Citizens Financial Services (CZFS) 10-Q 9 May 24 2024 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2024	May 01, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Document Transition Report	false
Entity File Number	0-13222
Entity Registrant Name	CITIZENS FINANCIAL SERVICES, INC.
Entity Central Index Key	0000739421
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2265045
Entity Address, Address Line One	15 South Main Street
Entity Address, City or Town	Mansfield
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	16933
City Area Code	570
Local Phone Number	662‑2121
Title of 12(b) Security	Common Stock, Par value $1.0 per share
Trading Symbol	CZFS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,706,992

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands		Mar. 31, 2024	Dec. 31, 2023
Cash and due from banks:
Noninterest-bearing		$ 14,047	$ 37,733
Interest-bearing		15,572	15,085
Total cash and cash equivalents		29,619	52,818
Interest bearing time deposits with other banks		3,820	4,070
Equity securities		1,658	1,938
Available-for-sale securities		404,865	417,601
Loans held for sale		8,346	9,379
Loans (net of allowance for credit losses: 2024 $21,598 and 2023, $21,153)		2,218,061	2,227,683
Premises and equipment		21,083	21,384
Accrued interest receivable		10,596	11,043
Goodwill	[1]	85,758	85,758
Bank owned life insurance		49,418	49,897
Other intangibles		3,450	3,650
Fair value of derivative instruments		14,857	13,687
Deferred tax asset		17,672	17,339
Other assets		51,900	59,074
TOTAL ASSETS		2,921,103	2,975,321
Deposits:
Noninterest-bearing		523,844	523,784
Interest-bearing		1,779,037	1,797,697
Total deposits		2,302,881	2,321,481
Borrowed funds		283,565	322,036
Accrued interest payable		4,123	4,298
Fair value of derivative instruments - liability		8,698	7,922
Other liabilities		39,162	39,918
TOTAL LIABILITIES		2,638,429	2,695,655
STOCKHOLDERS' EQUITY:
Preferred Stock $1.00 par value; authorized 3,000,000 shares at March 31, 2024 and December 31, 2023; none issued in 2024 or 2023		0	0
Common stock $1.00 par value; authorized 25,000,000 shares at March 31, 2024 and December 31, 2022; issued 5,160,754 at March 31, 2024 and December 31, 2023		5,161	5,161
Additional paid-in capital		143,227	143,233
Retained earnings		177,693	172,975
Accumulated other comprehensive loss		(26,620)	(24,911)
Treasury stock, at cost: 453,763 shares at March 31, 2024 and 453,760 shares at December 31, 2023		(16,787)	(16,792)
TOTAL STOCKHOLDERS' EQUITY		282,674	279,666
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 2,921,103	$ 2,975,321
[1]Excludes fully amortized intangible assets

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
ASSETS:
Loans, allowance for credit losses - loans	$ 21,598	$ 21,153
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	5,160,754
Treasury stock, shares (in shares)	453,763	453,760

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
INTEREST INCOME:
Interest and fees on loans	$ 35,133	$ 22,549
Interest-bearing deposits with banks	243	71
Investment securities:
Taxable	1,624	1,556
Nontaxable	532	617
Dividends	401	314
TOTAL INTEREST INCOME	37,933	25,107
INTEREST EXPENSE:
Deposits	12,321	3,939
Borrowed funds	4,654	3,088
TOTAL INTEREST EXPENSE	16,975	7,027
NET INTEREST INCOME	20,958	18,080
Provision for credit losses	785	0
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	20,173	18,080
NON-INTEREST INCOME:
Service charges	1,372	1,211
Trust	244	230
Brokerage and insurance	665	514
Gains on loans sold	417	45
Equity security gains (losses), net	55	(218)
Gain on sale of Braavo division	1,102	0
Earnings on bank owned life insurance	668	218
Other	448	174
TOTAL NON-INTEREST INCOME	4,971	2,174
NON-INTEREST EXPENSES:
Salaries and employee benefits	10,290	7,677
Occupancy	1,324	835
Furniture and equipment	236	151
Professional fees	703	381
FDIC insurance	525	300
Pennsylvania shares tax	310	298
Amortization of intangibles	149	31
Merger and acquisition	0	244
Software expenses	514	351
ORE (income) expenses	(13)	26
Other	2,605	1,484
TOTAL NON-INTEREST EXPENSES	16,643	11,778
Income before provision for income taxes	8,501	8,476
Provision for income taxes	1,477	1,609
NET INCOME	$ 7,024	$ 6,867
PER COMMON SHARE DATA:
Net Income - Basic (in dollars per share)	$ 1.49	$ 1.71
Net Income - Diluted (in dollars per share)	1.49	1.71
Cash Dividends Paid (in dollars per share)	$ 0.49	$ 0.48
Number of shares used in computation - basic (in shares)	4,701,853	4,005,370
Number of shares used in computation - diluted (in shares)	4,701,853	4,005,375

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 7,024	$ 6,867
Other comprehensive (loss) income:
Change in unrealized gains (losses) on available for sale securities	(2,319)	8,977
Income tax effect	488	(1,885)
Change in unrecognized pension cost	2	7
Income tax effect	0	(1)
Change in unrealized loss on interest rate swaps	152	(910)
Income tax effect	(32)	191
Other comprehensive (loss) income, net of tax	(1,709)	6,379
Comprehensive income	$ 5,315	$ 13,246

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, 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			6,867			6,867
Net other comprehensive income (loss)				6,379		6,379
Restricted stock vesting		5				5
Forfeited restricted stock		10			(10)	0
Change in Accounting policy for allowance for credit losses			1,766			1,766
Cash dividends			(1,926)			(1,926)
Balance at Mar. 31, 2023	$ 4,428	80,926	171,629	(26,762)	(16,983)	213,238
Balance (in shares) at Mar. 31, 2023	4,427,687
Balance at Dec. 31, 2023	$ 5,161	143,233	172,975	(24,911)	(16,792)	279,666
Balance (in shares) at Dec. 31, 2023	5,160,754
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			7,024			7,024
Net other comprehensive income (loss)				(1,709)		(1,709)
Purchase of treasury stock					(45)	(45)
Restricted stock, executive and Board of Director awards		(9)			50	41
Restricted stock vesting		3				3
Cash dividends			(2,306)			(2,306)
Balance at Mar. 31, 2024	$ 5,161	$ 143,227	$ 177,693	$ (26,620)	$ (16,787)	$ 282,674
Balance (in shares) at Mar. 31, 2024	5,160,754

CONSOLIDATED STATEMENT OF CHA_2

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY [Abstract]
Purchase of treasury stock (in shares)	885
Restricted stock (in shares)	882
Cash dividends (in dollars per share)	$ 0.49	$ 0.48

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 7,024	$ 6,867
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	785	0
Depreciation and amortization	499	264
Amortization and accretion of loans and other assets	(986)	(528)
Amortization and accretion of investment securities	393	431
Deferred income taxes	122	(65)
Investment securities (gains) losses, net	(55)	218
Earnings on bank owned life insurance	(668)	(218)
Vesting of restricted stock	3	5
Originations of loans held for sale	(28,446)	(1,629)
Proceeds from sales of loans held for sale	29,866	1,716
Realized gains on loans sold	(417)	(45)
Realized gains on sale of Braavo	(1,102)	0
Increase in accrued interest receivable	446	156
(Gain) loss on sale of foreclosed assets held for sale	(119)	(25)
(Decrease) increase in accrued interest payable	(175)	536
Other, net	6,286	2,725
Net cash provided by operating activities	13,456	10,408
Available-for-sale securities:
Proceeds from sales	0	0
Proceeds from maturity and principal repayments	16,649	4,636
Purchase of securities	(6,623)	0
Proceeds from sale of equity securities	335	67
Proceeds from life insurance	1,147	0
Proceeds from matured interest bearing time deposits with other banks	250	0
Proceeds from redemption of regulatory stock	8,974	4,370
Purchase of regulatory stock	(9,256)	(5,899)
Net decrease in loans	4,157	2,199
Purchase of premises and equipment	(99)	(208)
Investments in low income housing partnerships	0	(81)
Proceeds from sale of foreclosed assets held for sale	392	139
Proceeds from sale of Braavo assets	7,185	0
Net cash provided by investing activities	23,111	5,223
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in deposits	(18,599)	(44,521)
Repayments of long-term borrowings	(5,000)	0
Net (decrease) increase in short-term borrowed funds	(33,816)	30,778
Purchase of treasury and restricted stock	(45)	0
Dividends paid	(2,306)	(1,926)
Net cash used by financing activities	(59,766)	(15,669)
Net (decrease) increase in cash and cash equivalents	(23,199)	(38)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	52,818	26,211
CASH AND CASH EQUIVALENTS AT END OF PERIOD	29,619	26,173
Supplemental Disclosures of Cash Flow Information:
Interest paid	17,150	6,491
Income taxes paid	0	0
CECL adjustment	$ 0	$ 3,300

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2024
Basis of Presentation [Abstract]
Basis of Presentation	Note 1 – Basis of Presentation Citizens Financial Services, Inc. (individually and collectively with its direct and indirect subsidiaries, the “Company”) is a Pennsylvania corporation and the holding company of its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and of the Bank’s wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st Realty of PA LLC (“Realty”). The accompanying consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with U.S. generally accepted accounting principles. Because this report is based on an interim period, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Certain of the prior year amounts have been reclassified to conform with the current year presentation. Such reclassifications had no effect on net income or stockholders’ equity. All material inter‑company balances and transactions have been eliminated in consolidation. In the opinion of management of the Company, the accompanying interim consolidated financial statements at March 31, 2024 and for the periods ended March 31, 2024 and 2023 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations at the dates and for the periods presented. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and of revenues and expenses for the periods covered by the Consolidated Statement of Income. The financial performance reported for the Company for the three month period ended March 31, 2024 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, 2023. 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. 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. Depending on the nature of the pool of financial assets with similar risk characteristics, the models utilized by the Company to estimate expected credit losses include a discounted cash flow (“DCF”) model that discounts instrument-level contractual cash flows, adjusted for prepayments and curtailments, incorporating loss expectations, and a weighted average remaining maturity model which contemplates expected losses at a pool-level, utilizing historic loss information. The Company’s models for estimating the allowance for credit losses consider available relevant information about the collectability of cash flows, including information about past events, current conditions, and reasonable and supportable forecasts. Management 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 $8.2 million and $8.5 million at March 31, 2024 and December 31, 2023, respectively, 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.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2024
Revenue Recognition [Abstract]
Revenue Recognition	Note 2 – Revenue Recognition In accordance with ASC 606, Management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on loans sold, earnings on bank owned life insurances, gains and losses from derivative instruments and changes in the fair of loans held for sale are not within the scope of ASC 606. The main types of noninterest income within the scope of the standard are as follows: • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price. The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three months ended March 31, 2024 and 2023 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Three Months Ended March 31, Revenue stream 2024 2023 Service charges on deposit accounts Overdraft fees $ 404 359 Statement fees 42 52 Interchange revenue 744 697 ATM income 33 38 Other service charges 149 65 Total Service Charges 1,372 1,211 Trust 244 230 Brokerage and insurance 665 514 Other 132 115 Total $ 2,413 $ 2,070

Earnings per Share

Earnings per Share	3 Months Ended
	Mar. 31, 2024
Earnings per Share [Abstract]
Earnings per Share	Note 3 – Earnings per Share The following table sets forth the computation of earnings per share. Three months ended March 31, 2024 2023 Net income applicable to common stock $ 7,024,000 $ 6,867,000 Basic earnings per share computation Weighted average common shares outstanding 4,701,853 4,005,370 Earnings per share - basic $ 1.49 $ 1.71 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 4,701,853 4,005,370 Add: Dilutive effects of restricted stock - 5 Weighted average common shares outstanding for dilutive earnings per share 4,701,853 4,005,375 Earnings per share - diluted $ 1.49 $ 1.71 For the three months ended March 31, 2024 and 2023, there were 4,553 and 4,499 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 $58.20-$83.38 for the three month period ended March 31, 2024 and per share prices ranging from $51.14-$74.27 for the three months ended March 31, 2023.

Investments

Investments	3 Months Ended
	Mar. 31, 2024
Investments [Abstract]
Investments	Note 4 – Investments The amortized cost, gross unrealized gains and losses, and fair value of investment securities at March 31, 2024 and December 31, 2023 were as follows (in thousands): March 31 2024 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Allowance for Credit Losses Fair Value Available-for-sale securities: U.S. agency securities $ 63,572 $ 2 $ (6,173 ) $ - $ 57,401 U.S. treasury securities 143,534 - (9,421 ) - 134,113 Obligations of state and political subdivisions 106,054 12 (6,699 ) - 99,367 Corporate obligations 13,409 234 (1,340 ) - 12,303 Mortgage-backed securities in government sponsored entities 116,357 5 (14,681 ) - 101,681 Total available-for-sale securities $ 442,926 $ 253 $ (38,314 ) $ - $ 404,865 December 31 2023 Available-for-sale securities: U.S. agency securities $ 66,569 $ 1 $ (5,799 ) $ - $ 60,771 U.S. treasury securities 152,485 - (9,197 ) - 143,288 Obligations of state and political subdivisions 107,945 32 (6,190 ) - 101,787 Corporate obligations 13,394 245 (1,236 ) - 12,403 Mortgage-backed securities in government sponsored entities 112,950 7 (13,605 ) - 99,352 Total available-for-sale securities $ 453,343 $ 285 $ (36,027 ) $ - $ 417,601 The following table shows the Company’s gross unrealized losses and fair value of the Company’s investments with unrealized losses for which an allowance for credit losses has not been recorded, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at March 31, 2024 and December 31, 2023 (in thousands). As of March 31, 2024, the Company owned 323 securities whose fair value was less than their cost basis. March 31 2024 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 $ - $ - $ 55,384 $ (6,173 ) $ 55,384 $ (6,173 ) U.S. treasury securities - - 134,113 (9,421 ) 134,113 (9,421 ) Obligations of state and political subdivisions 881 (1 ) 91,299 (6,698 ) 92,180 (6,699 ) Corporate obligations 1,494 (263 ) 8,203 (1,077 ) 9,697 (1,340 ) Mortgage-backed securities in government sponsored entities 14,650 (188 ) 85,547 (14,493 ) 100,197 (14,681 ) Total securities $ 17,025 $ (452 ) $ 374,546 $ (37,862 ) $ 391,571 $ (38,314 ) December 31 2023 U.S. agency securities $ - $ - $ 58,753 $ (5,799 ) $ 58,753 $ (5,799 ) U.S. treasury securities - - 143,288 (9,197 ) 143,288 (9,197 ) Obligations of states and political subdivisions - - 93,535 (6,190 ) 93,535 (6,190 ) Corporate obligations 1,487 (265 ) 8,320 (971 ) 9,807 (1,236 ) Mortgage-backed securities in government sponsored entities 9,203 (31 ) 88,553 (13,574 ) 97,756 (13,605 ) Total securities $ 10,690 $ (296 ) $ 392,449 $ (35,731 ) $ 403,139 $ (36,027 ) 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 $1,987,000 and $2,202,000 interest receivable There were no sales of available for sale securities during the three months ended March 31, 2024 or March 31, 2023. The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three month periods ended March 31, 2024 and 2023, and the portion of unrealized gains for the period that relates to equity investments held at March 31, 2024 and 2023 (in thousands): Three Months Ended March 31, Equity securities 2024 2023 Net gains (losses) $ 59 $ (223 ) Less: Net (losses) gains realized on the sale of equity securities during the period (4 ) 5 Net unrealized gains (losses) $ 55 $ (218 ) Investment securities with an approximate carrying value of $349.6 million and $353.3 million at March 31, 2024 and December 31, 2023, respectively, were pledged to secure public funds, certain other deposits and borrowing lines. Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities at March 31, 2024, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 44,010 $ 43,073 Due after one year through five years 151,832 140,532 Due after five years through ten years 90,457 81,505 Due after ten years 156,627 139,755 Total $ 442,926 $ 404,865

