allowance for loan losses represents the amount which management estimates is adequate to provide for probable losses inherent in the Company’s loan portfolio. The allowance method is used in providing for loan losses. Accordingly, all loan losses are charged to the allowance and all recoveries are credited to it. The allowance for loan losses is established through a provision for loan losses which is charged to operations. The provision is based upon management’s periodic evaluation of individual loans, the overall risk characteristics of the various portfolio segments, past experience with losses, the impact of economic conditions on borrowers, and other relevant factors. The estimates used in determining the adequacy of the allowance for loan losses are particularly susceptible to significant change in the near term. Impaired loans are other commercial, other agricultural, municipal, agricultural real estate, commercial real estate loans and certain residential mortgages cross collateralized with commercial relationships for which it is probable that the Company will not be able to collect all amounts due according to the contractual terms of the loan agreement. The Company individually evaluates such loans for impairment and does not aggregate loans by major risk classifications. The definition of “impaired loans” is not the same as the definition of “non-accrual loans,” although the two categories overlap. The Company may choose to place a loan on non-accrual status due to payment delinquency or uncertain collectability, while not classifying the loan as impaired if the loan is not a commercial, agricultural, municipal or commercial real estate loan. Factors considered by management in determining impairment include payment status and collateral value. The amount of impairment for these types of impaired loans is determined by the difference between the present value of the expected cash flows related to the loan, using the original interest rate, and its recorded value; or, as a practical expedient in the case of a collateral dependent loan, the difference between the fair value of the collateral and the recorded amount of the loans. Mortgage loans on one to four family properties and all consumer loans are large groups of smaller balance homogeneous loans and are measured for impairment collectively. Loans that experience insignificant payment delays, which is defined as 90 days or less, generally are not classified as impaired. Management determines the significance of payment delays on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the borrower’s prior payment record, and the amount of shortfall in relation to the principal and interest owed. The Company allocates the allowance based on the factors described below, which conform to the Company’s loan classification policy. In reviewing risk within the loan portfolio, management has determined there to be several different risk categories within the loan portfolio. The allowance for loan losses consists of amounts applicable to: (i) residential real estate loans; (ii) commercial real estate (iii) agricultural real estate loans; (iv) construction; (v) consumer loans; (vi) other commercial loans (vii) other agricultural loans and (viii) 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 for each risk category 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, impaired/classified loans • Change in volume and severity of past due loans • Volume 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 Bank’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 / CPI • 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 • Any change in the level of board oversight The Company analyzes its loan portfolio each quarter to determine the appropriateness of its allowance for loan losses. Loan Charge-off Policies Consumer loans are generally fully or partially charged down to the fair value of collateral securing the asset when the loan is 180 days past due for open-end loans or 120 days past due for closed-end loans unless the loan is well secured and in the process of collection. All other loans are generally charged down to the net realizable value when the loan is 90 days past due. 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 modify more affordable terms before their loan reaches nonaccrual status. These modified 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 either interest or principal, management measures any impairment on the restructuring as noted above for impaired loans. In addition to the allowance for the pooled portfolios, management has developed a separate allowance for loans that are identified as impaired through a TDR. TDRs are excluded from pooled loss forecasts and a separate reserve is provided under the accounting guidance for loan impairment. Purchased Credit Impaired Loans The Company purchased loans in connection with its acquisitions of FNB in 2015, the State College branch in 2017 and MidCoast in 2020, some Such PCI loans are accounted for individually, and the Company estimates the amount and timing of expected cash flows for each loan. The expected cash flows in excess of the amount paid is recorded as interest income over the remaining life of the loan (accretable yield). The excess of the loan’s contractual principal and interest over expected cash flows is not amortized over the remaining life of the loan (nonaccretable difference). For loans purchased that did not show evidence of credit deterioration, the difference between the fair value of the loan at the acquisition date and the loan’s face value is being amortized as a yield adjustment over the estimated remaining life of the loan using the effective interest method. Foreclosed Assets Held For Sale Foreclosed assets acquired in settlement of loans are carried at fair value, less estimated costs to sell. Prior to foreclosure, as the value of the underlying loan is written down to fair market value of the real estate or other assets to be acquired by a charge to the allowance for loan losses, if necessary. Any subsequent write-downs are charged against operating expenses. Operating expenses of such properties, net of related income and losses on disposition, are included in other expenses and gains and losses are included in other non-interest income or other non-interest expense. Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost, less accumulated depreciation. Depreciation expense is computed on straight line and accelerated methods over the estimated useful lives of the assets, which range from 3 to 15 years for furniture, fixtures and equipment and 5 to 40 years for building premises. Repair and maintenance expenditures which extend the useful life of an asset are capitalized and other repair expenditures are expensed as incurred. When premises or equipment are retired or sold, the remaining cost and accumulated depreciation are removed from the accounts and any gain or loss is credited to income or charged to expense, respectively. The Company has operating leases for several branch locations. Generally, the underlying lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company may also lease certain office equipment under operating leases. Many of our leases include both lease (e.g., minimum rent payments) and non-lease components (e.g., common-area or other maintenance costs). The Company accounts for each component separately based on the standalone price of each component. In addition, there are several operating leases with lease terms of less than one year and therefore, we have elected the practical expedient to exclude these short-term leases from our right of use (ROU) assets and lease liabilities. Most leases include one or more options to renew. The exercise of lease renewal options is typically at the sole discretion of management and is based on whether the extension options are reasonably certain to be exercised after giving proper consideration to all facts and circumstances of the lease. If management determines that the Company is reasonably certain to exercise the extension option(s), the additional term is included in the calculation of the lease liability. As most of our leases do not provide an implicit rate, we use the fully collateralized FHLB borrowing rate, commensurate with the lease terms based on the information available at the lease commencement date in determining the present value of the lease payments Intangible Assets Intangible assets, other than goodwill, include core deposit intangibles and mortgage servicing rights (MSRs). Core deposit intangibles are a measure of the value of consumer demand and savings deposits acquired in business combinations accounted for as purchases MSRs arise from the Company originating certain loans for the express purpose of selling such loans in the secondary market. The Company maintains all servicing rights for these loans. The loans held for sale are carried at lower of cost or market. Originated MSRs are recorded by allocating total costs incurred between the loan and servicing rights based on their relative fair values. MSRs are amortized in proportion to the estimated servicing income over the estimated life of the servicing portfolio and measured annually for impairment. The recoverability of the carrying value of intangible assets is evaluated on an ongoing basis, and permanent declines in value, if any, are charged to expense. Goodwill The Company utilizes a two-step process for testing the impairment of goodwill on at least an annual basis. This approach could cause more volatility in the Company’s reported net income because impairment losses, if any, could occur irregularly and in varying amounts. The Company may also perform a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. Based on the fair value of the reporting unit, no impairment of goodwill was recognized in 2022, 2021 or 2020. Bank Owned Life Insurance The Company has purchased life insurance policies on certain employees. Any death benefits received from a policy while the insured person is an active employee of the Bank will be split with the beneficiary of the policy. Under these agreements, the Bank receives the cash surrender value of the policy the benefit in excess of the cash surrender value and the remaining amount of the payout will be given to the beneficiary named by the insured person in the policy. The Company is the sole beneficiary of any death benefits received from non-active insured persons. Additionally, as a result of the MidCoast acquisition, the Company acquired life insurance policies on former MidCoast employees. The Company is owner and sole beneficiary of these policies. The Company acquired life insurance policies on former FNB employees and directors, as part of the acquisition of FNB. The policies obtained as part of the acquisition provide a fixed dollar benefit to the former employee or director beneficiaries, whether or not the insured person is affiliated with the Company at the time of his or her death. Bank owned life insurance is recorded at its cash surrender value, or the amount that can be realized. Increases in the cash surrender value are recognized as other non-interest income Income Taxes The Company and the Bank file a consolidated federal income tax return. Deferred tax assets and liabilities are computed based on the difference between the financial statement basis and income tax basis of assets and liabilities using the enacted marginal tax rates. Deferred income tax expenses or benefits are based on the changes in the net deferred tax asset or liability from period to period. Derivatives Derivative financial instruments are recognized as assets or liabilities at fair value. The Company has interest rate swap agreements which are used as part of its asset liability management to help manage interest rate risk. The Company does not use derivatives for trading purposes. At the inception of a derivative contract, the Company designates the derivative as one of types based on the purpose of the contract and belief as to its effectiveness as a hedge. These three types are (1) a hedge of the fair value of a recognized asset or liability or of an unrecognized firm commitment (“fair value hedge”), (2) a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability (“cash flow hedge”), or (3) an instrument with no hedging designation (“stand-alone derivative”). For a fair value hedge, the gain or loss on the derivative, as well as the offsetting loss or gain on the hedged item, are recognized in current earnings as fair values change. For a cash flow hedge, the gain or loss on the derivative is reported in other comprehensive income and is reclassified into earnings in the same periods during which the hedged transaction affects earnings. For both types of hedges, changes in the fair value of derivatives that are not highly effective in hedging the changes in fair value or expected cash flows of the hedged item are recognized immediately in current earnings. Changes in the fair value of derivatives that do not qualify for hedge accounting are reported currently in earnings, as non-interest income. Net cash settlements on derivatives that qualify for hedge accounting are recorded in interest income or interest expense, based on the item being hedged. Net cash settlements on derivatives that do not qualify for hedge accounting are reported in non-interest income. Cash flows on hedges are classified in the cash flow statement the same as the cash flows of the items being hedged. The Company formally documents the relationship between derivatives and hedged items, as well as the risk-management objective and the strategy for undertaking hedge transactions, at the inception of the hedging relationship. This documentation includes linking fair value or cash flow hedges to specific assets and liabilities on the balance sheet or to specific firm commitments or forecasted transactions. The Company also formally assesses, both at the hedge’s inception and on an ongoing basis, whether the derivative instruments that are used are highly effective in offsetting changes in fair values or cash flows of the hedged items. The Company discontinues hedge accounting when it determines that the derivative is no longer effective in offsetting changes in the fair value or cash flows of the hedged item, the derivative is settled or terminates, a hedged forecasted transaction is no longer probable, a hedged firm commitment is no longer firm, or treatment of the derivative as a hedge is no longer appropriate or intended. When hedge accounting is discontinued, subsequent changes in fair value of the derivative are recorded as non-interest income. When a fair value hedge is discontinued, the hedged asset or liability is no longer adjusted for changes in fair value and the existing basis adjustment is amortized or accreted over the remaining life of the asset or liability. When a cash flow hedge is discontinued but the hedged cash flows or forecasted transactions are still expected to occur, gains or losses that were accumulated in other comprehensive income are amortized into earnings over the same periods which the hedged transactions will affect earnings. Employee Benefit Plans The Company has noncontributory defined benefit pension plan covering employees hired before January 1, 2007. It is the Company’s policy to fund pension costs on a current basis to the extent deductible under existing tax regulations. Such contributions are intended to provide not only for benefits attributed to service to date, but also for those expected to be earned in the future. The Company has a defined contribution, 401(k) plan covering eligible employees. The employee may also contribute to the plan on a voluntary basis, up to a maximum percentage allowable not to exceed the limits of Code Sections 401(k). Under the plan, the Company also makes contributions on behalf of eligible employees, which vest immediately. For employees hired after January 1, 2007, in lieu of the pension plan, an additional annual discretionary 401(k) plan contribution is made and is equal to a percentage of an employee’s base compensation. The Company also has a profit-sharing plan for employees which provide tax-deferred salary savings to plan participants. The Company has a deferred compensation plan for directors who have elected to defer all or portions of their fees until their retirement or termination from service. The Company has a restricted stock plan which covers eligible employees and non-employee corporate directors. Under the plan, awards are granted based upon performance related requirements and are subject to certain vesting criteria. Compensation cost related to restricted stock is recognized based on the market price of the stock at the grant date over the vesting period. The Company has an employee stock purchase plan that allows employees to withhold money from their paychecks, which is then utilized to purchase shares of the Company’s stock on either the open market or through treasury stock, if shares are unavailable on the open market. The Company maintains a non-qualified supplemental executive retirement plan (“SERP”) for certain executives to compensate those executive participants in the Company’s noncontributory defined benefit pension plan whose benefits are limited by compensation limitations under current tax law. The SERP is considered an unfunded plan for tax and ERISA purposes and all obligations arising under the SERP are payable from the general assets of the Company. Expenses under the SERP are recognized as earned over the expected years of service. The Company maintains a non-tax qualified executive deferred compensation plan (“Deferred Compensation Plan”) for eligible employees designated by the board of directors. Each of the named executive officers are eligible to participate in the Deferred Compensation Plan. The Deferred Compensation Plan is considered an unfunded plan for tax and ERISA purposes and all obligations arising under the Deferred Compensation Plan are payable from the general assets of the Company. Expenses under the Deferred Compensation Plan are recognized as earned over the expected years of service. Advertising Costs Advertising and promotion costs are generally expensed as incurred and amounted to $970,000, $838,000 and $716,000 for the years ended December 31, 2022, 2021 and 2020, respectively. Comprehensive Income (Loss) The Company is required to present comprehensive income in a full set of general purpose financial statements for all periods presented. Other comprehensive income (loss) is comprised of unrealized holding gains (losses) on the available-for-sale securities portfolio, unrealized gains (losses) on interest rate swaps and unrecognized pension costs. Recent Accounting Pronouncements – Not yet effective In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments Management has completed its implementation plan, segmentation and testing, and model validation. The implementation plan included drafting of additional controls and policies to govern data uploads to its third-party vendor, balancing and reconciling, testing and auditing of inputs, and review and decision-making surrounding segmentation, methodologies, qualitative factor adjustments, and reasonable and supportable forecasts and reversion techniques. Parallel runs were processed during 2022 and the results were consistent with management’s expectations. The implementation plan is currently going through the Company’s control structure and internal control testing is being performed. As a result of adopting this standard, the Company expects the decrease in its allowance effective January 1, 2023, will resul t in a combined 10.0 percent to 15.0 At adoption, the Company did not have any securities classified as HTM debt securities. No allowance was recorded related to AFS debt securities at the date of adoption, January 1, 2023. In January 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 Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) , which provides optional temporary guidance for entities transitioning away from the London Interbank Offered Rate (LIBOR) and other interbank offered rates (IBORs) to new references rates so that derivatives affected by the discounting transition are explicitly eligible for

REVENUE RECOGNITION

REVENUE RECOGNITION	12 Months Ended
	Dec. 31, 2022
REVENUE RECOGNITION [Abstract]
REVENUE RECOGNITION	2. REVENUE RECOGNITION Under ASC Topic 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 this topic. 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 (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 include 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 years ended December 31, 2022, 2021 and 2020 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Revenue stream Service charges on deposit accounts 2022 2021 2020 Overdraft fees $ 1,374 $ 1,111 $ 1,171 Statement fees 208 225 207 Interchange revenue 3,226 2,801 2,287 ATM income 229 388 323 Other service charges 309 230 233 Total Service Charges 5,346 4,755 4,221 Trust 803 865 803 Brokerage and insurance 1,895 1,625 1,297 Other 543 492 339 Total $ 8,587 $ 7,737 $ 6,660

RESTRICTIONS ON CASH AND DUE FR

RESTRICTIONS ON CASH AND DUE FROM BANKS	12 Months Ended
	Dec. 31, 2022
RESTRICTIONS ON CASH AND DUE FROM BANKS [Abstract]
RESTRICTIONS ON CASH AND DUE FROM BANKS	3. RESTRICTIONS ON CASH AND DUE FROM BANKS Effective March 26, 2020, the Federal Reserve reduced reserve requirements to zero for all depository institutions. There were no required federal reserves included in “Cash and due from banks” at December 31, 2022 or December 31, 2021. The required reserves are used to facilitate the implementation of monetary policy by the Federal Reserve System. The required reserves are computed by applying prescribed ratios to the classes of average deposit balances. These are held in the form of vault cash and a depository amount held with the Federal Reserve Bank. Federal law prohibits the Company from borrowing from the Bank unless the loans are secured by specific collateral. Non-retirement account deposits with one financial institution are insured up to $250,000. At times, the Company maintains cash and cash equivalents with other financial institutions in excess of the insured amount.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2022
INVESTMENT SECURITIES [Abstract]
INVESTMENT SECURITIES	4. INVESTMENT SECURITIES The amortized cost, gross unrealized gains and losses, and fair value of investment securities at December 31, 2022 and 2021 were as follows (in thousands): December 31, 2022 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. Agency securities $ 78,556 $ - $ (7,879 ) $ 70,677 U.S. Treasuries 162,236 - (13,666 ) 148,570 Obligations of state and political subdivisions 120,562 35 (10,297 ) 110,300 Corporate obligations 10,335 - (952 ) 9,383 Mortgage-backed securities in government sponsored entities 115,304 15 (14,743 ) 100,576 Total available-for-sale securities $ 486,993 $ 50 $ (47,537 ) $ 439,506 December 31, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. Agency securities $ 73,803 $ 976 $ (834 ) $ 73,945 U.S. Treasuries 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, aggregated by investment category and length of time, that the individual securities have been in a continuous unrealized loss position, at December 31, 2022 and 2021 (in thousands). As of December 31, 2022, the Company owned 361 securities each of whose fair value was less than its cost basis. Less than Twelve Months Twelve Months or Greater Total 2022 Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. agency securities $ 39,729 $ (1,892 ) $ 30,948 $ (5,987 ) $ 70,677 $ (7,879 ) U.S. Treasuries 32,673 (1,337 ) 115,897 (12,329 ) 148,570 (13,666 ) Obligations of states and political subdivisions 66,725 (4,887 ) 35,782 (5,410 ) 102,507 (10,297 ) Corporate obligations 2,165 (165 ) 6,218 (787 ) 8,383 (952 ) Mortgage-backed securities in government sponsored entities 40,270 (3,367 ) 57,319 (11,376 ) 97,589 (14,743 ) Total securities $ 181,562 $ (11,648 ) $ 246,164 $ (35,889 ) $ 427,726 $ (47,537 ) 2021 U.S. agency securities $ 26,754 $ (387 ) $ 7,542 $ (447 ) $ 34,296 $ (834 ) U.S. Treasuries 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 December 31, 2022, 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 available for sale 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 market 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. As of December 31, 2022 and 2021, the Company had concluded that any impairment of its investment securities portfolio outlined in the above table is not other than temporary and is the result of interest rate changes, sector credit rating changes, or company-specific rating changes that are not expected to result in the non-collection of principal and interest during the period. Proceeds from sales of securities available-for-sale during 2022, 2021 and 2020 were $7,480,000, $29,198,000 and $23,415,000, respectively. The gross losses realized during 2022 consisted of $14,000 from the sales of three agency securities. The gross gains realized during 2021 consisted of $177,000 and $125,000 from the sales of six treasury securities and three agency securities, respectively. The gross losses realized during 2021 consisted of $90,000 from the sale of one agency security. 2022 2021 2020 Gross gains $ - $ 302 $ 344 Gross losses (14 ) (90 ) (39 ) Net (losses) gains $ (14 ) $ 212 $ 305 The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during 2022, 2021 and 2020 and the portion of unrealized gains for the period that relates to equity investments held at December 31, 2022, 2021 and 2020 (in thousands): Equity Securities 2022 2021 2020 Net (losses) gains on in equity securities held during the period $ (251 ) $ 339 $ (109 ) Less: Net gains realized on the sale of equity securities during the period 4 - 68 Net unrealized gains (losses) recognized in earnings $ (247 ) $ 339 $ (41 ) Investment securities with an approximate carrying value of $311,766,000 and $295,028,000 at December 31, 2022 and 2021, respectively, were pledged to secure public funds and certain other deposits as provided by law and certain borrowing arrangements of the Company. Expected maturities will 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 at December 31, 2022, by contractual maturity are shown below (in thousands). Municipal securities that have been refunded and will therefore pay-off on the call date are reflected in the table below utilizing the call date as the date of repayment as payment is guaranteed on that date: Available-for-sale securities: Amortized Cost Fair Value Due in one year or less $ 22,327 $ 21,863 Due after one year through five years 195,401 180,261 Due after five years through ten years 103,463 92,019 Due after ten years 165,802 145,363 Total $ 486,993 $ 439,506

