Citizens Financial Services (CZFS) 10-Q 8 Aug 24 2024 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 01, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Document Transition Report	false
Entity File Number	0-13222
Entity Registrant Name	CITIZENS FINANCIAL SERVICES, INC.
Entity Central Index Key	0000739421
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2265045
Entity Address, Address Line One	15 South Main Street
Entity Address, City or Town	Mansfield
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	16933
City Area Code	570
Local Phone Number	662‑2121
Title of 12(b) Security	Common Stock, Par value $1.0 per share
Trading Symbol	CZFS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		4,759,931

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands		Jun. 30, 2024	Dec. 31, 2023
Cash and due from banks:
Noninterest-bearing		$ 22,023	$ 37,733
Interest-bearing		16,410	15,085
Total cash and cash equivalents		38,433	52,818
Interest bearing time deposits with other banks		3,820	4,070
Equity securities		1,570	1,938
Available-for-sale securities		402,661	417,601
Loans held for sale		14,227	9,379
Loans (net of allowance for credit losses: 2024 $22,797 and 2023, $21,153)		2,232,919	2,227,683
Premises and equipment		20,899	21,384
Accrued interest receivable		10,782	11,043
Goodwill	[1]	85,758	85,758
Bank owned life insurance		49,746	49,897
Other intangibles		3,244	3,650
Fair value of derivative instruments		13,111	13,687
Deferred tax asset		17,185	17,339
Other assets		53,176	59,074
TOTAL ASSETS		2,947,531	2,975,321
Deposits:
Noninterest-bearing		501,991	523,784
Interest-bearing		1,771,104	1,797,697
Total deposits		2,273,095	2,321,481
Borrowed funds		334,829	322,036
Accrued interest payable		5,482	4,298
Fair value of derivative instruments - liability		7,319	7,922
Other liabilities		40,336	39,918
TOTAL LIABILITIES		2,661,061	2,695,655
STOCKHOLDERS' EQUITY:
Preferred Stock $1.00 par value; authorized 3,000,000 shares at June 30, 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 June 30, 2024 and December 31, 2023; issued 5,207,343 at June 30, 2024 and 5,160,754 at December 31, 2023		5,207	5,161
Additional paid-in capital		144,985	143,233
Retained earnings		178,588	172,975
Accumulated other comprehensive loss		(25,932)	(24,911)
Treasury stock, at cost: 447,857 shares at June 30, 2024 and 453,760 shares at December 31, 2023		(16,378)	(16,792)
TOTAL STOCKHOLDERS' EQUITY		286,470	279,666
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 2,947,531	$ 2,975,321
[1]Excludes fully amortized intangible assets

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
ASSETS:
Loans, allowance for credit losses - loans	$ 22,797	$ 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)	5,207,343	5,160,754
Treasury stock, shares (in shares)	447,857	453,760

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
INTEREST INCOME:
Interest and fees on loans	$ 35,067	$ 24,117	$ 70,200	$ 46,666
Interest-bearing deposits with banks	262	127	505	198
Investment securities:
Taxable	1,663	1,683	3,287	3,239
Nontaxable	520	572	1,052	1,189
Dividends	390	311	791	625
TOTAL INTEREST INCOME	37,902	26,810	75,835	51,917
INTEREST EXPENSE:
Deposits	12,655	5,480	24,976	9,419
Borrowed funds	3,947	3,409	8,601	6,497
TOTAL INTEREST EXPENSE	16,602	8,889	33,577	15,916
NET INTEREST INCOME	21,300	17,921	42,258	36,001
Provision for credit losses	2,002	262	2,787	262
Provision for credit losses - acquisition day 1 non-PCD	0	4,591	0	4,591
NET INTEREST INCOME AFTER PROVISION FOR CREDIT LOSSES	19,298	13,068	39,471	31,148
NON-INTEREST INCOME:
Service charges	1,385	1,293	2,757	2,504
Trust	201	181	445	411
Brokerage and insurance	563	442	1,228	956
Gains on loans sold	479	169	896	214
Equity security losses, net	(87)	(74)	(32)	(292)
Available for sale security losses, net	0	(51)	0	(51)
Gain on sale of Braavo division	0	0	1,102	0
Earnings on bank owned life insurance	328	234	996	452
Other	467	86	915	260
TOTAL NON-INTEREST INCOME	3,336	2,280	8,307	4,454
NON-INTEREST EXPENSES:
Salaries and employee benefits	9,617	7,916	19,907	15,593
Occupancy	1,266	814	2,590	1,649
Furniture and equipment	295	162	531	313
Professional fees	698	387	1,401	768
FDIC insurance	509	325	1,034	625
Pennsylvania shares tax	330	298	640	596
Amortization of intangibles	147	31	296	62
Merger and acquisition	0	8,402	0	8,646
Software expenses	494	372	1,008	723
ORE expenses (recoveries)	175	(11)	162	15
Other	2,715	1,984	5,320	3,468
TOTAL NON-INTEREST EXPENSES	16,246	20,680	32,889	32,458
Income (loss) before provision (benefit) for income taxes	6,388	(5,332)	14,889	3,144
Provision (benefit) for income taxes	1,113	(1,188)	2,590	421
NET INCOME (LOSS)	$ 5,275	$ (4,144)	$ 12,299	$ 2,723
PER COMMON SHARE DATA:
Net Income (Loss) - Basic	$ 1.11	$ (1)	$ 2.59	$ 0.66
Net Income (Loss) - Diluted	1.11	(1)	2.59	0.66
Cash Dividends Paid (in dollars per share)	$ 0.485	$ 0.475	$ 0.97	$ 0.949
Number of shares used in computation - basic (in shares)	4,748,927	4,159,966	4,748,523	4,106,005
Number of shares used in computation - diluted (in shares)	4,753,697	4,159,966	4,753,918	4,106,005

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) [Abstract]
Net income (loss)	$ 5,275	$ (4,144)	$ 12,299	$ 2,723
Other comprehensive income (loss):
Change in unrealized gains (losses) on available for sale securities	1,154	(5,995)	(1,166)	2,982
Income tax effect	(243)	1,259	246	(626)
Change in unrecognized pension cost	14	7	16	14
Income tax effect	(3)	(2)	(3)	(3)
Change in unrealized (loss) gain on interest rate swaps	(296)	600	(144)	(310)
Income tax effect	62	(126)	30	65
Less: Reclassification adjustment for investment security gains included in net income	0	51	0	51
Income tax effect	0	(12)	0	(12)
Other comprehensive income (loss), net of tax	688	(4,218)	(1,021)	2,161
Comprehensive income (loss)	$ 5,963	$ (8,362)	$ 11,278	$ 4,884

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 (loss)			2,723			2,723
Net other comprehensive income (loss)				2,161		2,161
Stock dividend	$ 39	2,982				0
Stock dividend			(3,021)
Stock dividend (in shares)	39,209
Issuance of Common stock	$ 694	59,443				60,137
Issuance of Common stock (in shares)	693,858
Restricted stock, executive and Board of Director awards		(145)			180	35
Restricted stock vesting		150				150
Forfeited restricted stock		10			(10)	0
Change in Accounting policy for allowance for credit losses			1,766			1,766
Cash dividends			(3,891)			(3,891)
Balance at Jun. 30, 2023	$ 5,161	143,351	162,499	(30,980)	(16,803)	263,228
Balance (in shares) at Jun. 30, 2023	5,160,754
Balance at Mar. 31, 2023	$ 4,428	80,926	171,629	(26,762)	(16,983)	213,238
Balance (in shares) at Mar. 31, 2023	4,427,687
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)			(4,144)			(4,144)
Net other comprehensive income (loss)				(4,218)		(4,218)
Stock dividend	$ 39	2,982				0
Stock dividend			(3,021)
Stock dividend (in shares)	39,209
Issuance of Common stock	$ 694	59,443				60,137
Issuance of Common stock (in shares)	693,858
Restricted stock, executive and Board of Director awards		(145)			180	35
Restricted stock vesting		145				145
Cash dividends			(1,965)			(1,965)
Balance at Jun. 30, 2023	$ 5,161	143,351	162,499	(30,980)	(16,803)	263,228
Balance (in shares) at Jun. 30, 2023	5,160,754
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 (loss)			12,299			12,299
Net other comprehensive income (loss)				(1,021)		(1,021)
Stock dividend	$ 46	2,001				0
Stock dividend			(2,047)
Stock dividend (in shares)	46,589
Purchase of treasury stock					(81)	(81)
Restricted stock, executive and Board of Director awards		(417)			495	78
Restricted stock vesting		168				168
Cash dividends			(4,639)			(4,639)
Balance at Jun. 30, 2024	$ 5,207	144,985	178,588	(25,932)	(16,378)	286,470
Balance (in shares) at Jun. 30, 2024	5,207,343
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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)			5,275			5,275
Net other comprehensive income (loss)				688		688
Stock dividend	$ 46	2,001				0
Stock dividend			(2,047)
Stock dividend (in shares)	46,589
Purchase of treasury stock					(36)	(36)
Restricted stock, executive and Board of Director awards		(408)			445	37
Restricted stock vesting		165				165
Cash dividends			(2,333)			(2,333)
Balance at Jun. 30, 2024	$ 5,207	$ 144,985	$ 178,588	$ (25,932)	$ (16,378)	$ 286,470
Balance (in shares) at Jun. 30, 2024	5,207,343

CONSOLIDATED STATEMENT OF CHA_2

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY [Abstract]
Purchase of treasury stock (in shares)	881		1,776
Restricted stock (in shares)	6,786	2,652	7,668	2,652
Cash dividends (in dollars per share)	$ 0.485	$ 0.475	$ 0.97	$ 0.949

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)		Jun. 30, 2023 USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (4,144)	$ 12,299		$ 2,723
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses		2,787		4,853
Depreciation and amortization		958		530
Amortization and accretion of loans and other assets		(2,243)		(825)
Amortization and accretion of investment securities		759		826
Deferred income taxes		425		125
Investment securities losses, net		33		343
Earnings on bank owned life insurance	(234)	(996)		(452)
Vesting of restricted stock		168		150
Originations of loans held for sale		(74,816)		(12,730)
Proceeds from sales of loans held for sale		70,820		9,444
Realized gains on loans sold	(169)	(896)		(214)
Realized gains on sale of Braavo	0	(1,102)		0
Decrease in accrued interest receivable		261		275
Gain on sale of foreclosed assets held for sale		(119)		(67)
Increase in accrued interest payable		1,184		139
Other, net		6,956		(2,219)
Net cash provided by operating activities		16,478		2,901
Available-for-sale securities:
Proceeds from sales	86,504	0		86,504
Proceeds from maturity and principal repayments		27,061		10,336
Purchase of securities		(14,045)		(10,246)
Proceeds from sale of equity securities		335		67
Purchase of interest bearing time deposits with other banks		(100)		0
Proceeds from matured interest bearing time deposits with other banks		350		1,241
Proceeds from life insurance		1,147		0
Proceeds from redemption of regulatory stock		15,665		10,839
Purchase of regulatory stock		(14,135)		(12,789)
Net (increase) decrease in loans		(13,486)		40,119
Purchase of premises and equipment		(226)		(1,926)
Investments in low income housing partnerships		0		(591)
Proceeds from sale of foreclosed assets held for sale		392		233
Proceeds from sale of Braavo assets		7,185		0
Acquisition, net of cash paid		0		4,905
Net cash provided by investing activities		10,143		128,692
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in deposits		(48,385)		(111,473)
Proceeds from long-term borrowings		0		20,000
Repayments of long-term borrowings		(5,000)		0
Net increase (decrease) in short-term borrowed funds		17,099		(17,731)
Purchase of treasury and restricted stock		(81)		0
Dividends paid		(4,639)		(3,891)
Net cash used by financing activities		(41,006)		(113,095)
Net (decrease) increase in cash and cash equivalents		(14,385)		18,498
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		52,818		26,211
CASH AND CASH EQUIVALENTS AT END OF PERIOD	44,709	38,433		44,709
Supplemental Disclosures of Cash Flow Information:
Interest paid		32,393		14,892
Income taxes paid		750		3,600
Loans transferred to foreclosed property		2,490		49
Right of use asset and liability		169		5
Stock Dividend		2,047		3,021
CECL adjustment		0		3,300
Non-cash assets acquired
Goodwill		$ 85,758	[1]
HV Bancorp, Inc. [Member]
Non-cash assets acquired
Available-for-sale securities	79,248			79,248
Interest bearing time deposits with other banks	0			0
Loans held for sale	10,750			10,750
Loans	475,338			475,338
Premises and equipment	2,310			2,310
Accrued interest receivable	2,226			2,226
Bank owned life insurance	10,387			10,387
Intangibles	2,972			2,972
Deferred tax asset	8,392			8,392
Other assets	18,213			18,213
Goodwill	53,382			53,382
Total non-cash assets acquired	663,218			663,218
Liabilities assumed
Noninterest-bearing deposits	197,549			197,549
Interest-bearing deposits	335,816			335,816
Accrued interest payable	885			885
Borrowed funds	58,647			58,647
Other liabilities	11,674			11,674
Total liabilities assumed	604,571			604,571
Net non-cash assets acquired	58,647			58,647
Cash and cash equivalents acquired	$ 18,017			$ 18,017
[1]Excludes fully amortized intangible assets

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 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 June 30, 2024 and for the periods ended June 30, 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 six month period ended June 30, 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 and Leases 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 Economic 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 $8.4 million and $8.5 million at June 30, 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 is then applied to calculate the reserve for unfunded commitments liability each period.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 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 • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price. The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three and six months ended June 30, 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 Six June 30, June 30 Revenue stream 2024 2023 2024 2023 Service charges on deposit accounts Overdraft fees $ 394 371 $ 798 $ 730 Statement fees 44 54 86 106 Interchange revenue 811 764 1,555 1,461 ATM income 33 34 66 72 Other service charges 103 70 252 135 Total Service Charges 1,385 1,293 2,757 2,504 Trust 201 181 445 411 Brokerage and insurance 563 442 1,228 956 Other 241 118 373 233 Total $ 2,390 $ 2,034 $ 4,803 $ 4,104

Earnings per Share

Earnings per Share	6 Months Ended
	Jun. 30, 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 June 30, Six June 30 2024 2023 2024 2023 Net income (loss) applicable to common stock $ 5,275,000 $ (4,144,000 ) $ 12,299,000 $ 2,723,000 Basic earnings per share computation Weighted average common shares outstanding 4,748,927 4,159,966 4,748,523 4,106,005 Earnings (loss) per share - basic $ 1.11 $ (1.00 ) $ 2.59 $ 0.66 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 4,748,927 4,159,966 4,748,523 4,106,005 Add: Dilutive effects of restricted stock 4,770 - 5,395 - Weighted average common shares outstanding for dilutive earnings per share 4,753,697 4,159,966 4,753,918 4,106,005 Earnings (loss) per share - diluted $ 1.11 $ (1.00 ) $ 2.59 $ 0.66 For the three months ended June 30, 2024 and 2023, there were 4,230 and 6,078 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 $60.16-$83.38 for the three month period ended June 30, 2024 and per share prices ranging from for the three month period ended June 30, 2023. For the six months ended June 30, 2024 and 2023, and shares, respectively, related to the restricted stock plan were excluded from the diluted earnings per share calculations since they were anti-dilutive. These anti-dilutive shares had prices ranging from $ -$ for the six month period ended June 30, 2024 and prices ranging from $ -$ for the six month period ended June 30, 2023.

