Citizens Financial Services (CZFS) 10-Q 9 Aug 23 2023 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Aug. 01, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
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		4,704,363

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands		Jun. 30, 2023	Dec. 31, 2022
Cash and due from banks:
Noninterest-bearing		$ 28,740	$ 24,814
Interest-bearing		15,969	1,397
Total cash and cash equivalents		44,709	26,211
Interest bearing time deposits with other banks		4,814	6,055
Equity securities		1,849	2,208
Available-for-sale securities		434,315	439,506
Loans held for sale		14,940	725
Loans (net of allowance for credit losses - loans: 2023 $21,652 and 2022, $18,552)		2,141,190	1,706,447
Premises and equipment		21,382	17,619
Accrued interest receivable		9,283	7,332
Goodwill	[1]	84,758	31,376
Bank owned life insurance		50,194	39,355
Other intangibles		4,071	1,272
Fair value of derivative instruments		16,395	16,599
Deferred tax asset		20,108	12,886
Other assets		43,800	25,802
TOTAL ASSETS		2,891,808	2,333,393
Deposits:
Noninterest-bearing		553,097	396,260
Interest-bearing		1,713,003	1,447,948
Total deposits		2,266,100	1,844,208
Borrowed funds		318,200	257,278
Accrued interest payable		2,256	1,232
Fair value of derivative instruments - liability		9,303	9,726
Other liabilities		32,721	20,802
TOTAL LIABILITIES		2,628,580	2,133,246
STOCKHOLDERS' EQUITY:
Preferred Stock $1.00 par value; authorized 3,000,000 shares at June 30, 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 June 30, 2023 and December 31, 2022; issued 5,160,754 at June 30, 2023 and 4,427,687 at December 31, 2022		5,161	4,428
Additional paid-in capital		143,351	80,911
Retained earnings		162,499	164,922
Accumulated other comprehensive loss		(30,980)	(33,141)
Treasury stock, at cost: 453,986 shares at June 30, 2023 and 456,478 shares at December 31, 2022		(16,803)	(16,973)
TOTAL STOCKHOLDERS' EQUITY		263,228	200,147
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 2,891,808	$ 2,333,393
[1]Excludes fully amortized intangible assets

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
ASSETS:
Loans, allowance for credit losses - loans	$ 21,652	$ 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)	5,160,754	4,427,687
Treasury stock, shares (in shares)	453,986	456,478

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
INTEREST INCOME:
Interest and fees on loans	$ 24,117	$ 17,120	$ 46,666	$ 33,040
Interest-bearing deposits with banks	127	156	198	272
Investment securities:
Taxable	1,683	1,424	3,239	2,536
Nontaxable	572	617	1,189	1,200
Dividends	311	90	625	174
TOTAL INTEREST INCOME	26,810	19,407	51,917	37,222
INTEREST EXPENSE:
Deposits	5,480	1,356	9,419	2,631
Borrowed funds	3,409	322	6,497	600
TOTAL INTEREST EXPENSE	8,889	1,678	15,916	3,231
NET INTEREST INCOME	17,921	17,729	36,001	33,991
Provision for credit losses	262	450	262	700
Provision for credit losses - acquisition day 1 non-PCD	4,591	0	4,591	0
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	13,068	17,279	31,148	33,291
NON-INTEREST INCOME:
Service charges	1,293	1,324	2,504	2,572
Trust	181	184	411	433
Brokerage and insurance	442	501	956	982
Gains on loans sold	169	41	214	146
Equity security losses, net	(74)	(134)	(292)	(179)
Available for sale security losses, net	(51)	0	(51)	0
Earnings on bank owned life insurance	234	212	452	419
Other	86	176	260	362
TOTAL NON-INTEREST INCOME	2,280	2,304	4,454	4,735
NON-INTEREST EXPENSES:
Salaries and employee benefits	7,916	7,117	15,593	14,030
Occupancy	814	754	1,649	1,548
Furniture and equipment	162	166	313	295
Professional fees	387	394	768	733
FDIC insurance	325	145	625	280
Pennsylvania shares tax	298	339	596	678
Amortization of intangibles	31	40	62	80
Merger and acquisition	8,402	0	8,646	0
Software expenses	372	358	723	699
ORE (recovery) expenses	(11)	120	15	(247)
Other	1,984	1,767	3,468	3,335
TOTAL NON-INTEREST EXPENSES	20,680	11,200	32,458	21,431
Income (loss) before provision for income taxes	(5,332)	8,383	3,144	16,595
Provision for income taxes (benefit)	(1,188)	1,482	421	2,954
NET INCOME (LOSS)	$ (4,144)	$ 6,901	$ 2,723	$ 13,641
PER COMMON SHARE DATA:
Net (Loss) Income - Basic (in dollars per share)	$ (1.01)	$ 1.72	$ 0.67	$ 3.4
Net (Loss) Income - Diluted (in dollars per share)	(1.01)	1.72	0.67	3.4
Cash Dividends Paid (in dollars per share)	$ 0.48	$ 0.466	$ 0.961	$ 0.93
Number of shares used in computation - basic (in shares)	4,113,377	4,012,611	4,059,416	4,008,830
Number of shares used in computation - diluted (in shares)	4,113,377	4,012,626	4,059,416	4,008,934

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) [Abstract]
Net income (loss)	$ (4,144)	$ 6,901	$ 2,723	$ 13,641
Other Comprehensive income (loss):
Change in unrealized gains (losses) on available for sale securities	(5,995)	(16,016)	2,982	(37,003)
Income tax effect	1,259	3,364	(626)	7,771
Change in unrecognized pension cost	7	12	14	48
Income tax effect	(2)	(2)	(3)	(10)
Change in unrealized loss on interest rate swaps	600	1,075	(310)	3,533
Income tax effect	(126)	(227)	65	(743)
Reclassification adjustment for investment security gains included in net income	51	0	51	0
Income tax effect	(12)	0	(12)	0
Other comprehensive income (loss), net of tax	(4,218)	(11,794)	2,161	(26,404)
Comprehensive income (loss)	$ (8,362)	$ (4,893)	$ 4,884	$ (12,763)

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 (Loss) Income [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 (loss)			13,641			13,641
Net other comprehensive income (loss)				(26,404)		(26,404)
Stock dividend	$ 39	2,521				0
Stock dividend			(2,560)
Stock dividend (in shares)	38,786
Purchase of treasury stock					(1,279)	(1,279)
Restricted stock, executive and Board of Director awards		(169)			313	144
Restricted stock vesting		142				142
Forfeited restricted stock		2			(2)	0
Sale of treasury stock to employees		1			71	72
Cash dividends			(3,776)			(3,776)
Balance at Jun. 30, 2022	$ 4,428	80,892	153,315	(26,559)	(17,044)	195,032
Balance (in shares) at Jun. 30, 2022	4,427,687
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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)			6,901			6,901
Net other comprehensive income (loss)				(11,794)		(11,794)
Stock dividend	$ 39	2,521				0
Stock dividend			(2,560)
Stock dividend (in shares)	38,786
Purchase of treasury stock					(1,272)	(1,272)
Restricted stock, executive and Board of Director awards		(164)			308	144
Restricted stock vesting		138				138
Sale of treasury stock to employees		1			71	72
Cash dividends			(1,902)			(1,902)
Balance at Jun. 30, 2022	$ 4,428	80,892	153,315	(26,559)	(17,044)	195,032
Balance (in shares) at Jun. 30, 2022	4,427,687
Balance at Dec. 31, 2022	$ 4,428	80,911	164,922	(33,141)	(16,973)	200,147
Balance (in shares) at Dec. 31, 2022	4,427,687
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)			2,723			2,723
Net other comprehensive income (loss)				2,161		2,161
Stock dividend	$ 39	2,982				0
Stock dividend			(3,021)
Stock dividend (in shares)	39,209
Issuance of Common stock	$ 694	59,443				60,137
Issuance of Common stock (in shares)	693,858
Restricted stock, executive and Board of Director awards		(145)			180	35
Restricted stock vesting		150				150
Forfeited restricted stock		10			(10)	0
Cash dividends			(3,891)			(3,891)
Balance at Jun. 30, 2023	$ 5,161	143,351	162,499	(30,980)	(16,803)	263,228
Balance (ASU 2016-13 [Member]) at Jun. 30, 2023			1,766	0		1,766
Balance (in shares) at Jun. 30, 2023	5,160,754
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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)			(4,144)			(4,144)
Net other comprehensive income (loss)				(4,218)		(4,218)
Stock dividend	$ 39	2,982				0
Stock dividend			(3,021)
Stock dividend (in shares)	39,209
Issuance of Common stock	$ 694	59,443				60,137
Issuance of Common stock (in shares)	693,858
Restricted stock, executive and Board of Director awards		(145)			180	35
Restricted stock vesting		145				145
Cash dividends			(1,965)			(1,965)
Balance at Jun. 30, 2023	$ 5,161	$ 143,351	162,499	(30,980)	$ (16,803)	263,228
Balance (ASU 2016-13 [Member]) at Jun. 30, 2023			$ 1,766	$ 0		$ 1,766
Balance (in shares) at Jun. 30, 2023	5,160,754

CONSOLIDATED STATEMENT OF CHA_2

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY [Abstract]
Purchase of treasury stock (in shares)		18,584		18,697
Restricted stock (in shares)	2,652	4,544	2,652	79
Forfeited restricted stock (in shares)				39
Sale of treasury stock to employee (in shares)				1,060
Cash dividends (in dollars per share)	$ 0.48	$ 0.466	$ 0.961	$ 0.93

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands		1 Months Ended	3 Months Ended	6 Months Ended
		Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)			$ (4,144)	$ 2,723	$ 13,641
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses				4,853	700
Depreciation and amortization				530	519
Amortization and accretion of loans and other assets				(825)	(1,068)
Amortization and accretion of investment securities				826	1,025
Deferred income taxes				125	294
Investment securities losses, net				343	179
Earnings on bank owned life insurance			(234)	(452)	(419)
Vesting of restricted stock				150	141
Originations of loans held for sale				(12,730)	(4,624)
Proceeds from sales of loans held for sale				9,444	8,056
Realized gains on loans sold			(169)	(214)	(146)
Decrease (increase) in accrued interest receivable				275	(640)
Gain on sale of foreclosed assets held for sale				(67)	(491)
Increase (decrease) in accrued interest payable				139	(145)
Other, net				(2,219)	(1,950)
Net cash provided by operating activities				2,901	15,072
Available-for-sale securities:
Proceeds from sales			86,504	86,504	0
Proceeds from maturity and principal repayments				10,336	21,294
Purchase of securities				(10,246)	(110,022)
Proceeds from sale of equity securities				67	0
Purchase of interest bearing time deposits with other banks				0	(2,480)
Proceeds from matured interest bearing time deposits with other banks				1,241	5,458
Proceeds from redemption of regulatory stock				10,839	1,912
Purchase of regulatory stock				(12,789)	(3,493)
Net decrease (increase) in loans				40,119	(152,949)
Purchase of premises and equipment				(1,926)	(898)
Investments in low income housing partnerships				(591)	(949)
Proceeds from sale of foreclosed assets held for sale				233	760
Acquisition, net of cash paid				4,905	0
Net cash provided by (used in) investing activities				128,692	(241,367)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in deposits				(111,473)	42,560
Proceeds from long-term borrowings				20,000	0
Repayments of long-term borrowings				0	(4,725)
Net (decrease) increase in short-term borrowed funds				(17,731)	41,282
Purchase of treasury and restricted stock				0	(1,279)
Sale of treasury stock to employees				0	72
Dividends paid				(3,891)	(3,776)
Net cash (used in) provided by financing activities				(113,095)	74,134
Net increase (decrease) in cash and cash equivalents				18,498	(152,161)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD				26,211	172,833
CASH AND CASH EQUIVALENTS AT END OF PERIOD		$ 44,709	44,709	44,709	20,672
Supplemental Disclosures of Cash Flow Information:
Interest paid				14,892	3,376
Income taxes paid				3,600	3,600
Loans transferred to foreclosed property				49	61
Right of use asset and liability				5	1,518
Stock Dividend				3,021	2,560
CECL adjustment				3,300	$ 0
Non-cash assets acquired
Goodwill	[1]	84,758	84,758	84,758
HV Bancorp, Inc. [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)		590
Non-cash assets acquired
Available-for-sale securities		79,248	79,248	79,248
Interest bearing time deposits with other banks		0	0	0
Loans held for sale		10,750	10,750	10,750
Loans		475,338	475,338	475,338
Premises and equipment		2,310	2,310	2,310
Accrued interest receivable		2,226	2,226	2,226
Bank owned life insurance		10,387	10,387	10,387
Intangibles		2,972	2,972	2,972
Deferred tax asset		8,392	8,392	8,392
Other assets		18,213	18,213	18,213
Goodwill		53,382	53,382	53,382
Total Non-cash assets acquired		663,218	663,218	663,218
Liabilities assumed
Noninterest-bearing deposits		197,549	197,549	197,549
Interest-bearing deposits		335,816	335,816	335,816
Accrued interest payable		885	885	885
Borrowed funds		58,647	58,647	58,647
Other liabilities		11,674	11,674	11,674
Total liabilities assumed		604,571	604,571	604,571
Net non-cash liabilities acquired		58,647	58,647	58,647
Cash and cash equivalents acquired		$ 18,017	$ 18,017	$ 18,017
[1]Excludes fully amortized intangible assets

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 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 June 30, 2023 and for the periods ended June 30, 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 six month period ended June 30, 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 Company 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 Company 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 Company 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 Company 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 Company 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 Company’s consolidated 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 their loans to 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 $6.3 million at June 30, 2023 and is included within Accrued interest receivable. This amount is excluded from the estimate of expected credit losses. Reserve for Unfunded Commitments The Company 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.

Acquisition of HV Bancorp, Inc.