LOANS AND RELATED ALLOWANCE FOR

LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES	12 Months Ended
	Dec. 31, 2022
LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES [Abstract]
LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES	5. LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES 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 December 31, 2022 and 2021, 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, as well as how those segments are analyzed within the allowance for loan losses as of December 31, 2022 and 2021 (in thousands): 2022 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 210,213 $ 335 $ 9 $ 209,869 Commercial 876,569 5,675 1,856 869,038 Agricultural 313,614 5,380 1,441 307,055 Construction 80,691 - - 80,691 Consumer 86,650 4 - 86,646 Other commercial loans 63,222 102 - 63,120 Other agricultural loans 34,832 473 - 34,097 State and political subdivision loans 59,208 - - 59,208 Total 1,724,999 11,969 3,306 1,709,724 Allowance for loan losses 18,552 102 - 18,450 Net loans $ 1,706,447 $ 11,867 $ 3,306 $ 1,691,274 2021 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 2022 the Company continued its participation in the Paycheck Protection Program (“PPP”), administered directly by the U.S. Small Business Administration (the “SBA”) through the processing of forgiveness of PPP loans. During 2021, the Company originated $24.3 million of PPP loans. There were no outstanding principal balances of PPP loans as of December 31, 2022. As of December 31, 2021, the Company had outstanding principal balances of $6.8 million of PPP loans that were included in other commercial loans. As of December 31, 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 $150,000 or less. As of December 31, 2022 and 2021, net unamortized loan fees, including PPP fees, and costs of $ ,000 and $ ,000, respectively, were included in the carrying value of loans. Purchased loans acquired in connection with the FNB acquisition, the State College branch acquisition and the MidCoast acquisition were recorded at fair value on their acquisition date without a carryover of the related allowance for loan losses. Upon acquisition, the Company evaluated whether an acquired loan was within the scope of ASC 310-30, Receivables-Loans and Debt Securities Acquired with Deteriorated Credit Quality. PCI loans are loans that have evidence of credit deterioration since origination and it is probable at the date of acquisition that the Company will not collect all contractually required principal and interest payments. The fair value of PCI loans, on the acquisition date, was determined, primarily based on the fair value of the loans’ collateral. The carrying value of PCI loans was $3,306,000 and $3,802,000 at December 31, 2022 and 2021, respectively. The carrying value of the PCI loans was determined by projected discounted contractual cash flows. On the acquisition date, the preliminary estimate of the unpaid principal balance for all loans evidencing credit impairment acquired in the MidCoast acquisition was $8,005,000 and the estimated fair value of the loans was $4,869,000. Total contractually required payments on these loans, including interest, at the acquisition date was $8,801,000. However, the Company’s preliminary estimate of expected cash flows was $5,835,000 at the acquisition date. At the acquisition date, the Company established a credit risk related non-accretable discount (a discount representing amounts which are not expected to be collected from the customer nor liquidation of collateral) of $2,966,000 relating to these impaired loans, reflected in the recorded net fair value. Such amount is reflected as a non-accretable fair value adjustment to loans. The Company further estimated the timing and amount of expected cash flows in excess of the estimated fair value and established an accretable discount of $966,000 on the acquisition date relating to these impaired loans. The table below presents the components of the purchase accounting adjustments related to the purchased impaired loans acquired in the MidCoast Acquisition as of (in thousands): April 17, 2020 Contractually required principal and interest at acquisition $ 8,801 Non-accretable discount (2,966 ) Expected cash flows 5,835 Accretable discount (966 ) Estimated fair value $ 4,869 Changes in the accretable discount for PCI loans were as follows for the years ended December 31, 2022 and 2021 (in thousands): December 31, 2022 December 31, 2021 Balance at beginning of period $ 370 $ 788 Accretion (759 ) (499 ) Reclassification of non-accretable discount 1,212 81 Balance at end of period $ 823 $ 370 The following table presents additional information regarding PCI loans (in thousands): December 31, 2022 December 31, 2021 Outstanding balance $ 5,758 $ 6,159 Carrying amount 3,306 3,802 Real estate loans serviced for Freddie Mac, Fannie Mae and the FHLB, which are not included in the Consolidated Balance Sheet, totaled $187,754,000 and $197,037,000 at December 31, 2022 and 2021, respectively. Loans sold to Freddie Mac and Fannie Mae were sold without recourse and total $177,575,000 and $184,897,000 at December 31, 2022 and 2021, respectively. Additionally, the Bank acquired a portfolio of loans sold to the FHLB during the acquisition of FNB, which were sold under the Mortgage Partnership Finance Program (“MPF”). The Bank was not an active participant in the MPF program in 2022 or 2021. The MPF portfolio balance was $10,179,000 and $12,140,000 at December 31, 2022 and 2021, respectively. The FHLB maintains a first-loss position for the MPF portfolio that totals $161,000. Should the FHLB exhaust its first-loss position, recourse to the Bank’s credit enhancement would be up to the next $348,000 of losses. The Bank did not experience any losses for the MPF portfolio during 2022, 2021 or 2020. The segments of the Bank’s loan portfolio are disaggregated into classes to a level that allows management to monitor risk and performance. Residential real estate mortgages consist of 15 to 30 year first mortgages on residential real estate, while residential real estate home equities are consumer purpose installment loans or lines of credit secured by a mortgage which is often a second lien on residential real estate with terms of 15 years or less. Commercial real estate are business purpose loans secured by a mortgage on commercial real estate. Agricultural real estate are loans secured by a mortgage on real estate used in agriculture production. Construction real estate are loans secured by residential or commercial real estate used during the construction phase of residential and commercial projects. Consumer loans are typically unsecured or primarily secured by collateral other than real estate and overdraft lines of credit connected with 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 subdivisions are loans for 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, commercial and agricultural real estate loans and state and political subdivision loans which are 90 days or more past due to be impaired. Certain residential mortgages, home equity and consumer loans that are cross collateralized with commercial relationships determined to be impaired may be classified as impaired as well. These 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 allowance allocation or a charge-off to the allowance. The following table includes the recorded investment and unpaid principal balances for impaired loans by class, with the associated allowance amount as of December 31, 2022 and 2021, if applicable (in thousands): Unpaid Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance 2022 Real estate loans: Mortgages $ 395 $ 242 $ 39 $ 281 $ 4 Home Equity 71 39 15 54 - Commercial 6,655 5,314 361 5,675 57 Agricultural 6,062 5,192 188 5,380 24 Consumer 4 - 4 4 4 Other commercial loans 797 32 70 102 13 Other agricultural loans 669 473 - 473 - Total $ 14,653 $ 11,292 $ 677 $ 11,969 $ 102 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 table includes the average investment in impaired loans and the income recognized on impaired loans for 2022, 2021 and 2020 (in thousands): Interest Average Interest Income Recorded Income Recognized 2022 Investment Recognized Cash Basis Real estate loans: Mortgages $ 421 $ 12 $ - Home Equity 64 4 - Commercial 6,216 207 10 Agricultural 5,540 126 - Consumer 1 - - Other commercial loans 260 3 - Other agricultural loans 538 4 - Total $ 13,040 $ 356 $ 10 2021 Real estate loans: Mortgages $ 682 $ 16 $ - Home Equity 99 4 - Commercial 8,789 288 31 Agricultural 4,562 82 - Other commercial loans 704 2 - Other agricultural loans 1,044 3 - Total $ 15,880 $ 395 $ 31 Interest Average Interest Income Recorded Income Recognized 2020 Investment Recognized Cash Basis Real estate loans: Mortgages $ 956 $ 20 $ - Home Equity 139 6 - Commercial 10,354 358 27 Agricultural 3,918 75 - Consumer 3 - - Other commercial loans 1,671 3 - Other agricultural loans 1,237 6 - Total $ 18,278 $ 468 $ 27 Credit Quality Information For commercial real estate loans, agricultural real estate loans, construction loans, other commercial loans, other agricultural loans and state and political subdivision loans, management uses a nine point internal risk rating system to monitor the 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 are 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 December 31, 2022 and 2021 (in thousands): 2022 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 842,912 $ 28,047 $ 5,610 $ - $ - $ 876,569 Agricultural 295,443 11,960 6,211 - - 313,614 Construction 75,703 2,642 2,346 - - 80,691 Other commercial loans 59,902 2,953 337 30 - 63,222 Other agricultural loans 32,708 1,307 817 - - 34,832 State and political subdivision loans 59,208 - - - - 59,208 Total $ 1,365,876 $ 46,909 $ 15,321 $ 30 $ - $ 1,428,136 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 equities 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. The following table presents the recorded investment in those loan classes based on payment activity as of December 31, 2022 and 2021 (in thousands): 2022 Performing Non-performing PCI Total Real estate loans: Mortgages $ 161,998 $ 562 $ 9 $ 162,569 Home Equity 47,615 29 - 47,644 Consumer 86,643 7 - 86,650 Total $ 296,256 $ 598 $ 9 $ 296,863 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 Loans by Class 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 loans as of December 31, 2022 and 2021 (in thousands): 30-59 Days 60-89 Days 90 Days Total Past Total Financing 90 Days and 2022 Past Due Past Due Or Greater Due Current PCI Receivables Accruing Real estate loans: Mortgages $ 356 $ 132 $ 229 $ 717 $ 161,843 $ 9 $ 162,569 $ - Home Equity 48 9 29 86 47,558 - 47,644 - Commercial 1,065 115 1,788 2,968 871,745 1,856 876,569 - Agricultural - - 1,368 1,368 310,805 1,441 313,614 - Construction - - - - 80,691 - 80,691 - Consumer 147 - 7 154 86,496 - 86,650 7 Other commercial loans 1,660 35 32 1,727 61,495 - 63,222 - Other agricultural loans - - - - 34,832 - 34,832 - State and political subdivision loans - - - - 59,208 - 59,208 - Total $ 3,276 $ 291 $ 3,453 $ 7,020 $ 1,714,673 $ 3,306 $ 1,724,999 $ 7 Loans considered non-accrual $ 46 $ 76 $ 3,446 $ 3,568 $ 3,370 $ - $ 6,938 Loans still accruing 3,230 215 7 3,452 1,711,303 3,306 1,718,061 Total $ 3,276 $ 291 $ 3,453 $ 7,020 $ 1,714,673 $ 3,306 $ 1,724,999 2021 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 nonaccrual status upon reaching 90 days delinquency, unless the loan is well secured and in the process of collection, 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. The following table reflects the loans on nonaccrual status as of December 31, 2022 and 2021, respectively. The balances are presented by class of loan (in thousands): 2022 2021 Real estate loans: Mortgages $ 562 $ 595 Home Equity 29 - Commercial 2,778 2,945 Agricultural 3,222 3,133 Other commercial loans 62 140 Other agricultural loans 285 803 $ 6,938 $ 7,616 Interest income on loans would have increased by approximately $676,000, $573,000 and $756,000 during 2022, 2021 and 2020, respectively, if these loans had performed in accordance with their terms. Troubled Debt Restructurings (TDRs) 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 TDR. Management strives to identify borrowers in financial difficulty early and work with them to modify more affordable terms before their loan reaches nonaccrual status. These modified 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 either interest or principal, 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. Based on this evaluation management would no longer consider a loan to be a TDR when the relevant facts support such a conclusion. As of December 31, 2022, 2021 and 2020, included within the allowance for loan losses are reserves of $15,000, $26,000 and $257,000, respectively, that are associated with loans modified as TDRs. Loan modifications that are considered TDRs completed during the years ended December 31, 2022, 2021 and 2020 were as follows (dollars in thousands): Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment 2022 Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Home Equity - 1 $ - $ 8 $ - $ 8 Commercial - 4 - 2,301 - 2,301 Agricultural - 2 - 1,137 - 1,137 Total - 7 $ - $ 3,446 $ - $ 3,446 2021 Real estate loans: Commercial - 4 $ - $ 1,469 $ - $ 1,469 Agricultural - 4 - 2,090 - 2,090 Total - 8 $ - $ 3,559 $ - $ 3,559 2020 Real estate loans: Mortgages - 1 $ - $ 2 $ - $ 2 Commercial - 10 - 2,456 - 2,456 Agricultural - 2 - 494 - 494 Consumer - 1 - 3 - 3 Other commercial loans - 2 - 1,094 - 1,094 Other agricultural loans - 1 - 19 - 19 Total - 17 $ - $ 4,068 $ - $ 4,068 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 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. The following table presents the recorded investment in loans that were modified as TDRs during each 12-month period prior to the current reporting periods, which begin January 1, 2022, 2021 and 2020, respectively, and that subsequently defaulted during these reporting periods (dollars in thousands): December 31, 2022 December 31, 2021 December 31, 2020 Number of contracts Recorded investment Number of contracts Recorded investment Number of contracts Recorded investment Real estate loans: Commercial - $ - - $ - 1 $ 110 Total recidivism - $ - - $ - 1 $ 110 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 December 31, 2022 and 2021 included with other assets are $543,000 and $1,180,000, respectively, of foreclosed assets. As of December 31, 2022, included within the foreclosed assets is $241,000 of consumer residential mortgages that were foreclosed on or received via a deed in lieu transaction prior to the period end. As of December 31, 2022, the Company has initiated formal foreclosure proceedings on $185,000 of consumer residential mortgages, which have not yet been transferred into foreclosed assets. Allowance for Loan Losses The following tables roll forward the balance of the allowance for loan and lease losses for the years ended December 31, 2022, 2021 and 2020 and is segregated into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of December 31, 2022, 2021 and 2020 (in thousands): Balance at December 31, 2021 Charge-offs Recoveries Provision Balance at December 31, 2022 Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,147 $ - $ - $ (91 ) $ 1,056 $ 4 $ 1,052 Commercial 8,099 - 3 2,018 10,120 57 10,063 Agricultural 4,729 - - (140 ) 4,589 24 4,565 Construction 434 - - 367 801 - 801 Consumer 262 (37 ) 21 (111 ) 135 4 131 Other commercial loans 1,023 (435 ) 13 439 1,040 13 1,027 Other agricultural loans 558 - - (69 ) 489 - 489 State and political subdivision loans 281 - - 41 322 - 322 Unallocated 771 - - (771 ) - - - Total $ 17,304 $ (472 ) $ 37 $ 1,683 $ 18,552 $ 102 $ 18,450 Balance at December 31, 2020 Charge-offs Recoveries Provision Balance at December 31, 2021 Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,174 $ - $ - $ (27 ) $ 1,147 $ 12 $ 1,135 Commercial 6,216 (54 ) 89 1,848 8,099 61 8,038 Agricultural 4,953 - - (224 ) 4,729 14 4,715 Construction 122 - - 312 434 - 434 Consumer 321 (27 ) 21 (53 ) 262 - 262 Other commercial loans 1,226 (133 ) 43 (113 ) 1,023 34 989 Other agricultural loans 864 - - (306 ) 558 - 558 State and political subdivision loans 479 - - (198 ) 281 - 281 Unallocated 460 - - 311 771 - 771 Total $ 15,815 $ (214 ) $ 153 $ 1,550 $ 17,304 $ 121 $ 17,183 Balance at December 31, 2019 Charge-offs Recoveries Provision Balance at December 31, 2020 Individually evaluated for impairment Collectively evaluated for Real estate loans: Residential $ 1,114 $ - $ 14 $ 46 $ 1,174 $ 18 $ 1,156 Commercial 4,549 (435 ) 37 2,065 6,216 95 6,121 Agricultural 5,022 (4 ) 19 (84 ) 4,953 83 4,870 Construction 43 - - 79 122 - 122 Consumer 112 (50 ) 21 238 321 - 321 Other commercial loans 1,255 (44 ) 12 3 1,226 170 1,056 Other agricultural loans 961 - - (97 ) 864 144 720 State and political subdivision loans 536 - - (57 ) 479 - 479 Unallocated 253 - - 207 460 - 460 Total $ 13,845 $ (533 ) $ 103 $ 2,400 $ 15,815 $ 510 $ 15,305 As discussed in Footnote 1, management evaluates various qualitative factors on a quarterly basis. The following are explanations for the changes in the allowance by portfolio segments: 2022 Residential - There was a decrease in the historical loss factor for residential loans when comparing 2022 and 2021 and a slight decrease in the specific reserve for residential loans between 2022 and 2021. The qualitative factor for national, state, regional and local economic trends and business conditions was decreased for residential loan categories due to a general improvement in economic activity and decrease in unemployment as a result of the reduced impact of the Covid-19 pandemic during 2022. The increase in the provision for commercial loans was due to the organic loan growth experienced in 2022. Commercial real estate– There was a decrease in the historical loss factor and the specific reserve for commercial real estate loans from 2021 to 2022. The qualitative factor for national, state, regional and local economic trends and business conditions was decreased for commercial real estate loan categories due to a general improvement in economic activity and decrease in unemployment as a result of the reduced impact of the Covid-19 pandemic during 2022. Agricultural real estate – There was a decrease in the historical loss factor for agricultural real estate loans from 2021 to 2022. The specific reserve for agricultural real estate loans increased slightly from 2021 to 2022. The qualitative factor for national, state, regional and local economic trends and business conditions was decreased for agricultural real estate loan categories due to a general improvement in economic activity and decrease in unemployment as a result of the reduced impact of the Covid-19 pandemic during 2022. Construction - There was no change in the historical loss factor or specific reserve for construction loans from 2021 to 2022. The qualitative factor for the volume and severity of classified, adversely or graded loans was increased for construction loans during 2022 due to an increase in special mention and substandard loans. The qualitative factor for national, state, regional and local economic trends and business conditions was decreased for construction loan categories due to a general improvement in economic activity and decrease in unemployment as a result of the reduced impact of the Covid-19 pandemic during 2022. Consumer - There was a decrease in the historical loss factor for consumer loans from 2021 to 2022. There was a change in the composition of the loan portfolio with a large increase in short term student loans, which requires a lower provision. The qualitative factor for national, state, regional and local economic trends and business conditions was decreased for consumer loan categories due to a general improvement in economic activity and decrease in unemployment as a result of the reduced impact of the Covid-19 pandemic during 2022. Other commercial - There was an increase in the historical loss factor for other commercial loans when comparing 2021 and 2022. The specific reserve for other commercial loans decreased from 2021 to 2022. The qualitative factor for national, state, regional and local economic trends and business conditions was decreased for other commercial loan categories due to a general improvement in economic activity and decrease in unemployment as a result of the reduced impact of the Covid-19 pandemic during 2022. Other agricultural - There was no change in the historical loss factor or specific reserve for other agricultural loans from 2021 to 2022. The qualitative factor for national, state, regional and local economic trends and business conditions was decreased for agricultural real estate loan categories due to a general improvement in economic activity and decrease in unemployment as a result of the reduced impact of the Covid-19 pandemic during 2022. Municipal loans - There was no change in the historical loss factor or specific reserve for municipal loans from 2021 to 2022. The qualitative factor for national, state, regional and local economic trends and business conditions was decreased for municipal loan categories due to a general improvement in economic activity and decrease in unemployment as a result of the reduced impact of the Covid-19 pandemic during 2022. 2021 Residential - There was a decrease in the historical loss factor for residential loans when comparing 2020 and 2021 and a slight decrease in the specific reserve for residential loans between 2020 and 2021. The qualitative factor for the level of past due loans for residential real estate loans was decreased due to a decrease in past due loans during 2021. Commercial real estate – There was a decrease in the historical loss factor and the specific reserve for commercial real estate loans from 2020 to 2021. The qualitative factor for the volume of non-accrual loans was decreased for commercial real estate loans due to a decrease in the volume of non-accrual loans during 2021. The decrease in the qualitative factors was offset by the increase in the commercial real estate portfolio, which resulted in the provision for 2021. Agricultural real estate – There was no change in the historical loss factor for agricultural real estate loans from 2020 to 2021 The specific reserve for agricultural real estate loans decreased from 2020 to 2021. The qualitative factor for the volume and severity of classified, adversely or graded loans was decreased for agricultural real estate loans during 2021 due to a decrease in substandard loans. Construction - There was no change in the historical loss factor or specific reserve for construction loans from 2020 to 2021. The qualitative 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 during 2021 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. Consumer - There was a decrease in the historical loss factor for consumer loans from 2020 to 2021. The negative provision was due to a decrease in consumer loans. Other commercial - There was an increase in the historical loss factor for other commercial loans when comparing 2020 and 2021. The specific reserve for other commercial loans decreased from 2020 to 2021. The qualitative factors for the level of past due loans, the volume of non-accrual loans and the volume and severity of classified, adversely or graded loans were decreased for other commercial loans due to a decrease in past due loans, non-accrual loans and substandard loans during 2021. Other a

PREMISES & EQUIPMENT

PREMISES & EQUIPMENT	12 Months Ended
	Dec. 31, 2022
PREMISES & EQUIPMENT [Abstract]
PREMISES & EQUIPMENT	6. PREMISES & EQUIPMENT Premises and equipment at December 31, 2022 and 2021 are summarized as follows (in thousands): December 31, 2022 2021 Land $ 5,667 $ 5,462 Buildings 20,997 20,094 Furniture, fixtures and equipment 7,512 7,275 Construction in process 151 67 34,327 32,898 Less: accumulated depreciation 16,708 15,882 Premises and equipment, net $ 17,619 $ 17,016 Depreciation expense amounted to $877,000, $922,000 and $921,000 for 2022, 2021 and 2020, respectively.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
GOODWILL AND OTHER INTANGIBLE ASSETS [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	7. GOODWILL AND OTHER INTANGIBLE ASSETS The following table provides the gross carrying value and accumulated amortization of intangible assets as of December 31, 2022 and 2021 (in thousands): December 31, 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 $ 2,336 $ (1,362 ) $ 974 $ 2,499 $ (1,326 ) $ 1,173 Core deposit intangibles 1,943 (1,645 ) 298 1,943 (1,489 ) 454 Total amortized intangible assets $ 4,279 $ (3,007 ) $ 1,272 $ 4,442 $ (2,815 ) $ 1,627 Unamortized intangible assets: Goodwill $ 31,376 $ 31,376 (1) Excludes fully amortized intangible assets The following table provides the current year and estimated future amortization expense for the next five years of amortized intangible assets (in thousands). We based our projections of amortization expense shown below on existing asset balances at December 31, 2022. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Year ended December 31, 2022 $ 305 $ 156 $ 461 Estimate for year ended December 31, 2023 267 121 388 2024 211 86 297 2025 162 50 212 2026 121 17 138 2027 88 12 100 2028 and thereafter 125 12 137 Total 974 298 1,272

FEDERAL HOME LOAN BANK (FHLB) S

FEDERAL HOME LOAN BANK (FHLB) STOCK	12 Months Ended
	Dec. 31, 2022
FEDERAL HOME LOAN BANK (FHLB) STOCK [Abstract]
FEDERAL HOME LOAN BANK (FHLB) STOCK	8. FEDERAL HOME LOAN BANK (FHLB) STOCK As a member of the FHLB of Pittsburgh, the Bank is required to maintain a minimum investment in stock of the FHLB that varies with the level of advances outstanding with the FHLB. As of December 31, 2022 and 2021, included in other assets, the Bank held $10,627,000 and $3,292,000, respectively, of FHLB stock. The stock does not have a readily determinable fair value and as such is classified as restricted stock, carried at cost and evaluated by management. The stock’s value is determined by the ultimate recoverability of the par value rather than by recognizing temporary declines. The determination of whether the par value will ultimately be recovered is influenced by criteria such as the following: (a) A significant decline in net assets of the FHLB as compared to the capital stock amount and the length of time this situation has persisted (b) commitments by the FHLB to make payments required by law or regulation and the level of such payments in relation to the operating performance (c) the impact of legislative and regulatory changes on the customer base of the FHLB and (d) the liquidity position of the FHLB. Management evaluated the stock and concluded that the stock was not impaired for the periods presented herein. Management considered that the FHLB’s regulatory capital ratios are strong, liquidity appears adequate, new shares of FHLB stock continue to exchange hands at the $100 par value and the FHLB has repurchased shares of excess capital stock from its members and has paid a quarterly cash dividend.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2022
DEPOSITS [Abstract]
DEPOSITS	9. DEPOSITS The following table shows the breakdown of deposits as of December 31, 2022 and 2021, by deposit type (in thousands): 2022 2021 Non-interest-bearing deposits $ 396,260 $ 358,073 NOW accounts 512,502 485,292 Savings deposits 321,917 313,048 Money market deposit accounts 335,838 350,122 Certificates of deposit 277,691 329,616 Total $ 1,844,208 $ 1,836,151 Certificates of deposit of $250,000 or more amounted to $56,287,000 and $79,610,000 at December 31, 2022 and 2021, respectively. Brokered deposits totaled $16,006,000 as of December 31, 2022. There were no brokered certificates of deposits as of December 31, 2021. Following are maturities of certificates of deposit as of December 31, 2022 (in thousands): 2023 $ 153,926 2024 50,951 2025 31,692 2026 18,845 2027 16,511 Thereafter 5,766 Total certificates of deposit $ 277,691

BORROWED FUNDS AND REPURCHASE A

BORROWED FUNDS AND REPURCHASE AGREEMENTS	12 Months Ended
	Dec. 31, 2022
BORROWED FUNDS AND REPURCHASE AGREEMENTS [Abstract]
BORROWED FUNDS AND REPURCHASE AGREEMENTS	10. BORROWED FUNDS AND REPURCHASE AGREEMENTS The following table shows the breakdown of borrowed funds as of December 31, 2022 and 2021 (dollars in thousands): Securities Sold Under Bank Agreements to FHLB Federal Funds FRB Line of Notes Term Total Repurchase (a) Advances (b) Lines (c) BIC Line (d) Credit (e) Subordinated Debt (f) Payable (g) Loans (h) Borrowed Funds 2022 Balance at December 31 $ 17,776 $ 169,110 $ - $ - $ - $ 9,892 $ 7,500 $ 53,000 $ 257,278 Highest balance at any month-end 17,776 186,626 - - - 9,892 7,500 53,000 259,215 Average balance 16,246 69,571 3 49 - 9,885 7,500 46,407 149,661 Weighted average interest rate: Paid during the year 1.95 % 3.50 % 1.99 % 1.76 % 0.00 % 4.18 % 3.63 % 1.00 % 2.61 % As of year-end 4.13 % 4.45 % 0.00 % 0.00 % 0.00 % 4.18 % 3.57 % 1.00 % 3.66 % 2021 Balance at December 31 $ 16,873 $ - $ - $ - $ - $ 9,879 $ 7,500 $ 39,725 $ 73,977 Highest balance at any month-end 16,873 - - - - 9,879 7,500 66,525 100,777 Average balance 14,726 - - - - 7,036 7,500 55,360 84,622 Weighted average interest rate: Paid during the year 0.06 % 0.00 % 0.51 % 0.22 % 0.00 % 4.17 % 3.57 % 1.26 % 1.50 % As of year-end 0.08 % 0.00 % 0.00 % 0.00 % 0.00 % 4.18 % 3.57 % 1.15 % 1.56 % Remaining Contractual Maturity of the Agreements Overnight and Up to Greater than 2022 Continuous 30 Days 30 - 90 Days 90 days Total Repurchase Agreements: U.S. agency securities $ 20,371 $ - $ - $ - $ 20,371 Total carrying value of collateral pledged $ 20,371 $ - $ - $ - $ 20,371 Total liability recognized for repurchase agreements $ 17,776 2021 Repurchase Agreements: U.S. agency securities $ 17,155 $ - $ - $ - $ 17,155 Total carrying value of collateral pledged $ 17,155 $ - $ - $ - $ 17,155 Total liability recognized for repurchase agreements $ 16,873 (b) FHLB Advances consist of an “Open RepoPlus” agreement with the FHLB of Pittsburgh. FHLB “Open RepoPlus” advances are short-term borrowings that bear interest based on the FHLB discount rate or Federal Funds rate, whichever is higher. The Company has a borrowing limit of $871,227,000, inclusive of any outstanding advances and letters of credit. FHLB advances are secured by a blanket security agreement that includes the Company’s FHLB stock, as well as certain investment and mortgage-backed securities held in safekeeping at the FHLB and certain residential and commercial mortgage loans. A portion of these advances, $43.0 million, are subject to interest rate swap arrangements. See Note 17 for additional information. (c) The federal funds lines consist of unsecured lines from two third party banks at market rates. The Bank has a borrowing limit totaling $34,000,000, inclusive of any outstanding balances. No specific collateral is required to be pledged for these borrowings. (d) The Federal Reserve Bank Borrower in Custody (FRB BIC) Line consists of a borrower in custody in agreement opened in January 2010 with the Federal Reserve Bank of Philadelphia secured by municipal loans maintained in the Company’s possession. As of December 31, 2022 and 2021, the Company has a borrowing limit of $1,050,000 and $1,068,000, respectively, inclusive of any outstanding advances. The approximate carrying value of the municipal loan collateral was $1,360,000 and $1,683,000 as of December 31, 2022 and 2021, respectively. (e) The Company issued a $20.0 million revolving line of credit in December 2022 with a Pennsylvania community Bank with a maturity date of February 1, 2024, subject to an annual review by the lender, which may extend the line an additional year. The line is subject to an annual fee of $20,000. Interest on outstanding borrowings is payable at prime minus 0.50% No specific collateral is required to be pledged for these borrowings. (f) In April 2021, the Company issued $10.0 million of fixed to floating rate subordinated notes that mature on April 16, 2031, unless redeemed earlier. The notes bear interest at 4% per annum through April 16, 2026 and subsequently pay interest at the 90-day average secured overnight financing rate, determined on the determination date of the applicable interest period, plus 323 (g) In December 2003, the Company formed a special purpose entity (“Entity”) to issue $7,500,000 of floating rate obligated mandatory redeemable trust preferred securities as part of a pooled offering. The rate was determined quarterly and floated based on the 3 month LIBOR plus 2.80 percent. The Entity may redeem them, in whole or in part, at face value after December 17, 2008, and on a quarterly basis thereafter. The Company borrowed the proceeds of the issuance from the Entity in December 2003 in the form of a $7,500,000 note payable. Debt issue costs of $75,000 have been capitalized and fully amortized as of December 31, 2008. Under current accounting rules, the Company’s minority interest in the Entity was recorded at the initial investment amount and is included in the other assets section of the balance sheet. The Entity is not consolidated as part of the Company’s consolidated financial statements. The $7,500,000 note payable is subject to an interest rate swap arrangement. See Note 17 for additional information. (h) Term Loans consist of separate loans with the FHLB of Pittsburgh as follows (dollars in thousands): December 31, December 31, Interest Rate Maturity 2022 2021 Fixed: 3.86 % January 3, 2023 25,000 - 4.57 % February 14, 2023 18,000 - 2.46 % March 28, 2024 5,000 5,000 1.70 % August 20, 2024 5,000 5,000 0.26 % January 3, 2022 - 25,000 2.08 % January 6, 2022 - 4,725 Total term loans $ 53,000 $ 39,725 Following are maturities of borrowed funds as of December 31, 2022 (in thousands): 2023 $ 229,886 2024 10,000 2025 - 2026 - 2027 - Thereafter 17,392 Total borrowed funds $ 257,278

