Citizens Financial Services (CZFS) 10-Q 7 Nov 24 2024 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 01, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Document Transition Report	false
Entity File Number	0-13222
Entity Registrant Name	CITIZENS FINANCIAL SERVICES, INC.
Entity Central Index Key	0000739421
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2265045
Entity Address, Address Line One	15 South Main Street
Entity Address, City or Town	Mansfield
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	16933
City Area Code	570
Local Phone Number	662‑2121
Title of 12(b) Security	Common Stock, Par value $1.00 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		4,759,730

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands		Sep. 30, 2024	Dec. 31, 2023
Cash and due from banks:
Noninterest-bearing		$ 26,780	$ 37,733
Interest-bearing		9,983	15,085
Total cash and cash equivalents		36,763	52,818
Interest bearing time deposits with other banks		3,820	4,070
Equity securities		1,730	1,938
Available-for-sale securities		419,190	417,601
Loans held for sale		13,520	9,379
Loans (net of allowance for credit losses: 2024 - $21,695 and 2023 - $21,153)		2,309,307	2,227,683
Premises and equipment		21,237	21,384
Accrued interest receivable		10,803	11,043
Goodwill	[1]	85,758	85,758
Bank owned life insurance		50,084	49,897
Other intangibles		3,083	3,650
Fair value of derivative instruments		8,993	13,687
Deferred tax asset		14,449	17,339
Other assets		47,731	59,074
TOTAL ASSETS		3,026,468	2,975,321
Deposits:
Noninterest-bearing		548,218	523,784
Interest-bearing		1,901,931	1,797,697
Total deposits		2,450,149	2,321,481
Borrowed funds		231,732	322,036
Accrued interest payable		5,549	4,298
Fair value of derivative instruments - liability		4,763	7,922
Other liabilities		35,621	39,918
TOTAL LIABILITIES		2,727,814	2,695,655
STOCKHOLDERS' EQUITY:
Preferred Stock $1.00 par value; authorized 3,000,000 shares at September 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 September 30, 2024 and December 31, 2023; issued 5,207,343 at September 30, 2024 and 5,160,754 at December 31, 2023		5,207	5,161
Additional paid-in capital		144,927	143,233
Retained earnings		183,792	172,975
Accumulated other comprehensive loss		(18,916)	(24,911)
Treasury stock, at cost: 447,613 shares at September 30, 2024 and 453,760 shares at December 31, 2023		(16,356)	(16,792)
TOTAL STOCKHOLDERS' EQUITY		298,654	279,666
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 3,026,468	$ 2,975,321
[1]Excludes fully amortized intangible assets

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS:
Loans, allowance for credit losses - loans	$ 21,695	$ 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)	447,613	453,760