Acquisition of HV Bancorp, Inc.	6 Months Ended
	Jun. 30, 2023
Acquisition of HV Bancorp, Inc. [Abstract]
Acquisition of HV Bancorp, Inc.	Note 2 – In the quarter of the Company announced the signing of a definitive merger agreement to acquire of the outstanding equity interest of HV Bancorp, Inc. (“HVBC”) for per share in cash and stock. HVBC was a Pennsylvania Corporation that conducted its business primarily through, its wholly owned subsidiary Huntingdon Valley Bank (“HVB”), which operated from a main office in Doylestown, Pennsylvania, and had service branches, mortgage production office and business banking office. The transaction closed on June with HVB having been merged into Citizens Community Bank, with Citizens Community Bank as the surviving entity. The acquisition established the Company’s presence in the Montgomery, Bucks and Philadelphia counties markets. Under the terms of the merger agreement, the Company acquired all of the outstanding shares of HVBC for a total purchase price of approximately As a result of the acquisition, the Company issued common shares and in cash to the former shareholders of HVBC. The shares were issued with a value of per share, which was based on the closing price of the Company’s stock on June The following table summarizes the purchase of HVB as of June 16, 2023: (In Thousands, Except Per Share Data) Purchase Price Consideration in Common Stock Citizens Financial Services, Inc. shares issued 693,858 Value assigned to Citizens Financial Services, Inc. common share $ 86.67 Purchase price assigned to HVBC common shares exchanged for Citizens Financial Services, Inc. $ 60,137 Purchase Price Consideration - Cash for Common Stock Purchase price assigned to HVBC’s common shares exchanged for cash 13,112 Purchase Price Related to Cash Payout of Stock Options 3,416 Total Purchase Price 76,665 Net Assets Acquired: HVBC shareholders’ equity $ 40,630 Adjustments to reflect assets acquired at fair value: Investments 31 Loans Interest rate (24,097 ) General credit (1,834 ) Credit - PCD Loans (2,042 ) Core deposit intangible 2,770 Owned premises 67 Other assets (193 ) Deferred tax assets 3,737 Adjustments to reflect liabilities acquired at fair value: Time deposits 586 Borrowings 3,017 Other liabilities 611 23,283 Goodwill resulting from merger $ 53,382 The following condensed statement reflects the amounts recognized as of the acquisition date for each major class of asset acquired and liability assumed (In Thousands, Except Per Share Data) Total purchase price 76,665 Fair value of assets acquired Cash and due from banks 18,017 Investment securities 79,248 Loans held for sale 10,750 Loans 475,338 Premises and equipment 2,310 Intangible assets 2,972 Bank owned life insurance 10,387 Interest receivable 2,226 Deferred taxes 8,392 Other assets 18,213 Total assets acquired 627,853 Fair value of liabilities assumed Deposits 533,364 Borrowings 58,647 Accrued interest payable 885 Other liabilities 11,674 Total liabilities assumed 604,570 Total fair value of identifiable net assets 23,283 Goodwill resulting from merger 53,382 The Company determined that this acquisition constitutes a business combination and therefore was accounted for using the acquisition method of accounting. Accordingly, as of the date of the acquisition, the Company recorded the assets acquired, liabilities assumed and consideration paid at fair value. The excess of the consideration paid over the fair value of assets acquired was recorded as goodwill and is not amortizable or deductible for tax purposes. The amount of goodwill arising from the acquisition consists largely of the synergies and economies of scale expected from combining the operations of the Company with HVBC. The fair value of the 693,858 common shares issued was determined based on the closing market price of the Company’s common shares on the acquisition date, June While the valuation of the acquired assets and liabilities is substantially complete, fair value estimates are subject to adjustment during the provisional period, which may last up to subsequent to the acquisition date. During this period, the Company may obtain additional information to refine the valuations and adjust the recorded fair value, although such adjustments are not expected to be significant. Valuations subject to adjustments include, but are not limited to, the fair value of acquired loans, deposits, land and building, core deposit intangible and other assets and liabilities. The following is a description of the valuation methodologies used to estimate the fair values of major categories of assets acquired and liabilities assumed. The Company used an independent valuation specialist to assist with the determination of fair values for certain acquired assets and assumed liabilities. • Cash and due from banks • Investment securities - • Loans - • Premise and equipment • Core deposit intangible • Time deposits • Borrowings Accounting for Acquired Loans Acquired loans are classified into two categories: PCD loans and non-PCD loans. PCD loans are defined as a loan or group of loans that have experienced more than insignificant credit deterioration since origination. Non-PCD loans will have an allowance established on acquisition date, which is recognized as an expense through provision for credit losses. For PCD loans, an allowance is recognized on day by adding it to the fair value of the loan, which is the “Day amortized cost”. There is no provision for credit loss expense recognized on PCD loans because the initial allowance is established by grossing-up the amortized cost of the PCD loan. A Day allowance for credit losses on non-PCD loans of was recorded through the provision for credit losses within the Consolidated Statements of Income. At the date of acquisition, of the of loans acquired from HVB, , or 3.6%, of HVB’s loan portfolio, was accounted for as PCD loans. The following table provides details related to the fair value of acquired PCD loans (in s): Unpaid principal balance PCD Allowance for Credit Loss at Acquisition (Discount) Premium on Acquired Loans Fair Value of PCD Loans at Acquisition Real estate loans: Mortgages $ 2,398 $ (108 ) $ - $ 2,290 Home Equity 34 - (4 ) 30 Commercial 4,774 (39 ) (507 ) 4,228 Construction 4,278 (37 ) (293 ) 3,948 Consumer 1,343 (677 ) (271 ) 395 Other commercial loans 5,214 (828 ) (48 ) 4,338 $ 18,041 $ (1,689 ) $ (1,123 ) $ 15,229 The following table provides details related to the fair value and Day provision related to the acquired non-PCD loans (in s): Unpaid principal balance (Discount)Premium on Acquired Loans Fair Value of Non-PCD Loans at Acquisition Day Provision for Credit Losses- Non-PCD Loans Real estate loans: Mortgages $ 155,799 $ (17,506 ) $ 138,293 $ 1,015 Home Equity 2,165 (55 ) 2,110 15 Commercial 203,638 (9,226 ) 194,412 1,968 Construction 76,703 (1,420 ) 75,283 747 Consumer 2,794 (222 ) 2,572 159 Other commercial loans 47,753 (314 ) 47,439 687 $ 488,852 $ (28,743 ) $ 460,109 $ 4,591 Amounts recognized separately from the acquisition include primarily legal fees, investment banking fees, system conversion costs, severance costs and contract termination costs. These costs were included in merger and acquisition expenses within non-interest expenses on the Consolidated Statement of Income and amounted to approximately for the quarter ended June Results of operations for HVBC prior to the acquisition date are not included in the Consolidated Statement of Income for the quarter ended June The following table presents financial information regarding the former HVBC Bancorp Inc. operations included in our Consolidated Statement of Income from the date of acquisition through June under the column “Actual from Acquisition Date through June ”. In addition, the following table presents unaudited pro forma information as if the acquisition of HV Bancorp Inc. had occurred on January under the “Pro Forma” columns. The table below has been prepared for comparative purposes only and is not necessarily indicative of the actual results that would have been attained had the acquisition occurred as of the beginning of the periods presented, nor is it indicative of future results. Furthermore, the unaudited proforma information does not reflect management’s estimate of any revenue-enhancing opportunities nor anticipated cost savings as a result of the integration and consolidation of the acquisition. Merger and acquisition integration costs and amortization of fair value adjustments are included in the numbers below. Actual from Acquisition Date Through June 30, Unaudited Pro Forma for Three Months Ended Six Months Ended June 30, June 30, (In Thousand s, 2023 2022 2023 2022 Net interest income $ 917 $ 18,901 $ 23,572 $ 38,004 $ 44,960 Non-interest income 34 2,280 4,488 4,454 10,241 Net (loss) income 590 (3,461 ) 8,587 4,124 13,557 Pro forma (loss) earnings per share: Basic $ (0.72 ) $ 1.84 0.87 $ 2.91 Diluted $ (0.72 ) $ 1.84 $ 0.87 $ 2.91

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2023
Revenue Recognition [Abstract]
Revenue Recognition	Note 3 – 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, earnings on bank owned life insurances, gains and losses from derivative instruments and changes in the fair of loans held for sale • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price. The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three and six months ended June 30, 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 Six June 30, June 30 Revenue stream 2023 2022 2023 2022 Service charges on deposit accounts Overdraft fees $ 371 312 $ 730 $ 619 Statement fees 54 51 106 107 Interchange revenue 764 819 1,461 1,542 ATM income 34 66 72 155 Other service charges 70 76 135 149 Total Service Charges 1,293 1,324 2,504 2,572 Trust 181 184 411 433 Brokerage and insurance 442 501 956 982 Other 118 123 233 262 Total $ 2,034 $ 2,132 $ 4,104 $ 4,249

Earnings per Share

Earnings per Share	6 Months Ended
	Jun. 30, 2023
Earnings per Share [Abstract]
Earnings per Share	Note 4 – Earnings per Share The following table sets forth the computation of earnings per share. Three months ended June 30, Six June 30 2023 2022 2023 2022 Net (loss) income applicable to common stock $ (4,144,000 ) $ 6,901,000 $ 2,723,000 $ 13,641,000 Basic earnings per share computation Weighted average common shares outstanding 4,113,377 4,012,611 4,059,416 4,008,830 Earnings (loss) per share – basic $ (1.01 ) $ 1.72 $ 0.67 $ 3.40 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 4,113,377 4,012,611 4,059,416 4,008,830 Add: Dilutive effects of restricted stock - 15 - 104 Weighted average common shares outstanding for dilutive earnings per share 4,113,377 4,012,626 4,059,416 4,008,934 Earnings (loss) per share – diluted $ (1.01 ) $ 1.72 $ 0.67 $ 3.40 For the three months ended June 30, 2023 and 2022, there were 6,078 and 3,121 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 $44.93-$83.38 for the three month period ended June 30, 2023 and per share prices ranging from for the three month period ended June 30, 2022. For the six months ended June 30, 2023 and 2022, and shares, respectively, related to the restricted stock plan were excluded from the diluted earnings per share calculations since they were anti-dilutive. These anti-dilutive shares had prices ranging from $ -$ for the six month period ended June 30, 2023 and prices ranging from $ -$ for the six month period ended June 30, 2022.

Investments

Investments	6 Months Ended
	Jun. 30, 2023
Investments [Abstract]
Investments	Note 5 – Investments The amortized cost, gross unrealized gains and losses, and fair value of investment securities at June 30, 2023 and December 31, 2022 were as follows (in thousands): June 30, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Fair Value Available-for-sale securities: U.S. agency securities $ 74,064 $ - $ (7,197 ) $ 66,867 U.S. treasury securities 162,365 - (12,574 ) 149,791 Obligations of state and political subdivisions 109,365 7 (8,929 ) 100,443 Corporate obligations 13,363 260 (1,416 ) 12,207 Mortgage-backed securities in government sponsored entities 119,612 10 (14,615 ) 105,007 Total available-for-sale securities $ 478,769 $ 277 $ (44,731 ) $ 434,315 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 June 30, 2023 and December 31, 2022 (in thousands). As of June 30, 2023, the Company owned 348 securities whose fair value was less than their cost basis. June 30 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 $ 4,631 $ (120 ) $ 62,236 $ (7,077 ) $ 66,867 $ (7,197 ) U.S. treasury securities - - 149,791 (12,574 ) 149,791 (12,574 ) Obligations of state and political subdivisions 6,423 (108 ) 89,377 (8,821 ) 95,800 (8,929 ) Corporate obligations 800 (200 ) 8,097 (1,216 ) 8,897 (1,416 ) Mortgage-backed securities in government sponsored entities 18,718 (377 ) 83,665 (14,238 ) 102,383 (14,615 ) Total securities $ 30,572 $ (805 ) $ 393,166 $ (43,926 ) $ 423,738 $ (44,731 ) 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 Company measures expected credit losses on available-for-sale debt securities when the Company 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 Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Company 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 Company 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 Company 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. Accrued interest receivable on available-for-sale debt securities totaled $2,303,000 at June 30, 2023 and is included within accrued interest receivable on the consolidated balance sheet. This amount is excluded from the estimate of expected credit losses. Available-for-sale debt securities are typically classified as nonaccrual when the contractual payment of principal or interest has become 90 days past due or management has serious doubts about the further collectability of principal or interest. When available-for-sale debt securities are placed on nonaccrual status, unpaid interest credited to income is reversed. Credit Losses on Investment Securities – Prior to adopting ASU 2016-13 The Company adopted ASU No. 2016-13 effective January 1, 2023. Financial statement amounts related to Investment Securities 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. P roceeds The gross gains and losses were as follows (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Gross gains on available for sale securities $ 38 $ - $ 38 $ - Gross losses on available for sale securities (89 ) - (89 ) - Net losses $ (51 ) $ - $ (51 ) $ - The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and six month periods ended June 30, 2023 and 2022, and the portion of unrealized gains for the period that relates to equity investments held at June 30, 2023 and 2022 (in thousands): Three Months Ended June 30, Six June 30 Equity securities 2023 2022 2023 2022 Net losses recognized in equity securities during the period $ (74 ) $ (134 ) $ (292 ) $ (179 ) Less: Net gains realized on the sale of equity securities during the period - - 5 - Net unrealized losses $ (74 ) $ (134 ) $ (297 ) $ (179 ) Investment securities with an approximate carrying value of $349.9 million and $311.8 million at June 30, 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 June 30, 2023, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 36,851 $ 36,117 Due after one year through five years 180,628 165,964 Due after five years through ten years 100,654 90,278 Due after ten years 160,636 141,956 Total $ 478,769 $ 434,315

