Citizens Financial Services (CZFS) 10-Q 10 May 23 2023 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 02, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Document Transition Report	false
Entity File Number	0-13222
Entity Registrant Name	CITIZENS FINANCIAL SERVICES, INC.
Entity Central Index Key	0000739421
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2265045
Entity Address, Address Line One	15 South Main Street
Entity Address, City or Town	Mansfield
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	16933
City Area Code	570
Local Phone Number	662‑2121
Title of 12(b) Security	Common Stock, Par value $1.0 per share
Trading Symbol	CZFS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		3,971,049

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands		Mar. 31, 2023	Dec. 31, 2022
Cash and due from banks:
Noninterest-bearing		$ 24,249	$ 24,814
Interest-bearing		1,924	1,397
Total cash and cash equivalents		26,173	26,211
Interest bearing time deposits with other banks		6,055	6,055
Equity securities		1,923	2,208
Available-for-sale securities		443,415	439,506
Loans held for sale		671	725
Loans (net of allowance for credit losses - loans: 2023 $15,250 and 2022, $18,552)		1,708,225	1,706,447
Premises and equipment		17,588	17,619
Accrued interest receivable		7,176	7,332
Goodwill	[1]	31,376	31,376
Bank owned life insurance		39,573	39,355
Other intangibles		1,181	1,272
Fair value of derivative instruments		14,197	16,599
Deferred tax asset		10,786	12,886
Other assets		27,059	25,802
TOTAL ASSETS		2,335,398	2,333,393
Deposits:
Noninterest-bearing		369,658	396,260
Interest-bearing		1,430,029	1,447,948
Total deposits		1,799,687	1,844,208
Borrowed funds		288,059	257,278
Accrued interest payable		1,768	1,232
Fair value of derivative instruments - liability		8,234	9,726
Other liabilities		24,412	20,802
TOTAL LIABILITIES		2,122,160	2,133,246
STOCKHOLDERS' EQUITY:
Preferred Stock $1.00 par value; authorized 3,000,000 shares at March 31, 2023 and December 31, 2022; none issued in 2023 or 2022		0	0
Common stock $1.00 par value; authorized 25,000,000 shares at March 31, 2023 and December 31, 2022; issued 4,427,687 at March 31, 2023 and December 31, 2022		4,428	4,428
Additional paid-in capital		80,926	80,911
Retained earnings		171,629	164,922
Accumulated other comprehensive loss		(26,762)	(33,141)
Treasury stock, at cost: 456,638 shares at March 31, 2023 and 456,478 shares at December 31, 2022		(16,983)	(16,973)
TOTAL STOCKHOLDERS' EQUITY		213,238	200,147
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 2,335,398	$ 2,333,393
[1]Excludes fully amortized intangible assets

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
ASSETS:
Loans, allowance for credit losses - loans	$ 15,250	$ 18,552
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	4,427,687
Treasury stock, shares (in shares)	456,638	456,478

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
INTEREST INCOME:
Interest and fees on loans	$ 22,549	$ 15,920
Interest-bearing deposits with banks	71	116
Investment securities:
Taxable	1,556	1,112
Nontaxable	617	583
Dividends	314	84
TOTAL INTEREST INCOME	25,107	17,815
INTEREST EXPENSE:
Deposits	3,939	1,275
Borrowed funds	3,088	278
TOTAL INTEREST EXPENSE	7,027	1,553
NET INTEREST INCOME	18,080	16,262
Provision for credit losses	0	250
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	18,080	16,012
NON-INTEREST INCOME:
Service charges	1,211	1,248
Trust	230	249
Brokerage and insurance	514	481
Gains on loans sold	45	105
Equity security losses, net	(218)	(45)
Available for sale security gains, net	0	0
Earnings on bank owned life insurance	218	207
Other	174	186
TOTAL NON-INTEREST INCOME	2,174	2,431
NON-INTEREST EXPENSES:
Salaries and employee benefits	7,677	6,913
Occupancy	835	794
Furniture and equipment	151	129
Professional fees	381	339
FDIC insurance	300	135
Pennsylvania shares tax	298	339
Amortization of intangibles	31	40
Merger and acquisition	244	0
Software expenses	351	341
ORE expense (income)	26	(367)
Other	1,484	1,568
TOTAL NON-INTEREST EXPENSES	11,778	10,231
Income before provision for income taxes	8,476	8,212
Provision for income taxes	1,609	1,472
NET INCOME	$ 6,867	$ 6,740
PER COMMON SHARE DATA:
Net Income - Basic (in dollars per share)	$ 1.73	$ 1.69
Net Income - Diluted (in dollars per share)	1.73	1.69
Cash Dividends Paid (in dollars per share)	$ 0.485	$ 0.47
Number of shares used in computation - basic (in shares)	3,966,161	3,977,911
Number of shares used in computation - diluted (in shares)	3,966,166	3,977,968

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) [Abstract]
Net income	$ 6,867	$ 6,740
Other Comprehensive income (loss):
Change in unrealized gains (losses) on available for sale securities	8,977	(20,987)
Income tax effect	(1,885)	4,407
Change in unrecognized pension cost	7	36
Income tax effect	(1)	(8)
Change in unrealized gain on interest rate swaps	(910)	2,458
Income tax effect	191	(516)
Other comprehensive income (loss), net of tax	6,379	(14,610)
Comprehensive income (loss)	$ 13,246	$ (7,870)

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Balance at Dec. 31, 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			6,740			6,740
Net other comprehensive income (loss)				(14,610)		(14,610)
Purchase of treasury stock					(7)	(7)
Restricted stock, executive and Board of Director awards		(5)			5	0
Restricted stock vesting		4				4
Forfeited restricted stock		2			(2)	0
Cash dividends			(1,874)			(1,874)
Balance at Mar. 31, 2022	$ 4,389	78,396	150,876	(14,765)	(16,151)	202,745
Balance (in shares) at Mar. 31, 2022	4,388,901
Balance at Dec. 31, 2022	$ 4,428	80,911	164,922	(33,141)	(16,973)	200,147
Balance (ASU 2016-13 [Member]) at Dec. 31, 2022			1,766	0		1,766
Balance (in shares) at Dec. 31, 2022	4,427,687
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			6,867			6,867
Net other comprehensive income (loss)				6,379		6,379
Restricted stock vesting		5				5
Forfeited restricted stock		10			(10)	0
Cash dividends			(1,926)			(1,926)
Balance at Mar. 31, 2023	$ 4,428	$ 80,926	$ 171,629	$ (26,762)	$ (16,983)	$ 213,238
Balance (in shares) at Mar. 31, 2023	4,427,687

CONSOLIDATED STATEMENT OF CHA_2

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY [Abstract]
Purchase of treasury stock (in shares)		113
Restricted stock vesting (in shares)	89	61
Restricted stock (in shares)		79
Forfeited restricted stock (in shares)	161	39
Cash dividends (in dollars per share)	$ 0.485	$ 0.47

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 6,867	$ 6,740
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	0	250
Depreciation and amortization	264	262
Amortization and accretion of loans and other assets	(528)	(588)
Amortization and accretion of investment securities	431	560
Deferred income taxes	(65)	(115)
Investment securities losses, net	218	45
Earnings on bank owned life insurance	(218)	(207)
Vesting of restricted stock	5	4
Originations of loans held for sale	(1,629)	(1,386)
Proceeds from sales of loans held for sale	1,716	5,359
Realized gains on loans sold	(45)	(105)
Decrease (Increase) in accrued interest receivable	156	(179)
Gain on sale of foreclosed assets held for sale	(25)	(487)
Increase in accrued interest payable	536	3
Other, net	2,725	1,888
Net cash provided by operating activities	10,408	12,044
Available-for-sale securities:
Proceeds from maturity and principal repayments	4,636	9,135
Purchase of securities	0	(79,970)
Proceeds from sale of equity securities	67	0
Purchase of interest bearing time deposits with other banks	0	(496)
Proceeds from matured interest bearing time deposits with other banks	0	994
Proceeds from redemption of regulatory stock	4,370	1,217
Purchase of regulatory stock	(5,899)	(1,004)
Net decrease (increase) in loans	2,199	(36,470)
Purchase of premises and equipment	(208)	(58)
Investments in low income housing partnerships	(81)	0
Proceeds from sale of foreclosed assets held for sale	139	598
Net cash provided by (used in) investing activities	5,223	(106,054)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase in deposits	(44,521)	42,939
Repayments of long-term borrowings	0	(4,725)
Net (decrease) increase in short-term borrowed funds	30,778	(1,040)
Purchase of treasury and restricted stock	0	(8)
Dividends paid	(1,926)	(1,874)
Net cash (used) provided by financing activities	(15,669)	35,292
Net (decrease) increase in cash and cash equivalents	(38)	(58,718)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	26,211	172,833
CASH AND CASH EQUIVALENTS AT END OF PERIOD	26,173	114,115
Supplemental Disclosures of Cash Flow Information:
Interest paid	6,491	1,550
Income taxes paid	0	0
Loans transferred to foreclosed property	0	61
Right of use asset and liability	0	0
CECL adjustment	$ 3,300	$ 0

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2023
Basis of Presentation [Abstract]
Basis of Presentation	Note 1 – Basis of Presentation Citizens Financial Services, Inc. (individually and collectively with its direct and indirect subsidiaries, the “Company”) is a Pennsylvania corporation and the holding company of its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and of the Bank’s wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st Realty of PA LLC (“Realty”). The accompanying consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with U.S. generally accepted accounting principles. Because this report is based on an interim period, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Certain of the prior year amounts have been reclassified to conform with the current year presentation. Such reclassifications had no effect on net income or stockholders’ equity. All material inter‑company balances and transactions have been eliminated in consolidation. In the opinion of management of the Company, the accompanying interim consolidated financial statements at March 31, 2023 and for the periods ended March 31, 2023 and 2022 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations at the dates and for the periods presented. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and of revenues and expenses for the periods covered by the Consolidated Statement of Income. The financial performance reported for the Company for the three month period ended March 31, 2023 is not necessarily indicative of the results to be expected for the full year. This information should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. Accounting Pronouncements Adopted in 2023 In June 2016, the FASB issued ASU No. 2016-13, “ Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments The Bank adopted this guidance, and subsequent related updates, using the modified retrospective approach for all financial assets measured at amortized cost, including loans and held-to-maturity debt securities, available-for-sale debt securities and unfunded commitments. On January 1, 2023, the Bank recorded a cumulative effect increase to retained earnings of $1.8 million, net of tax, of which $3.3 million related to loans and ($1.1) million related to unfunded commitments. The Bank adopted the provisions of ASC 326 related to financial assets purchased with credit deterioration (PCD) that were previously classified as purchased credit impaired (PCI) and accounted for under ASC 310-30 using the prospective transition approach. In accordance with the standard, management did not reassess whether PCI assets met the criteria of PCD assets as of the date of adoption. The Bank expanded the pooling utilized under the legacy incurred loss method to include additional segmentation based on risk. The impact of the change from the incurred loss model to the current expected credit loss model is detailed below (in thousands): January 1, 2023 Pre-adoption Adoption Impact As Reported Assets Allowance for credit losses - loans Real estate loans: Residential $ 1,056 $ 79 $ 1,135 Commercial 10,120 (3,070 ) 7,050 Agricultural 4,589 (1,145 ) 3,444 Construction 801 (103 ) 698 Consumer 135 1,040 1,175 Other commercial loans 1,040 (328 ) 712 Other agricultural loans 489 (219 ) 270 State and political subdivision loans 322 (280 ) 42 Unallocated - 726 726 Total $ 18,552 $ (3,300 ) $ 15,252 Liabilities Allowance for Credit Losses - Off-Balance Sheet credit Exposure $ 165 $ 1,064 $ 1,229 The Bank adopted the provisions of ASC 326 related to presenting other-than-temporary impairment on available-for-sale debt securities prior to January 1, 2023 using the prospective transition approach, though no such charges had been recorded on the securities held by the Bank as of the date of adoption. In March 2022, the FASB issued ASU No. 2022-02, “Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures.” The amendments eliminate the accounting guidance for troubled debt restructurings by creditors that have adopted CECL and enhance the disclosure requirements for modifications of receivables made with borrowers experiencing financial difficulty. In addition, the amendments require disclosure of current period gross write-offs by year of origination for financing receivables and net investment in leases in the existing vintage disclosures. This ASU became effective on January 1, 2023 for the Corporation. The adoption of this ASU resulted in updated disclosures within our financial statements but otherwise did not have a material impact on the Corporation’s financial statements. Loans A loan is classified as a modified loan to a borrower experiencing financial difficulty when a contractual loan modification in the form of principal forgiveness, an interest rate reduction, an other-than-significant payment delay or a term extension (or a combination thereof) has been granted to an existing borrower experiencing financial difficulties. The goal when modifying a credit is to establish a reasonable period of time to provide cash flow relief to customers experiencing cash flow difficulties. Accruing modified loans to borrowers experiencing financial difficulty are primarily comprised of loans on which interest is being accrued under the modified terms, and the loans are current or less than 90 days past due. Loans and Leases - Prior to ASU No. 2022-02 Adoption In situations where, for economic or legal reasons related to a borrower’s financial difficulties, management granted 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. Allowance for Credit losses – Loans The allowance for credit losses (ACL) on loans and leases is a valuation account that is used to present the net amount expected to be collected on a loan or lease. The ACL for loans and leases is adjusted through provision for credit losses as a charge against, or credit to, earnings. Loans and leases deemed to be uncollectible are charged against the ACL on loans and leases, and any subsequent recoveries are credited to the ACL. Management evaluates the ACL on a quarterly basis. When changes in the reserve are necessary, an adjustment is made. Management utilizes a discounted cash flow (DCF) model to calculate the present value of the expected cash flows for pools of loans and leases that share similar risk characteristics and compares the results of this calculation to the amortized cost basis to determine its allowance for credit loss balance. Management uses relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts in calculating its ACL. Historical credit loss experience provides the basis for the estimation of expected credit losses. Management determines whether there is a need to make qualitative adjustments to historical loss information by monitoring certain factors including differences in current loan-specific risk characteristics as well as for changes in external or environmental conditions, or other relevant factors. The contractual term used in projecting the cash flows of a loan is based on the maturity date of a loan, and is adjusted for prepayment or curtailment assumptions which may shorten that contractual time period. Options to extend are considered by management in determining the contractual term. The key inputs to the DCF model are (1) probability of default, (2) loss given default, (3) prepayment and curtailment rates, (4) reasonable and supportable economic forecasts, (5) forecast reversion period, (6) expected recoveries on charged off loans, and (7) discount rate. Probability of Default (PD) In order to incorporate economic factors into forecasting within the DCF model, management elected to use the Loss Driver method to generate the PD rate inputs. The Loss Driver method analyzes how one or more economic factors change the default rate using a statistical regression analysis. Management selected economic factors that had strong correlations to historical default rates. Loss Given Default (LGD) Management elected to use the Frye Jacobs parameter for determining the LGD input, which is an estimation technique that derives a LGD input from segment specific risk curves that correlates LGD with PD. Prepayment and Curtailment rates Prepayment Rates: Loan level transaction data is used to calculate a semi-annual prepayment rate. Those semi-annual rates are annualized and the average of the annualized rates is used in the DCF calculation for fixed payment or term loans. Rates are calculated for each pool. Curtailment Rates: Loan level transaction data is used to calculate annual curtailment rates using any available historical loan level data. The average of the historical rates is used in the DCF model for interest only payment or line of credit type loans. Rates are calculated for each pool. Reasonable and Supportable Forecasts The forecast data used in the DCF model is obtained via a subscription to a widely recognized and relied upon company who publishes various forecast scenarios. Management evaluates the various scenarios to determine a reasonable and supportable scenario. Forecast Reversion Period Management uses forecasts to predict how economic factors will perform and has determined to use a four quarter forecast period as well as a four quarter straight-line reversion period to historical averages (also commonly referred to as the mean reversion period). Expected Recoveries on Charged-off Loans Management performs an analysis to estimate recoveries that could be reasonably expected based on historical experience in order to account for expected recoveries on loans that have already been fully charged-off and are not included in the ACL calculation. Discount Rate The effective interest rate of the underlying loans and leases of the Corporation serves as the discount rate applied to the expected periodic cash flows. Management adjusts the effective interest rate used to discount expected cash flows to incorporate expected prepayments. Individual Evaluation Management evaluates individual instruments for expected credit losses when those instruments do not share similar risk characteristics with instruments evaluated using a collective (pooled) basis. Instruments will not be included in both collective and individual analyses. Individual analysis will establish a specific reserve for instruments in scope. Management considers a financial asset as collateral-dependent when the debtor is experiencing financial difficulty and repayment is expected to be provided substantially through the sale or operation of the collateral, based on management’s assessment as of the reporting date. Accrued Interest Receivable on Loans and Leases Accrued interest receivable on loans held for investment totaled $4.7 million at March 31, 2023 and is included within Accrued interest receivable. This amount is excluded from the estimate of expected credit losses. Reserve for Unfunded Commitments The Corporation maintains a reserve in other liabilities for off-balance sheet credit exposures such as unfunded commitments that are currently unfunded in categories with historical loss experience. Management calculates funding rates annually using loan level data history at the portfolio level. The applicable pool level loss rates for the is then applied to calculate the reserve for unfunded commitments liability each period.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2023
Revenue Recognition [Abstract]
Revenue Recognition	Note 2 – Revenue Recognition In accordance with ASC 606, Management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on loans sold and earnings on bank owned life insurances are not within the scope of ASC 606. The main types of noninterest income within the scope of the standard are as follows: • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price. The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three months ended March 31, 2023 and 2022 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Three Months Ended March 31, Revenue stream 2023 2022 Service charges on deposit accounts Overdraft fees $ 359 307 Statement fees 52 56 Interchange revenue 697 723 ATM income 38 89 Other service charges 65 73 Total Service Charges 1,211 1,248 Trust 230 249 Brokerage and insurance 514 481 Other 115 139 Total $ 2,070 $ 2,117

Earnings per Share

Earnings per Share	3 Months Ended
	Mar. 31, 2023
Earnings per Share [Abstract]
Earnings per Share	Note 3 – Earnings per Share The following table sets forth the computation of earnings per share. Three months ended March 31, 2023 2022 Net income applicable to common stock $ 6,867,000 $ 6,740,000 Basic earnings per share computation Weighted average common shares outstanding 3,966,161 3,977,911 Earnings per share - basic $ 1.73 $ 1.69 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 3,966,161 3,977,911 Add: Dilutive effects of restricted stock 5 57 Weighted average common shares outstanding for dilutive earnings per share 3,966,166 3,977,968 Earnings per share - diluted $ 1.73 $ 1.69 For the three months ended March 31, 2023 and 2022, there were 4,499 and 3,358 shares, respectively, related to the restricted stock plan that were excluded from the diluted earnings per share calculations since they were anti-dilutive. These anti-dilutive shares had per share prices ranging from $51.14-$74.27 for the three month period ended March 31, 2023 and per share prices ranging from $57.36-$63.19 for the three month period ended March 31, 2022.