Loans

Loans	3 Months Ended
	Mar. 31, 2024
Loans [Abstract]
Loans	Note 5 – Loans The Company grants commercial, industrial, agricultural, residential, and consumer loans primarily to customers throughout north central, central and south central Pennsylvania, southern New York and Wilmington and Dover, Delaware. 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 March 31, 2024 and December 31, 2023, a substantial portion of its debtors’ ability to honor their contracts is dependent on the economic conditions within these regions. The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for credit losses - loans as of March 31, 2024 and December 31, 2023 (in thousands): March 31 2024 December 31, 2023 Real estate loans: Residential $ 357,779 $ 359,990 Commercial 1,115,900 1,092,887 Agricultural 318,413 314,802 Construction 184,506 195,826 Consumer 53,101 61,316 Other commercial loans 129,438 136,168 Other agricultural loans 24,345 30,673 State and political subdivision loans 56,177 57,174 Total 2,239,659 2,248,836 Allowance for credit losses - loans 21,598 21,153 Net loans $ 2,218,061 $ 2,227,683 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. 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. The allowance for credit losses related to loans consists of loans evaluated collectively and individually for expected credit losses. It represents an estimate of credit losses over the expected life of the loans as of the balance sheet date and is recorded as a reduction to net loans. The allowance for credit losses for off-balance sheet credit exposures includes estimated losses on unfunded loan commitments, letters of credit and other off-balance sheet credit exposures. The total allowance for credit losses is increased by charges to expense, through the provision for credit losses, and decreased by charge-offs, net of recoveries. The following table presents the components of the allowance for credit losses as of March 31, 2024 and December 31, 2023 March 31, 2024 December 31, 2023 Allowance for Credit Losses - Loans $ 21,598 $ 21,153 Allowance for Credit Losses - Off-Balance Sheet credit Exposure 938 1,265 Total allowance for credit losses $ 22,536 $ 22,418 The following table presents the activity in the allowance for credit losses for the three months ended Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at December 31, 2023 $ 21,153 $ 1,265 $ 22,418 Loans charge-off (674 ) - (674 ) Recoveries of loans previously charged-off 7 - 7 Net loans charged-off (667 ) - (667 ) Provision for credit losses 1,112 (327 ) 785 Balance at March 31, 2024 $ 21,598 $ 938 $ 22,536 Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at December 31, 2022 $ 18,552 $ 165 $ 18,717 Impact of adopting CECL (3,300 ) 1,064 (2,236 ) Loans charge-off (7 ) - (7 ) Recoveries of loans previously charged-off 5 - 5 Net loans charged-off (2 ) - (2 ) Provision for credit losses - - - Balance at March 31, 2023 $ 15,250 $ 1,229 $ 16,479 The following tables presents the activity in the allowance for credit losses – loans, by portfolio segment, for the three months ended March 31, 2024 and 2023 (in thousands): For the three months ended March 31, 2024 Balance at December 31, 2023 Charge-offs Recoveries Provision Balance at March 31, 2024 Real estate loans: Residential $ 2,354 $ - $ - $ (7 ) $ 2,347 Commercial 9,178 - - 563 9,741 Agricultural 3,264 - - 408 3,672 Construction 1,950 - - (355 ) 1,595 Consumer 1,496 (30 ) 5 (205 ) 1,266 Other commercial loans 2,229 (644 ) 2 1,093 2,680 Other agricultural loans 270 - - (96 ) 174 State and political subdivision loans 45 - - 20 65 Unallocated 367 - - (309 ) 58 Total $ 21,153 $ (674 ) $ 7 $ 1,112 $ 21,598 For the three months ended March 31, 2023 Balance at December 31, 2022 Impact of adopting CECL Charge-offs Recoveries Provision Balance at March 31, 2023 Real estate loans: Residential $ 1,056 $ 79 $ - $ - $ 60 $ 1,195 Commercial 10,120 (3,070 ) - - (303 ) 6,747 Agricultural 4,589 (1,145 ) - - (35 ) 3,409 Construction 801 (103 ) - - 153 851 Consumer 135 1,040 (7 ) 4 48 1,220 Other commercial loans 1,040 (328 ) - 1 (1 ) 712 Other agricultural loans 489 (219 ) - - (20 ) 250 State and political subdivision loans 322 (280 ) - - - 42 Unallocated - 726 - - 98 824 Total $ 18,552 $ (3,300 ) $ (7 ) $ 5 $ - $ 15,250 The following table presents the allowance for credit losses – loans and amortized cost basis of loans under CECL methodology as of March 31, 2024 and December 31, 2023: Allowance for Credit Losses - Loans Loans March 31, 2024 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 2,291 $ 56 $ 2,347 $ 356,185 $ 1,594 $ 357,779 Commercial 9,600 141 9,741 1,113,415 2,485 1,115,900 Agricultural 3,655 17 3,672 315,805 2,608 318,413 Construction 1,595 - 1,595 180,223 4,283 184,506 Consumer 273 993 1,266 52,027 1,074 53,101 Other commercial loans 1,900 780 2,680 128,410 1,028 129,438 Other agricultural loans 174 - 174 23,915 430 24,345 State and political subdivision loans 65 - 65 56,177 - 56,177 Unallocated 58 - 58 - - - Total $ 19,611 $ 1,987 $ 21,598 $ 2,226,157 $ 13,502 $ 2,239,659 Allowance for Credit Losses - Loans Loans December 31, 2023 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 2,285 $ 69 $ 2,354 $ 358,358 $ 1,632 $ 359,990 Commercial 9,033 145 9,178 1,090,217 2,670 1,092,887 Agricultural 3,247 17 3,264 311,500 3,302 314,802 Construction 1,664 286 1,950 193,469 2,357 195,826 Consumer 557 939 1,496 60,377 939 61,316 Other commercial loans 1,713 516 2,229 134,472 1,696 136,168 Other agricultural loans 270 - 270 30,388 285 30,673 State and political subdivision loans 45 - 45 57,174 - 57,174 Unallocated 367 - 367 - - - Total $ 19,181 $ 1,972 $ 21,153 $ 2,235,955 $ 12,881 $ 2,248,836 Non-performing Loans Non-performing loans include those loans that are considered nonaccrual, described in more detail below, and all loans past due 90 or more days. Loans are considered for non-accrual status upon reaching 90 days delinquency, although the Company may be receiving partial payments of interest and partial repayments of principal on such loans, or if full payment of principal and interest is not expected. Additionally, if management is made aware of other information including bankruptcy, repossession, death, or legal proceedings, the loan may be placed on non-accrual status. If a loan is 90 days or more past due and is well secured and in the process of collection, it may still be considered accruing. The following table reflects the non-performing loan receivables, as well as those on non-accrual status as of March 31, 2024 and December 31, 2023, respectively. The balances are presented by class of loan receivable (in thousands): March 31, 2024 December 31, 2023 Nonaccrual With a related allowance Nonaccrual Without a related allowance 90 days or greater past due and accruing Total non- performing loans Nonaccrual With a related allowance Nonaccrual Without a related allowance 90 days or greater past due and accruing Total non- performing loans Real estate loans: Mortgages $ 311 $ 2,580 $ 565 $ 3,456 $ 315 $ 2,646 $ - $ 2,961 Home Equity - 119 - 119 - 121 18 139 Commercial 1,265 1,220 243 2,728 256 879 404 1,539 Agricultural 181 2,427 - 2,608 181 2,489 75 2,745 Construction - 4,283 - 4,283 2,357 - - 2,357 Consumer 849 - 12 861 701 - 13 714 Other commercial loans 1,008 20 - 1,028 588 1,162 6 1,756 Other agricultural loans - 430 - 430 - 492 - 492 State and political subdivision - - - - - - - - $ 3,614 $ 11,079 $ 820 $ 15,513 $ 4,398 $ 7,789 $ 516 $ 12,703 As of March 31, 2024, there were $11.1 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 charged down to the realizable collateral values. Accordingly, no specific valuation allowance was considered to be necessary. The following table presents, by class of loans and leases, the amortized cost basis of collateral-dependent nonaccrual loans and leases and type of collateral as of March 31, 2024 and December 31, 2023 (in thousands): March 31, 2024 Real Estate Business Assets None Total Real estate loans: Mortgages $ 2,891 $ - $ - $ 2,891 Home Equity 119 - - 119 Commercial 2,485 - - 2,485 Agricultural 2,608 - - 2,608 Construction 4,283 - - 4,283 Consumer - - 849 849 Other commercial loans - 1,028 - 1,028 Other agricultural loans - 430 - 430 $ 12,386 $ 1,458 $ 849 $ 14,693 December 31, 2023 Real Estate Business Assets None Total Real estate loans: Mortgages $ 2,961 $ - $ - $ 2,961 Home Equity 121 - - 121 Commercial 1,135 - - 1,135 Agricultural 2,670 - - 2,670 Construction 2,357 - - 2,357 Consumer - - 701 701 Other commercial loans - 1,750 - 1,750 Other agricultural loans - 492 - 492 $ 9,244 $ 2,242 $ 701 $ 12,187 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 loan portfolio on an annual basis, 2) a large sample of relationships in aggregate over $1,000,000, 3) selected loan relationships over $750,000 which are over 30 days past due, or classified Special Mention, Substandard, Doubtful, or Loss, and 4) such other loans which management or the consultant deems appropriate. The following tables represent credit exposures by internally assigned grades, by origination year, as of March 31, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 11,842 $ 91,283 $ 347,120 $ 231,311 $ 121,301 $ 253,615 $ 27,832 $ 1,873 $ 1,086,177 Special Mention - 572 7,695 226 1,543 14,864 836 59 25,795 Substandard - - 1,544 6 - 1,626 334 418 3,928 Doubtful - - - - - - - - - Total $ 11,842 $ 91,855 $ 356,359 $ 231,543 $ 122,844 $ 270,105 $ 29,002 $ 2,350 $ 1,115,900 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 6,028 $ 25,309 $ 50,854 $ 28,383 $ 31,267 $ 140,902 $ 10,703 $ 460 $ 293,906 Special Mention - 318 8,973 1,485 - 4,798 3,558 - 19,132 Substandard - - - - - 5,077 75 223 5,375 Doubtful - - - - - - - - - Total $ 6,028 $ 25,627 $ 59,827 $ 29,868 $ 31,267 $ 150,777 $ 14,336 $ 683 $ 318,413 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction Risk Rating Pass $ 7,011 $ 59,252 $ 88,283 $ 13,312 $ 1,937 $ - $ 884 $ 122 $ 170,801 Special Mention - - 5,502 3,920 - - - - 9,422 Substandard - - - 4,283 - - - - 4,283 Doubtful - - - - - - - - - Total $ 7,011 $ 59,252 $ 93,785 $ 21,515 $ 1,937 $ - $ 884 $ 122 $ 184,506 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans Risk Rating Pass $ 7,232 $ 27,033 $ 9,642 $ 8,758 $ 4,353 $ 7,523 $ 55,136 $ 88 $ 119,765 Special Mention - 260 235 1,464 3 784 1,520 36 4,302 Substandard - 1,851 506 - 285 778 139 1,663 5,222 Doubtful - 51 - - - - 78 20 149 Total $ 7,232 $ 29,195 $ 10,383 $ 10,222 $ 4,641 $ 9,085 $ 56,873 $ 1,807 $ 129,438 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ 644 $ - $ 644 Other agricultural loans Risk Rating Pass $ 310 $ 3,507 $ 1,363 $ 5,854 $ 944 $ 582 $ 10,716 $ - $ 23,276 Special Mention 31 - 444 16 40 - 33 29 593 Substandard - - - 191 - 215 44 26 476 Doubtful - - - - - - - - - Total $ 341 $ 3,507 $ 1,807 $ 6,061 $ 984 $ 797 $ 10,793 $ 55 $ 24,345 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans Risk Rating Pass $ - $ 1,572 $ 14,142 $ 10,741 $ 5,015 $ 24,702 $ 5 $ - $ 56,177 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ - $ 1,572 $ 14,142 $ 10,741 $ 5,015 $ 24,702 $ 5 $ - $ 56,177 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Risk Rating Pass $ 32,423 $ 207,956 $ 511,404 $ 298,359 $ 164,817 $ 427,324 $ 105,276 $ 2,543 $ 1,750,102 Special Mention 31 1,150 22,849 7,111 1,586 20,446 5,947 124 59,244 Substandard - 1,851 2,050 4,480 285 7,696 592 2,330 19,284 Doubtful - 51 - - - - 78 20 149 Total $ 32,454 $ 211,008 $ 536,303 $ 309,950 $ 166,688 $ 455,466 $ 111,893 $ 5,017 $ 1,828,779 Revolving Revolving Loans Loans Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 90,068 $ 333,710 $ 224,873 $ 122,560 $ 81,557 $ 180,799 $ 28,360 $ 1,140 $ 1,063,067 Special Mention 672 7,963 227 1,552 7,442 8,159 96 60 26,171 Substandard - 1,302 6 - 158 1,444 317 422 3,649 Doubtful - - - - - - - - - Total $ 90,740 $ 342,975 $ 225,106 $ 124,112 $ 89,157 $ 190,402 $ 28,773 $ 1,622 $ 1,092,887 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 22,632 $ 47,479 $ 28,990 $ 32,058 $ 25,406 $ 118,700 $ 10,495 $ 460 $ 286,220 Special Mention 574 9,165 1,499 - 962 7,038 3,535 - 22,773 Substandard - - - - 102 5,394 75 238 5,809 Doubtful - - - - - - - - - Total $ 23,206 $ 56,644 $ 30,489 $ 32,058 $ 26,470 $ 131,132 $ 14,105 $ 698 $ 314,802 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction Risk Rating Pass $ 54,973 $ 102,562 $ 22,508 $ - $ - $ - $ 839 $ 1,166 $ 182,048 Special Mention 1,574 5,432 4,415 - - - - - 11,421 Substandard - - 2,357 - - - - - 2,357 Doubtful - - - - - - - - - Total $ 56,547 $ 107,994 $ 29,280 $ - $ - $ - $ 839 $ 1,166 $ 195,826 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans Risk Rating Pass $ 31,493 $ 11,407 $ 9,016 $ 4,793 $ 4,758 $ 3,530 $ 63,285 $ 93 $ 128,375 Special Mention 51 52 1,510 184 223 629 1,652 36 4,337 Substandard 52 97 - - 149 967 502 1,667 3,434 Doubtful - - - - - - - 22 22 Total $ 31,596 $ 11,556 $ 10,526 $ 4,977 $ 5,130 $ 5,126 $ 65,439 $ 1,818 $ 136,168 Current period gross charge-offs $ 200 $ - $ - $ 763 $ - $ - $ - $ - $ 963 Other agricultural loans Risk Rating Pass $ 3,902 $ 1,520 $ 6,448 $ 1,046 $ 532 $ 305 $ 15,331 $ - $ 29,084 Special Mention - 473 16 42 - - 488 29 1,048 Substandard - - 207 - 4 255 44 31 541 Doubtful - - - - - - - - - Total $ 3,902 $ 1,993 $ 6,671 $ 1,088 $ 536 $ 560 $ 15,863 $ 60 $ 30,673 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans Risk Rating Pass $ 1,623 $ 14,171 $ 10,841 $ 5,235 $ - $ 25,294 $ 10 $ - $ 57,174 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ 1,623 $ 14,171 $ 10,841 $ 5,235 $ - $ 25,294 $ 10 $ - $ 57,174 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Risk Rating Pass $ 204,691 $ 510,849 $ 302,676 $ 165,692 $ 112,253 $ 328,628 $ 118,320 $ 2,859 $ 1,745,968 Special Mention 2,871 23,085 7,667 1,778 8,627 15,826 5,771 125 65,750 Substandard 52 1,399 2,570 - 413 8,060 938 2,358 15,790 Doubtful - - - - - - - 22 22 Total $ 207,614 $ 535,333 $ 312,913 $ 167,470 $ 121,293 $ 352,514 $ 125,029 $ 5,364 $ 1,827,530 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 tables presents the recorded investment in those loan classes based on payment activity, by origination year, as of March 31, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 2,298 $ 19,300 $ 92,970 $ 47,003 $ 29,594 $ 113,968 $ - $ - $ 305,133 Nonperforming - 566 392 752 388 1,358 - - 3,456 Total $ 2,298 $ 19,866 $ 93,362 $ 47,755 $ 29,982 $ 115,326 $ - $ - $ 308,589 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Home equity Payment Performance Performing $ 430 $ 3,887 $ 2,828 $ 1,793 $ 1,851 $ 9,674 $ 28,245 $ 363 $ 49,071 Nonperforming - - - - - 53 66 - 119 Total $ 430 $ 3,887 $ 2,828 $ 1,793 $ 1,851 $ 9,727 $ 28,311 $ 363 $ 49,190 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Payment Performance Performing $ 1,051 $ 1,592 $ 855 $ 493 $ 407 $ 2,986 $ 44,853 $ 3 $ 52,240 Nonperforming - - 10 - 20 831 - - 861 Total $ 1,051 $ 1,592 $ 865 $ 493 $ 427 $ 3,817 $ 44,853 $ 3 $ 53,101 Current period gross charge-offs $ - $ - $ 18 $ - $ - $ - $ 12 $ - $ 30 Total Payment Performance Performing $ 3,779 $ 24,779 $ 96,653 $ 49,289 $ 31,852 $ 126,628 $ 73,098 $ 366 $ 406,444 Nonperforming - 566 402 752 408 2,242 66 - 4,436 Total $ 3,779 $ 25,345 $ 97,055 $ 50,041 $ 32,260 $ 128,870 $ 73,164 $ 366 $ 410,880 Revolving Revolving Loans Loans Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 19,082 $ 93,706 $ 47,774 $ 29,940 $ 18,923 $ 97,813 $ - $ - $ 307,238 Nonperforming - 399 766 396 - 1,400 - - 2,961 Total $ 19,082 $ 94,105 $ 48,540 $ 30,336 $ 18,923 $ 99,213 $ - $ - $ 310,199 Current period gross charge-offs $ - $ - $ - $ - $ - $ 1 $ - $ - $ 1 Home equity Payment Performance Performing $ 3,877 $ 3,008 $ 1,886 $ 1,954 $ 2,462 $ 7,883 $ 28,219 $ 363 $ 49,652 Nonperforming - - - - - 72 67 - 139 Total $ 3,877 $ 3,008 $ 1,886 $ 1,954 $ 2,462 $ 7,955 $ 28,286 $ 363 $ 49,791 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Payment Performance Performing $ 1,803 $ 979 $ 539 $ 477 $ 557 $ 2,988 $ 53,254 $ 5 $ 60,602 Nonperforming - 21 - - - 693 - - 714 Total $ 1,803 $ 1,000 $ 539 $ 477 $ 557 $ 3,681 $ 53,254 $ 5 $ 61,316 Current period gross charge-offs $ - $ - $ - $ - $ 1 $ 341 $ 23 $ - $ 365 Total Payment Performance Performing $ 24,762 $ 97,693 $ 50,199 $ 32,371 $ 21,942 $ 108,684 $ 81,473 $ 368 $ 417,492 Nonperforming - 420 766 396 - 2,165 67 - 3,814 Total $ 24,762 $ 98,113 $ 50,965 $ 32,767 $ 21,942 $ 110,849 $ 81,540 $ 368 $ 421,306 Aging Analysis of Past Due Loan Receivables Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of March 31, 2024 and December 31, 2023 (in thousands): March 31 2024 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 $ 1,412 $ 576 $ 2,345 $ 4,333 $ 304,256 $ 308,589 $ 565 Home Equity 180 - 119 299 48,891 49,190 - Commercial 889 185 2,469 3,543 1,112,357 1,115,900 243 Agricultural 175 - 1,366 1,541 316,872 318,413 - Construction - - 4,283 4,283 180,223 184,506 - Consumer 209 125 861 1,195 51,906 53,101 12 Other commercial loans 2,344 879 888 4,111 125,327 129,438 - Other agricultural loans 29 - 191 220 24,125 24,345 - State and political - - - - 56,177 56,177 - Total $ 5,238 $ 1,765 $ 12,522 $ 19,525 $ 2,220,134 $ 2,239,659 $ 820 Loans considered non-accrual $ 296 $ 396 $ 11,702 $ 12,394 $ 2,299 $ 14,693 Loans still accruing 4,942 1,369 820 7,131 2,217,835 2,224,966 Total $ 5,238 $ 1,765 $ 12,522 $ 19,525 $ 2,220,134 $ 2,239,659 December 31, 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 $ 2,682 $ 360 $ 2,240 $ 5,282 $ 304,917 $ 310,199 $ - Home Equity 145 67 71 283 49,508 49,791 18 Commercial 1,151 245 1,380 2,776 1,090,111 1,092,887 404 Agricultural 72 - 1,440 1,512 313,290 314,802 75 Construction 4,407 388 2,357 7,152 188,674 195,826 - Consumer 16 282 23 321 60,995 61,316 13 Other commercial loans 670 366 319 1,355 134,813 136,168 6 Other agricultural loans 108 362 - 470 30,203 30,673 - State and political subdivision loans - - - - 57,174 57,174 - Total $ 9,251 $ 2,070 $ 7,830 $ 19,151 $ 2,229,685 $ 2,248,836 $ 516 Loans considered non-accrual $ 199 $ 666 $ 7,314 $ 8,179 $ 4,008 $ 12,187 Loans still accruing 9,052 1,404 516 10,972 2,225,677 2,236,649 Total $ 9,251 $ 2,070 $ 7,830 $ 19,151 $ 2,229,685 $ 2,248,836 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. There were no loan modifications made during the first three months for borrowers experiencing financial difficulty. Foreclosed Assets Held For Sale Foreclosed assets acquired in settlement of loans are carried at fair value, less estimated costs to sell, and are included in other assets on the Consolidated Balance Sheet. As of March 31, 2024 and December 31, 2023, included within other assets are $200,000 and $474,000, respectively, of foreclosed assets. As of March 31, 2024, there no consumer residential mortgages that were foreclosed on or received via a deed in lieu transaction prior to the period end. As of March 31, 2024, the Company had initiated formal foreclosure proceedings on $612,000 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	3 Months Ended
	Mar. 31, 2024
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	Note 6 – Goodwill and Other Intangible Assets The following table provides the gross carrying value and accumulated amortization of intangible assets as of March 31, 2024 and December 31, 2023 (in thousands): March 31, 2024 December 31, 2023 Gross carrying value Accumulated amortization Net carrying value Gross carrying value Accumulated amortization Net carrying value Amortized intangible assets (1): MSRs $ 2,486 $ (1,582 ) $ 904 $ 2,457 $ (1,502 ) $ 955 Core deposit intangibles 4,713 (2,167 ) 2,546 4,713 (2,018 ) 2,695 Total amortized intangible assets $ 7,199 $ (3,749 ) $ 3,450 $ 7,170 $ (3,520 ) $ 3,650 Unamortized intangible assets: Goodwill $ 85,758 $ 85,758 ( ) 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 March 31, 2024. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended March 31, 2024 $ 80 $ 149 $ 229 Three months ended March 31, 2023 73 31 104 Estimate for year ending December 31, Remaining 2024 208 416 624 2025 233 478 711 2026 181 395 576 2027 124 339 463 2028 77 284 361 Thereafter 81 634 715 Total $ 904 $ 2,546 $ 3,450