Loans

Loans	6 Months Ended
	Jun. 30, 2023
Loans [Abstract]
Loans	Note 6 – 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. The recently completed HVBC acquisition has expanded our lending market further into southeast Pennsylvania, including Montgomery, Bucks and Philadelphia Counties as well as Burlington County, New Jersey. Although the Company had a diversified loan portfolio at June 30, 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 June 30, 2023 and December 31, 2022 (in thousands): June 30 2023 December 31, 2022 Real estate loans: Residential $ 358,025 $ 210,213 Commercial 1,080,513 876,569 Agricultural 312,302 313,614 Construction 156,927 80,691 Consumer 42,701 86,650 Other commercial loans 120,288 63,222 Other agricultural loans 30,615 34,832 State and political subdivision loans 61,471 59,208 Total 2,162,842 1,724,999 Allowance for credit losses - loans 21,652 18,552 Net loans $ 2,141,190 $ 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 June 30, 2023 (in thousands): June 30, 2023 Allowance for Credit Losses - Loans $ 21,652 Allowance for Credit Losses - Off-Balance Sheet credit Exposure 1,391 Total allowance for credit losses $ 23,043 The following table presents the activity in the allowance for credit losses for the three and six months ended June 30, 2023 (in thousands): Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at March 31, 2023 $ 15,250 $ 1,229 $ 16,479 Allowance for credit loss on PCD acquired loans 1,689 - 1,689 Loans charge-off (4 ) - (4 ) Recoveries of loans previously charged-off 26 - 26 Net loans charged-off 22 - 22 Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 100 162 262 Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 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 ) Allowance for credit loss on PCD acquired loans 1,689 - 1,689 Loans charge-off (11 ) - (11 ) Recoveries of loans previously charged-off 31 - 31 Net loans charged-off 20 - 20 Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 100 162 262 Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 The following tables presents the activity in the allowance for credit losses – loans, by portfolio segment, for the three and six months ended June 30, 2023 (in thousands). For the three months ended June 30, 2023 Balance at March 31, 2023 Allowance for credit loss on PCD acquired loans Charge-offs Recoveries Provision Balance at June 30, 2023 Real estate loans: Residential $ 1,195 $ 108 $ (1 ) $ - $ 1,373 $ 2,675 Commercial 6,747 39 - - 2,488 9,274 Agricultural 3,409 37 - - 133 3,579 Construction 851 - - 816 1,667 Consumer 1,220 677 (3 ) 23 (658 ) 1,259 Other commercial loans 712 828 - 3 934 2,477 Other agricultural loans 250 - - - 18 268 State and political subdivision loans 42 - - - 10 52 Unallocated 824 - - - (423 ) 401 Total $ 15,250 $ 1,689 $ (4 ) $ 26 $ 4,691 $ 21,652 For the six months ended June 30, 2023 Balance at December 31, 2022 Impact of adopting CECL Allowance for credit loss on PCD acquired loans Charge-offs Recoveries Provision Balance at June 30, 2023 Real estate loans: Residential $ 1,056 $ 79 $ 108 $ (1 ) $ - $ 1,433 $ 2,675 Commercial 10,120 (3,070 ) 39 - - 2,185 9,274 Agricultural 4,589 (1,145 ) 37 - - 98 3,579 Construction 801 (103 ) - - 969 1,667 Consumer 135 1,040 677 (10 ) 27 (610 ) 1,259 Other commercial loans 1,040 (328 ) 828 - 4 933 2,477 Other agricultural loans 489 (219 ) - - - (2 ) 268 State and political 322 (280 ) - - - 10 52 Unallocated - 726 - - - (325 ) 401 Total $ 18,552 $ (3,300 ) $ 1,689 $ (11 ) $ 31 $ 4,691 $ 21,652 The following table presents the allowance for credit losses – loans and amortized cost basis of loans under CECL methodology as of June 30, 2023 (in thousands): Allowance for Credit Losses - Loans Loans June 30, 2023 Collectively evaluated for impairment Individually evaluated for impairment Total Allowance for Credit Losses - Loans Collectively evaluated for impairment Individually evaluated for impairment Total Loans Real estate loans: Residential $ 2,552 $ 123 $ 2,675 $ 356,592 $ 1,433 $ 358,025 Commercial 9,110 164 9,274 1,075,534 4,979 1,080,513 Agricultural 3,493 86 3,579 308,010 4,292 312,302 Construction 1,410 257 1,667 154,570 2,357 156,927 Consumer 446 813 1,259 41,625 1,076 42,701 Other commercial loans 1,713 764 2,477 118,024 2,264 120,288 Other agricultural loans 268 - 268 30,320 295 30,615 State and political subdivision loans 52 - 52 61,471 - 61,471 Unallocated 401 - 401 - - - Total $ 19,445 $ 2,207 $ 21,652 $ 2,146,146 $ 16,696 $ 2,162,842 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 and six months ended June 30, 2022 (in thousands): Allowance for Credit Losses - Loans Reserve for unfunded commitments Total Balance at March 31, 2022 $ 17,556 $ 165 $ 17,721 Loans charge-off (446 ) - (446 ) Recoveries of loans previously charged-off 10 - 10 Net loans charged-off (436 ) - (436 ) Provision for credit losses 450 - 450 Balance at June 30, 2022 $ 17,570 $ 165 $ 17,735 Balance at December 31, 2021 $ 17,304 $ 165 $ 17,469 Loans charge-off (451 ) - (451 ) Recoveries of loans previously charged-off 17 - 17 Net loans charged-off (434 ) - (434 ) Provision for credit losses 700 - 700 Balance at June 30, 2022 $ 17,570 $ 165 $ 17,735 The following table presents the activity in the allowance for loan losses, by portfolio segment, for the three and six months ended June 30, 2022 (in thousands). For the three months ended June 30, 2022 Balance at March 31, 2022 Charge-offs Recoveries Provision Balance at June 30, 2022 Real estate loans: Residential $ 1,070 $ - $ - $ (55 ) $ 1,015 Commercial 8,394 - - 822 9,216 Agricultural 4,516 - - (32 ) 4,484 Construction 497 - - 66 563 Consumer 210 (12 ) 5 261 464 Other commercial loans 1,380 (434 ) 5 222 1,173 Other agricultural loans 551 - - (105 ) 446 State and political subdivision loans 285 - - 38 323 Unallocated 653 - - (767 ) (114 ) Total $ 17,556 $ (446 ) $ 10 $ 450 $ 17,570 For the six months ended June 30, 2022 Balance at December 31, 2021 Charge-offs Recoveries Provision Balance at June 30, 2022 Real estate loans: Residential $ 1,147 $ - $ - $ (132 ) $ 1,015 Commercial 8,099 - - 1,117 9,216 Agricultural 4,729 - - (245 ) 4,484 Construction 434 - - 129 563 Consumer 262 (17 ) 10 209 464 Other commercial loans 1,023 (434 ) 7 577 1,173 Other agricultural loans 558 - - (112 ) 446 State and political subdivision loans 281 - - 42 323 Unallocated 771 - - (885 ) (114 ) Total $ 17,304 $ (451 ) $ 17 $ 700 $ 17,570 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 June 30, 2023 and December 31, 2022, respectively. The balances are presented by class of loan receivable (in thousands): June 30, 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 $ 472 $ 1,701 $ - $ 2,173 $ 562 $ - $ 562 Home Equity - 53 - 53 29 - 29 Commercial 353 1,510 129 1,992 2,778 - 2,778 Agricultural 182 2,810 - 2,992 3,222 - 3,222 Construction 2,357 - - 2,357 - - - Consumer 1,072 - 10 1,082 - 7 7 Other commercial loans 789 1,475 - 2,264 62 - 62 Other agricultural loans - 299 - 299 285 - 285 State and political subdivision - - - - - - - $ 5,225 $ 7,848 $ 139 $ 13,212 $ 6,938 $ 7 $ 6,945 As of June 30, 2023, there were $7.8 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 June 30, 2023 and December 31, 2022 (in thousands): June 30, 2023 Real Estate Other None Total Real estate loans: Mortgages $ 2,173 $ - $ - $ 2,173 Home Equity 53 - - 53 Commercial 1,863 - - 1,863 Agricultural 2,992 - - 2,992 Construction 2,357 - - 2,357 Consumer - - 1,072 1,072 Other commercial loans - 2,264 - 2,264 Other agricultural loans - 299 - 299 State and political subdivision - - - - $ 9,438 $ 2,563 $ 1,072 $ 13,073 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 June 30, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 54,881 $ 329,894 $ 217,856 $ 126,372 $ 83,562 $ 203,314 $ 32,598 $ 1,187 $ 1,049,664 Special Mention - 8,847 - 1,378 7,627 9,447 125 - 27,424 Substandard - 251 6 195 254 1,980 731 8 3,425 Doubtful - - - - - - - - - Total $ 54,881 $ 338,992 $ 217,862 $ 127,945 $ 91,443 $ 214,741 $ 33,454 $ 1,195 $ 1,080,513 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 10,468 $ 54,241 $ 30,666 $ 33,222 $ 27,167 $ 126,373 $ 11,466 $ 1,344 $ 294,947 Special Mention - 3,028 1,261 - - 6,819 85 - 11,193 Substandard - - - - 103 5,737 75 247 6,162 Doubtful - - - - - - - - - Total $ 10,468 $ 57,269 $ 31,927 $ 33,222 $ 27,270 $ 138,929 $ 11,626 $ 1,591 $ 312,302 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction - Risk Rating Pass $ 20,388 $ 81,202 $ 45,691 $ 501 $ - $ - $ - $ - $ 147,782 Special Mention 1,406 980 4,402 - - - - - 6,788 Substandard - - 2,357 - - - - - 2,357 Doubtful - - - - - - - - - Total $ 21,794 $ 82,182 $ 52,450 $ 501 $ - $ - $ - $ - $ 156,927 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans - Risk Rating Pass $ 3,115 $ 12,671 $ 9,536 $ 5,793 $ 5,970 $ 5,041 $ 70,515 $ 109 $ 112,750 Special Mention - 87 1,585 216 338 24 2,678 39 4,967 Substandard - - - 763 198 1,298 286 - 2,545 Doubtful - - - - - - - 26 26 Total $ 3,115 $ 12,758 $ 11,121 $ 6,772 $ 6,506 $ 6,363 $ 73,479 $ 174 $ 120,288 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other agricultural loans - Risk Rating Pass $ 2,998 $ 1,766 $ 7,530 $ 1,249 $ 1,281 $ 487 $ 13,417 $ - $ 28,728 Special Mention - 522 268 48 7 55 543 - 1,443 Substandard - - - - 8 377 25 34 444 Doubtful - - - - - - - - - Total $ 2,998 $ 2,288 $ 7,798 $ 1,297 $ 1,296 $ 919 $ 13,985 $ - $ 30,615 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans - Risk Rating Pass $ 94 $ 18,733 $ 12,124 $ 4,438 $ 5 $ 26,077 $ - $ - $ 61,471 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ 94 $ 18,733 $ 12,124 $ 4,438 $ 5 $ 26,077 $ - $ - $ 61,471 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total - Risk Rating Pass $ 91,944 $ 498,507 $ 323,403 $ 171,575 $ 117,985 $ 361,292 $ 127,996 $ 2,640 $ 1,695,342 Special Mention 1,406 13,464 7,516 1,642 7,972 16,345 3,431 39 51,815 Substandard - 251 2,363 958 563 9,392 1,117 289 14,933 Doubtful - - - - - - - 26 26 Total $ 93,350 $ 512,222 $ 333,282 $ 174,175 $ 126,520 $ 387,029 $ 132,544 $ 2,994 $ 1,762,116 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 (in thousands). 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 June 30, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 12,084 $ 88,543 $ 49,595 $ 30,895 $ 19,334 $ 106,346 $ - $ - $ 306,797 Nonperforming - - 788 115 - 1,270 - - 2,173 Total $ 12,084 $ 88,543 $ 50,383 $ 31,010 $ 19,334 $ 107,616 $ - $ - $ 308,970 Current period gross charge-offs $ - $ - $ - $ - $ - $ 1 $ - $ - $ 1 Home equity - Payment Performance Performing $ 2,130 $ 3,217 $ 2,046 $ 2,439 $ 2,685 $ 8,914 $ 27,127 $ 444 $ 49,002 Nonperforming - - - - - 53 - - 53 Total $ 2,130 $ 3,217 $ 2,046 $ 2,439 $ 2,685 $ 8,967 $ 27,127 $ 444 $ 49,055 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer - Payment Performance Performing $ 3,708 $ 1,267 $ 650 $ 551 $ 597 $ 3,332 $ 31,505 $ 9 $ 41,619 Nonperforming - 20 - - - 1,062 - - 1,082 Total $ 3,708 $ 1,287 $ 650 $ 551 $ 597 $ 4,394 $ 31,505 $ 9 $ 42,701 Current period gross charge-offs $ - $ - $ - $ - $ 1 $ - $ 9 $ - $ 10 Total - Payment Performance Performing $ 17,922 $ 93,027 $ 52,291 $ 33,885 $ 22,616 $ 118,592 $ 58,632 $ 453 $ 397,418 Nonperforming - 20 788 115 - 2,385 - - 3,308 Total $ 17,922 $ 93,047 $ 53,079 $ 34,000 $ 22,616 $ 120,977 $ 58,632 $ 453 $ 400,726 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 (in thousands). 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 June 30, 2023 and December 31, 2022 (in thousands): June 30 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 $ - $ 1,225 $ 1,708 $ 2,933 $ 306,037 $ 308,970 $ - Home Equity 110 7 30 147 48,908 49,055 - Commercial 2,072 231 1,216 3,519 1,076,994 1,080,513 129 Agricultural 23 - 1,367 1,390 310,912 312,302 - Construction 477 - - 477 156,450 156,927 - Consumer 389 8 1,082 1,479 41,222 42,701 10 Other commercial loans 154 829 1,475 2,458 117,830 120,288 - Other agricultural loans 234 - - 234 30,381 30,615 - State and political - - - - 61,471 61,471 - Total $ 3,459 $ 2,300 $ 6,878 $ 12,637 $ 2,150,205 $ 2,162,842 $ 139 Loans considered non-accrual $ 37 $ 894 $ 6,739 $ 7,670 $ 5,403 $ 13,073 Loans still accruing 3,422 1,406 139 4,967 2,144,802 2,149,769 Total $ 3,459 $ 2,300 $ 6,878 $ 12,637 $ 2,150,205 $ 2,162,842 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 Company 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 Company 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 and six months ended June 30, 2023 (dollars in thousands): Three months ended June 30, 2023 Number of loans Amortized Cost Basis % of Total Class of Financing Receivable Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 3 $ 243 0.02 % Agricultural 4 765 0.24 % Total 7 $ 1,008 Six months ended June 30, 2023 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 0.04 % Commercial 7 1,992 0.18 % Agricultural 4 765 0.24 % Consumer 1 3 0.01 % Total 13 $ 2,891 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 1 $ 91 0.01 % Total 1 $ 91 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 and six months ended June 30, 2023: Three months ended June 30, 2023 Term Extension Loan Type Number of loans Financial Effect Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 3 Extended the weighted average loan maturity 5 months Agricultural 4 Extended the weighted average loan maturity 2 months Total 7 Six months ended June 30, 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 7 Extended the weighted average loan maturity 22 months Agricultural 4 Extended the weighted average loan maturity 2 months Consumer 1 Extended the loan maturity 24 months Total 13 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 and six months ended June 30, 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 June 30, 2023 (in thousands): June 30, 2023 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 1,992 - - 1,992 Agricultural 765 - - 765 Consumer 3 - - 3 Total $ 2,891 $ - $ - $ 2,891 Non-Accruing Modified Loans to Borrowers experiencing Financial Difficulty Real estate loans: Commercial $ 91 $ - $ - $ 91 Total $ 91 $ - $ - $ 91 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 June 30, 2023 and December 31, 2022, included within other assets are $426,000 and $543,000, respectively, of foreclosed assets. As of June 30, 2023, included within the foreclosed assets are $226,000 of consumer residential mortgages that were foreclosed on or received via a deed in lieu transaction prior to the period end. As of June 30, 2023, the Company had initiated formal foreclosure proceedings on $241,000 of residential mortgages loans, the collateral properties which have not yet been transferred into foreclosed assets.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 30, 2023
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	Note 7 – Goodwill and Other Intangible Assets The following table provides the gross carrying value and accumulated amortization of intangible assets as of June 30, 2023 and December 31, 2022 (in thousands): June 30, 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 $ 2,575 $ (1,510 ) $ 1,065 $ 2,336 $ (1,362 ) $ 974 Core deposit intangibles 4,713 (1,707 ) 3,006 1,943 (1,645 ) 298 Total amortized intangible assets $ 7,288 $ (3,217 ) $ 4,071 $ 4,279 $ (3,007 ) $ 1,272 Unamortized intangible assets: Goodwill $ 84,758 $ 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 June 30, 2023. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended June 30 2023 $ 75 $ 31 $ 106 Six June 30 2023 148 62 210 Three months ended June 30 2022 78 40 118 Six June 30 2022 160 80 240 Estimate for year ending December 31, Remaining 2023 155 310 465 2024 271 564 835 2025 220 478 698 2026 170 395 565 2027 113 339 452 Thereafter 136 920 1,056 Total $ 1,065 $ 3,006 $ 4,071

Employee Benefit Plans

Employee Benefit Plans	6 Months Ended
	Jun. 30, 2023
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Note 8 – 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 Audited 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 and six months ended June 30, 2023 and 2022, respectively (in thousands): Three Months Ended June 30, Six June 30 2023 2022 2023 2022 Affected line item on the Consolidated Statement of Income Service cost $ 77 $ 100 $ 155 $ 178 Salary and Employee Benefits Interest cost 110 79 220 138 Other Expenses Expected return on plan assets (197 ) (264 ) (394 ) (467 ) Other Expenses Net amortization and deferral 7 12 14 48 Other Expenses Net periodic benefit cost $ (3 ) $ (73 ) $ (5 ) $ (103 ) 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 June 30, 2023, 113,816 shares remain available to be issued under the Plan. The Plan assists the Company in attracting, retaining and motivating employees to make substantial contributions to the success of the Company and to increase the emphasis on the use of equity as a key component of compensation. The following table details the vesting, awarding and forfeiting of restricted stock during the three and six months ended June 30, 2023: Three months Six Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,372 $ 63.71 6,622 $ 63.63 Granted 2,242 83.38 2,242 83.38 Forfeited - - (161 ) (63.13 ) Vested (2,360 ) (61.47 ) (2,449 ) (61.38 ) Outstanding, end of period 6,254 $ 71.61 6,254 $ 71.61 Compensation expense related to restricted stock is recognized, based on the market price of the stock at the grant date, over the vesting period. Compensation expense related to restricted stock was $ ,000 and $ ,000 for the six months ended June 30, 2023 and 2022, respectively. For the three months ended June 30, 2023 and 2022 compensation expense totaled ,000 and respectively. At 30, 2023, the total compensation cost related to nonvested awards that had not yet been recognized was $ , which is expected to be recognized over the next .

Accumulated Comprehensive Loss

Accumulated Comprehensive Loss	6 Months Ended
	Jun. 30, 2023
Accumulated Comprehensive Loss [Abstract]
Accumulated Comprehensive Loss	Note 9 – Accumulated Comprehensive Loss The following tables present the changes in accumulated other comprehensive income by component, net of tax, for the three and six months ended June 30, 2023 and 2022 (in thousands): Three months ended June 30, 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 March 31, 2023 $ (30,422 ) $ (1,050 ) $ 4,710 $ (26,762 ) Other comprehensive income (loss) before reclassifications (net of tax) (4,736 ) - 888 (3,848 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 5 (414 ) (370 ) Net current period other comprehensive income (loss) (4,697 ) 5 474 (4,218 ) Balance as of June 30 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) Six months ended June 30, 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 before reclassifications (net of tax) 2,356 - 529 2,885 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 11 (774 ) (724 ) Net current period other comprehensive income (loss) 2,395 11 (245 ) 2,161 Balance as of June 30 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) Three months ended June 30, 2022 Unrealized gain (loss) on available for sale securities (a ) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of March 31, 2022 $ (16,276 ) $ (1,940 ) $ 3,451 $ (14,765 ) Other comprehensive income (loss) before reclassifications (net of tax) (12,652 ) - 831 (11,821 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 10 17 27 Net current period other comprehensive income (loss) (12,652 ) 10 848 (11,794 ) Balance as of June 30 2022 $ (28,928 ) $ (1,930 ) $ 4,299 $ (26,559 ) Six months ended June 30, 2022 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2021 $ 304 $ (1,968 ) $ 1,509 $ (155 ) Other comprehensive income (loss) before reclassifications (net of tax) (29,232 ) - 2,741 (26,491 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 38 49 87 Net current period other comprehensive income (loss) (29,232 ) 38 2,790 (26,404 ) Balance as of June 30 2022 $ (28,928 ) $ (1,930 ) $ 4,299 $ (26,559 ) (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 loss for the three and six months ended June 30, 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 June 30, 2023 2022 Unrealized gains and losses on available for sale securities $ (51 ) $ - Available for sale securities gains, net 12 - Provision for income taxes $ (39 ) $ - Net of tax Defined benefit pension items $ (7 ) $ (12 ) Other expenses 2 2 Provision for income taxes $ (5 ) $ (10 ) Net of tax Unrealized gain (loss) on interest rate swap $ 524 $ (21 ) Interest expense (110 ) 4 Provision for income taxes $ 414 $ (17 ) Net of tax Total reclassifications $ 370 $ (27 ) Six Months Ended June 30, 2023 2022 Unrealized gains and losses on available for sale securities $ (51 ) $ - Available for sale securities gains, net 12 - Provision for income taxes $ (39 ) $ - Net of tax Defined benefit pension items $ (14 ) $ (48 ) Other expenses 3 10 Provision for income taxes $ (11 ) $ (38 ) Net of tax Unrealized gain (loss) on interest rate swap $ 980 $ (62 ) Interest expense (206 ) 13 Provision for income taxes $ 774 $ (49 ) Net of tax Total reclassifications $ 724 $ (87 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2023
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 10 – 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 June 30, 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. June 30 2023 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,849 $ - $ - $ 1,849 Available for sale securities: U.S. Agency securities - 66,867 - 66,867 U.S. Treasury securities 149,791 - - 149,791 Obligations of state and political subdivisions - 100,443 - 100,443 Corporate obligations - 12,207 - 12,207 Mortgage-backed securities in government sponsored entities - 105,007 - 105,007 Loans held for sale - 14,940 - 14,940 Derivative instruments - 15,866 529 16,395 Liabilities Derivative instruments - (9,303 ) - (9,303 ) 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 Derivative instruments - 16,599 - 16,599 Liabilities Derivative instruments - (9,726 ) - (9,726 ) The following tables represent the change in the assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended June 30, 2023 (in thousands): IRLC- Asset Balance acquired as part of the HVBC acquisition $ 657 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (128 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: June 30, 2023 $ 529 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of June 30, 2023 $ (128 ) Change in unrealized loss for the period included other comprehensive loss for assets held as of June 16, 2023 - At June 30, 2023, the Company had classified $529,000 of net derivative assets and liabilities related to IRLC as Level 3. The fair value of IRLCs is based on prices obtained for loans with similar characteristics from third parties, adjusted by the pull-through rate, which represents the Company’s best estimate of the probability that a committed loan will fund. The weighted average pull-through rates applied ranged from 78.26% to 95.76% at June 30, 2023. Significant unobservable inputs for assets measured at fair value on a recurring basis at June 30, 2023 (in thousands) : Quantitative Information about Level 3 Fair Value Measurements at June 30, 2023 Fair Value Valuation Significant Range Weighted Average Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 529 Discounted cash flows Pull-through rates 78.26%-95.76 % 84.53 % 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) June 30 2023 Level I Level II Level III Total Individually analyzed loans held for investment $ - $ - $ 4,026 $ 4,026 Other real estate owned - - 49 49 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 June 30, 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). Quantitative Information about Level III Fair Value Measurements June 30 2023 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Individually analyzed loans held for investment $ 4,026 Appraised Collateral Values Discount for time since appraisal 0-100 % 32.60 % Selling costs 8%-10 % 8.92 % Holding period 0 - 12 months 10.41 months Other real estate owned 49 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): June 30, 2023 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 4,814 $ 4,814 $ - $ - $ 4,814 Net loans 2,141,190 2,080,817 - - 2,080,817 Financial liabilities: Deposits 2,266,100 2,254,845 1,935,269 - 319,576 Borrowed funds 318,200 308,507 - - 308,507 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.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 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 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)	6 Months Ended
	Jun. 30, 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 June 30, 2023 and for the periods ended June 30, 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 six month period ended June 30, 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 Company 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 Company 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 Company 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 Company 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 Company 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 Company’s consolidated 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 their loans to 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 $6.3 million at June 30, 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 Company 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)	6 Months Ended
	Jun. 30, 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, earnings on bank owned life insurances, gains and losses from derivative instruments and changes in the fair of loans held for sale • 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)	6 Months Ended
	Jun. 30, 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 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)	6 Months Ended
	Jun. 30, 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