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2022
EMPLOYEE BENEFIT PLANS [Abstract]
EMPLOYEE BENEFIT PLANS	11. EMPLOYEE BENEFIT PLANS Noncontributory Defined Benefit Pension Plan The Bank sponsors a trusteed, noncontributory defined benefit pension plan covering substantially all employees and officers hired prior to January 1, 2007. The pension plan calls for benefits to be paid to eligible employees at retirement based primarily upon years of service with the Bank 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 Bank’s funding policy is to make annual contributions, if needed, based upon the funding formula developed by the pension plans’ actuary. The Bank did not make any contributions to the pension plans in 2022, 2021 or 2020. In lieu of the pension plan, employees with a hire date of January 1, 2007 or later are eligible to receive, after meeting 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 is placed in a separate account within the 401(k) plan and is subject to a vesting requirement. Contributions by the Company totaled $300,000, $290,000 and $212,0000 for 2022, 2021 and 2020, respectively. The following table sets forth the obligation and funded status of the pension plan as of December 31 (in thousands): 2022 2021 Change in benefit obligation Benefit obligation at beginning of year $ 13,123 $ 14,020 Service cost 356 380 Interest cost 275 270 Actuarial (Gain) / Loss (3,230 ) (438 ) Settlement gain (37 ) (17 ) Benefits paid (1,163 ) (1,092 ) Benefit obligation at end of year 9,324 13,123 Change in plan assets Fair value of plan assets at beginning of year 13,916 13,247 Actual return (loss) on plan assets (1,418 ) 1,761 Employer contribution - - Benefits paid (1,163 ) (1,092 ) Fair value of plan assets at end of year 11,335 13,916 Funded status $ 2,011 $ 793 Amounts not yet recognized as a component of net periodic pension cost as of December 31 (in thousands): Amounts recognized in accumulated other comprehensive loss consists of: 2022 2021 Net loss $ 1,336 $ 2,491 Prior service cost - - Total $ 1,336 $ 2,491 The accumulated benefit obligation for the defined benefit pension plan was $9,324,000 and $13,123,000 at December 31, 2022 and 2021 respectively. The components of net periodic benefit costs for the years ended December 31 are as follows (in thousands): 2022 2021 2020 Service cost $ 356 $ 380 $ 330 Interest cost 275 270 332 Return on plan assets (935 ) (895 ) (862 ) Settlement loss (gain) 144 235 302 Net amortization and deferral 96 336 233 Net periodic benefit (income) cost $ (64 ) $ 326 $ 335 The estimated net loss that will be amortized from accumulated other comprehensive loss into the net periodic benefit cost (income) in 2023 is $28,000. The weighted-average assumptions used to determine benefit obligations at December 31, 2022 and 2021 is summarized in the following table. The change in the discount rate is the primary driver of the actuarial gain that occurred in 2022 of $3,230,000. 2022 2021 Discount rate 4.75 % 2.25 % Rate of compensation increase 3.00 % 3.00 % The weighted-average assumptions used to determine net periodic benefit cost (income) for the year ended December 31, 2022, 2021 and 2020 is summarized in the following table. 2022 2021 2020 Discount rate FCCB Plan 2.25 % 2.00 % 2.75 % Expected long-term return on plan assets 7.00 % 7.00 % 7.00 % Rate of compensation increase 3.00 % 3.00 % 3.00 % The long-term rate of return on plan assets gives consideration to returns currently being earned on plan assets as well as future rates expected to be earned. The investment objective is to maximize total return consistent with the interests of the participants and beneficiaries, and prudent investment management. The allocation of the pension plan assets is determined on the basis of sound economic principles and is continually reviewed in light of changes in market conditions. Asset allocation favors equity securities, with a target allocation of 50-70%. The target allocation for debt securities is 30-50%. At December 31, 2022, the pension plan had a sufficient cash and money market position in order to re-allocate the equity portfolio for diversification purposes and reduce risk in the total portfolio. The following table sets forth by level, within the fair value hierarchy as defined in footnote 19, the Plan’s assets at fair value as of December 31, 2022 and 2021 (dollars in thousands): 2022 Level I Level II Level III Total Allocation Cash and cash equivalents $ 431 $ - $ - $ 431 3.8 % Equity Securities 5,391 - - 5,391 47.6 % Mutual Funds and ETF’s 3,322 - - 3,322 29.3 % Corporate Bonds - 2,143 - 2,143 18.9 % U.S. Agency Securities - 48 - 48 0.4 % Total $ 9,144 $ 2,191 $ - $ 11,335 100.0 % 2021 Level I Level II Level III Total Allocation Cash and cash equivalents $ 188 $ - $ - $ 188 1.4 % Equity Securities 6,291 - - 6,291 45.2 % Mutual Funds and ETF’s 5,246 - - 5,246 37.7 % Corporate Bonds - 2,191 - 2,191 15.7 % Total $ 11,725 $ 2,191 $ - $ 13,916 100.0 % Equity securities include the Company’s common stock in the amounts of $876,000 (7.7% of total plan assets) and $686,000 (4.9% of total plan assets) at December 31, 2022 and 2021, respectively. The Bank does not expect to make a contribution to its pension plan in 2023. Expected future benefit payments that the Bank estimates from its pension plan are as follows (in thousands): 2023 $ 143 2024 712 2025 1,029 2026 1,860 2027 1,186 2028 2032 4,284 Defined Contribution Plan The Company sponsors a voluntary 401(k) savings plan which eligible employees can elect to contribute up to the maximum amount allowable not to exceed the limits of IRS Code Sections 401(k). Under the plan, the Company also makes required contributions on behalf of the eligible employees. The Company’s contributions vest immediately. Contributions by the Company totaled $623,000, $563,000 and $518,000 for 2022, 2021 and 2020, respectively. Directors’ Deferred Compensation Plan The Company’s directors may elect to defer all or portions of their fees until their retirement or termination from service. Amounts deferred under the deferred compensation plan earn interest based upon the highest current rate offered to certificate of deposit customers. Amounts deferred under the deferred compensation plan are not guaranteed and represent a general liability of the Company. As of December 31, 2022 and 2021, an obligation of $580,000 and $587,000, respectively, was included in other liabilities for this plan in the Consolidated Balance Sheet. Amounts included in interest expense on the deferred amounts totaled $11,000, $6,000 and $8,000 for the years ended December 31, 2022, 2021 and 2020, respectively. 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 maybe subject to certain vesting requirements including in the case of employees, continuous employment or service with the Company. In April 2016, the Company’s stockholder authorized a total of 150,000 shares of the Company’s common stock to be made available under the Plan. As of December 31, 2022, 116,058 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 unearned restricted shares during 2022: 2022 Shares Weighted Average Market Price Outstanding, beginning of year 6,954 $ 58.51 Granted 3,333 68.69 Forfeited (362 ) 62.35 Vested (3,303 ) 58.09 Outstanding, end of year 6,622 $ 63.63 Compensation cost 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 $279,000, $318,000 and $333,000 for the years ended December 31, 2022, 2021 and 2020, respectively. The per share weighted-average grant-date fair value of restricted shares granted during 2022, 2021 and 2020 was $68.69, $60.73 and $50.89, respectively. At December 31, 2022, the total compensation cost related to nonvested awards that has not yet been recognized was $421,000, which is expected to be recognized over the next 3 years. Supplemental Executive Retirement Plan The Company maintains a non-qualified supplemental executive retirement plan (“SERP”) for certain executives to compensate those executive participants in the Company’s noncontributory defined benefit pension plan whose benefits are limited by compensation limitations under current tax law. At December 31, 2022 and 2021, an obligation of $2,706,000 and $2,509,000, respectively, for the SERP was included in other liabilities in the Consolidated Balance Sheet. Expenses related to the SERP totaled $240,000, $473,000 and $107,000 for the years ended December 31, 2022, 2021 and 2020, respectively. Benefit payments for 2022, 2021 and 2020 were $42,000, $42,000 and $32,000, respectively. Deferred Compensation Plan The Company in 2018 initiated a non-qualified executive deferred compensation plan for eligible employees designated by the Board of Directors. At December 31, 2022 and 2021, an obligation of $1,235,000 and $940,000, respectively, was included in other liabilities for the deferred compensation plan in the Consolidated Balance Sheet. Expenses related to the deferred compensation plan totaled $296,000, $309,000 and $230,000 for the years ended December 31, 2022, 2021 and 2020, respectively. There were no benefit payments in 2022, 2021 or 2020. Salary Continuation Plan The Company maintains a salary continuation plan for certain employees acquired through the acquisition of the FNB. At December 31, 2022 and 2021 an obligation of $617,000 and $646,000, respectively, was included in other liabilities for this plan in the Consolidated Balance Sheet. Expenses related to the salary continuation plan totaled $47,000, $49,000 and $51,000 for the years ended December 31, 2022, 2021 and 2020, respectively. Benefit payments related to the salary continuation plan totaled $76,000, $76,000, and $68,000 for the years ended December 31, 2022, 2021 and 2020, respectively Continuation of Life Insurance Plan The Company, as part of the acquisition of FNB, has promised a continuation of life insurance coverage to certain persons post-retirement. GAAP requires the recording of post-retirement costs and a liability equal to the present value of the cost of post-retirement insurance during the person’s term of service. The estimated present value of future benefits to be paid totaled $660,000 and $696,000 at December 31, 2022 and 2021, respectively, which is included in other liabilities in the Consolidated Balance Sheet. (Benefits)/Expenses for the plan totaled ($36,000), $9,000 and $2,600 for the years ended December 31, 2022, 2021 and 2020, respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
INCOME TAXES [Abstract]
INCOME TAXES	12. INCOME TAXES The provision for income taxes consists of the following (in thousands): Year Ended December 31, 2022 2021 2020 Currently payable $ 6,471 $ 5,510 $ 4,896 Deferred tax liability (asset) (36 ) 689 367 Provision for income taxes $ 6,435 $ 6,199 $ 5,263 The following temporary differences gave rise to the net deferred tax asset and liabilities at December 31, 2022 and 2021, respectively (in thousands): 2022 2021 Deferred tax assets: Allowance for loan losses $ 4,581 $ 4,712 Deferred compensation 559 491 Merger & acquisition costs 1 1 Allowance for losses on available-for-sale securities 9 4 Pension and other retirement obligation 146 360 Interest on non-accrual loans 974 795 Incentive plan accruals 503 536 Other real estate owned 32 16 Unrealized losses on available-for-sale securities 9,972 - Low income housing tax credits 138 137 NOL carry forward 1,134 1,226 Right of use asset 1,053 686 Accrued vacation 157 168 Other 164 159 Total $ 19,423 $ 9,291 Deferred tax liabilities: Premises and equipment $ (492 ) $ (559 ) Investment securities accretion (240 ) (90 ) Loan fees and costs (685 ) (644 ) Goodwill and core deposit intangibles (2,332 ) (2,309 ) Mortgage servicing rights (205 ) (246 ) Unrealized gains on available-for-sale securities - (81 ) Unrealized gains on equity securities (16 ) (61 ) Unrealized gains on interest rate swap (1,443 ) (401 ) Right of use asset (1,047 ) (685 ) Other (77 ) (133 ) Total (6,537 ) (5,209 ) Deferred tax (liability) asset, net $ 12,886 $ 4,082 No valuation allowance was established at December 31, 2022 and 2021, due to the Company’s ability to carryback to taxes paid in previous years and certain tax strategies, coupled with the anticipated future taxable income as evidenced by the Company’s earnings potential. The total provision for income taxes is different from that computed at the statutory rates due to the following items (dollars in thousands): Year Ended December 31, 2022 2021 2020 Provision at statutory rates on pre-tax income $ 7,450 $ 7,413 $ 6,377 Effect of tax-exempt income (835 ) (764 ) (936 ) Low income housing tax credits (141 ) (141 ) (141 ) Bank owned life insurance (179 ) (384 ) (146 ) Nondeductible interest 74 44 44 Nondeductible merger and acquisition expenses 61 - 32 Other items 5 31 33 Provision for income taxes $ 6,435 $ 6,199 $ 5,263 Statutory tax rates 21 % 21 % 21 % Effective tax rates 18.1 % 17.6 % 17.3 % The Company prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Benefits from tax positions should be recognized in the financial statements only when it is more likely than not that the tax position will be sustained upon examination by the appropriate taxing authority that would have full knowledge of all relevant information. A tax position that meets the more-likely-than-not recognition threshold is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not recognition threshold should be derecognized in the first subsequent financial reporting period in which that threshold is no longer met. There is currently no liability for uncertain tax positions and no known unrecognized tax benefits. With limited exception, the Company’s federal and state income tax returns for taxable years through 2018 have been closed for purposes of examination by the federal and state taxing authorities. Investments in Qualified Affordable Housing Projects As of December 31, 2022 and 2021, the Company was invested in seven and five partnerships, respectively, that provide affordable housing. The balance of the investments, which is included within other assets in the Consolidated Balance Sheet, was $1,304,000 and $288,000 as of December 31, 2022 and 2021, respectively. Investments purchased prior to January 1, 2015, are accounted for utilizing the effective yield method. During 2022, the Company entered into two additional partnerships that are expected to generate tax credits of $6,660,000 that will be utilized over the next thirteen years. During 2021, the Company entered into one additional partnership that is expected to generate tax credits of $2,951,000 that will be utilized over the next eleven years. Tax credits of $141,000 were recognized as a reduction of tax expense during 2022, 2021 and 2020. Included within other expenses on the Consolidated Statement of Income was $108,000 of amortization of the investments in qualified affordable housing projects for 2022, 2021 and 2020, respectively.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME	12 Months Ended
	Dec. 31, 2022
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME [Abstract]
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME	13. ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME The components of accumulated other comprehensive income (loss), net of tax, as of December 31, were as follows (in thousands): 2022 2021 Net unrealized gain on securities available for sale $ (47,487 ) $ 385 Tax effect 9,973 (81 ) Net -of-tax amount (37,514 ) 304 Unrealized loss on interest rate swap 6,873 1,910 Tax effect 1,444 401 Net -of-tax amount 5,429 1,509 Unrecognized pension costs (1,336 ) (2,491 ) Tax effect 280 523 Net -of-tax amount (1,056 ) (1,968 ) Total accumulated other comprehensive loss $ (33,141 ) $ (155 ) The following tables present the changes in accumulated other comprehensive income (loss) by component net of tax for the years ended December 31, 2022, 2021 and 2020 (in thousands): Unrealized gain (loss) on available for sale securities (a) Unrealized gain (loss) on interest rate swap (a) Defined Benefit Pension Items (a) Total Balance as of December 31, 2019 $ 2,290 $ - $ (2,919 ) $ (629 ) Other comprehensive income (loss) before reclassifications (net of tax) 4,008 4 (727 ) 3,285 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (240 ) (13 ) 184 (69 ) Net current period other comprehensive income (loss) 3,768 (9 ) (543 ) 3,216 Balance as of December 31, 2020 $ 6,058 $ (9 ) $ (3,462 ) $ 2,587 Balance as of December 31, 2020 $ 6,058 $ (9 ) $ (3,462 ) $ 2,587 Other comprehensive income (loss) before reclassifications (net of tax) (5,586 ) 1,403 1,229 (2,954 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (168 ) 115 265 212 Net current period other comprehensive income (loss) (5,754 ) 1,518 1,494 (2,742 ) Balance as of December 31, 2021 $ 304 $ 1,509 $ (1,968 ) $ (155 ) Balance as of December 31, 2021 $ 304 $ 1,509 $ (1,968 ) $ (155 ) Other comprehensive income (loss) before reclassifications (net of tax) (37,829 ) 4,034 836 (32,959 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 11 (114 ) 76 (27 ) Net current period other comprehensive income (loss) (37,818 ) 3,920 912 (32,986 ) Balance as of December 31, 2022 $ (37,514 ) $ 5,429 $ (1,056 ) $ (33,141 ) (a) Amounts in parentheses indicate debits The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive loss for the years ended December 31, 2022, 2021 and 2020 (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 December 31, 2022 2021 2020 Unrealized gains and losses on available for sale securities $ (14 ) $ 212 $ 305 Available for sale securities (losses) gains, net 3 (44 ) (65 ) Provision for income taxes $ (11 ) $ 168 $ 240 Net of tax Unrealized gain (loss) on interest rate swap $ 145 $ (147 ) $ 18 Interest expense (31 ) 32 (5 ) Provision for income taxes $ 114 $ (115 ) $ 13 Net of tax Defined benefit pension items $ (96 ) $ (336 ) $ (233 ) Other expenses 20 71 49 Provision for income taxes $ (76 ) $ (265 ) $ (184 ) Net of tax Total reclassifications $ 27 $ (212 ) $ 69 (a) Amounts in parentheses indicate debits to net income

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	14. RELATED PARTY TRANSACTIONS Certain executive officers and directors of the Company, or companies in which they have 10 percent or more beneficial ownership, were indebted to the Bank. A summary of loan activity for the years ended December 31, 2022 and 2021 with officers, directors, stockholders and associates of such persons is listed below (in thousands): Year Ended December 31, 2022 2021 Balance, beginning of year $ 11,680 $ 12,970 New loans 5,199 5,341 Repayments (7,287 ) (6,631 ) Balance, end of year $ 9,592 $ 11,680

REGULATORY MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2022
REGULATORY MATTERS [Abstract]
REGULATORY MATTERS	15. REGULATORY MATTERS Dividend Restrictions: The approval of the Federal Reserve Board (FRB) is required for the Bank to pay dividends to the Company if the total of all dividends declared in any calendar year exceeds the Bank’s net income (as defined) for that year combined with its retained net income for the preceding two Loans: The Bank is subject to regulatory restrictions which limit its ability to loan funds to the Company. At December 31, 2022, the Bank’s regulatory lending limit amounted to approximately $33,407,000. Regulatory Capital Requirements: Federal regulations require the Bank to maintain minimum amounts of capital. Specifically, the Bank is required to maintain certain minimum dollar amounts and ratios of Total, Tier I and Common Equity Tier I capital to risk-weighted assets and of Tier I capital to average total assets. In addition to the capital requirements, the Federal Deposit Insurance Corporation Improvement Act (FDICIA) established five capital categories ranging from “well capitalized” to “critically under-capitalized.” Should any institution fail to meet the requirements to be considered “adequately capitalized”, it would become subject to a series of increasingly restrictive regulatory actions. As permitted by applicable federal regulation, the Bank has opted to use the community bank leverage ratio (the “CBLR”) framework for determining its capital adequacy. Under the CBLR framework a qualifying community bank is considered well-capitalized if its leverage ratio (Tier 1 capital divided by average total consolidated assets) exceeds 9%. Following the passage of the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act in response to the COVID-19 pandemic, the federal banking regulators revised the CBLR framework as follows: (i) beginning in the second quarter of 2020, a qualifying community bank need only have a leverage ratio of at least 8%, subject to the other qualifying requirements, and (ii) if a qualifying community bank’s leverage ratio falls below 8%, then it will have two calendar quarters to maintain a leverage ratio of 7% or greater. These revisions under the CARES Act are effective April 23, 2020 and will terminate upon the earlier of the termination of the national emergency related to COVID-19 or December 31, 2020. Following such termination there is a grace period for returning to the 9% CBLR threshold. The CBLR will be set at 8% for the remainder of 2020, 8.5% for 2021, and 9% thereafter. The grace period is also adjusted to account for the graduating increase. As a result, in 2020 and 2021, a qualifying community bank utilizing the grace period must maintain a CBLR of at least 7% and 7.5%, respectively. Thereafter, a qualifying community bank utilizing the grace period must maintain a CBLR of at least 8%. If a qualifying community bank fails to maintain the applicable minimum CBLR during the grace period, or if it is unable to restore compliance with the CBLR within the grace period, then it will revert to the Basel III capital framework and the normal Prompt Corrective Action capital categories will apply. At December 31, 2021, the Bank was considered “well-capitalized” under the CBLR framework, with a leverage ratio of 8.94%. At December 31, 2022, the Bank leverage ratio under the CBLR framework was 8.77%, which is less than 9.0% requirement to be considered “well-capitalized” under the CBLR. As such, as of December 31, 2022, and going forward, the Bank reverted to the prompt corrective action framework and will no longer utilize the CBLR framework. The following table provides the Bank’s computed risk‑based capital ratios as of December 31, 2022, which reflects the Bank being well capitalized on that date (dollars in thousands): Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions 2022 Amount Ratio Amount Ratio Amount Ratio Total Capital (to Risk Weighted Assets): Company $ 238,966 12.87 % $ 148,567 8.00 % $ 185,709 10.00 % Bank $ 222,714 12.01 % $ 148,348 8.00 % $ 185,435 10.00 % Tier 1 Capital (to Risk Weighted Assets): Company $ 210,250 11.32 % $ 111,425 6.00 % $ 148,567 8.00 % Bank $ 203,998 11.00 % $ 111,261 6.00 % $ 148,348 8.00 % Common Equity Tier 1 Capital (to Risk Weighted Assets): Company $ 202,750 10.92 % $ 83,569 4.50 % $ 120,711 6.50 % Bank $ 203,998 11.00 % $ 83,446 4.50 % $ 120,533 6.50 % Tier 1 Capital (to Average Assets): Company $ 210,250 9.03 % $ 93,161 4.00 % $ 116,451 5.00 % Bank $ 203,998 8.77 % $ 93,075 4.00 % $ 116,344 5.00 %

COMMITMENTS, CONTINGENT LIABILI

COMMITMENTS, CONTINGENT LIABILITIES, RISKS AND UNCERTAINTIES	12 Months Ended
	Dec. 31, 2022
COMMITMENTS, CONTINGENT LIABILITIES, RISKS AND UNCERTAINTIES [Abstract]
COMMITMENTS, CONTINGENT LIABILITIES, RISKS AND UNCERTAINTIES	16. COMMITMENTS, CONTINGENT LIABILITIES, RISKS AND UNCERTAINTIES The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. These instruments involve, to varying degrees, elements of credit and interest rate or liquidity risk in excess of the amount recognized in the consolidated balance sheet. Credit Extension Commitments The Company’s exposure to credit loss from nonperformance by the other party to the financial instruments for commitments to extend credit and standby letters of credit is represented by the contractual amount of these instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. Financial instruments, whose contract amounts represent credit risk at December 31, 2022 and 2021, are as follows (in thousands): 2022 2021 Commitments to extend credit $ 437,449 $ 275,998 Standby letters of credit 15,972 17,083 $ 453,421 $ 293,081 Commitments to extend credit are legally binding agreements to lend to customers. Commitments generally have fixed expiration dates or other termination clauses and may require payment of fees. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future liquidity requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained if deemed necessary by the Company on extension of credit is based on management’s credit assessment of the counter party. Standby letters of credit are conditional commitments issued by the Company to guarantee a financial agreement between a customer and a third party. Performance letters of credit represent conditional commitments issued by the Bank to guarantee the performance of a customer to a third party. These instruments are issued primarily to support bid or performance related contracts. The coverage period for these instruments is typically a one-year period with an annual renewal option subject to prior approval by management. Fees earned from the issuance of these letters are recognized during the coverage period. For secured letters of credit, the collateral is typically Bank deposit instruments or customer business assets. The Company also offers limited overdraft protection as a non-contractual courtesy which is available to demand deposit accounts in good standing for business, personal or household use. The non-contractual amount of financial instruments with off-balance sheet risk at December 31, 2022 was $12,232,000. The Company reserves the right to discontinue this service without prior notice. Legal and Regulatory Proceedings In the ordinary course of business, the Company is subject to legal proceedings, including claims, litigation, investigations and administrative proceedings, all of which are considered incidental to the normal conduct of business. Litigation may relate to lending, deposit and other customer relationships, vendor and contractual issues, employee matters, intellectual property matters, personal injuries and torts, regulatory and legal compliance, and other matters. The Company believes it has substantial defenses to the claims asserted against it in its currently outstanding legal proceedings and, with respect to such legal proceedings, intends to defend itself vigorously. The Company assesses its liabilities and contingencies in connection with outstanding legal proceedings utilizing the latest information available. Where it is probable that the Company will incur a loss and the amount of the loss can be reasonably estimated, the Company records a liability in its consolidated financial statements. These legal reserves may be increased or decreased to reflect any relevant developments. Where a loss is not probable or the amount of a probable loss is not reasonably estimable, the Company does not accrue legal reserves. Additionally, for those matters where a loss is reasonably possible and the amount of loss is reasonably estimable, the Company estimates the amount of losses that it could incur beyond the accrued legal reserves. Under U.S. GAAP, an event is “reasonably possible” if “the chance of the future event or events occurring is more than remote but less than likely” and an event is “remote” if “the chance of the future event or events occurring is slight.” While the outcome of legal proceedings and the timing of the ultimate resolution are inherently difficult to predict, based on information currently available, advice of counsel and available insurance coverage, the Company believes that it has established adequate legal reserves. Further, based upon available information, the Company is of the opinion that these legal proceedings, individually or in the aggregate, will not have a material adverse effect on the Company’s financial condition or results of operations. However, in the event of unexpected future developments, it is reasonably possible that an adverse outcome in any of the matters discussed above could be material to the Company’s business, consolidated financial position, results of operations or cash flows for any particular reporting period of occurrence.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2022
DERIVATIVE FINANCIAL INSTRUMENTS [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	17. DERIVATIVE FINANCIAL INSTRUMENTS The Company is exposed to certain risks arising from both its business operations and economic conditions. The Company principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Company manages economic risks, including interest rate, liquidity, and credit risk, primarily by managing the amount, sources, and duration of its assets and liabilities and through the use of derivative financial instruments. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates. The Company’s derivative financial instruments are used to manage differences in the amount, timing, and duration of the Company’s known or expected cash receipts and its known or expected cash payments principally related to certain variable rate borrowings. Cash Flow Hedges of Interest Rate Risk The Company’s objectives in using interest rate derivatives are to add stability to interest income and expense and to manage its exposure to interest rate movements. To accomplish this objective, the Company has entered into interest rate swaps as part of its interest rate risk management strategy. These interest rate swaps are designated as cash flow hedges and involve the receipt of variable rate amounts from a counterparty in exchange for the Company making fixed interest payments. As of December 31, 2022 and 2021, the Company had six interest rate swaps with a notional of $50.5 million associated with the Company’s cash outflows associated with various floating-rate amounts. For derivatives designated as cash flow hedges, the effective portion of changes in the fair value of the derivative is initially reported in other comprehensive income (outside of earnings), net of tax, and subsequently reclassified to earnings when the hedged transaction affects earnings, and the ineffective portion of changes in the fair value of the derivative is recognized directly in earnings. The Company assesses the effectiveness of each hedging relationship by comparing the changes in cash flows of the derivative hedging instrument with the changes in cash flows of the designated hedged transactions. The Company did not recognize any hedge ineffectiveness in earnings during the periods ended December 31, 2022 and 2021. Amounts reported in accumulated other comprehensive income related to derivatives will be reclassified to interest expense as interest payments are made on the Company’s variable-rate liabilities. During the twelve months ending December 31, 2023, the Company estimates that no amount will be reclassified as an increase in interest expense. Customer Swaps The Company also enters into derivative contracts, which consist of interest rate swaps, to facilitate the needs of customers desiring to manage interest rate risk. These swaps are not designated as accounting hedges under ASC 815, Derivatives and Hedging. In order to economically hedge the interest rate risk associated with offering this product, the Company simultaneously enters into derivative contracts with third parties to offset the customer contracts, such that the Company minimizes its net risk exposure resulting from such transactions. The derivative contracts are structured such that the notional amounts decrease over time to generally match the expected amortization of the underlying loans. These derivatives are not speculative and arise from a service provided to customers. The Company utilizes a loan hedging program to accommodate clients preferring a fixed rate loan. The loan documents include an addendum with a zero premium collar. The zero premium collar is a cap and floor at the same interest rate, resulting in a fixed rate to the borrower. To hedge this embedded option, the Company enters into a dealer facing trade exactly mirroring the terms of the loan addendum. At December 31, 2022, the Company had interest rate swaps related to this program with an aggregate notional amount of $71.8 million. Counterparty Credit Risk As a result of its derivative contracts, the Company is exposed to credit risk. Specifically, approved counterparties and exposure limits are defined. On at least an annual basis, the customer derivative contracts and related counterparties are evaluated for credit risk with an adjustment made to the contracts fair value. In accordance with the interest rate agreements with derivative dealers, the Company may be required to post margin to these counterparties. At December 31, 2022, the Company has required collateral with certain of its derivative counterparties in the amount of $13.9 million and was not holding collateral of any derivative counterparties. The following table reflects the estimated fair value positions of derivative contracts as of December 31, 2022 and 2021: Derivatives designated as hedging instruments under ASC 815 (in thousands): Fair Value December 31, Third party interest rate swaps Balance Sheet Location Notional Amount Interest rate Paid Interest rate Received 2022 2021 Maturing in 2025 other assets/(other liabilities) $ 15,000 Fixed - 0.57% 3-Month Libor $ 1,269 $ 291 Maturing in 2027 other assets/(other liabilities) 10,000 Fixed - 0.65% 3-Month Libor 1,324 361 Maturing in 2027 other assets/(other liabilities) 7,500 Fixed - 3.57% 3-Month Libor + 280 995 239 Maturing in 2027 other assets/(other liabilities) 6,000 Fixed - 0.61% 3-Month Libor 822 244 Maturing in 2029 other assets/(other liabilities) 6,000 Fixed - 0.72% 3-Month Libor 1,065 329 Maturing in 2032 other assets/(other liabilities) 6,000 Fixed - 0.82% 3-Month Libor 1,398 446 $ 50,500 $ 6,873 $ 1,910 Derivatives not designated as hedging instruments under ASC 815 (in thousands): December 31, 2022 December 31, 2021 Interest Rate Products Balance Sheet Location Notional Amount Fair Value Notional Amount Fair Value Zero Premium Collar other assets/(other liabilities) $ 71,776 $ (9,726 ) $ 67,375 $ (1,817 ) Zero Premium Collar other assets/(other liabilities) $ - $ - $ 19,938 $ 284 Dealer Offset to Zero Premium Collar other assets/(other liabilities) $ 71,776 $ 9,726 $ 67,375 $ 1,817 Dealer Offset to Zero Premium Collar other assets/(other liabilities) $ - $ - $ 19,938 $ (284 ) The following table presents the effect of the Company’s cash flow hedge accounting on Accumulated Other Comprehensive Income for the years ended December 31, 2022 and 2021 (in thousands): The Effect of Fair Value and Cash Flow Hedge Accounting on Accumulated Other Comprehensive Income Amount of (Loss) Gain Recognized in OCI on Derivatives Location of Gain Reclassified from Accumulated OCI Amount of (loss) gain reclassified from Accumulated OCI into income Year Ended December 31, Year Ended December 31, Derivatives in Hedging relationships 2022 2021 2022 2021 Interest rate Products $ 4,963 $ 1,920 Interest Expense $ 145 $ (147 )

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
LEASES [Abstract]
LEASES	18. LEASES A lease is defined as a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. On January 1, 2019, the Company adopted ASU No. 2016-02 “Leases” (Topic 842) Lessee Accounting Substantially all of the leases in which the Company is the lessee are comprised of real estate property for branches with terms extending through 2037. All of the Company’s leases are classified as operating leases, and therefore, were previously not recognized on the Company’s Consolidated Balance Sheet. With the adoption of Topic 842, operating lease agreements are required to be recognized on the consolidated statements of condition as right-of-use (“ROU”) assets and corresponding lease liabilities. The following table represents the Consolidated Balance Sheet classification of the Company’s ROU assets and lease liabilities (in thousands). The Company elected not to include short-term leases (i.e., leases with initial terms of twelve months or less), on the Consolidated Balance Sheet. Balance at December 31, Lease Type 2022 2021 Affected line item on the Consolidated Balance Sheet Right of Use Assets Operating $ 4,987 $ 3,264 Other Assets Lease Liabilities: Operating $ 5,016 $ 3,266 Other Liabilities The calculated amount of the ROU assets and lease liabilities in the table above are impacted by the length of the lease term and the discount rate used to present value the minimum lease payments. The Company’s lease agreements often include one or more options to renew at the Company’s discretion. If at lease inception, the Company considers the exercising of a renewal option to be reasonably certain, the Company will include the extended term in the calculation of the ROU asset and lease liability. Regarding the discount rate, Topic 842 requires the use of the rate implicit in the lease whenever this rate is readily determinable. As this rate is rarely determinable, the Company utilizes its incremental borrowing rate at lease inception, on a collateralized basis, over a similar term. For operating leases existing prior to January 1, 2019, the rate for the remaining lease term as of January 1, 2019 was used. The following table displays the weighted average remaining lease term and the weighted average discount rate for the Company’s operating leases outstanding as of December 31, 2022: Operating Weighted average term (years) 8.92 Weighted average discount rate 3.06 % The following table represents lease costs and other lease information for the years ended December 31, 2022, 2021, and 2020, respectively (in thousands). As the Company elected not to separate lease and non-lease components and instead to account for them as a single lease component, the variable lease cost primarily represents variable payments such as common area maintenance and utilities. December 31, Lease Cost 2022 2021 2020 Operating lease cost $ 728 $ 676 $ 571 Variable lease cost 64 63 50 Total lease cost $ 792 $ 739 $ 621 Future minimum payments for operating leases with initial or remaining terms of one year or more as of December 31, 2022 along with a reconciliation to the discounted amount recorded on the December 31, 2022 Consolidated Balance Sheet (in thousands): Undiscounted cash flows due within Operating 2023 847 2024 760 2025 706 2026 642 2027 635 2028 2,354 Total undiscounted cash flows 5,944 Impact of present value discount (928 ) Amount reported on balance sheet $ 5,016

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2022
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	19. FAIR VALUE OF FINANCIAL INSTRUMENTS The Company 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 reported on the consolidated balance sheet at their fair value on a recurring basis as of December 31, 2022 and 2021 (in thousands) by level within the fair value hierarchy. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. 2022 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 2,208 $ - $ - $ 2,208 Available for sale securities: U.S. Agency securities - 70,677 - 70,677 U.S. Treasuries securities 148,570 - - 148,570 Obligations of state and political subdivisions - 110,300 - 110,300 Corporate obligations - 9,383 - 9,383 Mortgage-backed securities in government sponsored entities - 100,576 - 100,576 Other Assets Derivative instruments - 16,599 - 16,599 Liabilities Derivative instruments - (9,726 ) - (9,726 ) 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 ) Financial Instruments, Non-Financial Assets and Non-Financial Liabilities Recorded at Fair Value on a Nonrecurring Basis The Company may be required, from time to time, to measure certain financial assets, financial liabilities, non-financial assets and non-financial liabilities at fair value on a nonrecurring basis in accordance with U.S. generally accepted accounting principles. These include assets that are measured at the lower of cost or market value that were recognized at fair value below cost at the end of the period. Certain non-financial assets measured at fair value on a non-recurring basis include foreclosed assets (upon initial recognition or subsequent impairment), non-financial assets and non-financial liabilities measured at fair value in the second step of a goodwill impairment test, and intangible assets and other non-financial long-lived assets measured at fair value for impairment assessment. Non-financial assets measured at fair value on a non-recurring basis during 2022 and 2021 include certain foreclosed assets which, upon initial recognition, were remeasured and reported at fair value through a charge-off to the allowance for possible loan losses and certain foreclosed assets which, subsequent to their initial recognition, were remeasured at fair value through a write-down included in other non-interest expense. Assets measured at fair value on a nonrecurring basis as of December 31, 2022 and 2021 (in thousands) are included in the table below: 2022 Level I Level II Level III Total Impaired Loans $ - $ - $ 496 $ 496 Other real estate owned - - 297 297 2021 Level I Level II Level III Total Impaired Loans $ - $ - $ 459 $ 459 Other real estate owned - - 552 552 • Impaired Loans - • Other Real Estate Owned – 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). 2022 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans 496 Appraised Collateral Values Discount for time since appraisal 0-100% 25.16% Selling costs 8%-10% 8.41% Holding period 6 - 12 months 11.51 months Other real estate owned 297 Appraised Collateral Values Discount for time since appraisal 20-84% 39.84% 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): December 31, 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 725 725 - - 725 Net loans 1,706,447 1,662,514 - - 1,662,514 Financial liabilities: Deposits 1,844,208 1,832,037 1,566,517 - 265,520 Borrowed funds 257,278 246,288 - - 246,288 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 Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Company’s financial instruments, fair value estimates are based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions can significantly affect the estimates. Estimated fair values have been determined by the Company using historical data, as generally provided in the Company’s regulatory reports, and an estimation methodology suitable for each category of financial instruments. The carrying amounts for cash and cash equivalents, bank owned life insurance, regulatory stock, accrued interest receivable and payable approximate fair value and are considered Level I measurements.