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
INTEREST INCOME:
Interest and fees on loans	$ 35,858	$ 33,772	$ 106,058	$ 80,438
Interest-bearing deposits with banks	190	264	695	462
Investment securities:
Taxable	1,736	1,734	5,023	4,973
Nontaxable	517	540	1,569	1,729
Dividends	388	379	1,179	1,004
TOTAL INTEREST INCOME	38,689	36,689	114,524	88,606
INTEREST EXPENSE:
Deposits	13,475	10,100	38,451	19,519
Borrowed funds	3,890	4,185	12,491	10,682
TOTAL INTEREST EXPENSE	17,365	14,285	50,942	30,201
NET INTEREST INCOME	21,324	22,404	63,582	58,405
(Negative) provision for credit losses	(200)	475	2,587	737
Provision for credit losses - acquisition day 1 non-PCD	0	0	0	4,591
NET INTEREST INCOME AFTER (NEGATIVE) PROVISION FOR CREDIT LOSSES	21,524	21,929	60,995	53,077
NON-INTEREST INCOME:
Service charges	1,636	1,692	4,393	4,196
Trust	184	172	629	583
Brokerage and insurance	545	473	1,773	1,429
Gains on loans sold	752	460	1,648	674
Equity security gains (losses), net	159	69	127	(223)
Available for sale security losses, net	0	0	0	(51)
Gain on sale of Braavo division	0	0	1,102	0
Earnings on bank owned life insurance	338	489	1,334	941
Other	141	307	1,056	567
TOTAL NON-INTEREST INCOME	3,755	3,662	12,062	8,116
NON-INTEREST EXPENSES:
Salaries and employee benefits	9,715	10,005	29,622	25,598
Occupancy	1,215	1,221	3,805	2,870
Furniture and equipment	260	255	791	568
Professional fees	620	506	2,021	1,274
FDIC insurance	555	375	1,589	1,000
Pennsylvania shares tax	226	297	866	893
Amortization of intangibles	136	157	432	219
Merger and acquisition	0	623	0	9,269
Software expenses	500	551	1,508	1,274
OREO expenses	84	111	246	126
Other	2,718	2,343	8,038	5,811
TOTAL NON-INTEREST EXPENSES	16,029	16,444	48,918	48,902
Income before provision for income taxes	9,250	9,147	24,139	12,291
Provision for income taxes	1,714	1,599	4,304	2,020
NET INCOME	$ 7,536	$ 7,548	$ 19,835	$ 10,271
PER COMMON SHARE DATA:
Net Income - Basic (in dollars per share)	$ 1.59	$ 1.59	$ 4.18	$ 2.38
Net Income - Diluted (in dollars per share)	1.59	1.59	4.17	2.38
Cash Dividends Paid (in dollars per share)	$ 0.49	$ 0.485	$ 1.46	$ 1.435
Number of shares used in computation - basic (in shares)	4,749,679	4,746,541	4,748,988	4,321,848
Number of shares used in computation - diluted (in shares)	4,751,224	4,746,541	4,753,927	4,321,848

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME [Abstract]
Net income	$ 7,536	$ 7,548	$ 19,835	$ 10,271
Other comprehensive income (loss):
Change in unrealized gains (losses) on available for sale securities	10,342	(7,627)	9,177	(4,645)
Income tax effect	(2,172)	1,602	(1,927)	976
Change in unrecognized pension cost	8	7	24	21
Income tax effect	(2)	(1)	(5)	(4)
Change in unrealized (loss) gain on interest rate swaps	(1,469)	450	(1,613)	140
Income tax effect	309	(94)	339	(29)
Less: Reclassification adjustment for investment security gains included in net income	0	0	0	51
Income tax effect	0	0	0	(12)
Other comprehensive income (loss), net of tax	7,016	(5,663)	5,995	(3,502)
Comprehensive income	$ 14,552	$ 1,885	$ 25,830	$ 6,769

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) [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			10,271			10,271
Net other comprehensive income (loss)				(3,502)		(3,502)
Stock dividend	$ 39	2,982
Stock dividend			(3,021)
Stock dividend (in shares)	39,209
Issuance of Common stock	$ 694	59,443				60,137
Issuance of Common stock (in shares)	693,858
Purchase of treasury stock					(264)	(264)
Restricted stock, executive and Board of Director awards		(231)			348	117
Restricted stock vesting		184				184
Sale of treasury stock to employees					28	28
Forfeited restricted stock		13			(13)
Change in Accounting policy for allowance for credit losses			1,766			1,766
Cash dividends			(6,198)			(6,198)
Balance at Sep. 30, 2023	$ 5,161	143,302	167,740	(36,643)	(16,874)	262,686
Balance (in shares) at Sep. 30, 2023	5,160,754
Balance at Jun. 30, 2023	$ 5,161	143,351	162,499	(30,980)	(16,803)	263,228
Balance (in shares) at Jun. 30, 2023	5,160,754
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			7,548			7,548
Net other comprehensive income (loss)				(5,663)		(5,663)
Purchase of treasury stock					(264)	(264)
Restricted stock, executive and Board of Director awards		(86)			168	82
Restricted stock vesting		34				34
Sale of treasury stock to employees					28	28
Forfeited restricted stock		3			(3)
Cash dividends			(2,307)			(2,307)
Balance at Sep. 30, 2023	$ 5,161	143,302	167,740	(36,643)	(16,874)	262,686
Balance (in shares) at Sep. 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			19,835			19,835
Net other comprehensive income (loss)				5,995		5,995
Stock dividend	$ 46	2,001
Stock dividend			(2,047)
Stock dividend (in shares)	46,589
Purchase of treasury stock					(140)	(140)
Restricted stock, executive and Board of Director awards		(515)			576	61
Restricted stock vesting		208				208
Cash dividends			(6,971)			(6,971)
Balance at Sep. 30, 2024	$ 5,207	144,927	183,792	(18,916)	(16,356)	298,654
Balance (in shares) at Sep. 30, 2024	5,207,343
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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income			7,536			7,536
Net other comprehensive income (loss)				7,016		7,016
Purchase of treasury stock					(59)	(59)
Restricted stock, executive and Board of Director awards		(98)			81	(17)
Restricted stock vesting		40				40
Cash dividends			(2,332)			(2,332)
Balance at Sep. 30, 2024	$ 5,207	$ 144,927	$ 183,792	$ (18,916)	$ (16,356)	$ 298,654
Balance (in shares) at Sep. 30, 2024	5,207,343