Acquisition of HV Bancorp, In_2

Acquisition of HV Bancorp, Inc. (Tables)	6 Months Ended
	Jun. 30, 2023
Acquisition of HV Bancorp, Inc. [Abstract]
Net Assets Acquired and Consideration Transferred	The following table summarizes the purchase of HVB as of June 16, 2023: (In Thousands, Except Per Share Data) Purchase Price Consideration in Common Stock Citizens Financial Services, Inc. shares issued 693,858 Value assigned to Citizens Financial Services, Inc. common share $ 86.67 Purchase price assigned to HVBC common shares exchanged for Citizens Financial Services, Inc. $ 60,137 Purchase Price Consideration - Cash for Common Stock Purchase price assigned to HVBC’s common shares exchanged for cash 13,112 Purchase Price Related to Cash Payout of Stock Options 3,416 Total Purchase Price 76,665 Net Assets Acquired: HVBC shareholders’ equity $ 40,630 Adjustments to reflect assets acquired at fair value: Investments 31 Loans Interest rate (24,097 ) General credit (1,834 ) Credit - PCD Loans (2,042 ) Core deposit intangible 2,770 Owned premises 67 Other assets (193 ) Deferred tax assets 3,737 Adjustments to reflect liabilities acquired at fair value: Time deposits 586 Borrowings 3,017 Other liabilities 611 23,283 Goodwill resulting from merger $ 53,382 The following condensed statement reflects the amounts recognized as of the acquisition date for each major class of asset acquired and liability assumed (In Thousands, Except Per Share Data) Total purchase price 76,665 Fair value of assets acquired Cash and due from banks 18,017 Investment securities 79,248 Loans held for sale 10,750 Loans 475,338 Premises and equipment 2,310 Intangible assets 2,972 Bank owned life insurance 10,387 Interest receivable 2,226 Deferred taxes 8,392 Other assets 18,213 Total assets acquired 627,853 Fair value of liabilities assumed Deposits 533,364 Borrowings 58,647 Accrued interest payable 885 Other liabilities 11,674 Total liabilities assumed 604,570 Total fair value of identifiable net assets 23,283 Goodwill resulting from merger 53,382
Fair Value of Acquired PCD Loans	The following table provides details related to the fair value of acquired PCD loans (in s): Unpaid principal balance PCD Allowance for Credit Loss at Acquisition (Discount) Premium on Acquired Loans Fair Value of PCD Loans at Acquisition Real estate loans: Mortgages $ 2,398 $ (108 ) $ - $ 2,290 Home Equity 34 - (4 ) 30 Commercial 4,774 (39 ) (507 ) 4,228 Construction 4,278 (37 ) (293 ) 3,948 Consumer 1,343 (677 ) (271 ) 395 Other commercial loans 5,214 (828 ) (48 ) 4,338 $ 18,041 $ (1,689 ) $ (1,123 ) $ 15,229
Fair Value of Acquired Non-PCD Loans	The following table provides details related to the fair value and Day provision related to the acquired non-PCD loans (in s): Unpaid principal balance (Discount)Premium on Acquired Loans Fair Value of Non-PCD Loans at Acquisition Day Provision for Credit Losses- Non-PCD Loans Real estate loans: Mortgages $ 155,799 $ (17,506 ) $ 138,293 $ 1,015 Home Equity 2,165 (55 ) 2,110 15 Commercial 203,638 (9,226 ) 194,412 1,968 Construction 76,703 (1,420 ) 75,283 747 Consumer 2,794 (222 ) 2,572 159 Other commercial loans 47,753 (314 ) 47,439 687 $ 488,852 $ (28,743 ) $ 460,109 $ 4,591
Pro Forma Information	Actual from Acquisition Date Through June 30, Unaudited Pro Forma for Three Months Ended Six Months Ended June 30, June 30, (In Thousand s, 2023 2022 2023 2022 Net interest income $ 917 $ 18,901 $ 23,572 $ 38,004 $ 44,960 Non-interest income 34 2,280 4,488 4,454 10,241 Net (loss) income 590 (3,461 ) 8,587 4,124 13,557 Pro forma (loss) earnings per share: Basic $ (0.72 ) $ 1.84 0.87 $ 2.91 Diluted $ (0.72 ) $ 1.84 $ 0.87 $ 2.91

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 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 Six June 30, June 30 Revenue stream 2023 2022 2023 2022 Service charges on deposit accounts Overdraft fees $ 371 312 $ 730 $ 619 Statement fees 54 51 106 107 Interchange revenue 764 819 1,461 1,542 ATM income 34 66 72 155 Other service charges 70 76 135 149 Total Service Charges 1,293 1,324 2,504 2,572 Trust 181 184 411 433 Brokerage and insurance 442 501 956 982 Other 118 123 233 262 Total $ 2,034 $ 2,132 $ 4,104 $ 4,249

Earnings per Share (Tables)

Earnings per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings per Share [Abstract]
Computation of Earnings per Share	The following table sets forth the computation of earnings per share. Three months ended June 30, Six June 30 2023 2022 2023 2022 Net (loss) income applicable to common stock $ (4,144,000 ) $ 6,901,000 $ 2,723,000 $ 13,641,000 Basic earnings per share computation Weighted average common shares outstanding 4,113,377 4,012,611 4,059,416 4,008,830 Earnings (loss) per share – basic $ (1.01 ) $ 1.72 $ 0.67 $ 3.40 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 4,113,377 4,012,611 4,059,416 4,008,830 Add: Dilutive effects of restricted stock - 15 - 104 Weighted average common shares outstanding for dilutive earnings per share 4,113,377 4,012,626 4,059,416 4,008,934 Earnings (loss) per share – diluted $ (1.01 ) $ 1.72 $ 0.67 $ 3.40

Investments (Tables)

Investments (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 were as follows (in thousands): June 30, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Fair Value Available-for-sale securities: U.S. agency securities $ 74,064 $ - $ (7,197 ) $ 66,867 U.S. treasury securities 162,365 - (12,574 ) 149,791 Obligations of state and political subdivisions 109,365 7 (8,929 ) 100,443 Corporate obligations 13,363 260 (1,416 ) 12,207 Mortgage-backed securities in government sponsored entities 119,612 10 (14,615 ) 105,007 Total available-for-sale securities $ 478,769 $ 277 $ (44,731 ) $ 434,315 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 June 30, 2023 and December 31, 2022 (in thousands). As of June 30, 2023, the Company owned 348 securities whose fair value was less than their cost basis. June 30 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 $ 4,631 $ (120 ) $ 62,236 $ (7,077 ) $ 66,867 $ (7,197 ) U.S. treasury securities - - 149,791 (12,574 ) 149,791 (12,574 ) Obligations of state and political subdivisions 6,423 (108 ) 89,377 (8,821 ) 95,800 (8,929 ) Corporate obligations 800 (200 ) 8,097 (1,216 ) 8,897 (1,416 ) Mortgage-backed securities in government sponsored entities 18,718 (377 ) 83,665 (14,238 ) 102,383 (14,615 ) Total securities $ 30,572 $ (805 ) $ 393,166 $ (43,926 ) $ 423,738 $ (44,731 ) 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 )
Gross Gains and Losses on Available-for-sale Securities	The gross gains and losses were as follows (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2023 2022 2023 2022 Gross gains on available for sale securities $ 38 $ - $ 38 $ - Gross losses on available for sale securities (89 ) - (89 ) - Net losses $ (51 ) $ - $ (51 ) $ -
Unrealized Gains (Losses) Related to Equity Securities	The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and six month periods ended June 30, 2023 and 2022, and the portion of unrealized gains for the period that relates to equity investments held at June 30, 2023 and 2022 (in thousands): Three Months Ended June 30, Six June 30 Equity securities 2023 2022 2023 2022 Net losses recognized in equity securities during the period $ (74 ) $ (134 ) $ (292 ) $ (179 ) Less: Net gains realized on the sale of equity securities during the period - - 5 - Net unrealized losses $ (74 ) $ (134 ) $ (297 ) $ (179 )
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 June 30, 2023, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 36,851 $ 36,117 Due after one year through five years 180,628 165,964 Due after five years through ten years 100,654 90,278 Due after ten years 160,636 141,956 Total $ 478,769 $ 434,315

Loans (Tables)

Loans (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 (in thousands): June 30 2023 December 31, 2022 Real estate loans: Residential $ 358,025 $ 210,213 Commercial 1,080,513 876,569 Agricultural 312,302 313,614 Construction 156,927 80,691 Consumer 42,701 86,650 Other commercial loans 120,288 63,222 Other agricultural loans 30,615 34,832 State and political subdivision loans 61,471 59,208 Total 2,162,842 1,724,999 Allowance for credit losses - loans 21,652 18,552 Net loans $ 2,141,190 $ 1,706,447
Components of the Allowance for Credit Losses	The following table presents the components of the allowance for credit losses as of June 30, 2023 (in thousands): June 30, 2023 Allowance for Credit Losses - Loans $ 21,652 Allowance for Credit Losses - Off-Balance Sheet credit Exposure 1,391 Total allowance for credit losses $ 23,043 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 and six months ended June 30, 2023 (in thousands): Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at March 31, 2023 $ 15,250 $ 1,229 $ 16,479 Allowance for credit loss on PCD acquired loans 1,689 - 1,689 Loans charge-off (4 ) - (4 ) Recoveries of loans previously charged-off 26 - 26 Net loans charged-off 22 - 22 Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 100 162 262 Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 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 ) Allowance for credit loss on PCD acquired loans 1,689 - 1,689 Loans charge-off (11 ) - (11 ) Recoveries of loans previously charged-off 31 - 31 Net loans charged-off 20 - 20 Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 100 162 262 Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 The following table presents the activity in the allowance for credit losses for the three and six months ended June 30, 2022 (in thousands): Allowance for Credit Losses - Loans Reserve for unfunded commitments Total Balance at March 31, 2022 $ 17,556 $ 165 $ 17,721 Loans charge-off (446 ) - (446 ) Recoveries of loans previously charged-off 10 - 10 Net loans charged-off (436 ) - (436 ) Provision for credit losses 450 - 450 Balance at June 30, 2022 $ 17,570 $ 165 $ 17,735 Balance at December 31, 2021 $ 17,304 $ 165 $ 17,469 Loans charge-off (451 ) - (451 ) Recoveries of loans previously charged-off 17 - 17 Net loans charged-off (434 ) - (434 ) Provision for credit losses 700 - 700 Balance at June 30, 2022 $ 17,570 $ 165 $ 17,735
Activity of Allowance for Credit Losses - Loans by Portfolio Segment	The following table presents the activity in the allowance for loan losses, by portfolio segment, for the three and six months ended June 30, 2022 (in thousands). For the three months ended June 30, 2022 Balance at March 31, 2022 Charge-offs Recoveries Provision Balance at June 30, 2022 Real estate loans: Residential $ 1,070 $ - $ - $ (55 ) $ 1,015 Commercial 8,394 - - 822 9,216 Agricultural 4,516 - - (32 ) 4,484 Construction 497 - - 66 563 Consumer 210 (12 ) 5 261 464 Other commercial loans 1,380 (434 ) 5 222 1,173 Other agricultural loans 551 - - (105 ) 446 State and political subdivision loans 285 - - 38 323 Unallocated 653 - - (767 ) (114 ) Total $ 17,556 $ (446 ) $ 10 $ 450 $ 17,570 For the six months ended June 30, 2022 Balance at December 31, 2021 Charge-offs Recoveries Provision Balance at June 30, 2022 Real estate loans: Residential $ 1,147 $ - $ - $ (132 ) $ 1,015 Commercial 8,099 - - 1,117 9,216 Agricultural 4,729 - - (245 ) 4,484 Construction 434 - - 129 563 Consumer 262 (17 ) 10 209 464 Other commercial loans 1,023 (434 ) 7 577 1,173 Other agricultural loans 558 - - (112 ) 446 State and political subdivision loans 281 - - 42 323 Unallocated 771 - - (885 ) (114 ) Total $ 17,304 $ (451 ) $ 17 $ 700 $ 17,570
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 June 30, 2023 (in thousands): Allowance for Credit Losses - Loans Loans June 30, 2023 Collectively evaluated for impairment Individually evaluated for impairment Total Allowance for Credit Losses - Loans Collectively evaluated for impairment Individually evaluated for impairment Total Loans Real estate loans: Residential $ 2,552 $ 123 $ 2,675 $ 356,592 $ 1,433 $ 358,025 Commercial 9,110 164 9,274 1,075,534 4,979 1,080,513 Agricultural 3,493 86 3,579 308,010 4,292 312,302 Construction 1,410 257 1,667 154,570 2,357 156,927 Consumer 446 813 1,259 41,625 1,076 42,701 Other commercial loans 1,713 764 2,477 118,024 2,264 120,288 Other agricultural loans 268 - 268 30,320 295 30,615 State and political subdivision loans 52 - 52 61,471 - 61,471 Unallocated 401 - 401 - - - Total $ 19,445 $ 2,207 $ 21,652 $ 2,146,146 $ 16,696 $ 2,162,842 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 June 30, 2023 and December 31, 2022, respectively. The balances are presented by class of loan receivable (in thousands): June 30, 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 $ 472 $ 1,701 $ - $ 2,173 $ 562 $ - $ 562 Home Equity - 53 - 53 29 - 29 Commercial 353 1,510 129 1,992 2,778 - 2,778 Agricultural 182 2,810 - 2,992 3,222 - 3,222 Construction 2,357 - - 2,357 - - - Consumer 1,072 - 10 1,082 - 7 7 Other commercial loans 789 1,475 - 2,264 62 - 62 Other agricultural loans - 299 - 299 285 - 285 State and political subdivision - - - - - - - $ 5,225 $ 7,848 $ 139 $ 13,212 $ 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 June 30, 2023 and December 31, 2022 (in thousands): June 30, 2023 Real Estate Other None Total Real estate loans: Mortgages $ 2,173 $ - $ - $ 2,173 Home Equity 53 - - 53 Commercial 1,863 - - 1,863 Agricultural 2,992 - - 2,992 Construction 2,357 - - 2,357 Consumer - - 1,072 1,072 Other commercial loans - 2,264 - 2,264 Other agricultural loans - 299 - 299 State and political subdivision - - - - $ 9,438 $ 2,563 $ 1,072 $ 13,073 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 June 30, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 54,881 $ 329,894 $ 217,856 $ 126,372 $ 83,562 $ 203,314 $ 32,598 $ 1,187 $ 1,049,664 Special Mention - 8,847 - 1,378 7,627 9,447 125 - 27,424 Substandard - 251 6 195 254 1,980 731 8 3,425 Doubtful - - - - - - - - - Total $ 54,881 $ 338,992 $ 217,862 $ 127,945 $ 91,443 $ 214,741 $ 33,454 $ 1,195 $ 1,080,513 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 10,468 $ 54,241 $ 30,666 $ 33,222 $ 27,167 $ 126,373 $ 11,466 $ 1,344 $ 294,947 Special Mention - 3,028 1,261 - - 6,819 85 - 11,193 Substandard - - - - 103 5,737 75 247 6,162 Doubtful - - - - - - - - - Total $ 10,468 $ 57,269 $ 31,927 $ 33,222 $ 27,270 $ 138,929 $ 11,626 $ 1,591 $ 312,302 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction - Risk Rating Pass $ 20,388 $ 81,202 $ 45,691 $ 501 $ - $ - $ - $ - $ 147,782 Special Mention 1,406 980 4,402 - - - - - 6,788 Substandard - - 2,357 - - - - - 2,357 Doubtful - - - - - - - - - Total $ 21,794 $ 82,182 $ 52,450 $ 501 $ - $ - $ - $ - $ 156,927 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans - Risk Rating Pass $ 3,115 $ 12,671 $ 9,536 $ 5,793 $ 5,970 $ 5,041 $ 70,515 $ 109 $ 112,750 Special Mention - 87 1,585 216 338 24 2,678 39 4,967 Substandard - - - 763 198 1,298 286 - 2,545 Doubtful - - - - - - - 26 26 Total $ 3,115 $ 12,758 $ 11,121 $ 6,772 $ 6,506 $ 6,363 $ 73,479 $ 174 $ 120,288 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other agricultural loans - Risk Rating Pass $ 2,998 $ 1,766 $ 7,530 $ 1,249 $ 1,281 $ 487 $ 13,417 $ - $ 28,728 Special Mention - 522 268 48 7 55 543 - 1,443 Substandard - - - - 8 377 25 34 444 Doubtful - - - - - - - - - Total $ 2,998 $ 2,288 $ 7,798 $ 1,297 $ 1,296 $ 919 $ 13,985 $ - $ 30,615 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans - Risk Rating Pass $ 94 $ 18,733 $ 12,124 $ 4,438 $ 5 $ 26,077 $ - $ - $ 61,471 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ 94 $ 18,733 $ 12,124 $ 4,438 $ 5 $ 26,077 $ - $ - $ 61,471 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total - Risk Rating Pass $ 91,944 $ 498,507 $ 323,403 $ 171,575 $ 117,985 $ 361,292 $ 127,996 $ 2,640 $ 1,695,342 Special Mention 1,406 13,464 7,516 1,642 7,972 16,345 3,431 39 51,815 Substandard - 251 2,363 958 563 9,392 1,117 289 14,933 Doubtful - - - - - - - 26 26 Total $ 93,350 $ 512,222 $ 333,282 $ 174,175 $ 126,520 $ 387,029 $ 132,544 $ 2,994 $ 1,762,116 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 (in thousands). 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 June 30, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted June 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 12,084 $ 88,543 $ 49,595 $ 30,895 $ 19,334 $ 106,346 $ - $ - $ 306,797 Nonperforming - - 788 115 - 1,270 - - 2,173 Total $ 12,084 $ 88,543 $ 50,383 $ 31,010 $ 19,334 $ 107,616 $ - $ - $ 308,970 Current period gross charge-offs $ - $ - $ - $ - $ - $ 1 $ - $ - $ 1 Home equity - Payment Performance Performing $ 2,130 $ 3,217 $ 2,046 $ 2,439 $ 2,685 $ 8,914 $ 27,127 $ 444 $ 49,002 Nonperforming - - - - - 53 - - 53 Total $ 2,130 $ 3,217 $ 2,046 $ 2,439 $ 2,685 $ 8,967 $ 27,127 $ 444 $ 49,055 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer - Payment Performance Performing $ 3,708 $ 1,267 $ 650 $ 551 $ 597 $ 3,332 $ 31,505 $ 9 $ 41,619 Nonperforming - 20 - - - 1,062 - - 1,082 Total $ 3,708 $ 1,287 $ 650 $ 551 $ 597 $ 4,394 $ 31,505 $ 9 $ 42,701 Current period gross charge-offs $ - $ - $ - $ - $ 1 $ - $ 9 $ - $ 10 Total - Payment Performance Performing $ 17,922 $ 93,027 $ 52,291 $ 33,885 $ 22,616 $ 118,592 $ 58,632 $ 453 $ 397,418 Nonperforming - 20 788 115 - 2,385 - - 3,308 Total $ 17,922 $ 93,047 $ 53,079 $ 34,000 $ 22,616 $ 120,977 $ 58,632 $ 453 $ 400,726 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 (in thousands). 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 June 30, 2023 and December 31, 2022 (in thousands): June 30 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 $ - $ 1,225 $ 1,708 $ 2,933 $ 306,037 $ 308,970 $ - Home Equity 110 7 30 147 48,908 49,055 - Commercial 2,072 231 1,216 3,519 1,076,994 1,080,513 129 Agricultural 23 - 1,367 1,390 310,912 312,302 - Construction 477 - - 477 156,450 156,927 - Consumer 389 8 1,082 1,479 41,222 42,701 10 Other commercial loans 154 829 1,475 2,458 117,830 120,288 - Other agricultural loans 234 - - 234 30,381 30,615 - State and political - - - - 61,471 61,471 - Total $ 3,459 $ 2,300 $ 6,878 $ 12,637 $ 2,150,205 $ 2,162,842 $ 139 Loans considered non-accrual $ 37 $ 894 $ 6,739 $ 7,670 $ 5,403 $ 13,073 Loans still accruing 3,422 1,406 139 4,967 2,144,802 2,149,769 Total $ 3,459 $ 2,300 $ 6,878 $ 12,637 $ 2,150,205 $ 2,162,842 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 and six months ended June 30, 2023 (dollars in thousands): Three months ended June 30, 2023 Number of loans Amortized Cost Basis % of Total Class of Financing Receivable Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 3 $ 243 0.02 % Agricultural 4 765 0.24 % Total 7 $ 1,008 Six months ended June 30, 2023 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 0.04 % Commercial 7 1,992 0.18 % Agricultural 4 765 0.24 % Consumer 1 3 0.01 % Total 13 $ 2,891 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 1 $ 91 0.01 % Total 1 $ 91 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 and six months ended June 30, 2023: Three months ended June 30, 2023 Term Extension Loan Type Number of loans Financial Effect Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 3 Extended the weighted average loan maturity 5 months Agricultural 4 Extended the weighted average loan maturity 2 months Total 7 Six months ended June 30, 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 7 Extended the weighted average loan maturity 22 months Agricultural 4 Extended the weighted average loan maturity 2 months Consumer 1 Extended the loan maturity 24 months Total 13 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 and six months ended June 30, 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 June 30, 2023 (in thousands): June 30, 2023 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 1,992 - - 1,992 Agricultural 765 - - 765 Consumer 3 - - 3 Total $ 2,891 $ - $ - $ 2,891 Non-Accruing Modified Loans to Borrowers experiencing Financial Difficulty Real estate loans: Commercial $ 91 $ - $ - $ 91 Total $ 91 $ - $ - $ 91