Investments

Investments	3 Months Ended
	Mar. 31, 2023
Investments [Abstract]
Investments	Note 4 – Investments The amortized cost, gross unrealized gains and losses, and fair value of investment securities at March 31, 2023 and December 31, 2022 were as follows (in thousands): March 31 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Allowance For Credit Losse Fair Value Available-for-sale securities: U.S. agency securities $ 77,060 $ - $ (6,211 ) $ - $ 70,849 U.S. treasury securities 162,300 - (10,590 ) - 151,710 Obligations of state and political subdivisions 120,128 66 (8,656 ) - 111,538 Corporate obligations 10,324 - (972 ) - 9,352 Mortgage-backed securities in government sponsored entities 112,112 12 (12,158 ) - 99,966 Total available-for-sale securities $ 481,924 $ 78 $ (38,587 ) $ - $ 443,415 December 31 2022 Available-for-sale securities: U.S. agency securities $ 78,556 $ - $ (7,879 ) $ - $ 70,677 U.S. treasury securities 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 The following table shows the Company’s gross unrealized losses and fair value of the Company’s investments with unrealized losses for which an allowance for credit losses has not been recorded, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at March 31, 2023 and December 31, 2022 (in thousands). As of March 31, 2023, the Company owned 340 securities whose fair value was less than their cost basis. March 31 2023 Less than Twelve Months Twelve Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. agency securities $ 23,681 $ (388 ) $ 47,167 $ (5,823 ) $ 70,848 $ (6,211 ) U.S. treasury securities 4,503 (112 ) 147,207 (10,478 ) 151,710 (10,590 ) Obligations of state and political subdivisions 11,731 (189 ) 87,625 (8,467 ) 99,356 (8,656 ) Corporate obligations 1,241 (9 ) 8,111 (963 ) 9,352 (972 ) Mortgage-backed securities in government sponsored entities 11,008 (203 ) 86,241 (11,955 ) 97,249 (12,158 ) Total securities $ 52,164 $ (901 ) $ 376,351 $ (37,686 ) $ 428,515 $ (38,587 ) December 31 2022 U.S. agency securities $ 39,729 $ (1,892 ) $ 30,948 $ (5,987 ) $ 70,677 $ (7,879 ) U.S. treasury securities 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 ) Allowance for Credit Losses – Available for Sale Securities The Bank measures expected credit losses on available-for-sale debt securities when the Bank does not intend to sell, or when it is not more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For available-for-sale debt securities that do not meet the aforementioned criteria, the Bank evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Bank considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this evaluation indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, equal to the amount that the fair value is less than the amortized cost basis. Economic forecast data is utilized to calculate the present value of expected cash flows. The Bank obtains its forecast data through a subscription to a widely recognized and relied upon company who publishes various forecast scenarios. Management evaluates the various scenarios to determine a reasonable and supportable scenario, and utilizes a single scenario in the model. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income. The allowance for credit losses on available-for-sale debt securities is included within Investment securities available-for-sale on the consolidated balance sheet. Changes in the allowance for credit losses are recorded within Provision for credit losses on the consolidated statement of income. Losses are charged against the allowance when the Bank believes the collectability of an available-for-sale security is in jeopardy or when either of the criteria regarding intent or requirement to sell is met. Credit Losses on Investment Securities – Prior to adopting ASU 2016-13 The Bank adopted ASU No. 2016-13 effective January 1, 2023. Financial statement amounts related to Investment Securities recorded as of December 31, 2022 and for the periods ending December 31, 2022 are presented in accordance with the accounting policies described in the following sections. The following sections were carried forward from the Annual Report on Form 10-K for the year ended December 31, 2022 Securities are evaluated on at least a quarterly basis, and more frequently when market conditions warrant such an evaluation, to determine whether a decline in their value is other than temporary. To determine whether a loss is other than temporary, management utilizes criteria such as the reasons underlying the decline, the magnitude and duration of the decline, and whether or not management intends to sell or expects that it is more likely than not that it will be required to sell the security prior to an anticipated recovery of the fair value. The term “other than temporary” is not intended to indicate that the decline is permanent but indicates that the prospects for a near-term recovery of value are not necessarily favorable or that there is a lack of evidence to support a realizable value equal to or greater than the carrying value of the investment. Declines in the fair value of securities below their cost that are deemed to be other than temporary are separated into (a) the amount of the total other-than-temporary impairment related to a decrease in cash flows expected to be collected from the debt security (the credit loss), and (b) the amount of the total other-than-temporary impairment related to all other factors. The amount of the total other-than-temporary impairment related to the credit loss is recognized in earnings. The amount of the total other-than-temporary impairment related to all other factors is recognized in other comprehensive (loss) income. There were no sales of available for sale securities during the three months ended March 31, 2023 or March 31, 2022. The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three month periods ended March 31, 2023 and 2022, and the portion of unrealized gains for the period that relates to equity investments held at March 31, 2023 and 2022 (in thousands): Three Months Ended March 31, Equity securities 2023 2022 Net losses $ (218 ) $ (45 ) Less: Net gains realized on the sale of equity securities during the period 5 - Net unrealized losses $ (223 ) $ (45 ) Investment securities with an approximate carrying value of $349.9 million and $311.8 million at March 31, 2023 and December 31, 2022, respectively, were pledged to secure public funds, certain other deposits and borrowing lines. Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities at March 31, 2023, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 33,318 $ 32,672 Due after one year through five years 186,057 174,441 Due after five years through ten years 99,003 90,031 Due after ten years 163,546 146,271 Total $ 481,924 $ 443,415

Loans

Loans	3 Months Ended
	Mar. 31, 2023
Loans [Abstract]
Loans	Note 5 – Loans The Company grants commercial, industrial, agricultural, residential, and consumer loans primarily to customers throughout north central, central and south central Pennsylvania, southern New York and Wilmington and Dover, Delaware. Although the Company had a diversified loan portfolio at March 31, 2023 and December 31, 2022, a substantial portion of its debtors’ ability to honor their contracts is dependent on the economic conditions within these regions. The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for credit losses - loans as of March 31, 2023 and December 31, 2022 (in thousands): March 31 2023 December 31, 2022 Real estate loans: Residential $ 212,793 $ 210,213 Commercial 878,972 876,569 Agricultural 312,793 313,614 Construction 75,745 80,691 Consumer 87,101 86,650 Other commercial loans 64,133 63,222 Other agricultural loans 32,052 34,832 State and political subdivision loans 59,886 59,208 Total 1,723,475 1,724,999 Allowance for credit losses - loans 15,250 18,552 Net loans $ 1,708,225 $ 1,706,447 Allowance for Credit Losses, effective January 1, 2023 As discussed in Note 1 “Basis of Presentation”, the Company adopted CECL effective January 1, 2023. CECL requires estimated credit losses on loans to be determined based on an expected life of loan model, as compared to an incurred loss model (in effect for periods prior to 2023). Accordingly, allowance for losses disclosures subsequent to January 1, 2023 are not always comparable to prior dates. In addition, certain new disclosures required under CECL are not applicable to prior periods. As a result, the following tables present disclosures separately for each period, where appropriate. New disclosures required under CECL are only shown for the current period and are noted. See Note 1, “Basis of Presentation”, for a summary of the impact of adopting CECL on January 1, 2023. Under CECL, loans evaluated individually for impairment consist of non-accrual commercial loans and recently modified loans that were experiencing financial difficulty at the time of the modification. Under the incurred loss model in effect prior to the adoption of CECL, loans evaluated individually for impairment were referred to as impaired loans. The allowance for credit losses related to loans consists of loans evaluated collectively and individually for expected credit losses. It represents an estimate of credit losses over the expected life of the loans as of the balance sheet date and is recorded as a reduction to net loans. The allowance for credit losses for off-balance sheet credit exposures includes estimated losses on unfunded loan commitments, letters of credit and other off-balance sheet credit exposures. The total allowance for credit losses is increased by charges to expense, through the provision for credit losses, and decreased by charge-offs, net of recoveries. The following table presents the components of the allowance for credit losses as of March 31, 2023 (in thousands): March 31, 2023 Allowance for Credit Losses – Loans $ 15,250 Allowance for Credit Losses - Off-Balance Sheet Credit Exposure 1,229 Total allowance for credit losses $ 16,479 The following table presents the activity in the allowance for credit losses for the three months ended March 31, 2023 (in thousands): Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at December 31, 2022 $ 18,552 $ 165 $ 18,717 Impact of adopting CECL (3,300 ) 1,064 (2,236 ) Loans charge-off (7 ) - (7 ) Recoveries of loans previously charged-off 5 - 5 Net loans charged-off (2 ) - (2 ) Provision for credit losses - - - Balance at March 31, 2023 $ 15,250 $ 1,229 $ 16,479 The following table presents the activity in the allowance for credit losses – loans, by portfolio segment, for the three months ended March 31, 2023. For the three months ended March 31, 2023 Balance at December 31, 2022 Impact of adopting CECL Charge-offs Recoveries Provision Balance at March 31, 2023 Real estate loans: Residential $ 1,056 $ 79 $ - $ - $ 60 $ 1,195 Commercial 10,120 (3,070 ) - - (303 ) 6,747 Agricultural 4,589 (1,145 ) - - (35 ) 3,409 Construction 801 (103 ) - - 153 851 Consumer 135 1,040 (7 ) 4 48 1,220 Other commercial loans 1,040 (328 ) - 1 (1 ) 712 Other agricultural loans 489 (219 ) - - (20 ) 250 State and political subdivision loans 322 (280 ) - - - 42 Unallocated - 726 - - 98 824 Total $ 18,552 $ (3,300 ) $ (7 ) $ 5 $ - $ 15,250 The following table presents the allowance for credit losses – loans and amortized cost basis of loans under CECL methodology as of March 31, 2023: Allowance for Credit Losses – Loans Loans March 31, 2023 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 1,169 $ 26 $ 1,195 $ 212,535 $ 258 $ 212,793 Commercial 6,576 171 6,747 872,802 6,170 878,972 Agricultural 3,385 24 3,409 308,476 4,317 312,793 Construction 594 257 851 73,388 2,357 75,745 Consumer 1,216 4 1,220 87,097 4 87,101 Other commercial loans 705 7 712 62,453 1,680 64,133 Other agricultural loans 250 - 250 31,719 333 32,052 State and political subdivision loans 42 - 42 59,886 - 59,886 Unallocated 824 - 824 - - - Total $ 14,761 $ 489 $ 15,250 $ 1,708,356 $ 15,119 $ 1,723,475 Allowance for Credit Losses, prior to January 1, 2023 The allowance for credit losses consists of the allowance for loan losses and the reserve for unfunded lending commitments. The allowance for loan losses represents management’s estimate of incurred losses in the loan portfolio as of the balance sheet date and is recorded as a reduction to net loans. The reserve for unfunded lending commitments represents management’s estimate of incurred losses in unfunded commitments and letters of credit, and is recorded in other liabilities on the consolidated balance sheet. The allowance for credit losses is increased by charges to expense, through the provision for credit losses and decreased by charge-offs, net of recoveries. The following table presents the components of the allowance for credit losses as of December 31, 2022 (in thousands): December 31, 2022 Allowance for loan Losses $ 18,552 Reserve for unfunded commitments 165 Total allowance for credit losses $ 18,717 The following table presents the activity in the allowance for credit losses for the three months ended March 31, 2022 (in thousands): Allowance for Loan Losses - Loans Reserve for unfunded commitments Total Balance at December 31, 2021 $ 17,304 $ 165 $ 17,469 Loans charge-off (5 ) - (5 ) Recoveries of loans previously charged-off 7 - 7 Net loans charged-off 2 - 2 Provision for credit losses 250 - 250 Balance at March 31, 2022 $ 17,556 $ 165 $ 17,721 The following table presents the activity in the allowance for loan losses, by portfolio segment, for the three months ended March 31, 2022. For the three months ended March 31, 2022 Balance at December 31, 2021 Charge-offs Recoveries Provision Balance at March 31, 2022 Real estate loans: Residential $ 1,147 $ - $ - $ (77 ) $ 1,070 Commercial 8,099 - - 295 8,394 Agricultural 4,729 - - (213 ) 4,516 Construction 434 - - 63 497 Consumer 262 (5 ) 5 (52 ) 210 Other commercial loans 1,023 - 2 355 1,380 Other agricultural loans 558 - - (7 ) 551 State and political subdivision loans 281 - - 4 285 Unallocated 771 - - (118 ) 653 Total $ 17,304 $ (5 ) $ 7 $ 250 $ 17,556 The following table presents loans and their related allowance for loan losses, by portfolio segment, as of December 31, 2022 (in thousands): Allowance for loan losses Loans Collectively evaluated for impairment Individually evaluated for impairment Total allowance for loan losses Collectively evaluated for impairment Individually evaluated for impairment Loans acquired with deteriorated credit quality Total Loans Real estate loans: Residential $ 4 $ 1,052 $ 1,056 $ 209,869 $ 335 $ 9 $ 210,213 Commercial 57 10,063 10,120 869,038 5,675 1,856 876,569 Agricultural 24 4,565 4,589 306,793 5,380 1,441 313,614 Construction - 801 801 80,691 - - 80,691 Consumer 4 131 135 86,646 4 - 86,650 Other commercial loans 13 1,027 1,040 63,120 102 - 63,222 Other agricultural loans - 489 489 34,359 473 - 34,832 State and political subdivision loans - 322 322 59,208 - - 59,208 Total $ 102 $ 18,450 $ 18,552 $ 1,709,724 $ 11,969 $ 3,306 $ 1,724,999 Non-performing Loans Non-performing loans include those loans that are considered nonaccrual, described in more detail below and all loans past due 90 or more days. Loans are considered for non-accrual status upon reaching 90 days delinquency, although the Company may be receiving partial payments of interest and partial repayments of principal on such loans, or if full payment of principal and interest is not expected. Additionally, if management is made aware of other information including bankruptcy, repossession, death, or legal proceedings, the loan may be placed on non-accrual status. If a loan is 90 days or more past due and is well secured and in the process of collection, it may still be considered accruing. The following table reflects the non-performing loan receivables, as well as those on non-accrual status as of March 31, 2023 and December 31, 2022, respectively. The balances are presented by class of loan receivable (in thousands March 31, 2023 December 31, 2022 Nonaccrual With a related allowance Nonaccrual Without a related allowance 90 days or greater past due and accruing Total non-performing loans Nonaccrual 90 days or greater past due and accruing Total non-performing loans Real estate loans: Mortgages $ 37 $ 448 $ 7 $ 492 $ 562 $ - $ 562 Home Equity - 29 - 29 29 - 29 Commercial 356 2,067 6 2,429 2,778 - 2,778 Agricultural 188 2,881 - 3,069 3,222 - 3,222 Construction 2,357 - - 2,357 - - - Consumer - - - - - 7 7 Other commercial loans 34 1,674 35 1,743 62 - 62 Other agricultural loans - 333 - 333 285 - 285 State and political subdivision - - - - - - - $ 2,972 $ 7,432 $ 48 $ 10,452 $ 6,938 $ 7 $ 6,945 As of March 31, 2023, there were $7.4 million of non-accrual loans that did not have a related allowance for credit losses. The estimated fair values of the collateral securing these loans exceeded their carrying amount, or the loans were previously charge down to the realizable collateral values. Accordingly, no specific valuation allowance was considered to be necessary. The following table presents, by class of loans and leases, the amortized cost basis of collateral-dependent nonaccrual loans and leases and type of collateral as of March 31, 2023 and December 31, 2022 (in thousands): March 31, 2023 Real Estate Other None Total Real estate loans: Mortgages $ 448 $ - $ - $ 448 Home Equity 66 - - 66 Commercial 2,423 - - 2,423 Agricultural 3,069 - - 3,069 Construction 2,357 - - 2,357 Consumer - - - - Other commercial loans - 1,708 - 1,708 Other agricultural loans - 333 - 333 State and political subdivision - - - - $ 8,363 $ 2,041 - $ 10,404 December 31, 2022 Real Estate Other None Total Real estate loans: Mortgages $ 562 $ - $ - $ 562 Home Equity 29 - - 29 Commercial 2,778 - - 2,778 Agricultural 3,222 - - 3,222 Construction - - - - Consumer - - - - Other commercial loans - 62 - 62 Other agricultural loans - 285 - 285 State and political subdivision - - - - $ 6,591 $ 347 $ - $ 6,938 Credit Quality Information For commercial real estate, agricultural real estate, construction, other commercial, other agricultural and state and political subdivision loans, management uses a nine grade internal risk rating system to monitor and assess credit quality. The first five categories are considered not criticized and are aggregated as “Pass” rated. The criticized rating categories utilized by management generally follow bank regulatory definitions. The definitions of each rating are defined below: • Pass (Grades 1-5) – These loans are to customers with credit quality ranging from an acceptable to very high quality and are protected by the current net worth and paying capacity of the obligor or by the value of the underlying collateral. • Special Mention (Grade 6) – This loan grade is in accordance with regulatory guidance and includes loans where a potential weakness or risk exists, which could cause a more serious problem if not corrected. • Substandard (Grade 7) – This loan grade is in accordance with regulatory guidance and includes loans that have a well-defined weakness based on objective evidence and be characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. • Doubtful (Grade 8) – This loan grade is in accordance with regulatory guidance and includes loans that have all the weaknesses inherent in a substandard asset. In addition, these weaknesses make collection or liquidation in full highly questionable and improbable, based on existing circumstances. • Loss (Grade 9) – This loan grade is in accordance with regulatory guidance and includes loans that are considered uncollectible, or of such value that continuance as an asset is not warranted. To help ensure that risk ratings are accurate and reflect the present and future capacity of borrowers to repay the loan as agreed, the Company’s loan rating process includes several layers of internal and external oversight. The Company’s loan officers are responsible for the timely and accurate risk rating of the loans in each of their portfolios at origination and on an ongoing basis under the supervision of management. All commercial, agricultural and state and political relationships over $500,000 are reviewed annually to ensure the appropriateness of the loan grade. In addition, the Company engages an external consultant on at least an annual basis to: 1) review a minimum of 50% of the dollar volume of the commercial, agricultural and municipal loan portfolios on an annual basis, 2) review a sample of new loans originated for over $1.0 million in the last year, 3) review a sample of borrowers with commitments greater than or equal to $1.0 million, 4) review selected loan relationships over $750,000 which are over 30 days past due or classified Special Mention, Substandard, Doubtful, or Loss, and 5) such other loans which management or the consultant deems appropriate. The following tables represent credit exposures by internally assigned grades, by origination year as of March 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 18,067 $ 250,390 $ 166,134 $ 106,848 $ 72,432 $ 208,583 $ 24,312 $ 1,206 $ 847,972 Special Mention - 8,864 - 337 6,746 8,295 276 - 24,518 Substandard - 269 75 195 215 5,129 590 9 6,482 Total $ 18,067 $ 259,523 $ 166,209 $ 107,380 $ 79,393 $ 222,007 $ 25,178 $ 1,215 $ 878,972 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 6,208 $ 49,878 $ 31,817 $ 33,894 $ 27,686 $ 132,206 $ 11,936 $ 1,345 $ 294,970 Special Mention - 3,061 1,430 - - 6,938 70 3 11,502 Substandard - - - - 106 5,888 95 232 6,321 Total $ 6,208 $ 52,939 $ 33,247 $ 33,894 $ 27,792 $ 145,032 $ 12,101 $ 1,580 $ 312,793 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction - Risk Rating Pass $ 3,320 $ 42,270 $ 23,685 $ 780 $ - $ - $ 83 $ - $ 70,138 Special Mention 567 729 539 - - - 1,415 - 3,250 Substandard - - 2,357 - - - - - 2,357 Total $ 3,887 $ 42,999 $ 26,581 $ 780 $ - $ - $ 1,498 $ - $ 75,745 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans - Risk Rating Pass $ 2,139 $ 6,336 $ 9,123 $ 5,208 $ 6,459 $ 5,446 $ 26,635 $ 118 $ 61,464 Special Mention - 93 233 - 105 62 128 40 661 Substandard - - - - 198 1,498 284 - 1,980 Doubtful - - - - - - - 28 28 Total $ 2,139 $ 6,429 $ 9,356 $ 5,208 $ 6,762 $ 7,006 $ 27,047 $ 186 $ 64,133 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other agricultural loans - Risk Rating Pass $ 1,710 $ 2,000 $ 8,423 $ 1,401 $ 1,875 $ 670 $ 13,979 $ - $ 30,058 Special Mention - 552 35 51 10 67 478 - 1,193 Substandard - - - - 9 420 135 237 801 Total $ 1,710 $ 2,552 $ 8,458 $ 1,452 $ 1,894 $ 1,157 $ 14,592 $ 237 $ 32,052 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans - Risk Rating Pass $ - $ 16,490 $ 12,271 $ 4,607 $ 7 $ 26,511 $ - $ - $ 59,886 Special Mention - - - - - - - - - Substandard - - - - - - - - - Total $ - $ 16,490 $ 12,271 $ 4,607 $ 7 $ 26,511 $ - $ - $ 59,886 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total - Risk Rating Pass $ 31,444 $ 367,364 $ 251,453 $ 152,738 $ 108,459 $ 373,416 $ 76,945 $ 2,669 $ 1,364,488 Special Mention 567 13,299 2,237 388 6,861 15,362 2,367 43 41,124 Substandard - 269 2,432 195 528 12,935 1,104 478 17,941 Doubtful - - - - - - - 28 28 Total $ 32,011 $ 380,932 $ 256,122 $ 153,321 $ 115,848 $ 401,713 $ 80,416 $ 3,218 $ 1,423,581 Information presented in the table above is not required for periods prior to adoption of CECL. The following table presents the most comparable information for the prior period, internal credit risk ratings for the indicated loan class segments as of December 31, 2022 . December 31, 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 For residential real estate mortgages, home equity and consumer loans, credit quality is monitored based on whether the loan is performing or non-performing, which is typically based on the aging status of the loan and payment activity, unless a specific action, such as bankruptcy, repossession, death or significant delay in payment occurs to raise awareness of a possible credit event. Non-performing loans include those loans that are considered nonaccrual, described in more detail below, and all loans past due 90 or more days and still accruing. The following table presents the recorded investment in those loan classes based on payment activity, by origination year, as of March 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted March 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Mortgage Payment Performance Performing $ 3,084 $ 26,017 $ 36,664 $ 21,427 $ 12,856 $ 65,870 $ - $ - $ 165,918 Nonperforming - - - - - 485 - - 485 Total $ 3,084 $ 26,017 $ 36,664 $ 21,427 $ 12,856 $ 66,355 $ - $ - $ 166,403 Current period gross charge-offs $ - $ - $ - $ - $ - $ 1 $ - $ - $ 1 Home equity - Payment Performance Performing $ 617 $ 3,379 $ 2,146 $ 2,582 $ 2,853 $ 9,640 $ 24,726 $ 418 $ 46,361 Nonperforming - - - - - 29 - - 29 Total $ 617 $ 3,379 $ 2,146 $ 2,582 $ 2,853 $ 9,669 $ 24,726 $ 418 $ 46,390 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer - Payment Performance Performing $ 298 $ 1,271 $ 746 $ 606 $ 639 $ 1,743 $ 81,787 $ 11 $ 87,101 Nonperforming - - - - - - - - - Total $ 298 $ 1,271 $ 746 $ 606 $ 639 $ 1,743 $ 81,787 $ 11 $ 87,101 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ 6 $ - $ 6 Total - Payment Performance Performing $ 3,999 $ 30,667 $ 39,556 $ 24,615 $ 16,348 $ 77,253 $ 106,513 $ 429 $ 299,380 Nonperforming - - - - - 514 - - 514 Total $ 3,999 $ 30,667 $ 39,556 $ 24,615 $ 16,348 $ 77,767 $ 106,513 $ 429 $ 299,894 Information presented in the table above is not required for periods prior to adoption of CECL. The following table presents the most comparable information for the prior period, internal credit risk ratings for the indicated loan class segments as of December 31, 2022. December 31, 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 Aging Analysis of Past Due Loan Receivables Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of March 31, 2023 and December 31, 2022 (in thousands): March 31 2023 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 398 $ 74 $ 252 $ 724 $ 165,679 $ 166,403 $ 7 Home Equity 50 4 29 83 46,307 46,390 - Commercial 198 130 1,601 1,929 877,043 878,972 6 Agricultural 59 - 1,379 1,438 311,355 312,793 - Construction - - - - 75,745 75,745 - Consumer 124 - - 124 86,977 87,101 - Other commercial loans 65 6 1,709 1,780 62,353 64,133 35 Other agricultural loans 307 - - 307 31,745 32,052 - State and political subdivision loans - - - - 59,886 59,886 - Total $ 1,201 $ 214 $ 4,970 $ 6,385 $ 1,717,090 $ 1,723,475 $ 48 Loans considered non-accrual $ - $ 80 $ 4,922 $ 5,002 $ 5,402 $ 10,404 Loans still accruing 1,201 134 48 1,383 1,711,688 1,713,071 Total $ 1,201 $ 214 $ 4,970 $ 6,385 $ 1,717,090 $ 1,723,475 December 31, 2022 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current PCI Total Loan Receivables 90 Days or Greater and 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 Modifications to Borrowers Experiencing Financial Difficulty Occasionally, the Bank modifies loans to borrowers in financial distress by providing principal forgiveness, term extension, an other-than-insignificant payment delay or interest rate reduction. When principal forgiveness is provided, the amount of forgiveness is charged-off against the allowance for credit losses. In some cases, the Bank provides multiple types of concessions on one loan. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. The following table shows, the amortized cost basis by class of loans receivable, information regarding accruing and nonaccrual modified loans to borrowers experiencing financial difficulty during the three months ended March 31, 2023 (dollars in thousands): Number of loans Amortized Cost Basis % of Total Class of Financing Receivable Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Mortgages 1 $ 131 0.08 % Commercial 4 1,759 0.20 % Consumer 1 4 0.00 % Total 6 $ 1,894 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 1 $ 97 0.01 % Total 1 $ 97 The following table shows, by class of loans receivable, information regarding the financial effect on accruing and nonaccrual modified loans to borrowers experiencing financial difficulty during the three months ended March 31, 2023: Term Extension Loan Type Number of loans Financial Effect Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Mortgages 1 Extended the loan maturity 4 months Commercial 4 Extended the weighted average loan maturity 24 months Consumer 1 Extended the loan maturity 24 months Total 6 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 1 Extended the loan maturity 6 months Total 1 There were no accruing or nonaccrual modified loans to borrowers experiencing financial difficulty for which there were payment defaults after the modification date for the three months ended March 31, 2023. The following presents, by class of loans, the amortized cost and payment status of accruing and nonaccrual modified loans to borrowers experiencing financial difficulty at March 31, 2023 (in thousands): 30-89 Days 90 Days Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Current Past Due Or Greater Total Real estate loans: Mortgages $ 131 $ - $ - $ 131 Commercial 1,759 - - 1,759 Consumer 4 - - 4 Total $ 1,894 $ - $ - $ 1,894 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial $ 97 - - $ 97 Total $ 97 $ - $ - $ 97 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 March 31, 2023 and December 31, 2022, included within other assets are $428,000 and $543,000, respectively, of foreclosed assets. As of March 31, 2023, included within the foreclosed assets are $228,000 of consumer residential mortgages that were foreclosed on or received via a deed in lieu transaction prior to the period end. As of March 31, 2023, the Company had initiated formal foreclosure proceedings on $185,000 of consumer residential mortgages, which had not yet been transferred into foreclosed assets.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	3 Months Ended
	Mar. 31, 2023
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	Note 6 – Goodwill and Other Intangible Assets The following table provides the gross carrying value and accumulated amortization of intangible assets as of March 31, 2023 and December 31, 2022 (in thousands): March 31, 2023 December 31, 2022 Gross carrying value Accumulated amortization Net carrying value Gross carrying value Accumulated amortization Net carrying value Amortized intangible assets (1): MSRs $ 2,350 $ (1,436 ) $ 914 $ 2,336 $ (1,362 ) $ 974 Core deposit intangibles 1,943 (1,676 ) 267 1,943 (1,645 ) 298 Total amortized intangible assets $ 4,293 $ (3,112 ) $ 1,181 $ 4,279 $ (3,007 ) $ 1,272 Unamortized intangible assets: Goodwill $ 31,376 $ 31,376 ( ) Excludes fully amortized intangible assets The following table provides the current year and estimated future amortization expense for amortized intangible assets for the next five years (in thousands). We based our projections of amortization expense shown below on existing asset balances at March 31, 2023. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended March 31, 2023 $ 73 $ 31 $ 104 Three months ended March 31, 2022 82 40 122 Estimate for year ending December 31, Remaining 2023 197 91 288 2024 214 86 300 2025 165 50 215 2026 122 17 139 2027 89 12 101 Thereafter 127 11 138 Total $ 914 $ 267 $ 1,181