CONSOLIDATED STATEMENT OF CHA_2

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY [Abstract]
Purchase of treasury stock (in shares)	1,131	2,772	2,907	2,772
Restricted stock (in shares)	1,384	2,167	9,052	2,242
Sale of treasury stock to employees (in shares)		410		410
Forfeited restricted stock (in shares)		120
Cash dividends (in dollars per share)	$ 0.49	$ 0.485	$ 1.46	$ 1.435

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)		Sep. 30, 2023 USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 7,548	$ 19,835		$ 10,271
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses		2,587		5,328
Depreciation and amortization		1,381		1,022
Amortization and accretion of loans and other assets		(3,157)		(2,392)
Amortization and accretion of investment securities		1,111		1,197
Deferred income taxes		1,296		355
Investment securities (gains) losses, net		(127)		274
Earnings on bank owned life insurance	(489)	(1,334)		(941)
Vesting of restricted stock		208		184
Originations of loans held for sale		(120,486)		(53,510)
Proceeds from sales of loans held for sale		117,904		51,428
Realized gains on loans sold	(460)	(1,648)		(674)
Realized gains on sale of Braavo	0	(1,102)		0
Decrease (increase) in accrued interest receivable		240		(769)
Gain on sale of foreclosed assets held for sale		(93)		(98)
Increase in accrued interest payable		1,251		609
Other, net		4,833		(1,955)
Net cash provided by operating activities		22,699		10,329
Available-for-sale securities:
Proceeds from sales	0	0		86,504
Proceeds from maturity and principal repayments		42,699		18,847
Purchase of securities		(36,222)		(10,246)
Proceeds from sale of equity securities		335		127
Purchase of interest bearing time deposits with other banks		(100)		0
Proceeds from matured interest bearing time deposits with other banks		350		1,489
Proceeds from life insurance		1,147		1,097
Proceeds from redemption of regulatory stock		23,870		19,936
Purchase of regulatory stock		(19,552)		(22,105)
Net increase in loans		(88,325)		(42,162)
Purchase of premises and equipment		(852)		(2,308)
Investments in low income housing partnerships		0		(616)
Proceeds from sale of foreclosed assets held for sale		567		314
Proceeds from sale of Braavo assets		7,185		0
Acquisition, net of cash paid		0		4,905
Net cash (used in) provided by investing activities		(68,898)		55,782
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in deposits		128,669		(42,438)
Proceeds from long-term borrowings		0		20,000
Repayments of long-term borrowings		(10,000)		0
Net decrease in short-term borrowed funds		(81,351)		(20,115)
Purchase of treasury and restricted stock		(204)		(264)
Sale of treasury stock to employees		0		28
Dividends paid		(6,970)		(6,197)
Net cash provided by (used in) financing activities		30,144		(48,986)
Net (decrease) increase in cash and cash equivalents		(16,055)		17,125
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		52,818		26,211
CASH AND CASH EQUIVALENTS AT END OF PERIOD	43,336	36,763		43,336
Supplemental Disclosures of Cash Flow Information:
Interest paid		49,690		28,707
Income taxes paid		1,500		4,600
Loans transferred to foreclosed property		2,486		147
Right of use asset and liability		306		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	9 Months Ended
	Sep. 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 September 30, 2024 and for the periods ended September 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 nine month period ended September 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 audited consolidated financial statements included in its 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 Company 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 consolidated financial statements but otherwise did not have a material impact on the Company’s consolidated financial statements. Modified 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 $8.5 million at September 30, 2024 and December 31, 2023, and is included within Accrued interest receivable. This amount is excluded from the estimate of expected credit losses. Reserve for Unfunded Commitments The 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 are then applied to calculate the reserve for unfunded commitments liability each period.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 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 include commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price. The following table depicts the disaggregation of revenue derived from contracts with customers to depict the nature, amount, timing, and uncertainty of revenue and cash flows for the three and nine months ended September 30, 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 Nine September 30, September 30 Revenue stream 2024 2023 2024 2023 Service charges on deposit accounts Overdraft fees $ 404 408 $ 1,202 $ 1,138 Statement fees 46 47 132 153 Interchange revenue 1,051 1,008 2,606 2,469 ATM income 37 35 103 107 Other service charges 98 194 350 329 Total Service Charges 1,636 1,692 4,393 4,196 Trust 184 172 629 583 Brokerage and insurance 545 473 1,773 1,429 Other 145 260 517 494 Total $ 2,510 $ 2,597 $ 7,312 $ 6,702