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2023 and December 31, 2022 (in thousands): June 30, 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 $ 2,575 $ (1,510 ) $ 1,065 $ 2,336 $ (1,362 ) $ 974 Core deposit intangibles 4,713 (1,707 ) 3,006 1,943 (1,645 ) 298 Total amortized intangible assets $ 7,288 $ (3,217 ) $ 4,071 $ 4,279 $ (3,007 ) $ 1,272 Unamortized intangible assets: Goodwill $ 84,758 $ 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 June 30, 2023. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended June 30 2023 $ 75 $ 31 $ 106 Six June 30 2023 148 62 210 Three months ended June 30 2022 78 40 118 Six June 30 2022 160 80 240 Estimate for year ending December 31, Remaining 2023 155 310 465 2024 271 564 835 2025 220 478 698 2026 170 395 565 2027 113 339 452 Thereafter 136 920 1,056 Total $ 1,065 $ 3,006 $ 4,071

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2023 and 2022, respectively (in thousands): Three Months Ended June 30, Six June 30 2023 2022 2023 2022 Affected line item on the Consolidated Statement of Income Service cost $ 77 $ 100 $ 155 $ 178 Salary and Employee Benefits Interest cost 110 79 220 138 Other Expenses Expected return on plan assets (197 ) (264 ) (394 ) (467 ) Other Expenses Net amortization and deferral 7 12 14 48 Other Expenses Net periodic benefit cost $ (3 ) $ (73 ) $ (5 ) $ (103 )
Restricted Stock Activity	The following table details the vesting, awarding and forfeiting of restricted stock during the three and six months ended June 30, 2023: Three months Six Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,372 $ 63.71 6,622 $ 63.63 Granted 2,242 83.38 2,242 83.38 Forfeited - - (161 ) (63.13 ) Vested (2,360 ) (61.47 ) (2,449 ) (61.38 ) Outstanding, end of period 6,254 $ 71.61 6,254 $ 71.61

Accumulated Comprehensive Loss

Accumulated Comprehensive Loss (Tables)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2023 and 2022 (in thousands): Three months ended June 30, 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 March 31, 2023 $ (30,422 ) $ (1,050 ) $ 4,710 $ (26,762 ) Other comprehensive income (loss) before reclassifications (net of tax) (4,736 ) - 888 (3,848 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 5 (414 ) (370 ) Net current period other comprehensive income (loss) (4,697 ) 5 474 (4,218 ) Balance as of June 30 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) Six months ended June 30, 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 before reclassifications (net of tax) 2,356 - 529 2,885 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 11 (774 ) (724 ) Net current period other comprehensive income (loss) 2,395 11 (245 ) 2,161 Balance as of June 30 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) Three months ended June 30, 2022 Unrealized gain (loss) on available for sale securities (a ) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of March 31, 2022 $ (16,276 ) $ (1,940 ) $ 3,451 $ (14,765 ) Other comprehensive income (loss) before reclassifications (net of tax) (12,652 ) - 831 (11,821 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 10 17 27 Net current period other comprehensive income (loss) (12,652 ) 10 848 (11,794 ) Balance as of June 30 2022 $ (28,928 ) $ (1,930 ) $ 4,299 $ (26,559 ) Six months ended June 30, 2022 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2021 $ 304 $ (1,968 ) $ 1,509 $ (155 ) Other comprehensive income (loss) before reclassifications (net of tax) (29,232 ) - 2,741 (26,491 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 38 49 87 Net current period other comprehensive income (loss) (29,232 ) 38 2,790 (26,404 ) Balance as of June 30 2022 $ (28,928 ) $ (1,930 ) $ 4,299 $ (26,559 ) (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet.
Significant Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Loss	The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive loss for the three and six months ended June 30, 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 June 30, 2023 2022 Unrealized gains and losses on available for sale securities $ (51 ) $ - Available for sale securities gains, net 12 - Provision for income taxes $ (39 ) $ - Net of tax Defined benefit pension items $ (7 ) $ (12 ) Other expenses 2 2 Provision for income taxes $ (5 ) $ (10 ) Net of tax Unrealized gain (loss) on interest rate swap $ 524 $ (21 ) Interest expense (110 ) 4 Provision for income taxes $ 414 $ (17 ) Net of tax Total reclassifications $ 370 $ (27 ) Six Months Ended June 30, 2023 2022 Unrealized gains and losses on available for sale securities $ (51 ) $ - Available for sale securities gains, net 12 - Provision for income taxes $ (39 ) $ - Net of tax Defined benefit pension items $ (14 ) $ (48 ) Other expenses 3 10 Provision for income taxes $ (11 ) $ (38 ) Net of tax Unrealized gain (loss) on interest rate swap $ 980 $ (62 ) Interest expense (206 ) 13 Provision for income taxes $ 774 $ (49 ) Net of tax Total reclassifications $ 724 $ (87 ) (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)	6 Months Ended
	Jun. 30, 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 June 30, 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. June 30 2023 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,849 $ - $ - $ 1,849 Available for sale securities: U.S. Agency securities - 66,867 - 66,867 U.S. Treasury securities 149,791 - - 149,791 Obligations of state and political subdivisions - 100,443 - 100,443 Corporate obligations - 12,207 - 12,207 Mortgage-backed securities in government sponsored entities - 105,007 - 105,007 Loans held for sale - 14,940 - 14,940 Derivative instruments - 15,866 529 16,395 Liabilities Derivative instruments - (9,303 ) - (9,303 ) 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 Derivative instruments - 16,599 - 16,599 Liabilities Derivative instruments - (9,726 ) - (9,726 )
Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)	The following tables represent the change in the assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended June 30, 2023 (in thousands): IRLC- Asset Balance acquired as part of the HVBC acquisition $ 657 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (128 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: June 30, 2023 $ 529 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of June 30, 2023 $ (128 ) Change in unrealized loss for the period included other comprehensive loss for assets held as of June 16, 2023 -
Assets Measured at Fair Value on Non-recurring Basis	Assets measured at fair value on a nonrecurring basis in thousands) June 30 2023 Level I Level II Level III Total Individually analyzed loans held for investment $ - $ - $ 4,026 $ 4,026 Other real estate owned - - 49 49 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	Significant unobservable inputs for assets measured at fair value on a recurring basis at June 30, 2023 (in thousands) : Quantitative Information about Level 3 Fair Value Measurements at June 30, 2023 Fair Value Valuation Significant Range Weighted Average Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 529 Discounted cash flows Pull-through rates 78.26%-95.76 % 84.53 %
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): June 30, 2023 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 4,814 $ 4,814 $ - $ - $ 4,814 Net loans 2,141,190 2,080,817 - - 2,080,817 Financial liabilities: Deposits 2,266,100 2,254,845 1,935,269 - 319,576 Borrowed funds 318,200 308,507 - - 308,507 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	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Allowance for Credit Loss [Abstract]
Retained earnings	$ 162,499		$ 164,922
Related to unfunded commitments	1,391	$ 1,229	165	$ 165	$ 165	$ 165
Related to loans	$ (21,652)	$ (15,250)	(18,552)	$ (17,570)	$ (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	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 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	$ 21,652	$ 15,250	$ 18,552	$ 17,570	$ 17,556	$ 17,304
Allowance for Credit Losses - Off-Balance Sheet credit Exposure	1,391	1,229	165	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	2,675	1,195	1,056	1,015	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	9,274	6,747	10,120	9,216	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	3,579	3,409	4,589	4,484	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	1,667	851	801	563	497	434
Consumer [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	1,259	1,220	135	464	210	262
Other Commercial Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	2,477	712	1,040	1,173	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	268	250	489	446	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	52	42	322	323	285	281
Unallocated [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	$ 401	$ 824	0	$ (114)	$ 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	Jun. 30, 2023 USD ($)
Accrued Interest Receivable on Loans and Leases [Abstract]
Accrued interest receivable on loans held for investment	$ 6.3

Acquisition of HV Bancorp, In_3

Acquisition of HV Bancorp, Inc., Summary (Details) $ / shares in Units, $ in Thousands		3 Months Ended	6 Months Ended
	Jun. 16, 2023 USD ($) $ / shares shares	Dec. 31, 2022 Branch Office $ / shares	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)
Acquisition of HV Bancorp, Inc [Abstract]
Cash			$ (4,905)	$ 0
HV Bancorp, Inc. [Member]
Acquisition of HV Bancorp, Inc [Abstract]
Acquired outstanding equity interest percentage		100%
Right to receive cash for each share of common stock (in dollars per share) | $ / shares		$ 30.5
Number of service branches | Branch		5
Number of mortgage production offices | Office		4
Number of business banking offices | Office		1
Total purchase of consideration amount	$ 76,665
Number of common shares issued for acquisition (in shares) | shares	693,858
Cash	$ 16,500
Share price (in dollars per share) | $ / shares	$ 86.67

Acquisition of HV Bancorp, In_4

Acquisition of HV Bancorp, Inc., Summary of Purchase of HVB Acquisition (Details) - USD ($) $ / shares in Units, $ in Thousands		Jun. 16, 2023	Jun. 30, 2023	Dec. 31, 2022
Fair Value of Liabilities Assumed [Abstract]
Goodwill	[1]		$ 84,758	$ 31,376
HV Bancorp, Inc. [Member]
Purchase Price Consideration in Common Stock [Abstract]
Citizens Financial Services, Inc. shares issued (in shares)		693,858
Value assigned to Citizens Financial Services, Inc. common share (in dollars per share)		$ 86.67
Purchase price assigned to HVBC common shares exchanged for Citizens Financial Services, Inc.		$ 60,137
Purchase Price Consideration - Cash for Common Stock [Abstract]
Purchase price assigned to HVBC's common shares exchanged for cash		13,112
Purchase Price Related to Cash Payout of Stock Options		3,416
Total Purchase Price		76,665
Net Assets Acquired [Abstract]
HVBC shareholders equity		40,630
Adjustments to Reflect Assets Acquired at Fair Value [Abstract]
Investment		31
Loans [Abstract]
Interest rate		(24,097)
General credit		(1,834)
Credit - PCD Loans		(2,042)
Core deposit intangible		2,770
Owned premises		67
Other assets		(193)
Deferred tax asset		3,737
Fair Value of Liabilities Assumed [Abstract]
Time deposits		586
Borrowings		3,017
Other liabilities		611
Total fair value of identifiable net assets		23,283
Goodwill		$ 53,382	$ 53,382
[1]Excludes fully amortized intangible assets