Employee Benefit Plans

Employee Benefit Plans	3 Months Ended
	Mar. 31, 2023
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Note 7 – Employee Benefit Plans For additional detailed disclosure on the Company’s pension and employee benefits plans, please refer to Note 11 of the Company’s Consolidated Financial Statements included in the 2022 Annual Report on Form 10-K. Noncontributory Defined Benefit Pension Plan The Bank sponsors a trusteed noncontributory defined benefit pension plan (“Pension Plan”) covering substantially all employees and officers hired prior to January 1, 2007. The Bank’s funding policy is to make annual contributions, if needed, based upon the funding formula developed by the plan’s actuary. Any employee with a hire date of January 1, 2007 or later is not eligible to participate in the Pension Plan. In lieu of the Pension Plan, employees with a hire date of January 1, 2007 or later are eligible to receive, after meeting certain length of service requirements, an annual discretionary 401(k) plan contribution from the Bank equal to a percentage of an employee’s base compensation. The contribution amount, if any, is placed in a separate account within the 401(k) plan and is subject to a vesting requirement. For employees who are eligible to participate in the Pension Plan, the Pension Plan requires benefits to be paid to eligible employees based primarily upon age and compensation rates during employment. Upon retirement or other termination of employment, employees can elect either an annuity benefit or a lump sum distribution of vested benefits in the Pension Plan. The following sets forth the components of net periodic benefit costs of the Pension Plan and the line item on the Consolidated Statement of Income where such amounts are included, for the three months ended March 31, 2023 and 2022, respectively (in thousands): Three Months Ended March 31, 2023 2022 Affected line item on the Consolidated Statement of Income Service cost $ 78 $ 78 Salary and Employee Benefits Interest cost 110 59 Other Expenses Expected return on plan assets (197 ) (203 ) Other Expenses Net amortization and deferral 7 36 Other Expenses Net periodic benefit cost $ (2 ) $ (30 ) The Bank does not expect to contribute to the Pension Plan during 2023. Restricted Stock Plan The Company maintains a Restricted Stock Plan (the “Plan”) whereby employees and non-employee corporate directors are eligible to receive awards of restricted stock based upon performance related requirements. Awards granted under the Plan are in the form of the Company’s common stock and are subject to certain vesting requirements including continuous employment or service with the Company. In April of 2016, the Company’s stockholders authorized a total of 150,000 shares of the Company’s common stock to be made available under the Plan. As of March 31, 2023, 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 restricted stock during the three months ended March 31, 2023: Three months Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,622 $ 63.63 Granted - - Forfeited (161 ) (63.13 ) Vested (89 ) (59.06 ) Outstanding, end of period 6,372 $ 63.71 Compensation expense related to restricted stock is recognized, based on the market price of the stock at the grant date, over the vesting period. For the three months ended March 31, 2023 and 2022, compensation expense totaled $65,000 and $77,000, respectively. At March 31, 2023, the total compensation cost related to nonvested awards that had not yet been recognized was $406,000, which is expected to be recognized over the next three years.

Accumulated Comprehensive Loss

Accumulated Comprehensive Loss	3 Months Ended
	Mar. 31, 2023
Accumulated Comprehensive Loss [Abstract]
Accumulated Comprehensive Loss	Note 8 – Accumulated Comprehensive Loss The following tables present the changes in accumulated other comprehensive income by component, net of tax, for the three months ended March 31, 2023 and 2022 (in thousands) Three months ended March 31, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2022 $ (37,514 ) $ (1,056 ) $ 5,429 $ (33,141 ) Other comprehensive income (loss) before reclassifications (net of tax) 7,092 - (359 ) 6,733 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 6 (360 ) (354 ) Net current period other comprehensive income (loss) 7,092 6 (719 ) 6,379 Balance as of March 31, 2023 $ (30,422 ) $ (1,050 ) $ 4,710 $ (26,762 ) Three months ended March 31, 2022 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2021 $ 304 $ (1,968 ) $ 1,509 $ (155 ) Other comprehensive income (loss) before reclassifications (net of tax) (16,580 ) - 1,910 (14,670 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 28 32 60 Net current period other comprehensive income (loss) (16,580 ) 28 1,942 (14,610 ) Balance as of March 31, 2022 $ (16,276 ) $ (1,940 ) $ 3,451 $ (14,765 ) (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet. The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three months ended March 31, 2023 and 2022 (in thousands): Details about accumulated other comprehensive income (loss) Amount reclassified from accumulated comprehensive income (loss) (a) Affected line item in the Consolidated Statement of Income Three Months Ended March 31, 2023 2022 Unrealized gains and losses on available for sale securities $ - $ - Available for sale securities gains, net - - Provision for income taxes $ - $ - Net of tax Defined benefit pension items $ (7 ) $ (36 ) Other expenses 1 8 Provision for income taxes $ (6 ) $ (28 ) Net of tax Unrealized gain (loss) on interest rate swap $ 456 $ (40 ) Interest expense (96 ) 8 Provision for income taxes $ 360 $ (32 ) Net of tax Total reclassifications $ 354 $ (60 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2023
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 9 – Fair Value Measurements The Company has established a hierarchal disclosure framework associated with the level of pricing observability utilized in measuring assets and liabilities at fair value. The three broad levels defined by this hierarchy are as follows: Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities include items for which quoted prices are available but traded less frequently, and items that are fair valued using other financial instruments, the parameters of which can be directly observed. Level III: Assets and liabilities that have little to no pricing observability as of the reported date. These items do not have two-way markets and are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation. A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. In general, fair value is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality, the Company’s creditworthiness, among other things, as well as unobservable parameters. Any such valuation adjustments are applied consistently over time. Our valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While management believes the Company’s valuation methodologies are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. Transfers between levels of the fair value hierarchy are recognized on the actual date of the event or circumstances that caused the transfer, which generally coincides with the Company’s monthly and/or quarterly valuation process. Assets and Liabilities Required to be Measured at Fair Value on a Recurring Basis The fair values of equity securities and securities available for sale are determined by quoted prices in active markets, when available, and classified as Level I. If quoted market prices are not available, the fair value is determined by a matrix pricing, which is a mathematical technique, widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities and classified as Level II. The fair values consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond’s terms and conditions, among other things. The following tables present the assets and liabilities reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of March 31, 2023 and December 31, 2022 by level within the fair value hierarchy (in thousands). Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. March 31 2023 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,923 $ - $ - $ 1,923 Available for sale securities: U.S. Agency securities - 70,849 - 70,849 U.S. Treasury securities 151,710 - - 151,710 Obligations of state and political subdivisions - 111,538 - 111,538 Corporate obligations - 9,352 - 9,352 Mortgage-backed securities in government sponsored entities - 99,966 - 99,966 Other Assets Derivative instruments - 14,197 - 14,197 Liabilities Derivative instruments - (8,234 ) - (8,234 ) December 31, 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 ) Assets and Liabilities Required to be Measured and Reported at Fair Value on a Nonrecurring Basis Assets measured at fair value on a nonrecurring basis in thousands) March 31 2023 Level I Level II Level III Total Individually analyzed loans held for investment $ - $ - $ 3,705 $ 3,705 Other real estate owned - - 52 52 December 31, 2022 Level I Level II Level III Total Individually analyzed loans held for investment $ - $ - $ 496 $ 496 Other real estate owned - - 297 297 • Individually analyzed loans held for investment - If the fair value of the collateral dependent loan is less than the carrying amount of the loan a specific reserve for the loan is made in the allowance for credit losses - loans or a charge-off is taken to reduce the loan to the fair value of the collateral (less estimated selling costs) and the loan is included in the table above as a Level III measurement. If the fair value of the collateral exceeds the carrying amount of the loan, then the loan is not included in the table above as it is not currently being carried at its fair value. The fair values above excluded estimated selling costs of at March 31, 2023 and December 31, 2022, respectively. • Other Real Estate Owned (OREO) – The following table provides a listing of the significant unobservable inputs used in the fair value measurement process for items valued utilizing Level III techniques (dollars in thousands). March 31 2023 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Individually analyzed loans held for investment $ 3,705 Appraised Collateral Values Discount for time since appraisal 0-100 % 22.83 % Selling costs 8%-10 % 7.69 % Holding period 0 - 12 months 11.97 months Other real estate owned 52 Appraised Collateral Values Discount for time since appraisal 20 % 20.00 % December 31, 2022 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Individually analyzed loans held for investment 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 % 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): March 31, 2023 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 6,055 $ 5,848 $ - $ - $ 5,848 Loans held for sale 671 675 - - 675 Net loans 1,708,225 1,644,211 - - 1,644,211 Financial liabilities: Deposits 1,799,687 1,789,120 1,518,045 - 271,075 Borrowed funds 288,059 276,451 - - 276,451 December 31, 2022 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 The carrying amounts for cash and due from banks, bank owned life insurance, regulatory stock, accrued interest receivable and payable approximate fair value and are considered Level I measurements.