Employee Benefit Plans

Employee Benefit Plans	3 Months Ended
	Mar. 31, 2024
Employee Benefit Plans [Abstract]
Employee Benefit Plans	Note 7 – Employee Benefit Plans For additional detailed disclosure on the Company’s pension and employee benefits plans, please refer to Note 11 of the Company’s Audited Consolidated Financial Statements included in the 2023 Annual Report on Form 10-K. Noncontributory Defined Benefit Pension Plan The Bank sponsors a trusteed noncontributory defined benefit pension plan (“Pension Plan”) covering substantially all employees and officers hired prior to January 1, 2007. The Bank’s funding policy is to make annual contributions, if needed, based upon the funding formula developed by the plan’s actuary. Any employee with a hire date of January 1, 2007 or later is not eligible to participate in the Pension Plan. In lieu of the Pension Plan, employees with a hire date of January 1, 2007 or later are eligible to receive, after meeting certain length of service requirements, an annual discretionary 401(k) plan contribution from the Bank equal to a percentage of an employee’s base compensation. The contribution amount, if any, is placed in a separate account within the 401(k) plan and is subject to a vesting requirement. For employees who are eligible to participate in the Pension Plan, the Pension Plan requires benefits to be paid to eligible employees based primarily upon age and compensation rates during employment. Upon retirement or other termination of employment, employees can elect either an annuity benefit or a lump sum distribution of vested benefits in the Pension Plan. The following sets forth the components of net periodic benefit costs of the Pension Plan and the line item on the Consolidated Statement of Income where such amounts are included, for the three months ended March 31, 2024 and 2023, respectively (in thousands): Three Months Ended March 31, 2024 2023 Affected line item on the Consolidated Statement of Income Service cost $ 81 $ 78 Salary and Employee Benefits Interest cost 105 110 Other Expenses Expected return on plan assets (200 ) (197 ) Other Expenses Net amortization and deferral 2 7 Other Expenses Net periodic benefit cost $ (12 ) $ (2 ) The Bank does not expect to contribute to the Pension Plan during 2024. 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 March 31, 2024, 112,563 shares remain available to be issued under the Plan. The Plan assists the Company in attracting, retaining and motivating employees to make substantial contributions to the success of the Company and to increase the emphasis on the use of equity as a key component of compensation. The following table details the vesting, awarding and forfeiting of restricted stock during the three months ended March 31, 2024: Three months Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,707 $ 71.94 Awarded - - Forfeited - - Vested (56 ) (59.52 ) Outstanding, end of period 6,651 $ 72.04 Compensation expense related to restricted stock is recognized, based on the market price of the stock at the grant date, over the vesting period. For the three months ended March 31, 2024 and 2023, compensation expense totaled $65,000. At March 31, 2024, the total compensation cost related to nonvested awards that had not yet been recognized was $479,000, which is expected to be recognized over the next three years.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2024
Accumulated Other Comprehensive Loss [Abstract]
Accumulated Other Comprehensive Loss	Note 8 – Accumulated Other Comprehensive Loss The following tables present the changes in accumulated other comprehensive income by component, net of tax, for the three months ended March 31, 2024 and 2023 (in thousands) Three months ended March 31, 2024 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2023 $ (28,238 ) $ (972 ) $ 4,299 $ (24,911 ) Other comprehensive income (loss) before reclassifications (net of tax) (1,831 ) - 624 (1,207 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 2 (504 ) (502 ) Net current period other comprehensive income (loss) (1,831 ) 2 120 (1,709 ) Balance as of March 31, 2024 $ (30,069 ) $ (970 ) $ 4,419 $ (26,620 ) Three months ended March 31, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2022 $ (37,514 ) $ (1,056 ) $ 5,429 $ (33,141 ) Other comprehensive income (loss) before reclassifications (net of tax) 7,092 - (359 ) 6,733 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 6 (360 ) (354 ) Net current period other comprehensive income (loss) 7,092 6 (719 ) 6,379 Balance as of March 31, 2023 $ (30,422 ) $ (1,050 ) $ 4,710 $ (26,762 ) (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 months ended March 31, 2024 and 2023 (in thousands): Details about accumulated other comprehensive income (loss) Amount reclassified from accumulated comprehensive income (loss) (a) Affected line item in the Consolidated Statement of Income Three Months Ended March 31, 2024 2023 Unrealized gains and losses on available for sale securities $ - $ - Available for sale securities gains, net - - Provision for income taxes $ - $ - Net of tax Defined benefit pension items $ (2 ) $ (7 ) Other expenses - 1 Provision for income taxes $ (2 ) $ (6 ) Net of tax Unrealized gain (loss) on interest rate swap $ 638 $ 456 Interest expense (134 ) (96 ) Provision for income taxes $ 504 $ 360 Net of tax Total reclassifications $ 502 $ 354 (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2024
Fair Value Measurements [Abstract]
Fair Value Measurements	Note 9 – Fair Value Measurements The Company has established a hierarchal disclosure framework associated with the level of pricing observability utilized in measuring assets and liabilities at fair value. The three broad levels defined by this hierarchy are as follows: Level I: Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level II: Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these assets and liabilities include items for which quoted prices are available but traded less frequently, and items that are fair valued using other financial instruments, the parameters of which can be directly observed. Level III: Assets and liabilities that have little to no pricing observability as of the reported date. These items do not have two-way markets and are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation. A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. In general, fair value is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality, the Company’s creditworthiness, among other things, as well as unobservable parameters. Any such valuation adjustments are applied consistently over time. 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 March 31, 2024 and December 31, 2023 by level within the fair value hierarchy (in thousands). Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. March 31 2024 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,658 $ - $ - $ 1,658 Available for sale securities: U.S. Agency securities - 57,401 - 57,401 U.S. Treasury securities 134,113 - - 134,113 Obligations of state and political subdivisions - 99,367 - 99,367 Corporate obligations - 12,303 - 12,303 Mortgage-backed securities in government sponsored entities - 101,681 - 101,681 Loans held for sale - 8,346 - 8,346 Other Assets Derivative instruments - 14,291 566 14,857 Liabilities Derivative instruments - (8,698 ) - (8,698 ) December 31, 2023 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets: Equity securities $ 1,938 $ - $ - $ 1,938 Available for sale securities: U.S. Agency securities - 60,771 - 60,771 U.S. Treasuries securities 143,288 - - 143,288 Obligations of state and political subdivisions - 101,787 - 101,787 Corporate obligations - 12,403 - 12,403 Mortgage-backed securities in government sponsored entities - 99,352 - 99,352 Other Assets Derivative instruments - 13,363 324 13,687 Liabilities Derivative instruments - (7,922 ) - (7,922 ) The following tables represent the change in the assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2024 (in thousands): IRLC- Asset Balance: December 31, 2023 $ 324 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date 242 Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: March 31, 2024 $ 566 Change in unrealized gains for the period included in earnings for assets held as of March 31, 2024 $ 242 At March 31, 2024 and December 31, 2023, the Company had classified as Level 3 $566,000 and $324,000, respectively, 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 73.72% to 95.00% at March 31, 2024. Significant unobservable inputs for assets measured at fair value on a recurring basis at March 31, 2024 and December 31, 2023 (dollars in thousands) : Quantitative Information about Level 3 Fair Value Measurements March 31, 2024 Fair Value Valuation Significant Range Weighted Average Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 566 Discounted cash flows Pull-through rates 73.72%-95.00 % 86.20 % December 31, 2023 Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 324 Discounted cash flows Pull-through rates 63.63% 94.24 % 85.43 % Assets and Liabilities Required to be Measured and Reported at Fair Value on a Nonrecurring Basis Assets measured at fair value on a nonrecurring basis as of March 31, 2024 and December 31, 2023 are included in the table below ( in thousands) March 31 2024 Level I Level II Level III Total Collateral-dependent loans $ - $ - $ 1,668 $ 1,668 December 31, 2023 Level I Level II Level III Total Collateral-dependent loans $ - $ - $ 3,885 $ 3,885 Other real estate owned - - 97 97 • Collateral-Dependent Loans (in accordance with ASC 326) – The Company records nonrecurring adjustments of collateral-dependent loans held for investment. Such amounts are generally based on the fair value of the underlying collateral supporting the loan. Appraisals are generally obtained to support the fair value of the collateral and incorporate measures that include recent sales prices for comparable properties and cost of construction. Periodically, in cases where the carrying value exceeds the fair value of the collateral less cost to sell, an impairment charge is recognized in the form of a charge-off. The fair values above excluded estimated selling costs of $ 145 396 • Other Real Estate Owned (OREO) – OREO is carried at the lower of cost or fair value, less estimated costs to sell, which is measured at the date of foreclosure. If the fair value of the collateral exceeds the carrying amount of the loan, no charge-off or adjustment is necessary, the loan is not considered to be carried at fair value, and is therefore not included in the table above. If the fair value of the collateral is less than the carrying amount of the loan, management will charge the loan down to its estimated realizable value. The fair value of OREO is based on the appraised value of the property, which is generally unadjusted by management and is based on comparable sales for similar properties in the same geographic region as the subject property, and is included in the above table as a Level II measurement. In some cases, management may adjust the appraised value due to the age of the appraisal, changes in market conditions, or observable deterioration of the property since the appraisal was completed. In these cases, the loans are categorized in the above table as a Level III measurement since these adjustments are considered to be unobservable inputs. Income and expenses from operations and further declines in the fair value of the collateral subsequent to foreclosure are included in net expenses from 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 March 31 2024 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Collateral-dependent loans $ 1,668 Appraised Collateral Values Discount for time since appraisal 0-100 % 44.28 % Selling costs 8%-10 % 8.67 % Holding period 0 - 12 months 8.95 months December 31, 2023 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Collateral-dependent loans 3,885 Appraised Collateral Values Discount for time since appraisal 0-100 % 29.32 % Selling costs 8%-12 % 10.20 % Holding period 3 - 12 months 6.65 months Other real estate owned 97 Appraised Collateral Values Discount for time since appraisal 32 % 32.00 % Financial Instruments Not Required to be Measured or Reported at Fair Value The carrying amount and fair value of the Company’s financial instruments that are not required to be measured or reported at fair value on a recurring basis are as follows (in thousands): March 31, 2024 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 3,820 $ 3,820 $ - $ - $ 3,820 Net loans 2,218,061 2,122,243 - - 2,122,243 Financial liabilities: Deposits 2,302,881 2,295,953 1,850,572 - 445,381 Borrowed funds 283,565 273,780 - - 273,780 December 31, 2023 Carrying Amount Financial assets: Interest bearing time deposits with other banks $ 4,070 $ 4,070 $ - $ - $ 4,070 Net loans 2,227,683 2,126,237 - - 2,126,237 Financial liabilities: Deposits 2,321,481 2,315,374 1,902,007 - 413,367 Borrowed funds 322,036 313,217 - - 313,217 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	3 Months Ended
	Mar. 31, 2024
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 10 – Recent Accounting Pronouncements 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. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, requires the amount of net income taxes paid for federal, state, and foreign taxes, as well as the amount paid to any jurisdiction that net taxes exceed a 5% quantitative threshold. The amendments will require the disclosure of pre-tax income disaggregated between domestic and foreign, as well as income tax expense disaggregated by federal, state, and foreign. The amendment also eliminates certain disclosures related to unrecognized tax benefits and certain temporary differences. This ASU is effective for fiscal years beginning after December Early adoption is permitted in any annual period where financial statements have not yet been issued. The amendments should be applied on a prospective basis but retrospective application is permitted. The Company does not expect adoption of the standard to have a material impact on its Consolidated Financial Statements. In March 2024, the FASB issued ASU 2024-01, Compensation – Stock Compensation (Topic 718) , amended the guidance in ASC 718 to add an example showing how to apply the scope guidance to determine whether profits interest and similar awards should be accounted for as share-based payment arrangements. For public business entities, the guidance is effective for fiscal years beginning after December 15, 2024, and interim periods within those fiscal years. For all other entities, it is effective for fiscal years beginning after December 15, 2025, and interim periods within those fiscal years. In March 2024, the FASB issued ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements . This ASU removes various references to the FASB’s Concepts Statements from the FASB’s Accounting Standards Codification. The FASB does not expect these updates to have a significant effect on current accounting practice. That is because in most cases the amendments to the Codification remove references to Concept Statements that are extraneous and not required to understand or apply the guidance. However, the FASB has provided transition guidance if applying the updated guidance results in accounting changes for some entities. The amendments in ASU 2024-02 are effective for public business entities for fiscal years beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. 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.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2024
Basis of Presentation [Abstract]
Basis of Presentation	Citizens Financial Services, Inc. (individually and collectively with its direct and indirect subsidiaries, the “Company”) is a Pennsylvania corporation and the holding company of its wholly owned subsidiary, First Citizens Community Bank (the “Bank”), and of the Bank’s wholly owned subsidiaries, First Citizens Insurance Agency, Inc. (“First Citizens Insurance”) and 1 st Realty of PA LLC (“Realty”). The accompanying consolidated financial statements have been prepared pursuant to rules and regulations of the Securities and Exchange Commission (“SEC”) and in conformity with U.S. generally accepted accounting principles. Because this report is based on an interim period, certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Certain of the prior year amounts have been reclassified to conform with the current year presentation. Such reclassifications had no effect on net income or stockholders’ equity. All material inter‑company balances and transactions have been eliminated in consolidation. In the opinion of management of the Company, the accompanying interim consolidated financial statements at March 31, 2024 and for the periods ended March 31, 2024 and 2023 include all adjustments, consisting of only normal recurring adjustments, necessary for a fair presentation of the financial condition and the results of operations at the dates and for the periods presented. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and of revenues and expenses for the periods covered by the Consolidated Statement of Income. The financial performance reported for the Company for the three month period ended March 31, 2024 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, 2023.
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.
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. Depending on the nature of the pool of financial assets with similar risk characteristics, the models utilized by the Company to estimate expected credit losses include a discounted cash flow (“DCF”) model that discounts instrument-level contractual cash flows, adjusted for prepayments and curtailments, incorporating loss expectations, and a weighted average remaining maturity model which contemplates expected losses at a pool-level, utilizing historic loss information. The Company’s models for estimating the allowance for credit losses consider available relevant information about the collectability of cash flows, including information about past events, current conditions, and reasonable and supportable forecasts. Management 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 $8.2 million and $8.5 million at March 31, 2024 and December 31, 2023, respectively, 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)	3 Months Ended
	Mar. 31, 2024
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 are not within the scope of ASC 606. The main types of noninterest income within the scope of the standard are as follows: • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2024
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	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. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, requires the amount of net income taxes paid for federal, state, and foreign taxes, as well as the amount paid to any jurisdiction that net taxes exceed a 5% quantitative threshold. The amendments will require the disclosure of pre-tax income disaggregated between domestic and foreign, as well as income tax expense disaggregated by federal, state, and foreign. The amendment also eliminates certain disclosures related to unrecognized tax benefits and certain temporary differences. This ASU is effective for fiscal years beginning after December Early adoption is permitted in any annual period where financial statements have not yet been issued. The amendments should be applied on a prospective basis but retrospective application is permitted. The Company does not expect adoption of the standard to have a material impact on its Consolidated Financial Statements. In March 2024, the FASB issued ASU 2024-01, Compensation – Stock Compensation (Topic 718) , amended the guidance in ASC 718 to add an example showing how to apply the scope guidance to determine whether profits interest and similar awards should be accounted for as share-based payment arrangements. For public business entities, the guidance is effective for fiscal years beginning after December 15, 2024, and interim periods within those fiscal years. For all other entities, it is effective for fiscal years beginning after December 15, 2025, and interim periods within those fiscal years. In March 2024, the FASB issued ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements . This ASU removes various references to the FASB’s Concepts Statements from the FASB’s Accounting Standards Codification. The FASB does not expect these updates to have a significant effect on current accounting practice. That is because in most cases the amendments to the Codification remove references to Concept Statements that are extraneous and not required to understand or apply the guidance. However, the FASB has provided transition guidance if applying the updated guidance results in accounting changes for some entities. The amendments in ASU 2024-02 are effective for public business entities for fiscal years beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. Other accounting standards that have been issued by the FASB or other standards-setting bodies are not currently expected to have a material effect on the Company’s consolidated financial position, results of operations or cash flows.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	3 Months Ended
	Mar. 31, 2024
Basis of Presentation [Abstract]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model	The impact of the change from the incurred loss model to the current expected credit loss model is detailed below (in thousands): January 1, 2023 Pre-adoption Adoption Impact As Reported Assets Allowance for credit losses - loans Real estate loans: Residential $ 1,056 $ 79 $ 1,135 Commercial 10,120 (3,070 ) 7,050 Agricultural 4,589 (1,145 ) 3,444 Construction 801 (103 ) 698 Consumer 135 1,040 1,175 Other commercial loans 1,040 (328 ) 712 Other agricultural loans 489 (219 ) 270 State and political subdivision loans 322 (280 ) 42 Unallocated - 726 726 Total $ 18,552 $ (3,300 ) $ 15,252 Liabilities Allowance for Credit Losses - Off-Balance Sheet credit Exposure $ 165 $ 1,064 $ 1,229