Investments

Investments	6 Months Ended
	Jun. 30, 2024
Investments [Abstract]
Investments	Note 4 – Investments The amortized cost, gross unrealized gains and losses, and fair value of investment securities at June 30, 2024 and December 31, 2023 were as follows (in thousands): June 30, 2024 Amortized Cost Gross Unrealized Gains Gross Unrealized Allowance Fair Value Available-for-sale securities: U.S. agency securities $ 61,576 $ 3 $ (5,746 ) $ - $ 55,833 U.S. treasury securities 138,582 - (8,509 ) - 130,073 Obligations of state and political subdivisions 104,668 6 (7,967 ) - 96,707 Corporate obligations 13,422 273 (1,245 ) - 12,450 Mortgage-backed securities in government sponsored entities 121,321 49 (13,772 ) - 107,598 Total available-for-sale securities $ 439,569 $ 331 $ (37,239 ) $ - $ 402,661 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 June 30, 2024 and December 31, 2023 (in thousands). As of June 30, 2024, the Company owned 317 securities whose fair value was less than their cost basis. June 30 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 $ - $ - $ 53,815 $ (5,746 ) $ 53,815 $ (5,746 ) U.S. treasury securities - - 130,073 (8,509 ) 130,073 (8,509 ) Obligations of state and political subdivisions 3,554 (23 ) 88,349 (7,944 ) 91,903 (7,967 ) Corporate obligations - - 9,024 (1,245 ) 9,024 (1,245 ) Mortgage-backed securities in government sponsored entities 6,468 (13 ) 91,736 (13,759 ) 98,204 (13,772 ) Total securities $ 10,022 $ (36 ) $ 372,997 $ (37,203 ) $ 383,019 $ (37,239 ) 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 $2,119,000 and $2,202,000 at June 30, 2024 and December 31,2023 and is included within accrued interest receivable There were no sales of available for sale securities during the three and six months ended June 30, 2024. Proceeds from sales of securities available-for-sale for the three and six months ended June 30, 2023 were $86,504,000. The gross gains and losses were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Gross gains on available for sale securities $ - $ 38 $ - $ 38 Gross losses on available for sale securities - (89 ) - (89 ) Net losses $ - $ (51 ) $ - $ (51 ) The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and six month periods ended June 30, 2024 and 2023, and the portion of unrealized gains for the period that relates to equity investments held at June 30, 2024 and 2023(in thousands): Three Months Ended June 30, Six June 30 Equity securities 2024 2023 2024 2023 Net losses recognized in equity securities during the period $ (87 ) $ (74 ) $ (32 ) $ (292 ) Less: Net (losses) gains realized on the sale of equity securities during the period - - (4 ) 5 Net unrealized losses $ (87 ) $ (74 ) $ (28 ) $ (297 ) Investment securities with an approximate carrying value of $345.4 million and $353.3 million at June 30, 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 June 30, 2024, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 48,416 $ 47,437 Due after one year through five years 143,357 132,756 Due after five years through ten years 85,933 77,550 Due after ten years 161,863 144,918 Total $ 439,569 $ 402,661

Loans

Loans	6 Months Ended
	Jun. 30, 2024
Loans [Abstract]
Loans	Note 5 – Loans The Company originates 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 HVBC acquisition expanded our lending market further into southeast Pennsylvania, including Montgomery, Bucks and Philadelphia Counties as well as Burlington County, New Jersey. Although the Company had a diversified loan portfolio at June 30, 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 June 30, 2024 and December 31, 2023 (in thousands): June 30 2024 December 31, 2023 Real estate loans: Residential $ 354,588 $ 359,990 Commercial 1,110,269 1,092,887 Agricultural 327,057 314,802 Construction 180,157 195,826 Consumer 70,542 61,316 Other commercial loans 130,851 136,168 Other agricultural loans 26,247 30,673 State and political subdivision loans 56,005 57,174 Total 2,255,716 2,248,836 Allowance for credit losses - loans (22,797 ) (21,153 ) Net loans $ 2,232,919 $ 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 credit 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 individually 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 June 30, 2024 and December 31, 2023 (in thousands): June 30, 2024 December 31, 2023 Allowance for Credit Losses - Loans $ 22,797 $ 21,153 Allowance for Credit Losses - Off-Balance Sheet credit Exposure 1,066 1,265 Total allowance for credit losses $ 23,863 $ 22,418 The following table presents the activity in the allowance for credit losses for the three and six months ended June 30, 2024 and 2023 (in thousands): Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at March 31, 2024 $ 21,598 $ 938 $ 22,536 Loans charge-off (682 ) - (682 ) Recoveries of loans previously charged-off 7 - 7 Net loans charged-off (675 ) - (675 ) Provision for credit losses 1,874 128 2,002 Balance at June 30, 2024 $ 22,797 $ 1,066 $ 23,863 Balance at December 31, 2023 $ 21,153 $ 1,265 $ 22,418 Loans charge-off (1,356 ) - (1,356 ) Recoveries of loans previously charged-off 14 - 14 Net loans charged-off (1,342 ) - (1,342 ) Provision for credit losses 2,986 (199 ) 2,787 Balance at June 30, 2024 $ 22,797 $ 1,066 $ 23,863 Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at March 31, 2023 $ 15,250 $ 1,229 $ 16,479 Allowance for credit loss on PCD acquired loans 1,689 - 1,689 Loans charge-off (4 ) - (4 ) Recoveries of loans previously charged-off 26 - 26 Net loans charged-off 22 - 22 Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 100 162 262 Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 Balance at December 31, 2022 $ 18,552 $ 165 $ 18,717 Impact of adopting CECL (3,300 ) 1,064 (2,236 ) Allowance for credit loss on PCD acquired loans 1,689 - 1,689 Loans charge-off (11 ) - (11 ) Recoveries of loans previously charged-off 31 - 31 Net loans charged-off 20 - 20 Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 100 162 262 Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 The following tables presents the activity in the allowance for credit losses – loans, by portfolio segment, for the three and six months ended June 30, 2024 and 2023 (in thousands): For the three months ended June 30, 2024 Balance at March 31, 2024 Charge-offs Recoveries Provision Balance at June 30, 2024 Real estate loans: Residential $ 2,347 $ - $ - $ 8 $ 2,355 Commercial 9,741 - - 542 10,283 Agricultural 3,672 - - 98 3,770 Construction 1,595 - - 32 1,627 Consumer 1,266 (7 ) 5 (53 ) 1,211 Other commercial loans 2,680 (675 ) 2 1,249 3,256 Other agricultural loans 174 - - 32 206 State and political subdivision loans 65 - - (2 ) 63 Unallocated 58 - - (32 ) 26 Total $ 21,598 $ (682 ) $ 7 $ 1,874 $ 22,797 For the six months ended June 30, 2024 Balance at December 31, 2023 Charge-offs Recoveries Provision Balance at June 30, 2024 Real estate loans: Residential $ 2,354 $ - $ - $ 1 $ 2,355 Commercial 9,178 - - 1,105 10,283 Agricultural 3,264 - - 506 3,770 Construction 1,950 - - (323 ) 1,627 Consumer 1,496 (37 ) 10 (258 ) 1,211 Other commercial loans 2,229 (1,319 ) 4 2,342 3,256 Other agricultural loans 270 - - (64 ) 206 State and political subdivision loans 45 - - 18 63 Unallocated 367 - - (341 ) 26 Total $ 21,153 $ (1,356 ) $ 14 $ 2,986 $ 22,797 For the three months ended June 30, 2023 Balance at March 31, 2023 Allowance for credit loss on PCD acquired loans Charge-offs Recoveries Provision Balance at June 30, 2023 Real estate loans: Residential $ 1,195 $ 108 $ (1 ) $ - $ 1,373 $ 2,675 Commercial 6,747 39 - - 2,488 9,274 Agricultural 3,409 37 - - 133 3,579 Construction 851 - - 816 1,667 Consumer 1,220 677 (3 ) 23 (658 ) 1,259 Other commercial loans 712 828 - 3 934 2,477 Other agricultural loans 250 - - - 18 268 State and political subdivision loans 42 - - - 10 52 Unallocated 824 - - - (423 ) 401 Total $ 15,250 $ 1,689 $ (4 ) $ 26 $ 4,691 $ 21,652 For the six months ended June 30, 2023 Balance at December 31, 2022 Impact of adopting CECL Allowance for credit loss on PCD acquired loans Charge-offs Recoveries Provision Balance at June 30, 2023 Real estate loans: Residential $ 1,056 $ 79 $ 108 $ (1 ) $ - $ 1,433 $ 2,675 Commercial 10,120 (3,070 ) 39 - - 2,185 9,274 Agricultural 4,589 (1,145 ) 37 - - 98 3,579 Construction 801 (103 ) - - 969 1,667 Consumer 135 1,040 677 (10 ) 27 (610 ) 1,259 Other commercial loans 1,040 (328 ) 828 - 4 933 2,477 Other agricultural loans 489 (219 ) - - - (2 ) 268 State and political subdivision loans 322 (280 ) - - - 10 52 Unallocated - 726 - - - (325 ) 401 Total $ 18,552 $ (3,300 ) $ 1,689 $ (11 ) $ 31 $ 4,691 $ 21,652 The following table presents the allowance for credit losses – loans and amortized cost basis of loans under CECL methodology as of June 30, 2024 and December 31, 2023: Allowance for Credit Losses - Loans Loans June 30, 2024 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 2,304 $ 51 $ 2,355 $ 352,924 $ 1,664 $ 354,588 Commercial 10,164 119 10,283 1,107,745 2,524 1,110,269 Agricultural 3,753 17 3,770 324,538 2,519 327,057 Construction 1,627 - 1,627 178,209 1,948 180,157 Consumer 334 877 1,211 69,585 957 70,542 Other commercial loans 1,915 1,341 3,256 127,352 3,499 130,851 Other agricultural loans 206 - 206 25,836 411 26,247 State and political subdivision loans 63 - 63 56,005 - 56,005 Unallocated 26 - 26 - - - Total $ 20,392 $ 2,405 $ 22,797 $ 2,242,194 $ 13,522 $ 2,255,716 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 June 30, 2024 and December 31, 2023, respectively. The balances are presented by class of loan receivable (in thousands): June 30, 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 $ - $ 2,927 $ - $ 2,927 $ 315 $ 2,646 $ - $ 2,961 Home Equity - 119 76 195 - 121 18 139 Commercial 1,248 1,276 168 2,692 256 879 404 1,539 Agricultural 181 2,338 - 2,519 181 2,489 75 2,745 Construction - 1,948 - 1,948 2,357 - - 2,357 Consumer 871 - 16 887 701 - 13 714 Other commercial loans 1,628 2,002 25 3,655 588 1,162 6 1,756 Other agricultural loans - 411 - 411 - 492 - 492 $ 3,928 $ 11,021 $ 285 $ 15,234 $ 4,398 $ 7,789 $ 516 $ 12,703 As of June 30, 2024, there were $11.0 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 June 30, 2024 and December 31, 2023 (in thousands): June 30, 2024 Real Estate Business Assets None Total Real estate loans: Mortgages $ 2,927 $ - $ - $ 2,927 Home Equity 119 - - 119 Commercial 2,524 - - 2,524 Agricultural 2,519 - - 2,519 Construction 1,948 - - 1,948 Consumer - - 871 871 Other commercial loans - 3,630 - 3,630 Other agricultural loans - 411 - 411 $ 10,037 $ 4,041 $ 871 $ 14,949 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 loans, agricultural real estate loans, construction loans, other commercial loans, other agricultural loans, and state and political subdivision loans, management uses an 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 are 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 June 30, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted June 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 24,386 $ 86,011 $ 346,073 $ 211,774 $ 118,917 $ 240,719 $ 36,287 $ 1,852 $ 1,066,019 Special Mention - - 6,496 1,065 1,430 8,672 768 - 18,431 Substandard - 572 13,045 545 194 10,725 330 408 25,819 Doubtful - - - - - - - - - Total $ 24,386 $ 86,583 $ 365,614 $ 213,384 $ 120,541 $ 260,116 $ 37,385 $ 2,260 $ 1,110,269 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 13,464 $ 26,962 $ 48,430 $ 27,830 $ 30,726 $ 136,181 $ 14,772 $ 119 $ 298,484 Special Mention 3,059 185 10,349 1,292 - 7,919 2,202 562 25,568 Substandard - - - - - 2,913 - 92 3,005 Doubtful - - - - - - - - - Total $ 16,523 $ 27,147 $ 58,779 $ 29,122 $ 30,726 $ 147,013 $ 16,974 $ 773 $ 327,057 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction - Risk Rating Pass $ 19,891 $ 57,223 $ 80,691 $ 7,742 $ 2,890 $ - $ 864 $ 121 $ 169,422 Special Mention - 812 4,613 2,950 - - - - 8,375 Substandard - - 412 1,948 - - - - 2,360 Doubtful - - - - - - - - - Total $ 19,891 $ 58,035 $ 85,716 $ 12,640 $ 2,890 $ - $ 864 $ 121 $ 180,157 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans - Risk Rating Pass $ 27,900 $ 26,364 $ 7,742 $ 7,540 $ 2,208 $ 4,030 $ 40,759 $ 83 $ 116,626 Special Mention 330 - 1,919 1,419 2 81 5,312 36 9,099 Substandard 42 1,283 381 - 259 1,136 347 1,661 5,109 Doubtful - - - - - - - 17 17 Total $ 28,272 $ 27,647 $ 10,042 $ 8,959 $ 2,469 $ 5,247 $ 46,418 $ 1,797 $ 130,851 Current period gross charge-offs $ - $ - $ - $ - $ 6 $ - $ 1,313 $ - $ 1,319 Other agricultural loans - Risk Rating Pass $ 2,392 $ 2,630 $ 1,157 $ 4,912 $ 518 $ 412 $ 11,491 $ - $ 23,512 Special Mention 734 - 405 401 - - 739 - 2,279 Substandard - - - 191 - 199 44 22 456 Doubtful - - - - - - - - - Total $ 3,126 $ 2,630 $ 1,562 $ 5,504 $ 518 $ 611 $ 12,274 $ 22 $ 26,247 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans - Risk Rating Pass $ 30 $ 1,541 $ 14,101 $ 10,600 $ 5,439 $ 24,294 $ - $ - $ 56,005 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ 30 $ 1,541 $ 14,101 $ 10,600 $ 5,439 $ 24,294 $ - $ - $ 56,005 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total - Risk Rating Pass $ 88,063 $ 200,731 $ 498,194 $ 270,398 $ 160,698 $ 405,636 $ 104,173 $ 2,175 $ 1,730,068 Special Mention 4,123 997 23,782 7,127 1,432 16,672 9,021 598 63,752 Substandard 42 1,855 13,838 2,684 453 14,973 721 2,183 36,749 Doubtful - - - - - - - 17 17 Total $ 92,228 $ 203,583 $ 535,814 $ 280,209 $ 162,583 $ 437,281 $ 113,915 $ 4,973 $ 1,830,586 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 present the recorded investment in those loan classes based on payment activity, by origination year, as of June 30, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted June 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 5,634 $ 19,686 $ 91,593 $ 47,532 $ 28,521 $ 110,070 $ - $ - $ 303,036 Nonperforming - - 384 746 579 1,218 - - 2,927 Total $ 5,634 $ 19,686 $ 91,977 $ 48,278 $ 29,100 $ 111,288 $ - $ - $ 305,963 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Home equity - Payment Performance Performing $ 1,321 $ 3,755 $ 2,736 $ 1,843 $ 1,753 $ 9,089 $ 27,646 $ 287 $ 48,430 Nonperforming - - - - - 53 66 76 195 Total $ 1,321 $ 3,755 $ 2,736 $ 1,843 $ 1,753 $ 9,142 $ 27,712 $ 363 $ 48,625 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer - Payment Performance Performing $ 1,304 $ 1,363 $ 746 $ 461 $ 377 $ 2,823 $ 62,579 $ 2 $ 69,655 Nonperforming - 6 4 - 12 865 - - 887 Total $ 1,304 $ 1,369 $ 750 $ 461 $ 389 $ 3,688 $ 62,579 $ 2 $ 70,542 Current period gross charge-offs $ - $ - $ 21 $ - $ - $ - $ 16 $ - $ 37 Total - Payment Performance Performing $ 8,259 $ 24,804 $ 95,075 $ 49,836 $ 30,651 $ 121,982 $ 90,225 $ 289 $ 421,121 Nonperforming - 6 388 746 591 2,136 66 76 4,009 Total $ 8,259 $ 24,810 $ 95,463 $ 50,582 $ 31,242 $ 124,118 $ 90,291 $ 365 $ 425,130 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 June 30, 2024 and December 31, 2023 (in thousands): June 30 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 $ 1,823 $ 298 $ 1,729 $ 3,850 $ 302,113 $ 305,963 $ - Home Equity 106 41 195 342 48,283 48,625 76 Commercial 5,280 8,794 2,543 16,617 1,093,652 1,110,269 168 Agricultural 2,151 369 181 2,701 324,356 327,057 - Construction 978 - 1,948 2,926 177,231 180,157 - Consumer 147 21 887 1,055 69,487 70,542 16 Other commercial loans 345 1,715 1,871 3,931 126,920 130,851 25 Other agricultural loans 432 146 191 769 25,478 26,247 - State and political - - - - 56,005 56,005 - Total $ 11,262 $ 11,384 $ 9,545 $ 32,191 $ 2,223,525 $ 2,255,716 $ 285 Loans considered non-accrual $ 67 $ 1,920 $ 9,260 $ 11,247 $ 3,702 $ 14,949 Loans still accruing 11,195 9,464 285 20,944 2,219,823 2,240,767 Total $ 11,262 $ 11,384 $ 9,545 $ 32,191 $ 2,223,525 $ 2,255,716 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 six months ended June 30, 2024, 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 June 30, 2024 and December 31, 2023, included within other assets are $2,690,000 and $474,000, respectively, of foreclosed assets. As of June 30, 2024, included within the foreclosed assets are $131,000 of consumer residential mortgages that were foreclosed on or received via a deed in lieu transaction prior to the period end. As of June 30, 2024, the Company had initiated formal foreclosure proceedings on $521,000 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	6 Months Ended
	Jun. 30, 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 June 30, 2024 and December 31, 2023 (in thousands): June 30, 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 $ 2,501 $ (1,656 ) $ 845 $ 2,457 $ (1,502 ) $ 955 Core deposit intangibles 4,713 (2,314 ) 2,399 4,713 (2,018 ) 2,695 Total amortized intangible assets $ 7,214 $ (3,970 ) $ 3,244 $ 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 June 30, 2024. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended June 30 2024 $ 74 $ 147 $ 221 Six June 30 2024 154 296 450 Three months ended June 30 2023 75 31 106 Six June 30 2023 148 62 210 Estimate for year ending December 31, Remaining 2024 137 268 405 2025 235 478 713 2026 184 395 579 2027 127 339 466 2028 80 284 364 Thereafter 82 635 717 Total $ 845 $ 2,399 $ 3,244