Acquisition of HV Bancorp, In_5

Acquisition of HV Bancorp, Inc., Asset Acquired and Liability Assumed (Details) - USD ($) $ in Thousands		Jun. 16, 2023	Jun. 30, 2023	Dec. 31, 2022
Fair Value of Liabilities Assumed [Abstract]
Goodwill	[1]		$ 84,758	$ 31,376
HV Bancorp, Inc. [Member]
Consideration Transferred [Abstract]
Total Purchase Price		$ 76,665
Fair Value of Assets Acquired [Abstract]
Cash and due from banks		18,017	18,017
Investment securities		79,248	79,248
Loans held for sale		10,750
Loans		475,338	475,338
Premises and equipment		2,310	2,310
Intangible assets		2,972	2,972
Bank owned life insurance		10,387	10,387
Interest receivable		2,226	2,226
Deferred taxes		8,392	8,392
Other assets		18,213	18,213
Total Non-cash assets acquired		627,853	663,218
Fair Value of Liabilities Assumed [Abstract]
Deposits		533,364
Borrowings		58,647	58,647
Accrued interest payable		885	885
Other liabilities		11,674	11,674
Total liabilities assumed		604,570	604,571
Total fair value of identifiable net assets		23,283
Goodwill		$ 53,382	$ 53,382
Maximum provisional period		12 months
[1]Excludes fully amortized intangible assets

Acquisition of HV Bancorp, In_6

Acquisition of HV Bancorp, Inc., Fair Value of Acquired PCD and Non-PCD Loans (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Jun. 16, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Accounting for Acquired Loans [Abstract]
Day 1 Provision for Credit Losses- Non-PCD Loans		$ 4,591	$ 0	$ 4,591	$ 0
Merger and acquisition		$ 8,402	$ 0	$ 8,646	$ 0
HV Bancorp, Inc. [Member]
Accounting for Acquired Loans [Abstract]
Loans acquired	$ 506,900
HV Bancorp, Inc. [Member] | PCD Acquired Loans [Member]
Accounting for Acquired Loans [Abstract]
Loans acquired	$ 18,000
Loans acquired percentage	3.60%
Unpaid principal balance	$ 18,041
PCD Allowance for Credit Loss at Acquisition	(1,689)
(Discount) Premium on Acquired Loans	(1,123)
Fair Value of Loans at Acquisition	15,229
HV Bancorp, Inc. [Member] | Acquisition Day 1 Non-PCD [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	488,852
(Discount) Premium on Acquired Loans	(28,743)
Fair Value of Loans at Acquisition	460,109
Day 1 Provision for Credit Losses- Non-PCD Loans	4,591
HV Bancorp, Inc. [Member] | Real Estate Loans [Member] | Mortgages [Member] | PCD Acquired Loans [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	2,398
PCD Allowance for Credit Loss at Acquisition	(108)
(Discount) Premium on Acquired Loans	0
Fair Value of Loans at Acquisition	2,290
HV Bancorp, Inc. [Member] | Real Estate Loans [Member] | Mortgages [Member] | Acquisition Day 1 Non-PCD [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	155,799
(Discount) Premium on Acquired Loans	(17,506)
Fair Value of Loans at Acquisition	138,293
Day 1 Provision for Credit Losses- Non-PCD Loans	1,015
HV Bancorp, Inc. [Member] | Real Estate Loans [Member] | Home Equity [Member] | PCD Acquired Loans [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	34
PCD Allowance for Credit Loss at Acquisition	0
(Discount) Premium on Acquired Loans	(4)
Fair Value of Loans at Acquisition	30
HV Bancorp, Inc. [Member] | Real Estate Loans [Member] | Home Equity [Member] | Acquisition Day 1 Non-PCD [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	2,165
(Discount) Premium on Acquired Loans	(55)
Fair Value of Loans at Acquisition	2,110
Day 1 Provision for Credit Losses- Non-PCD Loans	15
HV Bancorp, Inc. [Member] | Real Estate Loans [Member] | Commercial [Member] | PCD Acquired Loans [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	4,774
PCD Allowance for Credit Loss at Acquisition	(39)
(Discount) Premium on Acquired Loans	(507)
Fair Value of Loans at Acquisition	4,228
HV Bancorp, Inc. [Member] | Real Estate Loans [Member] | Commercial [Member] | Acquisition Day 1 Non-PCD [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	203,638
(Discount) Premium on Acquired Loans	(9,226)
Fair Value of Loans at Acquisition	194,412
Day 1 Provision for Credit Losses- Non-PCD Loans	1,968
HV Bancorp, Inc. [Member] | Real Estate Loans [Member] | Construction [Member] | PCD Acquired Loans [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	4,278
PCD Allowance for Credit Loss at Acquisition	(37)
(Discount) Premium on Acquired Loans	(293)
Fair Value of Loans at Acquisition	3,948
HV Bancorp, Inc. [Member] | Real Estate Loans [Member] | Construction [Member] | Acquisition Day 1 Non-PCD [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	76,703
(Discount) Premium on Acquired Loans	(1,420)
Fair Value of Loans at Acquisition	75,283
Day 1 Provision for Credit Losses- Non-PCD Loans	747
HV Bancorp, Inc. [Member] | Consumer [Member] | PCD Acquired Loans [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	1,343
PCD Allowance for Credit Loss at Acquisition	(677)
(Discount) Premium on Acquired Loans	(271)
Fair Value of Loans at Acquisition	395
HV Bancorp, Inc. [Member] | Consumer [Member] | Acquisition Day 1 Non-PCD [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	2,794
(Discount) Premium on Acquired Loans	(222)
Fair Value of Loans at Acquisition	2,572
Day 1 Provision for Credit Losses- Non-PCD Loans	159
HV Bancorp, Inc. [Member] | Other Commercial Loans [Member] | PCD Acquired Loans [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	5,214
PCD Allowance for Credit Loss at Acquisition	(828)
(Discount) Premium on Acquired Loans	(48)
Fair Value of Loans at Acquisition	4,338
HV Bancorp, Inc. [Member] | Other Commercial Loans [Member] | Acquisition Day 1 Non-PCD [Member]
Accounting for Acquired Loans [Abstract]
Unpaid principal balance	47,753
(Discount) Premium on Acquired Loans	(314)
Fair Value of Loans at Acquisition	47,439
Day 1 Provision for Credit Losses- Non-PCD Loans	$ 687

Acquisition of HV Bancorp, In_7

Acquisition of HV Bancorp, Inc., Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Pro Forma Information [Abstract]
Net interest income		$ 17,921	$ 17,729	$ 36,001	$ 33,991
Non-interest income		2,280	2,304	4,454	4,735
Net (loss) income		(4,144)	6,901	2,723	13,641
HV Bancorp, Inc. [Member]
Pro Forma Information [Abstract]
Net interest income	$ 917
Non-interest income	34
Net (loss) income	$ 590
Net interest income		18,901	23,572	38,004	44,960
Non-interest income		2,280	4,488	4,454	10,241
Net (loss) income		$ (3,461)	$ 8,587	$ 4,124	$ 13,557
Business Acquisition, Pro Forma (Loss) Earnings per Share [Abstract]
Basic (in dollars per share)		$ (0.72)	$ 1.84	$ 0.87	$ 2.91
Diluted (in dollars per share)		$ (0.72)	$ 1.84	$ 0.87	$ 2.91

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenue from Customers [Abstract]
Service charges	$ 1,293	$ 1,324	$ 2,504	$ 2,572
Trust	181	184	411	433
Brokerage and insurance	442	501	956	982
Other	118	123	233	262
Revenue from customers	2,034	2,132	4,104	4,249
Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	1,293	1,324	2,504	2,572
Overdraft Fees [Member]
Revenue from Customers [Abstract]
Service charges	371	312	730	619
Statement Fees [Member]
Revenue from Customers [Abstract]
Service charges	54	51	106	107
Interchange Revenue [Member]
Revenue from Customers [Abstract]
Service charges	764	819	1,461	1,542
ATM Income [Member]
Revenue from Customers [Abstract]
Service charges	34	66	72	155
Other Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	$ 70	$ 76	$ 135	$ 149

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings per Share [Abstract]
Net income applicable to common stock	$ (4,144)	$ 6,901	$ 2,723	$ 13,641
Basic earnings per share computation [Abstract]
Weighted average common shares outstanding (in shares)	4,113,377	4,012,611	4,059,416	4,008,830
Earnings (loss) per share - basic (in dollars per share)	$ (1.01)	$ 1.72	$ 0.67	$ 3.4
Diluted earnings per share computation [Abstract]
Weighted average common shares outstanding for basic earnings per share (in shares)	4,113,377	4,012,611	4,059,416	4,008,830
Add: Dilutive effects of restricted stock (in shares)	0	15	0	104
Weighted average common shares outstanding for dilutive earnings per share (in shares)	4,113,377	4,012,626	4,059,416	4,008,934
Earnings (loss) per share - diluted (in dollars per share)	$ (1.01)	$ 1.72	$ 0.67	$ 3.4
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive restricted stock excluded from net income per share calculations (in shares)	6,078	3,121	6,078	6,264
Restricted Stock [Member] | Minimum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 44.93	$ 57.36	$ 44.93	$ 51.14
Restricted Stock [Member] | Maximum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 83.38	$ 67.85	$ 83.38	$ 67.85

Investments, Amortized Cost, Gr

Investments, Amortized Cost, Gross Unrealized Gains and Losses and Fair Value of Investment (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt Securities [Abstract]
Amortized cost	$ 478,769	$ 486,993
Gross unrealized gains	277	50
Gross unrealized losses	(44,731)	(47,537)
Fair value	434,315	439,506
U.S. Agency Securities [Member]
Debt Securities [Abstract]
Amortized cost	74,064	78,556
Gross unrealized gains	0	0
Gross unrealized losses	(7,197)	(7,879)
Fair value	66,867	70,677
U.S. Treasury Securities [Member]
Debt Securities [Abstract]
Amortized cost	162,365	162,236
Gross unrealized gains	0	0
Gross unrealized losses	(12,574)	(13,666)
Fair value	149,791	148,570
Obligations of State and Political Subdivisions [Member]
Debt Securities [Abstract]
Amortized cost	109,365	120,562
Gross unrealized gains	7	35
Gross unrealized losses	(8,929)	(10,297)
Fair value	100,443	110,300
Corporate Obligations [Member]
Debt Securities [Abstract]
Amortized cost	13,363	10,335
Gross unrealized gains	260	0
Gross unrealized losses	(1,416)	(952)
Fair value	12,207	9,383
Mortgage-backed Securities in Government Sponsored Entities [Member]
Debt Securities [Abstract]
Amortized cost	119,612	115,304
Gross unrealized gains	10	15
Gross unrealized losses	(14,615)	(14,743)
Fair value	$ 105,007	$ 100,576

Investments, Gross Unrealized L

Investments, Gross Unrealized Losses and Fair Value and Net Unrealized Gains (Losses) (Details) $ in Thousands	Jun. 30, 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	348
Less than twelve months, Fair value	$ 30,572	$ 181,562
Less than twelve months, Gross unrealized losses	(805)	(11,648)
Twelve months or greater, Fair value	393,166	246,164
Twelve months or greater, Gross unrealized losses	(43,926)	(35,889)
Total, Fair value	423,738	427,726
Total, Gross Unrealized Losses	(44,731)	(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	4,631	39,729
Less than twelve months, Gross unrealized losses	(120)	(1,892)
Twelve months or greater, Fair value	62,236	30,948
Twelve months or greater, Gross unrealized losses	(7,077)	(5,987)
Total, Fair value	66,867	70,677
Total, Gross Unrealized Losses	(7,197)	(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	0	32,673
Less than twelve months, Gross unrealized losses	0	(1,337)
Twelve months or greater, Fair value	149,791	115,897
Twelve months or greater, Gross unrealized losses	(12,574)	(12,329)
Total, Fair value	149,791	148,570
Total, Gross Unrealized Losses	(12,574)	(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	6,423	66,725
Less than twelve months, Gross unrealized losses	(108)	(4,887)
Twelve months or greater, Fair value	89,377	35,782
Twelve months or greater, Gross unrealized losses	(8,821)	(5,410)
Total, Fair value	95,800	102,507
Total, Gross Unrealized Losses	(8,929)	(10,297)
Corporate Obligations [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	800	2,165
Less than twelve months, Gross unrealized losses	(200)	(165)
Twelve months or greater, Fair value	8,097	6,218
Twelve months or greater, Gross unrealized losses	(1,216)	(787)
Total, Fair value	8,897	8,383
Total, Gross Unrealized Losses	(1,416)	(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	18,718	40,270
Less than twelve months, Gross unrealized losses	(377)	(3,367)
Twelve months or greater, Fair value	83,665	57,319
Twelve months or greater, Gross unrealized losses	(14,238)	(11,376)
Total, Fair value	102,383	97,589
Total, Gross Unrealized Losses	$ (14,615)	$ (14,743)

Investments, Gross Gains and Lo

Investments, Gross Gains and Losses, Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Investments [Abstract]
Accrued interest receivable on available-for-sale debt securities	$ 2,303		$ 2,303
Contractual payment of past due			90 days
Proceeds from sale of securities available-for-sale	86,504	$ 0	$ 86,504	$ 0
Gross gains and losses available-for-sale securities [Abstract]
Gross gains on available for sale securities	38	0	38	0
Gross losses on available for sale securities	(89)	0	(89)	0
Net losses	(51)	0	(51)	0
Equity securities [Abstract]
Net losses recognized in equity securities during the period	(74)	(134)	(292)	(179)
Less: Net gains realized on the sale of equity securities during the period	0	0	5	0
Net unrealized losses	(74)	$ (134)	(297)	$ (179)
Asset Pledged as Collateral [Member] | Public Funds, Other Deposit and Borrowings [Member]
Investment Securities Pledged [Abstract]
Investment securities pledged as collateral	$ 349,900		$ 349,900		$ 311,800

Investments, Debt Securities, A

Investments, Debt Securities, Amortized Cost and Fair Value by Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Due in one year or less	$ 36,851
Due after one year through five years	180,628
Due after five years through ten years	100,654
Due after ten years	160,636
Amortized cost	478,769	$ 486,993
Available-for-Sale Debt Securities, Fair Value [Abstract]
Due in one year or less	36,117
Due after one year through five years	165,964
Due after five years through ten years	90,278
Due after ten years	141,956
Fair value	$ 434,315	$ 439,506