Pending Acquisition of HV Banco

Pending Acquisition of HV Bancorp, Inc.	3 Months Ended
	Mar. 31, 2023
Pending Acquisition of HV Bancorp, Inc [Abstract]
Pending Acquisition of HV Bancorp, Inc.	N ote 10 – Pending Acquisition of HV Bancorp, Inc. On October 18, the Company and HV Bancorp, Inc. (“HVBC”), the holding company for Huntingdon Valley Bank (“HVB”),) entered into an Agreement and Plan of Merger (the “Merger Agreement”) pursuant to which HVBC will merge with and into the Company Concurrent with the merger, it is expected that HVB will merge with and into the Bank, with the Bank as the surviving institution. Under the terms of the Merger Agreement, each outstanding share of HVBC common stock will be converted into either the right to receive $30.50 in cash or shares of the Company’s common stock. Not more than of the outstanding shares of HVBC common stock (including for this purpose, dissenters’ shares) may be paid in cash and the remainder will be paid in the Company’s common stock. In the event of a greater than decline in market value of the Company’s common stock, HVBC may, in certain circumstances, be able to terminate the Merger Agreement unless the Company increases the number of shares into which HVB Bancorp, Inc. shares 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, both of which have been received. The merger is currently expected to be completed on June 16, 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.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2023
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 11 – Recent Accounting Pronouncements 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 In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 , which extends the sunset (or expiration) date of Accounting Standards Codification (ASC) Topic 848 to December 31, 2024. This gives reporting entities two additional years to apply the accounting relief provided under ASC Topic 848 for matters related to reference rate reform. ASU 2022-06 is effective for all reporting entities immediately upon issuance and must be applied on a prospective basis. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which added to ASU 2020-04 optional expedients and exceptions to the U.S. GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates, such as the Secured Overnight Financing Rate. Entities can elect not to apply certain modification accounting requirements to contracts affected by what the guidance calls “reference rate reform” if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. Also, entities can elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform if certain criteria are met, and can make a onetime election to sell and/or reclassify held-to-maturity debt securities that reference an interest rate affected by reference rate reform. ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 deferred the sunset date of Topic 848 from December 31, 2022 to December 31, 2024. The amendments in this ASU are effective for all entities upon issuance through December 31, 2024. The Company has identified our loan receivables that have an interest rate indexed to LIBOR and is currently assessing the appropriate transition path. As such, the Company does not have an estimate of the financial impact of this update but does not expect the impact to be material to the financial statements of the Company. 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. In March 2023, the FASB issued ASU No. 2023-02, “ Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force) ”. The ASU allows entities to elect the proportional amortization method, on a tax-credit-program-by-tax-credit-program basis, for all equity investments in tax credit programs meeting the eligibility criteria in Accounting Standards Codification (ASC) 323-740-25-1. While the ASU does not significantly alter the existing eligibility criteria, it does provide clarifications to address existing interpretive issues. It also prescribes specific information reporting entities must disclose about tax credit investments each period. This ASU is effective for reporting periods beginning after December 15, 2023, for public business entities, or January 1, 2024 for the Corporation. The Corporation does not expect the adoption of this ASU to have a material impact on the Corporation’s financial statements. Other accounting standards that have been issued by the FASB or other standards-setting bodies are not currently expected to have a material effect on the Company’s consolidated financial position, results of operations or cash flows.

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2023
Basis of Presentation [Abstract]
Basis of Presentation	Citizens Financial Services, Inc. (individually and collectively with its direct and indirect subsidiaries, the “Company”) is a Pennsylvania corporation and the holding company of its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and of the Bank’s wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st Realty of PA LLC (“Realty”). The accompanying consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with U.S. generally accepted accounting principles. Because this report is based on an interim period, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Certain of the prior year amounts have been reclassified to conform with the current year presentation. Such reclassifications had no effect on net income or stockholders’ equity. All material inter‑company balances and transactions have been eliminated in consolidation. In the opinion of management of the Company, the accompanying interim consolidated financial statements at March 31, 2023 and for the periods ended March 31, 2023 and 2022 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations at the dates and for the periods presented. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and of revenues and expenses for the periods covered by the Consolidated Statement of Income. The financial performance reported for the Company for the three month period ended March 31, 2023 is not necessarily indicative of the results to be expected for the full year. This information should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2022.
Accounting Pronouncements Adopted	Accounting Pronouncements Adopted in 2023 In June 2016, the FASB issued ASU No. 2016-13, “ Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments The Bank adopted this guidance, and subsequent related updates, using the modified retrospective approach for all financial assets measured at amortized cost, including loans and held-to-maturity debt securities, available-for-sale debt securities and unfunded commitments. On January 1, 2023, the Bank recorded a cumulative effect increase to retained earnings of $1.8 million, net of tax, of which $3.3 million related to loans and ($1.1) million related to unfunded commitments. The Bank adopted the provisions of ASC 326 related to financial assets purchased with credit deterioration (PCD) that were previously classified as purchased credit impaired (PCI) and accounted for under ASC 310-30 using the prospective transition approach. In accordance with the standard, management did not reassess whether PCI assets met the criteria of PCD assets as of the date of adoption. The Bank expanded the pooling utilized under the legacy incurred loss method to include additional segmentation based on risk. The impact of the change from the incurred loss model to the current expected credit loss model is detailed below (in thousands): January 1, 2023 Pre-adoption Adoption Impact As Reported Assets Allowance for credit losses - loans Real estate loans: Residential $ 1,056 $ 79 $ 1,135 Commercial 10,120 (3,070 ) 7,050 Agricultural 4,589 (1,145 ) 3,444 Construction 801 (103 ) 698 Consumer 135 1,040 1,175 Other commercial loans 1,040 (328 ) 712 Other agricultural loans 489 (219 ) 270 State and political subdivision loans 322 (280 ) 42 Unallocated - 726 726 Total $ 18,552 $ (3,300 ) $ 15,252 Liabilities Allowance for Credit Losses - Off-Balance Sheet credit Exposure $ 165 $ 1,064 $ 1,229 The Bank adopted the provisions of ASC 326 related to presenting other-than-temporary impairment on available-for-sale debt securities prior to January 1, 2023 using the prospective transition approach, though no such charges had been recorded on the securities held by the Bank as of the date of adoption. In March 2022, the FASB issued ASU No. 2022-02, “Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures.” The amendments eliminate the accounting guidance for troubled debt restructurings by creditors that have adopted CECL and enhance the disclosure requirements for modifications of receivables made with borrowers experiencing financial difficulty. In addition, the amendments require disclosure of current period gross write-offs by year of origination for financing receivables and net investment in leases in the existing vintage disclosures. This ASU became effective on January 1, 2023 for the Corporation. The adoption of this ASU resulted in updated disclosures within our financial statements but otherwise did not have a material impact on the Corporation’s financial statements.
Loans	Loans A loan is classified as a modified loan to a borrower experiencing financial difficulty when a contractual loan modification in the form of principal forgiveness, an interest rate reduction, an other-than-significant payment delay or a term extension (or a combination thereof) has been granted to an existing borrower experiencing financial difficulties. The goal when modifying a credit is to establish a reasonable period of time to provide cash flow relief to customers experiencing cash flow difficulties. Accruing modified loans to borrowers experiencing financial difficulty are primarily comprised of loans on which interest is being accrued under the modified terms, and the loans are current or less than 90 days past due. Loans and Leases - Prior to ASU No. 2022-02 Adoption In situations where, for economic or legal reasons related to a borrower’s financial difficulties, management granted 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.
Allowance for Credit losses - Loans	Allowance for Credit losses – Loans The allowance for credit losses (ACL) on loans and leases is a valuation account that is used to present the net amount expected to be collected on a loan or lease. The ACL for loans and leases is adjusted through provision for credit losses as a charge against, or credit to, earnings. Loans and leases deemed to be uncollectible are charged against the ACL on loans and leases, and any subsequent recoveries are credited to the ACL. Management evaluates the ACL on a quarterly basis. When changes in the reserve are necessary, an adjustment is made. Management utilizes a discounted cash flow (DCF) model to calculate the present value of the expected cash flows for pools of loans and leases that share similar risk characteristics and compares the results of this calculation to the amortized cost basis to determine its allowance for credit loss balance. Management uses relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts in calculating its ACL. Historical credit loss experience provides the basis for the estimation of expected credit losses. Management determines whether there is a need to make qualitative adjustments to historical loss information by monitoring certain factors including differences in current loan-specific risk characteristics as well as for changes in external or environmental conditions, or other relevant factors. The contractual term used in projecting the cash flows of a loan is based on the maturity date of a loan, and is adjusted for prepayment or curtailment assumptions which may shorten that contractual time period. Options to extend are considered by management in determining the contractual term. The key inputs to the DCF model are (1) probability of default, (2) loss given default, (3) prepayment and curtailment rates, (4) reasonable and supportable economic forecasts, (5) forecast reversion period, (6) expected recoveries on charged off loans, and (7) discount rate. Probability of Default (PD) In order to incorporate economic factors into forecasting within the DCF model, management elected to use the Loss Driver method to generate the PD rate inputs. The Loss Driver method analyzes how one or more economic factors change the default rate using a statistical regression analysis. Management selected economic factors that had strong correlations to historical default rates. Loss Given Default (LGD) Management elected to use the Frye Jacobs parameter for determining the LGD input, which is an estimation technique that derives a LGD input from segment specific risk curves that correlates LGD with PD. Prepayment and Curtailment rates Prepayment Rates: Loan level transaction data is used to calculate a semi-annual prepayment rate. Those semi-annual rates are annualized and the average of the annualized rates is used in the DCF calculation for fixed payment or term loans. Rates are calculated for each pool. Curtailment Rates: Loan level transaction data is used to calculate annual curtailment rates using any available historical loan level data. The average of the historical rates is used in the DCF model for interest only payment or line of credit type loans. Rates are calculated for each pool. Reasonable and Supportable Forecasts The forecast data used in the DCF model is obtained via a subscription to a widely recognized and relied upon company who publishes various forecast scenarios. Management evaluates the various scenarios to determine a reasonable and supportable scenario. Forecast Reversion Period Management uses forecasts to predict how economic factors will perform and has determined to use a four quarter forecast period as well as a four quarter straight-line reversion period to historical averages (also commonly referred to as the mean reversion period). Expected Recoveries on Charged-off Loans Management performs an analysis to estimate recoveries that could be reasonably expected based on historical experience in order to account for expected recoveries on loans that have already been fully charged-off and are not included in the ACL calculation. Discount Rate The effective interest rate of the underlying loans and leases of the Corporation serves as the discount rate applied to the expected periodic cash flows. Management adjusts the effective interest rate used to discount expected cash flows to incorporate expected prepayments. Individual Evaluation Management evaluates individual instruments for expected credit losses when those instruments do not share similar risk characteristics with instruments evaluated using a collective (pooled) basis. Instruments will not be included in both collective and individual analyses. Individual analysis will establish a specific reserve for instruments in scope. Management considers a financial asset as collateral-dependent when the debtor is experiencing financial difficulty and repayment is expected to be provided substantially through the sale or operation of the collateral, based on management’s assessment as of the reporting date.
Accrued Interest Receivable on Loans and Leases	Accrued Interest Receivable on Loans and Leases Accrued interest receivable on loans held for investment totaled $4.7 million at March 31, 2023 and is included within Accrued interest receivable. This amount is excluded from the estimate of expected credit losses.
Reserve for Unfunded Commitments	Reserve for Unfunded Commitments The Corporation maintains a reserve in other liabilities for off-balance sheet credit exposures such as unfunded commitments that are currently unfunded in categories with historical loss experience. Management calculates funding rates annually using loan level data history at the portfolio level. The applicable pool level loss rates for the is then applied to calculate the reserve for unfunded commitments liability each period.

Revenue Recognition (Policies)

Revenue Recognition (Policies)	3 Months Ended
	Mar. 31, 2023
Revenue Recognition [Abstract]
Revenue Recognition	In accordance with ASC 606, Management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on loans sold and earnings on bank owned life insurances are not within the scope of ASC 606. The main types of noninterest income within the scope of the standard are as follows: • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2023
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	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 In December 2022, the FASB issued ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 , which extends the sunset (or expiration) date of Accounting Standards Codification (ASC) Topic 848 to December 31, 2024. This gives reporting entities two additional years to apply the accounting relief provided under ASC Topic 848 for matters related to reference rate reform. ASU 2022-06 is effective for all reporting entities immediately upon issuance and must be applied on a prospective basis. In January 2021, the FASB issued ASU 2021-01, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which added to ASU 2020-04 optional expedients and exceptions to the U.S. GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from LIBOR and other interbank offered rates to alternative reference rates, such as the Secured Overnight Financing Rate. Entities can elect not to apply certain modification accounting requirements to contracts affected by what the guidance calls “reference rate reform” if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. Also, entities can elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform if certain criteria are met, and can make a onetime election to sell and/or reclassify held-to-maturity debt securities that reference an interest rate affected by reference rate reform. ASU 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848 deferred the sunset date of Topic 848 from December 31, 2022 to December 31, 2024. The amendments in this ASU are effective for all entities upon issuance through December 31, 2024. The Company has identified our loan receivables that have an interest rate indexed to LIBOR and is currently assessing the appropriate transition path. As such, the Company does not have an estimate of the financial impact of this update but does not expect the impact to be material to the financial statements of the Company. 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. In March 2023, the FASB issued ASU No. 2023-02, “ Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force) ”. The ASU allows entities to elect the proportional amortization method, on a tax-credit-program-by-tax-credit-program basis, for all equity investments in tax credit programs meeting the eligibility criteria in Accounting Standards Codification (ASC) 323-740-25-1. While the ASU does not significantly alter the existing eligibility criteria, it does provide clarifications to address existing interpretive issues. It also prescribes specific information reporting entities must disclose about tax credit investments each period. This ASU is effective for reporting periods beginning after December 15, 2023, for public business entities, or January 1, 2024 for the Corporation. The Corporation does not expect the adoption of this ASU to have a material impact on the Corporation’s financial statements. Other accounting standards that have been issued by the FASB or other standards-setting bodies are not currently expected to have a material effect on the Company’s consolidated financial position, results of operations or cash flows.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	3 Months Ended
	Mar. 31, 2023
Basis of Presentation [Abstract]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model	The impact of the change from the incurred loss model to the current expected credit loss model is detailed below (in thousands): January 1, 2023 Pre-adoption Adoption Impact As Reported Assets Allowance for credit losses - loans Real estate loans: Residential $ 1,056 $ 79 $ 1,135 Commercial 10,120 (3,070 ) 7,050 Agricultural 4,589 (1,145 ) 3,444 Construction 801 (103 ) 698 Consumer 135 1,040 1,175 Other commercial loans 1,040 (328 ) 712 Other agricultural loans 489 (219 ) 270 State and political subdivision loans 322 (280 ) 42 Unallocated - 726 726 Total $ 18,552 $ (3,300 ) $ 15,252 Liabilities Allowance for Credit Losses - Off-Balance Sheet credit Exposure $ 165 $ 1,064 $ 1,229

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2023
Revenue Recognition [Abstract]
Disaggregation of Revenue Derived from Contracts with Customers	The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three months ended March 31, 2023 and 2022 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Three Months Ended March 31, Revenue stream 2023 2022 Service charges on deposit accounts Overdraft fees $ 359 307 Statement fees 52 56 Interchange revenue 697 723 ATM income 38 89 Other service charges 65 73 Total Service Charges 1,211 1,248 Trust 230 249 Brokerage and insurance 514 481 Other 115 139 Total $ 2,070 $ 2,117

Earnings per Share (Tables)

Earnings per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings per Share [Abstract]
Computation of Earnings per Share	The following table sets forth the computation of earnings per share. Three months ended March 31, 2023 2022 Net income applicable to common stock $ 6,867,000 $ 6,740,000 Basic earnings per share computation Weighted average common shares outstanding 3,966,161 3,977,911 Earnings per share - basic $ 1.73 $ 1.69 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 3,966,161 3,977,911 Add: Dilutive effects of restricted stock 5 57 Weighted average common shares outstanding for dilutive earnings per share 3,966,166 3,977,968 Earnings per share - diluted $ 1.73 $ 1.69

Investments (Tables)