Employee Benefit Plans

Employee Benefit Plans	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2024 and 2023, respectively (in thousands): Three Months Ended June 30, Six June 30 2024 2023 2024 2023 Affected line item on the Consolidated Statement of Income Service cost $ 84 $ 77 $ 165 $ 155 Salary and Employee Benefits Interest cost 106 110 211 220 Other Expenses Expected return on plan assets (195 ) (197 ) (395 ) (394 ) Other Expenses Net amortization and deferral 14 7 16 14 Other Expenses Net periodic benefit cost $ 9 $ (3 ) $ (3 ) $ (5 ) 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 June 30, 2024, 106,633 shares remain available to be issued under the Plan. The Plan assists the Company in attracting, retaining and motivating employees to make substantial contributions to the success of the Company and to increase the emphasis on the use of equity as a key component of compensation. The following table details the vesting, awarding and forfeiting of restricted stock during the three and six months ended June 30, 2024: Three months Six Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,651 $ 72.04 6,707 $ 71.94 Granted 5,930 43.15 5,930 43.15 Vested (2,361 ) (69.75 ) (2,417 ) (69.52 ) Outstanding, end of period 10,220 $ 55.81 10,220 $ 55.81 Compensation expense related to restricted stock is recognized, based on the market price of the stock at the grant date, over the vesting period. Compensation expense related to restricted stock was $ ,000 and $ ,000 for the six months ended June 30, 2024 and 2023, respectively. For the three months ended June 30, 2024 and 2023 compensation expense totaled ,000 and respectively. At June 30, 2024, the total compensation cost related to nonvested awards that had not yet been recognized was $ , which is expected to be recognized over the next .

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended
	Jun. 30, 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 loss by component, net of tax, for the three and six months ended June 30, 2024 and 2023 (in thousands): Three months ended June 30, 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 March 31, 2024 $ (30,069 ) $ (970 ) $ 4,419 $ (26,620 ) Other comprehensive income (loss) before reclassifications (net of tax) 911 - 263 1,174 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 11 (497 ) (486 ) Net current period other comprehensive income (loss) 911 11 (234 ) 688 Balance as of June 30 2024 $ (29,158 ) $ (959 ) $ 4,185 $ (25,932 ) Six months ended June 30, 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) (920 ) - 887 (33 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 13 (1,001 ) (988 ) Net current period other comprehensive income (loss) (920 ) 13 (114 ) (1,021 ) Balance as of June 30 2024 $ (29,158 ) $ (959 ) $ 4,185 $ (25,932 ) Three months ended June 30, 2023 Unrealized gain (loss) on available for sale securities (a ) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of March 31, 2023 $ (30,422 ) $ (1,050 ) $ 4,710 $ (26,762 ) Other comprehensive income (loss) before reclassifications (net of tax) (4,736 ) - 888 (3,848 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 5 (414 ) (370 ) Net current period other comprehensive income (loss) (4,697 ) 5 474 (4,218 ) Balance as of June 30 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) Six months ended June 30, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2022 $ (37,514 ) $ (1,056 ) $ 5,429 $ (33,141 ) Other comprehensive income (loss) before reclassifications (net of tax) 2,356 - 529 2,885 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 11 (774 ) (724 ) Net current period other comprehensive income (loss) 2,395 11 (245 ) 2,161 Balance as of June 30 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet. The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive loss for the three and six months ended June 30, 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 June 30, 2024 2023 Unrealized gains and losses on available for sale securities $ - $ (51 ) Available for sale securities losses, net - 12 Provision for income taxes $ - $ (39 ) Net of tax Defined benefit pension items $ (14 ) $ (7 ) Other expenses 3 2 Provision for income taxes $ (11 ) $ (5 ) Net of tax Unrealized gain (loss) on interest rate swap $ 630 $ 524 Interest expense (133 ) (110 ) Provision for income taxes $ 497 $ 414 Net of tax Total reclassifications $ 486 $ 370 Six Months Ended June 30, 2024 2023 Unrealized gains and losses on available for sale securities $ - $ (51 ) Available for sale securities losses, net - 12 Provision for income taxes $ - $ (39 ) Net of tax Defined benefit pension items $ (16 ) $ (14 ) Other expenses 3 3 Provision for income taxes $ (13 ) $ (11 ) Net of tax Unrealized gain (loss) on interest rate swap $ 1,268 $ 980 Interest expense (267 ) (206 ) Provision for income taxes $ 1,001 $ 774 Net of tax Total reclassifications $ 988 $ 724 (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 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 June 30, 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. June 30 2024 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,570 $ - $ - $ 1,570 Available for sale securities: U.S. Agency securities - 55,833 - 55,833 U.S. Treasury securities 130,073 - - 130,073 Obligations of state and political subdivisions - 96,707 - 96,707 Corporate obligations - 12,450 - 12,450 Mortgage-backed securities in government sponsored entities - 107,598 - 107,598 Loans held for sale - 14,227 - 14,227 Other Assets Derivative instruments - 12,617 494 13,111 Liabilities Derivative instruments - (7,319 ) - (7,319 ) 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 Loans held for sale - 9,379 - 9,379 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 and six months ended June 30, 2024 and for the three months ended June 30, 2023 (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 170 Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: June 30, 2024 $ 494 Change in unrealized (losses) for the period included in earnings for assets held as of June 30, 2024 $ 170 IRLC- Asset Beginning Balance: March 31, 2024 $ 566 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (72 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: June 30, 2024 $ 494 Change in unrealized (losses) for the period included in earnings for assets held as of June 30, 2024 $ (72 ) IRLC- Asset Balance acquired as part of the HVBC acquisition $ 657 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (128 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: June 30, 2023 $ 529 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of June 30, 2023 $ (128 ) At June 30, 2024 and December 31, 2023, the Company had classified as Level 3 $494,000 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 77.00% to 99.66% at June 30, 2024. Significant unobservable inputs for assets measured at fair value on a recurring basis at June 30, 2024 and December 31, 2023 (dollars in thousands) : Quantitative Information about Level 3 Fair Value Measurements June 30, 2024 Fair Value Valuation Significant Range Weighted Average Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 494 Discounted cash flows Pull-through rates 77.00%-99.66 % 89.06 % Quantitative Information about Level 3 Fair Value Measurements December 31, 2023 Fair Value Valuation Significant Range Weighted Average 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 June 30, 2024 and December 31, 2023 are included in the table below ( in thousands) June 30 2024 Level I Level II Level III Total Collateral-dependent loans $ - $ - $ 1,742 $ 1,742 Other real estate owned - - 2,690 2,690 December 31, 2023 Level I Level II Level III Total Collateral-dependent loans $ - $ - $ 3,885 $ 3,885 Other real estate owned - - 97 97 • Collateral – – 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 $ 148 396 • 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 June 30 2024 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Collateral-dependent loans $ 1,742 Appraised Collateral Values Discount for time since appraisal 0-100 % 52.60 % Selling costs 8%-10 % 8.49 % Holding period 0 - 12 months 7.42 months Other real estate owned 2,690 Appraised Collateral Values Discount for time since appraisal 4.8-31.8 % 29.93 % 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): June 30, 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 2,232,919 2,146,574 - - 2,146,574 Financial liabilities: Deposits 2,273,095 2,266,614 1,788,429 - 478,185 Borrowed funds 334,829 318,729 - - 318,729 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	6 Months Ended
	Jun. 30, 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
	Jun. 30, 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)	6 Months Ended
	Jun. 30, 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 June 30, 2024 and for the periods ended June 30, 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 six month period ended June 30, 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 and Leases	Allowance for Credit Losses – Loans and Leases 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 Economic 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 $8.4 million and $8.5 million at June 30, 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 is then applied to calculate the reserve for unfunded commitments liability each period.

