Citizens Financial Services (CZFS) 10-Q 8 Nov 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 01, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Document Transition Report	false
Entity File Number	0-13222
Entity Registrant Name	CITIZENS FINANCIAL SERVICES, INC.
Entity Central Index Key	0000739421
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2265045
Entity Address, Address Line One	15 South Main Street
Entity Address, City or Town	Mansfield
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	16933
City Area Code	570
Local Phone Number	662‑2121
Title of 12(b) Security	Common Stock, Par value $1.0 per share
Trading Symbol	CZFS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,706,111

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Cash and due from banks:
Noninterest-bearing		$ 25,267	$ 24,814
Interest-bearing		18,069	1,397
Total cash and cash equivalents		43,336	26,211
Interest bearing time deposits with other banks		4,566	6,055
Equity securities		1,858	2,208
Available-for-sale securities		417,807	439,506
Loans held for sale		14,155	725
Loans (net of allowance for credit losses - loans: 2023 $21,455 and 2022, $18,552)		2,224,941	1,706,447
Premises and equipment		21,421	17,619
Accrued interest receivable		10,327	7,332
Goodwill	[1]	84,758	31,376
Bank owned life insurance		49,586	39,355
Other intangibles		3,866	1,272
Fair value of derivative instruments		18,144	16,599
Deferred tax asset		21,384	12,886
Other assets		43,067	25,802
TOTAL ASSETS		2,959,216	2,333,393
Deposits:
Noninterest-bearing		542,144	396,260
Interest-bearing		1,792,991	1,447,948
Total deposits		2,335,135	1,844,208
Borrowed funds		316,151	257,278
Accrued interest payable		2,726	1,232
Fair value of derivative instruments - liability		10,694	9,726
Other liabilities		31,824	20,802
TOTAL LIABILITIES		2,696,530	2,133,246
STOCKHOLDERS' EQUITY:
Preferred Stock $1.00 par value; authorized 3,000,000 shares at September 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 September 30, 2023 and December 31, 2022; issued 5,160,754 at September 30, 2023 and 4,427,687 at December 31, 2022		5,161	4,428
Additional paid-in capital		143,302	80,911
Retained earnings		167,740	164,922
Accumulated other comprehensive loss		(36,643)	(33,141)
Treasury stock, at cost: 454,643 shares at September 30, 2023 and 456,478 shares at December 31, 2022		(16,874)	(16,973)
TOTAL STOCKHOLDERS' EQUITY		262,686	200,147
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 2,959,216	$ 2,333,393
[1]Excludes fully amortized intangible assets

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
ASSETS:
Loans, allowance for credit losses - loans	$ 21,455	$ 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)	454,643	456,478

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
INTEREST INCOME:
Interest and fees on loans	$ 33,772	$ 19,396	$ 80,438	$ 52,436
Interest-bearing deposits with banks	264	61	462	333
Investment securities:
Taxable	1,734	1,514	4,973	4,050
Nontaxable	540	630	1,729	1,830
Dividends	379	182	1,004	356
TOTAL INTEREST INCOME	36,689	21,783	88,606	59,005
INTEREST EXPENSE:
Deposits	10,100	1,838	19,519	4,469
Borrowed funds	4,185	1,099	10,682	1,699
TOTAL INTEREST EXPENSE	14,285	2,937	30,201	6,168
NET INTEREST INCOME	22,404	18,846	58,405	52,837
Provision for credit losses	475	725	737	1,425
Provision for credit losses - acquisition day 1 non-PCD	0	0	4,591	0
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	21,929	18,121	53,077	51,412
NON-INTEREST INCOME:
Service charges	1,692	1,509	4,196	4,081
Trust	172	187	583	620
Brokerage and insurance	473	446	1,429	1,428
Gains on loans sold	460	95	674	241
Equity security gains (losses), net	69	(19)	(223)	(198)
Available for sale security gains (losses), net	0	(6)	(51)	(6)
Earnings on bank owned life insurance	489	216	941	635
Other	307	264	567	626
TOTAL NON-INTEREST INCOME	3,662	2,692	8,116	7,427
NON-INTEREST EXPENSES:
Salaries and employee benefits	10,005	6,933	25,598	20,964
Occupancy	1,221	779	2,870	2,327
Furniture and equipment	255	122	568	416
Professional fees	506	588	1,274	1,321
FDIC insurance	375	160	1,000	440
Pennsylvania shares tax	297	339	893	1,017
Amortization of intangibles	157	40	219	120
Merger and acquisition	623	0	9,269	0
Software expenses	551	370	1,274	1,069
ORE expenses (income)	111	122	126	(125)
Other	2,343	2,161	5,811	5,496
TOTAL NON-INTEREST EXPENSES	16,444	11,614	48,902	33,045
Income before provision for income taxes	9,147	9,199	12,291	25,794
Provision for income taxes	1,599	1,655	2,020	4,609
NET INCOME	$ 7,548	$ 7,544	$ 10,271	$ 21,185
PER COMMON SHARE DATA:
Net Income - Basic (in dollars per share)	$ 1.61	$ 1.88	$ 2.4	$ 5.28
Net Income - Diluted (in dollars per share)	1.61	1.88	2.4	5.28
Cash Dividends Paid (in dollars per share)	$ 0.49	$ 0.475	$ 1.451	$ 1.407
Number of shares used in computation - basic (in shares)	4,699,952	4,006,794	4,275,259	4,009,855
Number of shares used in computation - diluted (in shares)	4,699,952	4,007,028	4,275,259	4,009,857

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 7,548	$ 7,544	$ 10,271	$ 21,185
Other Comprehensive income (loss):
Change in unrealized gains (losses) on available for sale securities	(7,627)	(13,578)	(4,645)	(50,581)
Income tax effect	1,602	2,851	976	10,622
Change in unrecognized pension cost	7	24	21	72
Income tax effect	(1)	(5)	(4)	(15)
Change in unrealized loss on interest rate swaps	450	1,781	140	5,314
Income tax effect	(94)	(374)	(29)	(1,117)
Reclassification adjustment for investment security gains included in net income	0	6	51	6
Income tax effect	0	(1)	(12)	(1)
Other comprehensive income (loss), net of tax	(5,663)	(9,296)	(3,502)	(35,700)
Comprehensive income (loss)	$ 1,885	$ (1,752)	$ 6,769	$ (14,515)

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			21,185			21,185
Net other comprehensive income (loss)				(35,700)		(35,700)
Stock dividend	$ 39	2,521				0
Stock dividend			(2,560)
Stock dividend (in shares)	38,786
Purchase of treasury stock					(1,279)	(1,279)
Restricted stock, executive and Board of Director awards		(221)			365	144
Restricted stock vesting		158				158
Sale of treasury stock to employees		6			106	112
Forfeited restricted stock		10			(10)	0
Cash dividends			(5,682)			(5,682)
Balance at Sep. 30, 2022	$ 4,428	80,869	158,953	(35,855)	(16,965)	191,430
Balance (in shares) at Sep. 30, 2022	4,427,687
Balance at Jun. 30, 2022	$ 4,428	80,892	153,315	(26,559)	(17,044)	195,032
Balance (in shares) at Jun. 30, 2022	4,427,687
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			7,544			7,544
Net other comprehensive income (loss)				(9,296)		(9,296)
Purchase of treasury stock					0	0
Restricted stock, executive and Board of Director awards		(52)			52	0
Restricted stock vesting		16				16
Sale of treasury stock to employees		5			35	40
Forfeited restricted stock		8			(8)	0
Cash dividends			(1,906)			(1,906)
Balance at Sep. 30, 2022	$ 4,428	80,869	158,953	(35,855)	(16,965)	191,430
Balance (in shares) at Sep. 30, 2022	4,427,687
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			10,271			10,271
Net other comprehensive income (loss)				(3,502)		(3,502)
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
Purchase of treasury stock					(264)	(264)
Restricted stock, executive and Board of Director awards		(231)			348	117
Restricted stock vesting		184				184
Sale of treasury stock to employees		0			28	28
Forfeited restricted stock		13			(13)	0
Cash dividends			(6,198)			(6,198)
Balance at Sep. 30, 2023	$ 5,161	143,302	167,740	(36,643)	(16,874)	262,686
Balance (ASU 2016-13 [Member]) at Sep. 30, 2023			1,766	0		1,766
Balance (in shares) at Sep. 30, 2023	5,160,754
Balance at Jun. 30, 2023	$ 5,161	143,351	162,499	(30,980)	(16,803)	263,228
Balance (in shares) at Jun. 30, 2023	5,160,754
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			7,548			7,548
Net other comprehensive income (loss)				(5,663)		(5,663)
Purchase of treasury stock					(264)	(264)
Restricted stock, executive and Board of Director awards		(86)			168	82
Restricted stock vesting		34			0	34
Sale of treasury stock to employees		0			28	28
Forfeited restricted stock		3			(3)	0
Cash dividends			(2,307)			(2,307)
Balance at Sep. 30, 2023	$ 5,161	$ 143,302	167,740	(36,643)	$ (16,874)	262,686
Balance (ASU 2016-13 [Member]) at Sep. 30, 2023			$ 1,766	$ 0		$ 1,766
Balance (in shares) at Sep. 30, 2023	5,160,754

CONSOLIDATED STATEMENT OF CHA_2

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY [Abstract]
Purchase of treasury stock (in shares)	2,772	18,584	2,772	18,697
Restricted stock (in shares)	2,167	769	2,242	5,392
Sale of treasury stock to employee (in shares)	410	540	410	1,600
Forfeited restricted stock (in shares)	52	120	213	159
Cash dividends (in dollars per share)	$ 0.49	$ 0.475	$ 1.451	$ 1.407

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($)		Sep. 30, 2023 USD ($)		Sep. 30, 2022 USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 7,548		$ 10,271		$ 21,185
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses			5,328		1,425
Depreciation and amortization			1,022		773
Amortization and accretion of loans and other assets			(2,392)		(1,386)
Amortization and accretion of investment securities			1,197		1,467
Deferred income taxes			355		86
Investment securities losses, net			274		204
Earnings on bank owned life insurance	(489)		(941)		(635)
Vesting of restricted stock			184		158
Originations of loans held for sale			(53,510)		(9,447)
Proceeds from sales of loans held for sale			51,428		12,864
Realized gains on loans sold	(460)		(674)		(241)
Increase in accrued interest receivable			(769)		(1,309)
Gain on sale of foreclosed assets held for sale			(98)		(481)
Increase in accrued interest payable			609		211
Other, net			(1,955)		(536)
Net cash provided by operating activities			10,329		24,338
Available-for-sale securities:
Proceeds from sales	0		86,504		4,492
Proceeds from maturity and principal repayments			18,847		28,553
Purchase of securities			(10,246)		(117,913)
Purchase of equity securities			0		(218)
Proceeds from sale of equity securities			127		33
Purchase of interest bearing time deposits with other banks			0		(3,720)
Proceeds from sale of interest bearing time deposits with other banks			0		2,733
Proceeds from life insurance			1,097		0
Proceeds from matured interest bearing time deposits with other banks			1,489		5,954
Proceeds from redemption of regulatory stock			19,936		3,811
Purchase of regulatory stock			(22,105)		(12,081)
Net increase in loans			(42,162)		(295,059)
Purchase of premises and equipment			(2,308)		(1,150)
Investments in low income housing partnerships			(616)		(949)
Proceeds from sale of foreclosed assets held for sale			314		845
Acquisition, net of cash paid			4,905		0
Net cash provided by (used in) investing activities			55,782		(384,669)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in deposits			(42,438)		32,559
Proceeds from long-term borrowings			20,000		0
Repayments of long-term borrowings			0		(4,725)
Net (decrease) increase in short-term borrowed funds			(20,115)		189,661
Purchase of treasury stock			(264)		(1,279)
Sale of treasury stock to employees			28		112
Dividends paid			(6,197)		(5,682)
Net cash (used in) provided by financing activities			(48,986)		210,646
Net increase (decrease) in cash and cash equivalents			17,125		(149,685)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD			26,211		172,833
CASH AND CASH EQUIVALENTS AT END OF PERIOD	43,336		43,336		23,148
Supplemental Disclosures of Cash Flow Information:
Interest paid			28,707		5,957
Income taxes paid			4,600		4,600
Loans transferred to foreclosed property			147		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	84,758	[1]	84,758	[1]
HV Bancorp, Inc. [Member]
Non-cash assets acquired
Available-for-sale securities	79,248		79,248
Interest bearing time deposits with other banks	0		0
Loans held for sale	10,750		10,750
Loans	475,338		475,338
Premises and equipment	2,310		2,310
Accrued interest receivable	2,226		2,226
Bank owned life insurance	10,387		10,387
Intangibles	2,972		2,972
Deferred tax asset	8,392		8,392
Other assets	18,213		18,213
Goodwill	53,382		53,382
Total Non-cash assets acquired	663,218		663,218
Liabilities assumed
Noninterest-bearing deposits	197,549		197,549
Interest-bearing deposits	335,815		335,815
Accrued interest payable	885		885
Borrowed funds	58,647		58,647
Other liabilities	11,674		11,674
Total liabilities assumed	604,570		604,570
Net non-cash liabilities acquired	58,648		58,648
Cash and cash equivalents acquired	$ 18,017		$ 18,017
[1]Excludes fully amortized intangible assets

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 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 September 30, 2023 and for the periods ended September 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 nine month period ended September 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 Company 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 $7.8 million at September 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.	9 Months Ended
	Sep. 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 HVBC 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 - • Premises 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 nine months ended September Results of operations for HVBC prior to the acquisition date are not included in the Consolidated Statement of Income for the quarter ended September The following table presents financial information regarding the former HVBC operations included in our Consolidated Statement of Income from the date of acquisition through September under the column “Actual from Acquisition Date through September ”. In addition, the following table presents unaudited pro forma information as if the acquisition of HVBC 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 September 30, Unaudited Pro Forma for Three Months Ended Nine Months Ended September 30, September 30, (In Thousand s, 2023 2022 2023 2022 Net interest income $ 8,046 $ 21,775 $ 25,369 $ 68,025 $ 70,329 Non-interest income 600 3,797 4,372 10,502 14,638 Net income 3,140 7,061 9,070 8,008 22,652 Pro forma earnings per share: Basic $ 1.31 $ 1.93 1.61 $ 4.82 Diluted $ 1.31 $ 1.93 $ 1.61 $ 4.82

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 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 nine months ended September 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 Nine September 30, September 30 Revenue stream 2023 2022 2023 2022 Service charges on deposit accounts Overdraft fees $ 408 374 $ 1,138 $ 993 Statement fees 47 51 153 158 Interchange revenue 1,008 953 2,469 2,495 ATM income 35 39 107 194 Other service charges 194 92 329 241 Total Service Charges 1,692 1,509 4,196 4,081 Trust 172 187 583 620 Brokerage and insurance 473 446 1,429 1,428 Other 260 125 494 387 Total $ 2,597 $ 2,267 $ 6,702 $ 6,516

Earnings per Share

Earnings per Share	9 Months Ended
	Sep. 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 September 30, Nine September 30 2023 2022 2023 2022 Net income applicable to common stock $ 7,548,000 $ 7,544,000 $ 10,271,000 $ 21,185,000 Basic earnings per share computation Weighted average common shares outstanding 4,699,952 4,006,794 4,275,259 4,009,855 Earnings per share - basic $ 1.61 $ 1.88 $ 2.40 $ 5.28 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 4,699,952 4,006,794 4,275,259 4,009,855 Add: Dilutive effects of restricted stock - 234 - 2 Weighted average common shares outstanding for dilutive earnings per share 4,699,952 4,007,028 4,275,259 4,009,857 Earnings per share - diluted $ 1.61 $ 1.88 $ 2.40 $ 5.28 For the three months ended September 30, 2023 and 2022, there were 5,535 and 356 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 September 30, 2023 and per share prices ranging from for the three month period ended September 30, 2022. For the nine months ended September 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 nine month period ended September 30, 2023 and prices ranging from $ -$ for the nine month period ended September 30, 2022.