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2024
Revenue Recognition [Abstract]
Disaggregation of Revenue Derived from Contracts with Customers	The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three months ended March 31, 2024 and 2023 (in thousands). All revenue in the table below relates to goods and services transferred at a point in time. Three Months Ended March 31, Revenue stream 2024 2023 Service charges on deposit accounts Overdraft fees $ 404 359 Statement fees 42 52 Interchange revenue 744 697 ATM income 33 38 Other service charges 149 65 Total Service Charges 1,372 1,211 Trust 244 230 Brokerage and insurance 665 514 Other 132 115 Total $ 2,413 $ 2,070

Earnings per Share (Tables)

Earnings per Share (Tables)	3 Months Ended
	Mar. 31, 2024
Earnings per Share [Abstract]
Computation of Earnings per Share	The following table sets forth the computation of earnings per share. Three months ended March 31, 2024 2023 Net income applicable to common stock $ 7,024,000 $ 6,867,000 Basic earnings per share computation Weighted average common shares outstanding 4,701,853 4,005,370 Earnings per share - basic $ 1.49 $ 1.71 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 4,701,853 4,005,370 Add: Dilutive effects of restricted stock - 5 Weighted average common shares outstanding for dilutive earnings per share 4,701,853 4,005,375 Earnings per share - diluted $ 1.49 $ 1.71

Investments (Tables)

Investments (Tables)	3 Months Ended
	Mar. 31, 2024
Investments [Abstract]
Amortized Cost and Fair Value of Investment Securities	The amortized cost, gross unrealized gains and losses, and fair value of investment securities at March 31, 2024 and December 31, 2023 were as follows (in thousands): March 31 2024 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Allowance for Credit Losses Fair Value Available-for-sale securities: U.S. agency securities $ 63,572 $ 2 $ (6,173 ) $ - $ 57,401 U.S. treasury securities 143,534 - (9,421 ) - 134,113 Obligations of state and political subdivisions 106,054 12 (6,699 ) - 99,367 Corporate obligations 13,409 234 (1,340 ) - 12,303 Mortgage-backed securities in government sponsored entities 116,357 5 (14,681 ) - 101,681 Total available-for-sale securities $ 442,926 $ 253 $ (38,314 ) $ - $ 404,865 December 31 2023 Available-for-sale securities: U.S. agency securities $ 66,569 $ 1 $ (5,799 ) $ - $ 60,771 U.S. treasury securities 152,485 - (9,197 ) - 143,288 Obligations of state and political subdivisions 107,945 32 (6,190 ) - 101,787 Corporate obligations 13,394 245 (1,236 ) - 12,403 Mortgage-backed securities in government sponsored entities 112,950 7 (13,605 ) - 99,352 Total available-for-sale securities $ 453,343 $ 285 $ (36,027 ) $ - $ 417,601
Unrealized Losses and Fair Value of Investments	The following table shows the Company’s gross unrealized losses and fair value of the Company’s investments with unrealized losses for which an allowance for credit losses has not been recorded, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at March 31, 2024 and December 31, 2023 (in thousands). As of March 31, 2024, the Company owned 323 securities whose fair value was less than their cost basis. March 31 2024 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 $ - $ - $ 55,384 $ (6,173 ) $ 55,384 $ (6,173 ) U.S. treasury securities - - 134,113 (9,421 ) 134,113 (9,421 ) Obligations of state and political subdivisions 881 (1 ) 91,299 (6,698 ) 92,180 (6,699 ) Corporate obligations 1,494 (263 ) 8,203 (1,077 ) 9,697 (1,340 ) Mortgage-backed securities in government sponsored entities 14,650 (188 ) 85,547 (14,493 ) 100,197 (14,681 ) Total securities $ 17,025 $ (452 ) $ 374,546 $ (37,862 ) $ 391,571 $ (38,314 ) December 31 2023 U.S. agency securities $ - $ - $ 58,753 $ (5,799 ) $ 58,753 $ (5,799 ) U.S. treasury securities - - 143,288 (9,197 ) 143,288 (9,197 ) Obligations of states and political subdivisions - - 93,535 (6,190 ) 93,535 (6,190 ) Corporate obligations 1,487 (265 ) 8,320 (971 ) 9,807 (1,236 ) Mortgage-backed securities in government sponsored entities 9,203 (31 ) 88,553 (13,574 ) 97,756 (13,605 ) Total securities $ 10,690 $ (296 ) $ 392,449 $ (35,731 ) $ 403,139 $ (36,027 )
Unrealized Gains (Losses) Related to Equity Securities	The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three month periods ended March 31, 2024 and 2023, and the portion of unrealized gains for the period that relates to equity investments held at March 31, 2024 and 2023 (in thousands): Three Months Ended March 31, Equity securities 2024 2023 Net gains (losses) $ 59 $ (223 ) Less: Net (losses) gains realized on the sale of equity securities during the period (4 ) 5 Net unrealized gains (losses) $ 55 $ (218 )
Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities at March 31, 2024, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 44,010 $ 43,073 Due after one year through five years 151,832 140,532 Due after five years through ten years 90,457 81,505 Due after ten years 156,627 139,755 Total $ 442,926 $ 404,865