Revenue Recognition (Policies)

Revenue Recognition (Policies)	6 Months Ended
	Jun. 30, 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 • Service charges on deposit accounts – The Company has contracts with its deposit customers where fees are charged if certain parameters are not met. These agreements can be cancelled at any time by either the Company or the deposit customer. Revenue from these transactions is recognized on a monthly basis as the Company has an unconditional right to the fee consideration. The Company also has transaction fees related to specific transactions or activities resulting from a customer request or activity that include overdraft fees, online banking fees, interchange fees, ATM fees and other transaction fees. All of these fees are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time upon the completion of the requested service/transaction. • Trust fees – Typical contracts for trust services are based on a fixed percentage of the assets earned ratably over a defined period and billed on a monthly basis. Fees charged to customers’ accounts are recognized as revenue over the period during which the Company fulfills its performance obligation under the contract (i.e., holding client asset in a managed fiduciary trust account). For these accounts, the performance obligation of the Company is typically satisfied by holding and managing the customer’s assets over time. Other fees related to specific customer requests are attributable to specific performance obligations of the Company where the revenue is recognized at a defined point in time, upon completion of the requested service/transaction. • Gains and losses on sale of other real estate owned – Gains and losses are recognized at the completion of the property sale when the buyer obtains control of the real estate and all of the performance obligations of the Company have been satisfied. Evidence of the buyer obtaining control of the asset include transfer of the property title, physical possession of the asset, and the buyer obtaining control of the risks and rewards related to the asset. In situations where the Company agrees to provide financing to facilitate the sale, additional analysis is performed to ensure that the contract for sale identifies the buyer and seller, the asset to be transferred, payment terms, and that the contract has a true commercial substance and that collection of amounts due from the buyer are reasonable. In situations where financing terms are not reflective of current market terms, the transaction price is discounted impacting the gain/loss and the carrying value of the asset. • Brokerage and insurance – Fees includes commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 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)	6 Months Ended
	Jun. 30, 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)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 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 Six June 30, June 30 Revenue stream 2024 2023 2024 2023 Service charges on deposit accounts Overdraft fees $ 394 371 $ 798 $ 730 Statement fees 44 54 86 106 Interchange revenue 811 764 1,555 1,461 ATM income 33 34 66 72 Other service charges 103 70 252 135 Total Service Charges 1,385 1,293 2,757 2,504 Trust 201 181 445 411 Brokerage and insurance 563 442 1,228 956 Other 241 118 373 233 Total $ 2,390 $ 2,034 $ 4,803 $ 4,104

Earnings per Share (Tables)

Earnings per Share (Tables)	6 Months Ended
	Jun. 30, 2024
Earnings per Share [Abstract]
Computation of Earnings per Share	The following table sets forth the computation of earnings per share. Three months ended June 30, Six June 30 2024 2023 2024 2023 Net income (loss) applicable to common stock $ 5,275,000 $ (4,144,000 ) $ 12,299,000 $ 2,723,000 Basic earnings per share computation Weighted average common shares outstanding 4,748,927 4,159,966 4,748,523 4,106,005 Earnings (loss) per share - basic $ 1.11 $ (1.00 ) $ 2.59 $ 0.66 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 4,748,927 4,159,966 4,748,523 4,106,005 Add: Dilutive effects of restricted stock 4,770 - 5,395 - Weighted average common shares outstanding for dilutive earnings per share 4,753,697 4,159,966 4,753,918 4,106,005 Earnings (loss) per share - diluted $ 1.11 $ (1.00 ) $ 2.59 $ 0.66

Investments (Tables)

Investments (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2024 and December 31, 2023 were as follows (in thousands): June 30, 2024 Amortized Cost Gross Unrealized Gains Gross Unrealized Allowance Fair Value Available-for-sale securities: U.S. agency securities $ 61,576 $ 3 $ (5,746 ) $ - $ 55,833 U.S. treasury securities 138,582 - (8,509 ) - 130,073 Obligations of state and political subdivisions 104,668 6 (7,967 ) - 96,707 Corporate obligations 13,422 273 (1,245 ) - 12,450 Mortgage-backed securities in government sponsored entities 121,321 49 (13,772 ) - 107,598 Total available-for-sale securities $ 439,569 $ 331 $ (37,239 ) $ - $ 402,661 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 June 30, 2024 and December 31, 2023 (in thousands). As of June 30, 2024, the Company owned 317 securities whose fair value was less than their cost basis. June 30 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 $ - $ - $ 53,815 $ (5,746 ) $ 53,815 $ (5,746 ) U.S. treasury securities - - 130,073 (8,509 ) 130,073 (8,509 ) Obligations of state and political subdivisions 3,554 (23 ) 88,349 (7,944 ) 91,903 (7,967 ) Corporate obligations - - 9,024 (1,245 ) 9,024 (1,245 ) Mortgage-backed securities in government sponsored entities 6,468 (13 ) 91,736 (13,759 ) 98,204 (13,772 ) Total securities $ 10,022 $ (36 ) $ 372,997 $ (37,203 ) $ 383,019 $ (37,239 ) 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 )
Gross Gains and Losses on Available-for-sale Securities	The gross gains and losses were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Gross gains on available for sale securities $ - $ 38 $ - $ 38 Gross losses on available for sale securities - (89 ) - (89 ) Net losses $ - $ (51 ) $ - $ (51 )
Unrealized Gains (Losses) Related to Equity Securities	The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and six month periods ended June 30, 2024 and 2023, and the portion of unrealized gains for the period that relates to equity investments held at June 30, 2024 and 2023(in thousands): Three Months Ended June 30, Six June 30 Equity securities 2024 2023 2024 2023 Net losses recognized in equity securities during the period $ (87 ) $ (74 ) $ (32 ) $ (292 ) Less: Net (losses) gains realized on the sale of equity securities during the period - - (4 ) 5 Net unrealized losses $ (87 ) $ (74 ) $ (28 ) $ (297 )
Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities at June 30, 2024, by contractual maturity, are shown below (in thousands): Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 48,416 $ 47,437 Due after one year through five years 143,357 132,756 Due after five years through ten years 85,933 77,550 Due after ten years 161,863 144,918 Total $ 439,569 $ 402,661

Loans (Tables)

Loans (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2024 and December 31, 2023 (in thousands): June 30 2024 December 31, 2023 Real estate loans: Residential $ 354,588 $ 359,990 Commercial 1,110,269 1,092,887 Agricultural 327,057 314,802 Construction 180,157 195,826 Consumer 70,542 61,316 Other commercial loans 130,851 136,168 Other agricultural loans 26,247 30,673 State and political subdivision loans 56,005 57,174 Total 2,255,716 2,248,836 Allowance for credit losses - loans (22,797 ) (21,153 ) Net loans $ 2,232,919 $ 2,227,683
Components of the Allowance for Credit Losses	The following table presents the components of the allowance for credit losses as of June 30, 2024 and December 31, 2023 (in thousands): June 30, 2024 December 31, 2023 Allowance for Credit Losses - Loans $ 22,797 $ 21,153 Allowance for Credit Losses - Off-Balance Sheet credit Exposure 1,066 1,265 Total allowance for credit losses $ 23,863 $ 22,418
Activity in Allowance for Credit Losses	The following table presents the activity in the allowance for credit losses for the three and six months ended June 30, 2024 and 2023 (in thousands): Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at March 31, 2024 $ 21,598 $ 938 $ 22,536 Loans charge-off (682 ) - (682 ) Recoveries of loans previously charged-off 7 - 7 Net loans charged-off (675 ) - (675 ) Provision for credit losses 1,874 128 2,002 Balance at June 30, 2024 $ 22,797 $ 1,066 $ 23,863 Balance at December 31, 2023 $ 21,153 $ 1,265 $ 22,418 Loans charge-off (1,356 ) - (1,356 ) Recoveries of loans previously charged-off 14 - 14 Net loans charged-off (1,342 ) - (1,342 ) Provision for credit losses 2,986 (199 ) 2,787 Balance at June 30, 2024 $ 22,797 $ 1,066 $ 23,863 Allowance for Credit Losses - Loans Allowance for Credit Losses - Off-Balance Sheet credit Exposure Total Balance at March 31, 2023 $ 15,250 $ 1,229 $ 16,479 Allowance for credit loss on PCD acquired loans 1,689 - 1,689 Loans charge-off (4 ) - (4 ) Recoveries of loans previously charged-off 26 - 26 Net loans charged-off 22 - 22 Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 100 162 262 Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 Balance at December 31, 2022 $ 18,552 $ 165 $ 18,717 Impact of adopting CECL (3,300 ) 1,064 (2,236 ) Allowance for credit loss on PCD acquired loans 1,689 - 1,689 Loans charge-off (11 ) - (11 ) Recoveries of loans previously charged-off 31 - 31 Net loans charged-off 20 - 20 Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 100 162 262 Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043
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 and six months ended June 30, 2024 and 2023 (in thousands): For the three months ended June 30, 2024 Balance at March 31, 2024 Charge-offs Recoveries Provision Balance at June 30, 2024 Real estate loans: Residential $ 2,347 $ - $ - $ 8 $ 2,355 Commercial 9,741 - - 542 10,283 Agricultural 3,672 - - 98 3,770 Construction 1,595 - - 32 1,627 Consumer 1,266 (7 ) 5 (53 ) 1,211 Other commercial loans 2,680 (675 ) 2 1,249 3,256 Other agricultural loans 174 - - 32 206 State and political subdivision loans 65 - - (2 ) 63 Unallocated 58 - - (32 ) 26 Total $ 21,598 $ (682 ) $ 7 $ 1,874 $ 22,797 For the six months ended June 30, 2024 Balance at December 31, 2023 Charge-offs Recoveries Provision Balance at June 30, 2024 Real estate loans: Residential $ 2,354 $ - $ - $ 1 $ 2,355 Commercial 9,178 - - 1,105 10,283 Agricultural 3,264 - - 506 3,770 Construction 1,950 - - (323 ) 1,627 Consumer 1,496 (37 ) 10 (258 ) 1,211 Other commercial loans 2,229 (1,319 ) 4 2,342 3,256 Other agricultural loans 270 - - (64 ) 206 State and political subdivision loans 45 - - 18 63 Unallocated 367 - - (341 ) 26 Total $ 21,153 $ (1,356 ) $ 14 $ 2,986 $ 22,797 For the three months ended June 30, 2023 Balance at March 31, 2023 Allowance for credit loss on PCD acquired loans Charge-offs Recoveries Provision Balance at June 30, 2023 Real estate loans: Residential $ 1,195 $ 108 $ (1 ) $ - $ 1,373 $ 2,675 Commercial 6,747 39 - - 2,488 9,274 Agricultural 3,409 37 - - 133 3,579 Construction 851 - - 816 1,667 Consumer 1,220 677 (3 ) 23 (658 ) 1,259 Other commercial loans 712 828 - 3 934 2,477 Other agricultural loans 250 - - - 18 268 State and political subdivision loans 42 - - - 10 52 Unallocated 824 - - - (423 ) 401 Total $ 15,250 $ 1,689 $ (4 ) $ 26 $ 4,691 $ 21,652 For the six months ended June 30, 2023 Balance at December 31, 2022 Impact of adopting CECL Allowance for credit loss on PCD acquired loans Charge-offs Recoveries Provision Balance at June 30, 2023 Real estate loans: Residential $ 1,056 $ 79 $ 108 $ (1 ) $ - $ 1,433 $ 2,675 Commercial 10,120 (3,070 ) 39 - - 2,185 9,274 Agricultural 4,589 (1,145 ) 37 - - 98 3,579 Construction 801 (103 ) - - 969 1,667 Consumer 135 1,040 677 (10 ) 27 (610 ) 1,259 Other commercial loans 1,040 (328 ) 828 - 4 933 2,477 Other agricultural loans 489 (219 ) - - - (2 ) 268 State and political subdivision loans 322 (280 ) - - - 10 52 Unallocated - 726 - - - (325 ) 401 Total $ 18,552 $ (3,300 ) $ 1,689 $ (11 ) $ 31 $ 4,691 $ 21,652
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 June 30, 2024 and December 31, 2023: Allowance for Credit Losses - Loans Loans June 30, 2024 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 2,304 $ 51 $ 2,355 $ 352,924 $ 1,664 $ 354,588 Commercial 10,164 119 10,283 1,107,745 2,524 1,110,269 Agricultural 3,753 17 3,770 324,538 2,519 327,057 Construction 1,627 - 1,627 178,209 1,948 180,157 Consumer 334 877 1,211 69,585 957 70,542 Other commercial loans 1,915 1,341 3,256 127,352 3,499 130,851 Other agricultural loans 206 - 206 25,836 411 26,247 State and political subdivision loans 63 - 63 56,005 - 56,005 Unallocated 26 - 26 - - - Total $ 20,392 $ 2,405 $ 22,797 $ 2,242,194 $ 13,522 $ 2,255,716 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 June 30, 2024 and December 31, 2023, respectively. The balances are presented by class of loan receivable (in thousands): June 30, 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 $ - $ 2,927 $ - $ 2,927 $ 315 $ 2,646 $ - $ 2,961 Home Equity - 119 76 195 - 121 18 139 Commercial 1,248 1,276 168 2,692 256 879 404 1,539 Agricultural 181 2,338 - 2,519 181 2,489 75 2,745 Construction - 1,948 - 1,948 2,357 - - 2,357 Consumer 871 - 16 887 701 - 13 714 Other commercial loans 1,628 2,002 25 3,655 588 1,162 6 1,756 Other agricultural loans - 411 - 411 - 492 - 492 $ 3,928 $ 11,021 $ 285 $ 15,234 $ 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 June 30, 2024 and December 31, 2023 (in thousands): June 30, 2024 Real Estate Business Assets None Total Real estate loans: Mortgages $ 2,927 $ - $ - $ 2,927 Home Equity 119 - - 119 Commercial 2,524 - - 2,524 Agricultural 2,519 - - 2,519 Construction 1,948 - - 1,948 Consumer - - 871 871 Other commercial loans - 3,630 - 3,630 Other agricultural loans - 411 - 411 $ 10,037 $ 4,041 $ 871 $ 14,949 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 June 30, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted June 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 24,386 $ 86,011 $ 346,073 $ 211,774 $ 118,917 $ 240,719 $ 36,287 $ 1,852 $ 1,066,019 Special Mention - - 6,496 1,065 1,430 8,672 768 - 18,431 Substandard - 572 13,045 545 194 10,725 330 408 25,819 Doubtful - - - - - - - - - Total $ 24,386 $ 86,583 $ 365,614 $ 213,384 $ 120,541 $ 260,116 $ 37,385 $ 2,260 $ 1,110,269 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 13,464 $ 26,962 $ 48,430 $ 27,830 $ 30,726 $ 136,181 $ 14,772 $ 119 $ 298,484 Special Mention 3,059 185 10,349 1,292 - 7,919 2,202 562 25,568 Substandard - - - - - 2,913 - 92 3,005 Doubtful - - - - - - - - - Total $ 16,523 $ 27,147 $ 58,779 $ 29,122 $ 30,726 $ 147,013 $ 16,974 $ 773 $ 327,057 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction - Risk Rating Pass $ 19,891 $ 57,223 $ 80,691 $ 7,742 $ 2,890 $ - $ 864 $ 121 $ 169,422 Special Mention - 812 4,613 2,950 - - - - 8,375 Substandard - - 412 1,948 - - - - 2,360 Doubtful - - - - - - - - - Total $ 19,891 $ 58,035 $ 85,716 $ 12,640 $ 2,890 $ - $ 864 $ 121 $ 180,157 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans - Risk Rating Pass $ 27,900 $ 26,364 $ 7,742 $ 7,540 $ 2,208 $ 4,030 $ 40,759 $ 83 $ 116,626 Special Mention 330 - 1,919 1,419 2 81 5,312 36 9,099 Substandard 42 1,283 381 - 259 1,136 347 1,661 5,109 Doubtful - - - - - - - 17 17 Total $ 28,272 $ 27,647 $ 10,042 $ 8,959 $ 2,469 $ 5,247 $ 46,418 $ 1,797 $ 130,851 Current period gross charge-offs $ - $ - $ - $ - $ 6 $ - $ 1,313 $ - $ 1,319 Other agricultural loans - Risk Rating Pass $ 2,392 $ 2,630 $ 1,157 $ 4,912 $ 518 $ 412 $ 11,491 $ - $ 23,512 Special Mention 734 - 405 401 - - 739 - 2,279 Substandard - - - 191 - 199 44 22 456 Doubtful - - - - - - - - - Total $ 3,126 $ 2,630 $ 1,562 $ 5,504 $ 518 $ 611 $ 12,274 $ 22 $ 26,247 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans - Risk Rating Pass $ 30 $ 1,541 $ 14,101 $ 10,600 $ 5,439 $ 24,294 $ - $ - $ 56,005 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ 30 $ 1,541 $ 14,101 $ 10,600 $ 5,439 $ 24,294 $ - $ - $ 56,005 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total - Risk Rating Pass $ 88,063 $ 200,731 $ 498,194 $ 270,398 $ 160,698 $ 405,636 $ 104,173 $ 2,175 $ 1,730,068 Special Mention 4,123 997 23,782 7,127 1,432 16,672 9,021 598 63,752 Substandard 42 1,855 13,838 2,684 453 14,973 721 2,183 36,749 Doubtful - - - - - - - 17 17 Total $ 92,228 $ 203,583 $ 535,814 $ 280,209 $ 162,583 $ 437,281 $ 113,915 $ 4,973 $ 1,830,586 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 present the recorded investment in those loan classes based on payment activity, by origination year, as of June 30, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted June 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 5,634 $ 19,686 $ 91,593 $ 47,532 $ 28,521 $ 110,070 $ - $ - $ 303,036 Nonperforming - - 384 746 579 1,218 - - 2,927 Total $ 5,634 $ 19,686 $ 91,977 $ 48,278 $ 29,100 $ 111,288 $ - $ - $ 305,963 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Home equity - Payment Performance Performing $ 1,321 $ 3,755 $ 2,736 $ 1,843 $ 1,753 $ 9,089 $ 27,646 $ 287 $ 48,430 Nonperforming - - - - - 53 66 76 195 Total $ 1,321 $ 3,755 $ 2,736 $ 1,843 $ 1,753 $ 9,142 $ 27,712 $ 363 $ 48,625 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer - Payment Performance Performing $ 1,304 $ 1,363 $ 746 $ 461 $ 377 $ 2,823 $ 62,579 $ 2 $ 69,655 Nonperforming - 6 4 - 12 865 - - 887 Total $ 1,304 $ 1,369 $ 750 $ 461 $ 389 $ 3,688 $ 62,579 $ 2 $ 70,542 Current period gross charge-offs $ - $ - $ 21 $ - $ - $ - $ 16 $ - $ 37 Total - Payment Performance Performing $ 8,259 $ 24,804 $ 95,075 $ 49,836 $ 30,651 $ 121,982 $ 90,225 $ 289 $ 421,121 Nonperforming - 6 388 746 591 2,136 66 76 4,009 Total $ 8,259 $ 24,810 $ 95,463 $ 50,582 $ 31,242 $ 124,118 $ 90,291 $ 365 $ 425,130 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 June 30, 2024 and December 31, 2023 (in thousands): June 30 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 $ 1,823 $ 298 $ 1,729 $ 3,850 $ 302,113 $ 305,963 $ - Home Equity 106 41 195 342 48,283 48,625 76 Commercial 5,280 8,794 2,543 16,617 1,093,652 1,110,269 168 Agricultural 2,151 369 181 2,701 324,356 327,057 - Construction 978 - 1,948 2,926 177,231 180,157 - Consumer 147 21 887 1,055 69,487 70,542 16 Other commercial loans 345 1,715 1,871 3,931 126,920 130,851 25 Other agricultural loans 432 146 191 769 25,478 26,247 - State and political - - - - 56,005 56,005 - Total $ 11,262 $ 11,384 $ 9,545 $ 32,191 $ 2,223,525 $ 2,255,716 $ 285 Loans considered non-accrual $ 67 $ 1,920 $ 9,260 $ 11,247 $ 3,702 $ 14,949 Loans still accruing 11,195 9,464 285 20,944 2,219,823 2,240,767 Total $ 11,262 $ 11,384 $ 9,545 $ 32,191 $ 2,223,525 $ 2,255,716 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)	6 Months Ended
	Jun. 30, 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 June 30, 2024 and December 31, 2023 (in thousands): June 30, 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 $ 2,501 $ (1,656 ) $ 845 $ 2,457 $ (1,502 ) $ 955 Core deposit intangibles 4,713 (2,314 ) 2,399 4,713 (2,018 ) 2,695 Total amortized intangible assets $ 7,214 $ (3,970 ) $ 3,244 $ 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 June 30, 2024. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended June 30 2024 $ 74 $ 147 $ 221 Six June 30 2024 154 296 450 Three months ended June 30 2023 75 31 106 Six June 30 2023 148 62 210 Estimate for year ending December 31, Remaining 2024 137 268 405 2025 235 478 713 2026 184 395 579 2027 127 339 466 2028 80 284 364 Thereafter 82 635 717 Total $ 845 $ 2,399 $ 3,244