Investments

Investments	9 Months Ended
	Sep. 30, 2023
Investments [Abstract]
Investments	Note 5 – Investments The amortized cost, gross unrealized gains and losses, and fair value of investment securities at September 30, 2023 and December 31, 2022 were as follows (in thousands): September 30, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Fair Value Available-for-sale securities: U.S. agency securities $ 71,567 $ - $ (7,920 ) $ 63,647 U.S. treasury securities 160,426 - (12,995 ) 147,431 Obligations of state and political subdivisions 108,569 5 (12,552 ) 96,022 Corporate obligations 13,381 229 (1,490 ) 12,120 Mortgage-backed securities in government sponsored entities 115,945 9 (17,367 ) 98,587 Total available-for-sale securities $ 469,888 $ 243 $ (52,324 ) $ 417,807 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 September 30, 2023 and December 31, 2022 (in thousands). As of September 30, 2023, the Company owned 338 securities whose fair value was less than their cost basis. September 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 $ - $ - $ 61,646 $ (7,920 ) $ 61,646 $ (7,920 ) U.S. treasury securities - - 147,431 (12,995 ) 147,431 (12,995 ) Obligations of state and political subdivisions 4,731 (130 ) 89,094 (12,422 ) 93,825 (12,552 ) Corporate obligations 1,458 (289 ) 8,102 (1,201 ) 9,560 (1,490 ) Mortgage-backed securities in government sponsored entities 9,207 (293 ) 86,820 (17,074 ) 96,027 (17,367 ) Total securities $ 15,396 $ (712 ) $ 393,093 $ (51,612 ) $ 408,489 $ (52,324 ) 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 $2,145,000 at September 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. Proceeds from sales of securities available-for-sale for the months ended September and were and respectively. Proceeds from sales of securities available-for-sale for the months ended September were There were no sales of available for sale securities during the months ended September The gross gains and losses were as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Gross gains on available for sale securities $ - $ - $ 38 $ - Gross losses on available for sale securities - (6 ) (89 ) (6 ) Net gains $ - $ (6 ) $ (51 ) $ (6 ) The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and nine month periods ended September 30, 2023 and 2022, and the portion of unrealized gains for the period that relates to equity investments held at September 30, 2023 and 2022 (in thousands): Three Months Ended September 30, Nine September 30 Equity securities 2023 2022 2023 2022 Net gains (losses) recognized in equity securities during the period $ 69 $ (19 ) $ (223 ) $ (198 ) Less: Net gains realized on the sale of equity securities during the period 9 4 14 4 Net unrealized gains (losses) $ 60 $ (23 ) $ (237 ) $ (202 ) Investment securities with an approximate carrying value of $353.2 million and $311.8 million at September 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 September 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 $ 44,257 $ 43,316 Due after one year through five years 170,521 155,161 Due after five years through ten years 98,835 86,730 Due after ten years 156,275 132,600 Total $ 469,888 $ 417,807

Loans

Loans	9 Months Ended
	Sep. 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 September 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 September 30, 2023 and December 31, 2022 (in thousands): September 30 2023 December 31, 2022 Real estate loans: Residential $ 356,381 $ 210,213 Commercial 1,081,123 876,569 Agricultural 314,164 313,614 Construction 175,320 80,691 Consumer 115,753 86,650 Other commercial loans 120,347 63,222 Other agricultural loans 26,648 34,832 State and political subdivision loans 56,660 59,208 Total 2,246,396 1,724,999 Allowance for credit losses - loans 21,455 18,552 Net loans $ 2,224,941 $ 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 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 September 30, 2023 (in thousands): September 30, 2023 Allowance for Credit Losses - Loans $ 21,455 Allowance for Credit Losses - Off-Balance Sheet credit Exposure 1,265 Total allowance for credit losses $ 22,720 The following table presents the activity in the allowance for credit losses for the three and nine months ended September 30, 2023 (in thousands): Allowance for Credit Losses - Loans Allowance for Credit Losses - Off- Balance Sheet credit Exposure Total Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 Loans charge-off (808 ) - (808 ) Recoveries of loans previously charged-off 10 - 10 Net loans charged-off (798 ) - (798 ) Provision for credit losses 601 (126 ) 475 Balance at September 30, 2023 $ 21,455 $ 1,265 $ 22,720 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 (819 ) - (819 ) Recoveries of loans previously charged-off 41 - 41 Net loans charged-off (778 ) - (778 ) Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 701 36 737 Balance at September 30, 2023 $ 21,455 $ 1,265 $ 22,720 The following tables presents the activity in the allowance for credit losses – loans, by portfolio segment, for the three and nine months ended September 30, 2023 (in thousands). For the three months ended September 30, 2023 Balance at June 30, 2023 Charge-offs Recoveries Provision Balance at September 30, 2023 Real estate loans: Residential $ 2,675 $ - $ - $ (110 ) $ 2,565 Commercial 9,274 - 2 (91 ) 9,185 Agricultural 3,579 - - (104 ) 3,475 Construction 1,667 - - 166 1,833 Consumer 1,259 (45 ) 3 503 1,720 Other commercial loans 2,477 (763 ) 5 353 2,072 Other agricultural loans 268 - - (39 ) 229 State and political subdivision loans 52 - - (4 ) 48 Unallocated 401 - - (73 ) 328 Total $ 21,652 $ (808 ) $ 10 $ 601 $ 21,455 For the nine months ended September 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 September 30, 2023 Real estate loans: Residential $ 1,056 $ 79 $ 108 $ (1 ) $ - $ 1,323 $ 2,565 Commercial 10,120 (3,070 ) 39 - 2 2,094 9,185 Agricultural 4,589 (1,145 ) 37 - - (6 ) 3,475 Construction 801 (103 ) - - 1,135 1,833 Consumer 135 1,040 677 (55 ) 30 (107 ) 1,720 Other commercial loans 1,040 (328 ) 828 (763 ) 9 1,286 2,072 Other agricultural loans 489 (219 ) - - - (41 ) 229 State and political 322 (280 ) - - - 6 48 Unallocated - 726 - - - (398 ) 328 Total $ 18,552 $ (3,300 ) $ 1,689 $ (819 ) $ 41 $ 5,292 $ 21,455 The following table presents the allowance for credit losses – loans and amortized cost basis of loans under CECL methodology as of September 30, 2023 (in thousands): Allowance for Credit Losses - Loans Loans September 30, 2023 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 2,484 $ 81 $ 2,565 $ 355,129 $ 1,252 $ 356,381 Commercial 9,030 155 9,185 1,078,360 2,763 1,081,123 Agricultural 3,456 19 3,475 310,507 3,657 314,164 Construction 1,547 286 1,833 172,963 2,357 175,320 Consumer 1,316 404 1,720 114,613 1,140 115,753 Other commercial loans 1,697 375 2,072 118,419 1,928 120,347 Other agricultural loans 229 - 229 26,349 299 26,648 State and political subdivision loans 48 - 48 56,660 - 56,660 Unallocated 328 - 328 - - - Total $ 20,135 $ 1,320 $ 21,455 $ 2,233,000 $ 13,396 $ 2,246,396 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 nine months ended September 30, 2022 (in thousands): Allowance for Credit Losses - Loans Reserve for unfunded commitments Total Balance at June 30, 2022 $ 17,570 $ 165 $ 17,735 Loans charge-off (13 ) - (13 ) Recoveries of loans previously charged-off 9 - 9 Net loans charged-off (4 ) - (4 ) Provision for credit losses 725 - 725 Balance at September 30, 2022 $ 18,291 $ 165 $ 18,456 Balance at December 31, 2021 $ 17,304 $ 165 $ 17,469 Loans charge-off (464 ) - (464 ) Recoveries of loans previously charged-off 26 - 26 Net loans charged-off (438 ) - (438 ) Provision for credit losses 1,425 - 1,425 Balance at September 30, 2022 $ 18,291 $ 165 $ 18,456 The following table presents the activity in the allowance for loan losses, by portfolio segment, for the three and nine months ended September 30, 2022 (in thousands). For the three months ended September 30, 2022 Balance at June 30, 2022 Charge-offs Recoveries Provision Balance at September 30, 2022 Real estate loans: Residential $ 1,015 $ - $ - $ (10 ) $ 1,005 Commercial 9,216 - - 721 9,937 Agricultural 4,484 - - 54 4,538 Construction 563 - - 115 678 Consumer 464 (13 ) 5 (224 ) 232 Other commercial loans 1,173 - 4 (784 ) 393 Other agricultural loans 446 - - 913 1,359 State and political subdivision loans 323 - - 2 325 Unallocated (114 ) - - (62 ) (176 ) Total $ 17,570 $ (13 ) $ 9 $ 725 $ 18,291 For the nine months ended September 30, 2022 Balance at December 31, 2021 Charge-offs Recoveries Provision Balance at September 30, 2022 Real estate loans: Residential $ 1,147 $ - $ - $ (142 ) $ 1,005 Commercial 8,099 - - 1,838 9,937 Agricultural 4,729 - - (191 ) 4,538 Construction 434 - - 244 678 Consumer 262 (30 ) 15 (15 ) 232 Other commercial loans 1,023 (434 ) 11 (207 ) 393 Other agricultural loans 558 - - 801 1,359 State and political subdivision loans 281 - - 44 325 Unallocated 771 - - (947 ) (176 ) Total $ 17,304 $ (464 ) $ 26 $ 1,425 $ 18,291 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 September 30, 2023 and December 31, 2022, respectively. The balances are presented by class of loan receivable (in thousands): September 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 $ 318 $ 2,517 $ - $ 2,835 $ 562 $ - $ 562 Home Equity - 121 - 121 29 - 29 Commercial 260 1,337 - 1,597 2,778 - 2,778 Agricultural 182 2,803 - 2,985 3,222 - 3,222 Construction 2,357 - - 2,357 - - - Consumer 1,007 10 8 1,025 - 7 7 Other commercial loans 526 1,402 - 1,928 62 - 62 Other agricultural loans - 299 - 299 285 - 285 $ 4,650 $ 8,489 $ 8 $ 13,147 $ 6,938 $ 7 $ 6,945 As of September 30, 2023, there were $8.5 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 September 30, 2023 and December 31, 2022 (in thousands): September 30, 2023 Real Estate Other None Total Real estate loans: Mortgages $ 2,835 $ - $ - $ 2,835 Home Equity 121 - - 121 Commercial 1,597 - - 1,597 Agricultural 2,985 - - 2,985 Construction 2,357 - - 2,357 Consumer - - 1,017 1,017 Other commercial loans - 1,928 - 1,928 Other agricultural loans - 299 - 299 $ 9,895 $ 2,227 $ 1,017 $ 13,139 December 31, 2022 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 $ 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 internal risk rating system to monitor and assess credit quality. During the quarter of this rating system was expanded from a grade rating system to a grade rating system. The categories under the revised system are considered not criticized and are aggregated as “Pass” rated. Under the prior system, the categories were considered not criticized and 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 - – 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 – 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 – 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 – 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 – 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 September 30, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted September 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 65,893 $ 333,600 $ 215,198 $ 123,779 $ 82,640 $ 195,576 $ 29,476 $ 1,166 $ 1,047,328 Special Mention - 8,824 3,412 1,563 7,659 9,391 123 - 30,972 Substandard - 233 6 - 161 1,686 729 8 2,823 Doubtful - - - - - - - - - Total $ 65,893 $ 342,657 $ 218,616 $ 125,342 $ 90,460 $ 206,653 $ 30,328 $ 1,174 $ 1,081,123 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 16,361 $ 54,306 $ 29,828 $ 32,559 $ 26,760 $ 123,598 $ 12,926 $ 1,689 $ 298,027 Special Mention 149 1,915 1,211 - - 6,702 94 - 10,071 Substandard - - - - 103 5,645 75 243 6,066 Doubtful - - - - - - - - - Total $ 16,510 $ 56,221 $ 31,039 $ 32,559 $ 26,863 $ 135,945 $ 13,095 $ 1,932 $ 314,164 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction - Risk Rating Pass $ 37,135 $ 92,252 $ 35,486 $ - $ - $ 385 $ - $ - $ 165,258 Special Mention 2,130 1,165 4,410 - - - - - 7,705 Substandard - - 2,357 - - - - - 2,357 Doubtful - - - - - - - - - Total $ 39,265 $ 93,417 $ 42,253 $ - $ - $ 385 $ - $ - $ 175,320 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans - Risk Rating Pass $ 5,227 $ 12,057 $ 9,234 $ 5,487 $ 5,291 $ 4,213 $ 71,633 $ 99 $ 113,241 Special Mention - 81 1,555 216 286 22 1,214 1,708 5,082 Substandard - 100 - - 186 1,202 294 - 1,782 Doubtful - - - - - - 218 24 242 Total $ 5,227 $ 12,238 $ 10,789 $ 5,703 $ 5,763 $ 5,437 $ 73,359 $ 1,831 $ 120,347 Current period gross charge-offs $ - $ - $ - $ 763 $ - $ - $ - $ - $ 763 Other agricultural loans - Risk Rating Pass $ 3,464 $ 1,645 $ 7,005 $ 1,154 $ 666 $ 521 $ 10,554 $ - $ 25,009 Special Mention - 491 223 45 8 42 500 - 1,309 Substandard - - - - 6 265 25 34 330 Doubtful - - - - - - - - - Total $ 3,464 $ 2,136 $ 7,228 $ 1,199 $ 680 $ 828 $ 11,079 $ 34 $ 26,648 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans - Risk Rating Pass $ 1,426 $ 14,207 $ 10,984 $ 4,363 $ 2 $ 25,678 $ - $ - $ 56,660 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ 1,426 $ 14,207 $ 10,984 $ 4,363 $ 2 $ 25,678 $ - $ - $ 56,660 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total - Risk Rating Pass $ 129,506 $ 508,067 $ 307,735 $ 167,342 $ 115,359 $ 349,971 $ 124,589 $ 2,954 $ 1,705,523 Special Mention 2,279 12,476 10,811 1,824 7,953 16,157 1,931 1,708 55,139 Substandard - 333 2,363 - 456 8,798 1,123 285 13,358 Doubtful - - - - - - 218 24 242 Total $ 131,785 $ 520,876 $ 320,909 $ 169,166 $ 123,768 $ 374,926 $ 127,861 $ 4,971 $ 1,774,262 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 mortgage loans, home equity loans, 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 above, 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 September 30, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted September 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 15,478 $ 89,640 $ 48,451 $ 30,300 $ 19,086 $ 101,162 $ - $ - $ 304,117 Nonperforming - 406 771 399 - 1,259 - - 2,835 Total $ 15,478 $ 90,046 $ 49,222 $ 30,699 $ 19,086 $ 102,421 $ - $ - $ 306,952 Current period gross charge-offs $ - $ - $ - $ - $ - $ 1 $ - $ - $ 1 Home equity - Payment Performance Performing $ 3,188 $ 3,105 $ 1,980 $ 2,142 $ 2,593 $ 8,412 $ 27,613 $ 275 $ 49,308 Nonperforming - - - - - 53 68 - 121 Total $ 3,188 $ 3,105 $ 1,980 $ 2,142 $ 2,593 $ 8,465 $ 27,681 $ 275 $ 49,429 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer - Payment Performance Performing $ 1,742 $ 1,115 $ 598 $ 509 $ 570 $ 3,024 $ 107,168 $ 2 $ 114,728 Nonperforming - 18 - - - 1,007 - - 1,025 Total $ 1,742 $ 1,133 $ 598 $ 509 $ 570 $ 4,031 $ 107,168 $ 2 $ 115,753 Current period gross charge-offs $ - $ - $ - $ - $ 1 $ 38 $ 16 $ - $ 55 Total - Payment Performance Performing $ 20,408 $ 93,860 $ 51,029 $ 32,951 $ 22,249 $ 112,593 $ 134,781 $ 277 $ 468,148 Nonperforming - 424 771 399 - 2,324 68 - 3,986 Total $ 20,408 $ 94,284 $ 51,800 $ 33,350 $ 22,249 $ 114,917 $ 134,849 $ 277 $ 472,134 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 September 30, 2023 and December 31, 2022 (in thousands): September 30 2023 30-59 Past Due 60-89 Past Due 90 Days Or Greater Total Due Current Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 836 $ 282 $ 2,335 $ 3,453 $ 303,499 $ 306,952 $ - Home Equity 130 77 100 307 49,122 49,429 - Commercial 1,797 514 1,003 3,314 1,077,809 1,081,123 - Agricultural 299 - 1,367 1,666 312,498 314,164 - Construction 677 - 2,357 3,034 172,286 175,320 - Consumer 647 124 1,025 1,796 113,957 115,753 8 Other commercial loans 633 59 - 692 119,655 120,347 - Other agricultural loans - 224 - 224 26,424 26,648 - State and political - - - - 56,660 56,660 - Total $ 5,019 $ 1,280 $ 8,187 $ 14,486 $ 2,231,910 $ 2,246,396 $ 8 Loans considered non-accrual $ 241 $ 98 $ 8,179 $ 8,518 $ 4,621 $ 13,139 Loans still accruing 4,778 1,182 8 5,968 2,227,289 2,233,257 Total $ 5,019 $ 1,280 $ 8,187 $ 14,486 $ 2,231,910 $ 2,246,396 December 31, 2022 30-59 Past Due 60-89 Past Due 90 Days Or Greater Total 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 nine months ended September 30, 2023 (dollars in thousands): Three months ended September 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 1 $ 42 0.00 % Agricultural 2 673 0.21 % Other commercial loans 5 1,378 1.15 % Total 8 $ 2,093 Nine months ended September 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 $ 129 0.04 % Commercial 7 1,969 0.18 % Agricultural 3 728 0.23 % Other commercial loans 5 1,378 1.15 % Total 16 $ 4,204 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 1 $ 86 0.01 % Total 1 $ 86 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 nine months ended September 30, 2023: Three months ended September 30, 2023 Term Extension Loan Type Number of loans Financial Effect Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 1 Extended the weighted average loan maturity 6 months Agricultural 2 Extended the weighted average loan maturity 3 months Consumer 5 Extended the loan maturity 10 months Total 8 Nine months ended September 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 3 Extended the weighted average loan maturity 5 months Other commercial loans 5 Extended the loan maturity 10 months Total 16 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 nine months ended September 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 September 30, 2023 (in thousands): September 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 $ 129 $ - $ - $ 129 Commercial 1,969 - - 1,969 Agricultural 728 - - 728 Total $ 4,204 $ - $ - $ 4,204 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial $ 86 $ - $ - $ 86 Total $ 86 $ - $ - $ 86 Foreclosed Assets Held For Sale Foreclosed assets acquired in settlement of loans are carried at fair value, less estimated costs to sell, and are included in other assets on the Consolidated Balance Sheet. As of September 30, 2023 and December 31, 2022, included within other assets are $474,000 and $543,000, respectively, of foreclosed assets. As of September 30, 2023, included within the foreclosed assets are $176,000 of consumer residential mortgages that were foreclosed on or received via a deed in lieu transaction prior to the period end. As of September 30, 2023, the Company had initiated formal foreclosure proceedings on $241,000 of residential mortgage loans, the collateral properties which have not yet been transferred into foreclosed assets.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 (in thousands): September 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 $ 2,607 $ (1,590 ) $ 1,017 $ 2,336 $ (1,362 ) $ 974 Core deposit intangibles 4,713 (1,864 ) 2,849 1,943 (1,645 ) 298 Total amortized intangible assets $ 7,320 $ (3,454 ) $ 3,866 $ 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). The Company based its projections of amortization expense shown below on existing asset balances at September 30, 2023. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended September 30 2023 $ 80 $ 157 $ 237 Nine September 30 2023 228 219 447 Three months ended September 30 2022 74 40 114 Nine September 30 2022 234 120 354 Estimate for year ending December 31, Remaining 2023 76 154 230 2024 277 564 841 2025 226 478 704 2026 174 395 569 2027 118 339 457 Thereafter 146 919 1,065 Total $ 1,017 $ 2,849 $ 3,866