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2024
Loans [Abstract]
Loan Portfolio and Allowance for Credit Losses	The following table summarizes the primary segments of the loan portfolio and how those segments are analyzed within the allowance for credit losses - loans as of March 31, 2024 and December 31, 2023 (in thousands): March 31 2024 December 31, 2023 Real estate loans: Residential $ 357,779 $ 359,990 Commercial 1,115,900 1,092,887 Agricultural 318,413 314,802 Construction 184,506 195,826 Consumer 53,101 61,316 Other commercial loans 129,438 136,168 Other agricultural loans 24,345 30,673 State and political subdivision loans 56,177 57,174 Total 2,239,659 2,248,836 Allowance for credit losses - loans 21,598 21,153 Net loans $ 2,218,061 $ 2,227,683
Components of the Allowance for Credit Losses	The following table presents the components of the allowance for credit losses as of March 31, 2024 and December 31, 2023 March 31, 2024 December 31, 2023 Allowance for Credit Losses - Loans $ 21,598 $ 21,153 Allowance for Credit Losses - Off-Balance Sheet credit Exposure 938 1,265 Total allowance for credit losses $ 22,536 $ 22,418
Activity in Allowance for Credit Losses	The following table presents the activity in the allowance for credit losses for the three months ended Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at December 31, 2023 $ 21,153 $ 1,265 $ 22,418 Loans charge-off (674 ) - (674 ) Recoveries of loans previously charged-off 7 - 7 Net loans charged-off (667 ) - (667 ) Provision for credit losses 1,112 (327 ) 785 Balance at March 31, 2024 $ 21,598 $ 938 $ 22,536 Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at December 31, 2022 $ 18,552 $ 165 $ 18,717 Impact of adopting CECL (3,300 ) 1,064 (2,236 ) Loans charge-off (7 ) - (7 ) Recoveries of loans previously charged-off 5 - 5 Net loans charged-off (2 ) - (2 ) Provision for credit losses - - - Balance at March 31, 2023 $ 15,250 $ 1,229 $ 16,479
Activity of Allowance for Credit Losses - Loans by Portfolio Segment	The following tables presents the activity in the allowance for credit losses – loans, by portfolio segment, for the three months ended March 31, 2024 and 2023 (in thousands): For the three months ended March 31, 2024 Balance at December 31, 2023 Charge-offs Recoveries Provision Balance at March 31, 2024 Real estate loans: Residential $ 2,354 $ - $ - $ (7 ) $ 2,347 Commercial 9,178 - - 563 9,741 Agricultural 3,264 - - 408 3,672 Construction 1,950 - - (355 ) 1,595 Consumer 1,496 (30 ) 5 (205 ) 1,266 Other commercial loans 2,229 (644 ) 2 1,093 2,680 Other agricultural loans 270 - - (96 ) 174 State and political subdivision loans 45 - - 20 65 Unallocated 367 - - (309 ) 58 Total $ 21,153 $ (674 ) $ 7 $ 1,112 $ 21,598 For the three months ended March 31, 2023 Balance at December 31, 2022 Impact of adopting CECL Charge-offs Recoveries Provision Balance at March 31, 2023 Real estate loans: Residential $ 1,056 $ 79 $ - $ - $ 60 $ 1,195 Commercial 10,120 (3,070 ) - - (303 ) 6,747 Agricultural 4,589 (1,145 ) - - (35 ) 3,409 Construction 801 (103 ) - - 153 851 Consumer 135 1,040 (7 ) 4 48 1,220 Other commercial loans 1,040 (328 ) - 1 (1 ) 712 Other agricultural loans 489 (219 ) - - (20 ) 250 State and political subdivision loans 322 (280 ) - - - 42 Unallocated - 726 - - 98 824 Total $ 18,552 $ (3,300 ) $ (7 ) $ 5 $ - $ 15,250
Loans and Allowance for Credit Losses by Portfolio Segment	The following table presents the allowance for credit losses – loans and amortized cost basis of loans under CECL methodology as of March 31, 2024 and December 31, 2023: Allowance for Credit Losses - Loans Loans March 31, 2024 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 2,291 $ 56 $ 2,347 $ 356,185 $ 1,594 $ 357,779 Commercial 9,600 141 9,741 1,113,415 2,485 1,115,900 Agricultural 3,655 17 3,672 315,805 2,608 318,413 Construction 1,595 - 1,595 180,223 4,283 184,506 Consumer 273 993 1,266 52,027 1,074 53,101 Other commercial loans 1,900 780 2,680 128,410 1,028 129,438 Other agricultural loans 174 - 174 23,915 430 24,345 State and political subdivision loans 65 - 65 56,177 - 56,177 Unallocated 58 - 58 - - - Total $ 19,611 $ 1,987 $ 21,598 $ 2,226,157 $ 13,502 $ 2,239,659 Allowance for Credit Losses - Loans Loans December 31, 2023 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 2,285 $ 69 $ 2,354 $ 358,358 $ 1,632 $ 359,990 Commercial 9,033 145 9,178 1,090,217 2,670 1,092,887 Agricultural 3,247 17 3,264 311,500 3,302 314,802 Construction 1,664 286 1,950 193,469 2,357 195,826 Consumer 557 939 1,496 60,377 939 61,316 Other commercial loans 1,713 516 2,229 134,472 1,696 136,168 Other agricultural loans 270 - 270 30,388 285 30,673 State and political subdivision loans 45 - 45 57,174 - 57,174 Unallocated 367 - 367 - - - Total $ 19,181 $ 1,972 $ 21,153 $ 2,235,955 $ 12,881 $ 2,248,836
Loan Receivables on Nonaccrual Status	The following table reflects the non-performing loan receivables, as well as those on non-accrual status as of March 31, 2024 and December 31, 2023, respectively. The balances are presented by class of loan receivable (in thousands): March 31, 2024 December 31, 2023 Nonaccrual With a related allowance Nonaccrual Without a related allowance 90 days or greater past due and accruing Total non- performing loans Nonaccrual With a related allowance Nonaccrual Without a related allowance 90 days or greater past due and accruing Total non- performing loans Real estate loans: Mortgages $ 311 $ 2,580 $ 565 $ 3,456 $ 315 $ 2,646 $ - $ 2,961 Home Equity - 119 - 119 - 121 18 139 Commercial 1,265 1,220 243 2,728 256 879 404 1,539 Agricultural 181 2,427 - 2,608 181 2,489 75 2,745 Construction - 4,283 - 4,283 2,357 - - 2,357 Consumer 849 - 12 861 701 - 13 714 Other commercial loans 1,008 20 - 1,028 588 1,162 6 1,756 Other agricultural loans - 430 - 430 - 492 - 492 State and political subdivision - - - - - - - - $ 3,614 $ 11,079 $ 820 $ 15,513 $ 4,398 $ 7,789 $ 516 $ 12,703
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans and Leases	The following table presents, by class of loans and leases, the amortized cost basis of collateral-dependent nonaccrual loans and leases and type of collateral as of March 31, 2024 and December 31, 2023 (in thousands): March 31, 2024 Real Estate Business Assets None Total Real estate loans: Mortgages $ 2,891 $ - $ - $ 2,891 Home Equity 119 - - 119 Commercial 2,485 - - 2,485 Agricultural 2,608 - - 2,608 Construction 4,283 - - 4,283 Consumer - - 849 849 Other commercial loans - 1,028 - 1,028 Other agricultural loans - 430 - 430 $ 12,386 $ 1,458 $ 849 $ 14,693 December 31, 2023 Real Estate Business Assets None Total Real estate loans: Mortgages $ 2,961 $ - $ - $ 2,961 Home Equity 121 - - 121 Commercial 1,135 - - 1,135 Agricultural 2,670 - - 2,670 Construction 2,357 - - 2,357 Consumer - - 701 701 Other commercial loans - 1,750 - 1,750 Other agricultural loans - 492 - 492 $ 9,244 $ 2,242 $ 701 $ 12,187
Financing Receivable Credit Exposures by Internally Assigned Grades, by Origination Year	The following tables represent credit exposures by internally assigned grades, by origination year, as of March 31, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 11,842 $ 91,283 $ 347,120 $ 231,311 $ 121,301 $ 253,615 $ 27,832 $ 1,873 $ 1,086,177 Special Mention - 572 7,695 226 1,543 14,864 836 59 25,795 Substandard - - 1,544 6 - 1,626 334 418 3,928 Doubtful - - - - - - - - - Total $ 11,842 $ 91,855 $ 356,359 $ 231,543 $ 122,844 $ 270,105 $ 29,002 $ 2,350 $ 1,115,900 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 6,028 $ 25,309 $ 50,854 $ 28,383 $ 31,267 $ 140,902 $ 10,703 $ 460 $ 293,906 Special Mention - 318 8,973 1,485 - 4,798 3,558 - 19,132 Substandard - - - - - 5,077 75 223 5,375 Doubtful - - - - - - - - - Total $ 6,028 $ 25,627 $ 59,827 $ 29,868 $ 31,267 $ 150,777 $ 14,336 $ 683 $ 318,413 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction Risk Rating Pass $ 7,011 $ 59,252 $ 88,283 $ 13,312 $ 1,937 $ - $ 884 $ 122 $ 170,801 Special Mention - - 5,502 3,920 - - - - 9,422 Substandard - - - 4,283 - - - - 4,283 Doubtful - - - - - - - - - Total $ 7,011 $ 59,252 $ 93,785 $ 21,515 $ 1,937 $ - $ 884 $ 122 $ 184,506 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans Risk Rating Pass $ 7,232 $ 27,033 $ 9,642 $ 8,758 $ 4,353 $ 7,523 $ 55,136 $ 88 $ 119,765 Special Mention - 260 235 1,464 3 784 1,520 36 4,302 Substandard - 1,851 506 - 285 778 139 1,663 5,222 Doubtful - 51 - - - - 78 20 149 Total $ 7,232 $ 29,195 $ 10,383 $ 10,222 $ 4,641 $ 9,085 $ 56,873 $ 1,807 $ 129,438 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ 644 $ - $ 644 Other agricultural loans Risk Rating Pass $ 310 $ 3,507 $ 1,363 $ 5,854 $ 944 $ 582 $ 10,716 $ - $ 23,276 Special Mention 31 - 444 16 40 - 33 29 593 Substandard - - - 191 - 215 44 26 476 Doubtful - - - - - - - - - Total $ 341 $ 3,507 $ 1,807 $ 6,061 $ 984 $ 797 $ 10,793 $ 55 $ 24,345 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans Risk Rating Pass $ - $ 1,572 $ 14,142 $ 10,741 $ 5,015 $ 24,702 $ 5 $ - $ 56,177 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ - $ 1,572 $ 14,142 $ 10,741 $ 5,015 $ 24,702 $ 5 $ - $ 56,177 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Risk Rating Pass $ 32,423 $ 207,956 $ 511,404 $ 298,359 $ 164,817 $ 427,324 $ 105,276 $ 2,543 $ 1,750,102 Special Mention 31 1,150 22,849 7,111 1,586 20,446 5,947 124 59,244 Substandard - 1,851 2,050 4,480 285 7,696 592 2,330 19,284 Doubtful - 51 - - - - 78 20 149 Total $ 32,454 $ 211,008 $ 536,303 $ 309,950 $ 166,688 $ 455,466 $ 111,893 $ 5,017 $ 1,828,779 Revolving Revolving Loans Loans Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 90,068 $ 333,710 $ 224,873 $ 122,560 $ 81,557 $ 180,799 $ 28,360 $ 1,140 $ 1,063,067 Special Mention 672 7,963 227 1,552 7,442 8,159 96 60 26,171 Substandard - 1,302 6 - 158 1,444 317 422 3,649 Doubtful - - - - - - - - - Total $ 90,740 $ 342,975 $ 225,106 $ 124,112 $ 89,157 $ 190,402 $ 28,773 $ 1,622 $ 1,092,887 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 22,632 $ 47,479 $ 28,990 $ 32,058 $ 25,406 $ 118,700 $ 10,495 $ 460 $ 286,220 Special Mention 574 9,165 1,499 - 962 7,038 3,535 - 22,773 Substandard - - - - 102 5,394 75 238 5,809 Doubtful - - - - - - - - - Total $ 23,206 $ 56,644 $ 30,489 $ 32,058 $ 26,470 $ 131,132 $ 14,105 $ 698 $ 314,802 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction Risk Rating Pass $ 54,973 $ 102,562 $ 22,508 $ - $ - $ - $ 839 $ 1,166 $ 182,048 Special Mention 1,574 5,432 4,415 - - - - - 11,421 Substandard - - 2,357 - - - - - 2,357 Doubtful - - - - - - - - - Total $ 56,547 $ 107,994 $ 29,280 $ - $ - $ - $ 839 $ 1,166 $ 195,826 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans Risk Rating Pass $ 31,493 $ 11,407 $ 9,016 $ 4,793 $ 4,758 $ 3,530 $ 63,285 $ 93 $ 128,375 Special Mention 51 52 1,510 184 223 629 1,652 36 4,337 Substandard 52 97 - - 149 967 502 1,667 3,434 Doubtful - - - - - - - 22 22 Total $ 31,596 $ 11,556 $ 10,526 $ 4,977 $ 5,130 $ 5,126 $ 65,439 $ 1,818 $ 136,168 Current period gross charge-offs $ 200 $ - $ - $ 763 $ - $ - $ - $ - $ 963 Other agricultural loans Risk Rating Pass $ 3,902 $ 1,520 $ 6,448 $ 1,046 $ 532 $ 305 $ 15,331 $ - $ 29,084 Special Mention - 473 16 42 - - 488 29 1,048 Substandard - - 207 - 4 255 44 31 541 Doubtful - - - - - - - - - Total $ 3,902 $ 1,993 $ 6,671 $ 1,088 $ 536 $ 560 $ 15,863 $ 60 $ 30,673 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans Risk Rating Pass $ 1,623 $ 14,171 $ 10,841 $ 5,235 $ - $ 25,294 $ 10 $ - $ 57,174 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ 1,623 $ 14,171 $ 10,841 $ 5,235 $ - $ 25,294 $ 10 $ - $ 57,174 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Risk Rating Pass $ 204,691 $ 510,849 $ 302,676 $ 165,692 $ 112,253 $ 328,628 $ 118,320 $ 2,859 $ 1,745,968 Special Mention 2,871 23,085 7,667 1,778 8,627 15,826 5,771 125 65,750 Substandard 52 1,399 2,570 - 413 8,060 938 2,358 15,790 Doubtful - - - - - - - 22 22 Total $ 207,614 $ 535,333 $ 312,913 $ 167,470 $ 121,293 $ 352,514 $ 125,029 $ 5,364 $ 1,827,530 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 tables presents the recorded investment in those loan classes based on payment activity, by origination year, as of March 31, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted March 31, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 2,298 $ 19,300 $ 92,970 $ 47,003 $ 29,594 $ 113,968 $ - $ - $ 305,133 Nonperforming - 566 392 752 388 1,358 - - 3,456 Total $ 2,298 $ 19,866 $ 93,362 $ 47,755 $ 29,982 $ 115,326 $ - $ - $ 308,589 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Home equity Payment Performance Performing $ 430 $ 3,887 $ 2,828 $ 1,793 $ 1,851 $ 9,674 $ 28,245 $ 363 $ 49,071 Nonperforming - - - - - 53 66 - 119 Total $ 430 $ 3,887 $ 2,828 $ 1,793 $ 1,851 $ 9,727 $ 28,311 $ 363 $ 49,190 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Payment Performance Performing $ 1,051 $ 1,592 $ 855 $ 493 $ 407 $ 2,986 $ 44,853 $ 3 $ 52,240 Nonperforming - - 10 - 20 831 - - 861 Total $ 1,051 $ 1,592 $ 865 $ 493 $ 427 $ 3,817 $ 44,853 $ 3 $ 53,101 Current period gross charge-offs $ - $ - $ 18 $ - $ - $ - $ 12 $ - $ 30 Total Payment Performance Performing $ 3,779 $ 24,779 $ 96,653 $ 49,289 $ 31,852 $ 126,628 $ 73,098 $ 366 $ 406,444 Nonperforming - 566 402 752 408 2,242 66 - 4,436 Total $ 3,779 $ 25,345 $ 97,055 $ 50,041 $ 32,260 $ 128,870 $ 73,164 $ 366 $ 410,880 Revolving Revolving Loans Loans Amortized Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 19,082 $ 93,706 $ 47,774 $ 29,940 $ 18,923 $ 97,813 $ - $ - $ 307,238 Nonperforming - 399 766 396 - 1,400 - - 2,961 Total $ 19,082 $ 94,105 $ 48,540 $ 30,336 $ 18,923 $ 99,213 $ - $ - $ 310,199 Current period gross charge-offs $ - $ - $ - $ - $ - $ 1 $ - $ - $ 1 Home equity Payment Performance Performing $ 3,877 $ 3,008 $ 1,886 $ 1,954 $ 2,462 $ 7,883 $ 28,219 $ 363 $ 49,652 Nonperforming - - - - - 72 67 - 139 Total $ 3,877 $ 3,008 $ 1,886 $ 1,954 $ 2,462 $ 7,955 $ 28,286 $ 363 $ 49,791 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Payment Performance Performing $ 1,803 $ 979 $ 539 $ 477 $ 557 $ 2,988 $ 53,254 $ 5 $ 60,602 Nonperforming - 21 - - - 693 - - 714 Total $ 1,803 $ 1,000 $ 539 $ 477 $ 557 $ 3,681 $ 53,254 $ 5 $ 61,316 Current period gross charge-offs $ - $ - $ - $ - $ 1 $ 341 $ 23 $ - $ 365 Total Payment Performance Performing $ 24,762 $ 97,693 $ 50,199 $ 32,371 $ 21,942 $ 108,684 $ 81,473 $ 368 $ 417,492 Nonperforming - 420 766 396 - 2,165 67 - 3,814 Total $ 24,762 $ 98,113 $ 50,965 $ 32,767 $ 21,942 $ 110,849 $ 81,540 $ 368 $ 421,306
Aging Analysis of Past Due Loan Receivables	Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of March 31, 2024 and December 31, 2023 (in thousands): March 31 2024 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 $ 1,412 $ 576 $ 2,345 $ 4,333 $ 304,256 $ 308,589 $ 565 Home Equity 180 - 119 299 48,891 49,190 - Commercial 889 185 2,469 3,543 1,112,357 1,115,900 243 Agricultural 175 - 1,366 1,541 316,872 318,413 - Construction - - 4,283 4,283 180,223 184,506 - Consumer 209 125 861 1,195 51,906 53,101 12 Other commercial loans 2,344 879 888 4,111 125,327 129,438 - Other agricultural loans 29 - 191 220 24,125 24,345 - State and political - - - - 56,177 56,177 - Total $ 5,238 $ 1,765 $ 12,522 $ 19,525 $ 2,220,134 $ 2,239,659 $ 820 Loans considered non-accrual $ 296 $ 396 $ 11,702 $ 12,394 $ 2,299 $ 14,693 Loans still accruing 4,942 1,369 820 7,131 2,217,835 2,224,966 Total $ 5,238 $ 1,765 $ 12,522 $ 19,525 $ 2,220,134 $ 2,239,659 December 31, 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 $ 2,682 $ 360 $ 2,240 $ 5,282 $ 304,917 $ 310,199 $ - Home Equity 145 67 71 283 49,508 49,791 18 Commercial 1,151 245 1,380 2,776 1,090,111 1,092,887 404 Agricultural 72 - 1,440 1,512 313,290 314,802 75 Construction 4,407 388 2,357 7,152 188,674 195,826 - Consumer 16 282 23 321 60,995 61,316 13 Other commercial loans 670 366 319 1,355 134,813 136,168 6 Other agricultural loans 108 362 - 470 30,203 30,673 - State and political subdivision loans - - - - 57,174 57,174 - Total $ 9,251 $ 2,070 $ 7,830 $ 19,151 $ 2,229,685 $ 2,248,836 $ 516 Loans considered non-accrual $ 199 $ 666 $ 7,314 $ 8,179 $ 4,008 $ 12,187 Loans still accruing 9,052 1,404 516 10,972 2,225,677 2,236,649 Total $ 9,251 $ 2,070 $ 7,830 $ 19,151 $ 2,229,685 $ 2,248,836

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2024
Goodwill and Other Intangible Assets [Abstract]
Gross Carrying Value and Accumulated Amortization of Intangible Assets	The following table provides the gross carrying value and accumulated amortization of intangible assets as of March 31, 2024 and December 31, 2023 (in thousands): March 31, 2024 December 31, 2023 Gross carrying value Accumulated amortization Net carrying value Gross carrying value Accumulated amortization Net carrying value Amortized intangible assets (1): MSRs $ 2,486 $ (1,582 ) $ 904 $ 2,457 $ (1,502 ) $ 955 Core deposit intangibles 4,713 (2,167 ) 2,546 4,713 (2,018 ) 2,695 Total amortized intangible assets $ 7,199 $ (3,749 ) $ 3,450 $ 7,170 $ (3,520 ) $ 3,650 Unamortized intangible assets: Goodwill $ 85,758 $ 85,758 ( ) 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 March 31, 2024. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended March 31, 2024 $ 80 $ 149 $ 229 Three months ended March 31, 2023 73 31 104 Estimate for year ending December 31, Remaining 2024 208 416 624 2025 233 478 711 2026 181 395 576 2027 124 339 463 2028 77 284 361 Thereafter 81 634 715 Total $ 904 $ 2,546 $ 3,450

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	3 Months Ended
	Mar. 31, 2024
Employee Benefit Plans [Abstract]
Components of Net Periodic Benefit Costs	The following sets forth the components of net periodic benefit costs of the Pension Plan and the line item on the Consolidated Statement of Income where such amounts are included, for the three months ended March 31, 2024 and 2023, respectively (in thousands): Three Months Ended March 31, 2024 2023 Affected line item on the Consolidated Statement of Income Service cost $ 81 $ 78 Salary and Employee Benefits Interest cost 105 110 Other Expenses Expected return on plan assets (200 ) (197 ) Other Expenses Net amortization and deferral 2 7 Other Expenses Net periodic benefit cost $ (12 ) $ (2 )
Restricted Stock Activity	The following table details the vesting, awarding and forfeiting of restricted stock during the three months ended March 31, 2024: Three months Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,707 $ 71.94 Awarded - - Forfeited - - Vested (56 ) (59.52 ) Outstanding, end of period 6,651 $ 72.04