CONDENSED FINANCIAL INFORMATION

CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY	12 Months Ended
	Dec. 31, 2022
CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY [Abstract]
CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY	20. CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY The following is condensed financial information for Citizens Financial Services, Inc.: CITIZENS FINANCIAL SERVICES, INC. CONDENSED BALANCE SHEET December 31, (in thousands) 2022 2021 Assets: Cash $ 13,490 $ 15,046 Investments 2,116 2,150 Investment in subsidiary: First Citizens Community Bank 200,610 212,057 Other assets 2,291 1,297 Total assets $ 218,507 $ 230,550 Liabilities: Other liabilities $ 968 $ 679 Borrowed funds 17,392 17,379 Total liabilities 18,360 18,058 Stockholders’ equity 200,147 212,492 Total liabilities and stockholders’ equity $ 218,507 $ 230,550 CITIZENS FINANCIAL SERVICES, INC. CONDENSED STATEMENT OF INCOME Year Ended December 31, (in thousands) 2022 2021 2020 Dividends from: Bank subsidiary $ 8,331 $ 8,994 $ 16,171 Equity securities 114 104 45 Interest income 6 - - Total income 8,451 9,098 16,216 Realized securities gains (losses) (219 ) 284 (23 ) Expenses 1,307 1,008 775 Income before equity in undistributed earnings of subsidiary 6,925 8,374 15,418 Equity in undistributed earnings - First Citizens Community Bank 22,135 20,744 9,685 Net income $ 29,060 $ 29,118 $ 25,103 Comprehensive (loss) income $ (3,926 ) $ 26,376 $ 28,319 CITIZENS FINANCIAL SERVICES, INC. STATEMENT OF CASH FLOWS Year Ended December 31, (in thousands) 2022 2021 2020 Cash flows from operating activities: Net income $ 29,060 $ 29,118 $ 25,103 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed earnings of subsidiaries (22,135 ) (20,744 ) (9,685 ) Investment securities losses (gains), net 219 (284 ) 23 Other, net 240 543 14 Net cash provided by operating activities 7,384 8,633 15,455 Cash flows from investing activities: Purchases of equity securities (218 ) - (1,339 ) Proceeds from the sale of equity securities 33 - 168 Acquisition of Midcoast - - (7,614 ) Net cash used in investing activities (185 ) - (8,785 ) Cash flows from financing activities: Cash dividends paid (7,588 ) (7,383 ) (6,539 ) Issuance of subordinated debt - 9,869 - Purchase of treasury stock (1,279 ) (1,374 ) (2,122 ) Sale of treasury stock to employee stock purchase plan 112 - 126 Net cash (used in) provided by financing activities (8,755 ) 1,112 (8,535 ) Net (decrease) increase in cash (1,556 ) 9,745 (1,865 ) Cash at beginning of year 15,046 5,301 7,166 Cash at end of year $ 13,490 $ 15,046 $ 5,301

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Basis of Presentation	Basis of Presentation The financial statements are consolidated to include the accounts of the Company, and its subsidiary CZFS, and its st
Use of Estimates	Use of Estimates In preparing the financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses for the period. Actual results could differ significantly from those estimates. Material estimates that are particularly susceptible to significant change relate to determination of the allowance for loan losses, goodwill, derivatives, pension
Operating Segments	Operating Segments An operating segment is defined as a component of an enterprise that engages in business activities that generates revenue and incurs expense, and the operating results of which are reviewed by the chief operating decision maker in the determination of resource allocation and performance. While the Company’s chief decision makers monitor the revenue streams of the various Company’s products, services and regions, operations are managed and financial performance is evaluated on a Company-wide basis. Consistent with our internal reporting, the Company’s business activities are reported as one segment, which is community banking.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include cash on hand, deposits in banks and interest-earning deposits. Interest-earning deposits with original maturities of 90 days or less are considered cash equivalents. Interest bearing time deposits with other banks are not included with cash and cash equivalents as the original maturities were greater than 90 days.
Investment Securities	Investment Securities Investment securities at the time of purchase are classified as one of the three following types: Held-to-Maturity Securities Trading Securities Available-for-Sale Securities This category included debt securities not classified as held-to-maturity or trading securities that will be held for indefinite periods of time. These securities may be sold in response to changes in market interest or prepayment rates, needs for liquidity and changes in the availability of and yield of alternative investments. Such securities are reported at fair value, with unrealized holding gains and losses excluded from earnings and reported as a separate component of stockholders’ equity, net of the estimated income tax effect The amortized cost of investment in debt securities is adjusted for amortization of premiums and accretion of discounts, computed by a method that results in a level yield. Gains and losses on the sale of investment securities are computed on the basis of specific identification of the adjusted cost of each security. Debt securities are periodically reviewed for other-than-temporary impairment. Management considers whether the present value of future 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 market 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 fair value of investments, except certain state and municipal securities, is based on bid prices published in financial newspapers or bid quotations received from securities dealers. The fair value of certain state and municipal securities is not readily available through market sources other than dealer quotations, so fair value is based on quoted market prices of similar instruments, adjusted for differences between the quoted instruments and the instruments being valued. Equity Securities This category includes common stocks of public companies. Such securities are reported at fair value with unrealized holding gains and losses included in earnings Restricted Stock
Loans Held for Sale	Loans Held for Sale Certain newly originated fixed-rate residential mortgage loans are classified as held for sale, because it is management’s intent to sell these residential mortgage loans. The residential mortgage loans held for sale are carried at the lower of aggregate cost or fair value.
Loans	Loans Interest on all loans is recognized on the accrual basis based upon the principal amount outstanding. The accrual of interest income on loans is discontinued when, in the opinion of management, doubt exists as to the ability to collect such interest. Payments received on non-accrual loans are applied to the outstanding principal balance or recorded as interest income, depending upon our assessment of our ultimate ability to collect principal and interest. Loans are returned to the accrual status when factors indicating doubtful collectability cease to exist. The Company recognizes nonrefundable loan origination fees, SBA fees and certain direct loan origination costs over the life of the related loan as an adjustment of loan yield using the interest method.
Allowance for Loan Losses	Allowance for Loan Losses The allowance for loan losses represents the amount which management estimates is adequate to provide for probable losses inherent in the Company’s loan portfolio. The allowance method is used in providing for loan losses. Accordingly, all loan losses are charged to the allowance and all recoveries are credited to it. The allowance for loan losses is established through a provision for loan losses which is charged to operations. The provision is based upon management’s periodic evaluation of individual loans, the overall risk characteristics of the various portfolio segments, past experience with losses, the impact of economic conditions on borrowers, and other relevant factors. The estimates used in determining the adequacy of the allowance for loan losses are particularly susceptible to significant change in the near term. Impaired loans are other commercial, other agricultural, municipal, agricultural real estate, commercial real estate loans and certain residential mortgages cross collateralized with commercial relationships for which it is probable that the Company will not be able to collect all amounts due according to the contractual terms of the loan agreement. The Company individually evaluates such loans for impairment and does not aggregate loans by major risk classifications. The definition of “impaired loans” is not the same as the definition of “non-accrual loans,” although the two categories overlap. The Company may choose to place a loan on non-accrual status due to payment delinquency or uncertain collectability, while not classifying the loan as impaired if the loan is not a commercial, agricultural, municipal or commercial real estate loan. Factors considered by management in determining impairment include payment status and collateral value. The amount of impairment for these types of impaired loans is determined by the difference between the present value of the expected cash flows related to the loan, using the original interest rate, and its recorded value; or, as a practical expedient in the case of a collateral dependent loan, the difference between the fair value of the collateral and the recorded amount of the loans. Mortgage loans on one to four family properties and all consumer loans are large groups of smaller balance homogeneous loans and are measured for impairment collectively. Loans that experience insignificant payment delays, which is defined as 90 days or less, generally are not classified as impaired. Management determines the significance of payment delays on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the borrower’s prior payment record, and the amount of shortfall in relation to the principal and interest owed. The Company allocates the allowance based on the factors described below, which conform to the Company’s loan classification policy. In reviewing risk within the loan portfolio, management has determined there to be several different risk categories within the loan portfolio. The allowance for loan losses consists of amounts applicable to: (i) residential real estate loans; (ii) commercial real estate (iii) agricultural real estate loans; (iv) construction; (v) consumer loans; (vi) other commercial loans (vii) other agricultural loans and (viii) 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 for each risk category 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, impaired/classified loans • Change in volume and severity of past due loans • Volume 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 Bank’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 / CPI • 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 • Any change in the level of board oversight The Company analyzes its loan portfolio each quarter to determine the appropriateness of its allowance for loan losses.
Loan Charge-off Policies	Loan Charge-off Policies Consumer loans are generally fully or partially charged down to the fair value of collateral securing the asset when the loan is 180 days past due for open-end loans or 120 days past due for closed-end loans unless the loan is well secured and in the process of collection. All other loans are generally charged down to the net realizable value when the loan is 90 days past due.
Troubled Debt Restructurings	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 modify more affordable terms before their loan reaches nonaccrual status. These modified 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 either interest or principal, management measures any impairment on the restructuring as noted above for impaired loans. In addition to the allowance for the pooled portfolios, management has developed a separate allowance for loans that are identified as impaired through a TDR. TDRs are excluded from pooled loss forecasts and a separate reserve is provided under the accounting guidance for loan impairment.
Purchased Credit Impaired Loans	Purchased Credit Impaired Loans The Company purchased loans in connection with its acquisitions of FNB in 2015, the State College branch in 2017 and MidCoast in 2020, some Such PCI loans are accounted for individually, and the Company estimates the amount and timing of expected cash flows for each loan. The expected cash flows in excess of the amount paid is recorded as interest income over the remaining life of the loan (accretable yield). The excess of the loan’s contractual principal and interest over expected cash flows is not amortized over the remaining life of the loan (nonaccretable difference). For loans purchased that did not show evidence of credit deterioration, the difference between the fair value of the loan at the acquisition date and the loan’s face value is being amortized as a yield adjustment over the estimated remaining life of the loan using the effective interest method.
Foreclosed Assets Held For Sale	Foreclosed Assets Held For Sale Foreclosed assets acquired in settlement of loans are carried at fair value, less estimated costs to sell. Prior to foreclosure, as the value of the underlying loan is written down to fair market value of the real estate or other assets to be acquired by a charge to the allowance for loan losses, if necessary. Any subsequent write-downs are charged against operating expenses. Operating expenses of such properties, net of related income and losses on disposition, are included in other expenses and gains and losses are included in other non-interest income or other non-interest expense.
Premises and Equipment	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost, less accumulated depreciation. Depreciation expense is computed on straight line and accelerated methods over the estimated useful lives of the assets, which range from 3 to 15 years for furniture, fixtures and equipment and 5 to 40 years for building premises. Repair and maintenance expenditures which extend the useful life of an asset are capitalized and other repair expenditures are expensed as incurred. When premises or equipment are retired or sold, the remaining cost and accumulated depreciation are removed from the accounts and any gain or loss is credited to income or charged to expense, respectively. The Company has operating leases for several branch locations. Generally, the underlying lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company may also lease certain office equipment under operating leases. Many of our leases include both lease (e.g., minimum rent payments) and non-lease components (e.g., common-area or other maintenance costs). The Company accounts for each component separately based on the standalone price of each component. In addition, there are several operating leases with lease terms of less than one year and therefore, we have elected the practical expedient to exclude these short-term leases from our right of use (ROU) assets and lease liabilities. Most leases include one or more options to renew. The exercise of lease renewal options is typically at the sole discretion of management and is based on whether the extension options are reasonably certain to be exercised after giving proper consideration to all facts and circumstances of the lease. If management determines that the Company is reasonably certain to exercise the extension option(s), the additional term is included in the calculation of the lease liability. As most of our leases do not provide an implicit rate, we use the fully collateralized FHLB borrowing rate, commensurate with the lease terms based on the information available at the lease commencement date in determining the present value of the lease payments
Intangible Assets	Intangible Assets Intangible assets, other than goodwill, include core deposit intangibles and mortgage servicing rights (MSRs). Core deposit intangibles are a measure of the value of consumer demand and savings deposits acquired in business combinations accounted for as purchases MSRs arise from the Company originating certain loans for the express purpose of selling such loans in the secondary market. The Company maintains all servicing rights for these loans. The loans held for sale are carried at lower of cost or market. Originated MSRs are recorded by allocating total costs incurred between the loan and servicing rights based on their relative fair values. MSRs are amortized in proportion to the estimated servicing income over the estimated life of the servicing portfolio and measured annually for impairment. The recoverability of the carrying value of intangible assets is evaluated on an ongoing basis, and permanent declines in value, if any, are charged to expense.
Goodwill	Goodwill The Company utilizes a two-step process for testing the impairment of goodwill on at least an annual basis. This approach could cause more volatility in the Company’s reported net income because impairment losses, if any, could occur irregularly and in varying amounts. The Company may also perform a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. Based on the fair value of the reporting unit, no impairment of goodwill was recognized in 2022, 2021 or 2020.
Bank Owned Life Insurance	Bank Owned Life Insurance The Company has purchased life insurance policies on certain employees. Any death benefits received from a policy while the insured person is an active employee of the Bank will be split with the beneficiary of the policy. Under these agreements, the Bank receives the cash surrender value of the policy the benefit in excess of the cash surrender value and the remaining amount of the payout will be given to the beneficiary named by the insured person in the policy. The Company is the sole beneficiary of any death benefits received from non-active insured persons. Additionally, as a result of the MidCoast acquisition, the Company acquired life insurance policies on former MidCoast employees. The Company is owner and sole beneficiary of these policies. The Company acquired life insurance policies on former FNB employees and directors, as part of the acquisition of FNB. The policies obtained as part of the acquisition provide a fixed dollar benefit to the former employee or director beneficiaries, whether or not the insured person is affiliated with the Company at the time of his or her death. Bank owned life insurance is recorded at its cash surrender value, or the amount that can be realized. Increases in the cash surrender value are recognized as other non-interest income
Income Taxes	Income Taxes The Company and the Bank file a consolidated federal income tax return. Deferred tax assets and liabilities are computed based on the difference between the financial statement basis and income tax basis of assets and liabilities using the enacted marginal tax rates. Deferred income tax expenses or benefits are based on the changes in the net deferred tax asset or liability from period to period.
Derivatives	Derivatives Derivative financial instruments are recognized as assets or liabilities at fair value. The Company has interest rate swap agreements which are used as part of its asset liability management to help manage interest rate risk. The Company does not use derivatives for trading purposes. At the inception of a derivative contract, the Company designates the derivative as one of types based on the purpose of the contract and belief as to its effectiveness as a hedge. These three types are (1) a hedge of the fair value of a recognized asset or liability or of an unrecognized firm commitment (“fair value hedge”), (2) a hedge of a forecasted transaction or the variability of cash flows to be received or paid related to a recognized asset or liability (“cash flow hedge”), or (3) an instrument with no hedging designation (“stand-alone derivative”). For a fair value hedge, the gain or loss on the derivative, as well as the offsetting loss or gain on the hedged item, are recognized in current earnings as fair values change. For a cash flow hedge, the gain or loss on the derivative is reported in other comprehensive income and is reclassified into earnings in the same periods during which the hedged transaction affects earnings. For both types of hedges, changes in the fair value of derivatives that are not highly effective in hedging the changes in fair value or expected cash flows of the hedged item are recognized immediately in current earnings. Changes in the fair value of derivatives that do not qualify for hedge accounting are reported currently in earnings, as non-interest income. Net cash settlements on derivatives that qualify for hedge accounting are recorded in interest income or interest expense, based on the item being hedged. Net cash settlements on derivatives that do not qualify for hedge accounting are reported in non-interest income. Cash flows on hedges are classified in the cash flow statement the same as the cash flows of the items being hedged. The Company formally documents the relationship between derivatives and hedged items, as well as the risk-management objective and the strategy for undertaking hedge transactions, at the inception of the hedging relationship. This documentation includes linking fair value or cash flow hedges to specific assets and liabilities on the balance sheet or to specific firm commitments or forecasted transactions. The Company also formally assesses, both at the hedge’s inception and on an ongoing basis, whether the derivative instruments that are used are highly effective in offsetting changes in fair values or cash flows of the hedged items. The Company discontinues hedge accounting when it determines that the derivative is no longer effective in offsetting changes in the fair value or cash flows of the hedged item, the derivative is settled or terminates, a hedged forecasted transaction is no longer probable, a hedged firm commitment is no longer firm, or treatment of the derivative as a hedge is no longer appropriate or intended. When hedge accounting is discontinued, subsequent changes in fair value of the derivative are recorded as non-interest income. When a fair value hedge is discontinued, the hedged asset or liability is no longer adjusted for changes in fair value and the existing basis adjustment is amortized or accreted over the remaining life of the asset or liability. When a cash flow hedge is discontinued but the hedged cash flows or forecasted transactions are still expected to occur, gains or losses that were accumulated in other comprehensive income are amortized into earnings over the same periods which the hedged transactions will affect earnings.
Employee Benefit Plans	Employee Benefit Plans The Company has noncontributory defined benefit pension plan covering employees hired before January 1, 2007. It is the Company’s policy to fund pension costs on a current basis to the extent deductible under existing tax regulations. Such contributions are intended to provide not only for benefits attributed to service to date, but also for those expected to be earned in the future. The Company has a defined contribution, 401(k) plan covering eligible employees. The employee may also contribute to the plan on a voluntary basis, up to a maximum percentage allowable not to exceed the limits of Code Sections 401(k). Under the plan, the Company also makes contributions on behalf of eligible employees, which vest immediately. For employees hired after January 1, 2007, in lieu of the pension plan, an additional annual discretionary 401(k) plan contribution is made and is equal to a percentage of an employee’s base compensation. The Company also has a profit-sharing plan for employees which provide tax-deferred salary savings to plan participants. The Company has a deferred compensation plan for directors who have elected to defer all or portions of their fees until their retirement or termination from service. The Company has a restricted stock plan which covers eligible employees and non-employee corporate directors. Under the plan, awards are granted based upon performance related requirements and are subject to certain vesting criteria. Compensation cost related to restricted stock is recognized based on the market price of the stock at the grant date over the vesting period. The Company has an employee stock purchase plan that allows employees to withhold money from their paychecks, which is then utilized to purchase shares of the Company’s stock on either the open market or through treasury stock, if shares are unavailable on the open market. The Company maintains a non-qualified supplemental executive retirement plan (“SERP”) for certain executives to compensate those executive participants in the Company’s noncontributory defined benefit pension plan whose benefits are limited by compensation limitations under current tax law. The SERP is considered an unfunded plan for tax and ERISA purposes and all obligations arising under the SERP are payable from the general assets of the Company. Expenses under the SERP are recognized as earned over the expected years of service. The Company maintains a non-tax qualified executive deferred compensation plan (“Deferred Compensation Plan”) for eligible employees designated by the board of directors. Each of the named executive officers are eligible to participate in the Deferred Compensation Plan. The Deferred Compensation Plan is considered an unfunded plan for tax and ERISA purposes and all obligations arising under the Deferred Compensation Plan are payable from the general assets of the Company. Expenses under the Deferred Compensation Plan are recognized as earned over the expected years of service.
Advertising Costs	Advertising Costs Advertising and promotion costs are generally expensed as incurred and amounted to $970,000, $838,000 and $716,000 for the years ended December 31, 2022, 2021 and 2020, respectively.
Comprehensive Income (Loss)	Comprehensive Income (Loss) The Company is required to present comprehensive income in a full set of general purpose financial statements for all periods presented. Other comprehensive income (loss) is comprised of unrealized holding gains (losses) on the available-for-sale securities portfolio, unrealized gains (losses) on interest rate swaps and unrecognized pension costs.
Recent Accounting Pronouncements - Not yet effective	Recent Accounting Pronouncements – Not yet effective In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments Management has completed its implementation plan, segmentation and testing, and model validation. The implementation plan included drafting of additional controls and policies to govern data uploads to its third-party vendor, balancing and reconciling, testing and auditing of inputs, and review and decision-making surrounding segmentation, methodologies, qualitative factor adjustments, and reasonable and supportable forecasts and reversion techniques. Parallel runs were processed during 2022 and the results were consistent with management’s expectations. The implementation plan is currently going through the Company’s control structure and internal control testing is being performed. As a result of adopting this standard, the Company expects the decrease in its allowance effective January 1, 2023, will resul t in a combined 10.0 percent to 15.0 At adoption, the Company did not have any securities classified as HTM debt securities. No allowance was recorded related to AFS debt securities at the date of adoption, January 1, 2023. In January 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 Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848) , which provides optional temporary guidance for entities transitioning away from the London Interbank Offered Rate (LIBOR) and other interbank offered rates (IBORs) to new references rates so that derivatives affected by the discounting transition are explicitly eligible for certain optional expedients and exceptions within Topic 848. ASU 2021-01 clarifies that the derivatives affected by the discounting transition are explicitly eligible for certain optional expedients and exceptions in Topic 848. ASU 2021-01 is effective immediately for all entities. Entities may elect to apply the amendments on a full retrospective basis as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020, or on a prospective basis to new modifications from any date within an interim period that includes or is subsequent to the date of the issuance of a final update, up to the date that financial statements are available to be issued. The amendments in this update do not apply to contract modifications made, as well as new hedging relationships entered into, after December 31, 2022, and to existing hedging relationships evaluated for effectiveness for periods after December 31, 2022, except for certain hedging relationships existing as of December 31, 2022, that apply certain optional expedients in which the accounting effects are recorded through the end of the hedging relationship. In March 2022, the FASB issued ASU 2022-01 , Derivatives and Hedging (ASC 815): Fair Value Hedging - Portfolio Layer Method 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. 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.
Treasury Stock	Treasury Stock The purchase of the Company’s common stock is recorded at cost. At the date of subsequent reissue, the treasury stock account is reduced by the cost of such stock on a last-in-first-out basis.
Cash Flows	Cash Flows The Company utilizes the net reporting of cash receipts and cash payments for deposit, short-term borrowing and lending activities.
Trust, Brokerage and Insurance Assets and Income	T rust, Brokerage and Insurance Assets and Income Assets held by the Company in a fiduciary or agency capacity for its customers are not included in the consolidated financial statements since such assets are not assets of the Company. The majority of trust revenue is earned and collected monthly, with the amount determined based on a percentage of the fair value of the trust assets under management. Trust fees are contractually agreed with each customer, and fee levels vary based mainly on the size of assets under management. None of the contracts with trust customers provide for incentive-based fees. In addition, trust revenue includes fees for provision of services, including employee benefit plan administration, tax return preparation and estate planning and settlement. Fees for such services are billed based on contractual arrangements or established fee schedules and are typically billed upon completion of providing such services. Brokerage and insurance 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. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price.
Earnings Per Share	Earnings Per Share The following table sets forth the computation of earnings per share. Earnings per share calculations give retroactive effect to stock dividends declared by the Company. 2022 2021 2020 Basic earnings per share computation: Net income applicable to common stock $ 29,060,000 $ 29,118,000 $ 25,103,000 Weighted average common shares outstanding 3,969,722 3,984,085 3,883,027 Earnings per share - basic $ 7.32 $ 7.31 $ 6.46 Diluted earnings per share computation: Net income applicable to common stock $ 29,060,000 $ 29,118,000 $ 25,103,000 Weighted average common shares outstanding for basic earnings per share 3,969,722 3,984,085 3,883,027 Add: Dilutive effects of restricted stock - - 1,841 Weighted average common shares outstanding for dilutive earnings per share 3,969,722 3,984,085 3,884,868 Earnings per share - dilutive $ 7.32 $ 7.31 $ 6.46 Nonvested shares of restricted stock totaling 5,458, 5,494 and 4,302 were outstanding during 2022, 2021 and 2020 respectively, but were not included in the computation of diluted earnings per common share because to do so would be anti-dilutive. These anti-dilutive shares had per share prices ranging from $44.93-$74.27, $44.93-$63.19 and $58.37-$62.93 for 2022, 2021 and 2020, respectively.
Reclassification	Reclassification Certain of the prior year amounts have been reclassified to conform to the current year presentation. Such reclassifications had no material effect on net income or stockholders’ equity.

REVENUE RECOGNITION (Policies)

REVENUE RECOGNITION (Policies)	12 Months Ended
	Dec. 31, 2022
REVENUE RECOGNITION [Abstract]
Revenue Recognition	Under ASC Topic 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 this topic. 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 (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 include 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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Computation of Earnings per Share	The following table sets forth the computation of earnings per share. Earnings per share calculations give retroactive effect to stock dividends declared by the Company. 2022 2021 2020 Basic earnings per share computation: Net income applicable to common stock $ 29,060,000 $ 29,118,000 $ 25,103,000 Weighted average common shares outstanding 3,969,722 3,984,085 3,883,027 Earnings per share - basic $ 7.32 $ 7.31 $ 6.46 Diluted earnings per share computation: Net income applicable to common stock $ 29,060,000 $ 29,118,000 $ 25,103,000 Weighted average common shares outstanding for basic earnings per share 3,969,722 3,984,085 3,883,027 Add: Dilutive effects of restricted stock - - 1,841 Weighted average common shares outstanding for dilutive earnings per share 3,969,722 3,984,085 3,884,868 Earnings per share - dilutive $ 7.32 $ 7.31 $ 6.46

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	12 Months Ended
	Dec. 31, 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 years ended December 31, 2022, 2021 and 2020 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Revenue stream Service charges on deposit accounts 2022 2021 2020 Overdraft fees $ 1,374 $ 1,111 $ 1,171 Statement fees 208 225 207 Interchange revenue 3,226 2,801 2,287 ATM income 229 388 323 Other service charges 309 230 233 Total Service Charges 5,346 4,755 4,221 Trust 803 865 803 Brokerage and insurance 1,895 1,625 1,297 Other 543 492 339 Total $ 8,587 $ 7,737 $ 6,660

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2022
INVESTMENT SECURITIES [Abstract]
Amortized Cost and Fair Value of Investment Securities	The amortized cost, gross unrealized gains and losses, and fair value of investment securities at December 31, 2022 and 2021 were as follows (in thousands): December 31, 2022 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. Agency securities $ 78,556 $ - $ (7,879 ) $ 70,677 U.S. Treasuries 162,236 - (13,666 ) 148,570 Obligations of state and political subdivisions 120,562 35 (10,297 ) 110,300 Corporate obligations 10,335 - (952 ) 9,383 Mortgage-backed securities in government sponsored entities 115,304 15 (14,743 ) 100,576 Total available-for-sale securities $ 486,993 $ 50 $ (47,537 ) $ 439,506 December 31, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Available-for-sale securities: U.S. Agency securities $ 73,803 $ 976 $ (834 ) $ 73,945 U.S. Treasuries 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, aggregated by investment category and length of time, that the individual securities have been in a continuous unrealized loss position, at December 31, 2022 and 2021 (in thousands). As of December 31, 2022, the Company owned 361 securities each of whose fair value was less than its cost basis. Less than Twelve Months Twelve Months or Greater Total 2022 Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. agency securities $ 39,729 $ (1,892 ) $ 30,948 $ (5,987 ) $ 70,677 $ (7,879 ) U.S. Treasuries 32,673 (1,337 ) 115,897 (12,329 ) 148,570 (13,666 ) Obligations of states and political subdivisions 66,725 (4,887 ) 35,782 (5,410 ) 102,507 (10,297 ) Corporate obligations 2,165 (165 ) 6,218 (787 ) 8,383 (952 ) Mortgage-backed securities in government sponsored entities 40,270 (3,367 ) 57,319 (11,376 ) 97,589 (14,743 ) Total securities $ 181,562 $ (11,648 ) $ 246,164 $ (35,889 ) $ 427,726 $ (47,537 ) 2021 U.S. agency securities $ 26,754 $ (387 ) $ 7,542 $ (447 ) $ 34,296 $ (834 ) U.S. Treasuries 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	Proceeds from sales of securities available-for-sale during 2022, 2021 and 2020 were $7,480,000, $29,198,000 and $23,415,000, respectively. The gross losses realized during 2022 consisted of $14,000 from the sales of three agency securities. The gross gains realized during 2021 consisted of $177,000 and $125,000 from the sales of six treasury securities and three agency securities, respectively. The gross losses realized during 2021 consisted of $90,000 from the sale of one agency security. 2022 2021 2020 Gross gains $ - $ 302 $ 344 Gross losses (14 ) (90 ) (39 ) Net (losses) gains $ (14 ) $ 212 $ 305
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 2022, 2021 and 2020 and the portion of unrealized gains for the period that relates to equity investments held at December 31, 2022, 2021 and 2020 (in thousands): Equity Securities 2022 2021 2020 Net (losses) gains on in equity securities held during the period $ (251 ) $ 339 $ (109 ) Less: Net gains realized on the sale of equity securities during the period 4 - 68 Net unrealized gains (losses) recognized in earnings $ (247 ) $ 339 $ (41 )
Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	Expected maturities will 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 at December 31, 2022, by contractual maturity are shown below (in thousands). Municipal securities that have been refunded and will therefore pay-off on the call date are reflected in the table below utilizing the call date as the date of repayment as payment is guaranteed on that date: Available-for-sale securities: Amortized Cost Fair Value Due in one year or less $ 22,327 $ 21,863 Due after one year through five years 195,401 180,261 Due after five years through ten years 103,463 92,019 Due after ten years 165,802 145,363 Total $ 486,993 $ 439,506