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 and 2022, respectively (in thousands): Three Months Ended September 30, Nine September 30 2023 2022 2023 2022 Affected line item on the Consolidated Statement of Income (Loss) Service cost $ 75 $ 89 $ 230 $ 267 Salary and Employee Benefits Interest cost 104 69 324 207 Other Expenses Expected return on plan assets (183 ) (234 ) (577 ) (701 ) Other Expenses Partial Settlement - 144 - 144 Other Expenses Net amortization and deferral 17 24 31 72 Other Expenses Net periodic benefit cost $ 13 $ 92 $ 8 $ (11 ) 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 2016, the Company’s stockholders authorized a total of 150,000 shares of the Company’s common stock to be made available under the Plan. As of September 30, 2023, 113,449 shares remain available to be issued under the Plan. The Plan assists the Company in attracting, retaining and motivating employees to make substantial contributions to the success of the Company and to increase the emphasis on the use of equity as a key component of compensation. The following table details the vesting, awarding and forfeiting of restricted stock during the three and nine months ended September 30, 2023: Three months Nine Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,254 $ 71.61 6,622 $ 63.63 Granted 367 81.58 2,609 83.13 Forfeited (52 ) (63.09 ) (213 ) (63.12 ) Vested (499 ) (67.37 ) (2,948 ) (62.39 ) Outstanding, end of period 6,070 $ 72.63 6,070 $ 72.63 Compensation expense related to restricted stock is recognized, based on the market price of the stock at the grant date, over the vesting period. Compensation expense related to restricted stock was $ ,000 and $ ,000 for the nine months ended September 30, 2023 and 2022, respectively. For the three months ended September 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 Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2023
Accumulated Other Comprehensive Loss [Abstract]
Accumulated Other Comprehensive Loss	Note 9 – Accumulated Other Comprehensive Loss The following tables present the changes in accumulated other comprehensive income by component, net of tax, for the three and nine months ended September 30, 2023 and 2022 (in thousands): Three months ended September 30, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized gain on interest rate swap (a) Total Balance as of June 30, 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) Other comprehensive income (loss) before reclassifications (net of tax) (6,025 ) - 823 (5,202 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 6 (467 ) (461 ) Net current period other comprehensive income (loss) (6,025 ) 6 356 (5,663 ) Balance as of September 30 2023 $ (41,144 ) $ (1,039 ) $ 5,540 $ (36,643 ) Nine months ended September 30, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized gain on interest rate swap (a) Total Balance as of December 31, 2022 $ (37,514 ) $ (1,056 ) $ 5,429 $ (33,141 ) Other comprehensive income (loss) before reclassifications (net of tax) (3,669 ) - 1,352 (2,317 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 17 (1,241 ) (1,185 ) Net current period other comprehensive income (loss) (3,630 ) 17 111 (3,502 ) Balance as of September 30 2023 $ (41,144 ) $ (1,039 ) $ 5,540 $ (36,643 ) Three months ended September 30, 2022 Unrealized gain (loss) on available for sale securities (a ) Defined Benefit Pension Items (a) Unrealized gain on interest rate swap (a) Total Balance as of June 30, 2022 $ (28,928 ) $ (1,930 ) $ 4,299 $ (26,559 ) Other comprehensive income (loss) before reclassifications (net of tax) (10,727 ) - 1,444 (9,283 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 5 19 (37 ) (13 ) Net current period other comprehensive income (loss) (10,722 ) 19 1,407 (9,296 ) Balance as of September 30 2022 $ (39,650 ) $ (1,911 ) $ 5,706 $ (35,855 ) Nine months ended September 30, 2022 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized gain 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) (39,959 ) - 4,185 (35,774 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 5 57 12 74 Net current period other comprehensive income (loss) (39,954 ) 57 4,197 (35,700 ) Balance as of September 30 2022 $ (39,650 ) $ (1,911 ) $ 5,706 $ (35,855 ) (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 nine months ended September 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 September 30, 2023 2022 Unrealized gains and losses on available for sale securities $ - $ (6 ) Available for sale securities gains, net - 1 Provision for income taxes $ - $ (5 ) Net of tax Defined benefit pension items $ (7 ) $ (24 ) Other expenses 1 5 Provision for income taxes $ (6 ) $ (19 ) Net of tax Unrealized gain (loss) on interest rate swap $ 591 $ 47 Interest expense (124 ) (10 ) Provision for income taxes $ 467 $ 37 Net of tax Total reclassifications $ 461 $ 13 Nine Months Ended September 30, 2023 2022 Unrealized gains and losses on available for sale securities $ (51 ) $ (6 ) Available for sale securities gains, net 12 1 Provision for income taxes $ (39 ) $ (5 ) Net of tax Defined benefit pension items $ (21 ) $ (72 ) Other expenses 4 15 Provision for income taxes $ (17 ) $ (57 ) Net of tax Unrealized gain (loss) on interest rate swap $ 1,571 $ (15 ) Interest expense (330 ) 3 Provision for income taxes $ 1,241 $ (12 ) Net of tax Total reclassifications $ 1,185 $ (74 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 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. The Company’s valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While management believes the Company’s valuation methodologies are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. Transfers between levels of the fair value hierarchy are recognized on the actual date of the event or circumstances that caused the transfer, which generally coincides with the Company’s monthly and/or quarterly valuation process. Assets and Liabilities Required to be Measured at Fair Value on a Recurring Basis The fair values of equity securities and securities available for sale are determined by quoted prices in active markets, when available, and classified as Level I. If quoted market prices are not available, the fair value is determined by a matrix pricing, which is a mathematical technique, widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities but rather by relying on the securities’ relationship to other benchmark quoted securities and classified as Level II. The fair values consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond’s terms and conditions, among other things. The following tables present the assets and liabilities reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of September 30, 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. September 30 2023 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,858 $ - $ - $ 1,858 Available for sale securities: U.S. Agency securities - 63,647 - 63,647 U.S. Treasury securities 147,431 - - 147,431 Obligations of state and political subdivisions - 96,022 - 96,022 Corporate obligations - 12,120 - 12,120 Mortgage-backed securities in government sponsored entities - 98,587 - 98,587 Loans held for sale - 14,155 - 14,155 Other Assets Derivative instruments - 17,707 437 18,144 Liabilities Derivative instruments - (10,694 ) - (10,694 ) 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 and nine months ended September 30, 2023 (in thousands): IRLC- Asset Balance: June 30, 2023 $ 529 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (92 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: September 30, 2023 $ 437 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2023 $ (92 ) IRLC- Asset Beginning Balance: June 16, 2023 $ 657 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (220 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: September 30, 2023 $ 437 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2023 $ (220 ) At September 30, 2023, the Company had classified as Level 3 $437,000 of net derivative assets and liabilities related to IRLC. 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 75.39% to 99.64% at September 30, 2023. Significant unobservable inputs for assets measured at fair value on a recurring basis at September 30, 2023 (in thousands) : Quantitative Information about Level 3 Fair Value Measurements at September 30, 2023 Fair Value Valuation Significant Range Weighted Average Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 437 Discounted cash flows Pull-through rates 75.39%-99.64 % 90.40 % 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) September 30 2023 Level I Level II Level III Total Individually analyzed loans held for investment $ - $ - $ 3,980 $ 3,980 Other real estate owned - - 97 97 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 September 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 September 30 2023 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Individually analyzed loans held for investment $ 3,980 Appraised Collateral Values Discount for time since appraisal 0-100 % 26.55 % Selling costs 8%-10 % 9.89 % Holding period 0 - 12 months 6.70 months Other real estate owned 97 Appraised Collateral Values Discount for time since appraisal 32 % 32.00 % 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): September 30, 2023 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 4,566 $ 4,566 $ - $ - $ 4,566 Net loans 2,224,941 2,145,060 - - 2,080,817 Financial liabilities: Deposits 2,335,135 2,324,624 1,958,842 - 365,782 Borrowed funds 316,151 298,617 - - 298,617 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	9 Months Ended
	Sep. 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 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)	9 Months Ended
	Sep. 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 September 30, 2023 and for the periods ended September 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 nine month period ended September 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 Company 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 $7.8 million at September 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)	9 Months Ended
	Sep. 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)	9 Months Ended
	Sep. 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 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)	9 Months Ended
	Sep. 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)	9 Months Ended
	Sep. 30, 2023
Acquisition of HV Bancorp, Inc. [Abstract]
Net Assets Acquired and Consideration Transferred	The following table summarizes the purchase of HVBC 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	The following table presents financial information regarding the former HVBC operations included in our Consolidated Statement of Income from the date of acquisition through September under the column “Actual from Acquisition Date through September ”. In addition, the following table presents unaudited pro forma information as if the acquisition of HVBC 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 September 30, Unaudited Pro Forma for Three Months Ended Nine Months Ended September 30, September 30, (In Thousand s, 2023 2022 2023 2022 Net interest income $ 8,046 $ 21,775 $ 25,369 $ 68,025 $ 70,329 Non-interest income 600 3,797 4,372 10,502 14,638 Net income 3,140 7,061 9,070 8,008 22,652 Pro forma earnings per share: Basic $ 1.31 $ 1.93 1.61 $ 4.82 Diluted $ 1.31 $ 1.93 $ 1.61 $ 4.82