Investments (Tables)	3 Months Ended
	Mar. 31, 2023
Investments [Abstract]
Amortized Cost and Fair Value of Investment Securities	The amortized cost, gross unrealized gains and losses, and fair value of investment securities at March 31, 2023 and December 31, 2022 were as follows (in thousands): March 31 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Allowance For Credit Losse Fair Value Available-for-sale securities: U.S. agency securities $ 77,060 $ - $ (6,211 ) $ - $ 70,849 U.S. treasury securities 162,300 - (10,590 ) - 151,710 Obligations of state and political subdivisions 120,128 66 (8,656 ) - 111,538 Corporate obligations 10,324 - (972 ) - 9,352 Mortgage-backed securities in government sponsored entities 112,112 12 (12,158 ) - 99,966 Total available-for-sale securities $ 481,924 $ 78 $ (38,587 ) $ - $ 443,415 December 31 2022 Available-for-sale securities: U.S. agency securities $ 78,556 $ - $ (7,879 ) $ - $ 70,677 U.S. treasury securities 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
Unrealized Losses and Fair Value of Investments	The following table shows the Company’s gross unrealized losses and fair value of the Company’s investments with unrealized losses for which an allowance for credit losses has not been recorded, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at March 31, 2023 and December 31, 2022 (in thousands). As of March 31, 2023, the Company owned 340 securities whose fair value was less than their cost basis. March 31 2023 Less than Twelve Months Twelve Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. agency securities $ 23,681 $ (388 ) $ 47,167 $ (5,823 ) $ 70,848 $ (6,211 ) U.S. treasury securities 4,503 (112 ) 147,207 (10,478 ) 151,710 (10,590 ) Obligations of state and political subdivisions 11,731 (189 ) 87,625 (8,467 ) 99,356 (8,656 ) Corporate obligations 1,241 (9 ) 8,111 (963 ) 9,352 (972 ) Mortgage-backed securities in government sponsored entities 11,008 (203 ) 86,241 (11,955 ) 97,249 (12,158 ) Total securities $ 52,164 $ (901 ) $ 376,351 $ (37,686 ) $ 428,515 $ (38,587 ) December 31 2022 U.S. agency securities $ 39,729 $ (1,892 ) $ 30,948 $ (5,987 ) $ 70,677 $ (7,879 ) U.S. treasury securities 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 )
Unrealized Gains (Losses) Related to Equity Securities	The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three month periods ended March 31, 2023 and 2022, and the portion of unrealized gains for the period that relates to equity investments held at March 31, 2023 and 2022 (in thousands): Three Months Ended March 31, Equity securities 2023 2022 Net losses $ (218 ) $ (45 ) Less: Net gains realized on the sale of equity securities during the period 5 - Net unrealized losses $ (223 ) $ (45 )
Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities at March 31, 2023, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 33,318 $ 32,672 Due after one year through five years 186,057 174,441 Due after five years through ten years 99,003 90,031 Due after ten years 163,546 146,271 Total $ 481,924 $ 443,415

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2023
Loans [Abstract]
Loan Portfolio and Allowance for Loan Losses	The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for credit losses - loans as of March 31, 2023 and December 31, 2022 (in thousands): March 31 2023 December 31, 2022 Real estate loans: Residential $ 212,793 $ 210,213 Commercial 878,972 876,569 Agricultural 312,793 313,614 Construction 75,745 80,691 Consumer 87,101 86,650 Other commercial loans 64,133 63,222 Other agricultural loans 32,052 34,832 State and political subdivision loans 59,886 59,208 Total 1,723,475 1,724,999 Allowance for credit losses - loans 15,250 18,552 Net loans $ 1,708,225 $ 1,706,447
Components of the Allowance for Credit Losses	The following table presents the components of the allowance for credit losses as of March 31, 2023 (in thousands): March 31, 2023 Allowance for Credit Losses – Loans $ 15,250 Allowance for Credit Losses - Off-Balance Sheet Credit Exposure 1,229 Total allowance for credit losses $ 16,479 The following table presents the components of the allowance for credit losses as of December 31, 2022 (in thousands): December 31, 2022 Allowance for loan Losses $ 18,552 Reserve for unfunded commitments 165 Total allowance for credit losses $ 18,717
Activity in Allowance for Credit Losses	The following table presents the activity in the allowance for credit losses for the three months ended March 31, 2023 (in thousands): Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at December 31, 2022 $ 18,552 $ 165 $ 18,717 Impact of adopting CECL (3,300 ) 1,064 (2,236 ) Loans charge-off (7 ) - (7 ) Recoveries of loans previously charged-off 5 - 5 Net loans charged-off (2 ) - (2 ) Provision for credit losses - - - Balance at March 31, 2023 $ 15,250 $ 1,229 $ 16,479 The following table presents the activity in the allowance for credit losses for the three months ended March 31, 2022 (in thousands): Allowance for Loan Losses - Loans Reserve for unfunded commitments Total Balance at December 31, 2021 $ 17,304 $ 165 $ 17,469 Loans charge-off (5 ) - (5 ) Recoveries of loans previously charged-off 7 - 7 Net loans charged-off 2 - 2 Provision for credit losses 250 - 250 Balance at March 31, 2022 $ 17,556 $ 165 $ 17,721
Activity of Allowance for Credit Losses - Loans by Portfolio Segment	The following table presents the activity in the allowance for credit losses – loans, by portfolio segment, for the three months ended March 31, 2023. For the three months ended March 31, 2023 Balance at December 31, 2022 Impact of adopting CECL Charge-offs Recoveries Provision Balance at March 31, 2023 Real estate loans: Residential $ 1,056 $ 79 $ - $ - $ 60 $ 1,195 Commercial 10,120 (3,070 ) - - (303 ) 6,747 Agricultural 4,589 (1,145 ) - - (35 ) 3,409 Construction 801 (103 ) - - 153 851 Consumer 135 1,040 (7 ) 4 48 1,220 Other commercial loans 1,040 (328 ) - 1 (1 ) 712 Other agricultural loans 489 (219 ) - - (20 ) 250 State and political subdivision loans 322 (280 ) - - - 42 Unallocated - 726 - - 98 824 Total $ 18,552 $ (3,300 ) $ (7 ) $ 5 $ - $ 15,250 The following table presents the activity in the allowance for loan losses, by portfolio segment, for the three months ended March 31, 2022. For the three months ended March 31, 2022 Balance at December 31, 2021 Charge-offs Recoveries Provision Balance at March 31, 2022 Real estate loans: Residential $ 1,147 $ - $ - $ (77 ) $ 1,070 Commercial 8,099 - - 295 8,394 Agricultural 4,729 - - (213 ) 4,516 Construction 434 - - 63 497 Consumer 262 (5 ) 5 (52 ) 210 Other commercial loans 1,023 - 2 355 1,380 Other agricultural loans 558 - - (7 ) 551 State and political subdivision loans 281 - - 4 285 Unallocated 771 - - (118 ) 653 Total $ 17,304 $ (5 ) $ 7 $ 250 $ 17,556
Allowance for Credit Losses After Evaluation for Impairment	The following table presents the allowance for credit losses – loans and amortized cost basis of loans under CECL methodology as of March 31, 2023: Allowance for Credit Losses – Loans Loans March 31, 2023 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 1,169 $ 26 $ 1,195 $ 212,535 $ 258 $ 212,793 Commercial 6,576 171 6,747 872,802 6,170 878,972 Agricultural 3,385 24 3,409 308,476 4,317 312,793 Construction 594 257 851 73,388 2,357 75,745 Consumer 1,216 4 1,220 87,097 4 87,101 Other commercial loans 705 7 712 62,453 1,680 64,133 Other agricultural loans 250 - 250 31,719 333 32,052 State and political subdivision loans 42 - 42 59,886 - 59,886 Unallocated 824 - 824 - - - Total $ 14,761 $ 489 $ 15,250 $ 1,708,356 $ 15,119 $ 1,723,475 The following table presents loans and their related allowance for loan losses, by portfolio segment, as of December 31, 2022 (in thousands): Allowance for loan losses Loans Collectively evaluated for impairment Individually evaluated for impairment Total allowance for loan losses Collectively evaluated for impairment Individually evaluated for impairment Loans acquired with deteriorated credit quality Total Loans Real estate loans: Residential $ 4 $ 1,052 $ 1,056 $ 209,869 $ 335 $ 9 $ 210,213 Commercial 57 10,063 10,120 869,038 5,675 1,856 876,569 Agricultural 24 4,565 4,589 306,793 5,380 1,441 313,614 Construction - 801 801 80,691 - - 80,691 Consumer 4 131 135 86,646 4 - 86,650 Other commercial loans 13 1,027 1,040 63,120 102 - 63,222 Other agricultural loans - 489 489 34,359 473 - 34,832 State and political subdivision loans - 322 322 59,208 - - 59,208 Total $ 102 $ 18,450 $ 18,552 $ 1,709,724 $ 11,969 $ 3,306 $ 1,724,999
Loan Receivables on Nonaccrual Status	The following table reflects the non-performing loan receivables, as well as those on non-accrual status as of March 31, 2023 and December 31, 2022, respectively. The balances are presented by class of loan receivable (in thousands March 31, 2023 December 31, 2022 Nonaccrual With a related allowance Nonaccrual Without a related allowance 90 days or greater past due and accruing Total non-performing loans Nonaccrual 90 days or greater past due and accruing Total non-performing loans Real estate loans: Mortgages $ 37 $ 448 $ 7 $ 492 $ 562 $ - $ 562 Home Equity - 29 - 29 29 - 29 Commercial 356 2,067 6 2,429 2,778 - 2,778 Agricultural 188 2,881 - 3,069 3,222 - 3,222 Construction 2,357 - - 2,357 - - - Consumer - - - - - 7 7 Other commercial loans 34 1,674 35 1,743 62 - 62 Other agricultural loans - 333 - 333 285 - 285 State and political subdivision - - - - - - - $ 2,972 $ 7,432 $ 48 $ 10,452 $ 6,938 $ 7 $ 6,945
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans and Leases	The following table presents, by class of loans and leases, the amortized cost basis of collateral-dependent nonaccrual loans and leases and type of collateral as of March 31, 2023 and December 31, 2022 (in thousands): March 31, 2023 Real Estate Other None Total Real estate loans: Mortgages $ 448 $ - $ - $ 448 Home Equity 66 - - 66 Commercial 2,423 - - 2,423 Agricultural 3,069 - - 3,069 Construction 2,357 - - 2,357 Consumer - - - - Other commercial loans - 1,708 - 1,708 Other agricultural loans - 333 - 333 State and political subdivision - - - - $ 8,363 $ 2,041 - $ 10,404 December 31, 2022 Real Estate Other None Total Real estate loans: Mortgages $ 562 $ - $ - $ 562 Home Equity 29 - - 29 Commercial 2,778 - - 2,778 Agricultural 3,222 - - 3,222 Construction - - - - Consumer - - - - Other commercial loans - 62 - 62 Other agricultural loans - 285 - 285 State and political subdivision - - - - $ 6,591 $ 347 $ - $ 6,938
Financing Receivable Credit Exposures by Internally Assigned Grades, by Origination Year	The following tables represent credit exposures by internally assigned grades, by origination year as of March 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 18,067 $ 250,390 $ 166,134 $ 106,848 $ 72,432 $ 208,583 $ 24,312 $ 1,206 $ 847,972 Special Mention - 8,864 - 337 6,746 8,295 276 - 24,518 Substandard - 269 75 195 215 5,129 590 9 6,482 Total $ 18,067 $ 259,523 $ 166,209 $ 107,380 $ 79,393 $ 222,007 $ 25,178 $ 1,215 $ 878,972 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 6,208 $ 49,878 $ 31,817 $ 33,894 $ 27,686 $ 132,206 $ 11,936 $ 1,345 $ 294,970 Special Mention - 3,061 1,430 - - 6,938 70 3 11,502 Substandard - - - - 106 5,888 95 232 6,321 Total $ 6,208 $ 52,939 $ 33,247 $ 33,894 $ 27,792 $ 145,032 $ 12,101 $ 1,580 $ 312,793 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction - Risk Rating Pass $ 3,320 $ 42,270 $ 23,685 $ 780 $ - $ - $ 83 $ - $ 70,138 Special Mention 567 729 539 - - - 1,415 - 3,250 Substandard - - 2,357 - - - - - 2,357 Total $ 3,887 $ 42,999 $ 26,581 $ 780 $ - $ - $ 1,498 $ - $ 75,745 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans - Risk Rating Pass $ 2,139 $ 6,336 $ 9,123 $ 5,208 $ 6,459 $ 5,446 $ 26,635 $ 118 $ 61,464 Special Mention - 93 233 - 105 62 128 40 661 Substandard - - - - 198 1,498 284 - 1,980 Doubtful - - - - - - - 28 28 Total $ 2,139 $ 6,429 $ 9,356 $ 5,208 $ 6,762 $ 7,006 $ 27,047 $ 186 $ 64,133 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other agricultural loans - Risk Rating Pass $ 1,710 $ 2,000 $ 8,423 $ 1,401 $ 1,875 $ 670 $ 13,979 $ - $ 30,058 Special Mention - 552 35 51 10 67 478 - 1,193 Substandard - - - - 9 420 135 237 801 Total $ 1,710 $ 2,552 $ 8,458 $ 1,452 $ 1,894 $ 1,157 $ 14,592 $ 237 $ 32,052 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans - Risk Rating Pass $ - $ 16,490 $ 12,271 $ 4,607 $ 7 $ 26,511 $ - $ - $ 59,886 Special Mention - - - - - - - - - Substandard - - - - - - - - - Total $ - $ 16,490 $ 12,271 $ 4,607 $ 7 $ 26,511 $ - $ - $ 59,886 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total - Risk Rating Pass $ 31,444 $ 367,364 $ 251,453 $ 152,738 $ 108,459 $ 373,416 $ 76,945 $ 2,669 $ 1,364,488 Special Mention 567 13,299 2,237 388 6,861 15,362 2,367 43 41,124 Substandard - 269 2,432 195 528 12,935 1,104 478 17,941 Doubtful - - - - - - - 28 28 Total $ 32,011 $ 380,932 $ 256,122 $ 153,321 $ 115,848 $ 401,713 $ 80,416 $ 3,218 $ 1,423,581 Information presented in the table above is not required for periods prior to adoption of CECL. The following table presents the most comparable information for the prior period, internal credit risk ratings for the indicated loan class segments as of December 31, 2022 . December 31, 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 For residential real estate mortgages, home equity and consumer loans, credit quality is monitored based on whether the loan is performing or non-performing, which is typically based on the aging status of the loan and payment activity, unless a specific action, such as bankruptcy, repossession, death or significant delay in payment occurs to raise awareness of a possible credit event. Non-performing loans include those loans that are considered nonaccrual, described in more detail below, and all loans past due 90 or more days and still accruing. The following table presents the recorded investment in those loan classes based on payment activity, by origination year, as of March 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted March 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Mortgage Payment Performance Performing $ 3,084 $ 26,017 $ 36,664 $ 21,427 $ 12,856 $ 65,870 $ - $ - $ 165,918 Nonperforming - - - - - 485 - - 485 Total $ 3,084 $ 26,017 $ 36,664 $ 21,427 $ 12,856 $ 66,355 $ - $ - $ 166,403 Current period gross charge-offs $ - $ - $ - $ - $ - $ 1 $ - $ - $ 1 Home equity - Payment Performance Performing $ 617 $ 3,379 $ 2,146 $ 2,582 $ 2,853 $ 9,640 $ 24,726 $ 418 $ 46,361 Nonperforming - - - - - 29 - - 29 Total $ 617 $ 3,379 $ 2,146 $ 2,582 $ 2,853 $ 9,669 $ 24,726 $ 418 $ 46,390 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer - Payment Performance Performing $ 298 $ 1,271 $ 746 $ 606 $ 639 $ 1,743 $ 81,787 $ 11 $ 87,101 Nonperforming - - - - - - - - - Total $ 298 $ 1,271 $ 746 $ 606 $ 639 $ 1,743 $ 81,787 $ 11 $ 87,101 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ 6 $ - $ 6 Total - Payment Performance Performing $ 3,999 $ 30,667 $ 39,556 $ 24,615 $ 16,348 $ 77,253 $ 106,513 $ 429 $ 299,380 Nonperforming - - - - - 514 - - 514 Total $ 3,999 $ 30,667 $ 39,556 $ 24,615 $ 16,348 $ 77,767 $ 106,513 $ 429 $ 299,894 Information presented in the table above is not required for periods prior to adoption of CECL. The following table presents the most comparable information for the prior period, internal credit risk ratings for the indicated loan class segments as of December 31, 2022. December 31, 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
Aging Analysis of Past Due Loan Receivables	Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of March 31, 2023 and December 31, 2022 (in thousands): March 31 2023 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 398 $ 74 $ 252 $ 724 $ 165,679 $ 166,403 $ 7 Home Equity 50 4 29 83 46,307 46,390 - Commercial 198 130 1,601 1,929 877,043 878,972 6 Agricultural 59 - 1,379 1,438 311,355 312,793 - Construction - - - - 75,745 75,745 - Consumer 124 - - 124 86,977 87,101 - Other commercial loans 65 6 1,709 1,780 62,353 64,133 35 Other agricultural loans 307 - - 307 31,745 32,052 - State and political subdivision loans - - - - 59,886 59,886 - Total $ 1,201 $ 214 $ 4,970 $ 6,385 $ 1,717,090 $ 1,723,475 $ 48 Loans considered non-accrual $ - $ 80 $ 4,922 $ 5,002 $ 5,402 $ 10,404 Loans still accruing 1,201 134 48 1,383 1,711,688 1,713,071 Total $ 1,201 $ 214 $ 4,970 $ 6,385 $ 1,717,090 $ 1,723,475 December 31, 2022 30-59 Days Past Due 60-89 Days Past Due 90 Days Or Greater Total Past Due Current PCI Total Loan Receivables 90 Days or Greater and 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
Modifications to Borrowers Experiencing Financial Difficulty	The following table shows, the amortized cost basis by class of loans receivable, information regarding accruing and nonaccrual modified loans to borrowers experiencing financial difficulty during the three months ended March 31, 2023 (dollars in thousands): Number of loans Amortized Cost Basis % of Total Class of Financing Receivable Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Mortgages 1 $ 131 0.08 % Commercial 4 1,759 0.20 % Consumer 1 4 0.00 % Total 6 $ 1,894 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 1 $ 97 0.01 % Total 1 $ 97 The following table shows, by class of loans receivable, information regarding the financial effect on accruing and nonaccrual modified loans to borrowers experiencing financial difficulty during the three months ended March 31, 2023: Term Extension Loan Type Number of loans Financial Effect Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Mortgages 1 Extended the loan maturity 4 months Commercial 4 Extended the weighted average loan maturity 24 months Consumer 1 Extended the loan maturity 24 months Total 6 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 1 Extended the loan maturity 6 months Total 1 There were no accruing or nonaccrual modified loans to borrowers experiencing financial difficulty for which there were payment defaults after the modification date for the three months ended March 31, 2023. The following presents, by class of loans, the amortized cost and payment status of accruing and nonaccrual modified loans to borrowers experiencing financial difficulty at March 31, 2023 (in thousands): 30-89 Days 90 Days Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Current Past Due Or Greater Total Real estate loans: Mortgages $ 131 $ - $ - $ 131 Commercial 1,759 - - 1,759 Consumer 4 - - 4 Total $ 1,894 $ - $ - $ 1,894 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial $ 97 - - $ 97 Total $ 97 $ - $ - $ 97