LOANS AND RELATED ALLOWANCE F_2

LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES (Tables)	12 Months Ended
	Dec. 31, 2022
LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES [Abstract]
Loan Portfolio and Allowance for Loan Losses	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 December 31, 2022 and 2021, 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, as well as how those segments are analyzed within the allowance for loan losses as of December 31, 2022 and 2021 (in thousands): 2022 Total Loans Individually evaluated for impairment Loans acquired with deteriorated credit quality Collectively evaluated for impairment Real estate loans: Residential $ 210,213 $ 335 $ 9 $ 209,869 Commercial 876,569 5,675 1,856 869,038 Agricultural 313,614 5,380 1,441 307,055 Construction 80,691 - - 80,691 Consumer 86,650 4 - 86,646 Other commercial loans 63,222 102 - 63,120 Other agricultural loans 34,832 473 - 34,097 State and political subdivision loans 59,208 - - 59,208 Total 1,724,999 11,969 3,306 1,709,724 Allowance for loan losses 18,552 102 - 18,450 Net loans $ 1,706,447 $ 11,867 $ 3,306 $ 1,691,274 2021 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
Purchase Accounting Adjustments Related to Purchased Impaired Loans Acquired	The table below presents the components of the purchase accounting adjustments related to the purchased impaired loans acquired in the MidCoast Acquisition as of (in thousands): April 17, 2020 Contractually required principal and interest at acquisition $ 8,801 Non-accretable discount (2,966 ) Expected cash flows 5,835 Accretable discount (966 ) Estimated fair value $ 4,869
Accretable Yield for Purchased Credit Impaired Loans	Changes in the accretable discount for PCI loans were as follows for the years ended December 31, 2022 and 2021 (in thousands): December 31, 2022 December 31, 2021 Balance at beginning of period $ 370 $ 788 Accretion (759 ) (499 ) Reclassification of non-accretable discount 1,212 81 Balance at end of period $ 823 $ 370
Loans Acquired with Specific Evidence of Deterioration in Credit Quality	The following table presents additional information regarding PCI loans (in thousands): December 31, 2022 December 31, 2021 Outstanding balance $ 5,758 $ 6,159 Carrying amount 3,306 3,802
Impaired Loan Receivables with Associated Allowance Amount	The following table includes the recorded investment and unpaid principal balances for impaired loans by class, with the associated allowance amount as of December 31, 2022 and 2021, if applicable (in thousands): Unpaid Principal Balance Recorded Investment With No Allowance Recorded Investment With Allowance Total Recorded Investment Related Allowance 2022 Real estate loans: Mortgages $ 395 $ 242 $ 39 $ 281 $ 4 Home Equity 71 39 15 54 - Commercial 6,655 5,314 361 5,675 57 Agricultural 6,062 5,192 188 5,380 24 Consumer 4 - 4 4 4 Other commercial loans 797 32 70 102 13 Other agricultural loans 669 473 - 473 - Total $ 14,653 $ 11,292 $ 677 $ 11,969 $ 102 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 table includes the average investment in impaired loans and the income recognized on impaired loans for 2022, 2021 and 2020 (in thousands): Interest Average Interest Income Recorded Income Recognized 2022 Investment Recognized Cash Basis Real estate loans: Mortgages $ 421 $ 12 $ - Home Equity 64 4 - Commercial 6,216 207 10 Agricultural 5,540 126 - Consumer 1 - - Other commercial loans 260 3 - Other agricultural loans 538 4 - Total $ 13,040 $ 356 $ 10 2021 Real estate loans: Mortgages $ 682 $ 16 $ - Home Equity 99 4 - Commercial 8,789 288 31 Agricultural 4,562 82 - Other commercial loans 704 2 - Other agricultural loans 1,044 3 - Total $ 15,880 $ 395 $ 31 Interest Average Interest Income Recorded Income Recognized 2020 Investment Recognized Cash Basis Real estate loans: Mortgages $ 956 $ 20 $ - Home Equity 139 6 - Commercial 10,354 358 27 Agricultural 3,918 75 - Consumer 3 - - Other commercial loans 1,671 3 - Other agricultural loans 1,237 6 - Total $ 18,278 $ 468 $ 27
Financing Receivable Credit Exposures by Internally Assigned Grades	The following tables represent credit exposures by internally assigned grades as of December 31, 2022 and 2021 (in thousands): 2022 Pass Special Mention Substandard Doubtful Loss Ending Balance Real estate loans: Commercial $ 842,912 $ 28,047 $ 5,610 $ - $ - $ 876,569 Agricultural 295,443 11,960 6,211 - - 313,614 Construction 75,703 2,642 2,346 - - 80,691 Other commercial loans 59,902 2,953 337 30 - 63,222 Other agricultural loans 32,708 1,307 817 - - 34,832 State and political subdivision loans 59,208 - - - - 59,208 Total $ 1,365,876 $ 46,909 $ 15,321 $ 30 $ - $ 1,428,136 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 equities 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. The following table presents the recorded investment in those loan classes based on payment activity as of December 31, 2022 and 2021 (in thousands): 2022 Performing Non-performing PCI Total Real estate loans: Mortgages $ 161,998 $ 562 $ 9 $ 162,569 Home Equity 47,615 29 - 47,644 Consumer 86,643 7 - 86,650 Total $ 296,256 $ 598 $ 9 $ 296,863 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 loans as of December 31, 2022 and 2021 (in thousands): 30-59 Days 60-89 Days 90 Days Total Past Total Financing 90 Days and 2022 Past Due Past Due Or Greater Due Current PCI Receivables Accruing Real estate loans: Mortgages $ 356 $ 132 $ 229 $ 717 $ 161,843 $ 9 $ 162,569 $ - Home Equity 48 9 29 86 47,558 - 47,644 - Commercial 1,065 115 1,788 2,968 871,745 1,856 876,569 - Agricultural - - 1,368 1,368 310,805 1,441 313,614 - Construction - - - - 80,691 - 80,691 - Consumer 147 - 7 154 86,496 - 86,650 7 Other commercial loans 1,660 35 32 1,727 61,495 - 63,222 - Other agricultural loans - - - - 34,832 - 34,832 - State and political subdivision loans - - - - 59,208 - 59,208 - Total $ 3,276 $ 291 $ 3,453 $ 7,020 $ 1,714,673 $ 3,306 $ 1,724,999 $ 7 Loans considered non-accrual $ 46 $ 76 $ 3,446 $ 3,568 $ 3,370 $ - $ 6,938 Loans still accruing 3,230 215 7 3,452 1,711,303 3,306 1,718,061 Total $ 3,276 $ 291 $ 3,453 $ 7,020 $ 1,714,673 $ 3,306 $ 1,724,999 2021 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 loans on nonaccrual status as of December 31, 2022 and 2021, respectively. The balances are presented by class of loan (in thousands): 2022 2021 Real estate loans: Mortgages $ 562 $ 595 Home Equity 29 - Commercial 2,778 2,945 Agricultural 3,222 3,133 Other commercial loans 62 140 Other agricultural loans 285 803 $ 6,938 $ 7,616
Troubled Debt Restructurings on Financing Receivables	Loan modifications that are considered TDRs completed during the years ended December 31, 2022, 2021 and 2020 were as follows (dollars in thousands): Number of contracts Pre-modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment 2022 Interest Modification Term Modification Interest Modification Term Modification Interest Modification Term Modification Real estate loans: Home Equity - 1 $ - $ 8 $ - $ 8 Commercial - 4 - 2,301 - 2,301 Agricultural - 2 - 1,137 - 1,137 Total - 7 $ - $ 3,446 $ - $ 3,446 2021 Real estate loans: Commercial - 4 $ - $ 1,469 $ - $ 1,469 Agricultural - 4 - 2,090 - 2,090 Total - 8 $ - $ 3,559 $ - $ 3,559 2020 Real estate loans: Mortgages - 1 $ - $ 2 $ - $ 2 Commercial - 10 - 2,456 - 2,456 Agricultural - 2 - 494 - 494 Consumer - 1 - 3 - 3 Other commercial loans - 2 - 1,094 - 1,094 Other agricultural loans - 1 - 19 - 19 Total - 17 $ - $ 4,068 $ - $ 4,068
Subsequent Default Recorded Investment	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 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. The following table presents the recorded investment in loans that were modified as TDRs during each 12-month period prior to the current reporting periods, which begin January 1, 2022, 2021 and 2020, respectively, and that subsequently defaulted during these reporting periods (dollars in thousands): December 31, 2022 December 31, 2021 December 31, 2020 Number of contracts Recorded investment Number of contracts Recorded investment Number of contracts Recorded investment Real estate loans: Commercial - $ - - $ - 1 $ 110 Total recidivism - $ - - $ - 1 $ 110
Roll forward of Allowance for Loan Losses by Portfolio Segment	The following tables roll forward the balance of the allowance for loan and lease losses for the years ended December 31, 2022, 2021 and 2020 and is segregated into the amount required for loans individually evaluated for impairment and the amount required for loans collectively evaluated for impairment as of December 31, 2022, 2021 and 2020 (in thousands): Balance at December 31, 2021 Charge-offs Recoveries Provision Balance at December 31, 2022 Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,147 $ - $ - $ (91 ) $ 1,056 $ 4 $ 1,052 Commercial 8,099 - 3 2,018 10,120 57 10,063 Agricultural 4,729 - - (140 ) 4,589 24 4,565 Construction 434 - - 367 801 - 801 Consumer 262 (37 ) 21 (111 ) 135 4 131 Other commercial loans 1,023 (435 ) 13 439 1,040 13 1,027 Other agricultural loans 558 - - (69 ) 489 - 489 State and political subdivision loans 281 - - 41 322 - 322 Unallocated 771 - - (771 ) - - - Total $ 17,304 $ (472 ) $ 37 $ 1,683 $ 18,552 $ 102 $ 18,450 Balance at December 31, 2020 Charge-offs Recoveries Provision Balance at December 31, 2021 Individually evaluated for impairment Collectively evaluated for impairment Real estate loans: Residential $ 1,174 $ - $ - $ (27 ) $ 1,147 $ 12 $ 1,135 Commercial 6,216 (54 ) 89 1,848 8,099 61 8,038 Agricultural 4,953 - - (224 ) 4,729 14 4,715 Construction 122 - - 312 434 - 434 Consumer 321 (27 ) 21 (53 ) 262 - 262 Other commercial loans 1,226 (133 ) 43 (113 ) 1,023 34 989 Other agricultural loans 864 - - (306 ) 558 - 558 State and political subdivision loans 479 - - (198 ) 281 - 281 Unallocated 460 - - 311 771 - 771 Total $ 15,815 $ (214 ) $ 153 $ 1,550 $ 17,304 $ 121 $ 17,183 Balance at December 31, 2019 Charge-offs Recoveries Provision Balance at December 31, 2020 Individually evaluated for impairment Collectively evaluated for Real estate loans: Residential $ 1,114 $ - $ 14 $ 46 $ 1,174 $ 18 $ 1,156 Commercial 4,549 (435 ) 37 2,065 6,216 95 6,121 Agricultural 5,022 (4 ) 19 (84 ) 4,953 83 4,870 Construction 43 - - 79 122 - 122 Consumer 112 (50 ) 21 238 321 - 321 Other commercial loans 1,255 (44 ) 12 3 1,226 170 1,056 Other agricultural loans 961 - - (97 ) 864 144 720 State and political subdivision loans 536 - - (57 ) 479 - 479 Unallocated 253 - - 207 460 - 460 Total $ 13,845 $ (533 ) $ 103 $ 2,400 $ 15,815 $ 510 $ 15,305

PREMISES & EQUIPMENT (Tables)

PREMISES & EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
PREMISES & EQUIPMENT [Abstract]
Summary of Premises and Equipment	Premises and equipment at December 31, 2022 and 2021 are summarized as follows (in thousands): December 31, 2022 2021 Land $ 5,667 $ 5,462 Buildings 20,997 20,094 Furniture, fixtures and equipment 7,512 7,275 Construction in process 151 67 34,327 32,898 Less: accumulated depreciation 16,708 15,882 Premises and equipment, net $ 17,619 $ 17,016

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2022 and 2021 (in thousands): December 31, 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 $ 2,336 $ (1,362 ) $ 974 $ 2,499 $ (1,326 ) $ 1,173 Core deposit intangibles 1,943 (1,645 ) 298 1,943 (1,489 ) 454 Total amortized intangible assets $ 4,279 $ (3,007 ) $ 1,272 $ 4,442 $ (2,815 ) $ 1,627 Unamortized intangible assets: Goodwill $ 31,376 $ 31,376 (1) 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 the next five years of amortized intangible assets (in thousands). We based our projections of amortization expense shown below on existing asset balances at December 31, 2022. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Year ended December 31, 2022 $ 305 $ 156 $ 461 Estimate for year ended December 31, 2023 267 121 388 2024 211 86 297 2025 162 50 212 2026 121 17 138 2027 88 12 100 2028 and thereafter 125 12 137 Total 974 298 1,272

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2022
DEPOSITS [Abstract]
Deposits	The following table shows the breakdown of deposits as of December 31, 2022 and 2021, by deposit type (in thousands): 2022 2021 Non-interest-bearing deposits $ 396,260 $ 358,073 NOW accounts 512,502 485,292 Savings deposits 321,917 313,048 Money market deposit accounts 335,838 350,122 Certificates of deposit 277,691 329,616 Total $ 1,844,208 $ 1,836,151
Maturities of Certificates of Deposit	Following are maturities of certificates of deposit as of December 31, 2022 (in thousands): 2023 $ 153,926 2024 50,951 2025 31,692 2026 18,845 2027 16,511 Thereafter 5,766 Total certificates of deposit $ 277,691

BORROWED FUNDS AND REPURCHASE_2

BORROWED FUNDS AND REPURCHASE AGREEMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
BORROWED FUNDS AND REPURCHASE AGREEMENTS [Abstract]
Borrowed Funds	The following table shows the breakdown of borrowed funds as of December 31, 2022 and 2021 (dollars in thousands): Securities Sold Under Bank Agreements to FHLB Federal Funds FRB Line of Notes Term Total Repurchase (a) Advances (b) Lines (c) BIC Line (d) Credit (e) Subordinated Debt (f) Payable (g) Loans (h) Borrowed Funds 2022 Balance at December 31 $ 17,776 $ 169,110 $ - $ - $ - $ 9,892 $ 7,500 $ 53,000 $ 257,278 Highest balance at any month-end 17,776 186,626 - - - 9,892 7,500 53,000 259,215 Average balance 16,246 69,571 3 49 - 9,885 7,500 46,407 149,661 Weighted average interest rate: Paid during the year 1.95 % 3.50 % 1.99 % 1.76 % 0.00 % 4.18 % 3.63 % 1.00 % 2.61 % As of year-end 4.13 % 4.45 % 0.00 % 0.00 % 0.00 % 4.18 % 3.57 % 1.00 % 3.66 % 2021 Balance at December 31 $ 16,873 $ - $ - $ - $ - $ 9,879 $ 7,500 $ 39,725 $ 73,977 Highest balance at any month-end 16,873 - - - - 9,879 7,500 66,525 100,777 Average balance 14,726 - - - - 7,036 7,500 55,360 84,622 Weighted average interest rate: Paid during the year 0.06 % 0.00 % 0.51 % 0.22 % 0.00 % 4.17 % 3.57 % 1.26 % 1.50 % As of year-end 0.08 % 0.00 % 0.00 % 0.00 % 0.00 % 4.18 % 3.57 % 1.15 % 1.56 %
Remaining Contractual Maturity of Repurchase Agreements	Remaining Contractual Maturity of the Agreements Overnight and Up to Greater than 2022 Continuous 30 Days 30 - 90 Days 90 days Total Repurchase Agreements: U.S. agency securities $ 20,371 $ - $ - $ - $ 20,371 Total carrying value of collateral pledged $ 20,371 $ - $ - $ - $ 20,371 Total liability recognized for repurchase agreements $ 17,776 2021 Repurchase Agreements: U.S. agency securities $ 17,155 $ - $ - $ - $ 17,155 Total carrying value of collateral pledged $ 17,155 $ - $ - $ - $ 17,155 Total liability recognized for repurchase agreements $ 16,873
Federal Home Loan Bank Loans by Branch	December 31, December 31, Interest Rate Maturity 2022 2021 Fixed: 3.86 % January 3, 2023 25,000 - 4.57 % February 14, 2023 18,000 - 2.46 % March 28, 2024 5,000 5,000 1.70 % August 20, 2024 5,000 5,000 0.26 % January 3, 2022 - 25,000 2.08 % January 6, 2022 - 4,725 Total term loans $ 53,000 $ 39,725
Maturities of Borrowed Funds	Following are maturities of borrowed funds as of December 31, 2022 (in thousands): 2023 $ 229,886 2024 10,000 2025 - 2026 - 2027 - Thereafter 17,392 Total borrowed funds $ 257,278

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2022
EMPLOYEE BENEFIT PLANS [Abstract]
Obligation and Net Funded Status	The following table sets forth the obligation and funded status of the pension plan as of December 31 (in thousands): 2022 2021 Change in benefit obligation Benefit obligation at beginning of year $ 13,123 $ 14,020 Service cost 356 380 Interest cost 275 270 Actuarial (Gain) / Loss (3,230 ) (438 ) Settlement gain (37 ) (17 ) Benefits paid (1,163 ) (1,092 ) Benefit obligation at end of year 9,324 13,123 Change in plan assets Fair value of plan assets at beginning of year 13,916 13,247 Actual return (loss) on plan assets (1,418 ) 1,761 Employer contribution - - Benefits paid (1,163 ) (1,092 ) Fair value of plan assets at end of year 11,335 13,916 Funded status $ 2,011 $ 793
Components of Net Periodic Pension Cost not yet recognized	Amounts not yet recognized as a component of net periodic pension cost as of December 31 (in thousands): Amounts recognized in accumulated other comprehensive loss consists of: 2022 2021 Net loss $ 1,336 $ 2,491 Prior service cost - - Total $ 1,336 $ 2,491
Components of Net Periodic Benefit Costs	The components of net periodic benefit costs for the years ended December 31 are as follows (in thousands): 2022 2021 2020 Service cost $ 356 $ 380 $ 330 Interest cost 275 270 332 Return on plan assets (935 ) (895 ) (862 ) Settlement loss (gain) 144 235 302 Net amortization and deferral 96 336 233 Net periodic benefit (income) cost $ (64 ) $ 326 $ 335
Weighted-average Assumptions used to Determine Benefit Obligations and Net Periodic Benefit Cost (Income)	The weighted-average assumptions used to determine benefit obligations at December 31, 2022 and 2021 is summarized in the following table. The change in the discount rate is the primary driver of the actuarial gain that occurred in 2022 of $3,230,000. 2022 2021 Discount rate 4.75 % 2.25 % Rate of compensation increase 3.00 % 3.00 % The weighted-average assumptions used to determine net periodic benefit cost (income) for the year ended December 31, 2022, 2021 and 2020 is summarized in the following table. 2022 2021 2020 Discount rate FCCB Plan 2.25 % 2.00 % 2.75 % Expected long-term return on plan assets 7.00 % 7.00 % 7.00 % Rate of compensation increase 3.00 % 3.00 % 3.00 %
Fair Value of Plan Assets	The long-term rate of return on plan assets gives consideration to returns currently being earned on plan assets as well as future rates expected to be earned. The investment objective is to maximize total return consistent with the interests of the participants and beneficiaries, and prudent investment management. The allocation of the pension plan assets is determined on the basis of sound economic principles and is continually reviewed in light of changes in market conditions. Asset allocation favors equity securities, with a target allocation of 50-70%. The target allocation for debt securities is 30-50%. At December 31, 2022, the pension plan had a sufficient cash and money market position in order to re-allocate the equity portfolio for diversification purposes and reduce risk in the total portfolio. The following table sets forth by level, within the fair value hierarchy as defined in footnote 19, the Plan’s assets at fair value as of December 31, 2022 and 2021 (dollars in thousands): 2022 Level I Level II Level III Total Allocation Cash and cash equivalents $ 431 $ - $ - $ 431 3.8 % Equity Securities 5,391 - - 5,391 47.6 % Mutual Funds and ETF’s 3,322 - - 3,322 29.3 % Corporate Bonds - 2,143 - 2,143 18.9 % U.S. Agency Securities - 48 - 48 0.4 % Total $ 9,144 $ 2,191 $ - $ 11,335 100.0 % 2021 Level I Level II Level III Total Allocation Cash and cash equivalents $ 188 $ - $ - $ 188 1.4 % Equity Securities 6,291 - - 6,291 45.2 % Mutual Funds and ETF’s 5,246 - - 5,246 37.7 % Corporate Bonds - 2,191 - 2,191 15.7 % Total $ 11,725 $ 2,191 $ - $ 13,916 100.0 %
Expected Future Benefit Payments	The Bank does not expect to make a contribution to its pension plan in 2023. Expected future benefit payments that the Bank estimates from its pension plan are as follows (in thousands): 2023 $ 143 2024 712 2025 1,029 2026 1,860 2027 1,186 2028 2032 4,284
Vesting, Awarding and Forfeiting of Restricted Shares	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 maybe subject to certain vesting requirements including in the case of employees, continuous employment or service with the Company. In April 2016, the Company’s stockholder authorized a total of 150,000 shares of the Company’s common stock to be made available under the Plan. As of December 31, 2022, 116,058 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 unearned restricted shares during 2022: 2022 Shares Weighted Average Market Price Outstanding, beginning of year 6,954 $ 58.51 Granted 3,333 68.69 Forfeited (362 ) 62.35 Vested (3,303 ) 58.09 Outstanding, end of year 6,622 $ 63.63

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
INCOME TAXES [Abstract]
Provision for Income Taxes	The provision for income taxes consists of the following (in thousands): Year Ended December 31, 2022 2021 2020 Currently payable $ 6,471 $ 5,510 $ 4,896 Deferred tax liability (asset) (36 ) 689 367 Provision for income taxes $ 6,435 $ 6,199 $ 5,263
Deferred Tax Assets and Liabilities	The following temporary differences gave rise to the net deferred tax asset and liabilities at December 31, 2022 and 2021, respectively (in thousands): 2022 2021 Deferred tax assets: Allowance for loan losses $ 4,581 $ 4,712 Deferred compensation 559 491 Merger & acquisition costs 1 1 Allowance for losses on available-for-sale securities 9 4 Pension and other retirement obligation 146 360 Interest on non-accrual loans 974 795 Incentive plan accruals 503 536 Other real estate owned 32 16 Unrealized losses on available-for-sale securities 9,972 - Low income housing tax credits 138 137 NOL carry forward 1,134 1,226 Right of use asset 1,053 686 Accrued vacation 157 168 Other 164 159 Total $ 19,423 $ 9,291 Deferred tax liabilities: Premises and equipment $ (492 ) $ (559 ) Investment securities accretion (240 ) (90 ) Loan fees and costs (685 ) (644 ) Goodwill and core deposit intangibles (2,332 ) (2,309 ) Mortgage servicing rights (205 ) (246 ) Unrealized gains on available-for-sale securities - (81 ) Unrealized gains on equity securities (16 ) (61 ) Unrealized gains on interest rate swap (1,443 ) (401 ) Right of use asset (1,047 ) (685 ) Other (77 ) (133 ) Total (6,537 ) (5,209 ) Deferred tax (liability) asset, net $ 12,886 $ 4,082
Reconciliation of Statutory Tax Rates to Effective Tax Rates	The total provision for income taxes is different from that computed at the statutory rates due to the following items (dollars in thousands): Year Ended December 31, 2022 2021 2020 Provision at statutory rates on pre-tax income $ 7,450 $ 7,413 $ 6,377 Effect of tax-exempt income (835 ) (764 ) (936 ) Low income housing tax credits (141 ) (141 ) (141 ) Bank owned life insurance (179 ) (384 ) (146 ) Nondeductible interest 74 44 44 Nondeductible merger and acquisition expenses 61 - 32 Other items 5 31 33 Provision for income taxes $ 6,435 $ 6,199 $ 5,263 Statutory tax rates 21 % 21 % 21 % Effective tax rates 18.1 % 17.6 % 17.3 %

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Tables)	12 Months Ended
	Dec. 31, 2022
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME [Abstract]
Changes in Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax	The components of accumulated other comprehensive income (loss), net of tax, as of December 31, were as follows (in thousands): 2022 2021 Net unrealized gain on securities available for sale $ (47,487 ) $ 385 Tax effect 9,973 (81 ) Net -of-tax amount (37,514 ) 304 Unrealized loss on interest rate swap 6,873 1,910 Tax effect 1,444 401 Net -of-tax amount 5,429 1,509 Unrecognized pension costs (1,336 ) (2,491 ) Tax effect 280 523 Net -of-tax amount (1,056 ) (1,968 ) Total accumulated other comprehensive loss $ (33,141 ) $ (155 ) The following tables present the changes in accumulated other comprehensive income (loss) by component net of tax for the years ended December 31, 2022, 2021 and 2020 (in thousands): Unrealized gain (loss) on available for sale securities (a) Unrealized gain (loss) on interest rate swap (a) Defined Benefit Pension Items (a) Total Balance as of December 31, 2019 $ 2,290 $ - $ (2,919 ) $ (629 ) Other comprehensive income (loss) before reclassifications (net of tax) 4,008 4 (727 ) 3,285 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (240 ) (13 ) 184 (69 ) Net current period other comprehensive income (loss) 3,768 (9 ) (543 ) 3,216 Balance as of December 31, 2020 $ 6,058 $ (9 ) $ (3,462 ) $ 2,587 Balance as of December 31, 2020 $ 6,058 $ (9 ) $ (3,462 ) $ 2,587 Other comprehensive income (loss) before reclassifications (net of tax) (5,586 ) 1,403 1,229 (2,954 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) (168 ) 115 265 212 Net current period other comprehensive income (loss) (5,754 ) 1,518 1,494 (2,742 ) Balance as of December 31, 2021 $ 304 $ 1,509 $ (1,968 ) $ (155 ) Balance as of December 31, 2021 $ 304 $ 1,509 $ (1,968 ) $ (155 ) Other comprehensive income (loss) before reclassifications (net of tax) (37,829 ) 4,034 836 (32,959 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 11 (114 ) 76 (27 ) Net current period other comprehensive income (loss) (37,818 ) 3,920 912 (32,986 ) Balance as of December 31, 2022 $ (37,514 ) $ 5,429 $ (1,056 ) $ (33,141 ) (a) Amounts in parentheses indicate debits
Significant Amounts Reclassified out of each Component of Accumulated Other Comprehensive Loss	The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive loss for the years ended December 31, 2022, 2021 and 2020 (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 December 31, 2022 2021 2020 Unrealized gains and losses on available for sale securities $ (14 ) $ 212 $ 305 Available for sale securities (losses) gains, net 3 (44 ) (65 ) Provision for income taxes $ (11 ) $ 168 $ 240 Net of tax Unrealized gain (loss) on interest rate swap $ 145 $ (147 ) $ 18 Interest expense (31 ) 32 (5 ) Provision for income taxes $ 114 $ (115 ) $ 13 Net of tax Defined benefit pension items $ (96 ) $ (336 ) $ (233 ) Other expenses 20 71 49 Provision for income taxes $ (76 ) $ (265 ) $ (184 ) Net of tax Total reclassifications $ 27 $ (212 ) $ 69 (a) Amounts in parentheses indicate debits to net income

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS [Abstract]
Summary of Loan Activity with Officers, Directors, Stockholders and Associates	Certain executive officers and directors of the Company, or companies in which they have 10 percent or more beneficial ownership, were indebted to the Bank. A summary of loan activity for the years ended December 31, 2022 and 2021 with officers, directors, stockholders and associates of such persons is listed below (in thousands): Year Ended December 31, 2022 2021 Balance, beginning of year $ 11,680 $ 12,970 New loans 5,199 5,341 Repayments (7,287 ) (6,631 ) Balance, end of year $ 9,592 $ 11,680

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2022
REGULATORY MATTERS [Abstract]
Capital Ratios under Banking Regulations	The following table provides the Bank’s computed risk‑based capital ratios as of December 31, 2022, which reflects the Bank being well capitalized on that date (dollars in thousands): Actual For Capital Adequacy Purposes To Be Well Capitalized Under Prompt Corrective Action Provisions 2022 Amount Ratio Amount Ratio Amount Ratio Total Capital (to Risk Weighted Assets): Company $ 238,966 12.87 % $ 148,567 8.00 % $ 185,709 10.00 % Bank $ 222,714 12.01 % $ 148,348 8.00 % $ 185,435 10.00 % Tier 1 Capital (to Risk Weighted Assets): Company $ 210,250 11.32 % $ 111,425 6.00 % $ 148,567 8.00 % Bank $ 203,998 11.00 % $ 111,261 6.00 % $ 148,348 8.00 % Common Equity Tier 1 Capital (to Risk Weighted Assets): Company $ 202,750 10.92 % $ 83,569 4.50 % $ 120,711 6.50 % Bank $ 203,998 11.00 % $ 83,446 4.50 % $ 120,533 6.50 % Tier 1 Capital (to Average Assets): Company $ 210,250 9.03 % $ 93,161 4.00 % $ 116,451 5.00 % Bank $ 203,998 8.77 % $ 93,075 4.00 % $ 116,344 5.00 %

COMMITMENTS, CONTINGENT LIABI_2

COMMITMENTS, CONTINGENT LIABILITIES, RISKS AND UNCERTAINTIES (Tables)	12 Months Ended
	Dec. 31, 2022
COMMITMENTS, CONTINGENT LIABILITIES, RISKS AND UNCERTAINTIES [Abstract]
Financial Instruments whose Contract Amounts Represent Credit Risk	The Company’s exposure to credit loss from nonperformance by the other party to the financial instruments for commitments to extend credit and standby letters of credit is represented by the contractual amount of these instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. Financial instruments, whose contract amounts represent credit risk at December 31, 2022 and 2021, are as follows (in thousands): 2022 2021 Commitments to extend credit $ 437,449 $ 275,998 Standby letters of credit 15,972 17,083 $ 453,421 $ 293,081