Loans, Primary Segments Portfol

Loans, Primary Segments Portfolio and Accretable Yield for PCI Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	$ 2,162,842		$ 1,724,999
Allowance for Credit Losses	21,652	$ 15,250	18,552	$ 17,570	$ 17,556	$ 17,304
Net loans	2,141,190		1,706,447
Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	308,970
Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	1,080,513
Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	156,927
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	358,025		210,213
Allowance for Credit Losses	2,675	1,195	1,056	1,015	1,070	1,147
Real Estate Loans [Member] | Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	1,080,513		876,569
Allowance for Credit Losses	9,274	6,747	10,120	9,216	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	312,302		313,614
Allowance for Credit Losses	3,579	3,409	4,589	4,484	4,516	4,729
Real Estate Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	156,927		80,691
Allowance for Credit Losses	1,667	851	801	563	497	434
Net loans			80,691
Consumer [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	42,701		86,650
Allowance for Credit Losses	1,259	1,220	135	464	210	262
Other Commercial Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	120,288		63,222
Allowance for Credit Losses	2,477	712	1,040	1,173	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	120,288
Other Agricultural Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	30,615		34,832
Allowance for Credit Losses	268	250	489	446	551	558
Net loans			34,832
State and Political Subdivision Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	61,471		59,208
Allowance for Credit Losses	$ 52	$ 42	322	$ 323	$ 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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses	$ 21,652	$ 17,570	$ 21,652	$ 17,570
Allowance for Credit Losses - Off-Balance Sheet credit Exposure	1,391	165	1,391	165
Total allowance for credit losses	23,043	17,735	23,043	17,735
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	15,250	17,556	18,552	17,304
Loans charge-off	(4)	(446)	(11)	(451)
Recoveries of loans previously charged-off	26	10	31	17
Net loans charged-off	22	(436)	20	(434)
Provision for credit losses	100	450	100	700
Balance at end of period	21,652	17,570	21,652	17,570
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, credit loss, liability	1,229	165	165	165
Off-Balance-Sheet, credit loss, liability, provision for credit losses	162		162
Off-Balance-Sheet, credit loss, liability	1,391	165	1,391	165
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period	16,479	17,721	18,717	17,469
Loans charge-off	(4)	(446)	(11)	(451)
Recoveries of loans previously charged-off	26	10	31	17
Net loans charged-off	22	(436)	20	(434)
Provision for credit losses	262	450	262	700
Balance at end of period	23,043	$ 17,735	23,043	$ 17,735
PCD Acquired Loans [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	1,689		1,689
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, credit loss, liability	0		0
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period	1,689		1,689
Acquisition Day 1 Non-PCD [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Provision for credit losses	4,591		4,591
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Provision for credit losses	$ 4,591		4,591
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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 15,250	$ 17,556	$ 18,552	$ 17,304
Allowance for credit loss on PCD acquired loans	1,689		1,689
Charge-offs	(4)	(446)	(11)	(451)
Recoveries	26	10	31	17
Provision	4,691	450	4,691	700
Balance at end of period	21,652	17,570	21,652	17,570
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	1,195	1,070	1,056	1,147
Allowance for credit loss on PCD acquired loans	108		108
Charge-offs	(1)	0	(1)	0
Recoveries	0	0	0	0
Provision	1,373	(55)	1,433	(132)
Balance at end of period	2,675	1,015	2,675	1,015
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	6,747	8,394	10,120	8,099
Allowance for credit loss on PCD acquired loans	39		39
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	2,488	822	2,185	1,117
Balance at end of period	9,274	9,216	9,274	9,216
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	3,409	4,516	4,589	4,729
Allowance for credit loss on PCD acquired loans	37		37
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	133	(32)	98	(245)
Balance at end of period	3,579	4,484	3,579	4,484
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	851	497	801	434
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	816	66	969	129
Balance at end of period	1,667	563	1,667	563
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	1,220	210	135	262
Allowance for credit loss on PCD acquired loans	677		677
Charge-offs	(3)	(12)	(10)	(17)
Recoveries	23	5	27	10
Provision	(658)	261	(610)	209
Balance at end of period	1,259	464	1,259	464
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	712	1,380	1,040	1,023
Allowance for credit loss on PCD acquired loans	828		828
Charge-offs	0	(434)	0	(434)
Recoveries	3	5	4	7
Provision	934	222	933	577
Balance at end of period	2,477	1,173	2,477	1,173
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	250	551	489	558
Allowance for credit loss on PCD acquired loans	0		0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	18	(105)	(2)	(112)
Balance at end of period	268	446	268	446
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	42	285	322	281
Allowance for credit loss on PCD acquired loans	0		0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	10	38	10	42
Balance at end of period	52	323	52	323
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	824	653	0	771
Allowance for credit loss on PCD acquired loans	0		0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(423)	(767)	(325)	(885)
Balance at end of period	$ 401	$ (114)	401	$ (114)
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	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	$ 19,445		$ 102
Individually evaluated for impairment	2,207		18,450
Total Allowance for Credit Losses - Loans	21,652	$ 15,250	18,552	$ 17,570	$ 17,556	$ 17,304
Collectively evaluated for impairment	2,146,146		1,709,724
Individually evaluated for impairment	16,696		11,969
Loans acquired with deteriorated credit quality			3,306
Total Loans	2,162,842		1,724,999
Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	308,970
Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	1,080,513
Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	156,927
Real Estate Loans [Member] | Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	2,552		4
Individually evaluated for impairment	123		1,052
Total Allowance for Credit Losses - Loans	2,675	1,195	1,056	1,015	1,070	1,147
Collectively evaluated for impairment	356,592		209,869
Individually evaluated for impairment	1,433		335
Loans acquired with deteriorated credit quality			9
Total Loans	358,025		210,213
Real Estate Loans [Member] | Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	9,110		57
Individually evaluated for impairment	164		10,063
Total Allowance for Credit Losses - Loans	9,274	6,747	10,120	9,216	8,394	8,099
Collectively evaluated for impairment	1,075,534		869,038
Individually evaluated for impairment	4,979		5,675
Loans acquired with deteriorated credit quality			1,856
Total Loans	1,080,513		876,569
Real Estate Loans [Member] | Agricultural [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	3,493		24
Individually evaluated for impairment	86		4,565
Total Allowance for Credit Losses - Loans	3,579	3,409	4,589	4,484	4,516	4,729
Collectively evaluated for impairment	308,010		306,793
Individually evaluated for impairment	4,292		5,380
Loans acquired with deteriorated credit quality			1,441
Total Loans	312,302		313,614
Real Estate Loans [Member] | Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,410		0
Individually evaluated for impairment	257		801
Total Allowance for Credit Losses - Loans	1,667	851	801	563	497	434
Collectively evaluated for impairment	154,570		80,691
Individually evaluated for impairment	2,357		0
Loans acquired with deteriorated credit quality			0
Total Loans	156,927		80,691
Consumer [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	446		4
Individually evaluated for impairment	813		131
Total Allowance for Credit Losses - Loans	1,259	1,220	135	464	210	262
Collectively evaluated for impairment	41,625		86,646
Individually evaluated for impairment	1,076		4
Loans acquired with deteriorated credit quality			0
Total Loans	42,701		86,650
Other Commercial Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,713		13
Individually evaluated for impairment	764		1,027
Total Allowance for Credit Losses - Loans	2,477	712	1,040	1,173	1,380	1,023
Collectively evaluated for impairment	118,024		63,120
Individually evaluated for impairment	2,264		102
Loans acquired with deteriorated credit quality			0
Total Loans	120,288		63,222
Other Commercial Loans [Member] | Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	120,288
Other Agricultural Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	268		0
Individually evaluated for impairment	0		489
Total Allowance for Credit Losses - Loans	268	250	489	446	551	558
Collectively evaluated for impairment	30,320		34,359
Individually evaluated for impairment	295		473
Loans acquired with deteriorated credit quality			0
Total Loans	30,615		34,832
State and Political Subdivision Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	52		0
Individually evaluated for impairment	0		322
Total Allowance for Credit Losses - Loans	52	42	322	323	285	281
Collectively evaluated for impairment	61,471		59,208
Individually evaluated for impairment	0		0
Loans acquired with deteriorated credit quality			0
Total Loans	61,471		59,208
Unallocated [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	401
Individually evaluated for impairment	0
Total Allowance for Credit Losses - Loans	401	$ 824	$ 0	$ (114)	$ 653	$ 771
Collectively evaluated for impairment	0
Individually evaluated for impairment	0
Total Loans	$ 0

Loans, Credit Quality Indicator

Loans, Credit Quality Indicator, Summary (Details) - Minimum [Member] $ in Thousands	6 Months Ended
	Jun. 30, 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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans	$ 2,162,842		$ 2,162,842		$ 1,724,999
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	4	$ 446	11	$ 451
Commercial Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	54,881		54,881
2022	338,992		338,992
2021	217,862		217,862
2020	127,945		127,945
2019	91,443		91,443
Prior	214,741		214,741
Revolving Loans Amortized Cost Basis	33,454		33,454
Revolving Loans Converted to Term	1,195		1,195
Total loans	1,080,513		1,080,513
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	54,881		54,881
2022	329,894		329,894
2021	217,856		217,856
2020	126,372		126,372
2019	83,562		83,562
Prior	203,314		203,314
Revolving Loans Amortized Cost Basis	32,598		32,598
Revolving Loans Converted to Term	1,187		1,187
Total loans	1,049,664		1,049,664
Commercial Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	8,847		8,847
2021	0		0
2020	1,378		1,378
2019	7,627		7,627
Prior	9,447		9,447
Revolving Loans Amortized Cost Basis	125		125
Revolving Loans Converted to Term	0		0
Total loans	27,424		27,424
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	251		251
2021	6		6
2020	195		195
2019	254		254
Prior	1,980		1,980
Revolving Loans Amortized Cost Basis	731		731
Revolving Loans Converted to Term	8		8
Total loans	3,425		3,425
Commercial Real Estate [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	0		0
Agricultural Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	10,468		10,468
2022	57,269		57,269
2021	31,927		31,927
2020	33,222		33,222
2019	27,270		27,270
Prior	138,929		138,929
Revolving Loans Amortized Cost Basis	11,626		11,626
Revolving Loans Converted to Term	1,591		1,591
Total loans	312,302		312,302
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	10,468		10,468
2022	54,241		54,241
2021	30,666		30,666
2020	33,222		33,222
2019	27,167		27,167
Prior	126,373		126,373
Revolving Loans Amortized Cost Basis	11,466		11,466
Revolving Loans Converted to Term	1,344		1,344
Total loans	294,947		294,947
Agricultural Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	3,028		3,028
2021	1,261		1,261
2020	0		0
2019	0		0
Prior	6,819		6,819
Revolving Loans Amortized Cost Basis	85		85
Revolving Loans Converted to Term	0		0
Total loans	11,193		11,193
Agricultural Real Estate [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	103		103
Prior	5,737		5,737
Revolving Loans Amortized Cost Basis	75		75
Revolving Loans Converted to Term	247		247
Total loans	6,162		6,162
Agricultural Real Estate [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	0		0
Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	21,794		21,794
2022	82,182		82,182
2021	52,450		52,450
2020	501		501
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	156,927		156,927
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	20,388		20,388
2022	81,202		81,202
2021	45,691		45,691
2020	501		501
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	147,782		147,782
Construction [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	1,406		1,406
2022	980		980
2021	4,402		4,402
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	6,788		6,788
Construction [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	2,357		2,357
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	2,357		2,357
Construction [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	0		0
Other Commercial Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans	120,288		120,288		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	434	0	434
Other Commercial Loans [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	3,115		3,115
2022	12,758		12,758
2021	11,121		11,121
2020	6,772		6,772
2019	6,506		6,506
Prior	6,363		6,363
Revolving Loans Amortized Cost Basis	73,479		73,479
Revolving Loans Converted to Term	174		174
Total loans	120,288		120,288
Other Commercial Loans [Member] | Construction [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	3,115		3,115
2022	12,671		12,671
2021	9,536		9,536
2020	5,793		5,793
2019	5,970		5,970
Prior	5,041		5,041
Revolving Loans Amortized Cost Basis	70,515		70,515
Revolving Loans Converted to Term	109		109
Total loans	112,750		112,750
Other Commercial Loans [Member] | Construction [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	87		87
2021	1,585		1,585
2020	216		216
2019	338		338
Prior	24		24
Revolving Loans Amortized Cost Basis	2,678		2,678
Revolving Loans Converted to Term	39		39
Total loans	4,967		4,967
Other Commercial Loans [Member] | Construction [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	763		763
2019	198		198
Prior	1,298		1,298
Revolving Loans Amortized Cost Basis	286		286
Revolving Loans Converted to Term	0		0
Total loans	2,545		2,545
Other Commercial Loans [Member] | Construction [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	26		26
Total loans	26		26
Other Agricultural Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2,998		2,998
2022	2,288		2,288
2021	7,798		7,798
2020	1,297		1,297
2019	1,296		1,296
Prior	919		919
Revolving Loans Amortized Cost Basis	13,985		13,985
Revolving Loans Converted to Term	0		0
Total loans	30,615		30,615		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	0	0
Other Agricultural Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2,998		2,998
2022	1,766		1,766
2021	7,530		7,530
2020	1,249		1,249
2019	1,281		1,281
Prior	487		487
Revolving Loans Amortized Cost Basis	13,417		13,417
Revolving Loans Converted to Term	0		0
Total loans	28,728		28,728
Other Agricultural Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	522		522
2021	268		268
2020	48		48
2019	7		7
Prior	55		55
Revolving Loans Amortized Cost Basis	543		543
Revolving Loans Converted to Term	0		0
Total loans	1,443		1,443
Other Agricultural Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	8		8
Prior	377		377
Revolving Loans Amortized Cost Basis	25		25
Revolving Loans Converted to Term	34		34
Total loans	444		444
Other Agricultural Loans [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	0		0
State and Political Subdivision Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	94		94
2022	18,733		18,733
2021	12,124		12,124
2020	4,438		4,438
2019	5		5
Prior	26,077		26,077
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	61,471		61,471		$ 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	0	$ 0
State and Political Subdivision Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	94		94
2022	18,733		18,733
2021	12,124		12,124
2020	4,438		4,438
2019	5		5
Prior	26,077		26,077
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	61,471		61,471
State and Political Subdivision Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	0		0
State and Political Subdivision Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	0		0
State and Political Subdivision Loans [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	0		0
Total Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	93,350		93,350
2022	512,222		512,222
2021	333,282		333,282
2020	174,175		174,175
2019	126,520		126,520
Prior	387,029		387,029
Revolving Loans Amortized Cost Basis	132,544		132,544
Revolving Loans Converted to Term	2,994		2,994
Total loans	1,762,116		1,762,116
Total Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	91,944		91,944
2022	498,507		498,507
2021	323,403		323,403
2020	171,575		171,575
2019	117,985		117,985
Prior	361,292		361,292
Revolving Loans Amortized Cost Basis	127,996		127,996
Revolving Loans Converted to Term	2,640		2,640
Total loans	1,695,342		1,695,342
Total Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	1,406		1,406
2022	13,464		13,464
2021	7,516		7,516
2020	1,642		1,642
2019	7,972		7,972
Prior	16,345		16,345
Revolving Loans Amortized Cost Basis	3,431		3,431
Revolving Loans Converted to Term	39		39
Total loans	51,815		51,815
Total Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	251		251
2021	2,363		2,363
2020	958		958
2019	563		563
Prior	9,392		9,392
Revolving Loans Amortized Cost Basis	1,117		1,117
Revolving Loans Converted to Term	289		289
Total loans	14,933		14,933
Total Loans [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	26		26
Total loans	$ 26		$ 26

Loans, Internal Credit Risk Rat

Loans, Internal Credit Risk Ratings for Loan Class Segments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable by credit exposure [Abstract]
Total loans	$ 2,141,190	$ 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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	$ 2,162,842		$ 2,162,842		$ 1,724,999
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	4	$ 446	11	$ 451
Residential Real Estate [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	12,084		12,084
2022	88,543		88,543
2021	50,383		50,383
2020	31,010		31,010
2019	19,334		19,334
Prior	107,616		107,616
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	308,970		308,970
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
Residential Real Estate [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	12,084		12,084
2022	88,543		88,543
2021	49,595		49,595
2020	30,895		30,895
2019	19,334		19,334
Prior	106,346		106,346
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	306,797		306,797
Residential Real Estate [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	788		788
2020	115		115
2019	0		0
Prior	1,270		1,270
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	2,173		2,173
Home Equity [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	2,130		2,130
2022	3,217		3,217
2021	2,046		2,046
2020	2,439		2,439
2019	2,685		2,685
Prior	8,967		8,967
Revolving Loans Amortized Cost Basis	27,127		27,127
Revolving Loans Converted to Term	444		444
Total loans	49,055		49,055
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	2,130		2,130
2022	3,217		3,217
2021	2,046		2,046
2020	2,439		2,439
2019	2,685		2,685
Prior	8,914		8,914
Revolving Loans Amortized Cost Basis	27,127		27,127
Revolving Loans Converted to Term	444		444
Total loans	49,002		49,002
Home Equity [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	53		53
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	53		53
Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	3,708		3,708
2022	1,287		1,287
2021	650		650
2020	551		551
2019	597		597
Prior	4,394		4,394
Revolving Loans Amortized Cost Basis	31,505		31,505
Revolving Loans Converted to Term	9		9
Total loans	42,701		42,701
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			1
Prior			0
Revolving Loans Amortized Cost Basis			9
Revolving Loans Converted to Term			0
Gross charge-offs			10
Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	3,708		3,708
2022	1,267		1,267
2021	650		650
2020	551		551
2019	597		597
Prior	3,332		3,332
Revolving Loans Amortized Cost Basis	31,505		31,505
Revolving Loans Converted to Term	9		9
Total loans	41,619		41,619
Consumer [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0		0
2022	20		20
2021	0		0
2020	0		0
2019	0		0
Prior	1,062		1,062
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	1,082		1,082
Mortgage, Home Equity, and Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	17,922		17,922
2022	93,047		93,047
2021	53,079		53,079
2020	34,000		34,000
2019	22,616		22,616
Prior	120,977		120,977
Revolving Loans Amortized Cost Basis	58,632		58,632
Revolving Loans Converted to Term	453		453
Total loans	400,726		400,726
Mortgage, Home Equity, and Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	17,922		17,922
2022	93,027		93,027
2021	52,291		52,291
2020	33,885		33,885
2019	22,616		22,616
Prior	118,592		118,592
Revolving Loans Amortized Cost Basis	58,632		58,632
Revolving Loans Converted to Term	453		453
Total loans	397,418		397,418
Mortgage, Home Equity, and Consumer [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0		0
2022	20		20
2021	788		788
2020	115		115
2019	0		0
Prior	2,385		2,385
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	3,308		3,308
Real Estate Loans [Member] | Residential Real Estate [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	358,025		358,025		$ 210,213
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	$ 1	$ 0	$ 1	$ 0