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 and December 31, 2022 (in thousands): March 31, 2023 December 31, 2022 Gross carrying value Accumulated amortization Net carrying value Gross carrying value Accumulated amortization Net carrying value Amortized intangible assets (1): MSRs $ 2,350 $ (1,436 ) $ 914 $ 2,336 $ (1,362 ) $ 974 Core deposit intangibles 1,943 (1,676 ) 267 1,943 (1,645 ) 298 Total amortized intangible assets $ 4,293 $ (3,112 ) $ 1,181 $ 4,279 $ (3,007 ) $ 1,272 Unamortized intangible assets: Goodwill $ 31,376 $ 31,376 ( ) Excludes fully amortized intangible assets
Future Amortization Expense for Amortized Intangible Assets	The following table provides the current year and estimated future amortization expense for amortized intangible assets for the next five years (in thousands). We based our projections of amortization expense shown below on existing asset balances at March 31, 2023. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended March 31, 2023 $ 73 $ 31 $ 104 Three months ended March 31, 2022 82 40 122 Estimate for year ending December 31, Remaining 2023 197 91 288 2024 214 86 300 2025 165 50 215 2026 122 17 139 2027 89 12 101 Thereafter 127 11 138 Total $ 914 $ 267 $ 1,181

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	3 Months Ended
	Mar. 31, 2023
Employee Benefit Plans [Abstract]
Components of Net Periodic Benefit Costs	The following sets forth the components of net periodic benefit costs of the Pension Plan and the line item on the Consolidated Statement of Income where such amounts are included, for the three months ended March 31, 2023 and 2022, respectively (in thousands): Three Months Ended March 31, 2023 2022 Affected line item on the Consolidated Statement of Income Service cost $ 78 $ 78 Salary and Employee Benefits Interest cost 110 59 Other Expenses Expected return on plan assets (197 ) (203 ) Other Expenses Net amortization and deferral 7 36 Other Expenses Net periodic benefit cost $ (2 ) $ (30 )
Restricted Stock Activity	The following table details the vesting, awarding and forfeiting of restricted stock during the three months ended March 31, 2023: Three months Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,622 $ 63.63 Granted - - Forfeited (161 ) (63.13 ) Vested (89 ) (59.06 ) Outstanding, end of period 6,372 $ 63.71

Accumulated Comprehensive Loss

Accumulated Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2023
Accumulated Comprehensive Loss [Abstract]
Changes in Accumulated Other Comprehensive Loss by Component, Net of Tax	The following tables present the changes in accumulated other comprehensive income by component, net of tax, for the three months ended March 31, 2023 and 2022 (in thousands) Three months ended March 31, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2022 $ (37,514 ) $ (1,056 ) $ 5,429 $ (33,141 ) Other comprehensive income (loss) before reclassifications (net of tax) 7,092 - (359 ) 6,733 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 6 (360 ) (354 ) Net current period other comprehensive income (loss) 7,092 6 (719 ) 6,379 Balance as of March 31, 2023 $ (30,422 ) $ (1,050 ) $ 4,710 $ (26,762 ) Three months ended March 31, 2022 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2021 $ 304 $ (1,968 ) $ 1,509 $ (155 ) Other comprehensive income (loss) before reclassifications (net of tax) (16,580 ) - 1,910 (14,670 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 28 32 60 Net current period other comprehensive income (loss) (16,580 ) 28 1,942 (14,610 ) Balance as of March 31, 2022 $ (16,276 ) $ (1,940 ) $ 3,451 $ (14,765 ) (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet.
Significant Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income	The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three months ended March 31, 2023 and 2022 (in thousands): Details about accumulated other comprehensive income (loss) Amount reclassified from accumulated comprehensive income (loss) (a) Affected line item in the Consolidated Statement of Income Three Months Ended March 31, 2023 2022 Unrealized gains and losses on available for sale securities $ - $ - Available for sale securities gains, net - - Provision for income taxes $ - $ - Net of tax Defined benefit pension items $ (7 ) $ (36 ) Other expenses 1 8 Provision for income taxes $ (6 ) $ (28 ) Net of tax Unrealized gain (loss) on interest rate swap $ 456 $ (40 ) Interest expense (96 ) 8 Provision for income taxes $ 360 $ (32 ) Net of tax Total reclassifications $ 354 $ (60 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Measurements [Abstract]
Assets Measured at Fair Value on a Recurring Basis	The following tables present the assets and liabilities reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of March 31, 2023 and December 31, 2022 by level within the fair value hierarchy (in thousands). Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. March 31 2023 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,923 $ - $ - $ 1,923 Available for sale securities: U.S. Agency securities - 70,849 - 70,849 U.S. Treasury securities 151,710 - - 151,710 Obligations of state and political subdivisions - 111,538 - 111,538 Corporate obligations - 9,352 - 9,352 Mortgage-backed securities in government sponsored entities - 99,966 - 99,966 Other Assets Derivative instruments - 14,197 - 14,197 Liabilities Derivative instruments - (8,234 ) - (8,234 ) December 31, 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 )
Assets Measured at Fair Value on Non-recurring Basis	Assets measured at fair value on a nonrecurring basis in thousands) March 31 2023 Level I Level II Level III Total Individually analyzed loans held for investment $ - $ - $ 3,705 $ 3,705 Other real estate owned - - 52 52 December 31, 2022 Level I Level II Level III Total Individually analyzed loans held for investment $ - $ - $ 496 $ 496 Other real estate owned - - 297 297
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). March 31 2023 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Individually analyzed loans held for investment $ 3,705 Appraised Collateral Values Discount for time since appraisal 0-100 % 22.83 % Selling costs 8%-10 % 7.69 % Holding period 0 - 12 months 11.97 months Other real estate owned 52 Appraised Collateral Values Discount for time since appraisal 20 % 20.00 % December 31, 2022 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Individually analyzed loans held for investment 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 %
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): March 31, 2023 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 6,055 $ 5,848 $ - $ - $ 5,848 Loans held for sale 671 675 - - 675 Net loans 1,708,225 1,644,211 - - 1,644,211 Financial liabilities: Deposits 1,799,687 1,789,120 1,518,045 - 271,075 Borrowed funds 288,059 276,451 - - 276,451 December 31, 2022 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

Basis of Presentation, Accounti

Basis of Presentation, Accounting Pronouncements (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Allowance for Credit Loss [Abstract]
Retained earnings	$ 171,629	$ 164,922
Related to unfunded commitments	1,229	165	$ 165	$ 165
Related to loans	$ (15,250)	(18,552)	$ (17,556)	$ (17,304)
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Allowance for Credit Loss [Abstract]
Retained earnings		1,800
Related to unfunded commitments		1,064
Related to loans		$ 3,300

Basis of Presentation, Impact o

Basis of Presentation, Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	$ 15,250	$ 18,552	$ 17,556	$ 17,304
Allowance for Credit Losses - Off-Balance Sheet credit Exposure	1,229	165	165	165
Real Estate Loans [Member] | Residential [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	1,195	1,056	1,070	1,147
Real Estate Loans [Member] | Commercial [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	6,747	10,120	8,394	8,099
Real Estate Loans [Member] | Agricultural [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	3,409	4,589	4,516	4,729
Real Estate Loans [Member] | Construction [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	851	801	497	434
Consumer [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	1,220	135	210	262
Other Commercial Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	712	1,040	1,380	1,023
Other Agricultural Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	250	489	551	558
State and Political Subdivision Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	42	322	285	281
Unallocated [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	$ 824	0	$ 653	$ 771
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		(3,300)
Allowance for Credit Losses - Off-Balance Sheet credit Exposure		1,064
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member] | Real Estate Loans [Member] | Residential [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		79
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member] | Real Estate Loans [Member] | Commercial [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		(3,070)
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member] | Real Estate Loans [Member] | Agricultural [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		(1,145)
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member] | Real Estate Loans [Member] | Construction [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		(103)
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member] | Consumer [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		1,040
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member] | Other Commercial Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		(328)
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member] | Other Agricultural Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		(219)
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member] | State and Political Subdivision Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		(280)
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member] | Unallocated [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		726
As Reported [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		15,252
Allowance for Credit Losses - Off-Balance Sheet credit Exposure		1,229
As Reported [Member] | Real Estate Loans [Member] | Residential [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		1,135
As Reported [Member] | Real Estate Loans [Member] | Commercial [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		7,050
As Reported [Member] | Real Estate Loans [Member] | Agricultural [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		3,444
As Reported [Member] | Real Estate Loans [Member] | Construction [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		698
As Reported [Member] | Consumer [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		1,175
As Reported [Member] | Other Commercial Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		712
As Reported [Member] | Other Agricultural Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		270
As Reported [Member] | State and Political Subdivision Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		42
As Reported [Member] | Unallocated [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses		$ 726

Basis of Presentation, Accrued

Basis of Presentation, Accrued Interest Receivable on Loans and Leases (Details) $ in Millions	Mar. 31, 2023 USD ($)
Accrued Interest Receivable on Loans and Leases [Abstract]
Accrued interest receivable on loans held for investment	$ 4.7

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue from Customers [Abstract]
Service charges	$ 1,211	$ 1,248
Trust	230	249
Brokerage and insurance	514	481
Other	115	139
Revenue from customers	2,070	2,117
Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	1,211	1,248
Overdraft Fees [Member]
Revenue from Customers [Abstract]
Service charges	359	307
Statement Fees [Member]
Revenue from Customers [Abstract]
Service charges	52	56
Interchange Revenue [Member]
Revenue from Customers [Abstract]
Service charges	697	723
ATM Income [Member]
Revenue from Customers [Abstract]
Service charges	38	89
Other Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	$ 65	$ 73

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Earnings per Share [Abstract]
Net income applicable to common stock	$ 6,867	$ 6,740
Basic earnings per share computation [Abstract]
Weighted average common shares outstanding (in shares)	3,966,161	3,977,911
Earnings per share - basic (in dollars per share)	$ 1.73	$ 1.69
Diluted earnings per share computation [Abstract]
Weighted average common shares outstanding for basic earnings per share (in shares)	3,966,161	3,977,911
Add: Dilutive effects of restricted stock (in shares)	5	57
Weighted average common shares outstanding for dilutive earnings per share (in shares)	3,966,166	3,977,968
Earnings per share - diluted (in dollars per share)	$ 1.73	$ 1.69
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive restricted stock excluded from net income per share calculations (in shares)	4,499	3,358
Restricted Stock [Member] | Minimum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 51.14	$ 57.36
Restricted Stock [Member] | Maximum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 74.27	$ 63.19

Investments, Amortized Cost, Gr

Investments, Amortized Cost, Gross Unrealized Gains and Losses and Fair Value of Investment (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Debt Securities [Abstract]
Amortized cost	$ 481,924	$ 486,993
Gross unrealized gains	78	50
Gross unrealized losses	(38,587)	(47,537)
Allowance for credit losses	0	0
Fair value	443,415	439,506
U.S. Agency Securities [Member]
Debt Securities [Abstract]
Amortized cost	77,060	78,556
Gross unrealized gains	0	0
Gross unrealized losses	(6,211)	(7,879)
Allowance for credit losses	0	0
Fair value	70,849	70,677
U.S. Treasury Securities [Member]
Debt Securities [Abstract]
Amortized cost	162,300	162,236
Gross unrealized gains	0	0
Gross unrealized losses	(10,590)	(13,666)
Allowance for credit losses	0	0
Fair value	151,710	148,570
Obligations of State and Political Subdivisions [Member]
Debt Securities [Abstract]
Amortized cost	120,128	120,562
Gross unrealized gains	66	35
Gross unrealized losses	(8,656)	(10,297)
Allowance for credit losses	0	0
Fair value	111,538	110,300
Corporate Obligations [Member]
Debt Securities [Abstract]
Amortized cost	10,324	10,335
Gross unrealized gains	0	0
Gross unrealized losses	(972)	(952)
Allowance for credit losses	0	0
Fair value	9,352	9,383
Mortgage-backed Securities in Government Sponsored Entities [Member]
Debt Securities [Abstract]
Amortized cost	112,112	115,304
Gross unrealized gains	12	15
Gross unrealized losses	(12,158)	(14,743)
Allowance for credit losses	0	0
Fair value	$ 99,966	$ 100,576

Investments, Gross Unrealized L

Investments, Gross Unrealized Losses and Fair Value and Net Unrealized Gains (Losses) (Details) $ in Thousands	Mar. 31, 2023 USD ($) Security	Dec. 31, 2022 USD ($)
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Number of securities owned with fair value less than cost | Security	340
Less than twelve months, Fair value	$ 52,164	$ 181,562
Twelve months or greater, Fair value	376,351	246,164
Total, Fair value	428,515	427,726
Less than twelve months, Gross unrealized losses	(901)	(11,648)
Twelve months or greater, Gross unrealized losses	(37,686)	(35,889)
Total, Gross Unrealized Losses	(38,587)	(47,537)
U.S. Agency Securities [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	23,681	39,729
Twelve months or greater, Fair value	47,167	30,948
Total, Fair value	70,848	70,677
Less than twelve months, Gross unrealized losses	(388)	(1,892)
Twelve months or greater, Gross unrealized losses	(5,823)	(5,987)
Total, Gross Unrealized Losses	(6,211)	(7,879)
U.S. Treasury Securities [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	4,503	32,673
Twelve months or greater, Fair value	147,207	115,897
Total, Fair value	151,710	148,570
Less than twelve months, Gross unrealized losses	(112)	(1,337)
Twelve months or greater, Gross unrealized losses	(10,478)	(12,329)
Total, Gross Unrealized Losses	(10,590)	(13,666)
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	11,731	66,725
Twelve months or greater, Fair value	87,625	35,782
Total, Fair value	99,356	102,507
Less than twelve months, Gross unrealized losses	(189)	(4,887)
Twelve months or greater, Gross unrealized losses	(8,467)	(5,410)
Total, Gross Unrealized Losses	(8,656)	(10,297)
Corporate Obligations [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	1,241	2,165
Twelve months or greater, Fair value	8,111	6,218
Total, Fair value	9,352	8,383
Less than twelve months, Gross unrealized losses	(9)	(165)
Twelve months or greater, Gross unrealized losses	(963)	(787)
Total, Gross Unrealized Losses	(972)	(952)
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	11,008	40,270
Twelve months or greater, Fair value	86,241	57,319
Total, Fair value	97,249	97,589
Less than twelve months, Gross unrealized losses	(203)	(3,367)
Twelve months or greater, Gross unrealized losses	(11,955)	(11,376)
Total, Gross Unrealized Losses	$ (12,158)	$ (14,743)

Investments, Gross Gains and Lo

Investments, Gross Gains and Losses, Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Investments [Abstract]
Proceeds from sale of securities available-for-sale	$ 0	$ 0
Equity securities [Abstract]
Net losses recognized in equity securities during the period	(218)	(45)
Less: Net gains realized on the sale of equity securities during the period	5	0
Net unrealized losses	(223)	$ (45)
Asset Pledged as Collateral [Member] | Public Funds, Other Deposit and Borrowings [Member]
Investment Securities Pledged [Abstract]
Investment securities pledged as collateral	$ 349,900		$ 311,800

Investments, Debt Securities, A

Investments, Debt Securities, Amortized Cost and Fair Value by Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Due in one year or less	$ 33,318
Due after one year through five years	186,057
Due after five years through ten years	99,003
Due after ten years	163,546
Amortized cost	481,924	$ 486,993
Available-for-Sale Debt Securities, Fair Value [Abstract]
Due in one year or less	32,672
Due after one year through five years	174,441
Due after five years through ten years	90,031
Due after ten years	146,271
Fair value	$ 443,415	$ 439,506

Loans, Primary Segments Portfol

Loans, Primary Segments Portfolio and Accretable Yield for PCI Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	$ 1,723,475	$ 1,724,999
Allowance for Credit Losses	15,250	18,552	$ 17,556	$ 17,304
Net loans	1,708,225	1,706,447
Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	166,403
Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	878,972
Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	75,745
Real Estate Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Net loans		296,863
Real Estate Loans [Member] | Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	212,793	210,213
Allowance for Credit Losses	1,195	1,056	1,070	1,147
Real Estate Loans [Member] | Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	878,972	876,569
Allowance for Credit Losses	6,747	10,120	8,394	8,099
Net loans		876,569
Real Estate Loans [Member] | Agricultural [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	312,793	313,614
Allowance for Credit Losses	3,409	4,589	4,516	4,729
Real Estate Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	75,745	80,691
Allowance for Credit Losses	851	801	497	434
Net loans		80,691
Consumer [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	87,101	86,650
Allowance for Credit Losses	1,220	135	210	262
Other Commercial Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	64,133	63,222
Allowance for Credit Losses	712	1,040	1,380	1,023
Net loans		63,222
Other Commercial Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	64,133
Other Agricultural Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	32,052	34,832
Allowance for Credit Losses	250	489	551	558
Net loans		34,832
State and Political Subdivision Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	59,886	59,208
Allowance for Credit Losses	$ 42	322	$ 285	$ 281
Net loans		$ 59,208

Loans, Components of the Allowa

Loans, Components of the Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses	$ 15,250	$ 17,556
Allowance for Credit Losses - Off-Balance Sheet Credit Exposure	1,229	165
Total allowance for credit losses	16,479	17,721
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	18,552	17,304
Loans charge-off	(7)	(5)
Recoveries of loans previously charged-off	5	7
Net loans charged-off	(2)	2
Provision for credit losses	0	250
Balance at end of period	15,250	17,556
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, Credit Loss, Liability	165	165
Off-Balance-Sheet, Credit Loss, Liability	1,229	165
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period	18,717	17,469
Loans charge-off	(7)	(5)
Recoveries of loans previously charged-off	5	7
Net loans charged-off	(2)	2
Provision for credit losses	0	250
Balance at end of period	16,479	$ 17,721
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses
Allowance for Credit Losses - Off-Balance Sheet Credit Exposure
Total allowance for credit losses
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	(3,300)
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, Credit Loss, Liability	1,064
Off-Balance-Sheet, Credit Loss, Liability, Credit Loss Expense (Reversal)	1,064
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period	$ (2,236)