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Fair Value [Abstract]
Effect of Fair Value and Cash Flow Hedge Accounting on AOCI	The following table presents the effect of the Company’s cash flow hedge accounting on Accumulated Other Comprehensive Income for the years ended December 31, 2022 and 2021 (in thousands): The Effect of Fair Value and Cash Flow Hedge Accounting on Accumulated Other Comprehensive Income Amount of (Loss) Gain Recognized in OCI on Derivatives Location of Gain Reclassified from Accumulated OCI Amount of (loss) gain reclassified from Accumulated OCI into income Year Ended December 31, Year Ended December 31, Derivatives in Hedging relationships 2022 2021 2022 2021 Interest rate Products $ 4,963 $ 1,920 Interest Expense $ 145 $ (147 )
Derivatives Designated as Hedging Instruments Under ASC 815 [Member]
Derivative Fair Value [Abstract]
Estimated Fair Value Positions of Derivative Contracts	Derivatives designated as hedging instruments under ASC 815 (in thousands): Fair Value December 31, Third party interest rate swaps Balance Sheet Location Notional Amount Interest rate Paid Interest rate Received 2022 2021 Maturing in 2025 other assets/(other liabilities) $ 15,000 Fixed - 0.57% 3-Month Libor $ 1,269 $ 291 Maturing in 2027 other assets/(other liabilities) 10,000 Fixed - 0.65% 3-Month Libor 1,324 361 Maturing in 2027 other assets/(other liabilities) 7,500 Fixed - 3.57% 3-Month Libor + 280 995 239 Maturing in 2027 other assets/(other liabilities) 6,000 Fixed - 0.61% 3-Month Libor 822 244 Maturing in 2029 other assets/(other liabilities) 6,000 Fixed - 0.72% 3-Month Libor 1,065 329 Maturing in 2032 other assets/(other liabilities) 6,000 Fixed - 0.82% 3-Month Libor 1,398 446 $ 50,500 $ 6,873 $ 1,910
Derivatives Not Designated as Hedging Instruments Under ASC 815 [Member]
Derivative Fair Value [Abstract]
Estimated Fair Value Positions of Derivative Contracts	Derivatives not designated as hedging instruments under ASC 815 (in thousands): December 31, 2022 December 31, 2021 Interest Rate Products Balance Sheet Location Notional Amount Fair Value Notional Amount Fair Value Zero Premium Collar other assets/(other liabilities) $ 71,776 $ (9,726 ) $ 67,375 $ (1,817 ) Zero Premium Collar other assets/(other liabilities) $ - $ - $ 19,938 $ 284 Dealer Offset to Zero Premium Collar other assets/(other liabilities) $ 71,776 $ 9,726 $ 67,375 $ 1,817 Dealer Offset to Zero Premium Collar other assets/(other liabilities) $ - $ - $ 19,938 $ (284 )

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
LEASES [Abstract]
Right of Use Assets and Lease Liabilities	The following table represents the Consolidated Balance Sheet classification of the Company’s ROU assets and lease liabilities (in thousands). The Company elected not to include short-term leases (i.e., leases with initial terms of twelve months or less), on the Consolidated Balance Sheet. Balance at December 31, Lease Type 2022 2021 Affected line item on the Consolidated Balance Sheet Right of Use Assets Operating $ 4,987 $ 3,264 Other Assets Lease Liabilities: Operating $ 5,016 $ 3,266 Other Liabilities
Weighted Average Remaining Lease Term and Discount Rate	The calculated amount of the ROU assets and lease liabilities in the table above are impacted by the length of the lease term and the discount rate used to present value the minimum lease payments. The Company’s lease agreements often include one or more options to renew at the Company’s discretion. If at lease inception, the Company considers the exercising of a renewal option to be reasonably certain, the Company will include the extended term in the calculation of the ROU asset and lease liability. Regarding the discount rate, Topic 842 requires the use of the rate implicit in the lease whenever this rate is readily determinable. As this rate is rarely determinable, the Company utilizes its incremental borrowing rate at lease inception, on a collateralized basis, over a similar term. For operating leases existing prior to January 1, 2019, the rate for the remaining lease term as of January 1, 2019 was used. The following table displays the weighted average remaining lease term and the weighted average discount rate for the Company’s operating leases outstanding as of December 31, 2022: Operating Weighted average term (years) 8.92 Weighted average discount rate 3.06 %
Lease Costs and Other Lease Information	The following table represents lease costs and other lease information for the years ended December 31, 2022, 2021, and 2020, respectively (in thousands). As the Company elected not to separate lease and non-lease components and instead to account for them as a single lease component, the variable lease cost primarily represents variable payments such as common area maintenance and utilities. December 31, Lease Cost 2022 2021 2020 Operating lease cost $ 728 $ 676 $ 571 Variable lease cost 64 63 50 Total lease cost $ 792 $ 739 $ 621
Future Minimum Payments for Operating Leases with Initial or Remaining Terms of One Year or More	Future minimum payments for operating leases with initial or remaining terms of one year or more as of December 31, 2022 along with a reconciliation to the discounted amount recorded on the December 31, 2022 Consolidated Balance Sheet (in thousands): Undiscounted cash flows due within Operating 2023 847 2024 760 2025 706 2026 642 2027 635 2028 2,354 Total undiscounted cash flows 5,944 Impact of present value discount (928 ) Amount reported on balance sheet $ 5,016

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]
Assets Measured at Fair Value on a Recurring Basis	The following tables present the assets reported on the consolidated balance sheet at their fair value on a recurring basis as of December 31, 2022 and 2021 (in thousands) by level within the fair value hierarchy. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. 2022 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 2,208 $ - $ - $ 2,208 Available for sale securities: U.S. Agency securities - 70,677 - 70,677 U.S. Treasuries securities 148,570 - - 148,570 Obligations of state and political subdivisions - 110,300 - 110,300 Corporate obligations - 9,383 - 9,383 Mortgage-backed securities in government sponsored entities - 100,576 - 100,576 Other Assets Derivative instruments - 16,599 - 16,599 Liabilities Derivative instruments - (9,726 ) - (9,726 ) 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 December 31, 2022 and 2021 (in thousands) are included in the table below: 2022 Level I Level II Level III Total Impaired Loans $ - $ - $ 496 $ 496 Other real estate owned - - 297 297 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). 2022 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Impaired Loans 496 Appraised Collateral Values Discount for time since appraisal 0-100% 25.16% Selling costs 8%-10% 8.41% Holding period 6 - 12 months 11.51 months Other real estate owned 297 Appraised Collateral Values Discount for time since appraisal 20-84% 39.84% 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): December 31, 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 725 725 - - 725 Net loans 1,706,447 1,662,514 - - 1,662,514 Financial liabilities: Deposits 1,844,208 1,832,037 1,566,517 - 265,520 Borrowed funds 257,278 246,288 - - 246,288 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

CONDENSED FINANCIAL INFORMATI_2

CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY (Tables)	12 Months Ended
	Dec. 31, 2022
CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY [Abstract]
Condensed Financial Information	The following is condensed financial information for Citizens Financial Services, Inc.: CITIZENS FINANCIAL SERVICES, INC. CONDENSED BALANCE SHEET December 31, (in thousands) 2022 2021 Assets: Cash $ 13,490 $ 15,046 Investments 2,116 2,150 Investment in subsidiary: First Citizens Community Bank 200,610 212,057 Other assets 2,291 1,297 Total assets $ 218,507 $ 230,550 Liabilities: Other liabilities $ 968 $ 679 Borrowed funds 17,392 17,379 Total liabilities 18,360 18,058 Stockholders’ equity 200,147 212,492 Total liabilities and stockholders’ equity $ 218,507 $ 230,550 CITIZENS FINANCIAL SERVICES, INC. CONDENSED STATEMENT OF INCOME Year Ended December 31, (in thousands) 2022 2021 2020 Dividends from: Bank subsidiary $ 8,331 $ 8,994 $ 16,171 Equity securities 114 104 45 Interest income 6 - - Total income 8,451 9,098 16,216 Realized securities gains (losses) (219 ) 284 (23 ) Expenses 1,307 1,008 775 Income before equity in undistributed earnings of subsidiary 6,925 8,374 15,418 Equity in undistributed earnings - First Citizens Community Bank 22,135 20,744 9,685 Net income $ 29,060 $ 29,118 $ 25,103 Comprehensive (loss) income $ (3,926 ) $ 26,376 $ 28,319 CITIZENS FINANCIAL SERVICES, INC. STATEMENT OF CASH FLOWS Year Ended December 31, (in thousands) 2022 2021 2020 Cash flows from operating activities: Net income $ 29,060 $ 29,118 $ 25,103 Adjustments to reconcile net income to net cash provided by operating activities: Equity in undistributed earnings of subsidiaries (22,135 ) (20,744 ) (9,685 ) Investment securities losses (gains), net 219 (284 ) 23 Other, net 240 543 14 Net cash provided by operating activities 7,384 8,633 15,455 Cash flows from investing activities: Purchases of equity securities (218 ) - (1,339 ) Proceeds from the sale of equity securities 33 - 168 Acquisition of Midcoast - - (7,614 ) Net cash used in investing activities (185 ) - (8,785 ) Cash flows from financing activities: Cash dividends paid (7,588 ) (7,383 ) (6,539 ) Issuance of subordinated debt - 9,869 - Purchase of treasury stock (1,279 ) (1,374 ) (2,122 ) Sale of treasury stock to employee stock purchase plan 112 - 126 Net cash (used in) provided by financing activities (8,755 ) 1,112 (8,535 ) Net (decrease) increase in cash (1,556 ) 9,745 (1,865 ) Cash at beginning of year 15,046 5,301 7,166 Cash at end of year $ 13,490 $ 15,046 $ 5,301

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Business and Organization (Details) $ / shares in Units, $ in Thousands		12 Months Ended
	Oct. 18, 2022 USD ($) $ / shares shares	Dec. 31, 2022 Branch
Business and Organization [Abstract]
Number of full service banking offices | Branch		32
HV Bancorp, Inc. [Member]
Business and Organization [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
HV Bancorp, Inc. [Member] | Maximum [Member]
Business and Organization [Abstract]
Percentage of outstanding shares payable in cash	20%
HV Bancorp, Inc. [Member] | Minimum [Member]
Business and Organization [Abstract]
Percentage of decrease in market value of common stock for termination of merger agreement	20%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Operating Segments (Details)	12 Months Ended
	Dec. 31, 2022 Segment
Operating Segments [Abstract]
Number of operating segments	1

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Cash and Cash Equivalents (Details)	12 Months Ended
	Dec. 31, 2022
Cash and Cash Equivalents [Abstract]
Interest earning deposits maturity, Maximum for inclusion as cash equivalents	90 days

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Investment Securities (Details) $ in Thousands	Dec. 31, 2022 USD ($) Security	Dec. 31, 2021 USD ($)
Investment Securities [Abstract]
Number of classifications of investment securities | Security	3
Held-to-maturity securities	$ 0	$ 0
Trading securities	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Allowance for Loan Losses (Details)	12 Months Ended
	Dec. 31, 2022
Allowance for Loan Losses [Abstract]
Number of days past for loan to be considered impaired	90 days

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Premises and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Furniture, Fixtures and Equipment [Member] | Minimum [Member]
Premises and Equipment [Abstract]
Useful life	3 years
Furniture, Fixtures and Equipment [Member] | Maximum [Member]
Premises and Equipment [Abstract]
Useful life	15 years
Building Premises [Member] | Minimum [Member]
Premises and Equipment [Abstract]
Useful life	5 years
Building Premises [Member] | Maximum [Member]
Premises and Equipment [Abstract]
Useful life	40 years

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2022
Core Deposits [Member]
Intangible Assets [Abstract]
Useful Life	10 years
Noncompete Agreements [Member]
Intangible Assets [Abstract]
Useful Life	4 years

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Abstract]
Goodwill impairment loss	$ 0	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOU_12

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Bank Owned Life Insurance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Bank Owned Life Insurance [Abstract]
Benefit in excess of the cash surrender value	50%
Obligation included in other liabilities	$ 660	$ 696
(Benefit)/expenses associated with split dollar benefit	$ (36)	$ 9	$ 3

SUMMARY OF SIGNIFICANT ACCOU_13

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Derivatives (Details)	12 Months Ended
	Dec. 31, 2022 Derivative
Derivatives [Abstract]
Number of types of derivatives	3

SUMMARY OF SIGNIFICANT ACCOU_14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Advertising Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Advertising Costs [Abstract]
Advertising and promotion costs	$ 970	$ 838	$ 716

SUMMARY OF SIGNIFICANT ACCOU_15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Recent Accounting Pronouncements (Details) - ASU 2016-13 [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Recent Accounting Pronouncements [Abstract]
HTM debt securities	$ 0
Allowance for AFS debt securities	$ 0
Minimum [Member]
Recent Accounting Pronouncements [Abstract]
Percentage of decrease in allowance for loan losses and reserves for unfunded commitments	(10.00%)
Maximum [Member]
Recent Accounting Pronouncements [Abstract]
Percentage of decrease in allowance for loan losses and reserves for unfunded commitments	(15.00%)

SUMMARY OF SIGNIFICANT ACCOU_16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Basic earnings per share computation [Abstract]
Net income applicable to common stock	$ 29,060	$ 29,118	$ 25,103
Weighted average common shares outstanding (in shares)	3,969,722	3,984,085	3,883,027
Earnings per share - basic (in dollars per share)	$ 7.32	$ 7.31	$ 6.46
Diluted earnings per share computation [Abstract]
Net income applicable to common stock	$ 29,060	$ 29,118	$ 25,103
Weighted average common shares outstanding for basic earnings per share (in shares)	3,969,722	3,984,085	3,883,027
Add: Dilutive effects of restricted stock (in shares)	0	0	1,841
Weighted average common shares outstanding for dilutive earnings per share (in shares)	3,969,722	3,984,085	3,884,868
Earnings per share - dilutive (in dollars per share)	$ 7.32	$ 7.31	$ 6.46
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive restricted stock excluded from net income per share calculations (in shares)	5,458	5,494	4,302
Restricted Stock [Member] | Minimum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 44.93	$ 44.93	$ 58.37
Restricted Stock [Member] | Maximum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 74.27	$ 63.19	$ 62.93

REVENUE RECOGNITION (Details)

REVENUE RECOGNITION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue from Customers [Abstract]
Service charges	$ 5,346	$ 4,755	$ 4,221
Trust	803	865	803
Brokerage and insurance	1,895	1,625	1,297
Other	543	492	339
Revenue from customers	8,587	7,737	6,660
Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	5,346	4,755	4,221
Overdraft Fees [Member]
Revenue from Customers [Abstract]
Service charges	1,374	1,111	1,171
Statement Fees [Member]
Revenue from Customers [Abstract]
Service charges	208	225	207
Interchange Revenue [Member]
Revenue from Customers [Abstract]
Service charges	3,226	2,801	2,287
ATM Income [Member]
Revenue from Customers [Abstract]
Service charges	229	388	323
Other Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	$ 309	$ 230	$ 233

RESTRICTIONS ON CASH AND DUE _2

RESTRICTIONS ON CASH AND DUE FROM BANKS (Details) $ in Thousands	Dec. 31, 2022 USD ($)
RESTRICTIONS ON CASH AND DUE FROM BANKS [Abstract]
Cash FDIC insured amount, maximum	$ 250

INVESTMENT SECURITIES, Amortize

INVESTMENT SECURITIES, Amortized Cost, Gross Unrealized Gains and Losses and Fair Value of Investment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Securities [Abstract]
Amortized cost	$ 486,993	$ 412,018
Gross Unrealized Gains	50	4,381
Gross Unrealized Losses	(47,537)	(3,997)
Fair value	439,506	412,402
U.S. Agency Securities [Member]
Debt Securities [Abstract]
Amortized cost	78,556	73,803
Gross Unrealized Gains	0	976
Gross Unrealized Losses	(7,879)	(834)
Fair value	70,677	73,945
U.S. Treasuries [Member]
Debt Securities [Abstract]
Amortized cost	162,236	116,743
Gross Unrealized Gains	0	63
Gross Unrealized Losses	(13,666)	(1,459)
Fair value	148,570	115,347
Obligations of State and Political Subdivisions [Member]
Debt Securities [Abstract]
Amortized cost	120,562	109,367
Gross Unrealized Gains	35	2,706
Gross Unrealized Losses	(10,297)	(52)
Fair value	110,300	112,021
Corporate Obligations [Member]
Debt Securities [Abstract]
Amortized cost	10,335	10,378
Gross Unrealized Gains	0	39
Gross Unrealized Losses	(952)	(84)
Fair value	9,383	10,333
Mortgage-backed Securities in Government Sponsored Entities [Member]
Debt Securities [Abstract]
Amortized cost	115,304	101,727
Gross Unrealized Gains	15	597
Gross Unrealized Losses	(14,743)	(1,568)
Fair value	$ 100,576	$ 100,756

INVESTMENT SECURITIES, Gross Un

INVESTMENT SECURITIES, Gross Unrealized Losses and Fair Value (Details) $ in Thousands	Dec. 31, 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	361
Less than twelve months, Fair value	$ 181,562	$ 211,396
Twelve months or greater, Fair value	246,164	18,416
Total, Fair value	427,726	229,812
Less than twelve months, Gross unrealized losses	(11,648)	(3,261)
Twelve months or greater, Gross unrealized losses	(35,889)	(736)
Total, Gross Unrealized Losses	(47,537)	(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	39,729	26,754
Twelve months or greater, Fair value	30,948	7,542
Total, Fair value	70,677	34,296
Less than twelve months, Gross unrealized losses	(1,892)	(387)
Twelve months or greater, Gross unrealized losses	(5,987)	(447)
Total, Gross Unrealized Losses	(7,879)	(834)
U.S. Treasuries [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	32,673	106,794
Twelve months or greater, Fair value	115,897	0
Total, Fair value	148,570	106,794
Less than twelve months, Gross unrealized losses	(1,337)	(1,459)
Twelve months or greater, Gross unrealized losses	(12,329)	0
Total, Gross Unrealized Losses	(13,666)	(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	66,725	10,744
Twelve months or greater, Fair value	35,782	2,899
Total, Fair value	102,507	13,643
Less than twelve months, Gross unrealized losses	(4,887)	(26)
Twelve months or greater, Gross unrealized losses	(5,410)	(26)
Total, Gross Unrealized Losses	(10,297)	(52)
Corporate Obligations [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	2,165	6,922
Twelve months or greater, Fair value	6,218	0
Total, Fair value	8,383	6,922
Less than twelve months, Gross unrealized losses	(165)	(84)
Twelve months or greater, Gross unrealized losses	(787)	0
Total, Gross Unrealized Losses	(952)	(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	40,270	60,182
Twelve months or greater, Fair value	57,319	7,975
Total, Fair value	97,589	68,157
Less than twelve months, Gross unrealized losses	(3,367)	(1,305)
Twelve months or greater, Gross unrealized losses	(11,376)	(263)
Total, Gross Unrealized Losses	$ (14,743)	$ (1,568)

INVESTMENT SECURITIES, Gross Ga

INVESTMENT SECURITIES, Gross Gains and Losses, Available for Sale Securities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Security	Dec. 31, 2021 USD ($) Security	Dec. 31, 2020 USD ($) Security
Available for sale securities [Abstract]
Proceeds from sale of securities available-for-sale	$ 7,480	$ 29,198	$ 23,415
Gross gains and losses available-for-sale securities [Abstract]
Gross gains on available for sale securities	0	302	344
Gross losses on available for sale securities	(14)	(90)	(39)
Net (losses) gains	(14)	212	305
Equity securities [Abstract]
Net (losses) gains on in equity securities held during the period	(251)	339	(109)
Less: Net gains realized on the sale of equity securities during the period	4	0	68
Net unrealized gains (losses) recognized in earnings	(247)	339	(41)
Asset Pledged as Collateral [Member] | Public Funds, Other Deposit and Borrowings [Member]
Investment Securities Pledged [Abstract]
Investment securities pledged as collateral	311,766	295,028
U.S. Agency Securities [Member]
Gross gains and losses available-for-sale securities [Abstract]
Gross gains on available for sale securities		125
Gross losses on available for sale securities	$ (14)	$ (90)
Equity securities [Abstract]
Available-for-sale securities sold at a gross gain | Security		3
Available-for-sale securities sold at a gross loss | Security	3	1
U.S. Treasuries [Member]
Gross gains and losses available-for-sale securities [Abstract]
Gross gains on available for sale securities		$ 177
Equity securities [Abstract]
Available-for-sale securities sold at a gross gain | Security		6
Mortgage-backed Securities in Government Sponsored Entities [Member]
Gross gains and losses available-for-sale securities [Abstract]
Gross gains on available for sale securities			344
Gross losses on available for sale securities			$ (39)
Equity securities [Abstract]
Available-for-sale securities sold at a gross gain | Security			17
Available-for-sale securities sold at a gross loss | Security			2

INVESTMENT SECURITIES, Debt Sec

INVESTMENT SECURITIES, Debt Securities, Amortized Cost and Fair Value by Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Due in one year or less	$ 22,327
Due after one year through five years	195,401
Due after five years through ten years	103,463
Due after ten years	165,802
Amortized cost	486,993	$ 412,018
Available-for-Sale Debt Securities, Fair Value [Abstract]
Due in one year or less	21,863
Due after one year through five years	180,261
Due after five years through ten years	92,019
Due after ten years	145,363
Fair value	$ 439,506	$ 412,402

LOANS AND RELATED ALLOWANCE F_3

LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES, Primary Segments Portfolio and Accretable Yield for PCI Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Apr. 17, 2020
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loan receivables	$ 1,724,999	$ 1,441,533
Individually evaluated for impairment	11,969	15,533
Loans acquired with deteriorated credit quality	3,306	3,802
Collectively evaluated for impairment	1,709,724	1,422,198
Net unamortized loan fees and costs	2,573	2,038
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Allowance for loan losses	18,552	17,304
Individually evaluated for impairment	102	121	$ 510
Allowance for loan losses related to loans acquired with deteriorated credit quality	0	0
Collectively evaluated for impairment	18,450	17,183	15,305
Loans and Leases Receivable, Net Amount [Abstract]
Net loans	1,706,447	1,424,229
Net loans, individually evaluated for impairment	11,867	15,412
Net loans, loans acquired with deteriorated credit quality	3,306	3,802
Net loans, collectively evaluated for impairment	1,691,274	1,405,015
Changes in the accretable yield for purchased credit-impaired loans [Roll Forward]
Balance at beginning of period	370	788
Accretion	(759)	(499)
Reclassification of non-accretable discount	1,212	81
Balance at end of period	823	370
Loans acquired with specific evidence of deterioration in credit quality [Abstract]
Outstanding balance	5,758	6,159
Carrying amount	3,306	3,802
Real estate loans serviced for Freddie Mac and Fannie Mae	187,754	197,037
Real estate loans sold to Freddie Mac and Fannie Mae without recourse	177,575	184,897
Portfolio balance under MPF	10,179	12,140
First-loss position for MPF maintained by FHLB	161
Credit enhancement for MPF by FHLB	$ 348
Number of days past for loan to be considered impaired, Minimum	90 days
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	$ 14,653	17,905
Minimum [Member]
Loans acquired with specific evidence of deterioration in credit quality [Abstract]
Number of days past for loan to be considered impaired, Minimum	90 days
First Mortgage [Member] | Minimum [Member]
Loans acquired with specific evidence of deterioration in credit quality [Abstract]
Period of mortgage on real estate	15 years
First Mortgage [Member] | Maximum [Member]
Loans acquired with specific evidence of deterioration in credit quality [Abstract]
Period of mortgage on real estate	30 years
Second Mortgage [Member] | Maximum [Member]
Loans acquired with specific evidence of deterioration in credit quality [Abstract]
Period of mortgage on real estate	15 years
Paycheck Protection Program [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Loans originated		24,300
Outstanding principal balances	$ 0	6,800
Maximum amount of loan forgiven by guidance from SBA	150
Real Estate Loans [Member] | Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loan receivables	210,213	201,097
Individually evaluated for impairment	335	620
Loans acquired with deteriorated credit quality	9	14
Collectively evaluated for impairment	209,869	200,463
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	4	12	18
Collectively evaluated for impairment	1,052	1,135	1,156
Real Estate Loans [Member] | Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loan receivables	876,569	687,338
Individually evaluated for impairment	5,675	8,381
Loans acquired with deteriorated credit quality	1,856	2,145
Collectively evaluated for impairment	869,038	676,812
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	57	61	95
Collectively evaluated for impairment	10,063	8,038	6,121
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	6,655	9,330
Real Estate Loans [Member] | Agricultural [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loan receivables	313,614	312,011
Individually evaluated for impairment	5,380	5,355
Loans acquired with deteriorated credit quality	1,441	1,643
Collectively evaluated for impairment	307,055	305,013
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	24	14	83
Collectively evaluated for impairment	4,565	4,715	4,870
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	6,062	5,694
Real Estate Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loan receivables	80,691	55,036
Individually evaluated for impairment	0	0
Loans acquired with deteriorated credit quality	0	0
Collectively evaluated for impairment	80,691	55,036
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	0	0	0
Collectively evaluated for impairment	801	434	122
Consumer [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loan receivables	86,650	25,858
Individually evaluated for impairment	4	0
Loans acquired with deteriorated credit quality	0	0
Collectively evaluated for impairment	86,646	25,858
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	4	0	0
Collectively evaluated for impairment	131	262	321
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	4
Other Commercial Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loan receivables	63,222	74,585
Individually evaluated for impairment	102	186
Loans acquired with deteriorated credit quality	0	0
Collectively evaluated for impairment	63,120	74,399
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	13	34	170
Collectively evaluated for impairment	1,027	989	1,056
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	797	813
Other Agricultural Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loan receivables	34,832	39,852
Individually evaluated for impairment	473	991
Loans acquired with deteriorated credit quality	0	0
Collectively evaluated for impairment	34,097	38,861
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	0	0	144
Collectively evaluated for impairment	489	558	720
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance	669	1,274
State and Political Subdivision Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loan receivables	59,208	45,756
Individually evaluated for impairment	0	0
Loans acquired with deteriorated credit quality	0	0
Collectively evaluated for impairment	59,208	45,756
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Individually evaluated for impairment	0	0	0
Collectively evaluated for impairment	$ 322	$ 281	$ 479
MidCoast Community Bancorp, Inc [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Unpaid principal balance				$ 8,005
Purchase accounting adjustments related to purchased impaired loans [Abstract]
Contractually required principal and interest at acquisition				8,801
Non-accretable discount				(2,966)
Expected cash flows				5,835
Accretable discount				(966)
Estimated fair value				$ 4,869

LOANS AND RELATED ALLOWANCE F_4

LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES, Impaired Financing Receivable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	$ 14,653	$ 17,905
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	11,292	14,878
Recorded Investment With Allowance	677	655
Total Recorded Investment	11,969	15,533
Related Allowance	102	121
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	13,040	15,880	$ 18,278
Interest Income Recognized	356	395	468
Interest Income Recognized Cash Basis	10	31	27
Real Estate Loans [Member] | Mortgages [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	395	697
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	242	495
Recorded Investment With Allowance	39	45
Total Recorded Investment	281	540
Related Allowance	4	6
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	421	682	956
Interest Income Recognized	12	16	20
Interest Income Recognized Cash Basis	0	0	0
Real Estate Loans [Member] | Home Equity [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	71	97
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	39	37
Recorded Investment With Allowance	15	43
Total Recorded Investment	54	80
Related Allowance	0	6
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	64	99	139
Interest Income Recognized	4	4	6
Interest Income Recognized Cash Basis	0	0	0
Real Estate Loans [Member] | Commercial [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	6,655	9,330
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	5,314	8,096
Recorded Investment With Allowance	361	285
Total Recorded Investment	5,675	8,381
Related Allowance	57	61
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	6,216	8,789	10,354
Interest Income Recognized	207	288	358
Interest Income Recognized Cash Basis	10	31	27
Real Estate Loans [Member] | Agricultural [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	6,062	5,694
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	5,192	5,167
Recorded Investment With Allowance	188	188
Total Recorded Investment	5,380	5,355
Related Allowance	24	14
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	5,540	4,562	3,918
Interest Income Recognized	126	82	75
Interest Income Recognized Cash Basis	0	0	0
Consumer [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	4
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	0
Recorded Investment With Allowance	4
Total Recorded Investment	4
Related Allowance	4
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	1		3
Interest Income Recognized	0		0
Interest Income Recognized Cash Basis	0		0
Other Commercial Loans [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	797	813
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	32	92
Recorded Investment With Allowance	70	94
Total Recorded Investment	102	186
Related Allowance	13	34
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	260	704	1,671
Interest Income Recognized	3	2	3
Interest Income Recognized Cash Basis	0	0	0
Other Agricultural Loans [Member]
Impaired Financing Receivable [Abstract]
Unpaid Principal Balance	669	1,274
Impaired Financing Receivable, Recorded Investment [Abstract]
Recorded Investment With No Allowance	473	991
Recorded Investment With Allowance	0	0
Total Recorded Investment	473	991
Related Allowance	0	0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Average Recorded Investment	538	1,044	1,237
Interest Income Recognized	4	3	6
Interest Income Recognized Cash Basis	$ 0	$ 0	$ 0