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2024 and 2023, respectively (in thousands): Three Months Ended June 30, Six June 30 2024 2023 2024 2023 Affected line item on the Consolidated Statement of Income Service cost $ 84 $ 77 $ 165 $ 155 Salary and Employee Benefits Interest cost 106 110 211 220 Other Expenses Expected return on plan assets (195 ) (197 ) (395 ) (394 ) Other Expenses Net amortization and deferral 14 7 16 14 Other Expenses Net periodic benefit cost $ 9 $ (3 ) $ (3 ) $ (5 )
Restricted Stock Activity	The following table details the vesting, awarding and forfeiting of restricted stock during the three and six months ended June 30, 2024: Three months Six Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 6,651 $ 72.04 6,707 $ 71.94 Granted 5,930 43.15 5,930 43.15 Vested (2,361 ) (69.75 ) (2,417 ) (69.52 ) Outstanding, end of period 10,220 $ 55.81 10,220 $ 55.81

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Jun. 30, 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 loss by component, net of tax, for the three and six months ended June 30, 2024 and 2023 (in thousands): Three months ended June 30, 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 March 31, 2024 $ (30,069 ) $ (970 ) $ 4,419 $ (26,620 ) Other comprehensive income (loss) before reclassifications (net of tax) 911 - 263 1,174 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 11 (497 ) (486 ) Net current period other comprehensive income (loss) 911 11 (234 ) 688 Balance as of June 30 2024 $ (29,158 ) $ (959 ) $ 4,185 $ (25,932 ) Six months ended June 30, 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) (920 ) - 887 (33 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 13 (1,001 ) (988 ) Net current period other comprehensive income (loss) (920 ) 13 (114 ) (1,021 ) Balance as of June 30 2024 $ (29,158 ) $ (959 ) $ 4,185 $ (25,932 ) Three months ended June 30, 2023 Unrealized gain (loss) on available for sale securities (a ) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of March 31, 2023 $ (30,422 ) $ (1,050 ) $ 4,710 $ (26,762 ) Other comprehensive income (loss) before reclassifications (net of tax) (4,736 ) - 888 (3,848 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 5 (414 ) (370 ) Net current period other comprehensive income (loss) (4,697 ) 5 474 (4,218 ) Balance as of June 30 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) Six months ended June 30, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized loss on interest rate swap (a) Total Balance as of December 31, 2022 $ (37,514 ) $ (1,056 ) $ 5,429 $ (33,141 ) Other comprehensive income (loss) before reclassifications (net of tax) 2,356 - 529 2,885 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 11 (774 ) (724 ) Net current period other comprehensive income (loss) 2,395 11 (245 ) 2,161 Balance as of June 30 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet.
Significant Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Loss	The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive loss for the three and six months ended June 30, 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 June 30, 2024 2023 Unrealized gains and losses on available for sale securities $ - $ (51 ) Available for sale securities losses, net - 12 Provision for income taxes $ - $ (39 ) Net of tax Defined benefit pension items $ (14 ) $ (7 ) Other expenses 3 2 Provision for income taxes $ (11 ) $ (5 ) Net of tax Unrealized gain (loss) on interest rate swap $ 630 $ 524 Interest expense (133 ) (110 ) Provision for income taxes $ 497 $ 414 Net of tax Total reclassifications $ 486 $ 370 Six Months Ended June 30, 2024 2023 Unrealized gains and losses on available for sale securities $ - $ (51 ) Available for sale securities losses, net - 12 Provision for income taxes $ - $ (39 ) Net of tax Defined benefit pension items $ (16 ) $ (14 ) Other expenses 3 3 Provision for income taxes $ (13 ) $ (11 ) Net of tax Unrealized gain (loss) on interest rate swap $ 1,268 $ 980 Interest expense (267 ) (206 ) Provision for income taxes $ 1,001 $ 774 Net of tax Total reclassifications $ 988 $ 724 (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 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. June 30 2024 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,570 $ - $ - $ 1,570 Available for sale securities: U.S. Agency securities - 55,833 - 55,833 U.S. Treasury securities 130,073 - - 130,073 Obligations of state and political subdivisions - 96,707 - 96,707 Corporate obligations - 12,450 - 12,450 Mortgage-backed securities in government sponsored entities - 107,598 - 107,598 Loans held for sale - 14,227 - 14,227 Other Assets Derivative instruments - 12,617 494 13,111 Liabilities Derivative instruments - (7,319 ) - (7,319 ) 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 Loans held for sale - 9,379 - 9,379 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 and six months ended June 30, 2024 and for the three months ended June 30, 2023 (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 170 Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: June 30, 2024 $ 494 Change in unrealized (losses) for the period included in earnings for assets held as of June 30, 2024 $ 170 IRLC- Asset Beginning Balance: March 31, 2024 $ 566 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (72 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: June 30, 2024 $ 494 Change in unrealized (losses) for the period included in earnings for assets held as of June 30, 2024 $ (72 ) IRLC- Asset Balance acquired as part of the HVBC acquisition $ 657 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (128 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: June 30, 2023 $ 529 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of June 30, 2023 $ (128 )
Assets Measured at Fair Value on Non-recurring Basis	Assets measured at fair value on a nonrecurring basis as of June 30, 2024 and December 31, 2023 are included in the table below ( in thousands) June 30 2024 Level I Level II Level III Total Collateral-dependent loans $ - $ - $ 1,742 $ 1,742 Other real estate owned - - 2,690 2,690 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 June 30, 2024 and December 31, 2023 (dollars in thousands) : Quantitative Information about Level 3 Fair Value Measurements June 30, 2024 Fair Value Valuation Significant Range Weighted Average Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 494 Discounted cash flows Pull-through rates 77.00%-99.66 % 89.06 % Quantitative Information about Level 3 Fair Value Measurements December 31, 2023 Fair Value Valuation Significant Range Weighted Average 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 June 30 2024 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Collateral-dependent loans $ 1,742 Appraised Collateral Values Discount for time since appraisal 0-100 % 52.60 % Selling costs 8%-10 % 8.49 % Holding period 0 - 12 months 7.42 months Other real estate owned 2,690 Appraised Collateral Values Discount for time since appraisal 4.8-31.8 % 29.93 % 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): June 30, 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 2,232,919 2,146,574 - - 2,146,574 Financial liabilities: Deposits 2,273,095 2,266,614 1,788,429 - 478,185 Borrowed funds 334,829 318,729 - - 318,729 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	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Allowance for Credit Loss [Abstract]
Retained earnings	$ 178,588		$ 172,975
Related to unfunded commitments	1,066	$ 938	1,265	$ 1,391	$ 1,229	$ 165
Related to loans	$ (22,797)	$ (21,598)	$ (21,153)	$ (21,652)	$ (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	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 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	$ 22,797	$ 21,598	$ 21,153	$ 21,652	$ 15,250	$ 18,552
Allowance for Credit Losses - Off-Balance Sheet credit Exposure	1,066	938	1,265	1,391	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	2,355	2,347	2,354	2,675	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	10,283	9,741	9,178	9,274	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	3,770	3,672	3,264	3,579	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	1,627	1,595	1,950	1,667	851	801
Consumer [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	1,211	1,266	1,496	1,259	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	3,256	2,680	2,229	2,477	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	206	174	270	268	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	63	65	45	52	42	322
Unallocated [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	$ 26	$ 58	$ 367	$ 401	$ 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	Jun. 30, 2024	Dec. 31, 2023
Accrued Interest Receivable on Loans and Leases [Abstract]
Accrued interest receivable on loans held for investment	$ 8.4	$ 8.5

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue from Customers [Abstract]
Service charges	$ 1,385	$ 1,293	$ 2,757	$ 2,504
Trust	201	181	445	411
Brokerage and insurance	563	442	1,228	956
Other	241	118	373	233
Revenue from customers	2,390	2,034	4,803	4,104
Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	1,385	1,293	2,757	2,504
Overdraft Fees [Member]
Revenue from Customers [Abstract]
Service charges	394	371	798	730
Statement Fees [Member]
Revenue from Customers [Abstract]
Service charges	44	54	86	106
Interchange Revenue [Member]
Revenue from Customers [Abstract]
Service charges	811	764	1,555	1,461
ATM Income [Member]
Revenue from Customers [Abstract]
Service charges	33	34	66	72
Other Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	$ 103	$ 70	$ 252	$ 135

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings per Share [Abstract]
Net income (loss) applicable to common stock	$ 5,275	$ (4,144)	$ 12,299	$ 2,723
Basic earnings per share computation [Abstract]
Weighted average common shares outstanding (in shares)	4,748,927	4,159,966	4,748,523	4,106,005
Earnings (loss) per share - basic (in dollars per share)	$ 1.11	$ (1)	$ 2.59	$ 0.66
Diluted earnings per share computation [Abstract]
Weighted average common shares outstanding for basic earnings per share (in shares)	4,748,927	4,159,966	4,748,523	4,106,005
Add: Dilutive effects of restricted stock (in shares)	4,770	0	5,395	0
Weighted average common shares outstanding for dilutive earnings per share (in shares)	4,753,697	4,159,966	4,753,918	4,106,005
Earnings (loss) per share - diluted (in dollars per share)	$ 1.11	$ (1)	$ 2.59	$ 0.66
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive restricted stock excluded from net income per share calculations (in shares)	4,230	6,078	4,230	6,078
Restricted Stock [Member] | Minimum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 60.16	$ 44.93	$ 60.16	$ 44.93
Restricted Stock [Member] | Maximum [Member]
Antidilutive Securities [Abstract]
Antidilutive stock share price range (in dollars per share)	$ 83.38	$ 83.38	$ 83.38	$ 83.38