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 18,552	$ 17,304
Charge-offs	(7)	(5)
Recoveries	5	7
Provision	0	250
Balance at end of period	15,250	17,556
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	(3,300)
Residential [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	(1)
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	0
Construction [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	0
Real Estate Loans [Member] | Residential [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,056	1,147
Charge-offs	0	0
Recoveries	0	0
Provision	60	(77)
Balance at end of period	1,195	1,070
Real Estate Loans [Member] | Residential [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	79
Real Estate Loans [Member] | Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	10,120	8,099
Charge-offs	0	0
Recoveries	0	0
Provision	(303)	295
Balance at end of period	6,747	8,394
Real Estate Loans [Member] | Commercial [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	(3,070)
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	4,589	4,729
Charge-offs	0	0
Recoveries	0	0
Provision	(35)	(213)
Balance at end of period	3,409	4,516
Real Estate Loans [Member] | Agricultural [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	(1,145)
Real Estate Loans [Member] | Construction [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	801	434
Charge-offs	0	0
Recoveries	0	0
Provision	153	63
Balance at end of period	851	497
Real Estate Loans [Member] | Construction [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	(103)
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	135	262
Charge-offs	(7)	(5)
Recoveries	4	5
Provision	48	(52)
Balance at end of period	1,220	210
Consumer [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,040
Other Commercial Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,040	1,023
Charge-offs	0	0
Recoveries	1	2
Provision	(1)	355
Balance at end of period	712	1,380
Other Commercial Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	(328)
Other Agricultural Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	489	558
Charge-offs	0	0
Recoveries	0	0
Provision	(20)	(7)
Balance at end of period	250	551
Other Agricultural Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	(219)
Subdivision Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	322	281
Charge-offs	0	0
Recoveries	0	0
Provision	0	4
Balance at end of period	42	285
Subdivision Loans [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	(280)
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	0	771
Charge-offs	0	0
Recoveries	0	0
Provision	98	(118)
Balance at end of period	824	$ 653
Unallocated [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 726

Loans, Allowance for Credit Los

Loans, Allowance for Credit Losses - Loans and Amortized Cost Basis of Loans Under CECL Methodology (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated	$ 14,761	$ 102
Individually evaluated	489	18,450
Total Allowance for Credit Losses - Loans	15,250	18,552	$ 17,556	$ 17,304
Collectively evaluated	1,708,356	1,709,724
Individually evaluated	15,119	11,969
Loans acquired with deteriorated credit quality		3,306
Total Loans	1,723,475	1,724,999
Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	166,403
Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	878,972
Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	75,745
Real Estate Loans [Member] | Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated	1,169	4
Individually evaluated	26	1,052
Total Allowance for Credit Losses - Loans	1,195	1,056	1,070	1,147
Collectively evaluated	212,535	209,869
Individually evaluated	258	335
Loans acquired with deteriorated credit quality		9
Total Loans	212,793	210,213
Real Estate Loans [Member] | Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated	6,576	57
Individually evaluated	171	10,063
Total Allowance for Credit Losses - Loans	6,747	10,120	8,394	8,099
Collectively evaluated	872,802	869,038
Individually evaluated	6,170	5,675
Loans acquired with deteriorated credit quality		1,856
Total Loans	878,972	876,569
Real Estate Loans [Member] | Agricultural [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated	3,385	24
Individually evaluated	24	4,565
Total Allowance for Credit Losses - Loans	3,409	4,589	4,516	4,729
Collectively evaluated	308,476	306,793
Individually evaluated	4,317	5,380
Loans acquired with deteriorated credit quality		1,441
Total Loans	312,793	313,614
Real Estate Loans [Member] | Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated	594	0
Individually evaluated	257	801
Total Allowance for Credit Losses - Loans	851	801	497	434
Collectively evaluated	73,388	80,691
Individually evaluated	2,357	0
Loans acquired with deteriorated credit quality		0
Total Loans	75,745	80,691
Consumer [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated	1,216	4
Individually evaluated	4	131
Total Allowance for Credit Losses - Loans	1,220	135	210	262
Collectively evaluated	87,097	86,646
Individually evaluated	4	4
Loans acquired with deteriorated credit quality		0
Total Loans	87,101	86,650
Other Commercial Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated	705	13
Individually evaluated	7	1,027
Total Allowance for Credit Losses - Loans	712	1,040	1,380	1,023
Collectively evaluated	62,453	63,120
Individually evaluated	1,680	102
Loans acquired with deteriorated credit quality		0
Total Loans	64,133	63,222
Other Commercial Loans [Member] | Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	64,133
Other Agricultural Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated	250	0
Individually evaluated	0	489
Total Allowance for Credit Losses - Loans	250	489	551	558
Collectively evaluated	31,719	34,359
Individually evaluated	333	473
Loans acquired with deteriorated credit quality		0
Total Loans	32,052	34,832
State and Political Subdivision Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated	42	0
Individually evaluated	0	322
Total Allowance for Credit Losses - Loans	42	322	285	281
Collectively evaluated	59,886	59,208
Individually evaluated	0	0
Loans acquired with deteriorated credit quality		0
Total Loans	59,886	59,208
Unallocated [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated	824
Individually evaluated	0
Total Allowance for Credit Losses - Loans	824	$ 0	$ 653	$ 771
Collectively evaluated	0
Individually evaluated	0
Total Loans	$ 0

Loans, Credit Quality Indicator

Loans, Credit Quality Indicator, Summary (Details) - Minimum [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Financing Receivable [Abstract]
Amount over which all relationships to be reviewed, minimum	$ 500
Percentage of dollar volume of commercial loan portfolio to be reviewed	50%
Amount over which all new loans to be reviewed	$ 1,000
Amount over which all relationships to be reviewed	1,000
Amount which is 30 days past due to be reviewed for all aggregate loan relationships	$ 750

Loans, Credit Exposures by Inte

Loans, Credit Exposures by Internally Assigned Grades, by Origination Year (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans	$ 1,723,475		$ 1,724,999
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	7	$ 5
Commercial Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	18,067
2022	259,523
2021	166,209
2020	107,380
2019	79,393
Prior	222,007
Revolving Loans Amortized Cost Basis	25,178
Revolving Loans Converted to Term	1,215
Total loans	878,972
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Gross charge-offs	0
Commercial Real Estate [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	18,067
2022	250,390
2021	166,134
2020	106,848
2019	72,432
Prior	208,583
Revolving Loans Amortized Cost Basis	24,312
Revolving Loans Converted to Term	1,206
Total loans	847,972
Commercial Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	8,864
2021	0
2020	337
2019	6,746
Prior	8,295
Revolving Loans Amortized Cost Basis	276
Revolving Loans Converted to Term	0
Total loans	24,518
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	269
2021	75
2020	195
2019	215
Prior	5,129
Revolving Loans Amortized Cost Basis	590
Revolving Loans Converted to Term	9
Total loans	6,482
Agricultural Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	6,208
2022	52,939
2021	33,247
2020	33,894
2019	27,792
Prior	145,032
Revolving Loans Amortized Cost Basis	12,101
Revolving Loans Converted to Term	1,580
Total loans	312,793
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Gross charge-offs	0
Agricultural Real Estate [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	6,208
2022	49,878
2021	31,817
2020	33,894
2019	27,686
Prior	132,206
Revolving Loans Amortized Cost Basis	11,936
Revolving Loans Converted to Term	1,345
Total loans	294,970
Agricultural Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	3,061
2021	1,430
2020	0
2019	0
Prior	6,938
Revolving Loans Amortized Cost Basis	70
Revolving Loans Converted to Term	3
Total loans	11,502
Agricultural Real Estate [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	106
Prior	5,888
Revolving Loans Amortized Cost Basis	95
Revolving Loans Converted to Term	232
Total loans	6,321
Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	3,887
2022	42,999
2021	26,581
2020	780
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	1,498
Revolving Loans Converted to Term	0
Total loans	75,745
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Gross charge-offs	0
Construction [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	3,320
2022	42,270
2021	23,685
2020	780
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	83
Revolving Loans Converted to Term	0
Total loans	70,138
Construction [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	567
2022	729
2021	539
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	1,415
Revolving Loans Converted to Term	0
Total loans	3,250
Construction [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	2,357
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	2,357
Other Commercial Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans	64,133		63,222
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Gross charge-offs	0	0
Other Commercial Loans [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2,139
2022	6,429
2021	9,356
2020	5,208
2019	6,762
Prior	7,006
Revolving Loans Amortized Cost Basis	27,047
Revolving Loans Converted to Term	186
Total loans	64,133
Other Commercial Loans [Member] | Construction [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2,139
2022	6,336
2021	9,123
2020	5,208
2019	6,459
Prior	5,446
Revolving Loans Amortized Cost Basis	26,635
Revolving Loans Converted to Term	118
Total loans	61,464
Other Commercial Loans [Member] | Construction [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	93
2021	233
2020	0
2019	105
Prior	62
Revolving Loans Amortized Cost Basis	128
Revolving Loans Converted to Term	40
Total loans	661
Other Commercial Loans [Member] | Construction [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	198
Prior	1,498
Revolving Loans Amortized Cost Basis	284
Revolving Loans Converted to Term	0
Total loans	1,980
Other Commercial Loans [Member] | Construction [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	28
Total loans	28
Other Agricultural Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	1,710
2022	2,552
2021	8,458
2020	1,452
2019	1,894
Prior	1,157
Revolving Loans Amortized Cost Basis	14,592
Revolving Loans Converted to Term	237
Total loans	32,052		34,832
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Gross charge-offs	0	0
Other Agricultural Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	1,710
2022	2,000
2021	8,423
2020	1,401
2019	1,875
Prior	670
Revolving Loans Amortized Cost Basis	13,979
Revolving Loans Converted to Term	0
Total loans	30,058
Other Agricultural Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	552
2021	35
2020	51
2019	10
Prior	67
Revolving Loans Amortized Cost Basis	478
Revolving Loans Converted to Term	0
Total loans	1,193
Other Agricultural Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	9
Prior	420
Revolving Loans Amortized Cost Basis	135
Revolving Loans Converted to Term	237
Total loans	801
State and Political Subdivision Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	16,490
2021	12,271
2020	4,607
2019	7
Prior	26,511
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	59,886		$ 59,208
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Gross charge-offs	0	$ 0
State and Political Subdivision Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	16,490
2021	12,271
2020	4,607
2019	7
Prior	26,511
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	59,886
State and Political Subdivision Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	0
State and Political Subdivision Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	0
Total Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	32,011
2022	380,932
2021	256,122
2020	153,321
2019	115,848
Prior	401,713
Revolving Loans Amortized Cost Basis	80,416
Revolving Loans Converted to Term	3,218
Total loans	1,423,581
Total Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	31,444
2022	367,364
2021	251,453
2020	152,738
2019	108,459
Prior	373,416
Revolving Loans Amortized Cost Basis	76,945
Revolving Loans Converted to Term	2,669
Total loans	1,364,488
Total Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	567
2022	13,299
2021	2,237
2020	388
2019	6,861
Prior	15,362
Revolving Loans Amortized Cost Basis	2,367
Revolving Loans Converted to Term	43
Total loans	41,124
Total Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	269
2021	2,432
2020	195
2019	528
Prior	12,935
Revolving Loans Amortized Cost Basis	1,104
Revolving Loans Converted to Term	478
Total loans	17,941
Total Loans [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	28
Total loans	$ 28

Loans, Internal Credit Risk Rat

Loans, Internal Credit Risk Ratings for Loan Class Segments (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable by credit exposure [Abstract]
Total loans	$ 1,708,225	$ 1,706,447
Real Estate Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		296,863
Real Estate Loans [Member] | Commercial [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		876,569
Real Estate Loans [Member] | Commercial [Member] | Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		842,912
Real Estate Loans [Member] | Commercial [Member] | Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		28,047
Real Estate Loans [Member] | Commercial [Member] | Substandard [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		5,610
Real Estate Loans [Member] | Commercial [Member] | Doubtful [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Real Estate Loans [Member] | Commercial [Member] | Loss [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		313,614
Real Estate Loans [Member] | Agricultural [Member] | Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		295,443
Real Estate Loans [Member] | Agricultural [Member] | Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		11,960
Real Estate Loans [Member] | Agricultural [Member] | Substandard [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		6,211
Real Estate Loans [Member] | Agricultural [Member] | Doubtful [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Real Estate Loans [Member] | Agricultural [Member] | Loss [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Real Estate Loans [Member] | Construction [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		80,691
Real Estate Loans [Member] | Construction [Member] | Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		75,703
Real Estate Loans [Member] | Construction [Member] | Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		2,642
Real Estate Loans [Member] | Construction [Member] | Substandard [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		2,346
Real Estate Loans [Member] | Construction [Member] | Doubtful [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Real Estate Loans [Member] | Construction [Member] | Loss [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Other Commercial Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		63,222
Other Commercial Loans [Member] | Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		59,902
Other Commercial Loans [Member] | Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		2,953
Other Commercial Loans [Member] | Substandard [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		337
Other Commercial Loans [Member] | Doubtful [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		30
Other Commercial Loans [Member] | Loss [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Other Agricultural Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		34,832
Other Agricultural Loans [Member] | Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		32,708
Other Agricultural Loans [Member] | Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		1,307
Other Agricultural Loans [Member] | Substandard [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		817
Other Agricultural Loans [Member] | Doubtful [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Other Agricultural Loans [Member] | Loss [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Subdivision Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		59,208
Subdivision Loans [Member] | Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		59,208
Subdivision Loans [Member] | Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Subdivision Loans [Member] | Substandard [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Subdivision Loans [Member] | Doubtful [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Subdivision Loans [Member] | Loss [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Total Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		1,428,136
Total Loans [Member] | Pass [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		1,365,876
Total Loans [Member] | Special Mention [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		46,909
Total Loans [Member] | Substandard [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		15,321
Total Loans [Member] | Doubtful [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		30
Total Loans [Member] | Loss [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		$ 0

Loans, Recorded Investment in L

Loans, Recorded Investment in Loan Classes Based on Payment Activity, By Origination Year (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	$ 1,723,475		$ 1,724,999
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	7	$ 5
Mortgage [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	3,084
2022	26,017
2021	36,664
2020	21,427
2019	12,856
Prior	66,355
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	166,403
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	1
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Gross charge-offs	1
Mortgage [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	3,084
2022	26,017
2021	36,664
2020	21,427
2019	12,856
Prior	65,870
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	165,918
Mortgage [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	485
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	485
Home Equity [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	617
2022	3,379
2021	2,146
2020	2,582
2019	2,853
Prior	9,669
Revolving Loans Amortized Cost Basis	24,726
Revolving Loans Converted to Term	418
Total loans	46,390
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Gross charge-offs	0
Home Equity [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	617
2022	3,379
2021	2,146
2020	2,582
2019	2,853
Prior	9,640
Revolving Loans Amortized Cost Basis	24,726
Revolving Loans Converted to Term	418
Total loans	46,361
Home Equity [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	29
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	29
Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	298
2022	1,271
2021	746
2020	606
2019	639
Prior	1,743
Revolving Loans Amortized Cost Basis	81,787
Revolving Loans Converted to Term	11
Total loans	87,101
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	6
Revolving Loans Converted to Term	0
Gross charge-offs	6
Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	298
2022	1,271
2021	746
2020	606
2019	639
Prior	1,743
Revolving Loans Amortized Cost Basis	81,787
Revolving Loans Converted to Term	11
Total loans	87,101
Consumer [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	0
Mortgage, Home Equity, and Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	3,999
2022	30,667
2021	39,556
2020	24,615
2019	16,348
Prior	77,767
Revolving Loans Amortized Cost Basis	106,513
Revolving Loans Converted to Term	429
Total loans	299,894
Mortgage, Home Equity, and Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	3,999
2022	30,667
2021	39,556
2020	24,615
2019	16,348
Prior	77,253
Revolving Loans Amortized Cost Basis	106,513
Revolving Loans Converted to Term	429
Total loans	299,380
Mortgage, Home Equity, and Consumer [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	514
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total loans	514
Real Estate Loans [Member] | Mortgage [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	212,793		$ 210,213
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	$ 0	$ 0

Loans, Internal Credit Risk R_2

Loans, Internal Credit Risk Ratings for Loan Class Segments by Performance Status (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable by credit exposure [Abstract]
Total loans	$ 1,708,225	$ 1,706,447
Consumer [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		86,650
Consumer [Member] | Performing [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		86,643
Consumer [Member] | Nonperforming [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		7
Consumer [Member] | PCI [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		0
Real Estate Loans [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		296,863
Real Estate Loans [Member] | Performing [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		296,256
Real Estate Loans [Member] | Nonperforming [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		598
Real Estate Loans [Member] | PCI [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		9
Real Estate Loans [Member] | Mortgages [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		162,569
Real Estate Loans [Member] | Mortgages [Member] | Performing [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		161,998
Real Estate Loans [Member] | Mortgages [Member] | Nonperforming [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		562
Real Estate Loans [Member] | Mortgages [Member] | PCI [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		9
Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		47,644
Real Estate Loans [Member] | Home Equity [Member] | Performing [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		47,615
Real Estate Loans [Member] | Home Equity [Member] | Nonperforming [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		29
Real Estate Loans [Member] | Home Equity [Member] | PCI [Member]
Financing Receivable by credit exposure [Abstract]
Total loans		$ 0

Loans, Past Due (Details)