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2024
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 months ended March 31, 2024 and 2023 (in thousands) Three months ended March 31, 2024 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2023 $ (28,238 ) $ (972 ) $ 4,299 $ (24,911 ) Other comprehensive income (loss) before reclassifications (net of tax) (1,831 ) - 624 (1,207 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 2 (504 ) (502 ) Net current period other comprehensive income (loss) (1,831 ) 2 120 (1,709 ) Balance as of March 31, 2024 $ (30,069 ) $ (970 ) $ 4,419 $ (26,620 ) Three months ended March 31, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2022 $ (37,514 ) $ (1,056 ) $ 5,429 $ (33,141 ) Other comprehensive income (loss) before reclassifications (net of tax) 7,092 - (359 ) 6,733 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 6 (360 ) (354 ) Net current period other comprehensive income (loss) 7,092 6 (719 ) 6,379 Balance as of March 31, 2023 $ (30,422 ) $ (1,050 ) $ 4,710 $ (26,762 ) (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 months ended March 31, 2024 and 2023 (in thousands): Details about accumulated other comprehensive income (loss) Amount reclassified from accumulated comprehensive income (loss) (a) Affected line item in the Consolidated Statement of Income Three Months Ended March 31, 2024 2023 Unrealized gains and losses on available for sale securities $ - $ - Available for sale securities gains, net - - Provision for income taxes $ - $ - Net of tax Defined benefit pension items $ (2 ) $ (7 ) Other expenses - 1 Provision for income taxes $ (2 ) $ (6 ) Net of tax Unrealized gain (loss) on interest rate swap $ 638 $ 456 Interest expense (134 ) (96 ) Provision for income taxes $ 504 $ 360 Net of tax Total reclassifications $ 502 $ 354 (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value Measurements [Abstract]
Assets Measured at Fair Value on a Recurring Basis	The following tables present the assets and liabilities reported on the Consolidated Balance Sheet at their fair value on a recurring basis as of March 31, 2024 and December 31, 2023 by level within the fair value hierarchy (in thousands). Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. March 31 2024 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,658 $ - $ - $ 1,658 Available for sale securities: U.S. Agency securities - 57,401 - 57,401 U.S. Treasury securities 134,113 - - 134,113 Obligations of state and political subdivisions - 99,367 - 99,367 Corporate obligations - 12,303 - 12,303 Mortgage-backed securities in government sponsored entities - 101,681 - 101,681 Loans held for sale - 8,346 - 8,346 Other Assets Derivative instruments - 14,291 566 14,857 Liabilities Derivative instruments - (8,698 ) - (8,698 ) December 31, 2023 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets: Equity securities $ 1,938 $ - $ - $ 1,938 Available for sale securities: U.S. Agency securities - 60,771 - 60,771 U.S. Treasuries securities 143,288 - - 143,288 Obligations of state and political subdivisions - 101,787 - 101,787 Corporate obligations - 12,403 - 12,403 Mortgage-backed securities in government sponsored entities - 99,352 - 99,352 Other Assets Derivative instruments - 13,363 324 13,687 Liabilities Derivative instruments - (7,922 ) - (7,922 )
Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)	The following tables represent the change in the assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2024 (in thousands): IRLC- Asset Balance: December 31, 2023 $ 324 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date 242 Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: March 31, 2024 $ 566 Change in unrealized gains for the period included in earnings for assets held as of March 31, 2024 $ 242
Assets Measured at Fair Value on Non-recurring Basis	Assets measured at fair value on a nonrecurring basis as of March 31, 2024 and December 31, 2023 are included in the table below ( in thousands) March 31 2024 Level I Level II Level III Total Collateral-dependent loans $ - $ - $ 1,668 $ 1,668 December 31, 2023 Level I Level II Level III Total Collateral-dependent loans $ - $ - $ 3,885 $ 3,885 Other real estate owned - - 97 97
Significant Unobservable Inputs Used in Fair Value Measurement Process	Significant unobservable inputs for assets measured at fair value on a recurring basis at March 31, 2024 and December 31, 2023 (dollars in thousands) : Quantitative Information about Level 3 Fair Value Measurements March 31, 2024 Fair Value Valuation Significant Range Weighted Average Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 566 Discounted cash flows Pull-through rates 73.72%-95.00 % 86.20 % December 31, 2023 Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 324 Discounted cash flows Pull-through rates 63.63% 94.24 % 85.43 % 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 March 31 2024 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Collateral-dependent loans $ 1,668 Appraised Collateral Values Discount for time since appraisal 0-100 % 44.28 % Selling costs 8%-10 % 8.67 % Holding period 0 - 12 months 8.95 months December 31, 2023 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Collateral-dependent loans 3,885 Appraised Collateral Values Discount for time since appraisal 0-100 % 29.32 % Selling costs 8%-12 % 10.20 % Holding period 3 - 12 months 6.65 months Other real estate owned 97 Appraised Collateral Values Discount for time since appraisal 32 % 32.00 %
Carrying Amount and Fair Value of Financial Instruments	The carrying amount and fair value of the Company’s financial instruments that are not required to be measured or reported at fair value on a recurring basis are as follows (in thousands): March 31, 2024 Carrying Amount Fair Value Level I Level II Level III Financial assets: Interest bearing time deposits with other banks $ 3,820 $ 3,820 $ - $ - $ 3,820 Net loans 2,218,061 2,122,243 - - 2,122,243 Financial liabilities: Deposits 2,302,881 2,295,953 1,850,572 - 445,381 Borrowed funds 283,565 273,780 - - 273,780 December 31, 2023 Carrying Amount Financial assets: Interest bearing time deposits with other banks $ 4,070 $ 4,070 $ - $ - $ 4,070 Net loans 2,227,683 2,126,237 - - 2,126,237 Financial liabilities: Deposits 2,321,481 2,315,374 1,902,007 - 413,367 Borrowed funds 322,036 313,217 - - 313,217

Basis of Presentation, Accounti

Basis of Presentation, Accounting Pronouncements (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Allowance for Credit Loss [Abstract]
Retained earnings	$ 177,693	$ 172,975
Related to unfunded commitments	938	1,265	$ 1,229	$ 165
Related to loans	$ (21,598)	$ (21,153)	$ (15,250)	(18,552)
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Allowance for Credit Loss [Abstract]
Retained earnings				1,800
Related to unfunded commitments				1,064
Related to loans				$ 3,300

Basis of Presentation, Impact o

Basis of Presentation, Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	$ 21,598	$ 21,153	$ 15,250	$ 18,552
Allowance for Credit Losses - Off-Balance Sheet credit Exposure	938	1,265	1,229	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	2,347	2,354	1,195	1,056
Real Estate Loans [Member] | Commercial [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	9,741	9,178	6,747	10,120
Real Estate Loans [Member] | Agricultural [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	3,672	3,264	3,409	4,589
Real Estate Loans [Member] | Construction [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	1,595	1,950	851	801
Consumer [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	1,266	1,496	1,220	135
Other Commercial Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	2,680	2,229	712	1,040
Other Agricultural Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	174	270	250	489
State and Political Subdivision Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	65	45	42	322
Unallocated [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	$ 58	$ 367	$ 824	0
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) - USD ($) $ in Millions	Mar. 31, 2024	Dec. 31, 2023
Accrued Interest Receivable on Loans and Leases [Abstract]
Accrued interest receivable on loans held for investment	$ 8.2	$ 8.5

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenue from Customers [Abstract]
Service charges	$ 1,372	$ 1,211
Trust	244	230
Brokerage and insurance	665	514
Other	132	115
Revenue from customers	2,413	2,070
Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	1,372	1,211
Overdraft Fees [Member]
Revenue from Customers [Abstract]
Service charges	404	359
Statement Fees [Member]
Revenue from Customers [Abstract]
Service charges	42	52
Interchange Revenue [Member]
Revenue from Customers [Abstract]
Service charges	744	697
ATM Income [Member]
Revenue from Customers [Abstract]
Service charges	33	38
Other Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	$ 149	$ 65

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Earnings per Share [Abstract]
Net income applicable to common stock	$ 7,024	$ 6,867
Basic earnings per share computation [Abstract]
Weighted average common shares outstanding (in shares)	4,701,853	4,005,370
Earnings per share - basic (in dollars per share)	$ 1.49	$ 1.71
Diluted earnings per share computation [Abstract]
Weighted average common shares outstanding for basic earnings per share (in shares)	4,701,853	4,005,370
Add: Dilutive effects of restricted stock (in shares)	0	5
Weighted average common shares outstanding for dilutive earnings per share (in shares)	4,701,853	4,005,375
Earnings per share - diluted (in dollars per share)	$ 1.49	$ 1.71
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive restricted stock excluded from net income per share calculations (in shares)	4,553	4,499
Restricted Stock [Member] | Minimum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 58.2	$ 51.14
Restricted Stock [Member] | Maximum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 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	Mar. 31, 2024	Dec. 31, 2023
Debt Securities [Abstract]
Amortized cost	$ 442,926	$ 453,343
Gross unrealized gains	253	285
Gross unrealized losses	(38,314)	(36,027)
Allowance for credit losses	0	0
Fair value	404,865	417,601
U.S. Agency Securities [Member]
Debt Securities [Abstract]
Amortized cost	63,572	66,569
Gross unrealized gains	2	1
Gross unrealized losses	(6,173)	(5,799)
Allowance for credit losses	0	0
Fair value	57,401	60,771
U.S. Treasury Securities [Member]
Debt Securities [Abstract]
Amortized cost	143,534	152,485
Gross unrealized gains	0	0
Gross unrealized losses	(9,421)	(9,197)
Allowance for credit losses	0	0
Fair value	134,113	143,288
Obligations of State and Political Subdivisions [Member]
Debt Securities [Abstract]
Amortized cost	106,054	107,945
Gross unrealized gains	12	32
Gross unrealized losses	(6,699)	(6,190)
Allowance for credit losses	0	0
Fair value	99,367	101,787
Corporate Obligations [Member]
Debt Securities [Abstract]
Amortized cost	13,409	13,394
Gross unrealized gains	234	245
Gross unrealized losses	(1,340)	(1,236)
Allowance for credit losses	0	0
Fair value	12,303	12,403
Mortgage-backed Securities in Government Sponsored Entities [Member]
Debt Securities [Abstract]
Amortized cost	116,357	112,950
Gross unrealized gains	5	7
Gross unrealized losses	(14,681)	(13,605)
Allowance for credit losses	0	0
Fair value	$ 101,681	$ 99,352

Investments, Gross Unrealized L

Investments, Gross Unrealized Losses and Fair Value and Net Unrealized Gains (Losses) (Details) $ in Thousands	Mar. 31, 2024 USD ($) Security	Dec. 31, 2023 USD ($)
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Number of securities owned with fair value less than cost | Security	323
Less than twelve months, Fair value	$ 17,025	$ 10,690
Less than twelve months, Gross unrealized losses	(452)	(296)
Twelve months or greater, Fair value	374,546	392,449
Twelve months or greater, Gross unrealized losses	(37,862)	(35,731)
Total, Fair value	391,571	403,139
Total, Gross Unrealized Losses	(38,314)	(36,027)
U.S. Agency Securities [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	0	0
Less than twelve months, Gross unrealized losses	0	0
Twelve months or greater, Fair value	55,384	58,753
Twelve months or greater, Gross unrealized losses	(6,173)	(5,799)
Total, Fair value	55,384	58,753
Total, Gross Unrealized Losses	(6,173)	(5,799)
U.S. Treasury Securities [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	0	0
Less than twelve months, Gross unrealized losses	0	0
Twelve months or greater, Fair value	134,113	143,288
Twelve months or greater, Gross unrealized losses	(9,421)	(9,197)
Total, Fair value	134,113	143,288
Total, Gross Unrealized Losses	(9,421)	(9,197)
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	881	0
Less than twelve months, Gross unrealized losses	(1)	0
Twelve months or greater, Fair value	91,299	93,535
Twelve months or greater, Gross unrealized losses	(6,698)	(6,190)
Total, Fair value	92,180	93,535
Total, Gross Unrealized Losses	(6,699)	(6,190)
Corporate Obligations [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	1,494	1,487
Less than twelve months, Gross unrealized losses	(263)	(265)
Twelve months or greater, Fair value	8,203	8,320
Twelve months or greater, Gross unrealized losses	(1,077)	(971)
Total, Fair value	9,697	9,807
Total, Gross Unrealized Losses	(1,340)	(1,236)
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	14,650	9,203
Less than twelve months, Gross unrealized losses	(188)	(31)
Twelve months or greater, Fair value	85,547	88,553
Twelve months or greater, Gross unrealized losses	(14,493)	(13,574)
Total, Fair value	100,197	97,756
Total, Gross Unrealized Losses	$ (14,681)	$ (13,605)

Investments, Gross Gains and Lo

Investments, Gross Gains and Losses, Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Investments [Abstract]
Accrued interest receivable on available-for-sale debt securities	$ 1,987		$ 2,202
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]	Interest Receivable		Interest Receivable
Contractual payment of past due	90 days
Proceeds from sale of securities available-for-sale	$ 0	$ 0
Equity securities [Abstract]
Net gains (losses) recognized in equity securities during the period	59	(223)
Less: Net (losses) gains realized on the sale of equity securities during the period	(4)	5
Net unrealized gains (losses)	55	$ (218)
Asset Pledged as Collateral [Member] | Public Funds, Other Deposit and Borrowings [Member]
Investment Securities Pledged [Abstract]
Investment securities pledged as collateral	$ 349,600		$ 353,300

Investments, Debt Securities, A

Investments, Debt Securities, Amortized Cost and Fair Value by Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Due in one year or less	$ 44,010
Due after one year through five years	151,832
Due after five years through ten years	90,457
Due after ten years	156,627
Amortized cost	442,926	$ 453,343
Available-for-Sale Debt Securities, Fair Value [Abstract]
Due in one year or less	43,073
Due after one year through five years	140,532
Due after five years through ten years	81,505
Due after ten years	139,755
Fair value	$ 404,865	$ 417,601

Loans, Primary Segments Portfol

Loans, Primary Segments Portfolio and Accretable Yield for PCI Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	$ 2,239,659	$ 2,248,836
Allowance for Credit Losses	21,598	21,153	$ 15,250	$ 18,552
Net loans	2,218,061	2,227,683
Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	308,589	310,199
Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	1,115,900	1,092,887
Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	184,506	195,826
Real Estate Loans [Member] | Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	357,779	359,990
Allowance for Credit Losses	2,347	2,354	1,195	1,056
Real Estate Loans [Member] | Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	1,115,900	1,092,887
Allowance for Credit Losses	9,741	9,178	6,747	10,120
Real Estate Loans [Member] | Agricultural [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	318,413	314,802
Allowance for Credit Losses	3,672	3,264	3,409	4,589
Real Estate Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	184,506	195,826
Allowance for Credit Losses	1,595	1,950	851	801
Consumer [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	53,101	61,316
Allowance for Credit Losses	1,266	1,496	1,220	135
Other Commercial Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	129,438	136,168
Allowance for Credit Losses	2,680	2,229	712	1,040
Other Agricultural Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	24,345	30,673
Allowance for Credit Losses	174	270	250	489
State and Political Subdivision Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	56,177	57,174
Allowance for Credit Losses	$ 65	$ 45	$ 42	$ 322

Loans, Components of the Allowa

Loans, Components of the Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses	$ 21,598	$ 15,250	$ 21,153
Allowance for credit losses - off-balance sheet credit exposure	938	1,229	1,265
Total allowance for credit losses	22,536	16,479	22,418
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	21,153	18,552	18,552
Loans charge-off	(674)	(7)
Recoveries of loans previously charged-off	7	5
Net loans charged-off	(667)	(2)
Provision for credit losses	1,112	0
Balance at end of period	21,598	15,250	21,153
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, credit loss, liability	1,265	165	165
Off-Balance-Sheet, credit loss, liability, provision for credit losses	(327)
Off-Balance-Sheet, credit loss, liability	938	1,229	1,265
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period	22,418	18,717	18,717
Loans charge-off	(674)	(7)
Recoveries of loans previously charged-off	7	5
Net loans charged-off	(667)	(2)
Provision for credit losses	785	0
Balance at end of period	$ 22,536	16,479	22,418
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)	(3,300)
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, credit loss, liability		1,064	1,064
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period		$ (2,236)	$ (2,236)

Loans, Allowance for Loan Losse

Loans, Allowance for Loan Losses by Portfolio Segment (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 21,153	$ 18,552	$ 18,552
Charge-offs	(674)	(7)
Recoveries	7	5
Provision	1,112	0
Balance at end of period	21,598	15,250	21,153
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)	(3,300)
Residential [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	0		(1)
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	0		0
Construction [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Charge-offs	0		0
Real Estate Loans [Member] | Residential [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	2,354	1,056	1,056
Charge-offs	0	0
Recoveries	0	0
Provision	(7)	60
Balance at end of period	2,347	1,195	2,354
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	79
Real Estate Loans [Member] | Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	9,178	10,120	10,120
Charge-offs	0	0
Recoveries	0	0
Provision	563	(303)
Balance at end of period	9,741	6,747	9,178
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)	(3,070)
Real Estate Loans [Member] | Agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	3,264	4,589	4,589
Charge-offs	0	0
Recoveries	0	0
Provision	408	(35)
Balance at end of period	3,672	3,409	3,264
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)	(1,145)
Real Estate Loans [Member] | Construction [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,950	801	801
Charge-offs	0	0
Recoveries	0	0
Provision	(355)	153
Balance at end of period	1,595	851	1,950
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)	(103)
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	1,496	135	135
Charge-offs	(30)	(7)
Recoveries	5	4
Provision	(205)	48
Balance at end of period	1,266	1,220	1,496
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	1,040
Other Commercial Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	2,229	1,040	1,040
Charge-offs	(644)	0	(963)
Recoveries	2	1
Provision	1,093	(1)
Balance at end of period	2,680	712	2,229
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)	(328)
Other Agricultural Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	270	489	489
Charge-offs	0	0	0
Recoveries	0	0
Provision	(96)	(20)
Balance at end of period	174	250	270
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)	(219)
State and Political Subdivision Loans [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	45	322	322
Charge-offs	0	0	0
Recoveries	0	0
Provision	20	0
Balance at end of period	65	42	45
State and Political 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)	(280)
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	367	0	0
Charge-offs	0	0
Recoveries	0	0
Provision	(309)	98
Balance at end of period	$ 58	824	367
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	$ 726