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 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 nine months ended September 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 Nine September 30, September 30 Revenue stream 2023 2022 2023 2022 Service charges on deposit accounts Overdraft fees $ 408 374 $ 1,138 $ 993 Statement fees 47 51 153 158 Interchange revenue 1,008 953 2,469 2,495 ATM income 35 39 107 194 Other service charges 194 92 329 241 Total Service Charges 1,692 1,509 4,196 4,081 Trust 172 187 583 620 Brokerage and insurance 473 446 1,429 1,428 Other 260 125 494 387 Total $ 2,597 $ 2,267 $ 6,702 $ 6,516

Earnings per Share (Tables)

Earnings per Share (Tables)	9 Months Ended
	Sep. 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 September 30, Nine September 30 2023 2022 2023 2022 Net income applicable to common stock $ 7,548,000 $ 7,544,000 $ 10,271,000 $ 21,185,000 Basic earnings per share computation Weighted average common shares outstanding 4,699,952 4,006,794 4,275,259 4,009,855 Earnings per share - basic $ 1.61 $ 1.88 $ 2.40 $ 5.28 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 4,699,952 4,006,794 4,275,259 4,009,855 Add: Dilutive effects of restricted stock - 234 - 2 Weighted average common shares outstanding for dilutive earnings per share 4,699,952 4,007,028 4,275,259 4,009,857 Earnings per share - diluted $ 1.61 $ 1.88 $ 2.40 $ 5.28

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 were as follows (in thousands): September 30, 2023 Amortized Cost Gross Unrealized Gains Gross Unrealized Fair Value Available-for-sale securities: U.S. agency securities $ 71,567 $ - $ (7,920 ) $ 63,647 U.S. treasury securities 160,426 - (12,995 ) 147,431 Obligations of state and political subdivisions 108,569 5 (12,552 ) 96,022 Corporate obligations 13,381 229 (1,490 ) 12,120 Mortgage-backed securities in government sponsored entities 115,945 9 (17,367 ) 98,587 Total available-for-sale securities $ 469,888 $ 243 $ (52,324 ) $ 417,807 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 September 30, 2023 and December 31, 2022 (in thousands). As of September 30, 2023, the Company owned 338 securities whose fair value was less than their cost basis. September 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 $ - $ - $ 61,646 $ (7,920 ) $ 61,646 $ (7,920 ) U.S. treasury securities - - 147,431 (12,995 ) 147,431 (12,995 ) Obligations of state and political subdivisions 4,731 (130 ) 89,094 (12,422 ) 93,825 (12,552 ) Corporate obligations 1,458 (289 ) 8,102 (1,201 ) 9,560 (1,490 ) Mortgage-backed securities in government sponsored entities 9,207 (293 ) 86,820 (17,074 ) 96,027 (17,367 ) Total securities $ 15,396 $ (712 ) $ 393,093 $ (51,612 ) $ 408,489 $ (52,324 ) 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 Nine Months Ended September 30, September 30, 2023 2022 2023 2022 Gross gains on available for sale securities $ - $ - $ 38 $ - Gross losses on available for sale securities - (6 ) (89 ) (6 ) Net gains $ - $ (6 ) $ (51 ) $ (6 )
Unrealized Gains (Losses) Related to Equity Securities	The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and nine month periods ended September 30, 2023 and 2022, and the portion of unrealized gains for the period that relates to equity investments held at September 30, 2023 and 2022 (in thousands): Three Months Ended September 30, Nine September 30 Equity securities 2023 2022 2023 2022 Net gains (losses) recognized in equity securities during the period $ 69 $ (19 ) $ (223 ) $ (198 ) Less: Net gains realized on the sale of equity securities during the period 9 4 14 4 Net unrealized gains (losses) $ 60 $ (23 ) $ (237 ) $ (202 )
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 September 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 $ 44,257 $ 43,316 Due after one year through five years 170,521 155,161 Due after five years through ten years 98,835 86,730 Due after ten years 156,275 132,600 Total $ 469,888 $ 417,807

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 (in thousands): September 30 2023 December 31, 2022 Real estate loans: Residential $ 356,381 $ 210,213 Commercial 1,081,123 876,569 Agricultural 314,164 313,614 Construction 175,320 80,691 Consumer 115,753 86,650 Other commercial loans 120,347 63,222 Other agricultural loans 26,648 34,832 State and political subdivision loans 56,660 59,208 Total 2,246,396 1,724,999 Allowance for credit losses - loans 21,455 18,552 Net loans $ 2,224,941 $ 1,706,447
Components of the Allowance for Credit Losses	The following table presents the components of the allowance for credit losses as of September 30, 2023 (in thousands): September 30, 2023 Allowance for Credit Losses - Loans $ 21,455 Allowance for Credit Losses - Off-Balance Sheet credit Exposure 1,265 Total allowance for credit losses $ 22,720 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 nine months ended September 30, 2023 (in thousands): Allowance for Credit Losses - Loans Allowance for Credit Losses - Off- Balance Sheet credit Exposure Total Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 Loans charge-off (808 ) - (808 ) Recoveries of loans previously charged-off 10 - 10 Net loans charged-off (798 ) - (798 ) Provision for credit losses 601 (126 ) 475 Balance at September 30, 2023 $ 21,455 $ 1,265 $ 22,720 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 (819 ) - (819 ) Recoveries of loans previously charged-off 41 - 41 Net loans charged-off (778 ) - (778 ) Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 701 36 737 Balance at September 30, 2023 $ 21,455 $ 1,265 $ 22,720 The following table presents the activity in the allowance for credit losses for the three and nine months ended September 30, 2022 (in thousands): Allowance for Credit Losses - Loans Reserve for unfunded commitments Total Balance at June 30, 2022 $ 17,570 $ 165 $ 17,735 Loans charge-off (13 ) - (13 ) Recoveries of loans previously charged-off 9 - 9 Net loans charged-off (4 ) - (4 ) Provision for credit losses 725 - 725 Balance at September 30, 2022 $ 18,291 $ 165 $ 18,456 Balance at December 31, 2021 $ 17,304 $ 165 $ 17,469 Loans charge-off (464 ) - (464 ) Recoveries of loans previously charged-off 26 - 26 Net loans charged-off (438 ) - (438 ) Provision for credit losses 1,425 - 1,425 Balance at September 30, 2022 $ 18,291 $ 165 $ 18,456
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 nine months ended September 30, 2022 (in thousands). For the three months ended September 30, 2022 Balance at June 30, 2022 Charge-offs Recoveries Provision Balance at September 30, 2022 Real estate loans: Residential $ 1,015 $ - $ - $ (10 ) $ 1,005 Commercial 9,216 - - 721 9,937 Agricultural 4,484 - - 54 4,538 Construction 563 - - 115 678 Consumer 464 (13 ) 5 (224 ) 232 Other commercial loans 1,173 - 4 (784 ) 393 Other agricultural loans 446 - - 913 1,359 State and political subdivision loans 323 - - 2 325 Unallocated (114 ) - - (62 ) (176 ) Total $ 17,570 $ (13 ) $ 9 $ 725 $ 18,291 For the nine months ended September 30, 2022 Balance at December 31, 2021 Charge-offs Recoveries Provision Balance at September 30, 2022 Real estate loans: Residential $ 1,147 $ - $ - $ (142 ) $ 1,005 Commercial 8,099 - - 1,838 9,937 Agricultural 4,729 - - (191 ) 4,538 Construction 434 - - 244 678 Consumer 262 (30 ) 15 (15 ) 232 Other commercial loans 1,023 (434 ) 11 (207 ) 393 Other agricultural loans 558 - - 801 1,359 State and political subdivision loans 281 - - 44 325 Unallocated 771 - - (947 ) (176 ) Total $ 17,304 $ (464 ) $ 26 $ 1,425 $ 18,291
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 September 30, 2023 (in thousands): Allowance for Credit Losses - Loans Loans September 30, 2023 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 2,484 $ 81 $ 2,565 $ 355,129 $ 1,252 $ 356,381 Commercial 9,030 155 9,185 1,078,360 2,763 1,081,123 Agricultural 3,456 19 3,475 310,507 3,657 314,164 Construction 1,547 286 1,833 172,963 2,357 175,320 Consumer 1,316 404 1,720 114,613 1,140 115,753 Other commercial loans 1,697 375 2,072 118,419 1,928 120,347 Other agricultural loans 229 - 229 26,349 299 26,648 State and political subdivision loans 48 - 48 56,660 - 56,660 Unallocated 328 - 328 - - - Total $ 20,135 $ 1,320 $ 21,455 $ 2,233,000 $ 13,396 $ 2,246,396 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 September 30, 2023 and December 31, 2022, respectively. The balances are presented by class of loan receivable (in thousands): September 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 $ 318 $ 2,517 $ - $ 2,835 $ 562 $ - $ 562 Home Equity - 121 - 121 29 - 29 Commercial 260 1,337 - 1,597 2,778 - 2,778 Agricultural 182 2,803 - 2,985 3,222 - 3,222 Construction 2,357 - - 2,357 - - - Consumer 1,007 10 8 1,025 - 7 7 Other commercial loans 526 1,402 - 1,928 62 - 62 Other agricultural loans - 299 - 299 285 - 285 $ 4,650 $ 8,489 $ 8 $ 13,147 $ 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 September 30, 2023 and December 31, 2022 (in thousands): September 30, 2023 Real Estate Other None Total Real estate loans: Mortgages $ 2,835 $ - $ - $ 2,835 Home Equity 121 - - 121 Commercial 1,597 - - 1,597 Agricultural 2,985 - - 2,985 Construction 2,357 - - 2,357 Consumer - - 1,017 1,017 Other commercial loans - 1,928 - 1,928 Other agricultural loans - 299 - 299 $ 9,895 $ 2,227 $ 1,017 $ 13,139 December 31, 2022 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 $ 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 September 30, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted September 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 65,893 $ 333,600 $ 215,198 $ 123,779 $ 82,640 $ 195,576 $ 29,476 $ 1,166 $ 1,047,328 Special Mention - 8,824 3,412 1,563 7,659 9,391 123 - 30,972 Substandard - 233 6 - 161 1,686 729 8 2,823 Doubtful - - - - - - - - - Total $ 65,893 $ 342,657 $ 218,616 $ 125,342 $ 90,460 $ 206,653 $ 30,328 $ 1,174 $ 1,081,123 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 16,361 $ 54,306 $ 29,828 $ 32,559 $ 26,760 $ 123,598 $ 12,926 $ 1,689 $ 298,027 Special Mention 149 1,915 1,211 - - 6,702 94 - 10,071 Substandard - - - - 103 5,645 75 243 6,066 Doubtful - - - - - - - - - Total $ 16,510 $ 56,221 $ 31,039 $ 32,559 $ 26,863 $ 135,945 $ 13,095 $ 1,932 $ 314,164 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction - Risk Rating Pass $ 37,135 $ 92,252 $ 35,486 $ - $ - $ 385 $ - $ - $ 165,258 Special Mention 2,130 1,165 4,410 - - - - - 7,705 Substandard - - 2,357 - - - - - 2,357 Doubtful - - - - - - - - - Total $ 39,265 $ 93,417 $ 42,253 $ - $ - $ 385 $ - $ - $ 175,320 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans - Risk Rating Pass $ 5,227 $ 12,057 $ 9,234 $ 5,487 $ 5,291 $ 4,213 $ 71,633 $ 99 $ 113,241 Special Mention - 81 1,555 216 286 22 1,214 1,708 5,082 Substandard - 100 - - 186 1,202 294 - 1,782 Doubtful - - - - - - 218 24 242 Total $ 5,227 $ 12,238 $ 10,789 $ 5,703 $ 5,763 $ 5,437 $ 73,359 $ 1,831 $ 120,347 Current period gross charge-offs $ - $ - $ - $ 763 $ - $ - $ - $ - $ 763 Other agricultural loans - Risk Rating Pass $ 3,464 $ 1,645 $ 7,005 $ 1,154 $ 666 $ 521 $ 10,554 $ - $ 25,009 Special Mention - 491 223 45 8 42 500 - 1,309 Substandard - - - - 6 265 25 34 330 Doubtful - - - - - - - - - Total $ 3,464 $ 2,136 $ 7,228 $ 1,199 $ 680 $ 828 $ 11,079 $ 34 $ 26,648 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans - Risk Rating Pass $ 1,426 $ 14,207 $ 10,984 $ 4,363 $ 2 $ 25,678 $ - $ - $ 56,660 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ 1,426 $ 14,207 $ 10,984 $ 4,363 $ 2 $ 25,678 $ - $ - $ 56,660 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total - Risk Rating Pass $ 129,506 $ 508,067 $ 307,735 $ 167,342 $ 115,359 $ 349,971 $ 124,589 $ 2,954 $ 1,705,523 Special Mention 2,279 12,476 10,811 1,824 7,953 16,157 1,931 1,708 55,139 Substandard - 333 2,363 - 456 8,798 1,123 285 13,358 Doubtful - - - - - - 218 24 242 Total $ 131,785 $ 520,876 $ 320,909 $ 169,166 $ 123,768 $ 374,926 $ 127,861 $ 4,971 $ 1,774,262 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 mortgage loans, home equity loans, 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 above, 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 September 30, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted September 30, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 15,478 $ 89,640 $ 48,451 $ 30,300 $ 19,086 $ 101,162 $ - $ - $ 304,117 Nonperforming - 406 771 399 - 1,259 - - 2,835 Total $ 15,478 $ 90,046 $ 49,222 $ 30,699 $ 19,086 $ 102,421 $ - $ - $ 306,952 Current period gross charge-offs $ - $ - $ - $ - $ - $ 1 $ - $ - $ 1 Home equity - Payment Performance Performing $ 3,188 $ 3,105 $ 1,980 $ 2,142 $ 2,593 $ 8,412 $ 27,613 $ 275 $ 49,308 Nonperforming - - - - - 53 68 - 121 Total $ 3,188 $ 3,105 $ 1,980 $ 2,142 $ 2,593 $ 8,465 $ 27,681 $ 275 $ 49,429 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer - Payment Performance Performing $ 1,742 $ 1,115 $ 598 $ 509 $ 570 $ 3,024 $ 107,168 $ 2 $ 114,728 Nonperforming - 18 - - - 1,007 - - 1,025 Total $ 1,742 $ 1,133 $ 598 $ 509 $ 570 $ 4,031 $ 107,168 $ 2 $ 115,753 Current period gross charge-offs $ - $ - $ - $ - $ 1 $ 38 $ 16 $ - $ 55 Total - Payment Performance Performing $ 20,408 $ 93,860 $ 51,029 $ 32,951 $ 22,249 $ 112,593 $ 134,781 $ 277 $ 468,148 Nonperforming - 424 771 399 - 2,324 68 - 3,986 Total $ 20,408 $ 94,284 $ 51,800 $ 33,350 $ 22,249 $ 114,917 $ 134,849 $ 277 $ 472,134 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 September 30, 2023 and December 31, 2022 (in thousands): September 30 2023 30-59 Past Due 60-89 Past Due 90 Days Or Greater Total Due Current Total Loans Receivables 90 Days or Greater and Accruing Real estate loans: Mortgages $ 836 $ 282 $ 2,335 $ 3,453 $ 303,499 $ 306,952 $ - Home Equity 130 77 100 307 49,122 49,429 - Commercial 1,797 514 1,003 3,314 1,077,809 1,081,123 - Agricultural 299 - 1,367 1,666 312,498 314,164 - Construction 677 - 2,357 3,034 172,286 175,320 - Consumer 647 124 1,025 1,796 113,957 115,753 8 Other commercial loans 633 59 - 692 119,655 120,347 - Other agricultural loans - 224 - 224 26,424 26,648 - State and political - - - - 56,660 56,660 - Total $ 5,019 $ 1,280 $ 8,187 $ 14,486 $ 2,231,910 $ 2,246,396 $ 8 Loans considered non-accrual $ 241 $ 98 $ 8,179 $ 8,518 $ 4,621 $ 13,139 Loans still accruing 4,778 1,182 8 5,968 2,227,289 2,233,257 Total $ 5,019 $ 1,280 $ 8,187 $ 14,486 $ 2,231,910 $ 2,246,396 December 31, 2022 30-59 Past Due 60-89 Past Due 90 Days Or Greater Total 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 nine months ended September 30, 2023 (dollars in thousands): Three months ended September 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 1 $ 42 0.00 % Agricultural 2 673 0.21 % Other commercial loans 5 1,378 1.15 % Total 8 $ 2,093 Nine months ended September 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 $ 129 0.04 % Commercial 7 1,969 0.18 % Agricultural 3 728 0.23 % Other commercial loans 5 1,378 1.15 % Total 16 $ 4,204 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 1 $ 86 0.01 % Total 1 $ 86 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 nine months ended September 30, 2023: Three months ended September 30, 2023 Term Extension Loan Type Number of loans Financial Effect Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial 1 Extended the weighted average loan maturity 6 months Agricultural 2 Extended the weighted average loan maturity 3 months Consumer 5 Extended the loan maturity 10 months Total 8 Nine months ended September 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 3 Extended the weighted average loan maturity 5 months Other commercial loans 5 Extended the loan maturity 10 months Total 16 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 nine months ended September 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 September 30, 2023 (in thousands): September 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 $ 129 $ - $ - $ 129 Commercial 1,969 - - 1,969 Agricultural 728 - - 728 Total $ 4,204 $ - $ - $ 4,204 Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty Real estate loans: Commercial $ 86 $ - $ - $ 86 Total $ 86 $ - $ - $ 86