Loans, Internal Credit Risk R_2

Loans, Internal Credit Risk Ratings for Loan Class Segments by Performance Status (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable by credit exposure [Abstract]
Total loans	$ 2,141,190	$ 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	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Recorded investment of past due [Abstract]
Total past due	$ 2,162,842	$ 1,724,999
Current	2,150,205	1,714,673
PCI		3,306
Total financing receivables	2,162,842	1,724,999
90 days or greater past due and accruing	139	7
Financing receivables on nonaccrual status [Abstract]
Current and non-accrual	5,403	3,370
PCI Loans considered non accrual		0
Nonaccrual With a related allowance	5,225	6,938
Nonaccrual Without a related allowance	7,848
90 days or greater past due and accruing	139	7
Total loans receivables	13,073	6,938
Total non-performing loans	13,212	6,945
Financing receivables on accrual status [Abstract]
Current and still accruing	2,144,802	1,711,303
PCI Loans still accruing		3,306
Total financing receivables and still accruing	$ 2,149,769	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	$ 12,637	7,020
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	7,670	3,568
Financing receivables on accrual status [Abstract]
Total past due and still accruing	4,967	3,452
30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	3,459	3,276
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	37	46
Financing receivables on accrual status [Abstract]
Total past due and still accruing	3,422	3,230
60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,300	291
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	894	76
Financing receivables on accrual status [Abstract]
Total past due and still accruing	1,406	215
90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	6,878	3,453
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	6,739	3,446
Financing receivables on accrual status [Abstract]
Total past due and still accruing	139	7
Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	49,055
Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	1,080,513
Construction [Member]
Recorded investment of past due [Abstract]
Total past due	156,927
Real Estate Loans [Member] | Mortgages [Member]
Recorded investment of past due [Abstract]
Current	306,037	161,843
PCI		9
Total financing receivables	308,970	162,569
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	472	562
Nonaccrual Without a related allowance	1,701
90 days or greater past due and accruing	0	0
Total loans receivables	2,173	562
Total non-performing loans	2,173	562
Real Estate Loans [Member] | Mortgages [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,933	717
Real Estate Loans [Member] | Mortgages [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	356
Real Estate Loans [Member] | Mortgages [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,225	132
Real Estate Loans [Member] | Mortgages [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,708	229
Real Estate Loans [Member] | Home Equity [Member]
Recorded investment of past due [Abstract]
Current	48,908	47,558
PCI		0
Total financing receivables	49,055	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	53
90 days or greater past due and accruing	0	0
Total loans receivables	53	29
Total non-performing loans	53	29
Real Estate Loans [Member] | Home Equity [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	147	86
Real Estate Loans [Member] | Home Equity [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	110	48
Real Estate Loans [Member] | Home Equity [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	7	9
Real Estate Loans [Member] | Home Equity [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	30	29
Real Estate Loans [Member] | Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	1,080,513	876,569
Current	1,076,994	871,745
PCI		1,856
Total financing receivables	1,080,513	876,569
90 days or greater past due and accruing	129	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	353	2,778
Nonaccrual Without a related allowance	1,510
90 days or greater past due and accruing	129	0
Total loans receivables	1,863	2,778
Total non-performing loans	1,992	2,778
Real Estate Loans [Member] | Commercial [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	3,519	2,968
Real Estate Loans [Member] | Commercial [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,072	1,065
Real Estate Loans [Member] | Commercial [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	231	115
Real Estate Loans [Member] | Commercial [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,216	1,788
Real Estate Loans [Member] | Agricultural [Member]
Recorded investment of past due [Abstract]
Total past due	312,302	313,614
Current	310,912	310,805
PCI		1,441
Total financing receivables	312,302	313,614
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	182	3,222
Nonaccrual Without a related allowance	2,810
90 days or greater past due and accruing	0	0
Total loans receivables	2,992	3,222
Total non-performing loans	2,992	3,222
Real Estate Loans [Member] | Agricultural [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,390	1,368
Real Estate Loans [Member] | Agricultural [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	23	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	1,367	1,368
Real Estate Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	156,927	80,691
Current	156,450	80,691
PCI		0
Total financing receivables	156,927	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	2,357	0
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	477	0
Real Estate Loans [Member] | Construction [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	477	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	42,701	86,650
Current	41,222	86,496
PCI		0
Total financing receivables	42,701	86,650
90 days or greater past due and accruing	10	7
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	1,072	0
Nonaccrual Without a related allowance	0
90 days or greater past due and accruing	10	7
Total loans receivables	1,072	0
Total non-performing loans	1,082	7
Consumer [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,479	154
Consumer [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	389	147
Consumer [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	8	0
Consumer [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,082	7
Other Commercial Loans [Member]
Recorded investment of past due [Abstract]
Total past due	120,288	63,222
Current	117,830	61,495
PCI		0
Total financing receivables	120,288	63,222
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	789	62
Nonaccrual Without a related allowance	1,475
90 days or greater past due and accruing	0	0
Total loans receivables	2,264	62
Total non-performing loans	2,264	62
Other Commercial Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,458	1,727
Other Commercial Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	154	1,660
Other Commercial Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	829	35
Other Commercial Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,475	32
Other Commercial Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	120,288
Other Agricultural Loans [Member]
Recorded investment of past due [Abstract]
Total past due	30,615	34,832
Current	30,381	34,832
PCI		0
Total financing receivables	30,615	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	299
90 days or greater past due and accruing	0	0
Total loans receivables	299	285
Total non-performing loans	299	285
Other Agricultural Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	234	0
Other Agricultural Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	234	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	61,471	59,208
Current	61,471	59,208
PCI		0
Total financing receivables	61,471	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	Jun. 30, 2023	Dec. 31, 2022
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	$ 13,073	$ 6,938
Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	9,438	6,591
Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,563	347
None [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,072
Real Estate Loans [Member] | Mortgages [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,173	562
Real Estate Loans [Member] | Mortgages [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,173	562
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	53	29
Real Estate Loans [Member] | Home Equity [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	53	29
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	1,863	2,778
Real Estate Loans [Member] | Commercial [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,863	2,778
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	2,992	3,222
Real Estate Loans [Member] | Agricultural [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,992	3,222
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	2,357	0
Real Estate Loans [Member] | Construction [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,357	0
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	1,072	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
Consumer [Member] | None [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,072
Other Commercial Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,264	62
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	2,264	62
Other Agricultural Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	299	285
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	299	285
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	6 Months Ended
	Jun. 30, 2023 USD ($) Loan	Jun. 30, 2023 USD ($) Loan
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Number of loans | Loan	7	13
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 1,008	$ 2,891
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		$ 91
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	$ 1,008	2,891
Non accruing modified loans to borrowers experiencing financial difficulty		91
Current Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis		2,891
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis		91
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty		2,891
Non accruing modified loans to borrowers experiencing financial difficulty		91
30-89 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
90 Days Or Greater [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		0.04%
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] | 30-89 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] | Mortgages [Member] | 90 Days Or Greater [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	3	7
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 243	$ 1,992
Accruing modified loans to borrowers experiencing financial difficulty, % of total class financing receivables	0.02%	0.18%
Accruing modified loans to borrowers experiencing financial difficulty, weighted average debt instrument term	5 months	22 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		$ 91
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	$ 243	$ 1,992
Non accruing modified loans to borrowers experiencing financial difficulty		91
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		1,992
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis		91
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty		1,992
Non accruing modified loans to borrowers experiencing financial difficulty		91
Real Estate Loans [Member] | Commercial [Member] | 30-89 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] | Commercial [Member] | 90 Days Or Greater [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] | Agricultural [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Number of loans | Loan	4	4
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 765	$ 765
Accruing modified loans to borrowers experiencing financial difficulty, % of total class financing receivables	0.24%	0.24%
Accruing modified loans to borrowers experiencing financial difficulty, weighted average debt instrument term	2 months	2 months
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	$ 765	$ 765
Real Estate Loans [Member] | Agricultural [Member] | Current Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis		765
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty		765
Real Estate Loans [Member] | Agricultural [Member] | 30-89 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] | Agricultural [Member] | 90 Days Or Greater [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]
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		$ 3
Accruing modified loans to borrowers experiencing financial difficulty, % of total class financing receivables		0.01%
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		$ 3
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		3
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty		3
Real Estate Loans [Member] | Consumer [Member] | 30-89 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] | Consumer [Member] | 90 Days Or Greater [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	Jun. 30, 2023	Dec. 31, 2022
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	$ 426	$ 543
Consumer Residential Mortgages [Member]
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	226
Formal foreclosure proceedings on potential foreclosure assets	$ 241

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Amortized intangible assets [Abstract]
Gross carrying value	[1]	$ 7,288		$ 7,288		$ 4,279
Accumulated amortization	[1]	(3,217)		(3,217)		(3,007)
Net carrying value	[1]	4,071		4,071		1,272
Unamortized intangible assets [Abstract]
Goodwill	[1]	84,758		84,758		31,376
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		106	$ 118	210	$ 240
Estimated Amortization Expense [Abstract]
Remaining 2023		465		465
2024		835		835
2025		698		698
2026		565		565
2027		452		452
Thereafter		1,056		1,056
Net carrying value	[1]	4,071		4,071		1,272
Mortgage Servicing Rights (MSRs) [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	2,575		2,575		2,336
Accumulated amortization	[1]	(1,510)		(1,510)		(1,362)
Net carrying value	[1]	1,065		1,065		974
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		75	78	148	160
Estimated Amortization Expense [Abstract]
Remaining 2023		155		155
2024		271		271
2025		220		220
2026		170		170
2027		113		113
Thereafter		136		136
Net carrying value	[1]	1,065		1,065		974
Core Deposit Intangibles [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	4,713		4,713		1,943
Accumulated amortization	[1]	(1,707)		(1,707)		(1,645)
Net carrying value	[1]	3,006		3,006		298
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		31	$ 40	62	$ 80
Estimated Amortization Expense [Abstract]
Remaining 2023		310		310
2024		564		564
2025		478		478
2026		395		395
2027		339		339
Thereafter		920		920
Net carrying value	[1]	$ 3,006		$ 3,006		$ 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		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Components of net periodic benefit cost [Abstract]
Service cost	$ 77	$ 100	$ 155	$ 178
Interest cost	110	79	220	138
Expected return on plan assets	(197)	(264)	(394)	(467)
Net amortization and deferral	7	12	14	48
Net periodic benefit cost	(3)	$ (73)	(5)	$ (103)
Expected employer contribution to pension plan	$ 0		$ 0

Employee Benefit Plans, Restric

Employee Benefit Plans, Restricted Stock Plan (Details) - Restricted Stock [Member] - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Deferred Compensation Arrangements [Abstract]
Number of shares authorized (in shares)	150,000		150,000
Number of shares available for grant (in shares)	113,816		113,816
Unvested Shares [Roll Forward]
Outstanding, beginning of period (in shares)	6,372		6,622
Granted (in shares)	2,242		2,242
Forfeited (in shares)	0		(161)
Vested (in shares)	(2,360)		(2,449)
Outstanding, end of period (in shares)	6,254		6,254
Weighted Average Market Price [Roll Forward]
Outstanding, beginning of period (in dollars per share)	$ 63.71		$ 63.63
Granted (in dollars per share)	83.38		83.38
Forfeited (in dollars per share)	0		(63.13)
Vested (in dollars per share)	(61.47)		(61.38)
Outstanding, end of period (in dollars per share)	$ 71.61		$ 71.61
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 51,000	$ 65,000	$ 116,000	$ 142,000
Compensation cost related to nonvested awards that has not yet been recognized	$ 448,000		$ 448,000
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		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		$ 213,238	$ 202,745	$ 200,147	$ 212,492
Other comprehensive income (loss) before reclassifications (net of tax)		(3,848)	(11,821)	2,885	(26,491)
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)		(370)	27	(724)	87
Other comprehensive income (loss), net of tax		(4,218)	(11,794)	2,161	(26,404)
Balance		263,228	195,032	263,228	195,032
Accumulated Other Comprehensive Income [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		(26,762)	(14,765)	(33,141)	(155)
Other comprehensive income (loss), net of tax		(4,218)	(11,794)	2,161	(26,404)
Balance		(30,980)	(26,559)	(30,980)	(26,559)
Unrealized Gain (Loss) on Available for Sale Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(30,422)	(16,276)	(37,514)	304
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	(4,736)	(12,652)	2,356	(29,232)
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	39	0	39	0
Other comprehensive income (loss), net of tax	[1]	(4,697)	(12,652)	2,395	(29,232)
Balance	[1]	(35,119)	(28,928)	(35,119)	(28,928)
Defined Benefit Pension Items [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(1,050)	(1,940)	(1,056)	(1,968)
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	5	10	11	38
Other comprehensive income (loss), net of tax	[1]	5	10	11	38
Balance	[1]	(1,045)	(1,930)	(1,045)	(1,930)
Unrealized Loss on Interest Rate Swap [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	4,710	3,451	5,429	1,509
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	888	831	529	2,741
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	(414)	17	(774)	49
Other comprehensive income (loss), net of tax	[1]	474	848	(245)	2,790
Balance	[1]	$ 5,184	$ 4,299	$ 5,184	$ 4,299
[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		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
AOCI Attributable to Parent [Abstract]
Available for sale security gains, net				$ (343)	$ (179)
Interest expense		$ (8,889)	$ (1,678)	(15,916)	(3,231)
Provision for income taxes		1,188	(1,482)	(421)	(2,954)
NET INCOME (LOSS)		(4,144)	6,901	2,723	13,641
Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
NET INCOME (LOSS)	[1]	370	(27)	724	(87)
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]	(51)	0	(51)	0
Provision for income taxes	[1]	12	0	12	0
NET INCOME (LOSS)	[1]	(39)	0	(39)	0
Defined Benefit Pension Items [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Other expenses	[1]	(7)	(12)	(14)	(48)
Provision for income taxes	[1]	2	2	3	10
NET INCOME (LOSS)	[1]	(5)	(10)	(11)	(38)
Unrealized Gain (Loss) on Interest Rate Swap [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Interest expense	[1]	524	(21)	980	(62)
Provision for income taxes	[1]	(110)	4	(206)	13
NET INCOME (LOSS)	[1]	$ 414	$ (17)	$ 774	$ (49)
[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	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Other Assets [Abstract]
Derivative instruments	$ 16,395	$ 16,599
Liabilities [Abstract]
Derivative instruments	(9,303)	(9,726)
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment, estimated selling cost	359	50
Recurring [Member]
Assets [Abstract]
Equity securities	1,849	2,208
Available for sale securities [Abstract]
U.S. Agency securities	66,867	70,677
U.S. Treasury securities	149,791	148,570
Obligations of state and political subdivisions	100,443	110,300
Corporate obligations	12,207	9,383
Mortgage-backed securities in government sponsored entities	105,007	100,576
Loans held for sale	14,940
Other Assets [Abstract]
Derivative instruments	16,395	16,599
Liabilities [Abstract]
Derivative instruments	(9,303)	(9,726)
Recurring [Member] | Level I [Member]
Assets [Abstract]
Equity securities	1,849	2,208
Available for sale securities [Abstract]
U.S. Agency securities	0	0
U.S. Treasury securities	149,791	148,570
Obligations of state and political subdivisions	0	0
Corporate obligations	0	0
Mortgage-backed securities in government sponsored entities	0	0
Loans held for sale	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	66,867	70,677
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	100,443	110,300
Corporate obligations	12,207	9,383
Mortgage-backed securities in government sponsored entities	105,007	100,576
Loans held for sale	14,940	0
Other Assets [Abstract]
Derivative instruments	15,866	16,599
Liabilities [Abstract]
Derivative instruments	(9,303)	(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
Loans held for sale	0	725
Other Assets [Abstract]
Derivative instruments	529	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	4,026	496
Other real estate owned	49	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	4,026	496
Other real estate owned	$ 49	$ 297

Fair Value Measurements, Fair V

Fair Value Measurements, Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3) (Details) - IRLC Assets [Member] - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 16, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance acquired as part of the HVBC acquisition	$ 657
Total unrealized losses: Included in other comprehensive loss	0
Total losses included in earnings and held at reporting date	(128)
Purchases, sales and settlements	0
Transfers in and/or out of Level 3	0
Ending Balance	529
Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held	$ (128)
Change in unrealized loss for the period included other comprehensive loss for assets held		$ 0

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information about Level 3 Fair Value Measurements (Details) $ in Thousands	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	$ 16,395	$ 16,599
Net derivative liability	9,303	$ 9,726
IRLC Assets [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	529
Fair Value, Inputs, Level 3 [Member] | IRLC Assets [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	529
Net derivative liability	$ 529
Fair Value, Inputs, Level 3 [Member] | IRLC Assets [Member] | Valuation Technique, Discounted Cash Flow [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Derivative Asset, Measurement Input	0.7826
Fair Value, Inputs, Level 3 [Member] | IRLC Assets [Member] | Valuation Technique, Discounted Cash Flow [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Derivative Asset, Measurement Input	0.9576
Fair Value, Inputs, Level 3 [Member] | IRLC Assets [Member] | Valuation Technique, Discounted Cash Flow [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Derivative Asset, Measurement Input	0.8453

Fair Value Measurements, Quan_2

Fair Value Measurements, Quantitative Information (Details) - Appraised Collateral Values [Member] $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 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	$ 4,026	$ 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	10 months 12 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	0.326	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	0.0892	0.0841
Other Real Estate Owned [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Individually analyzed loans held for investment	$ 49	$ 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	Jun. 30, 2023	Dec. 31, 2022
Financial assets [Abstract]
Interest bearing time deposits with other banks	$ 4,814	$ 6,055
Recurring [Member]
Financial assets [Abstract]
Loans held for sale	14,940
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	1,935,269	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	14,940	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	4,814	6,055
Loans held for sale	0	725
Net loans	2,080,817	1,662,514
Financial liabilities [Abstract]
Deposits	319,576	265,520
Borrowed funds	308,507	246,288
Carrying Amount [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	4,814	6,055
Loans held for sale		725
Net loans	2,141,190	1,706,447
Financial liabilities [Abstract]
Deposits	2,266,100	1,844,208
Borrowed funds	318,200	257,278
Fair Value [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	4,814	6,055
Loans held for sale		725
Net loans	2,080,817	1,662,514
Financial liabilities [Abstract]
Deposits	2,254,845	1,832,037
Borrowed funds	$ 308,507	$ 246,288