Investments, Amortized Cost, Gr

Investments, Amortized Cost, Gross Unrealized Gains and Losses and Fair Value of Investment (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Debt Securities [Abstract]
Amortized cost	$ 439,569	$ 453,343
Gross unrealized gains	331	285
Gross unrealized losses	(37,239)	(36,027)
Allowance for credit losses	0	0
Fair value	402,661	417,601
U.S. Agency Securities [Member]
Debt Securities [Abstract]
Amortized cost	61,576	66,569
Gross unrealized gains	3	1
Gross unrealized losses	(5,746)	(5,799)
Allowance for credit losses	0	0
Fair value	55,833	60,771
U.S. Treasury Securities [Member]
Debt Securities [Abstract]
Amortized cost	138,582	152,485
Gross unrealized gains	0	0
Gross unrealized losses	(8,509)	(9,197)
Allowance for credit losses	0	0
Fair value	130,073	143,288
Obligations of State and Political Subdivisions [Member]
Debt Securities [Abstract]
Amortized cost	104,668	107,945
Gross unrealized gains	6	32
Gross unrealized losses	(7,967)	(6,190)
Allowance for credit losses	0	0
Fair value	96,707	101,787
Corporate Obligations [Member]
Debt Securities [Abstract]
Amortized cost	13,422	13,394
Gross unrealized gains	273	245
Gross unrealized losses	(1,245)	(1,236)
Allowance for credit losses	0	0
Fair value	12,450	12,403
Mortgage-backed Securities in Government Sponsored Entities [Member]
Debt Securities [Abstract]
Amortized cost	121,321	112,950
Gross unrealized gains	49	7
Gross unrealized losses	(13,772)	(13,605)
Allowance for credit losses	0	0
Fair value	$ 107,598	$ 99,352

Investments, Gross Unrealized L

Investments, Gross Unrealized Losses and Fair Value and Net Unrealized Gains (Losses) (Details) $ in Thousands	Jun. 30, 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	317
Less than twelve months, Fair value	$ 10,022	$ 10,690
Less than twelve months, Gross unrealized losses	(36)	(296)
Twelve months or greater, Fair value	372,997	392,449
Twelve months or greater, Gross unrealized losses	(37,203)	(35,731)
Total, Fair value	383,019	403,139
Total, Gross Unrealized Losses	(37,239)	(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	53,815	58,753
Twelve months or greater, Gross unrealized losses	(5,746)	(5,799)
Total, Fair value	53,815	58,753
Total, Gross Unrealized Losses	(5,746)	(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	130,073	143,288
Twelve months or greater, Gross unrealized losses	(8,509)	(9,197)
Total, Fair value	130,073	143,288
Total, Gross Unrealized Losses	(8,509)	(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	3,554	0
Less than twelve months, Gross unrealized losses	(23)	0
Twelve months or greater, Fair value	88,349	93,535
Twelve months or greater, Gross unrealized losses	(7,944)	(6,190)
Total, Fair value	91,903	93,535
Total, Gross Unrealized Losses	(7,967)	(6,190)
Corporate Obligations [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	0	1,487
Less than twelve months, Gross unrealized losses	0	(265)
Twelve months or greater, Fair value	9,024	8,320
Twelve months or greater, Gross unrealized losses	(1,245)	(971)
Total, Fair value	9,024	9,807
Total, Gross Unrealized Losses	(1,245)	(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	6,468	9,203
Less than twelve months, Gross unrealized losses	(13)	(31)
Twelve months or greater, Fair value	91,736	88,553
Twelve months or greater, Gross unrealized losses	(13,759)	(13,574)
Total, Fair value	98,204	97,756
Total, Gross Unrealized Losses	$ (13,772)	$ (13,605)

Investments, Gross Gains and Lo

Investments, Gross Gains and Losses, Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Investments [Abstract]
Accrued interest receivable on available-for-sale debt securities	$ 2,119		$ 2,119		$ 2,202
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]	Interest Receivable	Interest Receivable	Interest Receivable	Interest Receivable
Contractual payment of past due			90 days
Proceeds from sale of securities available-for-sale	$ 0	$ 86,504	$ 0	$ 86,504
Gross gains and losses available-for-sale securities [Abstract]
Gross gains on available for sale securities	0	38	0	38
Gross losses on available for sale securities	0	(89)	0	(89)
Net losses	0	(51)	0	(51)
Equity securities [Abstract]
Net losses recognized in equity securities during the period	(87)	(74)	(32)	(292)
Less: Net (losses) gains realized on the sale of equity securities during the period	0	0	(4)	5
Net unrealized losses	(87)	$ (74)	(28)	$ (297)
Asset Pledged as Collateral [Member] | Public Funds, Other Deposit and Borrowings [Member]
Investment Securities Pledged [Abstract]
Investment securities pledged as collateral	$ 345,400		$ 345,400		$ 353,300

Investments, Debt Securities, A

Investments, Debt Securities, Amortized Cost and Fair Value by Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Due in one year or less	$ 48,416
Due after one year through five years	143,357
Due after five years through ten years	85,933
Due after ten years	161,863
Amortized cost	439,569	$ 453,343
Available-for-Sale Debt Securities, Fair Value [Abstract]
Due in one year or less	47,437
Due after one year through five years	132,756
Due after five years through ten years	77,550
Due after ten years	144,918
Fair value	$ 402,661	$ 417,601

Loans, Primary Segments Portfol

Loans, Primary Segments Portfolio and Accretable Yield for PCI Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	$ 2,255,716		$ 2,248,836
Allowance for Credit Losses	(22,797)	$ (21,598)	(21,153)	$ (21,652)	$ (15,250)	$ (18,552)
Net loans	2,232,919		2,227,683
Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	305,963		310,199
Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	1,110,269		1,092,887
Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	180,157		195,826
Real Estate Loans [Member] | Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	354,588		359,990
Allowance for Credit Losses	(2,355)	(2,347)	(2,354)	(2,675)	(1,195)	(1,056)
Real Estate Loans [Member] | Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	1,110,269		1,092,887
Allowance for Credit Losses	(10,283)	(9,741)	(9,178)	(9,274)	(6,747)	(10,120)
Real Estate Loans [Member] | Agricultural [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	327,057		314,802
Allowance for Credit Losses	(3,770)	(3,672)	(3,264)	(3,579)	(3,409)	(4,589)
Real Estate Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	180,157		195,826
Allowance for Credit Losses	(1,627)	(1,595)	(1,950)	(1,667)	(851)	(801)
Consumer [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	70,542		61,316
Allowance for Credit Losses	(1,211)	(1,266)	(1,496)	(1,259)	(1,220)	(135)
Other Commercial Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	130,851		136,168
Allowance for Credit Losses	(3,256)	(2,680)	(2,229)	(2,477)	(712)	(1,040)
Other Agricultural Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	26,247		30,673
Allowance for Credit Losses	(206)	(174)	(270)	(268)	(250)	(489)
State and Political Subdivision Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	56,005		57,174
Allowance for Credit Losses	$ (63)	$ (65)	$ (45)	$ (52)	$ (42)	$ (322)