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 (in thousands): September 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 $ 2,607 $ (1,590 ) $ 1,017 $ 2,336 $ (1,362 ) $ 974 Core deposit intangibles 4,713 (1,864 ) 2,849 1,943 (1,645 ) 298 Total amortized intangible assets $ 7,320 $ (3,454 ) $ 3,866 $ 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). The Company based its projections of amortization expense shown below on existing asset balances at September 30, 2023. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended September 30 2023 $ 80 $ 157 $ 237 Nine September 30 2023 228 219 447 Three months ended September 30 2022 74 40 114 Nine September 30 2022 234 120 354 Estimate for year ending December 31, Remaining 2023 76 154 230 2024 277 564 841 2025 226 478 704 2026 174 395 569 2027 118 339 457 Thereafter 146 919 1,065 Total $ 1,017 $ 2,849 $ 3,866

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 and 2022, respectively (in thousands): Three Months Ended September 30, Nine September 30 2023 2022 2023 2022 Affected line item on the Consolidated Statement of Income (Loss) Service cost $ 75 $ 89 $ 230 $ 267 Salary and Employee Benefits Interest cost 104 69 324 207 Other Expenses Expected return on plan assets (183 ) (234 ) (577 ) (701 ) Other Expenses Partial Settlement - 144 - 144 Other Expenses Net amortization and deferral 17 24 31 72 Other Expenses Net periodic benefit cost $ 13 $ 92 $ 8 $ (11 )
Restricted Stock Activity	The following table details the vesting, awarding and forfeiting of restricted stock during the three and nine months ended September 30, 2023: Three months Nine Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,254 $ 71.61 6,622 $ 63.63 Granted 367 81.58 2,609 83.13 Forfeited (52 ) (63.09 ) (213 ) (63.12 ) Vested (499 ) (67.37 ) (2,948 ) (62.39 ) Outstanding, end of period 6,070 $ 72.63 6,070 $ 72.63

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2023
Accumulated Other 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 nine months ended September 30, 2023 and 2022 (in thousands): Three months ended September 30, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized gain on interest rate swap (a) Total Balance as of June 30, 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) Other comprehensive income (loss) before reclassifications (net of tax) (6,025 ) - 823 (5,202 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 6 (467 ) (461 ) Net current period other comprehensive income (loss) (6,025 ) 6 356 (5,663 ) Balance as of September 30 2023 $ (41,144 ) $ (1,039 ) $ 5,540 $ (36,643 ) Nine months ended September 30, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized gain on interest rate swap (a) Total Balance as of December 31, 2022 $ (37,514 ) $ (1,056 ) $ 5,429 $ (33,141 ) Other comprehensive income (loss) before reclassifications (net of tax) (3,669 ) - 1,352 (2,317 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 17 (1,241 ) (1,185 ) Net current period other comprehensive income (loss) (3,630 ) 17 111 (3,502 ) Balance as of September 30 2023 $ (41,144 ) $ (1,039 ) $ 5,540 $ (36,643 ) Three months ended September 30, 2022 Unrealized gain (loss) on available for sale securities (a ) Defined Benefit Pension Items (a) Unrealized gain on interest rate swap (a) Total Balance as of June 30, 2022 $ (28,928 ) $ (1,930 ) $ 4,299 $ (26,559 ) Other comprehensive income (loss) before reclassifications (net of tax) (10,727 ) - 1,444 (9,283 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 5 19 (37 ) (13 ) Net current period other comprehensive income (loss) (10,722 ) 19 1,407 (9,296 ) Balance as of September 30 2022 $ (39,650 ) $ (1,911 ) $ 5,706 $ (35,855 ) Nine months ended September 30, 2022 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized gain 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) (39,959 ) - 4,185 (35,774 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 5 57 12 74 Net current period other comprehensive income (loss) (39,954 ) 57 4,197 (35,700 ) Balance as of September 30 2022 $ (39,650 ) $ (1,911 ) $ 5,706 $ (35,855 ) (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 nine months ended September 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 September 30, 2023 2022 Unrealized gains and losses on available for sale securities $ - $ (6 ) Available for sale securities gains, net - 1 Provision for income taxes $ - $ (5 ) Net of tax Defined benefit pension items $ (7 ) $ (24 ) Other expenses 1 5 Provision for income taxes $ (6 ) $ (19 ) Net of tax Unrealized gain (loss) on interest rate swap $ 591 $ 47 Interest expense (124 ) (10 ) Provision for income taxes $ 467 $ 37 Net of tax Total reclassifications $ 461 $ 13 Nine Months Ended September 30, 2023 2022 Unrealized gains and losses on available for sale securities $ (51 ) $ (6 ) Available for sale securities gains, net 12 1 Provision for income taxes $ (39 ) $ (5 ) Net of tax Defined benefit pension items $ (21 ) $ (72 ) Other expenses 4 15 Provision for income taxes $ (17 ) $ (57 ) Net of tax Unrealized gain (loss) on interest rate swap $ 1,571 $ (15 ) Interest expense (330 ) 3 Provision for income taxes $ 1,241 $ (12 ) Net of tax Total reclassifications $ 1,185 $ (74 ) (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 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 September 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. September 30 2023 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,858 $ - $ - $ 1,858 Available for sale securities: U.S. Agency securities - 63,647 - 63,647 U.S. Treasury securities 147,431 - - 147,431 Obligations of state and political subdivisions - 96,022 - 96,022 Corporate obligations - 12,120 - 12,120 Mortgage-backed securities in government sponsored entities - 98,587 - 98,587 Loans held for sale - 14,155 - 14,155 Other Assets Derivative instruments - 17,707 437 18,144 Liabilities Derivative instruments - (10,694 ) - (10,694 ) 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 and nine months ended September 30, 2023 (in thousands): IRLC- Asset Balance: June 30, 2023 $ 529 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (92 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: September 30, 2023 $ 437 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2023 $ (92 ) IRLC- Asset Beginning Balance: June 16, 2023 $ 657 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (220 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: September 30, 2023 $ 437 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2023 $ (220 )
Assets Measured at Fair Value on Non-recurring Basis	Assets measured at fair value on a nonrecurring basis in thousands) September 30 2023 Level I Level II Level III Total Individually analyzed loans held for investment $ - $ - $ 3,980 $ 3,980 Other real estate owned - - 97 97 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 September 30, 2023 (in thousands) : Quantitative Information about Level 3 Fair Value Measurements at September 30, 2023 Fair Value Valuation Significant Range Weighted Average Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 437 Discounted cash flows Pull-through rates 75.39%-99.64 % 90.40 % The following table provides a listing of the significant unobservable inputs used in the fair value measurement process for items valued utilizing Level III techniques (dollars in thousands). Quantitative Information about Level III Fair Value Measurements September 30 2023 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Individually analyzed loans held for investment $ 3,980 Appraised Collateral Values Discount for time since appraisal 0-100 % 26.55 % Selling costs 8%-10 % 9.89 % Holding period 0 - 12 months 6.70 months Other real estate owned 97 Appraised Collateral Values Discount for time since appraisal 32 % 32.00 % December 31, 2022 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Individually analyzed loans held for investment 496 Appraised Collateral Values Discount for time since appraisal 0-100 % 25.16 % Selling costs 8%-10 % 8.41 % Holding period 6 - 12 months 11.51 months Other real estate owned 297 Appraised Collateral Values Discount for time since appraisal 20-84 % 39.84 %
Carrying Amount and Fair Value of Financial Instruments	The carrying amount and fair value of the Company’s financial instruments that are not required to be measured or reported at fair value on a recurring basis are as follows (in thousands): September 30, 2023 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 4,566 $ 4,566 $ - $ - $ 4,566 Net loans 2,224,941 2,145,060 - - 2,080,817 Financial liabilities: Deposits 2,335,135 2,324,624 1,958,842 - 365,782 Borrowed funds 316,151 298,617 - - 298,617 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	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Allowance for Credit Loss [Abstract]
Retained earnings	$ 167,740		$ 164,922
Related to unfunded commitments	1,265	$ 1,391	165	$ 165	$ 165	$ 165
Related to loans	$ (21,455)	$ (21,652)	(18,552)	$ (18,291)	$ (17,570)	$ (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	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	$ 21,455	$ 21,652	$ 18,552	$ 18,291	$ 17,570	$ 17,304
Allowance for Credit Losses - Off-Balance Sheet credit Exposure	1,265	1,391	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	2,565	2,675	1,056	1,005	1,015	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	9,185	9,274	10,120	9,937	9,216	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	3,475	3,579	4,589	4,538	4,484	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	1,833	1,667	801	678	563	434
Consumer [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	1,720	1,259	135	232	464	262
Other Commercial Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	2,072	2,477	1,040	393	1,173	1,023
Other Agricultural Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	229	268	489	1,359	446	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	48	52	322	325	323	281
Unallocated [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	$ 328	$ 401	0	$ (176)	$ (114)	$ 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	Sep. 30, 2023 USD ($)
Accrued Interest Receivable on Loans and Leases [Abstract]
Accrued interest receivable on loans held for investment	$ 7.8

Acquisition of HV Bancorp, In_3

Acquisition of HV Bancorp, Inc., Summary (Details) $ / shares in Units, $ in Thousands		3 Months Ended	9 Months Ended
	Jun. 16, 2023 USD ($) $ / shares shares	Dec. 31, 2022 Office Branch $ / shares	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
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	Sep. 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	Sep. 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	604,570
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		9 Months Ended
	Jun. 16, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Accounting for Acquired Loans [Abstract]
Day 1 Provision for Credit Losses- Non-PCD Loans		$ 0	$ 0	$ 4,591	$ 0
Merger and acquisition		$ 623	$ 0	$ 9,269	$ 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	3 Months Ended		4 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022
Pro Forma Information [Abstract]
Net interest income	$ 22,404	$ 18,846		$ 58,405	$ 52,837
Non-interest income	3,662	2,692		8,116	7,427
Net income	7,548	7,544		10,271	21,185
HV Bancorp, Inc. [Member] | Pro Forma [Member]
Pro Forma Information [Abstract]
Net interest income			$ 8,046
Non-interest income			600
Net income			$ 3,140
Net interest income	21,775	25,369		68,025	70,329
Non-interest income	3,797	4,372		10,502	14,638
Net income	$ 7,061	$ 9,070		$ 8,008	$ 22,652
Business Acquisition, Pro Forma Earnings per Share [Abstract]
Basic (in dollars per share)	$ 1.31	$ 1.93		$ 1.61	$ 4.82
Diluted (in dollars per share)	$ 1.31	$ 1.93		$ 1.61	$ 4.82