LOANS AND RELATED ALLOWANCE F_5

LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES, Credit Quality Indicator (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable [Abstract]
Amount over which all relationships to be reviewed, minimum	$ 500
Financing Receivable by credit exposure [Abstract]
Total	$ 296,863	$ 226,955
Minimum [Member]
Financing Receivable [Abstract]
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	876,569	687,338
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	313,614	312,011
Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	80,691	55,036
Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	162,569	150,942
Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	47,644	50,155
Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	86,650	25,858
Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	63,222	74,585
Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	34,832	39,852
State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	59,208	45,756
Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,365,876	1,147,030
Pass [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	842,912	646,137
Pass [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	295,443	291,537
Pass [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	75,703	55,036
Pass [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	59,902	70,932
Pass [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	32,708	37,800
Pass [Member] | State and Political Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	59,208	45,588
Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total	46,909	55,245
Special Mention [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	28,047	35,332
Special Mention [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	11,960	15,105
Special Mention [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	2,642	0
Special Mention [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	2,953	3,289
Special Mention [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	1,307	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	15,321	12,255
Substandard [Member] | Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total	5,610	5,869
Substandard [Member] | Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total	6,211	5,369
Substandard [Member] | Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total	2,346	0
Substandard [Member] | Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	337	316
Substandard [Member] | Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total	817	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	30	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	30	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	1,428,136	1,214,578
Performing [Member]
Financing Receivable by credit exposure [Abstract]
Total	296,256	226,300
Performing [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	161,998	150,320
Performing [Member] | Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total	47,615	50,122
Performing [Member] | Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total	86,643	25,858
Nonperforming [Member]
Financing Receivable by credit exposure [Abstract]
Total	598	641
Nonperforming [Member] | Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total	562	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	7	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 AND RELATED ALLOWANCE F_6

LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES, Past Due (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Recorded investment of past due [Abstract]
Total past due	$ 7,020	$ 4,637
Current	1,714,673	1,433,094
PCI	3,306	3,802
Total loan receivables	1,724,999	1,441,533
90 Days and accruing	7	46
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	3,568	3,624
Current and non-accrual	3,370	3,992
PCI Loans considered non accrual	0	0
Financing receivable nonaccrual status	6,938	7,616
Foregone interest income	676	573	$ 756
Financing receivables on accrual status [Abstract]
Total past due and still accruing	3,452	1,013
Current and still accruing	1,711,303	1,429,102
PCI Loans still accruing	3,306	3,802
Total financing receivables and still accruing	$ 1,718,061	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	$ 3,276	671
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	46	0
Financing receivables on accrual status [Abstract]
Total past due and still accruing	3,230	671
60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	291	296
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	76	0
Financing receivables on accrual status [Abstract]
Total past due and still accruing	215	296
90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	3,453	3,670
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	3,446	3,624
Financing receivables on accrual status [Abstract]
Total past due and still accruing	7	46
Real Estate Loans [Member] | Mortgages [Member]
Recorded investment of past due [Abstract]
Total past due	717	599
Current	161,843	150,329
PCI	9	14
Total loan receivables	162,569	150,942
90 Days and accruing	0	13
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	562	595
Real Estate Loans [Member] | Mortgages [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	356	220
Real Estate Loans [Member] | Mortgages [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	132	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	86	136
Current	47,558	50,019
PCI	0	0
Total loan receivables	47,644	50,155
90 Days 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	48	103
Real Estate Loans [Member] | Home Equity [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	9	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	2,968	2,211
Current	871,745	682,982
PCI	1,856	2,145
Total loan receivables	876,569	687,338
90 Days and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,778	2,945
Real Estate Loans [Member] | Commercial [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,065	127
Real Estate Loans [Member] | Commercial [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	115	115
Real Estate Loans [Member] | Commercial [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,788	1,969
Real Estate Loans [Member] | Agricultural [Member]
Recorded investment of past due [Abstract]
Total past due	1,368	1,398
Current	310,805	308,970
PCI	1,441	1,643
Total loan receivables	313,614	312,011
90 Days and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	3,222	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	1,368	1,367
Real Estate Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Current	80,691	55,036
PCI	0	0
Total loan receivables	80,691	55,036
90 Days 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	154	164
Current	86,496	25,694
PCI	0	0
Total loan receivables	86,650	25,858
90 Days and accruing	7	0
Consumer [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	147	163
Consumer [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	1
Consumer [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	7	0
Other Commercial Loans [Member]
Recorded investment of past due [Abstract]
Total past due	1,727	119
Current	61,495	74,466
PCI	0	0
Total loan receivables	63,222	74,585
90 Days and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	62	140
Other Commercial Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,660	17
Other Commercial Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	35	10
Other Commercial Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	32	92
Other Agricultural Loans [Member]
Recorded investment of past due [Abstract]
Total past due	0	10
Current	34,832	39,842
PCI	0	0
Total loan receivables	34,832	39,852
90 Days and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	285	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	0	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	59,208	45,756
PCI	0	0
Total loan receivables	59,208	45,756
90 Days 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 AND RELATED ALLOWANCE F_7

LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES, Trouble Debt Restructuring (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Contract	Dec. 31, 2021 USD ($) Contract	Dec. 31, 2020 USD ($) Contract
LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES [Abstract]
Reserves of allowance for loan losses	$ 15	$ 26	$ 257
Recidivism receivables [Abstract]
Number of contract, subsequently defaults | Contract	0	0	1
Total recidivism, Recorded investment	$ 0	$ 0	$ 110
Interest Modification [Member]
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]
Financing receivable modifications [Abstract]
Number of contracts | Contract	7	8	17
Pre-modification outstanding recorded investment	$ 3,446	$ 3,559	$ 4,068
Post-modification outstanding recorded investment	$ 3,446	$ 3,559	$ 4,068
Real Estate Loans [Member] | Mortgages [Member] | Interest Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract			0
Pre-modification outstanding recorded investment			$ 0
Post-modification outstanding recorded investment			$ 0
Real Estate Loans [Member] | Mortgages [Member] | Term Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract			1
Pre-modification outstanding recorded investment			$ 2
Post-modification outstanding recorded investment			$ 2
Real Estate Loans [Member] | Home Equity [Member] | Interest Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract	0
Pre-modification outstanding recorded investment	$ 0
Post-modification outstanding recorded investment	$ 0
Real Estate Loans [Member] | Home Equity [Member] | Term Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract	1
Pre-modification outstanding recorded investment	$ 8
Post-modification outstanding recorded investment	$ 8
Real Estate Loans [Member] | Commercial [Member]
Recidivism receivables [Abstract]
Number of contract, subsequently defaults | Contract	0	0	1
Total recidivism, Recorded investment	$ 0	$ 0	$ 110
Real Estate Loans [Member] | Commercial [Member] | Interest Modification [Member]
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
Real Estate Loans [Member] | Commercial [Member] | Term Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract	4	4	10
Pre-modification outstanding recorded investment	$ 2,301	$ 1,469	$ 2,456
Post-modification outstanding recorded investment	$ 2,301	$ 1,469	$ 2,456
Real Estate Loans [Member] | Agricultural [Member] | Interest Modification [Member]
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
Real Estate Loans [Member] | Agricultural [Member] | Term Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract	2	4	2
Pre-modification outstanding recorded investment	$ 1,137	$ 2,090	$ 494
Post-modification outstanding recorded investment	$ 1,137	$ 2,090	$ 494
Consumer [Member] | Interest Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract			0
Pre-modification outstanding recorded investment			$ 0
Post-modification outstanding recorded investment			$ 0
Consumer [Member] | Term Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract			1
Pre-modification outstanding recorded investment			$ 3
Post-modification outstanding recorded investment			$ 3
Other Commercial Loans [Member] | Interest Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract			0
Pre-modification outstanding recorded investment			$ 0
Post-modification outstanding recorded investment			$ 0
Other Commercial Loans [Member] | Term Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract			2
Pre-modification outstanding recorded investment			$ 1,094
Post-modification outstanding recorded investment			$ 1,094
Other Agricultural Loans [Member] | Interest Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract			0
Pre-modification outstanding recorded investment			$ 0
Post-modification outstanding recorded investment			$ 0
Other Agricultural Loans [Member] | Term Modification [Member]
Financing receivable modifications [Abstract]
Number of contracts | Contract			1
Pre-modification outstanding recorded investment			$ 19
Post-modification outstanding recorded investment			$ 19

LOANS AND RELATED ALLOWANCE F_8

LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES, Foreclosed Assets Held For Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	$ 543	$ 1,180
Consumer Residential Mortgages [Member]
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	241
Formal foreclosure proceedings on potential foreclosure assets	$ 185

LOANS AND RELATED ALLOWANCE F_9

LOANS AND RELATED ALLOWANCE FOR LOAN LOSSES, Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 17,304	$ 15,815	$ 13,845
Charge-offs	(472)	(214)	(533)
Recoveries	37	153	103
Provision	1,683	1,550	2,400
Balance at end of period	18,552	17,304	15,815
Individually evaluated for impairment	102	121	510
Collectively evaluated for impairment	18,450	17,183	15,305
Real Estate Loans [Member] | Residential [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,147	1,174	1,114
Charge-offs	0	0	0
Recoveries	0	0	14
Provision	(91)	(27)	46
Balance at end of period	1,056	1,147	1,174
Individually evaluated for impairment	4	12	18
Collectively evaluated for impairment	1,052	1,135	1,156
Real Estate Loans [Member] | Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	8,099	6,216	4,549
Charge-offs	0	(54)	(435)
Recoveries	3	89	37
Provision	2,018	1,848	2,065
Balance at end of period	10,120	8,099	6,216
Individually evaluated for impairment	57	61	95
Collectively evaluated for impairment	10,063	8,038	6,121
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	4,729	4,953	5,022
Charge-offs	0	0	(4)
Recoveries	0	0	19
Provision	(140)	(224)	(84)
Balance at end of period	4,589	4,729	4,953
Individually evaluated for impairment	24	14	83
Collectively evaluated for impairment	4,565	4,715	4,870
Real Estate Loans [Member] | Construction [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	434	122	43
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	367	312	79
Balance at end of period	801	434	122
Individually evaluated for impairment	0	0	0
Collectively evaluated for impairment	801	434	122
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	262	321	112
Charge-offs	(37)	(27)	(50)
Recoveries	21	21	21
Provision	(111)	(53)	238
Balance at end of period	135	262	321
Individually evaluated for impairment	4	0	0
Collectively evaluated for impairment	131	262	321
Other Commercial Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,023	1,226	1,255
Charge-offs	(435)	(133)	(44)
Recoveries	13	43	12
Provision	439	(113)	3
Balance at end of period	1,040	1,023	1,226
Individually evaluated for impairment	13	34	170
Collectively evaluated for impairment	1,027	989	1,056
Other Agricultural Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	558	864	961
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	(69)	(306)	(97)
Balance at end of period	489	558	864
Individually evaluated for impairment	0	0	144
Collectively evaluated for impairment	489	558	720
State and Political Subdivision Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	281	479	536
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	41	(198)	(57)
Balance at end of period	322	281	479
Individually evaluated for impairment	0	0	0
Collectively evaluated for impairment	322	281	479
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	771	460	253
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	(771)	311	207
Balance at end of period	0	771	460
Individually evaluated for impairment	0	0	0
Collectively evaluated for impairment	$ 0	$ 771	$ 460

PREMISES & EQUIPMENT (Details)

PREMISES & EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Premises and Equipment [Abstract]
Premises and equipment, gross	$ 34,327	$ 32,898
Less: accumulated depreciation	16,708	15,882
Premises and equipment, net	17,619	17,016
Depreciation expense	877	922	$ 921
Land [Member]
Premises and Equipment [Abstract]
Premises and equipment, gross	5,667	5,462
Buildings [Member]
Premises and Equipment [Abstract]
Premises and equipment, gross	20,997	20,094
Furniture, Fixtures and Equipment [Member]
Premises and Equipment [Abstract]
Premises and equipment, gross	7,512	7,275
Construction in Process [Member]
Premises and Equipment [Abstract]
Premises and equipment, gross	$ 151	$ 67

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Amortizing intangible assets [Abstract]
Gross carrying value	[1]	$ 4,279	$ 4,442
Accumulated amortization	[1]	(3,007)	(2,815)
Net carrying value	[1]	1,272	1,627
Non-amortized intangible assets [Abstract]
Goodwill		31,376	31,376
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		461
Estimated Amortization Expense [Abstract]
2023		388
2024		297
2025		212
2026		138
2027		100
2028 and thereafter		137
Net carrying value	[1]	1,272	1,627
Mortgage Servicing Rights (MSRs) [Member]
Amortizing intangible assets [Abstract]
Gross carrying value	[1]	2,336	2,499
Accumulated amortization	[1]	(1,362)	(1,326)
Net carrying value	[1]	974	1,173
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		305
Estimated Amortization Expense [Abstract]
2023		267
2024		211
2025		162
2026		121
2027		88
2028 and thereafter		125
Net carrying value	[1]	974	1,173
Core Deposit Intangibles [Member]
Amortizing intangible assets [Abstract]
Gross carrying value	[1]	1,943	1,943
Accumulated amortization	[1]	(1,645)	(1,489)
Net carrying value	[1]	298	454
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		156
Estimated Amortization Expense [Abstract]
2023		121
2024		86
2025		50
2026		17
2027		12
2028 and thereafter		12
Net carrying value	[1]	$ 298	$ 454
[1]Excludes fully amortized intangible assets

FEDERAL HOME LOAN BANK (FHLB)_2

FEDERAL HOME LOAN BANK (FHLB) STOCK (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
FEDERAL HOME LOAN BANK (FHLB) STOCK [Abstract]
Federal home loan bank stock	$ 10,627	$ 3,292
FHLB Stock, at par value (in dollars per share)	$ 100

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
DEPOSITS [Abstract]
Non-interest-bearing deposits	$ 396,260	$ 358,073
NOW accounts	512,502	485,292
Savings deposits	321,917	313,048
Money market deposit accounts	335,838	350,122
Certificates of deposit	277,691	329,616
Total deposits	1,844,208	1,836,151
Certificates of deposit of $250,000 or more [Abstract]
Certificates of deposit of $250,000 or more	56,287	79,610
Brokered deposits	16,006	$ 0
Maturities of certificates of deposit [Abstract]
2023	153,926
2024	50,951
2025	31,692
2026	18,845
2027	16,511
Thereafter	5,766
Total certificates of deposit	$ 277,691

BORROWED FUNDS AND REPURCHASE_3

BORROWED FUNDS AND REPURCHASE AGREEMENTS, Breakdown of Borrowed Funds (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Breakdown of Borrowed Funds [Abstract]
Borrowed funds		$ 257,278	$ 73,977
Highest balance at any month-end		259,215	100,777
Average balance		$ 149,661	$ 84,622
Weighted average interest rate paid during the year		2.61%	1.50%
Weighted average interest rate as of year end		3.66%	1.56%
Securities Sold Under Agreements to Repurchase [Member]
Breakdown of Borrowed Funds [Abstract]
Borrowed funds	[1]	$ 17,776	$ 16,873
Highest balance at any month-end	[1]	17,776	16,873
Average balance	[1]	$ 16,246	$ 14,726
Weighted average interest rate paid during the year	[1]	1.95%	0.06%
Weighted average interest rate as of year end	[1]	4.13%	0.08%
FHLB Advances [Member]
Breakdown of Borrowed Funds [Abstract]
Borrowed funds	[2]	$ 169,110	$ 0
Federal Home Loan Bank, advances, highest balance at any month-end	[2]	186,626	0
Federal Home Loan Bank, advances, average balance	[2]	$ 69,571	$ 0
Federal Home Loan Bank, advances, weighted average interest rate paid during the year	[2]	3.50%	0%
Federal Home Loan Bank, advances, weighted average interest rate as of year-end	[2]	4.45%	0%
Bank Federal Funds Lines [Member]
Breakdown of Borrowed Funds [Abstract]
Borrowed funds	[3]	$ 0	$ 0
Highest balance at any month-end	[3]	0	0
Average balance	[3]	$ 3	$ 0
Weighted average interest rate paid during the year	[3]	1.99%	0.51%
Weighted average interest rate as of year end	[3]	0%	0%
FRB BIC Line [Member]
Breakdown of Borrowed Funds [Abstract]
Borrowed funds	[4]	$ 0	$ 0
Highest balance at any month-end	[4]	0	0
Average balance	[4]	$ 49	$ 0
Weighted average interest rate paid during the year	[4]	1.76%	0.22%
Weighted average interest rate as of year end	[4]	0%	0%
Line of Credit [Member]
Breakdown of Borrowed Funds [Abstract]
Borrowed funds	[5]	$ 0	$ 0
Highest balance at any month-end	[5]	0	0
Average balance	[5]	$ 0	$ 0
Weighted average interest rate paid during the year	[5]	0%	0%
Weighted average interest rate as of year end	[5]	0%	0%
Subordinated Debt [Member]
Breakdown of Borrowed Funds [Abstract]
Borrowed funds	[6]	$ 9,892	$ 9,879
Highest balance at any month-end	[6]	9,892	9,879
Average balance	[6]	$ 9,885	$ 7,036
Weighted average interest rate paid during the year	[6]	4.18%	4.17%
Weighted average interest rate as of year end	[6]	4.18%	4.18%
Notes Payable [Member]
Breakdown of Borrowed Funds [Abstract]
Borrowed funds	[7]	$ 7,500	$ 7,500
Highest balance at any month-end	[7]	7,500	7,500
Average balance	[7]	$ 7,500	$ 7,500
Weighted average interest rate paid during the year	[7]	3.63%	3.57%
Weighted average interest rate as of year end	[7]	3.57%	3.57%
Term Loans [Member]
Breakdown of Borrowed Funds [Abstract]
Borrowed funds	[8]	$ 53,000	$ 39,725
Highest balance at any month-end	[8]	53,000	66,525
Average balance	[8]	$ 46,407	$ 55,360
Weighted average interest rate paid during the year	[8]	1%	1.26%
Weighted average interest rate as of year end	[8]	1%	1.15%
[1]We utilize securities sold under agreements to repurchase to facilitate the needs of our customers and to facilitate secured short-term funding needs. Securities sold under agreements to repurchase are stated at the amount of cash received in connection with the transaction. We monitor collateral levels on a continuous basis. We may be required to provide additional collateral based on the fair value of the underlying securities. Securities pledged as collateral under repurchase agreements are maintained with our safekeeping agents. The collateral pledged on the repurchase agreements by the remaining contractual maturity of the repurchase agreements in the Consolidated Balance Sheets as of December 31, 2022 and December 31, 2021 is presented in the following tables (in thousands).[2]FHLB Advances consist of an “Open RepoPlus” agreement with the FHLB of Pittsburgh. FHLB “Open RepoPlus” advances are short-term borrowings that bear interest based on the FHLB discount rate or Federal Funds rate, whichever is higher. The Company has a borrowing limit of $871,227,000, inclusive of any outstanding advances and letters of credit. FHLB advances are secured by a blanket security agreement that includes the Company’s FHLB stock, as well as certain investment and mortgage-backed securities held in safekeeping at the FHLB and certain residential and commercial mortgage loans. A portion of these advances, $43.0 million, are subject to interest rate swap arrangements. See Note 17 for additional information.[3]The federal funds lines consist of unsecured lines from two third party banks at market rates. The Bank has a borrowing limit totaling $34,000,000, inclusive of any outstanding balances. No specific collateral is required to be pledged for these borrowings.[4]The Federal Reserve Bank Borrower in Custody (FRB BIC) Line consists of a borrower in custody in agreement opened in January 2010 with the Federal Reserve Bank of Philadelphia secured by municipal loans maintained in the Company’s possession. As of December 31, 2022 and 2021, the Company has a borrowing limit of $1,050,000 and $1,068,000, respectively, inclusive of any outstanding advances. The approximate carrying value of the municipal loan collateral was $1,360,000 and $1,683,000 as of December 31, 2022 and 2021, respectively.[5]The Company issued a $20.0 million revolving line of credit in December 2022 with a Pennsylvania community Bank with a maturity date of February 1, 2024, subject to an annual review by the lender, which may extend the line an additional year. The line is subject to an annual fee of $20,000. Interest on outstanding borrowings is payable at prime minus 0.50% No specific collateral is required to be pledged for these borrowings.[6]In April 2021, the Company issued $10.0 million of fixed to floating rate subordinated notes that mature on April 16, 2031, unless redeemed earlier. The notes bear interest at 4% per annum through April 16, 2026 and subsequently pay interest at the 90-day average secured overnight financing rate, determined on the determination date of the applicable interest period, plus 323

BORROWED FUNDS AND REPURCHASE_4

BORROWED FUNDS AND REPURCHASE AGREEMENTS, Collateral Pledged on the Repurchase Agreements by Contractual Maturity (Details) - USD ($)			12 Months Ended
		Apr. 16, 2021	Dec. 31, 2022	Dec. 31, 2021	Apr. 30, 2021	Dec. 31, 2008	Dec. 31, 2003
Remaining Contractual Maturity of Agreements [Abstract]
Total carrying value of collateral pledged			$ 20,371,000	$ 17,155,000
Total liability recognized for repurchase agreements			17,776,000	16,873,000
Borrowed Funds And Repurchase Agreement [Abstract]
Borrowed funds			257,278,000	73,977,000
Interest Rate Swap Arrangements [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Portion of advances subject to interest rate swap arrangements			43,000,000
Notes payable amount			7,500,000
U.S. Agency Securities [Member]
Remaining Contractual Maturity of Agreements [Abstract]
Total carrying value of collateral pledged			20,371,000	17,155,000
Overnight and Continuous [Member]
Remaining Contractual Maturity of Agreements [Abstract]
Total carrying value of collateral pledged			20,371,000	17,155,000
Overnight and Continuous [Member] | U.S. Agency Securities [Member]
Remaining Contractual Maturity of Agreements [Abstract]
Total carrying value of collateral pledged			20,371,000	17,155,000
Up to 30 Days [Member]
Remaining Contractual Maturity of Agreements [Abstract]
Total carrying value of collateral pledged			0	0
Up to 30 Days [Member] | U.S. Agency Securities [Member]
Remaining Contractual Maturity of Agreements [Abstract]
Total carrying value of collateral pledged			0	0
30 - 90 Days [Member]
Remaining Contractual Maturity of Agreements [Abstract]
Total carrying value of collateral pledged			0	0
30 - 90 Days [Member] | U.S. Agency Securities [Member]
Remaining Contractual Maturity of Agreements [Abstract]
Total carrying value of collateral pledged			0	0
Greater than 90 Days [Member]
Remaining Contractual Maturity of Agreements [Abstract]
Total carrying value of collateral pledged			0	0
Greater than 90 Days [Member] | U.S. Agency Securities [Member]
Remaining Contractual Maturity of Agreements [Abstract]
Total carrying value of collateral pledged			0	0
FHLB Advances [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Maximum borrowing limit			871,227,000
Borrowed funds	[1]		169,110,000	0
Bank Federal Funds Lines [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Maximum borrowing limit			34,000,000
Borrowed funds	[2]		0	0
FRB BIC Line [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Maximum borrowing limit			1,050,000	1,068,000
Carrying value of securities pledged as collateral			1,360,000	1,683,000
Borrowed funds	[3]		$ 0	0
Subordinated Debt [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Face amount of debt					$ 10,000,000
Variable rate basis			90-day
Basis points interest rate		3.23%
Unamortized debt issuance costs		$ 131,000	$ 108,000
Stated interest rate		4%
Notes maturity date			Apr. 16, 2031
Borrowed funds	[4]		$ 9,892,000	9,879,000
Notes Payable [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Face amount of debt			$ 7,500,000
Variable rate basis			3 month LIBOR
Basis points interest rate			2.80%
Notional amount of derivative liability							$ 7,500,000
Unamortized debt issuance costs						$ 75,000
Borrowed funds	[5]		$ 7,500,000	7,500,000
Line of Credit [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Borrowed funds	[6]		0	0
Line of Credit [Member] | Pennsylvania Community Bank [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Revolving line of credit maximum borrowing capacity			$ 20,000,000
Basis points interest rate			0.50%
Notes maturity date			Feb. 01, 2024
Revolving line of credit, annual fee			$ 20,000
Term Loans [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Borrowed funds	[7]		$ 53,000,000	39,725,000
Term Loans [Member] | January 3, 2023 [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Stated interest rate			3.86%
Notes maturity date			Jan. 03, 2023
Borrowed funds			$ 25,000,000	0
Term Loans [Member] | February 14, 2023 [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Stated interest rate			4.57%
Notes maturity date			Feb. 14, 2023
Borrowed funds			$ 18,000,000	0
Term Loans [Member] | March 28, 2024 [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Stated interest rate			2.46%
Notes maturity date			Mar. 28, 2024
Borrowed funds			$ 5,000,000	5,000,000
Term Loans [Member] | August 20, 2024 [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Stated interest rate			1.70%
Notes maturity date			Aug. 20, 2024
Borrowed funds			$ 5,000,000	5,000,000
Term Loans [Member] | January 3, 2022 [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Stated interest rate			0.26%
Notes maturity date			Jan. 03, 2022
Borrowed funds			$ 0	25,000,000
Term Loans [Member] | January 6, 2022 [Member]
Borrowed Funds And Repurchase Agreement [Abstract]
Stated interest rate			2.08%
Notes maturity date			Jan. 06, 2022
Borrowed funds			$ 0	$ 4,725,000
[1]FHLB Advances consist of an “Open RepoPlus” agreement with the FHLB of Pittsburgh. FHLB “Open RepoPlus” advances are short-term borrowings that bear interest based on the FHLB discount rate or Federal Funds rate, whichever is higher. The Company has a borrowing limit of $871,227,000, inclusive of any outstanding advances and letters of credit. FHLB advances are secured by a blanket security agreement that includes the Company’s FHLB stock, as well as certain investment and mortgage-backed securities held in safekeeping at the FHLB and certain residential and commercial mortgage loans. A portion of these advances, $43.0 million, are subject to interest rate swap arrangements. See Note 17 for additional information.[2]The federal funds lines consist of unsecured lines from two third party banks at market rates. The Bank has a borrowing limit totaling $34,000,000, inclusive of any outstanding balances. No specific collateral is required to be pledged for these borrowings.[3]The Federal Reserve Bank Borrower in Custody (FRB BIC) Line consists of a borrower in custody in agreement opened in January 2010 with the Federal Reserve Bank of Philadelphia secured by municipal loans maintained in the Company’s possession. As of December 31, 2022 and 2021, the Company has a borrowing limit of $1,050,000 and $1,068,000, respectively, inclusive of any outstanding advances. The approximate carrying value of the municipal loan collateral was $1,360,000 and $1,683,000 as of December 31, 2022 and 2021, respectively.[4]In April 2021, the Company issued $10.0 million of fixed to floating rate subordinated notes that mature on April 16, 2031, unless redeemed earlier. The notes bear interest at 4% per annum through April 16, 2026 and subsequently pay interest at the 90-day average secured overnight financing rate, determined on the determination date of the applicable interest period, plus 323

BORROWED FUNDS AND REPURCHASE_5

BORROWED FUNDS AND REPURCHASE AGREEMENTS, Maturities of Borrowed Funds (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Maturities of borrowed funds [Abstract]
2023	$ 229,886
2024	10,000
2025	0
2026	0
2027	0
Thereafter	17,392
Total borrowed funds	$ 257,278	$ 73,977

EMPLOYEE BENEFIT PLANS, Noncont

EMPLOYEE BENEFIT PLANS, Noncontributory Defined Benefit Pension Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
EMPLOYEE BENEFIT PLANS [Abstract]
Employer discretionary contribution to 401 (k) plan	$ 300	$ 290	$ 212
Amounts recognized in accumulated other comprehensive loss consists of [Abstract]
Total	912	1,494	(543)
Pension Plan [Member]
Change in benefit obligation [Roll Forward]
Benefit obligation at beginning of year	13,123	14,020
Service cost	356	380	330
Interest cost	275	270	332
Actuarial (Gain) / Loss	(3,230)	(438)
Settlement gain	(37)	(17)
Benefits paid	(1,163)	(1,092)
Benefit obligation at end of year	9,324	13,123	14,020
Change in plan assets [Roll Forward]
Fair value of plan assets at beginning of year	13,916	13,247
Actual return (loss) on plan assets	(1,418)	1,761
Employer contributions	0	0
Benefits paid	(1,163)	(1,092)
Fair value of plan assets at end of year	11,335	13,916	13,247
Funded status	2,011	793
Amounts recognized in accumulated other comprehensive loss consists of [Abstract]
Net loss	1,336	2,491
Prior service cost	0	0
Total	1,336	2,491
Components of net periodic benefit cost [Abstract]
Service cost	356	380	330
Interest cost	275	270	332
Return on plan assets	(935)	(895)	(862)
Partial settlement	144	235	302
Net amortization and deferral	96	336	233
Net periodic benefit (income) cost	(64)	$ 326	$ 335
Amounts that will be amortized from accumulated other comprehensive loss into the net periodic benefit cost in 2021, related to estimated net loss	$ 28
Weighted-average assumptions used to determine benefit obligations [Abstract]
Discount rate	4.75%	2.25%
Rate of compensation increase	3%	3%
Weighted-average assumptions used to determine net periodic benefit cost (income) [Abstract]
Expected long-term return on plan assets	7%	7%	7%
Rate of compensation increase	3%	3%	3%
Pension Plan [Member] | FCCB Plan [Member]
Weighted-average assumptions used to determine net periodic benefit cost (income) [Abstract]
Discount rate	2.25%	2%	2.75%