Loans, Components of the Allowa

Loans, Components of the Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses	$ 22,797	$ 21,652	$ 22,797	$ 21,652	$ 21,153
Allowance for credit losses - off-balance sheet credit exposure	1,066	1,391	1,066	1,391	1,265
Total allowance for credit losses	23,863	23,043	23,863	23,043	22,418
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	21,598	15,250	21,153	18,552	18,552
Loans charge-off	(682)	(4)	(1,356)	(11)
Recoveries of loans previously charged-off	7	26	14	31
Net loans charged-off	(675)	22	(1,342)	20
Provision for credit losses	1,874	4,691	2,986	4,691
Balance at end of period	22,797	21,652	22,797	21,652	21,153
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, credit loss, liability	938	1,229	1,265	165	165
Off-Balance-Sheet, credit loss, liability, provision for credit losses	128		(199)
Off-Balance-Sheet, credit loss, liability	1,066	1,391	1,066	1,391	1,265
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period	22,536	16,479	22,418	18,717	18,717
Loans charge-off	(682)	(4)	(1,356)	(11)
Recoveries of loans previously charged-off	7	26	14	31
Net loans charged-off	(675)	22	(1,342)	20
Provision for credit losses	2,002		2,787
Balance at end of period	$ 23,863	23,043	$ 23,863	23,043	22,418
PCD Acquired Loans [Member]
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses
Allowance for credit losses - off-balance sheet credit exposure
Total allowance for credit losses
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period		1,689		1,689	1,689
Provision for credit losses		100		100
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, credit loss, liability		0
Off-Balance-Sheet, credit loss, liability, provision for credit losses		162		162
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period		1,689		1,689	1,689
Provision for credit losses		262		262
Acquisition Day 1 Non-PCD [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Provision for credit losses		4,591		4,591
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Provision for credit losses		$ 4,591		4,591
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses
Allowance for credit losses - off-balance sheet credit exposure
Total allowance for credit losses
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period				(3,300)	(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		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 21,598	$ 15,250	$ 21,153	$ 18,552	$ 18,552
Allowance for credit loss on PCD acquired loans		1,689		1,689
Charge-offs	(682)	(4)	(1,356)	(11)
Recoveries	7	26	14	31
Provision	1,874	4,691	2,986	4,691
Balance at end of period	22,797	21,652	22,797	21,652	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	2,347	1,195	2,354	1,056	1,056
Allowance for credit loss on PCD acquired loans		108		108
Charge-offs	0	(1)	0	(1)
Recoveries	0	0	0	0
Provision	8	1,373	1	1,433
Balance at end of period	2,355	2,675	2,355	2,675	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	9,741	6,747	9,178	10,120	10,120
Allowance for credit loss on PCD acquired loans		39		39
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	542	2,488	1,105	2,185
Balance at end of period	10,283	9,274	10,283	9,274	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	3,672	3,409	3,264	4,589	4,589
Allowance for credit loss on PCD acquired loans		37		37
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	98	133	506	98
Balance at end of period	3,770	3,579	3,770	3,579	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	1,595	851	1,950	801	801
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	32	816	(323)	969
Balance at end of period	1,627	1,667	1,627	1,667	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	1,266	1,220	1,496	135	135
Allowance for credit loss on PCD acquired loans		677		677
Charge-offs	(7)	(3)	(37)	(10)
Recoveries	5	23	10	27
Provision	(53)	(658)	(258)	(610)
Balance at end of period	1,211	1,259	1,211	1,259	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	2,680	712	2,229	1,040	1,040
Allowance for credit loss on PCD acquired loans		828		828
Charge-offs	(675)	0	(1,319)	0	(963)
Recoveries	2	3	4	4
Provision	1,249	934	2,342	933
Balance at end of period	3,256	2,477	3,256	2,477	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	174	250	270	489	489
Allowance for credit loss on PCD acquired loans		0		0
Charge-offs	0	0	0	0	0
Recoveries	0	0	0	0
Provision	32	18	(64)	(2)
Balance at end of period	206	268	206	268	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	65	42	45	322	322
Allowance for credit loss on PCD acquired loans		0		0
Charge-offs	0	0	0	0	0
Recoveries	0	0	0	0
Provision	(2)	10	18	10
Balance at end of period	63	52	63	52	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	58	824	367	0	0
Allowance for credit loss on PCD acquired loans		0		0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(32)	(423)	(341)	(325)
Balance at end of period	$ 26	$ 401	$ 26	401	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	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	$ 20,392		$ 19,181
Individually evaluated for impairment	2,405		1,972
Total Allowance for Credit Losses - Loans for impairment	22,797	$ 21,598	21,153	$ 21,652	$ 15,250	$ 18,552
Collectively evaluated for impairment	2,242,194		2,235,955
Individually evaluated for impairment	13,522		12,881
Total Loans	2,255,716		2,248,836
Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	305,963		310,199
Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	1,110,269		1,092,887
Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	180,157		195,826
Real Estate Loans [Member] | Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	2,304		2,285
Individually evaluated for impairment	51		69
Total Allowance for Credit Losses - Loans for impairment	2,355	2,347	2,354	2,675	1,195	1,056
Collectively evaluated for impairment	352,924		358,358
Individually evaluated for impairment	1,664		1,632
Total Loans	354,588		359,990
Real Estate Loans [Member] | Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	10,164		9,033
Individually evaluated for impairment	119		145
Total Allowance for Credit Losses - Loans for impairment	10,283	9,741	9,178	9,274	6,747	10,120
Collectively evaluated for impairment	1,107,745		1,090,217
Individually evaluated for impairment	2,524		2,670
Total Loans	1,110,269		1,092,887
Real Estate Loans [Member] | Agricultural [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	3,753		3,247
Individually evaluated for impairment	17		17
Total Allowance for Credit Losses - Loans for impairment	3,770	3,672	3,264	3,579	3,409	4,589
Collectively evaluated for impairment	324,538		311,500
Individually evaluated for impairment	2,519		3,302
Total Loans	327,057		314,802
Real Estate Loans [Member] | Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,627		1,664
Individually evaluated for impairment	0		286
Total Allowance for Credit Losses - Loans for impairment	1,627	1,595	1,950	1,667	851	801
Collectively evaluated for impairment	178,209		193,469
Individually evaluated for impairment	1,948		2,357
Total Loans	180,157		195,826
Consumer [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	334		557
Individually evaluated for impairment	877		939
Total Allowance for Credit Losses - Loans for impairment	1,211	1,266	1,496	1,259	1,220	135
Collectively evaluated for impairment	69,585		60,377
Individually evaluated for impairment	957		939
Total Loans	70,542		61,316
Other Commercial Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,915		1,713
Individually evaluated for impairment	1,341		516
Total Allowance for Credit Losses - Loans for impairment	3,256	2,680	2,229	2,477	712	1,040
Collectively evaluated for impairment	127,352		134,472
Individually evaluated for impairment	3,499		1,696
Total Loans	130,851		136,168
Other Agricultural Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	206		270
Individually evaluated for impairment	0		0
Total Allowance for Credit Losses - Loans for impairment	206	174	270	268	250	489
Collectively evaluated for impairment	25,836		30,388
Individually evaluated for impairment	411		285
Total Loans	26,247		30,673
State and Political Subdivision Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	63		45
Individually evaluated for impairment	0		0
Total Allowance for Credit Losses - Loans for impairment	63	65	45	52	42	322
Collectively evaluated for impairment	56,005		57,174
Individually evaluated for impairment	0		0
Total Loans	56,005		57,174
Unallocated [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	26		367
Individually evaluated for impairment	0		0
Total Allowance for Credit Losses - Loans for impairment	26	$ 58	367	$ 401	$ 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	6 Months Ended
	Jun. 30, 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		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans	$ 2,255,716		$ 2,255,716		$ 2,248,836
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	682	$ 4	1,356	$ 11
Commercial Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	24,386		24,386		90,740
2023/2022	86,583		86,583		342,975
2022/2021	365,614		365,614		225,106
2021/2020	213,384		213,384		124,112
2020/2019	120,541		120,541		89,157
Prior	260,116		260,116		190,402
Revolving Loans Amortized Cost Basis	37,385		37,385		28,773
Revolving Loans Converted to Term	2,260		2,260		1,622
Total loans	1,110,269		1,110,269		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	24,386		24,386		90,068
2023/2022	86,011		86,011		333,710
2022/2021	346,073		346,073		224,873
2021/2020	211,774		211,774		122,560
2020/2019	118,917		118,917		81,557
Prior	240,719		240,719		180,799
Revolving Loans Amortized Cost Basis	36,287		36,287		28,360
Revolving Loans Converted to Term	1,852		1,852		1,140
Total loans	1,066,019		1,066,019		1,063,067
Commercial Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		672
2023/2022	0		0		7,963
2022/2021	6,496		6,496		227
2021/2020	1,065		1,065		1,552
2020/2019	1,430		1,430		7,442
Prior	8,672		8,672		8,159
Revolving Loans Amortized Cost Basis	768		768		96
Revolving Loans Converted to Term	0		0		60
Total loans	18,431		18,431		26,171
Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	572		572		1,302
2022/2021	13,045		13,045		6
2021/2020	545		545		0
2020/2019	194		194		158
Prior	10,725		10,725		1,444
Revolving Loans Amortized Cost Basis	330		330		317
Revolving Loans Converted to Term	408		408		422
Total loans	25,819		25,819		3,649
Commercial Real Estate [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	0		0		0
Agricultural Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	16,523		16,523		23,206
2023/2022	27,147		27,147		56,644
2022/2021	58,779		58,779		30,489
2021/2020	29,122		29,122		32,058
2020/2019	30,726		30,726		26,470
Prior	147,013		147,013		131,132
Revolving Loans Amortized Cost Basis	16,974		16,974		14,105
Revolving Loans Converted to Term	773		773		698
Total loans	327,057		327,057		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	13,464		13,464		22,632
2023/2022	26,962		26,962		47,479
2022/2021	48,430		48,430		28,990
2021/2020	27,830		27,830		32,058
2020/2019	30,726		30,726		25,406
Prior	136,181		136,181		118,700
Revolving Loans Amortized Cost Basis	14,772		14,772		10,495
Revolving Loans Converted to Term	119		119		460
Total loans	298,484		298,484		286,220
Agricultural Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	3,059		3,059		574
2023/2022	185		185		9,165
2022/2021	10,349		10,349		1,499
2021/2020	1,292		1,292		0
2020/2019	0		0		962
Prior	7,919		7,919		7,038
Revolving Loans Amortized Cost Basis	2,202		2,202		3,535
Revolving Loans Converted to Term	562		562		0
Total loans	25,568		25,568		22,773
Agricultural Real Estate [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		102
Prior	2,913		2,913		5,394
Revolving Loans Amortized Cost Basis	0		0		75
Revolving Loans Converted to Term	92		92		238
Total loans	3,005		3,005		5,809
Agricultural Real Estate [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	0		0		0
Construction [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	19,891		19,891		56,547
2023/2022	58,035		58,035		107,994
2022/2021	85,716		85,716		29,280
2021/2020	12,640		12,640		0
2020/2019	2,890		2,890		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	864		864		839
Revolving Loans Converted to Term	121		121		1,166
Total loans	180,157		180,157		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	19,891		19,891		54,973
2023/2022	57,223		57,223		102,562
2022/2021	80,691		80,691		22,508
2021/2020	7,742		7,742		0
2020/2019	2,890		2,890		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	864		864		839
Revolving Loans Converted to Term	121		121		1,166
Total loans	169,422		169,422		182,048
Construction [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		1,574
2023/2022	812		812		5,432
2022/2021	4,613		4,613		4,415
2021/2020	2,950		2,950		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	8,375		8,375		11,421
Construction [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	412		412		2,357
2021/2020	1,948		1,948		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	2,360		2,360		2,357
Construction [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	0		0		0
Other Commercial Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	28,272		28,272		31,596
2023/2022	27,647		27,647		11,556
2022/2021	10,042		10,042		10,526
2021/2020	8,959		8,959		4,977
2020/2019	2,469		2,469		5,130
Prior	5,247		5,247		5,126
Revolving Loans Amortized Cost Basis	46,418		46,418		65,439
Revolving Loans Converted to Term	1,797		1,797		1,818
Total loans	130,851		130,851		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			6		0
Prior			0		0
Revolving Loans Amortized Cost Basis			1,313		0
Revolving Loans Converted to Term			0		0
Gross charge-offs	675	0	1,319	0	963
Other Commercial Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	27,900		27,900		31,493
2023/2022	26,364		26,364		11,407
2022/2021	7,742		7,742		9,016
2021/2020	7,540		7,540		4,793
2020/2019	2,208		2,208		4,758
Prior	4,030		4,030		3,530
Revolving Loans Amortized Cost Basis	40,759		40,759		63,285
Revolving Loans Converted to Term	83		83		93
Total loans	116,626		116,626		128,375
Other Commercial Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	330		330		51
2023/2022	0		0		52
2022/2021	1,919		1,919		1,510
2021/2020	1,419		1,419		184
2020/2019	2		2		223
Prior	81		81		629
Revolving Loans Amortized Cost Basis	5,312		5,312		1,652
Revolving Loans Converted to Term	36		36		36
Total loans	9,099		9,099		4,337
Other Commercial Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	42		42		52
2023/2022	1,283		1,283		97
2022/2021	381		381		0
2021/2020	0		0		0
2020/2019	259		259		149
Prior	1,136		1,136		967
Revolving Loans Amortized Cost Basis	347		347		502
Revolving Loans Converted to Term	1,661		1,661		1,667
Total loans	5,109		5,109		3,434
Other Commercial Loans [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	17		17		22
Total loans	17		17		22
Other Agricultural Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	3,126		3,126		3,902
2023/2022	2,630		2,630		1,993
2022/2021	1,562		1,562		6,671
2021/2020	5,504		5,504		1,088
2020/2019	518		518		536
Prior	611		611		560
Revolving Loans Amortized Cost Basis	12,274		12,274		15,863
Revolving Loans Converted to Term	22		22		60
Total loans	26,247		26,247		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	0	0
Other Agricultural Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	2,392		2,392		3,902
2023/2022	2,630		2,630		1,520
2022/2021	1,157		1,157		6,448
2021/2020	4,912		4,912		1,046
2020/2019	518		518		532
Prior	412		412		305
Revolving Loans Amortized Cost Basis	11,491		11,491		15,331
Revolving Loans Converted to Term	0		0		0
Total loans	23,512		23,512		29,084
Other Agricultural Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	734		734		0
2023/2022	0		0		473
2022/2021	405		405		16
2021/2020	401		401		42
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	739		739		488
Revolving Loans Converted to Term	0		0		29
Total loans	2,279		2,279		1,048
Other Agricultural Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		207
2021/2020	191		191		0
2020/2019	0		0		4
Prior	199		199		255
Revolving Loans Amortized Cost Basis	44		44		44
Revolving Loans Converted to Term	22		22		31
Total loans	456		456		541
Other Agricultural Loans [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	0		0		0
State and Political Subdivision Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	30		30		1,623
2023/2022	1,541		1,541		14,171
2022/2021	14,101		14,101		10,841
2021/2020	10,600		10,600		5,235
2020/2019	5,439		5,439		0
Prior	24,294		24,294		25,294
Revolving Loans Amortized Cost Basis	0		0		10
Revolving Loans Converted to Term	0		0		0
Total loans	56,005		56,005		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	$ 0	0
State and Political Subdivision Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	30		30		1,623
2023/2022	1,541		1,541		14,171
2022/2021	14,101		14,101		10,841
2021/2020	10,600		10,600		5,235
2020/2019	5,439		5,439		0
Prior	24,294		24,294		25,294
Revolving Loans Amortized Cost Basis	0		0		10
Revolving Loans Converted to Term	0		0		0
Total loans	56,005		56,005		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		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	0		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		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	0		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		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	0		0		0
Total Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	92,228		92,228		207,614
2023/2022	203,583		203,583		535,333
2022/2021	535,814		535,814		312,913
2021/2020	280,209		280,209		167,470
2020/2019	162,583		162,583		121,293
Prior	437,281		437,281		352,514
Revolving Loans Amortized Cost Basis	113,915		113,915		125,029
Revolving Loans Converted to Term	4,973		4,973		5,364
Total loans	1,830,586		1,830,586		1,827,530
Total Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	88,063		88,063		204,691
2023/2022	200,731		200,731		510,849
2022/2021	498,194		498,194		302,676
2021/2020	270,398		270,398		165,692
2020/2019	160,698		160,698		112,253
Prior	405,636		405,636		328,628
Revolving Loans Amortized Cost Basis	104,173		104,173		118,320
Revolving Loans Converted to Term	2,175		2,175		2,859
Total loans	1,730,068		1,730,068		1,745,968
Total Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	4,123		4,123		2,871
2023/2022	997		997		23,085
2022/2021	23,782		23,782		7,667
2021/2020	7,127		7,127		1,778
2020/2019	1,432		1,432		8,627
Prior	16,672		16,672		15,826
Revolving Loans Amortized Cost Basis	9,021		9,021		5,771
Revolving Loans Converted to Term	598		598		125
Total loans	63,752		63,752		65,750
Total Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	42		42		52
2023/2022	1,855		1,855		1,399
2022/2021	13,838		13,838		2,570
2021/2020	2,684		2,684		0
2020/2019	453		453		413
Prior	14,973		14,973		8,060
Revolving Loans Amortized Cost Basis	721		721		938
Revolving Loans Converted to Term	2,183		2,183		2,358
Total loans	36,749		36,749		15,790
Total Loans [Member] | Doubtful [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	17		17		22
Total loans	$ 17		$ 17		$ 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		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	$ 2,255,716		$ 2,255,716		$ 2,248,836
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	682	$ 4	1,356	$ 11
Residential Real Estate [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	5,634		5,634		19,082
2023/2022	19,686		19,686		94,105
2022/2021	91,977		91,977		48,540
2021/2020	48,278		48,278		30,336
2020/2019	29,100		29,100		18,923
Prior	111,288		111,288		99,213
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	305,963		305,963		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	5,634		5,634		19,082
2023/2022	19,686		19,686		93,706
2022/2021	91,593		91,593		47,774
2021/2020	47,532		47,532		29,940
2020/2019	28,521		28,521		18,923
Prior	110,070		110,070		97,813
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	303,036		303,036		307,238
Residential Real Estate [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		399
2022/2021	384		384		766
2021/2020	746		746		396
2020/2019	579		579		0
Prior	1,218		1,218		1,400
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	2,927		2,927		2,961
Home Equity [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	1,321		1,321		3,877
2023/2022	3,755		3,755		3,008
2022/2021	2,736		2,736		1,886
2021/2020	1,843		1,843		1,954
2020/2019	1,753		1,753		2,462
Prior	9,142		9,142		7,955
Revolving Loans Amortized Cost Basis	27,712		27,712		28,286
Revolving Loans Converted to Term	363		363		363
Total loans	48,625		48,625		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	1,321		1,321		3,877
2023/2022	3,755		3,755		3,008
2022/2021	2,736		2,736		1,886
2021/2020	1,843		1,843		1,954
2020/2019	1,753		1,753		2,462
Prior	9,089		9,089		7,883
Revolving Loans Amortized Cost Basis	27,646		27,646		28,219
Revolving Loans Converted to Term	287		287		363
Total loans	48,430		48,430		49,652
Home Equity [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	0		0		0
2022/2021	0		0		0
2021/2020	0		0		0
2020/2019	0		0		0
Prior	53		53		72
Revolving Loans Amortized Cost Basis	66		66		67
Revolving Loans Converted to Term	76		76		0
Total loans	195		195		139
Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	1,304		1,304		1,803
2023/2022	1,369		1,369		1,000
2022/2021	750		750		539
2021/2020	461		461		477
2020/2019	389		389		557
Prior	3,688		3,688		3,681
Revolving Loans Amortized Cost Basis	62,579		62,579		53,254
Revolving Loans Converted to Term	2		2		5
Total loans	70,542		70,542		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			21		0
2021/2020			0		0
2020/2019			0		1
Prior			0		341
Revolving Loans Amortized Cost Basis			16		23
Revolving Loans Converted to Term			0		0
Gross charge-offs			37		365
Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	1,304		1,304		1,803
2023/2022	1,363		1,363		979
2022/2021	746		746		539
2021/2020	461		461		477
2020/2019	377		377		557
Prior	2,823		2,823		2,988
Revolving Loans Amortized Cost Basis	62,579		62,579		53,254
Revolving Loans Converted to Term	2		2		5
Total loans	69,655		69,655		60,602
Consumer [Member] | Nonperforming [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	0		0		0
2023/2022	6		6		21
2022/2021	4		4		0
2021/2020	0		0		0
2020/2019	12		12		0
Prior	865		865		693
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	887		887		714
Mortgage, Home Equity, and Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	8,259		8,259		24,762
2023/2022	24,810		24,810		98,113
2022/2021	95,463		95,463		50,965
2021/2020	50,582		50,582		32,767
2020/2019	31,242		31,242		21,942
Prior	124,118		124,118		110,849
Revolving Loans Amortized Cost Basis	90,291		90,291		81,540
Revolving Loans Converted to Term	365		365		368
Total loans	425,130		425,130		421,306
Mortgage, Home Equity, and Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	8,259		8,259		24,762
2023/2022	24,804		24,804		97,693
2022/2021	95,075		95,075		50,199
2021/2020	49,836		49,836		32,371
2020/2019	30,651		30,651		21,942
Prior	121,982		121,982		108,684
Revolving Loans Amortized Cost Basis	90,225		90,225		81,473
Revolving Loans Converted to Term	289		289		368
Total loans	421,121		421,121		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		0
2023/2022	6		6		420
2022/2021	388		388		766
2021/2020	746		746		396
2020/2019	591		591		0
Prior	2,136		2,136		2,165
Revolving Loans Amortized Cost Basis	66		66		67
Revolving Loans Converted to Term	76		76		0
Total loans	4,009		4,009		3,814
Real Estate Loans [Member] | Residential Real Estate [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	354,588		354,588		359,990
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	0	$ 1	0	$ 1
Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	$ 48,625		$ 48,625		$ 49,791

Loans, Past Due (Details)