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue from Customers [Abstract]
Service charges	$ 1,692	$ 1,509	$ 4,196	$ 4,081
Trust	172	187	583	620
Brokerage and insurance	473	446	1,429	1,428
Other	260	125	494	387
Revenue from customers	2,597	2,267	6,702	6,516
Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	1,692	1,509	4,196	4,081
Overdraft Fees [Member]
Revenue from Customers [Abstract]
Service charges	408	374	1,138	993
Statement Fees [Member]
Revenue from Customers [Abstract]
Service charges	47	51	153	158
Interchange Revenue [Member]
Revenue from Customers [Abstract]
Service charges	1,008	953	2,469	2,495
ATM Income [Member]
Revenue from Customers [Abstract]
Service charges	35	39	107	194
Other Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	$ 194	$ 92	$ 329	$ 241

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings per Share [Abstract]
Net income applicable to common stock	$ 7,548	$ 7,544	$ 10,271	$ 21,185
Basic earnings per share computation [Abstract]
Weighted average common shares outstanding (in shares)	4,699,952	4,006,794	4,275,259	4,009,855
Earnings per share - basic (in dollars per share)	$ 1.61	$ 1.88	$ 2.4	$ 5.28
Diluted earnings per share computation [Abstract]
Weighted average common shares outstanding for basic earnings per share (in shares)	4,699,952	4,006,794	4,275,259	4,009,855
Add: Dilutive effects of restricted stock (in shares)	0	234	0	2
Weighted average common shares outstanding for dilutive earnings per share (in shares)	4,699,952	4,007,028	4,275,259	4,009,857
Earnings per share - diluted (in dollars per share)	$ 1.61	$ 1.88	$ 2.4	$ 5.28
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive restricted stock excluded from net income per share calculations (in shares)	5,535	356	5,535	5,811
Restricted Stock [Member] | Minimum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 44.93	$ 57.36	$ 44.93	$ 44.93
Restricted Stock [Member] | Maximum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 83.38	$ 74.27	$ 83.38	$ 74.27

Investments, Amortized Cost, Gr

Investments, Amortized Cost, Gross Unrealized Gains and Losses and Fair Value of Investment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Securities [Abstract]
Amortized cost	$ 469,888	$ 486,993
Gross unrealized gains	243	50
Gross unrealized losses	(52,324)	(47,537)
Fair value	417,807	439,506
U.S. Agency Securities [Member]
Debt Securities [Abstract]
Amortized cost	71,567	78,556
Gross unrealized gains	0	0
Gross unrealized losses	(7,920)	(7,879)
Fair value	63,647	70,677
U.S. Treasury Securities [Member]
Debt Securities [Abstract]
Amortized cost	160,426	162,236
Gross unrealized gains	0	0
Gross unrealized losses	(12,995)	(13,666)
Fair value	147,431	148,570
Obligations of State and Political Subdivisions [Member]
Debt Securities [Abstract]
Amortized cost	108,569	120,562
Gross unrealized gains	5	35
Gross unrealized losses	(12,552)	(10,297)
Fair value	96,022	110,300
Corporate Obligations [Member]
Debt Securities [Abstract]
Amortized cost	13,381	10,335
Gross unrealized gains	229	0
Gross unrealized losses	(1,490)	(952)
Fair value	12,120	9,383
Mortgage-backed Securities in Government Sponsored Entities [Member]
Debt Securities [Abstract]
Amortized cost	115,945	115,304
Gross unrealized gains	9	15
Gross unrealized losses	(17,367)	(14,743)
Fair value	$ 98,587	$ 100,576

Investments, Gross Unrealized L

Investments, Gross Unrealized Losses and Fair Value and Net Unrealized Gains (Losses) (Details) $ in Thousands	Sep. 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	338
Less than twelve months, Fair value	$ 15,396	$ 181,562
Less than twelve months, Gross unrealized losses	(712)	(11,648)
Twelve months or greater, Fair value	393,093	246,164
Twelve months or greater, Gross unrealized losses	(51,612)	(35,889)
Total, Fair value	408,489	427,726
Total, Gross Unrealized Losses	(52,324)	(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	0	39,729
Less than twelve months, Gross unrealized losses	0	(1,892)
Twelve months or greater, Fair value	61,646	30,948
Twelve months or greater, Gross unrealized losses	(7,920)	(5,987)
Total, Fair value	61,646	70,677
Total, Gross Unrealized Losses	(7,920)	(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	147,431	115,897
Twelve months or greater, Gross unrealized losses	(12,995)	(12,329)
Total, Fair value	147,431	148,570
Total, Gross Unrealized Losses	(12,995)	(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	4,731	66,725
Less than twelve months, Gross unrealized losses	(130)	(4,887)
Twelve months or greater, Fair value	89,094	35,782
Twelve months or greater, Gross unrealized losses	(12,422)	(5,410)
Total, Fair value	93,825	102,507
Total, Gross Unrealized Losses	(12,552)	(10,297)
Corporate Obligations [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	1,458	2,165
Less than twelve months, Gross unrealized losses	(289)	(165)
Twelve months or greater, Fair value	8,102	6,218
Twelve months or greater, Gross unrealized losses	(1,201)	(787)
Total, Fair value	9,560	8,383
Total, Gross Unrealized Losses	(1,490)	(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	9,207	40,270
Less than twelve months, Gross unrealized losses	(293)	(3,367)
Twelve months or greater, Fair value	86,820	57,319
Twelve months or greater, Gross unrealized losses	(17,074)	(11,376)
Total, Fair value	96,027	97,589
Total, Gross Unrealized Losses	$ (17,367)	$ (14,743)

Investments, Gross Gains and Lo

Investments, Gross Gains and Losses, Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Investments [Abstract]
Accrued interest receivable on available-for-sale debt securities	$ 2,145		$ 2,145
Contractual payment of past due			90 days
Proceeds from sale of securities available-for-sale	0	$ 4,492	$ 86,504	$ 4,492
Gross gains and losses available-for-sale securities [Abstract]
Gross gains on available for sale securities	0	0	38	0
Gross losses on available for sale securities	0	(6)	(89)	(6)
Net gains	0	(6)	(51)	(6)
Equity securities [Abstract]
Net gains (losses) recognized in equity securities during the period	69	(19)	(223)	(198)
Less: Net gains realized on the sale of equity securities during the period	9	4	14	4
Net unrealized gains (losses)	60	$ (23)	(237)	$ (202)
Asset Pledged as Collateral [Member] | Public Funds, Other Deposit and Borrowings [Member]
Investment Securities Pledged [Abstract]
Investment securities pledged as collateral	$ 353,200		$ 353,200		$ 311,800

Investments, Debt Securities, A

Investments, Debt Securities, Amortized Cost and Fair Value by Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Due in one year or less	$ 44,257
Due after one year through five years	170,521
Due after five years through ten years	98,835
Due after ten years	156,275
Amortized cost	469,888	$ 486,993
Available-for-Sale Debt Securities, Fair Value [Abstract]
Due in one year or less	43,316
Due after one year through five years	155,161
Due after five years through ten years	86,730
Due after ten years	132,600
Fair value	$ 417,807	$ 439,506