EMPLOYEE BENEFIT PLANS, Nonco_2

EMPLOYEE BENEFIT PLANS, Noncontributory Defined Benefit Pension Plan Fair Value of Plan Assets (Details) - Pension Plan [Member] - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 11,335	$ 13,916	$ 13,247
Allocation	100%	100%
Expected employer contribution to pension plan	$ 0
Expected future benefit payments [Abstract]
2023	143
2024	712
2025	1,029
2026	1,860
2027	1,186
2028 - 2032	4,284
Level I [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	9,144	$ 11,725
Level II [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	2,191	2,191
Level III [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	0	0
Cash and Cash Equivalents [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 431	$ 188
Allocation	3.80%	1.40%
Cash and Cash Equivalents [Member] | Level I [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 431	$ 188
Cash and Cash Equivalents [Member] | Level II [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	0	0
Cash and Cash Equivalents [Member] | Level III [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	0	0
Equity Securities [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 5,391	$ 6,291
Allocation	47.60%	45.20%
Equity Securities [Member] | Minimum [Member]
Target Allocations of Assets [Abstract]
Target plan asset allocations	50%
Equity Securities [Member] | Maximum [Member]
Target Allocations of Assets [Abstract]
Target plan asset allocations	70%
Equity Securities [Member] | Level I [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 5,391	$ 6,291
Equity Securities [Member] | Level II [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	0	0
Equity Securities [Member] | Level III [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	0	0
Mutual Funds and ETF's [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 3,322	$ 5,246
Allocation	29.30%	37.70%
Mutual Funds and ETF's [Member] | Level I [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 3,322	$ 5,246
Mutual Funds and ETF's [Member] | Level II [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	0	0
Mutual Funds and ETF's [Member] | Level III [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	0	0
Corporate Bonds [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 2,143	$ 2,191
Allocation	18.90%	15.70%
Corporate Bonds [Member] | Minimum [Member]
Target Allocations of Assets [Abstract]
Target plan asset allocations	30%
Corporate Bonds [Member] | Maximum [Member]
Target Allocations of Assets [Abstract]
Target plan asset allocations	50%
Corporate Bonds [Member] | Level I [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 0	$ 0
Corporate Bonds [Member] | Level II [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	2,143	2,191
Corporate Bonds [Member] | Level III [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	0	0
U.S. Agency Securities [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 48
Allocation	0.40%
U.S. Agency Securities [Member] | Level I [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 0
U.S. Agency Securities [Member] | Level II [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	48
U.S. Agency Securities [Member] | Level III [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	0
Common Stock [Member]
Plan assets at fair value [Abstract]
Fair value of plan assets	$ 876	$ 686
Allocation	7.70%	4.90%

EMPLOYEE BENEFIT PLANS, Defined

EMPLOYEE BENEFIT PLANS, Defined Contribution Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
EMPLOYEE BENEFIT PLANS [Abstract]
Employer contribution to 401 (k) defined contribution plan	$ 623	$ 563	$ 518

EMPLOYEE BENEFIT PLANS, Directo

EMPLOYEE BENEFIT PLANS, Directors' Deferred Compensation Plan (Details) - Director [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Deferred compensation liability	$ 580	$ 587
Deferred interest expense	$ 11	$ 6	$ 8

EMPLOYEE BENEFIT PLANS, Restric

EMPLOYEE BENEFIT PLANS, Restricted Stock Plan (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 336	$ 614	$ 473
Restricted Stock [Member]
Deferred Compensation Arrangements [Abstract]
Number of shares authorized (in shares)	150,000
Number of shares available for grant (in shares)	116,058
Unvested Shares [Roll Forward]
Outstanding, beginning of year (in shares)	6,954
Granted (in shares)	3,333
Forfeited (in shares)	(362)
Vested (in shares)	(3,303)
Outstanding, end of year (in shares)	6,622	6,954
Weighted Average Market Price [Roll Forward]
Outstanding, beginning of year (in dollars per share)	$ 58.51
Granted (in dollars per share)	68.69	$ 60.73	$ 50.89
Forfeited (in dollars per share)	62.35
Vested (in dollars per share)	58.09
Outstanding, end of year (in dollars per share)	$ 63.63	$ 58.51
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 279	$ 318	$ 333
Compensation cost related to nonvested awards that has not yet recognized	$ 421
Period over which compensation cost is expected to be recognized	3 years

EMPLOYEE BENEFIT PLANS, Other P

EMPLOYEE BENEFIT PLANS, Other Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan [Abstract]
Obligation included in other liabilities	$ 660,000	$ 696,000
Supplemental Executive Retirement Plan [Member]
Defined Benefit Plan [Abstract]
Obligation included in other liabilities	2,706,000	2,509,000
Cost recognized	240,000	473,000	$ 107,000
Benefit payments	42,000	42,000	32,000
Deferred Compensation Plan [Member]
Defined Benefit Plan [Abstract]
Obligation included in other liabilities	1,235,000	940,000
Cost recognized	296,000	309,000	230,000
Benefit payments	0	0	0
Salary Continuation Plan [Member]
Defined Benefit Plan [Abstract]
Obligation included in other liabilities	617,000	646,000
Cost recognized	47,000	49,000	51,000
Benefit payments	76,000	76,000	68,000
Continuation of Life Insurance Plan [Member]
Defined Benefit Plan [Abstract]
Obligation included in other liabilities	660,000	696,000
Cost recognized		$ 9,000	$ 2,600
Benefit payments	$ 36,000

INCOME TAXES, Provision for Inc

INCOME TAXES, Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Provision for income taxes [Abstract]
Currently payable	$ 6,471	$ 5,510	$ 4,896
Deferred tax liability (asset)	(36)	689	367
Provision for income taxes	$ 6,435	$ 6,199	$ 5,263

INCOME TAXES, Deferred Tax Asse

INCOME TAXES, Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets [Abstract]
Allowance for loan losses	$ 4,581	$ 4,712
Deferred compensation	559	491
Merger & acquisition costs	1	1
Allowance for losses on available-for-sale securities	9	4
Pension and other retirement obligation	146	360
Interest on non-accrual loans	974	795
Incentive plan accruals	503	536
Other real estate owned	32	16
Unrealized losses on available-for-sale securities	9,972	0
Low income housing tax credits	138	137
NOL carry forward	1,134	1,226
Right of use asset	1,053	686
Accrued vacation	157	168
Other	164	159
Total	19,423	9,291
Deferred tax liabilities [Abstract]
Premises and equipment	(492)	(559)
Investment securities accretion	(240)	(90)
Loan fees and costs	(685)	(644)
Goodwill and core deposit intangibles	(2,332)	(2,309)
Mortgage servicing rights	(205)	(246)
Unrealized gains on available-for-sale securities	0	(81)
Unrealized gains on equity securities	(16)	(61)
Unrealized gains on interest rate swap	(1,443)	(401)
Right of use asset	(1,047)	(685)
Other	(77)	(133)
Total	(6,537)	(5,209)
Deferred tax asset, net	12,886	4,082
Valuation allowance	$ 0	$ 0

INCOME TAXES, Provision for I_2

INCOME TAXES, Provision for Income Taxes Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Provision for income taxes reconciliation [Abstract]
Provision at statutory rates on pre-tax income	$ 7,450	$ 7,413	$ 6,377
Effect of tax-exempt income	(835)	(764)	(936)
Low income housing tax credits	(141)	(141)	(141)
Bank owned life insurance	(179)	(384)	(146)
Nondeductible interest	74	44	44
Nondeductible merger and acquisition expenses	61	0	32
Other items	5	31	33
Provision for income taxes	$ 6,435	$ 6,199	$ 5,263
Statutory tax rates	21%	21%	21%
Effective tax rates	18.10%	17.60%	17.30%

INCOME TAXES, Other Tax Informa

INCOME TAXES, Other Tax Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Partnership	Dec. 31, 2021 USD ($) Partnership	Dec. 31, 2020 USD ($)
Other Tax Information [Abstract]
Minimum percentages of tax position liable to be realized upon ultimate settlement	50%
Liability for uncertain tax positions	$ 0
Unrecognized tax benefits	$ 0
Number of investments in partnerships | Partnership	7	5
Other investment sale receivable	$ 1,304	$ 288
Number of additional partnerships | Partnership	2	1
Tax Credit Carryforward [Abstract]
Expected investment tax credit	$ 6,660	$ 2,951
Expected tax credits recognition period	13 years	11 years
Amortization of investments in other expenses	$ 108	$ 108	$ 108
Investment Tax Credit Carryforward [Member]
Tax Credit Carryforward [Abstract]
Tax credits recognized as reduction of tax expense amount	$ 141	$ 141	$ 141

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME, Components of Accumulated Other Comprehensive Income (Loss), Net of Tax (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Components of accumulated other comprehensive loss, net of tax [Abstract]
Net unrealized gain on securities available for sale		$ (47,487)	$ 385
Tax effect		9,973	(81)
Net -of-tax amount		(37,514)	304
Unrealized loss on interest rate swap [Abstract]
Unrealized loss on interest rate swap		6,873	1,910
Tax effect		1,444	401
Net -of-tax amount		5,429	1,509
Unrecognized pension costs [Abstract]
Unrecognized pension costs		(1,336)	(2,491)
Tax effect		280	523
Net -of-tax amount		(1,056)	(1,968)
Total accumulated other comprehensive loss		(33,141)	(155)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		212,492	194,259	$ 154,774
Other comprehensive income (loss) before reclassifications (net of tax)		(32,959)	(2,954)	3,285
Amounts reclassified from accumulated other comprehensive (loss) income (net of tax)		(27)	212	(69)
Net other comprehensive (loss) income		(32,986)	(2,742)	3,216
Balance		200,147	212,492	194,259
Accumulated Other Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		(155)	2,587	(629)
Net other comprehensive (loss) income		(32,986)	(2,742)	3,216
Balance		(33,141)	(155)	2,587
Unrealized Gain (Loss) on Available for Sale Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	304	6,058	2,290
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	(37,829)	(5,586)	4,008
Amounts reclassified from accumulated other comprehensive (loss) income (net of tax)	[1]	11	(168)	(240)
Net other comprehensive (loss) income	[1]	(37,818)	(5,754)	3,768
Balance	[1]	(37,514)	304	6,058
Unrealized Gain (Loss) on Interest Rate Swap [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	1,509	(9)	0
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	4,034	1,403	4
Amounts reclassified from accumulated other comprehensive (loss) income (net of tax)	[1]	(114)	115	(13)
Net other comprehensive (loss) income	[1]	3,920	1,518	(9)
Balance	[1]	5,429	1,509	(9)
Defined Benefit Pension Items [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(1,968)	(3,462)	(2,919)
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	836	1,229	(727)
Amounts reclassified from accumulated other comprehensive (loss) income (net of tax)	[1]	76	265	184
Net other comprehensive (loss) income	[1]	912	1,494	(543)
Balance	[1]	$ (1,056)	$ (1,968)	$ (3,462)
[1]Amounts in parentheses indicate debits

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME, Reclassification (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
AOCI Attributable to Parent [Abstract]
Realized securities gains (losses)		$ (247)	$ 339	$ (41)
Interest expense		(11,223)	(7,105)	(8,105)
Provision for income taxes		(6,435)	(6,199)	(5,263)
NET INCOME		29,060	29,118	25,103
Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
NET INCOME	[1]	27	(212)	69
Unrealized Gains and Losses on Available For Sale Securities [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Realized securities gains (losses)	[1]	(14)	212	305
Provision for income taxes	[1]	3	(44)	(65)
NET INCOME	[1]	(11)	168	240
Unrealized Gain (Loss) on Interest Rate Swap [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Interest expense	[1]	145	(147)	18
Provision for income taxes	[1]	(31)	32	(5)
NET INCOME	[1]	114	(115)	13
Defined Benefit Pension Items [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Other expenses	[1]	(96)	(336)	(233)
Provision for income taxes	[1]	20	71	49
NET INCOME	[1]	$ (76)	$ (265)	$ (184)
[1]Amounts in parentheses indicate debits to net income

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - Officers, Directors, Stockholders and Associates [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans to Related Parties [Roll Forward]
Balance, beginning of year	$ 11,680	$ 12,970
New loans	5,199	5,341
Repayments	(7,287)	(6,631)
Balance, end of year	$ 9,592	$ 11,680

REGULATORY MATTERS (Details)

REGULATORY MATTERS (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Category
Dividend Restrictions [Abstract]
Number of preceding years retained net income used for restrictions on dividend declaration	2 years
Dividends that can be declared without the approval of the Comptroller of the Currency	$ 42,879
Loans [Abstract]
Regulatory lending limit	$ 33,407
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Number of capital categories | Category	5
Company [Member]
Actual Amount [Abstract]
Total capital (to risk-weighted assets)	$ 238,966
Tier 1 capital (to risk-weighted assets)	210,250
Common equity tier 1 capital (to risk weighted assets)	202,750
Tier 1 capital (to average assets)	$ 210,250
Actual Ratio [Abstract]
Total capital (to risk-weighted assets)	0.1287
Tier 1 capital (to risk-weighted assets)	0.1132
Common equity Tier 1 capital (to risk weighted assets)	0.1092
Tier 1 capital (to average assets)	0.0903
For Capital Adequacy Purposes Amount [Abstract]
Total capital (to risk-weighted assets)	$ 148,567
Tier 1 capital (to risk-weighted assets)	111,425
Common equity Tier 1 capital (to risk weighted assets)	83,569
Tier 1 capital (to average assets)	$ 93,161
For Capital Adequacy Purposes Ratio [Abstract]
Total capital (to risk-weighted assets)	0.08
Tier 1 capital (to risk-weighted assets)	0.06
Common equity Tier 1 capital (to risk weighted assets)	0.045
Tier 1 capital (to average assets)	0.04
To Be Well Capitalized Under Prompt Corrective Action Provisions Amount [Abstract]
Total capital (to risk-weighted assets)	$ 185,709
Tier 1 capital (to risk-weighted assets)	148,567
Common equity Tier 1 capital (to risk weighted assets)	120,711
Tier 1 capital (to average assets)	$ 116,451
To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio [Abstract]
Total capital (to risk-weighted assets)	0.10
Tier 1 capital (to risk-weighted assets)	0.08
Common equity Tier 1 capital (to risk weighted assets)	0.065
Tier 1 capital (to average assets)	0.05
Bank [Member]
Actual Amount [Abstract]
Total capital (to risk-weighted assets)	$ 222,714
Tier 1 capital (to risk-weighted assets)	203,998
Common equity tier 1 capital (to risk weighted assets)	203,998
Tier 1 capital (to average assets)	$ 203,998
Actual Ratio [Abstract]
Total capital (to risk-weighted assets)	0.1201
Tier 1 capital (to risk-weighted assets)	0.11
Common equity Tier 1 capital (to risk weighted assets)	0.11
Tier 1 capital (to average assets)	0.0877
For Capital Adequacy Purposes Amount [Abstract]
Total capital (to risk-weighted assets)	$ 148,348
Tier 1 capital (to risk-weighted assets)	111,261
Common equity Tier 1 capital (to risk weighted assets)	83,446
Tier 1 capital (to average assets)	$ 93,075
For Capital Adequacy Purposes Ratio [Abstract]
Total capital (to risk-weighted assets)	0.08
Tier 1 capital (to risk-weighted assets)	0.06
Common equity Tier 1 capital (to risk weighted assets)	0.045
Tier 1 capital (to average assets)	0.04
To Be Well Capitalized Under Prompt Corrective Action Provisions Amount [Abstract]
Total capital (to risk-weighted assets)	$ 185,435
Tier 1 capital (to risk-weighted assets)	148,348
Common equity Tier 1 capital (to risk weighted assets)	120,533
Tier 1 capital (to average assets)	$ 116,344
To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio [Abstract]
Total capital (to risk-weighted assets)	0.10
Tier 1 capital (to risk-weighted assets)	0.08
Common equity Tier 1 capital (to risk weighted assets)	0.065
Tier 1 capital (to average assets)	0.05

COMMITMENTS, CONTINGENT LIABI_3

COMMITMENTS, CONTINGENT LIABILITIES, RISKS AND UNCERTAINTIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Credit Extension Commitments [Abstract]
Contractual obligation	$ 453,421	$ 293,081
Coverage period for instruments	1 year
Non-contractual obligation	$ 12,232
Commitments to Extend Credit [Member]
Credit Extension Commitments [Abstract]
Contractual obligation	437,449	275,998
Standby Letters of Credit [Member]
Credit Extension Commitments [Abstract]
Contractual obligation	$ 15,972	$ 17,083

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS, Estimated Fair Value Positions of Derivative Contracts (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Contract	Dec. 31, 2021 USD ($) Contract
Derivative Fair Value [Abstract]
Number of interest rate swap contracts | Contract	6	6
Hedge ineffectiveness in earnings	$ 0	$ 0
Amount reclassified as an increase in interest expense	0
Fair value of collateral of the derivative counterparties	13,900
Interest Rate Swap [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	50,500
Derivative, fair value	$ 6,873	1,910
Interest Rate Swap with Fixed Interest Rate of 0.57% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member]
Derivative Fair Value [Abstract]
Maturity date	Dec. 31, 2025
Interest Rate Swap with Fixed Interest Rate of 0.57% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | LIBOR [Member]
Derivative Fair Value [Abstract]
Term of variable rate	3 months
Interest Rate Swap with Fixed Interest Rate of 0.57% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	$ 15,000
Fixed interest rate paid	0.57%
Derivative, fair value	$ 1,269	291
Interest Rate Swap with Fixed Interest Rate of 0.65% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member]
Derivative Fair Value [Abstract]
Maturity date	Dec. 31, 2027
Interest Rate Swap with Fixed Interest Rate of 0.65% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | LIBOR [Member]
Derivative Fair Value [Abstract]
Term of variable rate	3 months
Interest Rate Swap with Fixed Interest Rate of 0.65% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	$ 10,000
Fixed interest rate paid	0.65%
Derivative, fair value	$ 1,324	361
Interest Rate Swap with Fixed Interest Rate of 3.57% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member]
Derivative Fair Value [Abstract]
Maturity date	Dec. 31, 2027
Interest Rate Swap with Fixed Interest Rate of 3.57% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | LIBOR [Member]
Derivative Fair Value [Abstract]
Term of variable rate	3 months
Interest Rate Swap with Fixed Interest Rate of 3.57% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	$ 7,500
Fixed interest rate paid	3.57%
Basis spread on variable rate	2.80%
Derivative, fair value	$ 995	239
Interest Rate Swap with Fixed Interest Rate of 0.61% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member]
Derivative Fair Value [Abstract]
Maturity date	Dec. 31, 2027
Interest Rate Swap with Fixed Interest Rate of 0.61% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | LIBOR [Member]
Derivative Fair Value [Abstract]
Term of variable rate	3 months
Interest Rate Swap with Fixed Interest Rate of 0.61% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	$ 6,000
Fixed interest rate paid	0.61%
Derivative, fair value	$ 822	244
Interest Rate Swap with Fixed Interest Rate of 0.72% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member]
Derivative Fair Value [Abstract]
Maturity date	Dec. 31, 2029
Interest Rate Swap with Fixed Interest Rate of 0.72% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | LIBOR [Member]
Derivative Fair Value [Abstract]
Term of variable rate	3 months
Interest Rate Swap with Fixed Interest Rate of 0.72% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	$ 6,000
Fixed interest rate paid	0.72%
Derivative, fair value	$ 1,065	329
Interest Rate Swap with Fixed Interest Rate of 0.82% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member]
Derivative Fair Value [Abstract]
Maturity date	Dec. 31, 2032
Interest Rate Swap with Fixed Interest Rate of 0.82% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | LIBOR [Member]
Derivative Fair Value [Abstract]
Term of variable rate	3 months
Interest Rate Swap with Fixed Interest Rate of 0.82% [Member] | Derivatives Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	$ 6,000
Fixed interest rate paid	0.82%
Derivative, fair value	$ 1,398	446
Zero Premium Collar [Member] | Derivatives Not Designated as Hedging Instruments Under ASC 815 [Member]
Derivative Fair Value [Abstract]
Notional amount	71,800
Zero Premium Collar [Member] | Derivatives Not Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	71,776	67,375
Derivative, fair value	(9,726)	(1,817)
Zero Premium Collar [Member] | Derivatives Not Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	0	19,938
Derivative, fair value	0	284
Dealer Offset to Zero Premium Collar [Member] | Derivatives Not Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	71,776	67,375
Derivative, fair value	9,726	1,817
Dealer Offset to Zero Premium Collar [Member] | Derivatives Not Designated as Hedging Instruments Under ASC 815 [Member] | Other Assets/(Other Liabilities) [Member]
Derivative Fair Value [Abstract]
Notional amount	0	19,938
Derivative, fair value	$ 0	$ (284)

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS, Effect of Fair Value and Cash Flow Hedge Accounting on AOCI (Details) - Interest Rate Products [Member] - Fair Value and Cash Flow Hedging [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest Rate Cash Flow Hedges [Abstract]
Amount of (loss) gain recognized in OCI on derivatives	$ 4,963	$ 1,920
Interest Expense [Member]
Interest Rate Cash Flow Hedges [Abstract]
Amount of (loss) gain reclassified from accumulated OCI into income	$ 145	$ (147)

LEASES, Right-of-Use Assets, Le

LEASES, Right-of-Use Assets, Lease Liability, Weighted Average Term and Discount Rate and Lease Costs Other Lease Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Right of Use Assets [Abstract]
Operating lease right-of-use-assets	$ 4,987	$ 3,264
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets	Other assets
Lease Liabilities [Abstract]
Operating lease liabilities	$ 5,016	$ 3,266
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities
Remaining Lease Term and Discount Rate [Abstract]
Weighted average term (years)	8 years 11 months 1 day
Weighted average discount rate	3.06%
Lease Cost [Abstract]
Operating lease cost	$ 728	$ 676	$ 571
Variable lease cost	64	63	50
Total lease cost	$ 792	$ 739	$ 621

LEASES, Undiscounted Cash Flows

LEASES, Undiscounted Cash Flows - Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Undiscounted Cash Flows Due Within Operating [Abstract]
2023	$ 847
2024	760
2025	706
2026	642
2027	635
2028 and thereafter	2,354
Total undiscounted cash flows	5,944
Impact of present value discount	(928)
Amount reported on balance sheet	$ 5,016	$ 3,266
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS, Measured On A Recurring And Nonrecurring Basis (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other Assets [Abstract]
Derivative instruments	$ 16,599	$ 4,011
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Liabilities [Abstract]
Derivative instruments	$ 9,726	$ 2,101
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Impaired loans, estimated selling cost	$ 50	$ 47
Recurring [Member]
Assets [Abstract]
Equity securities	2,208	2,270
Available for sale securities [Abstract]
U.S. Agency securities	70,677	73,945
U.S. Treasuries securities	148,570	115,347
Obligations of state and political subdivisions	110,300	112,021
Corporate obligations	9,383	10,333
Mortgage-backed securities in government sponsored entities	100,576	100,756
Other Assets [Abstract]
Derivative instruments	16,599	4,011
Liabilities [Abstract]
Derivative instruments	(9,726)	(2,101)
Recurring [Member] | Level I [Member]
Assets [Abstract]
Equity securities	2,208	2,270
Available for sale securities [Abstract]
U.S. Agency securities	0	0
U.S. Treasuries securities	148,570	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	70,677	73,945
U.S. Treasuries securities	0	0
Obligations of state and political subdivisions	110,300	112,021
Corporate obligations	9,383	10,333
Mortgage-backed securities in government sponsored entities	100,576	100,756
Other Assets [Abstract]
Derivative instruments	16,599	4,011
Liabilities [Abstract]
Derivative instruments	(9,726)	(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. Treasuries 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	496	459
Other real estate owned	297	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	496	459
Other real estate owned	$ 297	$ 552

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS, Quantitative Information (Details) - Appraised Collateral Values [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Impaired Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans	$ 496	$ 459
Impaired Loans [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	6 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	0.2516	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	0.0841	0.0827
Other Real Estate Owned [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Impaired Loans	$ 297	$ 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	0.84	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	0.3984	0.4176

FAIR VALUE OF FINANCIAL INSTR_5

FAIR VALUE OF FINANCIAL INSTRUMENTS, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Dec. 31, 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	1,566,517	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	725	4,554
Net loans	1,662,514	1,426,698
Financial Liabilities [Abstract]
Deposits	265,520	329,644
Borrowed funds	246,288	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	725	4,554
Net loans	1,706,447	1,424,229
Financial Liabilities [Abstract]
Deposits	1,844,208	1,836,151
Borrowed funds	257,278	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	725	4,554
Net loans	1,662,514	1,426,698
Financial Liabilities [Abstract]
Deposits	1,832,037	1,836,179
Borrowed funds	$ 246,288	$ 72,346

CONDENSED FINANCIAL INFORMATI_3

CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY, Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets [Abstracts]
Cash	$ 24,814	$ 14,051
Investments	439,506	412,402
Investment in subsidiary [Abstracts]
Other assets	25,802	14,699
TOTAL ASSETS	2,333,393	2,143,863
Liabilities [Abstracts]
Other liabilities	20,802	18,431
Borrowed funds	257,278	73,977
TOTAL LIABILITIES	2,133,246	1,931,371
Stockholders' equity	200,147	212,492	$ 194,259	$ 154,774
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	2,333,393	2,143,863
Parent Company [Member]
Assets [Abstracts]
Cash	13,490	15,046
Investments	2,116	2,150
Investment in subsidiary [Abstracts]
First Citizens Community Bank	200,610	212,057
Other assets	2,291	1,297
TOTAL ASSETS	218,507	230,550
Liabilities [Abstracts]
Other liabilities	968	679
Borrowed funds	17,392	17,379
TOTAL LIABILITIES	18,360	18,058
Stockholders' equity	200,147	212,492
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 218,507	$ 230,550

CONDENSED FINANCIAL INFORMATI_4

CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY, Income Statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Dividends from [Abstract]
TOTAL INTEREST AND DIVIDEND INCOME	$ 83,357	$ 73,217	$ 70,296
Realized securities gains (losses)	(247)	339	(41)
Expenses	8,061	7,283	6,481
NET INCOME	29,060	29,118	25,103
Comprehensive (loss) income	(3,926)	26,376	28,319
Parent Company [Member]
Dividends from [Abstract]
Bank subsidiary	8,331	8,994	16,171
Equity securities	114	104	45
Interest income	6	0	0
TOTAL INTEREST AND DIVIDEND INCOME	8,451	9,098	16,216
Realized securities gains (losses)	(219)	284	(23)
Expenses	1,307	1,008	775
Income before equity in undistributed earnings of subsidiary	6,925	8,374	15,418
Equity in undistributed earnings - First Citizens Community Bank	22,135	20,744	9,685
NET INCOME	29,060	29,118	25,103
Comprehensive (loss) income	$ (3,926)	$ 26,376	$ 28,319

CONDENSED FINANCIAL INFORMATI_5

CONDENSED FINANCIAL INFORMATION - PARENT COMPANY ONLY, Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities [Abstract]
Net income	$ 29,060	$ 29,118	$ 25,103
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Investment securities losses (gains), net	247	(339)	41
Other, net	(330)	180	1,580
Net cash provided by operating activities	33,240	38,693	11,822
Cash flows from investing activities [Abstract]
Purchases of equity securities	(117,913)	(211,218)	(143,987)
Proceeds from sale of equity securities	33	0	168
Net cash used in investing activities	(362,452)	(158,232)	(110,734)
Cash flows from financing activities [Abstract]
Cash dividends paid	(7,588)	(7,383)	(6,539)
Purchase of treasury stock	(1,279)	(1,374)	(2,122)
Sale of treasury stock to employee stock purchase plan	112	0	126
Net cash provided by financing activities	182,590	223,665	149,099
Net (decrease) increase in cash and cash equivalents	(146,622)	104,126	50,187
Cash and Cash Equivalents at Beginning of Year	172,833	68,707	18,520
Cash and Cash Equivalents at End of Year	26,211	172,833	68,707
Parent Company [Member]
Cash flows from operating activities [Abstract]
Net income	29,060	29,118	25,103
Adjustments to reconcile net income to net cash provided by operating activities [Abstract]
Equity in undistributed earnings of subsidiaries	(22,135)	(20,744)	(9,685)
Investment securities losses (gains), net	219	(284)	23
Other, net	240	543	14
Net cash provided by operating activities	7,384	8,633	15,455
Cash flows from investing activities [Abstract]
Purchases of equity securities	(218)	0	(1,339)
Proceeds from sale of equity securities	33	0	168
Acquisition of Midcoast	0	0	(7,614)
Net cash used in investing activities	(185)	0	(8,785)
Cash flows from financing activities [Abstract]
Cash dividends paid	(7,588)	(7,383)	(6,539)
Issuance of subordinated debt	0	9,869	0
Purchase of treasury stock	(1,279)	(1,374)	(2,122)
Sale of treasury stock to employee stock purchase plan	112	0	126
Net cash provided by financing activities	(8,755)	1,112	(8,535)
Net (decrease) increase in cash and cash equivalents	(1,556)	9,745	(1,865)
Cash and Cash Equivalents at Beginning of Year	15,046	5,301	7,166
Cash and Cash Equivalents at End of Year	$ 13,490	$ 15,046	$ 5,301