Loans, Allowance for Credit Los

Loans, Allowance for Credit Losses - Loans and Amortized Cost Basis of Loans Under CECL Methodology (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	$ 19,611	$ 19,181
Individually evaluated for impairment	1,987	1,972
Total Allowance for Credit Losses - Loans for impairment	21,598	21,153	$ 15,250	$ 18,552
Collectively evaluated for impairment	2,226,157	2,235,955
Individually evaluated for impairment	13,502	12,881
Total Loans	2,239,659	2,248,836
Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	308,589	310,199
Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	1,115,900	1,092,887
Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	184,506	195,826
Real Estate Loans [Member] | Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	2,291	2,285
Individually evaluated for impairment	56	69
Total Allowance for Credit Losses - Loans for impairment	2,347	2,354	1,195	1,056
Collectively evaluated for impairment	356,185	358,358
Individually evaluated for impairment	1,594	1,632
Total Loans	357,779	359,990
Real Estate Loans [Member] | Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	9,600	9,033
Individually evaluated for impairment	141	145
Total Allowance for Credit Losses - Loans for impairment	9,741	9,178	6,747	10,120
Collectively evaluated for impairment	1,113,415	1,090,217
Individually evaluated for impairment	2,485	2,670
Total Loans	1,115,900	1,092,887
Real Estate Loans [Member] | Agricultural [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	3,655	3,247
Individually evaluated for impairment	17	17
Total Allowance for Credit Losses - Loans for impairment	3,672	3,264	3,409	4,589
Collectively evaluated for impairment	315,805	311,500
Individually evaluated for impairment	2,608	3,302
Total Loans	318,413	314,802
Real Estate Loans [Member] | Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,595	1,664
Individually evaluated for impairment	0	286
Total Allowance for Credit Losses - Loans for impairment	1,595	1,950	851	801
Collectively evaluated for impairment	180,223	193,469
Individually evaluated for impairment	4,283	2,357
Total Loans	184,506	195,826
Consumer [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	273	557
Individually evaluated for impairment	993	939
Total Allowance for Credit Losses - Loans for impairment	1,266	1,496	1,220	135
Collectively evaluated for impairment	52,027	60,377
Individually evaluated for impairment	1,074	939
Total Loans	53,101	61,316
Other Commercial Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,900	1,713
Individually evaluated for impairment	780	516
Total Allowance for Credit Losses - Loans for impairment	2,680	2,229	712	1,040
Collectively evaluated for impairment	128,410	134,472
Individually evaluated for impairment	1,028	1,696
Total Loans	129,438	136,168
Other Agricultural Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	174	270
Individually evaluated for impairment	0	0
Total Allowance for Credit Losses - Loans for impairment	174	270	250	489
Collectively evaluated for impairment	23,915	30,388
Individually evaluated for impairment	430	285
Total Loans	24,345	30,673
State and Political Subdivision Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	65	45
Individually evaluated for impairment	0	0
Total Allowance for Credit Losses - Loans for impairment	65	45	42	322
Collectively evaluated for impairment	56,177	57,174
Individually evaluated for impairment	0	0
Total Loans	56,177	57,174
Unallocated [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	58	367
Individually evaluated for impairment	0	0
Total Allowance for Credit Losses - Loans for impairment	58	367	$ 824	$ 0
Collectively evaluated for impairment	0	0
Individually evaluated for impairment	0	0
Total Loans	$ 0	$ 0

Loans, Credit Quality Indicator

Loans, Credit Quality Indicator, Summary (Details) - Minimum [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2024 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 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		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans	$ 2,239,659		$ 2,248,836
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	674	$ 7
Commercial Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	11,842		90,740
2023/2022	91,855		342,975
2022/2021	356,359		225,106
2021/2020	231,543		124,112
2020/2019	122,844		89,157
Prior	270,105		190,402
Revolving Loans Amortized Cost Basis	29,002		28,773
Revolving Loans Converted to Term	2,350		1,622
Total loans	1,115,900		1,092,887
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Gross charge-offs	0		0
Commercial Real Estate [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	11,842		90,068
2023/2022	91,283		333,710
2022/2021	347,120		224,873
2021/2020	231,311		122,560
2020/2019	121,301		81,557
Prior	253,615		180,799
Revolving Loans Amortized Cost Basis	27,832		28,360
Revolving Loans Converted to Term	1,873		1,140
Total loans	1,086,177		1,063,067
Commercial Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		672
2023/2022	572		7,963
2022/2021	7,695		227
2021/2020	226		1,552
2020/2019	1,543		7,442
Prior	14,864		8,159
Revolving Loans Amortized Cost Basis	836		96
Revolving Loans Converted to Term	59		60
Total loans	25,795		26,171
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		1,302
2022/2021	1,544		6
2021/2020	6		0
2020/2019	0		158
Prior	1,626		1,444
Revolving Loans Amortized Cost Basis	334		317
Revolving Loans Converted to Term	418		422
Total loans	3,928		3,649
Commercial Real Estate [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	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]
2024/2023	6,028		23,206
2023/2022	25,627		56,644
2022/2021	59,827		30,489
2021/2020	29,868		32,058
2020/2019	31,267		26,470
Prior	150,777		131,132
Revolving Loans Amortized Cost Basis	14,336		14,105
Revolving Loans Converted to Term	683		698
Total loans	318,413		314,802
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Gross charge-offs	0		0
Agricultural Real Estate [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	6,028		22,632
2023/2022	25,309		47,479
2022/2021	50,854		28,990
2021/2020	28,383		32,058
2020/2019	31,267		25,406
Prior	140,902		118,700
Revolving Loans Amortized Cost Basis	10,703		10,495
Revolving Loans Converted to Term	460		460
Total loans	293,906		286,220
Agricultural Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		574
2023/2022	318		9,165
2022/2021	8,973		1,499
2021/2020	1,485		0
2020/2019	0		962
Prior	4,798		7,038
Revolving Loans Amortized Cost Basis	3,558		3,535
Revolving Loans Converted to Term	0		0
Total loans	19,132		22,773
Agricultural Real Estate [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		102
Prior	5,077		5,394
Revolving Loans Amortized Cost Basis	75		75
Revolving Loans Converted to Term	223		238
Total loans	5,375		5,809
Agricultural Real Estate [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	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]
2024/2023	7,011		56,547
2023/2022	59,252		107,994
2022/2021	93,785		29,280
2021/2020	21,515		0
2020/2019	1,937		0
Prior	0		0
Revolving Loans Amortized Cost Basis	884		839
Revolving Loans Converted to Term	122		1,166
Total loans	184,506		195,826
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Gross charge-offs	0		0
Construction [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	7,011		54,973
2023/2022	59,252		102,562
2022/2021	88,283		22,508
2021/2020	13,312		0
2020/2019	1,937		0
Prior	0		0
Revolving Loans Amortized Cost Basis	884		839
Revolving Loans Converted to Term	122		1,166
Total loans	170,801		182,048
Construction [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		1,574
2023/2022	0		5,432
2022/2021	5,502		4,415
2021/2020	3,920		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	9,422		11,421
Construction [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		2,357
2021/2020	4,283		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	4,283		2,357
Construction [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	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]
2024/2023	7,232		31,596
2023/2022	29,195		11,556
2022/2021	10,383		10,526
2021/2020	10,222		4,977
2020/2019	4,641		5,130
Prior	9,085		5,126
Revolving Loans Amortized Cost Basis	56,873		65,439
Revolving Loans Converted to Term	1,807		1,818
Total loans	129,438		136,168
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023	0		200
2023/2022	0		0
2022/2021	0		0
2021/2020	0		763
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	644		0
Revolving Loans Converted to Term	0		0
Gross charge-offs	644	0	963
Other Commercial Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	7,232		31,493
2023/2022	27,033		11,407
2022/2021	9,642		9,016
2021/2020	8,758		4,793
2020/2019	4,353		4,758
Prior	7,523		3,530
Revolving Loans Amortized Cost Basis	55,136		63,285
Revolving Loans Converted to Term	88		93
Total loans	119,765		128,375
Other Commercial Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		51
2023/2022	260		52
2022/2021	235		1,510
2021/2020	1,464		184
2020/2019	3		223
Prior	784		629
Revolving Loans Amortized Cost Basis	1,520		1,652
Revolving Loans Converted to Term	36		36
Total loans	4,302		4,337
Other Commercial Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		52
2023/2022	1,851		97
2022/2021	506		0
2021/2020	0		0
2020/2019	285		149
Prior	778		967
Revolving Loans Amortized Cost Basis	139		502
Revolving Loans Converted to Term	1,663		1,667
Total loans	5,222		3,434
Other Commercial Loans [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	51		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	78		0
Revolving Loans Converted to Term	20		22
Total loans	149		22
Other Agricultural Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	341		3,902
2023/2022	3,507		1,993
2022/2021	1,807		6,671
2021/2020	6,061		1,088
2020/2019	984		536
Prior	797		560
Revolving Loans Amortized Cost Basis	10,793		15,863
Revolving Loans Converted to Term	55		60
Total loans	24,345		30,673
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Gross charge-offs	0	0	0
Other Agricultural Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	310		3,902
2023/2022	3,507		1,520
2022/2021	1,363		6,448
2021/2020	5,854		1,046
2020/2019	944		532
Prior	582		305
Revolving Loans Amortized Cost Basis	10,716		15,331
Revolving Loans Converted to Term	0		0
Total loans	23,276		29,084
Other Agricultural Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	31		0
2023/2022	0		473
2022/2021	444		16
2021/2020	16		42
2020/2019	40		0
Prior	0		0
Revolving Loans Amortized Cost Basis	33		488
Revolving Loans Converted to Term	29		29
Total loans	593		1,048
Other Agricultural Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		207
2021/2020	191		0
2020/2019	0		4
Prior	215		255
Revolving Loans Amortized Cost Basis	44		44
Revolving Loans Converted to Term	26		31
Total loans	476		541
Other Agricultural Loans [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	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]
2024/2023	0		1,623
2023/2022	1,572		14,171
2022/2021	14,142		10,841
2021/2020	10,741		5,235
2020/2019	5,015		0
Prior	24,702		25,294
Revolving Loans Amortized Cost Basis	5		10
Revolving Loans Converted to Term	0		0
Total loans	56,177		57,174
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Gross charge-offs	0	$ 0	0
State and Political Subdivision Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		1,623
2023/2022	1,572		14,171
2022/2021	14,142		10,841
2021/2020	10,741		5,235
2020/2019	5,015		0
Prior	24,702		25,294
Revolving Loans Amortized Cost Basis	5		10
Revolving Loans Converted to Term	0		0
Total loans	56,177		57,174
State and Political Subdivision Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	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]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	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]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	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]
2024/2023	32,454		207,614
2023/2022	211,008		535,333
2022/2021	536,303		312,913
2021/2020	309,950		167,470
2020/2019	166,688		121,293
Prior	455,466		352,514
Revolving Loans Amortized Cost Basis	111,893		125,029
Revolving Loans Converted to Term	5,017		5,364
Total loans	1,828,779		1,827,530
Total Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	32,423		204,691
2023/2022	207,956		510,849
2022/2021	511,404		302,676
2021/2020	298,359		165,692
2020/2019	164,817		112,253
Prior	427,324		328,628
Revolving Loans Amortized Cost Basis	105,276		118,320
Revolving Loans Converted to Term	2,543		2,859
Total loans	1,750,102		1,745,968
Total Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	31		2,871
2023/2022	1,150		23,085
2022/2021	22,849		7,667
2021/2020	7,111		1,778
2020/2019	1,586		8,627
Prior	20,446		15,826
Revolving Loans Amortized Cost Basis	5,947		5,771
Revolving Loans Converted to Term	124		125
Total loans	59,244		65,750
Total Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		52
2023/2022	1,851		1,399
2022/2021	2,050		2,570
2021/2020	4,480		0
2020/2019	285		413
Prior	7,696		8,060
Revolving Loans Amortized Cost Basis	592		938
Revolving Loans Converted to Term	2,330		2,358
Total loans	19,284		15,790
Total Loans [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	51		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	78		0
Revolving Loans Converted to Term	20		22
Total loans	$ 149		$ 22

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		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	$ 2,239,659		$ 2,248,836
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	674	$ 7
Residential Real Estate [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	2,298		19,082
2023/2022	19,866		94,105
2022/2021	93,362		48,540
2021/2020	47,755		30,336
2020/2019	29,982		18,923
Prior	115,326		99,213
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	308,589		310,199
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		1
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Gross charge-offs	0		1
Residential Real Estate [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	2,298		19,082
2023/2022	19,300		93,706
2022/2021	92,970		47,774
2021/2020	47,003		29,940
2020/2019	29,594		18,923
Prior	113,968		97,813
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	305,133		307,238
Residential Real Estate [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	566		399
2022/2021	392		766
2021/2020	752		396
2020/2019	388		0
Prior	1,358		1,400
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	3,456		2,961
Home Equity [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	430		3,877
2023/2022	3,887		3,008
2022/2021	2,828		1,886
2021/2020	1,793		1,954
2020/2019	1,851		2,462
Prior	9,727		7,955
Revolving Loans Amortized Cost Basis	28,311		28,286
Revolving Loans Converted to Term	363		363
Total loans	49,190		49,791
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	0		0
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Gross charge-offs	0		0
Home Equity [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	430		3,877
2023/2022	3,887		3,008
2022/2021	2,828		1,886
2021/2020	1,793		1,954
2020/2019	1,851		2,462
Prior	9,674		7,883
Revolving Loans Amortized Cost Basis	28,245		28,219
Revolving Loans Converted to Term	363		363
Total loans	49,071		49,652
Home Equity [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	0		0
2021/2020	0		0
2020/2019	0		0
Prior	53		72
Revolving Loans Amortized Cost Basis	66		67
Revolving Loans Converted to Term	0		0
Total loans	119		139
Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	1,051		1,803
2023/2022	1,592		1,000
2022/2021	865		539
2021/2020	493		477
2020/2019	427		557
Prior	3,817		3,681
Revolving Loans Amortized Cost Basis	44,853		53,254
Revolving Loans Converted to Term	3		5
Total loans	53,101		61,316
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		0
2022/2021	18		0
2021/2020	0		0
2020/2019	0		1
Prior	0		341
Revolving Loans Amortized Cost Basis	12		23
Revolving Loans Converted to Term	0		0
Gross charge-offs	30		365
Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	1,051		1,803
2023/2022	1,592		979
2022/2021	855		539
2021/2020	493		477
2020/2019	407		557
Prior	2,986		2,988
Revolving Loans Amortized Cost Basis	44,853		53,254
Revolving Loans Converted to Term	3		5
Total loans	52,240		60,602
Consumer [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	0		21
2022/2021	10		0
2021/2020	0		0
2020/2019	20		0
Prior	831		693
Revolving Loans Amortized Cost Basis	0		0
Revolving Loans Converted to Term	0		0
Total loans	861		714
Mortgage, Home Equity, and Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	3,779		24,762
2023/2022	25,345		98,113
2022/2021	97,055		50,965
2021/2020	50,041		32,767
2020/2019	32,260		21,942
Prior	128,870		110,849
Revolving Loans Amortized Cost Basis	73,164		81,540
Revolving Loans Converted to Term	366		368
Total loans	410,880		421,306
Mortgage, Home Equity, and Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	3,779		24,762
2023/2022	24,779		97,693
2022/2021	96,653		50,199
2021/2020	49,289		32,371
2020/2019	31,852		21,942
Prior	126,628		108,684
Revolving Loans Amortized Cost Basis	73,098		81,473
Revolving Loans Converted to Term	366		368
Total loans	406,444		417,492
Mortgage, Home Equity, and Consumer [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	0		0
2023/2022	566		420
2022/2021	402		766
2021/2020	752		396
2020/2019	408		0
Prior	2,242		2,165
Revolving Loans Amortized Cost Basis	66		67
Revolving Loans Converted to Term	0		0
Total loans	4,436		3,814
Real Estate Loans [Member] | Residential Real Estate [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	357,779		359,990
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	0	$ 0
Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	$ 49,190		$ 49,791

Loans, Past Due (Details)