Loans, Primary Segments Portfol

Loans, Primary Segments Portfolio and Accretable Yield for PCI Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	$ 2,246,396		$ 1,724,999
Allowance for Credit Losses	21,455	$ 21,652	18,552	$ 18,291	$ 17,570	$ 17,304
Net loans	2,224,941		1,706,447
Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	306,952
Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	1,081,123
Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	175,320
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	356,381		210,213
Allowance for Credit Losses	2,565	2,675	1,056	1,005	1,015	1,147
Real Estate Loans [Member] | Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	1,081,123		876,569
Allowance for Credit Losses	9,185	9,274	10,120	9,937	9,216	8,099
Net loans			876,569
Real Estate Loans [Member] | Agricultural [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	314,164		313,614
Allowance for Credit Losses	3,475	3,579	4,589	4,538	4,484	4,729
Real Estate Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	175,320		80,691
Allowance for Credit Losses	1,833	1,667	801	678	563	434
Net loans			80,691
Consumer [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	115,753		86,650
Allowance for Credit Losses	1,720	1,259	135	232	464	262
Other Commercial Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	120,347		63,222
Allowance for Credit Losses	2,072	2,477	1,040	393	1,173	1,023
Net loans			63,222
Other Commercial Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	120,347
Other Agricultural Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	26,648		34,832
Allowance for Credit Losses	229	268	489	1,359	446	558
Net loans			34,832
State and Political Subdivision Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	56,660		59,208
Allowance for Credit Losses	$ 48	$ 52	322	$ 325	$ 323	$ 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses	$ 21,455	$ 18,291	$ 21,455	$ 18,291
Allowance for Credit Losses - Off-Balance Sheet credit Exposure	1,265	165	1,265	165
Total allowance for credit losses	22,720	18,456	22,720	18,456
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	21,652	17,570	18,552	17,304
Loans charge-off	(808)	(13)	(819)	(464)
Recoveries of loans previously charged-off	10	9	41	26
Net loans charged-off	(798)	(4)	(778)	(438)
Provision for credit losses	601	725	701	1,425
Balance at end of period	21,455	18,291	21,455	18,291
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, credit loss, liability	1,391	165	165	165
Off-Balance-Sheet, credit loss, liability, provision for credit losses	(126)		36
Off-Balance-Sheet, credit loss, liability	1,265	165	1,265	165
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period	23,043	17,735	18,717	17,469
Loans charge-off	(808)	(13)	(819)	(464)
Recoveries of loans previously charged-off	10	9	41	26
Net loans charged-off	(798)	(4)	(778)	(438)
Provision for credit losses	475	725	737	1,425
Balance at end of period	$ 22,720	$ 18,456	22,720	$ 18,456
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
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, credit loss, liability			0
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period			1,689
Acquisition Day 1 Non-PCD [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Provision for credit losses			4,591
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Provision for credit losses			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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 21,652	$ 17,570	$ 18,552	$ 17,304
Allowance for credit loss on PCD acquired loans			1,689
Charge-offs	(808)	(13)	(819)	(464)
Recoveries	10	9	41	26
Provision	601	725	5,292	1,425
Balance at end of period	21,455	18,291	21,455	18,291
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	2,675	1,015	1,056	1,147
Allowance for credit loss on PCD acquired loans			108
Charge-offs	0	0	(1)	0
Recoveries	0	0	0	0
Provision	(110)	(10)	1,323	(142)
Balance at end of period	2,565	1,005	2,565	1,005
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	9,274	9,216	10,120	8,099
Allowance for credit loss on PCD acquired loans			39
Charge-offs	0	0	0	0
Recoveries	2	0	2	0
Provision	(91)	721	2,094	1,838
Balance at end of period	9,185	9,937	9,185	9,937
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	3,579	4,484	4,589	4,729
Allowance for credit loss on PCD acquired loans			37
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(104)	54	(6)	(191)
Balance at end of period	3,475	4,538	3,475	4,538
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	1,667	563	801	434
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	166	115	1,135	244
Balance at end of period	1,833	678	1,833	678
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	1,259	464	135	262
Allowance for credit loss on PCD acquired loans			677
Charge-offs	(45)	(13)	(55)	(30)
Recoveries	3	5	30	15
Provision	503	(224)	(107)	(15)
Balance at end of period	1,720	232	1,720	232
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	2,477	1,173	1,040	1,023
Allowance for credit loss on PCD acquired loans			828
Charge-offs	(763)	0	(763)	(434)
Recoveries	5	4	9	11
Provision	353	(784)	1,286	(207)
Balance at end of period	2,072	393	2,072	393
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	268	446	489	558
Allowance for credit loss on PCD acquired loans			0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(39)	913	(41)	801
Balance at end of period	229	1,359	229	1,359
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	52	323	322	281
Allowance for credit loss on PCD acquired loans			0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(4)	2	6	44
Balance at end of period	48	325	48	325
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	401	(114)	0	771
Allowance for credit loss on PCD acquired loans			0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(73)	(62)	(398)	(947)
Balance at end of period	$ 328	$ (176)	328	$ (176)
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	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	$ 20,135		$ 102
Individually evaluated for impairment	1,320		18,450
Total Allowance for Credit Losses - Loans	21,455	$ 21,652	18,552	$ 18,291	$ 17,570	$ 17,304
Collectively evaluated for impairment	2,233,000		1,709,724
Individually evaluated for impairment	13,396		11,969
Loans acquired with deteriorated credit quality			3,306
Total Loans	2,246,396		1,724,999
Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	306,952
Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	1,081,123
Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	175,320
Real Estate Loans [Member] | Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	2,484		4
Individually evaluated for impairment	81		1,052
Total Allowance for Credit Losses - Loans	2,565	2,675	1,056	1,005	1,015	1,147
Collectively evaluated for impairment	355,129		209,869
Individually evaluated for impairment	1,252		335
Loans acquired with deteriorated credit quality			9
Total Loans	356,381		210,213
Real Estate Loans [Member] | Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	9,030		57
Individually evaluated for impairment	155		10,063
Total Allowance for Credit Losses - Loans	9,185	9,274	10,120	9,937	9,216	8,099
Collectively evaluated for impairment	1,078,360		869,038
Individually evaluated for impairment	2,763		5,675
Loans acquired with deteriorated credit quality			1,856
Total Loans	1,081,123		876,569
Real Estate Loans [Member] | Agricultural [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	3,456		24
Individually evaluated for impairment	19		4,565
Total Allowance for Credit Losses - Loans	3,475	3,579	4,589	4,538	4,484	4,729
Collectively evaluated for impairment	310,507		306,793
Individually evaluated for impairment	3,657		5,380
Loans acquired with deteriorated credit quality			1,441
Total Loans	314,164		313,614
Real Estate Loans [Member] | Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,547		0
Individually evaluated for impairment	286		801
Total Allowance for Credit Losses - Loans	1,833	1,667	801	678	563	434
Collectively evaluated for impairment	172,963		80,691
Individually evaluated for impairment	2,357		0
Loans acquired with deteriorated credit quality			0
Total Loans	175,320		80,691
Consumer [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,316		4
Individually evaluated for impairment	404		131
Total Allowance for Credit Losses - Loans	1,720	1,259	135	232	464	262
Collectively evaluated for impairment	114,613		86,646
Individually evaluated for impairment	1,140		4
Loans acquired with deteriorated credit quality			0
Total Loans	115,753		86,650
Other Commercial Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,697		13
Individually evaluated for impairment	375		1,027
Total Allowance for Credit Losses - Loans	2,072	2,477	1,040	393	1,173	1,023
Collectively evaluated for impairment	118,419		63,120
Individually evaluated for impairment	1,928		102
Loans acquired with deteriorated credit quality			0
Total Loans	120,347		63,222
Other Commercial Loans [Member] | Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	120,347
Other Agricultural Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	229		0
Individually evaluated for impairment	0		489
Total Allowance for Credit Losses - Loans	229	268	489	1,359	446	558
Collectively evaluated for impairment	26,349		34,359
Individually evaluated for impairment	299		473
Loans acquired with deteriorated credit quality			0
Total Loans	26,648		34,832
State and Political Subdivision Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	48		0
Individually evaluated for impairment	0		322
Total Allowance for Credit Losses - Loans	48	52	322	325	323	281
Collectively evaluated for impairment	56,660		59,208
Individually evaluated for impairment	0		0
Loans acquired with deteriorated credit quality			0
Total Loans	56,660		59,208
Unallocated [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	328
Individually evaluated for impairment	0
Total Allowance for Credit Losses - Loans	328	$ 401	$ 0	$ (176)	$ (114)	$ 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	9 Months Ended
	Sep. 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans	$ 2,246,396		$ 2,246,396		$ 1,724,999
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	808	$ 13	819	$ 464
Commercial Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	65,893		65,893
2022	342,657		342,657
2021	218,616		218,616
2020	125,342		125,342
2019	90,460		90,460
Prior	206,653		206,653
Revolving Loans Amortized Cost Basis	30,328		30,328
Revolving Loans Converted to Term	1,174		1,174
Total loans	1,081,123		1,081,123
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	65,893		65,893
2022	333,600		333,600
2021	215,198		215,198
2020	123,779		123,779
2019	82,640		82,640
Prior	195,576		195,576
Revolving Loans Amortized Cost Basis	29,476		29,476
Revolving Loans Converted to Term	1,166		1,166
Total loans	1,047,328		1,047,328
Commercial Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	8,824		8,824
2021	3,412		3,412
2020	1,563		1,563
2019	7,659		7,659
Prior	9,391		9,391
Revolving Loans Amortized Cost Basis	123		123
Revolving Loans Converted to Term	0		0
Total loans	30,972		30,972
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	233		233
2021	6		6
2020	0		0
2019	161		161
Prior	1,686		1,686
Revolving Loans Amortized Cost Basis	729		729
Revolving Loans Converted to Term	8		8
Total loans	2,823		2,823
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	16,510		16,510
2022	56,221		56,221
2021	31,039		31,039
2020	32,559		32,559
2019	26,863		26,863
Prior	135,945		135,945
Revolving Loans Amortized Cost Basis	13,095		13,095
Revolving Loans Converted to Term	1,932		1,932
Total loans	314,164		314,164
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	16,361		16,361
2022	54,306		54,306
2021	29,828		29,828
2020	32,559		32,559
2019	26,760		26,760
Prior	123,598		123,598
Revolving Loans Amortized Cost Basis	12,926		12,926
Revolving Loans Converted to Term	1,689		1,689
Total loans	298,027		298,027
Agricultural Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	149		149
2022	1,915		1,915
2021	1,211		1,211
2020	0		0
2019	0		0
Prior	6,702		6,702
Revolving Loans Amortized Cost Basis	94		94
Revolving Loans Converted to Term	0		0
Total loans	10,071		10,071
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	5,645		5,645
Revolving Loans Amortized Cost Basis	75		75
Revolving Loans Converted to Term	243		243
Total loans	6,066		6,066
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	39,265		39,265
2022	93,417		93,417
2021	42,253		42,253
2020	0		0
2019	0		0
Prior	385		385
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	175,320		175,320
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	37,135		37,135
2022	92,252		92,252
2021	35,486		35,486
2020	0		0
2019	0		0
Prior	385		385
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	165,258		165,258
Construction [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2,130		2,130
2022	1,165		1,165
2021	4,410		4,410
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	7,705		7,705
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	120,347		120,347		63,222
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2023			0
2022			0
2021			0
2020			763
2019			0
Prior			0
Revolving Loans Amortized Cost Basis			0
Revolving Loans Converted to Term			0
Gross charge-offs	763	0	763	434
Other Commercial Loans [Member] | Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	5,227		5,227
2022	12,238		12,238
2021	10,789		10,789
2020	5,703		5,703
2019	5,763		5,763
Prior	5,437		5,437
Revolving Loans Amortized Cost Basis	73,359		73,359
Revolving Loans Converted to Term	1,831		1,831
Total loans	120,347		120,347
Other Commercial Loans [Member] | Construction [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	5,227		5,227
2022	12,057		12,057
2021	9,234		9,234
2020	5,487		5,487
2019	5,291		5,291
Prior	4,213		4,213
Revolving Loans Amortized Cost Basis	71,633		71,633
Revolving Loans Converted to Term	99		99
Total loans	113,241		113,241
Other Commercial Loans [Member] | Construction [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	81		81
2021	1,555		1,555
2020	216		216
2019	286		286
Prior	22		22
Revolving Loans Amortized Cost Basis	1,214		1,214
Revolving Loans Converted to Term	1,708		1,708
Total loans	5,082		5,082
Other Commercial Loans [Member] | Construction [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	100		100
2021	0		0
2020	0		0
2019	186		186
Prior	1,202		1,202
Revolving Loans Amortized Cost Basis	294		294
Revolving Loans Converted to Term	0		0
Total loans	1,782		1,782
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	218		218
Revolving Loans Converted to Term	24		24
Total loans	242		242
Other Agricultural Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	3,464		3,464
2022	2,136		2,136
2021	7,228		7,228
2020	1,199		1,199
2019	680		680
Prior	828		828
Revolving Loans Amortized Cost Basis	11,079		11,079
Revolving Loans Converted to Term	34		34
Total loans	26,648		26,648		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	3,464		3,464
2022	1,645		1,645
2021	7,005		7,005
2020	1,154		1,154
2019	666		666
Prior	521		521
Revolving Loans Amortized Cost Basis	10,554		10,554
Revolving Loans Converted to Term	0		0
Total loans	25,009		25,009
Other Agricultural Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	491		491
2021	223		223
2020	45		45
2019	8		8
Prior	42		42
Revolving Loans Amortized Cost Basis	500		500
Revolving Loans Converted to Term	0		0
Total loans	1,309		1,309
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	6		6
Prior	265		265
Revolving Loans Amortized Cost Basis	25		25
Revolving Loans Converted to Term	34		34
Total loans	330		330
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	1,426		1,426
2022	14,207		14,207
2021	10,984		10,984
2020	4,363		4,363
2019	2		2
Prior	25,678		25,678
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	56,660		56,660		$ 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	1,426		1,426
2022	14,207		14,207
2021	10,984		10,984
2020	4,363		4,363
2019	2		2
Prior	25,678		25,678
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	56,660		56,660
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	131,785		131,785
2022	520,876		520,876
2021	320,909		320,909
2020	169,166		169,166
2019	123,768		123,768
Prior	374,926		374,926
Revolving Loans Amortized Cost Basis	127,861		127,861
Revolving Loans Converted to Term	4,971		4,971
Total loans	1,774,262		1,774,262
Total Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	129,506		129,506
2022	508,067		508,067
2021	307,735		307,735
2020	167,342		167,342
2019	115,359		115,359
Prior	349,971		349,971
Revolving Loans Amortized Cost Basis	124,589		124,589
Revolving Loans Converted to Term	2,954		2,954
Total loans	1,705,523		1,705,523
Total Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2,279		2,279
2022	12,476		12,476
2021	10,811		10,811
2020	1,824		1,824
2019	7,953		7,953
Prior	16,157		16,157
Revolving Loans Amortized Cost Basis	1,931		1,931
Revolving Loans Converted to Term	1,708		1,708
Total loans	55,139		55,139
Total Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	333		333
2021	2,363		2,363
2020	0		0
2019	456		456
Prior	8,798		8,798
Revolving Loans Amortized Cost Basis	1,123		1,123
Revolving Loans Converted to Term	285		285
Total loans	13,358		13,358
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	218		218
Revolving Loans Converted to Term	24		24
Total loans	$ 242		$ 242

Loans, Internal Credit Risk Rat

Loans, Internal Credit Risk Ratings for Loan Class Segments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable by credit exposure [Abstract]
Total loans	$ 2,224,941	$ 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	$ 2,246,396		$ 2,246,396		$ 1,724,999
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	808	$ 13	819	$ 464
Residential Real Estate [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	15,478		15,478
2022	90,046		90,046
2021	49,222		49,222
2020	30,699		30,699
2019	19,086		19,086
Prior	102,421		102,421
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	306,952		306,952
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	15,478		15,478
2022	89,640		89,640
2021	48,451		48,451
2020	30,300		30,300
2019	19,086		19,086
Prior	101,162		101,162
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	304,117		304,117
Residential Real Estate [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0		0
2022	406		406
2021	771		771
2020	399		399
2019	0		0
Prior	1,259		1,259
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	2,835		2,835
Home Equity [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	3,188		3,188
2022	3,105		3,105
2021	1,980		1,980
2020	2,142		2,142
2019	2,593		2,593
Prior	8,465		8,465
Revolving Loans Amortized Cost Basis	27,681		27,681
Revolving Loans Converted to Term	275		275
Total loans	49,429		49,429
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	3,188		3,188
2022	3,105		3,105
2021	1,980		1,980
2020	2,142		2,142
2019	2,593		2,593
Prior	8,412		8,412
Revolving Loans Amortized Cost Basis	27,613		27,613
Revolving Loans Converted to Term	275		275
Total loans	49,308		49,308
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	68		68
Revolving Loans Converted to Term	0		0
Total loans	121		121
Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	1,742		1,742
2022	1,133		1,133
2021	598		598
2020	509		509
2019	570		570
Prior	4,031		4,031
Revolving Loans Amortized Cost Basis	107,168		107,168
Revolving Loans Converted to Term	2		2
Total loans	115,753		115,753
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			38
Revolving Loans Amortized Cost Basis			16
Revolving Loans Converted to Term			0
Gross charge-offs			55
Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	1,742		1,742
2022	1,115		1,115
2021	598		598
2020	509		509
2019	570		570
Prior	3,024		3,024
Revolving Loans Amortized Cost Basis	107,168		107,168
Revolving Loans Converted to Term	2		2
Total loans	114,728		114,728
Consumer [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0		0
2022	18		18
2021	0		0
2020	0		0
2019	0		0
Prior	1,007		1,007
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	1,025		1,025
Mortgage, Home Equity, and Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	20,408		20,408
2022	94,284		94,284
2021	51,800		51,800
2020	33,350		33,350
2019	22,249		22,249
Prior	114,917		114,917
Revolving Loans Amortized Cost Basis	134,849		134,849
Revolving Loans Converted to Term	277		277
Total loans	472,134		472,134
Mortgage, Home Equity, and Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	20,408		20,408
2022	93,860		93,860
2021	51,029		51,029
2020	32,951		32,951
2019	22,249		22,249
Prior	112,593		112,593
Revolving Loans Amortized Cost Basis	134,781		134,781
Revolving Loans Converted to Term	277		277
Total loans	468,148		468,148
Mortgage, Home Equity, and Consumer [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2023	0		0
2022	424		424
2021	771		771
2020	399		399
2019	0		0
Prior	2,324		2,324
Revolving Loans Amortized Cost Basis	68		68
Revolving Loans Converted to Term	0		0
Total loans	3,986		3,986
Real Estate Loans [Member] | Residential Real Estate [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	356,381		356,381		$ 210,213
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	$ 0	$ 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	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable by credit exposure [Abstract]
Total loans	$ 2,224,941	$ 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	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Recorded investment of past due [Abstract]
Total past due	$ 2,246,396	$ 1,724,999
Current	2,231,910	1,714,673
PCI		3,306
Total financing receivables	2,246,396	1,724,999
90 days or greater past due and accruing	8	7
Financing receivables on nonaccrual status [Abstract]
Current and non-accrual	4,621	3,370
PCI Loans considered non accrual		0
Nonaccrual With a related allowance	4,650	6,938
Nonaccrual Without a related allowance	8,489
90 days or greater past due and accruing	8	7
Total loans receivables	13,139	6,938
Total non-performing loans	13,147	6,945
Financing receivables on accrual status [Abstract]
Current and still accruing	2,227,289	1,711,303
PCI Loans still accruing		3,306
Total financing receivables and still accruing	$ 2,233,257	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	$ 14,486	7,020
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	8,518	3,568
Financing receivables on accrual status [Abstract]
Total past due and still accruing	5,968	3,452
30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	5,019	3,276
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	241	46
Financing receivables on accrual status [Abstract]
Total past due and still accruing	4,778	3,230
60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,280	291
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	98	76
Financing receivables on accrual status [Abstract]
Total past due and still accruing	1,182	215
90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	8,187	3,453
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	8,179	3,446
Financing receivables on accrual status [Abstract]
Total past due and still accruing	8	7
Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	49,429
Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	1,081,123
Construction [Member]
Recorded investment of past due [Abstract]
Total past due	175,320
Real Estate Loans [Member] | Mortgages [Member]
Recorded investment of past due [Abstract]
Current	303,499	161,843
PCI		9
Total financing receivables	306,952	162,569
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	318	562
Nonaccrual Without a related allowance	2,517
90 days or greater past due and accruing	0	0
Total loans receivables	2,835	562
Total non-performing loans	2,835	562
Real Estate Loans [Member] | Mortgages [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	3,453	717
Real Estate Loans [Member] | Mortgages [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	836	356
Real Estate Loans [Member] | Mortgages [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	282	132
Real Estate Loans [Member] | Mortgages [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	2,335	229
Real Estate Loans [Member] | Home Equity [Member]
Recorded investment of past due [Abstract]
Current	49,122	47,558
PCI		0
Total financing receivables	49,429	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	121
90 days or greater past due and accruing	0	0
Total loans receivables	121	29
Total non-performing loans	121	29
Real Estate Loans [Member] | Home Equity [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	307	86
Real Estate Loans [Member] | Home Equity [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	130	48
Real Estate Loans [Member] | Home Equity [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	77	9
Real Estate Loans [Member] | Home Equity [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	100	29
Real Estate Loans [Member] | Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	1,081,123	876,569
Current	1,077,809	871,745
PCI		1,856
Total financing receivables	1,081,123	876,569
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	260	2,778
Nonaccrual Without a related allowance	1,337
90 days or greater past due and accruing	0	0
Total loans receivables	1,597	2,778
Total non-performing loans	1,597	2,778
Real Estate Loans [Member] | Commercial [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	3,314	2,968
Real Estate Loans [Member] | Commercial [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,797	1,065
Real Estate Loans [Member] | Commercial [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	514	115
Real Estate Loans [Member] | Commercial [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,003	1,788
Real Estate Loans [Member] | Agricultural [Member]
Recorded investment of past due [Abstract]
Total past due	314,164	313,614
Current	312,498	310,805
PCI		1,441
Total financing receivables	314,164	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	2,803
90 days or greater past due and accruing	0	0
Total loans receivables	2,985	3,222
Total non-performing loans	2,985	3,222
Real Estate Loans [Member] | Agricultural [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,666	1,368
Real Estate Loans [Member] | Agricultural [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	299	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	175,320	80,691
Current	172,286	80,691
PCI		0
Total financing receivables	175,320	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	3,034	0
Real Estate Loans [Member] | Construction [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	677	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	2,357	0
Consumer [Member]
Recorded investment of past due [Abstract]
Total past due	115,753	86,650
Current	113,957	86,496
PCI		0
Total financing receivables	115,753	86,650
90 days or greater past due and accruing	8	7
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	1,007	0
Nonaccrual Without a related allowance	10
90 days or greater past due and accruing	8	7
Total loans receivables	1,017	0
Total non-performing loans	1,025	7
Consumer [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,796	154
Consumer [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	647	147
Consumer [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	124	0
Consumer [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,025	7
Other Commercial Loans [Member]
Recorded investment of past due [Abstract]
Total past due	120,347	63,222
Current	119,655	61,495
PCI		0
Total financing receivables	120,347	63,222
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	526	62
Nonaccrual Without a related allowance	1,402
90 days or greater past due and accruing	0	0
Total loans receivables	1,928	62
Total non-performing loans	1,928	62
Other Commercial Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	692	1,727
Other Commercial Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	633	1,660
Other Commercial Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	59	35
Other Commercial Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	0	32
Other Commercial Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	120,347
Other Agricultural Loans [Member]
Recorded investment of past due [Abstract]
Total past due	26,648	34,832
Current	26,424	34,832
PCI		0
Total financing receivables	26,648	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	224	0
Other Agricultural Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
Other Agricultural Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	224	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	56,660	59,208
Current	56,660	59,208
PCI		0
Total financing receivables	56,660	59,208
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
90 days or greater past due and accruing	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	Sep. 30, 2023	Dec. 31, 2022
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	$ 13,139	$ 6,938
Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	9,895	6,591
Other [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,227	347
None [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,017
Real Estate Loans [Member] | Mortgages [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,835	562
Real Estate Loans [Member] | Mortgages [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,835	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	121	29
Real Estate Loans [Member] | Home Equity [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	121	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	1,597	2,778
Real Estate Loans [Member] | Commercial [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,597	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	2,985	3,222
Real Estate Loans [Member] | Agricultural [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,985	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	1,017	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	1,017
Other Commercial Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,928	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	1,928	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