Loans, Past Due (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Recorded investment of past due [Abstract]
Total past due	$ 1,723,475	$ 1,724,999
Current	1,717,090	1,714,673
PCI		3,306
Total financing receivables	1,723,475	1,724,999
90 days or greater past due and accruing	48	7
Financing receivables on nonaccrual status [Abstract]
Current and non-accrual	5,402	3,370
PCI Loans considered non accrual		0
Nonaccrual With a related allowance	2,972	6,938
Nonaccrual Without a related allowance	7,432
90 days or greater past due and accruing	48	7
Total loans receivables	10,404	6,938	$ 10,404
Total non-performing loans	10,452	6,945
Financing receivables on accrual status [Abstract]
Current and still accruing	1,711,688	1,711,303
PCI Loans still accruing		3,306
Total financing receivables and still accruing	$ 1,713,071	1,718,061
Minimum [Member]
Financing receivables on nonaccrual status [Abstract]
Period of past due after which loans considered as non accrual	90 days
Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	$ 6,385	7,020
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	5,002	3,568
Financing receivables on accrual status [Abstract]
Total past due and still accruing	1,383	3,452
30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,201	3,276
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	0	46
Financing receivables on accrual status [Abstract]
Total past due and still accruing	1,201	3,230
60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	214	291
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	80	76
Financing receivables on accrual status [Abstract]
Total past due and still accruing	134	215
90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	4,970	3,453
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	4,922	3,446
Financing receivables on accrual status [Abstract]
Total past due and still accruing	48	7
Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	46,390
Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	878,972
Construction [Member]
Recorded investment of past due [Abstract]
Total past due	75,745
Real Estate Loans [Member] | Mortgages [Member]
Recorded investment of past due [Abstract]
Current	165,679	161,843
PCI		9
Total financing receivables	166,403	162,569
90 days or greater past due and accruing	7	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	37	562
Nonaccrual Without a related allowance	448
90 days or greater past due and accruing	7	0
Total loans receivables		562	448
Total non-performing loans	492	562
Real Estate Loans [Member] | Mortgages [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	724	717
Real Estate Loans [Member] | Mortgages [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	398	356
Real Estate Loans [Member] | Mortgages [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	74	132
Real Estate Loans [Member] | Mortgages [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	252	229
Real Estate Loans [Member] | Home Equity [Member]
Recorded investment of past due [Abstract]
Current	46,307	47,558
PCI		0
Total financing receivables	46,390	47,644
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	0	29
Nonaccrual Without a related allowance	29
90 days or greater past due and accruing	0	0
Total loans receivables		29	66
Total non-performing loans	29	29
Real Estate Loans [Member] | Home Equity [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	83	86
Real Estate Loans [Member] | Home Equity [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	50	48
Real Estate Loans [Member] | Home Equity [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	4	9
Real Estate Loans [Member] | Home Equity [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	29	29
Real Estate Loans [Member] | Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	878,972	876,569
Current	877,043	871,745
PCI		1,856
Total financing receivables	878,972	876,569
90 days or greater past due and accruing	6	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	356	2,778
Nonaccrual Without a related allowance	2,067
90 days or greater past due and accruing	6	0
Total loans receivables		2,778	2,423
Total non-performing loans	2,429	2,778
Real Estate Loans [Member] | Commercial [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,929	2,968
Real Estate Loans [Member] | Commercial [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	198	1,065
Real Estate Loans [Member] | Commercial [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	130	115
Real Estate Loans [Member] | Commercial [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,601	1,788
Real Estate Loans [Member] | Agricultural [Member]
Recorded investment of past due [Abstract]
Total past due	312,793	313,614
Current	311,355	310,805
PCI		1,441
Total financing receivables	312,793	313,614
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	188	3,222
Nonaccrual Without a related allowance	2,881
90 days or greater past due and accruing	0	0
Total loans receivables		3,222	3,069
Total non-performing loans	3,069	3,222
Real Estate Loans [Member] | Agricultural [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,438	1,368
Real Estate Loans [Member] | Agricultural [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	59	0
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	1,379	1,368
Real Estate Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	75,745	80,691
Current	75,745	80,691
PCI		0
Total financing receivables	75,745	80,691
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	2,357	0
Nonaccrual Without a related allowance	0
90 days or greater past due and accruing	0	0
Total loans receivables		0	2,357
Total non-performing loans	2,357	0
Real Estate Loans [Member] | Construction [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	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	87,101	86,650
Current	86,977	86,496
PCI		0
Total financing receivables	87,101	86,650
90 days or greater past due and accruing	0	7
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	0	0
Nonaccrual Without a related allowance	0
90 days or greater past due and accruing	0	7
Total loans receivables		0	0
Total non-performing loans	0	7
Consumer [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	124	154
Consumer [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	124	147
Consumer [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Consumer [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	0	7
Other Commercial Loans [Member]
Recorded investment of past due [Abstract]
Total past due	64,133	63,222
Current	62,353	61,495
PCI		0
Total financing receivables	64,133	63,222
90 days or greater past due and accruing	35	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	34	62
Nonaccrual Without a related allowance	1,674
90 days or greater past due and accruing	35	0
Total loans receivables		62	1,708
Total non-performing loans	1,743	62
Other Commercial Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,780	1,727
Other Commercial Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	65	1,660
Other Commercial Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	6	35
Other Commercial Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,709	32
Other Commercial Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	64,133
Other Agricultural Loans [Member]
Recorded investment of past due [Abstract]
Total past due	32,052	34,832
Current	31,745	34,832
PCI		0
Total financing receivables	32,052	34,832
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	0	285
Nonaccrual Without a related allowance	333
90 days or greater past due and accruing	0	0
Total loans receivables		285	333
Total non-performing loans	333	285
Other Agricultural Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	307	0
Other Agricultural Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	307	0
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	59,886	59,208
Current	59,886	59,208
PCI		0
Total financing receivables	59,886	59,208
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	0	0
Nonaccrual Without a related allowance	0
90 days or greater past due and accruing	0	0
Total loans receivables		0	$ 0
Total non-performing loans	0	0
State and Political Subdivision Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	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, Amortized Cost Basis of

Loans, Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	$ 10,404	$ 6,938	$ 10,404
Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		6,591	8,363
Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		347	2,041
Real Estate Loans [Member] | Mortgages [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		562	448
Real Estate Loans [Member] | Mortgages [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		562	448
Real Estate Loans [Member] | Mortgages [Member] | Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
Real Estate Loans [Member] | Home Equity [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		29	66
Real Estate Loans [Member] | Home Equity [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		29	66
Real Estate Loans [Member] | Home Equity [Member] | Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
Real Estate Loans [Member] | Commercial [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		2,778	2,423
Real Estate Loans [Member] | Commercial [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		2,778	2,423
Real Estate Loans [Member] | Commercial [Member] | Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
Real Estate Loans [Member] | Agricultural [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		3,222	3,069
Real Estate Loans [Member] | Agricultural [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		3,222	3,069
Real Estate Loans [Member] | Agricultural [Member] | Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
Real Estate Loans [Member] | Construction [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	2,357
Real Estate Loans [Member] | Construction [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	2,357
Real Estate Loans [Member] | Construction [Member] | Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
Consumer [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
Consumer [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
Consumer [Member] | Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
Other Commercial Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		62	1,708
Other Commercial Loans [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
Other Commercial Loans [Member] | Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		62	1,708
Other Agricultural Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		285	333
Other Agricultural Loans [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
Other Agricultural Loans [Member] | Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		285	333
State and Political Subdivision Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
State and Political Subdivision Loans [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		0	0
State and Political Subdivision Loans [Member] | Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual		$ 0	$ 0

Loans, Modifications to Borrowe

Loans, Modifications to Borrowers Experiencing Financial Difficulty (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) Loan
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Number of loans | Loan	6
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 1,894
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, Number Of Loans | Loan	1
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, Amortized Cost Basis	$ 97
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	1,894
Non accruing modified loans to borrowers experiencing financial difficulty	97
Current Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	1,894
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, Amortized Cost Basis	97
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	1,894
Non accruing modified loans to borrowers experiencing financial difficulty	97
Financial Asset30 To89 Days Past Due Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	0
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, Amortized Cost Basis	0
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	0
Non accruing modified loans to borrowers experiencing financial difficulty	0
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	0
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, Amortized Cost Basis	0
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	0
Non accruing modified loans to borrowers experiencing financial difficulty	$ 0
Real Estate Loans [Member] | Mortgages [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Number of loans | Loan	1
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 131
Accruing modified loans to borrowers experiencing financial difficulty, % of total class financing receivables	0.08%
Accruing modified loans to borrowers experiencing financial difficulty, weighted average debt instrument term	4 months
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	$ 131
Real Estate Loans [Member] | Mortgages [Member] | Current Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	131
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	131
Real Estate Loans [Member] | Mortgages [Member] | Financial Asset30 To89 Days Past Due Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	0
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	0
Real Estate Loans [Member] | Mortgages [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	0
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	$ 0
Real Estate Loans [Member] | Commercial [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Number of loans | Loan	4
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 1,759
Accruing modified loans to borrowers experiencing financial difficulty, % of total class financing receivables	0.20%
Accruing modified loans to borrowers experiencing financial difficulty, weighted average debt instrument term	24 months
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, Number Of Loans | Loan	1
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, Amortized Cost Basis	$ 97
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, % of total class financing receivables	0.01%
Non Accruing modified loans to borrowers experiencing financial difficulty, weighted average debt instrument term	6 months
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	$ 1,759
Non accruing modified loans to borrowers experiencing financial difficulty	97
Real Estate Loans [Member] | Commercial [Member] | Current Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	1,759
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, Amortized Cost Basis	97
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	1,759
Non accruing modified loans to borrowers experiencing financial difficulty	97
Real Estate Loans [Member] | Commercial [Member] | Financial Asset30 To89 Days Past Due Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	0
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, Amortized Cost Basis	0
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	0
Non accruing modified loans to borrowers experiencing financial difficulty	0
Real Estate Loans [Member] | Commercial [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	0
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non Accruing Modified Loans To Borrowers Experiencing Financial Difficulty, Amortized Cost Basis	0
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	0
Non accruing modified loans to borrowers experiencing financial difficulty	$ 0
Real Estate Loans [Member] | Consumer [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Number of loans | Loan	1
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 4
Accruing modified loans to borrowers experiencing financial difficulty, % of total class financing receivables	0%
Accruing modified loans to borrowers experiencing financial difficulty, weighted average debt instrument term	24 months
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	$ 4
Real Estate Loans [Member] | Consumer [Member] | Current Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	4
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	4
Real Estate Loans [Member] | Consumer [Member] | Financial Asset30 To89 Days Past Due Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	0
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	0
Real Estate Loans [Member] | Consumer [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	0
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	$ 0

Loans, Foreclosed Assets Held f

Loans, Foreclosed Assets Held for Sale (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	$ 428	$ 543
Consumer Residential Mortgages [Member]
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	228
Formal foreclosure proceedings on potential foreclosure assets	$ 185

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Amortized intangible assets [Abstract]
Gross carrying value	[1]	$ 4,293		$ 4,279
Accumulated amortization	[1]	(3,112)		(3,007)
Net carrying value	[1]	1,181		1,272
Unamortized intangible assets [Abstract]
Goodwill	[1]	31,376		31,376
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		104	$ 122
Estimated Amortization Expense [Abstract]
Remaining 2023		288
2024		300
2025		215
2026		139
2027		101
Thereafter		138
Net carrying value	[1]	1,181		1,272
Mortgage Servicing Rights (MSRs) [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	2,350		2,336
Accumulated amortization	[1]	(1,436)		(1,362)
Net carrying value	[1]	914		974
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		73	82
Estimated Amortization Expense [Abstract]
Remaining 2023		197
2024		214
2025		165
2026		122
2027		89
Thereafter		127
Net carrying value	[1]	914		974
Core Deposit Intangibles [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	1,943		1,943
Accumulated amortization	[1]	(1,676)		(1,645)
Net carrying value	[1]	267		298
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		31	$ 40
Estimated Amortization Expense [Abstract]
Remaining 2023		91
2024		86
2025		50
2026		17
2027		12
Thereafter		11
Net carrying value	[1]	$ 267		$ 298
[1]Excludes fully amortized intangible assets

Employee Benefit Plans, Noncont

Employee Benefit Plans, Noncontributory Defined Benefit Pension Plan (Details) - Pension Plan [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Components of net periodic benefit cost [Abstract]
Service cost	$ 78	$ 78
Interest cost	110	59
Expected return on plan assets	(197)	(203)
Net amortization and deferral	7	36
Net periodic benefit cost	(2)	$ (30)
Expected employer contribution to pension plan	$ 0

Employee Benefit Plans, Restric

Employee Benefit Plans, Restricted Stock Plan (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Unvested Shares [Roll Forward]
Vested (in shares)	(89)	(61)
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 period (in shares)	6,622
Granted (in shares)	0
Forfeited (in shares)	(161)
Vested (in shares)	(89)
Outstanding, end of period (in shares)	6,372
Weighted Average Market Price [Roll Forward]
Outstanding, beginning of period (in dollars per share)	$ 63.63
Granted (in dollars per share)	0
Forfeited (in dollars per share)	(63.13)
Vested (in dollars per share)	(59.06)
Outstanding, end of period (in dollars per share)	$ 63.71
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 65,000	$ 77,000
Compensation cost related to nonvested awards that has not yet been recognized	$ 406,000
Period over which compensation cost is expected to be recognized	3 years

Accumulated Comprehensive Loss,

Accumulated Comprehensive Loss, By Component (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		$ 200,147	$ 212,492
Other comprehensive income (loss) before reclassifications (net of tax)		6,733	(14,670)
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)		(354)	60
Other comprehensive income (loss), net of tax		6,379	(14,610)
Balance		213,238	202,745
Accumulated Other Comprehensive Income [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		(33,141)	(155)
Other comprehensive income (loss), net of tax		6,379	(14,610)
Balance		(26,762)	(14,765)
Unrealized Gain (Loss) on Available for Sale Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(37,514)	304
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	7,092	(16,580)
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	0	0
Other comprehensive income (loss), net of tax	[1]	7,092	(16,580)
Balance	[1]	(30,422)	(16,276)
Defined Benefit Pension Items [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(1,056)	(1,968)
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	0	0
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	6	28
Other comprehensive income (loss), net of tax	[1]	6	28
Balance	[1]	(1,050)	(1,940)
Unrealized Loss on Interest Rate Swap [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	5,429	1,509
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	(359)	1,910
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	(360)	32
Other comprehensive income (loss), net of tax	[1]	(719)	1,942
Balance	[1]	$ 4,710	$ 3,451
[1]Amounts in parentheses indicate debits on the Consolidated Balance Sheet.

Accumulated Comprehensive Los_2

Accumulated Comprehensive Loss, Reclassification (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
AOCI Attributable to Parent [Abstract]
Available for sale security gains, net		$ (218)	$ (45)
Interest expense		(7,027)	(1,553)
Provision for income taxes		(1,609)	(1,472)
NET INCOME		6,867	6,740
Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
NET INCOME	[1]	354	(60)
Unrealized Gains and Losses on Available for Sale Securities [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Available for sale security gains, net	[1]	0	0
Provision for income taxes	[1]	0	0
NET INCOME	[1]	0	0
Defined Benefit Pension Items [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Other expenses	[1]	(7)	(36)
Provision for income taxes	[1]	1	8
NET INCOME	[1]	(6)	(28)
Unrealized Gain (Loss) on Interest Rate Swap [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Interest expense	[1]	456	(40)
Provision for income taxes	[1]	(96)	8
NET INCOME	[1]	$ 360	$ (32)
[1]Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements, Measur

Fair Value Measurements, Measured on a Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Other Assets [Abstract]
Derivative instruments	$ 14,197	$ 16,599
Liabilities [Abstract]
Derivative instruments	(8,234)	(9,726)
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment, estimated selling cost	322	50
Recurring [Member]
Assets [Abstract]
Equity securities	1,923	2,208
Available for sale securities [Abstract]
U.S. Agency securities	70,849	70,677
U.S. Treasury securities	151,710	148,570
Obligations of state and political subdivisions	111,538	110,300
Corporate obligations	9,352	9,383
Mortgage-backed securities in government sponsored entities	99,966	100,576
Other Assets [Abstract]
Derivative instruments	14,197	16,599
Liabilities [Abstract]
Derivative instruments	(8,234)	(9,726)
Recurring [Member] | Level I [Member]
Assets [Abstract]
Equity securities	1,923	2,208
Available for sale securities [Abstract]
U.S. Agency securities	0	0
U.S. Treasury securities	151,710	148,570
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	70,849	70,677
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	111,538	110,300
Corporate obligations	9,352	9,383
Mortgage-backed securities in government sponsored entities	99,966	100,576
Other Assets [Abstract]
Derivative instruments	14,197	16,599
Liabilities [Abstract]
Derivative instruments	(8,234)	(9,726)
Recurring [Member] | Level III [Member]
Assets [Abstract]
Equity securities	0	0
Available for sale securities [Abstract]
U.S. Agency securities	0	0
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	0	0
Corporate obligations	0	0
Mortgage-backed securities in government sponsored entities	0	0
Other Assets [Abstract]
Derivative instruments	0	0
Liabilities [Abstract]
Derivative instruments	0	0
Nonrecurring [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment	3,705	496
Other real estate owned	52	297
Nonrecurring [Member] | Level I [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment	0	0
Other real estate owned	0	0
Nonrecurring [Member] | Level II [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment	0	0
Other real estate owned	0	0
Nonrecurring [Member] | Level III [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment	3,705	496
Other real estate owned	$ 52	$ 297

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information (Details) - Appraised Collateral Values [Member] $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Individually Analyzed Loans Held For Investment [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Individually analyzed loans held for investment	$ 3,705	$ 496
Individually Analyzed Loans Held For Investment [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	0 months	6 months
Individually Analyzed Loans Held For Investment [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	12 months	12 months
Individually Analyzed Loans Held For Investment [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	11 months 29 days	11 months 15 days
Individually Analyzed Loans Held For Investment [Member] | Discount for Time Since Appraisal [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Individually analyzed loans held for investment, Measurement input	0	0
Individually Analyzed Loans Held For Investment [Member] | Discount for Time Since Appraisal [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Individually analyzed loans held for investment, Measurement input	1	1
Individually Analyzed Loans Held For Investment [Member] | Discount for Time Since Appraisal [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Individually analyzed loans held for investment, Measurement input	0.2283	0.2516
Individually Analyzed Loans Held For Investment [Member] | Selling Costs [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Individually analyzed loans held for investment, Measurement input	0.08	0.08
Individually Analyzed Loans Held For Investment [Member] | Selling Costs [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Individually analyzed loans held for investment, Measurement input	0.10	0.10
Individually Analyzed Loans Held For Investment [Member] | Selling Costs [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Individually analyzed loans held for investment, Measurement input	0.0769	0.0841
Other Real Estate Owned [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Individually analyzed loans held for investment	$ 52	$ 297
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.20
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
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
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	0.20	0.3984

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financial assets [Abstract]
Interest bearing time deposits with other banks	$ 6,055	$ 6,055
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	1,518,045	1,566,517
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	5,848	6,055
Loans held for sale	675	725
Net loans	1,644,211	1,662,514
Financial liabilities [Abstract]
Deposits	271,075	265,520
Borrowed funds	276,451	246,288
Carrying Amount [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	6,055	6,055
Loans held for sale	671	725
Net loans	1,708,225	1,706,447
Financial liabilities [Abstract]
Deposits	1,799,687	1,844,208
Borrowed funds	288,059	257,278
Fair Value [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	5,848	6,055
Loans held for sale	675	725
Net loans	1,644,211	1,662,514
Financial liabilities [Abstract]
Deposits	1,789,120	1,832,037
Borrowed funds	$ 276,451	$ 246,288

Pending Acquisition of HV Ban_2

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