Loans, Past Due (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Recorded investment of past due [Abstract]
Total past due	$ 2,239,659	$ 2,248,836
90 days or greater past due and accruing	820	516
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	14,693	12,187
Nonaccrual With a related allowance	3,614	4,398
Nonaccrual Without a related allowance	11,079	7,789
90 days or greater past due and accruing	820	516
Total non-performing loans	15,513	12,703
Financing receivables on accrual status [Abstract]
Total financing receivables and still accruing	$ 2,224,966	2,236,649
Minimum [Member]
Financing receivables on nonaccrual status [Abstract]
Period of past due after which loans considered as non accrual	90 days
Current [Member]
Recorded investment of past due [Abstract]
Total past due	$ 2,220,134	2,229,685
Financing receivables on nonaccrual status [Abstract]
Current and non-accrual	2,299	4,008
Financing receivable nonaccrual status	2,220,134	2,229,685
Financing receivables on accrual status [Abstract]
Current and still accruing	2,217,835	2,225,677
Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	19,525	19,151
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	12,394	8,179
Financing receivables on accrual status [Abstract]
Total past due and still accruing	7,131	10,972
30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	5,238	9,251
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	296	199
Financing receivables on accrual status [Abstract]
Total past due and still accruing	4,942	9,052
60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,765	2,070
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	396	666
Financing receivables on accrual status [Abstract]
Total past due and still accruing	1,369	1,404
90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	12,522	7,830
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	11,702	7,314
Financing receivables on accrual status [Abstract]
Total past due and still accruing	820	516
Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	49,190	49,791
Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	1,115,900	1,092,887
Construction [Member]
Recorded investment of past due [Abstract]
Total past due	184,506	195,826
Real Estate Loans [Member] | Mortgages [Member]
Recorded investment of past due [Abstract]
Total past due	308,589	310,199
90 days or greater past due and accruing	565	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,891	2,961
Nonaccrual With a related allowance	311	315
Nonaccrual Without a related allowance	2,580	2,646
90 days or greater past due and accruing	565	0
Total non-performing loans	3,456	2,961
Real Estate Loans [Member] | Mortgages [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	304,256	304,917
Real Estate Loans [Member] | Mortgages [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	4,333	5,282
Real Estate Loans [Member] | Mortgages [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,412	2,682
Real Estate Loans [Member] | Mortgages [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	576	360
Real Estate Loans [Member] | Mortgages [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	2,345	2,240
Real Estate Loans [Member] | Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	49,190	49,791
90 days or greater past due and accruing	0	18
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	119	121
Nonaccrual With a related allowance	0	0
Nonaccrual Without a related allowance	119	121
90 days or greater past due and accruing	0	18
Total non-performing loans	119	139
Real Estate Loans [Member] | Home Equity [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	48,891	49,508
Real Estate Loans [Member] | Home Equity [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	299	283
Real Estate Loans [Member] | Home Equity [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	180	145
Real Estate Loans [Member] | Home Equity [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	67
Real Estate Loans [Member] | Home Equity [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	119	71
Real Estate Loans [Member] | Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	1,115,900	1,092,887
90 days or greater past due and accruing	243	404
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,485	1,135
Nonaccrual With a related allowance	1,265	256
Nonaccrual Without a related allowance	1,220	879
90 days or greater past due and accruing	243	404
Total non-performing loans	2,728	1,539
Real Estate Loans [Member] | Commercial [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	1,112,357	1,090,111
Real Estate Loans [Member] | Commercial [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	3,543	2,776
Real Estate Loans [Member] | Commercial [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	889	1,151
Real Estate Loans [Member] | Commercial [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	185	245
Real Estate Loans [Member] | Commercial [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	2,469	1,380
Real Estate Loans [Member] | Agricultural [Member]
Recorded investment of past due [Abstract]
Total past due	318,413	314,802
90 days or greater past due and accruing	0	75
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,608	2,670
Nonaccrual With a related allowance	181	181
Nonaccrual Without a related allowance	2,427	2,489
90 days or greater past due and accruing	0	75
Total non-performing loans	2,608	2,745
Real Estate Loans [Member] | Agricultural [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	316,872	313,290
Real Estate Loans [Member] | Agricultural [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,541	1,512
Real Estate Loans [Member] | Agricultural [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	175	72
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	1,366	1,440
Real Estate Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	184,506	195,826
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	4,283	2,357
Nonaccrual With a related allowance	0	2,357
Nonaccrual Without a related allowance	4,283	0
90 days or greater past due and accruing	0	0
Total non-performing loans	4,283	2,357
Real Estate Loans [Member] | Construction [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	180,223	188,674
Real Estate Loans [Member] | Construction [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	4,283	7,152
Real Estate Loans [Member] | Construction [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	4,407
Real Estate Loans [Member] | Construction [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	388
Real Estate Loans [Member] | Construction [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	4,283	2,357
Consumer [Member]
Recorded investment of past due [Abstract]
Total past due	53,101	61,316
90 days or greater past due and accruing	12	13
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	849	701
Nonaccrual With a related allowance	849	701
Nonaccrual Without a related allowance	0	0
90 days or greater past due and accruing	12	13
Total non-performing loans	861	714
Consumer [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	51,906	60,995
Consumer [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,195	321
Consumer [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	209	16
Consumer [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	125	282
Consumer [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	861	23
Other Commercial Loans [Member]
Recorded investment of past due [Abstract]
Total past due	129,438	136,168
90 days or greater past due and accruing	0	6
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	1,028	1,750
Nonaccrual With a related allowance	1,008	588
Nonaccrual Without a related allowance	20	1,162
90 days or greater past due and accruing	0	6
Total non-performing loans	1,028	1,756
Other Commercial Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	125,327	134,813
Other Commercial Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	4,111	1,355
Other Commercial Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,344	670
Other Commercial Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	879	366
Other Commercial Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	888	319
Other Agricultural Loans [Member]
Recorded investment of past due [Abstract]
Total past due	24,345	30,673
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	430	492
Nonaccrual With a related allowance	0	0
Nonaccrual Without a related allowance	430	492
90 days or greater past due and accruing	0	0
Total non-performing loans	430	492
Other Agricultural Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	24,125	30,203
Other Agricultural Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	220	470
Other Agricultural Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	29	108
Other Agricultural Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	362
Other Agricultural Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	191	0
State and Political Subdivision Loans [Member]
Recorded investment of past due [Abstract]
Total past due	56,177	57,174
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Nonaccrual With a related allowance	0	0
Nonaccrual Without a related allowance	0	0
90 days or greater past due and accruing	0	0
Total non-performing loans	0	0
State and Political Subdivision Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	56,177	57,174
State and Political Subdivision Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
State and Political Subdivision Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
State and Political Subdivision Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	0
State and Political Subdivision Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	$ 0	$ 0

Loans, Amortized Cost Basis of

Loans, Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	$ 14,693	$ 12,187
Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	12,386	9,244
Business Assets [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,458	2,242
None [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	849	701
Real Estate Loans [Member] | Mortgages [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,891	2,961
Real Estate Loans [Member] | Mortgages [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,891	2,961
Real Estate Loans [Member] | Mortgages [Member] | Business Assets [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	119	121
Real Estate Loans [Member] | Home Equity [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	119	121
Real Estate Loans [Member] | Home Equity [Member] | Business Assets [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	0	0
Real Estate Loans [Member] | Commercial [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,485	1,135
Real Estate Loans [Member] | Commercial [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,485	1,135
Real Estate Loans [Member] | Commercial [Member] | Business Assets [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	2,608	2,670
Real Estate Loans [Member] | Agricultural [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,608	2,670
Real Estate Loans [Member] | Agricultural [Member] | Business Assets [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	4,283	2,357
Real Estate Loans [Member] | Construction [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	4,283	2,357
Real Estate Loans [Member] | Construction [Member] | Business Assets [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	849	701
Consumer [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	0	0
Consumer [Member] | Business Assets [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	849	701
Other Commercial Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,028	1,750
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] | Business Assets [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,028	1,750
Other Agricultural Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	430	492
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] | Business Assets [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	$ 430	$ 492

Loans, Modifications to Borrowe

Loans, Modifications to Borrowers Experiencing Financial Difficulty (Details)	3 Months Ended
	Mar. 31, 2024 Loan
Loans [Abstract]
Accruing modified loans to borrowers experiencing financial difficulty, Number of loans	0

Loans, Foreclosed Assets Held f

Loans, Foreclosed Assets Held for Sale (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	$ 200	$ 474
Consumer Residential Mortgages [Member]
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	0
Formal foreclosure proceedings on potential foreclosure assets	$ 612

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Amortized intangible assets [Abstract]
Gross carrying value	[1]	$ 7,199		$ 7,170
Accumulated amortization	[1]	(3,749)		(3,520)
Net carrying value	[1]	3,450		3,650
Unamortized intangible assets [Abstract]
Goodwill	[1]	85,758		85,758
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		229	$ 104
Estimated Amortization Expense [Abstract]
Remaining 2024		624
2025		711
2026		576
2027		463
2028		361
Thereafter		715
Net carrying value	[1]	3,450		3,650
Mortgage Servicing Rights (MSRs) [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	2,486		2,457
Accumulated amortization	[1]	(1,582)		(1,502)
Net carrying value	[1]	904		955
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		80	73
Estimated Amortization Expense [Abstract]
Remaining 2024		208
2025		233
2026		181
2027		124
2028		77
Thereafter		81
Net carrying value	[1]	904		955
Core Deposit Intangibles [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	4,713		4,713
Accumulated amortization	[1]	(2,167)		(2,018)
Net carrying value	[1]	2,546		2,695
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		149	$ 31
Estimated Amortization Expense [Abstract]
Remaining 2024		416
2025		478
2026		395
2027		339
2028		284
Thereafter		634
Net carrying value	[1]	$ 2,546		$ 2,695
[1]Excludes fully amortized intangible assets

Employee Benefit Plans, Noncont

Employee Benefit Plans, Noncontributory Defined Benefit Pension Plan (Details) - Pension Plan [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Components of net periodic benefit cost [Abstract]
Service cost	$ 81	$ 78
Interest cost	105	110
Expected return on plan assets	(200)	(197)
Net amortization and deferral	2	7
Net periodic benefit cost	(12)	$ (2)
Expected employer contribution to pension plan	$ 0

Employee Benefit Plans, Restric

Employee Benefit Plans, Restricted Stock Plan (Details) - Restricted Stock [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Deferred Compensation Arrangements [Abstract]
Number of shares authorized (in shares)	150,000
Number of shares available for grant (in shares)	112,563
Unvested Shares [Roll Forward]
Outstanding, beginning of period (in shares)	6,707
Awarded (in shares)	0
Forfeited (in shares)	0
Vested (in shares)	(56)
Outstanding, end of period (in shares)	6,651
Weighted Average Market Price [Roll Forward]
Outstanding, beginning of period (in dollars per share)	$ 71.94
Awarded (in dollars per share)	0
Forfeited (in dollars per share)	0
Vested (in dollars per share)	(59.52)
Outstanding, end of period (in dollars per share)	$ 72.04
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 65	$ 65
Compensation cost related to nonvested awards that has not yet been recognized	$ 479
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
		Mar. 31, 2024	Mar. 31, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		$ 279,666	$ 200,147
Other comprehensive income (loss) before reclassifications (net of tax)		(1,207)	6,733
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)		(502)	(354)
Other comprehensive (loss) income, net of tax		(1,709)	6,379
Balance		282,674	213,238
Accumulated Other Comprehensive (Loss) Income [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		(24,911)	(33,141)
Other comprehensive (loss) income, net of tax		(1,709)	6,379
Balance		(26,620)	(26,762)
Unrealized Gain (Loss) on Available for Sale Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(28,238)	(37,514)
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	(1,831)	7,092
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	0	0
Other comprehensive (loss) income, net of tax	[1]	(1,831)	7,092
Balance	[1]	(30,069)	(30,422)
Defined Benefit Pension Items [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(972)	(1,056)
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	0	0
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	2	6
Other comprehensive (loss) income, net of tax	[1]	2	6
Balance	[1]	(970)	(1,050)
Unrealized Loss on Interest Rate Swap [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	4,299	5,429
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	624	(359)
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	(504)	(360)
Other comprehensive (loss) income, net of tax	[1]	120	(719)
Balance	[1]	$ 4,419	$ 4,710
[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
		Mar. 31, 2024	Mar. 31, 2023
AOCI Attributable to Parent [Abstract]
Available for sale securities gains, net		$ 55	$ (218)
Interest expense		(16,975)	(7,027)
Provision for income taxes		(1,477)	(1,609)
NET INCOME		7,024	6,867
Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
NET INCOME	[1]	502	354
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 securities gains, net	[1]	0	0
Provision for income taxes	[1]	0	0
NET INCOME	[1]	0	0
Defined Benefit Pension Items [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Other expenses	[1]	(2)	(7)
Provision for income taxes	[1]	0	1
NET INCOME	[1]	(2)	(6)
Unrealized Gain (Loss) on Interest Rate Swap [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Interest expense	[1]	638	456
Provision for income taxes	[1]	(134)	(96)
NET INCOME	[1]	$ 504	$ 360
[1]Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements, Measur

Fair Value Measurements, Measured on a Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Other Assets [Abstract]
Derivative instruments	$ 14,857	$ 13,687
Liabilities [Abstract]
Derivative instruments	(8,698)	(7,922)
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Collateral-Dependent Loans, estimated selling cost	145	396
Recurring [Member]
Assets [Abstract]
Equity securities	1,658	1,938
Available for sale securities [Abstract]
U.S. Agency securities	57,401	60,771
U.S. Treasury securities	134,113	143,288
Obligations of state and political subdivisions	99,367	101,787
Corporate obligations	12,303	12,403
Mortgage-backed securities in government sponsored entities	101,681	99,352
Loans held for sale	8,346
Other Assets [Abstract]
Derivative instruments	14,857	13,687
Liabilities [Abstract]
Derivative instruments	(8,698)	(7,922)
Recurring [Member] | Level I [Member]
Assets [Abstract]
Equity securities	1,658	1,938
Available for sale securities [Abstract]
U.S. Agency securities	0	0
U.S. Treasury securities	134,113	143,288
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
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	57,401	60,771
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	99,367	101,787
Corporate obligations	12,303	12,403
Mortgage-backed securities in government sponsored entities	101,681	99,352
Loans held for sale	8,346
Other Assets [Abstract]
Derivative instruments	14,291	13,363
Liabilities [Abstract]
Derivative instruments	(8,698)	(7,922)
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
Other Assets [Abstract]
Derivative instruments	566	324
Liabilities [Abstract]
Derivative instruments	0	0
Nonrecurring [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Collateral-dependent loans	1,668	3,885
Other real estate owned		97
Nonrecurring [Member] | Level I [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Collateral-dependent loans	0	0
Other real estate owned		0
Nonrecurring [Member] | Level II [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Collateral-dependent loans	0	0
Other real estate owned		0
Nonrecurring [Member] | Level III [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Collateral-dependent loans	$ 1,668	3,885
Other real estate owned		$ 97

Fair Value Measurements, Fair V

Fair Value Measurements, Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3) (Details) - IRLC Assets [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance	$ 324
Total unrealized losses: Included in other comprehensive loss	0
Total losses included in earnings and held at reporting date	242
Purchases, sales and settlements	0
Transfers in and/or out of Level 3	0
Ending Balance	566
Change in unrealized gains for the period included in earnings for assets held as of March 31, 2024	$ 242

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information about Level 3 Fair Value Measurements (Details) $ in Thousands	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	$ 14,857	$ 13,687
Net derivative liability	8,698	7,922
IRLC Assets [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	566	324
Fair Value, Inputs, Level 3 [Member] | IRLC Assets [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	566	324
Net derivative liability	$ 566	$ 324
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	0.7372	0.6363
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	0.95	0.9424
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	0.862	0.8543

Fair Value Measurements, Quan_2

Fair Value Measurements, Quantitative Information (Details) - Appraised Collateral Values [Member] $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Collateral-Dependent Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans	$ 1,668	$ 3,885
Collateral-Dependent Loans [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	0 months	3 months
Collateral-Dependent Loans [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	12 months	12 months
Collateral-Dependent Loans [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Holding period	8 months 28 days	6 months 19 days
Collateral-Dependent Loans [Member] | Discount for Time Since Appraisal [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans, Measurement input	0	0
Collateral-Dependent Loans [Member] | Discount for Time Since Appraisal [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans, Measurement input	1	1
Collateral-Dependent Loans [Member] | Discount for Time Since Appraisal [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans, Measurement input	0.4428	0.2932
Collateral-Dependent Loans [Member] | Selling Costs [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans, Measurement input	0.08	0.08
Collateral-Dependent Loans [Member] | Selling Costs [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans, Measurement input	0.10	0.12
Collateral-Dependent Loans [Member] | Selling Costs [Member] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans, Measurement input	0.0867	0.102
Other Real Estate Owned [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans		$ 97
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] | Weighted Average [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input		0.32

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Financial assets [Abstract]
Interest bearing time deposits with other banks	$ 3,820	$ 4,070
Level I [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	0	0
Net loans	0	0
Financial liabilities [Abstract]
Deposits	1,850,572	1,902,007
Borrowed funds	0	0
Level II [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	0	0
Net loans	0	0
Financial liabilities [Abstract]
Deposits	0	0
Borrowed funds	0	0
Level III [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	3,820	4,070
Net loans	2,122,243	2,126,237
Financial liabilities [Abstract]
Deposits	445,381	413,367
Borrowed funds	273,780	313,217
Carrying Amount [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	3,820	4,070
Net loans	2,218,061	2,227,683
Financial liabilities [Abstract]
Deposits	2,302,881	2,321,481
Borrowed funds	283,565	322,036
Fair Value [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	3,820	4,070
Net loans	2,122,243	2,126,237
Financial liabilities [Abstract]
Deposits	2,295,953	2,315,374
Borrowed funds	$ 273,780	$ 313,217