Loans, Modifications to Borrowe

Loans, Modifications to Borrowers Experiencing Financial Difficulty (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($) Loan	Sep. 30, 2023 USD ($) Loan
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Number of loans | Loan	8	16
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 2,093	$ 4,204
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		$ 86
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	$ 2,093	4,204
Non accruing modified loans to borrowers experiencing financial difficulty		86
Current Member [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis		4,204
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis		86
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty		4,204
Non accruing modified loans to borrowers experiencing financial difficulty		86
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		$ 129
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		$ 129
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		129
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty		129
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	1	7
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 42	$ 1,969
Accruing modified loans to borrowers experiencing financial difficulty, % of total class financing receivables	0%	0.18%
Accruing modified loans to borrowers experiencing financial difficulty, weighted average debt instrument term	6 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		$ 86
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	$ 42	$ 1,969
Non accruing modified loans to borrowers experiencing financial difficulty		86
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		1,969
Non-Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Non accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis		86
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty		1,969
Non accruing modified loans to borrowers experiencing financial difficulty		86
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	2	3
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 673	$ 728
Accruing modified loans to borrowers experiencing financial difficulty, % of total class financing receivables	0.21%	0.23%
Accruing modified loans to borrowers experiencing financial difficulty, weighted average debt instrument term	3 months	5 months
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	$ 673	$ 728
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		728
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty		728
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
Consumer Portfolio Segment [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Number of loans | Loan	5
Accruing modified loans to borrowers experiencing financial difficulty, weighted average debt instrument term	10 months
Other Commercial Loans [Member]
Accruing Modified Loans to Borrowers Experiencing Financial Difficulty [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Number of loans | Loan	5	5
Accruing modified loans to borrowers experiencing financial difficulty, Amortized cost basis	$ 1,378	$ 1,378
Accruing modified loans to borrowers experiencing financial difficulty, % of total class financing receivables	1.15%	1.15%
Accruing modified loans to borrowers experiencing financial difficulty, weighted average debt instrument term		10 months
Amortized Cost And Payment Status Of Accruing And Nonaccrual Modified Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty	$ 1,378	$ 1,378

Loans, Foreclosed Assets Held f

Loans, Foreclosed Assets Held for Sale (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	$ 474	$ 543
Consumer Residential Mortgages [Member]
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	176
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		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Amortized intangible assets [Abstract]
Gross carrying value	[1]	$ 7,320		$ 7,320		$ 4,279
Accumulated amortization	[1]	(3,454)		(3,454)		(3,007)
Net carrying value	[1]	3,866		3,866		1,272
Unamortized intangible assets [Abstract]
Goodwill	[1]	84,758		84,758		31,376
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		237	$ 114	447	$ 354
Estimated Amortization Expense [Abstract]
Remaining 2023		230		230
2024		841		841
2025		704		704
2026		569		569
2027		457		457
Thereafter		1,065		1,065
Net carrying value	[1]	3,866		3,866		1,272
Mortgage Servicing Rights (MSRs) [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	2,607		2,607		2,336
Accumulated amortization	[1]	(1,590)		(1,590)		(1,362)
Net carrying value	[1]	1,017		1,017		974
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		80	74	228	234
Estimated Amortization Expense [Abstract]
Remaining 2023		76		76
2024		277		277
2025		226		226
2026		174		174
2027		118		118
Thereafter		146		146
Net carrying value	[1]	1,017		1,017		974
Core Deposit Intangibles [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	4,713		4,713		1,943
Accumulated amortization	[1]	(1,864)		(1,864)		(1,645)
Net carrying value	[1]	2,849		2,849		298
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		157	$ 40	219	$ 120
Estimated Amortization Expense [Abstract]
Remaining 2023		154		154
2024		564		564
2025		478		478
2026		395		395
2027		339		339
Thereafter		919		919
Net carrying value	[1]	$ 2,849		$ 2,849		$ 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Components of net periodic benefit cost [Abstract]
Service cost	$ 75	$ 89	$ 230	$ 267
Interest cost	104	69	324	207
Expected return on plan assets	(183)	(234)	(577)	(701)
Partial settlement	0	144	0	144
Net amortization and deferral	17	24	31	72
Net periodic benefit cost	13	$ 92	8	$ (11)
Expected employer contribution to pension plan	$ 0		$ 0

Employee Benefit Plans, Restric

Employee Benefit Plans, Restricted Stock Plan (Details) - Restricted Stock [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Deferred Compensation Arrangements [Abstract]
Number of shares authorized (in shares)	150,000		150,000
Number of shares available for grant (in shares)	113,449		113,449
Unvested Shares [Roll Forward]
Outstanding, beginning of period (in shares)	6,254		6,622
Granted (in shares)	367		2,609
Forfeited (in shares)	(52)		(213)
Vested (in shares)	(499)		(2,948)
Outstanding, end of period (in shares)	6,070		6,070
Weighted Average Market Price [Roll Forward]
Outstanding, beginning of period (in dollars per share)	$ 71.61		$ 63.63
Granted (in dollars per share)	81.58		83.13
Forfeited (in dollars per share)	(63.09)		(63.12)
Vested (in dollars per share)	(67.37)		(62.39)
Outstanding, end of period (in dollars per share)	$ 72.63		$ 72.63
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 62,000	$ 68,000	$ 178,000	$ 210,000
Compensation cost related to nonvested awards that has not yet been recognized	$ 441,000		$ 441,000
Period over which compensation cost is expected to be recognized			3 years

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss, By Component (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		$ 263,228	$ 195,032	$ 200,147	$ 212,492
Other comprehensive income (loss) before reclassifications (net of tax)		(5,202)	(9,283)	(2,317)	(35,774)
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)		(461)	(13)	(1,185)	74
Other comprehensive income (loss), net of tax		(5,663)	(9,296)	(3,502)	(35,700)
Balance		262,686	191,430	262,686	191,430
Accumulated Other Comprehensive Income [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		(30,980)	(26,559)	(33,141)	(155)
Other comprehensive income (loss), net of tax		(5,663)	(9,296)	(3,502)	(35,700)
Balance		(36,643)	(35,855)	(36,643)	(35,855)
Unrealized Gain (Loss) on Available for Sale Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(35,119)	(28,928)	(37,514)	304
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	(6,025)	(10,727)	(3,669)	(39,959)
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	0	5	39	5
Other comprehensive income (loss), net of tax	[1]	(6,025)	(10,722)	(3,630)	(39,954)
Balance	[1]	(41,144)	(39,650)	(41,144)	(39,650)
Defined Benefit Pension Items [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(1,045)	(1,930)	(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]	6	19	17	57
Other comprehensive income (loss), net of tax	[1]	6	19	17	57
Balance	[1]	(1,039)	(1,911)	(1,039)	(1,911)
Unrealized Gain on Interest Rate Swap [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	5,184	4,299	5,429	1,509
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	823	1,444	1,352	4,185
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	(467)	(37)	(1,241)	12
Other comprehensive income (loss), net of tax	[1]	356	1,407	111	4,197
Balance	[1]	$ 5,540	$ 5,706	$ 5,540	$ 5,706
[1]Amounts in parentheses indicate debits on the Consolidated Balance Sheet.

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss, Reclassification (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
AOCI Attributable to Parent [Abstract]
Available for sale security gains, net				$ (274)	$ (204)
Interest expense		$ (14,285)	$ (2,937)	(30,201)	(6,168)
Provision for income taxes		(1,599)	(1,655)	(2,020)	(4,609)
NET INCOME		7,548	7,544	10,271	21,185
Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
NET INCOME	[1]	461	13	1,185	(74)
Unrealized Gains and Losses on Available for Sale Securities [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Available for sale security gains, net	[1]	0	(6)	(51)	(6)
Provision for income taxes	[1]	0	1	12	1
NET INCOME	[1]	0	(5)	(39)	(5)
Defined Benefit Pension Items [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Other expenses	[1]	(7)	(24)	(21)	(72)
Provision for income taxes	[1]	1	5	4	15
NET INCOME	[1]	(6)	(19)	(17)	(57)
Unrealized Gain (Loss) on Interest Rate Swap [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Interest expense	[1]	591	47	1,571	(15)
Provision for income taxes	[1]	(124)	(10)	(330)	3
NET INCOME	[1]	$ 467	$ 37	$ 1,241	$ (12)
[1]Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements, Measur

Fair Value Measurements, Measured on a Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Other Assets [Abstract]
Derivative instruments	$ 18,144	$ 16,599
Liabilities [Abstract]
Derivative instruments	(10,694)	(9,726)
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment, estimated selling cost	393	50
Recurring [Member]
Assets [Abstract]
Equity securities	1,858	2,208
Available for sale securities [Abstract]
U.S. Agency securities	63,647	70,677
U.S. Treasury securities	147,431	148,570
Obligations of state and political subdivisions	96,022	110,300
Corporate obligations	12,120	9,383
Mortgage-backed securities in government sponsored entities	98,587	100,576
Loans held for sale	14,155
Other Assets [Abstract]
Derivative instruments	18,144	16,599
Liabilities [Abstract]
Derivative instruments	(10,694)	(9,726)
Recurring [Member] | Level I [Member]
Assets [Abstract]
Equity securities	1,858	2,208
Available for sale securities [Abstract]
U.S. Agency securities	0	0
U.S. Treasury securities	147,431	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	63,647	70,677
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	96,022	110,300
Corporate obligations	12,120	9,383
Mortgage-backed securities in government sponsored entities	98,587	100,576
Loans held for sale	14,155	0
Other Assets [Abstract]
Derivative instruments	17,707	16,599
Liabilities [Abstract]
Derivative instruments	(10,694)	(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	437	0
Liabilities [Abstract]
Derivative instruments	0	0
Nonrecurring [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment	3,980	496
Other real estate owned	97	297
Nonrecurring [Member] | Level I [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment	0	0
Other real estate owned	0	0
Nonrecurring [Member] | Level II [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment	0	0
Other real estate owned	0	0
Nonrecurring [Member] | Level III [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Individually analyzed loans held for investment	3,980	496
Other real estate owned	$ 97	$ 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	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance	$ 657	$ 529
Total unrealized losses: Included in other comprehensive loss	0	0
Total losses included in earnings and held at reporting date	(220)	(92)
Purchases, sales and settlements	0	0
Transfers in and/or out of Level 3	0	0
Ending Balance	437	437
Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held	$ (220)	$ (92)

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information about Level 3 Fair Value Measurements (Details) $ in Thousands	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	$ 18,144	$ 16,599
Net derivative liability	10,694	$ 9,726
IRLC Assets [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	437
Fair Value, Inputs, Level 3 [Member] | IRLC Assets [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	437
Net derivative liability	$ 437
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	0.7539
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	0.9964
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	0.904

Fair Value Measurements, Quan_2

Fair Value Measurements, Quantitative Information (Details) - Appraised Collateral Values [Member] $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 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	$ 3,980	$ 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	6 months 21 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	0.2655	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	0.0989	0.0841
Other Real Estate Owned [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Individually analyzed loans held for investment	$ 97	$ 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	0.32
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	0.32	0.3984

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financial assets [Abstract]
Interest bearing time deposits with other banks	$ 4,566	$ 6,055
Recurring [Member]
Financial assets [Abstract]
Loans held for sale	14,155
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	1,958,842	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	14,155	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	4,566	6,055
Loans held for sale	0	725
Net loans	2,080,817	1,662,514
Financial liabilities [Abstract]
Deposits	365,782	265,520
Borrowed funds	298,617	246,288
Carrying Amount [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	4,566	6,055
Loans held for sale		725
Net loans	2,224,941	1,706,447
Financial liabilities [Abstract]
Deposits	2,335,135	1,844,208
Borrowed funds	316,151	257,278
Fair Value [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	4,566	6,055
Loans held for sale		725
Net loans	2,145,060	1,662,514
Financial liabilities [Abstract]
Deposits	2,324,624	1,832,037
Borrowed funds	$ 298,617	$ 246,288