Loans, Past Due (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Recorded investment of past due [Abstract]
Total past due	$ 2,255,716	$ 2,248,836
90 days or greater past due and accruing	285	516
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	14,949	12,187
Nonaccrual With a related allowance	3,928	4,398
Nonaccrual Without a related allowance	11,021	7,789
90 days or greater past due and accruing	285	516
Total non-performing loans	15,234	12,703
Financing receivables on accrual status [Abstract]
Total financing receivables and still accruing	$ 2,240,767	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	$ 2,223,525	2,229,685
Financing receivables on nonaccrual status [Abstract]
Current and non-accrual	3,702	4,008
Financing receivable nonaccrual status	2,223,525	2,229,685
Financing receivables on accrual status [Abstract]
Current and still accruing	2,219,823	2,225,677
Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	32,191	19,151
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	11,247	8,179
Financing receivables on accrual status [Abstract]
Total past due and still accruing	20,944	10,972
30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	11,262	9,251
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	67	199
Financing receivables on accrual status [Abstract]
Total past due and still accruing	11,195	9,052
60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	11,384	2,070
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	1,920	666
Financing receivables on accrual status [Abstract]
Total past due and still accruing	9,464	1,404
90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	9,545	7,830
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	9,260	7,314
Financing receivables on accrual status [Abstract]
Total past due and still accruing	285	516
Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	48,625	49,791
Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	1,110,269	1,092,887
Construction [Member]
Recorded investment of past due [Abstract]
Total past due	180,157	195,826
Real Estate Loans [Member] | Mortgages [Member]
Recorded investment of past due [Abstract]
Total past due	305,963	310,199
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,927	2,961
Nonaccrual With a related allowance	0	315
Nonaccrual Without a related allowance	2,927	2,646
90 days or greater past due and accruing	0	0
Total non-performing loans	2,927	2,961
Real Estate Loans [Member] | Mortgages [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	302,113	304,917
Real Estate Loans [Member] | Mortgages [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	3,850	5,282
Real Estate Loans [Member] | Mortgages [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,823	2,682
Real Estate Loans [Member] | Mortgages [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	298	360
Real Estate Loans [Member] | Mortgages [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,729	2,240
Real Estate Loans [Member] | Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	48,625	49,791
90 days or greater past due and accruing	76	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	76	18
Total non-performing loans	195	139
Real Estate Loans [Member] | Home Equity [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	48,283	49,508
Real Estate Loans [Member] | Home Equity [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	342	283
Real Estate Loans [Member] | Home Equity [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	106	145
Real Estate Loans [Member] | Home Equity [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	41	67
Real Estate Loans [Member] | Home Equity [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	195	71
Real Estate Loans [Member] | Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	1,110,269	1,092,887
90 days or greater past due and accruing	168	404
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,524	1,135
Nonaccrual With a related allowance	1,248	256
Nonaccrual Without a related allowance	1,276	879
90 days or greater past due and accruing	168	404
Total non-performing loans	2,692	1,539
Real Estate Loans [Member] | Commercial [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	1,093,652	1,090,111
Real Estate Loans [Member] | Commercial [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	16,617	2,776
Real Estate Loans [Member] | Commercial [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	5,280	1,151
Real Estate Loans [Member] | Commercial [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	8,794	245
Real Estate Loans [Member] | Commercial [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	2,543	1,380
Real Estate Loans [Member] | Agricultural [Member]
Recorded investment of past due [Abstract]
Total past due	327,057	314,802
90 days or greater past due and accruing	0	75
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,519	2,670
Nonaccrual With a related allowance	181	181
Nonaccrual Without a related allowance	2,338	2,489
90 days or greater past due and accruing	0	75
Total non-performing loans	2,519	2,745
Real Estate Loans [Member] | Agricultural [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	324,356	313,290
Real Estate Loans [Member] | Agricultural [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,701	1,512
Real Estate Loans [Member] | Agricultural [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,151	72
Real Estate Loans [Member] | Agricultural [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	369	0
Real Estate Loans [Member] | Agricultural [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	181	1,440
Real Estate Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	180,157	195,826
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	1,948	2,357
Nonaccrual With a related allowance	0	2,357
Nonaccrual Without a related allowance	1,948	0
90 days or greater past due and accruing	0	0
Total non-performing loans	1,948	2,357
Real Estate Loans [Member] | Construction [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	177,231	188,674
Real Estate Loans [Member] | Construction [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,926	7,152
Real Estate Loans [Member] | Construction [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	978	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	1,948	2,357
Consumer [Member]
Recorded investment of past due [Abstract]
Total past due	70,542	61,316
90 days or greater past due and accruing	16	13
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	871	701
Nonaccrual With a related allowance	871	701
Nonaccrual Without a related allowance	0	0
90 days or greater past due and accruing	16	13
Total non-performing loans	887	714
Consumer [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	69,487	60,995
Consumer [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,055	321
Consumer [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	147	16
Consumer [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	21	282
Consumer [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	887	23
Other Commercial Loans [Member]
Recorded investment of past due [Abstract]
Total past due	130,851	136,168
90 days or greater past due and accruing	25	6
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	3,630	1,750
Nonaccrual With a related allowance	1,628	588
Nonaccrual Without a related allowance	2,002	1,162
90 days or greater past due and accruing	25	6
Total non-performing loans	3,655	1,756
Other Commercial Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	126,920	134,813
Other Commercial Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	3,931	1,355
Other Commercial Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	345	670
Other Commercial Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,715	366
Other Commercial Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,871	319
Other Agricultural Loans [Member]
Recorded investment of past due [Abstract]
Total past due	26,247	30,673
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	411	492
Nonaccrual With a related allowance	0	0
Nonaccrual Without a related allowance	411	492
90 days or greater past due and accruing	0	0
Total non-performing loans	411	492
Other Agricultural Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	25,478	30,203
Other Agricultural Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	769	470
Other Agricultural Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	432	108
Other Agricultural Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	146	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	56,005	57,174
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
90 days or greater past due and accruing	0	0
State and Political Subdivision Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	56,005	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	Jun. 30, 2024	Dec. 31, 2023
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	$ 14,949	$ 12,187
Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	10,037	9,244
Business Assets [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	4,041	2,242
None [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	871	701
Real Estate Loans [Member] | Mortgages [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,927	2,961
Real Estate Loans [Member] | Mortgages [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,927	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	2,524	1,135
Real Estate Loans [Member] | Commercial [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,524	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	2,519	2,670
Real Estate Loans [Member] | Agricultural [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,519	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	1,948	2,357
Real Estate Loans [Member] | Construction [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,948	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	871	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	871	701
Other Commercial Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	3,630	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	3,630	1,750
Other Agricultural Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	411	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	$ 411	$ 492

Loans, Modifications to Borrowe

Loans, Modifications to Borrowers Experiencing Financial Difficulty (Details)	6 Months Ended
	Jun. 30, 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	Jun. 30, 2024	Dec. 31, 2023
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	$ 2,690	$ 474
Consumer Residential Mortgages [Member]
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	131
Formal foreclosure proceedings on potential foreclosure assets	$ 521

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Amortized intangible assets [Abstract]
Gross carrying value	[1]	$ 7,214		$ 7,214		$ 7,170
Accumulated amortization	[1]	(3,970)		(3,970)		(3,520)
Net carrying value	[1]	3,244		3,244		3,650
Unamortized intangible assets [Abstract]
Goodwill	[1]	85,758		85,758		85,758
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		221	$ 106	450	$ 210
Estimated Amortization Expense [Abstract]
Remaining 2024		405		405
2025		713		713
2026		579		579
2027		466		466
2028		364		364
Thereafter		717		717
Net carrying value	[1]	3,244		3,244		3,650
Mortgage Servicing Rights (MSRs) [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	2,501		2,501		2,457
Accumulated amortization	[1]	(1,656)		(1,656)		(1,502)
Net carrying value	[1]	845		845		955
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		74	75	154	148
Estimated Amortization Expense [Abstract]
Remaining 2024		137		137
2025		235		235
2026		184		184
2027		127		127
2028		80		80
Thereafter		82		82
Net carrying value	[1]	845		845		955
Core Deposit Intangibles [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	4,713		4,713		4,713
Accumulated amortization	[1]	(2,314)		(2,314)		(2,018)
Net carrying value	[1]	2,399		2,399		2,695
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		147	$ 31	296	$ 62
Estimated Amortization Expense [Abstract]
Remaining 2024		268		268
2025		478		478
2026		395		395
2027		339		339
2028		284		284
Thereafter		635		635
Net carrying value	[1]	$ 2,399		$ 2,399		$ 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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Components of net periodic benefit cost [Abstract]
Service cost	$ 84	$ 77	$ 165	$ 155
Interest cost	106	110	211	220
Expected return on plan assets	(195)	(197)	(395)	(394)
Net amortization and deferral	14	7	16	14
Net periodic benefit cost	9	$ (3)	(3)	$ (5)
Expected employer contribution to pension plan	$ 0		$ 0

Employee Benefit Plans, Restric

Employee Benefit Plans, Restricted Stock Plan (Details) - Restricted Stock [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Deferred Compensation Arrangements [Abstract]
Number of shares authorized (in shares)	150,000		150,000
Number of shares available for grant (in shares)	106,633		106,633
Unvested Shares [Roll Forward]
Outstanding, beginning of period (in shares)	6,651		6,707
Granted (in shares)	5,930		5,930
Vested (in shares)	(2,361)		(2,417)
Outstanding, end of period (in shares)	10,220		10,220
Weighted Average Market Price [Roll Forward]
Outstanding, beginning of period (in dollars per share)	$ 72.04		$ 71.94
Granted (in dollars per share)	43.15		43.15
Vested (in dollars per share)	(69.75)		(69.52)
Outstanding, end of period (in dollars per share)	$ 55.81		$ 55.81
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 57	$ 51	$ 122	$ 116
Compensation cost related to nonvested awards that has not yet been recognized	$ 571		$ 571
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		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		$ 282,674	$ 213,238	$ 279,666	$ 200,147
Other comprehensive income (loss) before reclassifications (net of tax)		1,174	(3,848)	(33)	2,885
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)		(486)	(370)	(988)	(724)
Other comprehensive income (loss), net of tax		688	(4,218)	(1,021)	2,161
Balance		286,470	263,228	286,470	263,228
Accumulated Other Comprehensive (Loss) Income [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		(26,620)	(26,762)	(24,911)	(33,141)
Other comprehensive income (loss), net of tax		688	(4,218)	(1,021)	2,161
Balance		(25,932)	(30,980)	(25,932)	(30,980)
Unrealized Gain (Loss) on Available for Sale Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(30,069)	(30,422)	(28,238)	(37,514)
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	911	(4,736)	(920)	2,356
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	0	39	0	39
Other comprehensive income (loss), net of tax	[1]	911	(4,697)	(920)	2,395
Balance	[1]	(29,158)	(35,119)	(29,158)	(35,119)
Defined Benefit Pension Items [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(970)	(1,050)	(972)	(1,056)
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	0	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	11	5	13	11
Other comprehensive income (loss), net of tax	[1]	11	5	13	11
Balance	[1]	(959)	(1,045)	(959)	(1,045)
Unrealized Loss on Interest Rate Swap [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	4,419	4,710	4,299	5,429
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	263	888	887	529
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	(497)	(414)	(1,001)	(774)
Other comprehensive income (loss), net of tax	[1]	(234)	474	(114)	(245)
Balance	[1]	$ 4,185	$ 5,184	$ 4,185	$ 5,184
[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		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
AOCI Attributable to Parent [Abstract]
Available for sale securities losses, net				$ (33)	$ (343)
Interest expense		$ (16,602)	$ (8,889)	(33,577)	(15,916)
Provision for income taxes		(1,113)	1,188	(2,590)	(421)
NET INCOME (LOSS)		5,275	(4,144)	12,299	2,723
Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
NET INCOME (LOSS)	[1]	486	370	988	724
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 losses, net	[1]	0	(51)	0	(51)
Provision for income taxes	[1]	0	12	0	12
NET INCOME (LOSS)	[1]	0	(39)	0	(39)
Defined Benefit Pension Items [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Other expenses	[1]	(14)	(7)	(16)	(14)
Provision for income taxes	[1]	3	2	3	3
NET INCOME (LOSS)	[1]	(11)	(5)	(13)	(11)
Unrealized Gain (Loss) on Interest Rate Swap [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Interest expense	[1]	630	524	1,268	980
Provision for income taxes	[1]	(133)	(110)	(267)	(206)
NET INCOME (LOSS)	[1]	$ 497	$ 414	$ 1,001	$ 774
[1]Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements, Measur

Fair Value Measurements, Measured on a Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Other Assets [Abstract]
Derivative instruments	$ 13,111	$ 13,687
Liabilities [Abstract]
Derivative instruments	(7,319)	(7,922)
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Collateral-Dependent Loans, estimated selling cost	148	396
Recurring [Member]
Assets [Abstract]
Equity securities	1,570	1,938
Available for sale securities [Abstract]
U.S. Agency securities	55,833	60,771
U.S. Treasury securities	130,073	143,288
Obligations of state and political subdivisions	96,707	101,787
Corporate obligations	12,450	12,403
Mortgage-backed securities in government sponsored entities	107,598	99,352
Loans held for sale	14,227	9,379
Other Assets [Abstract]
Derivative instruments	13,111	13,687
Liabilities [Abstract]
Derivative instruments	(7,319)	(7,922)
Recurring [Member] | Level I [Member]
Assets [Abstract]
Equity securities	1,570	1,938
Available for sale securities [Abstract]
U.S. Agency securities	0	0
U.S. Treasury securities	130,073	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	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	55,833	60,771
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	96,707	101,787
Corporate obligations	12,450	12,403
Mortgage-backed securities in government sponsored entities	107,598	99,352
Loans held for sale	14,227	9,379
Other Assets [Abstract]
Derivative instruments	12,617	13,363
Liabilities [Abstract]
Derivative instruments	(7,319)	(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	0
Other Assets [Abstract]
Derivative instruments	494	324
Liabilities [Abstract]
Derivative instruments	0	0
Nonrecurring [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Collateral-dependent loans	1,742	3,885
Other real estate owned	2,690	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	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	0
Nonrecurring [Member] | Level III [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Collateral-dependent loans	1,742	3,885
Other real estate owned	$ 2,690	$ 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] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance	$ 566	$ 657	$ 324
Total unrealized losses: Included in other comprehensive loss	0	0	0
Total losses included in earnings and held at reporting date	(72)	(128)	170
Purchases, sales and settlements	0	0	0
Transfers in and/or out of Level 3	0	0	0
Ending Balance	494	529	494
Change in unrealized (losses) for the period included in earnings for assets held	$ (72)	$ (128)	$ 170

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information about Level 3 Fair Value Measurements (Details) $ in Thousands	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	$ 13,111	$ 13,687
Net derivative liability	7,319	7,922
IRLC Assets [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	494	324
Fair Value, Inputs, Level 3 [Member] | IRLC Assets [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	494	324
Net derivative liability	$ 494	$ 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	0.77	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	0.9966	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	0.8906	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
	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Collateral-Dependent Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans	$ 1,742	$ 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	7 months 12 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	0.526	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	0.0849	0.102
Other Real Estate Owned [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans	$ 2,690	$ 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] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.048
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.318
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	0.2993	0.32

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Jun. 30, 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	1,788,429	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	2,146,574	2,126,237
Financial liabilities [Abstract]
Deposits	478,185	413,367
Borrowed funds	318,729	313,217
Carrying Amount [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	3,820	4,070
Net loans	2,232,919	2,227,683
Financial liabilities [Abstract]
Deposits	2,273,095	2,321,481
Borrowed funds	334,829	322,036
Fair Value [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	3,820	4,070
Net loans	2,146,574	2,126,237
Financial liabilities [Abstract]
Deposits	2,266,614	2,315,374
Borrowed funds	$ 318,729	$ 313,217