Earnings per Share

Earnings per Share	9 Months Ended
	Sep. 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 September 30, Nine September 30 2024 2023 2024 2023 Net income applicable to common stock $ 7,536,000 $ 7,548,000 $ 19,835,000 $ 10,271,000 Basic earnings per share computation Weighted average common shares outstanding 4,749,679 4,746,541 4,748,988 4,321,848 Earnings per share - basic $ 1.59 $ 1.59 $ 4.18 $ 2.38 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 4,749,679 4,746,541 4,748,988 4,321,848 Add: Dilutive effects of restricted stock 1,545 - 4,939 - Weighted average common shares outstanding for dilutive earnings per share 4,751,224 4,746,541 4,753,927 4,321,848 Earnings per share - diluted $ 1.59 $ 1.59 $ 4.17 $ 2.38 For the three months ended September 30, 2024 and 2023, there were 3,025 and 5,535 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 September 30, 2024 and per share prices ranging from for the three month period ended September 30, 2023. For the nine and shares, respectively, related to the restricted stock plan were excluded from the diluted earnings per share calculations since they were anti-dilutive. These anti-dilutive shares had prices ranging from $ -$ for the nine month period ended September 30, 2024 and prices ranging from $ -$ for the nine

Investments

Investments	9 Months Ended
	Sep. 30, 2024
Investments [Abstract]
Investments	Note 4 – Investments The amortized cost, gross unrealized gains and losses, and fair value of investment securities at September 30, 2024 and December 31, 2023 were as follows (in thousands): September 30, 2024 Amortized Cost Gross Unrealized Gains Gross Unrealized Allowance Fair Value Available-for-sale securities: U.S. agency securities $ 59,579 $ 5 $ (3,970 ) $ - $ 55,614 U.S. treasury securities 128,637 - (5,333 ) - 123,304 Obligations of state and political subdivisions 104,005 25 (6,588 ) - 97,442 Corporate obligations 13,436 290 (1,085 ) - 12,641 Mortgage-backed securities in government sponsored entities 140,099 390 (10,300 ) - 130,189 Total available-for-sale securities $ 445,756 $ 710 $ (27,276 ) $ - $ 419,190 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 gross unrealized losses and fair value of the Company’s investments with unrealized losses for which an allowance for credit losses has not been recorded, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at September 30, 2024 and December 31, 2023 (in thousands). As of September 30, 2024, the Company owned 301 securities whose fair value was less than their cost basis. September 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 $ - $ - $ 53,597 $ (3,970 ) $ 53,597 $ (3,970 ) U.S. treasury securities - - 123,304 (5,333 ) 123,304 (5,333 ) Obligations of state and political subdivisions 877 (1 ) 87,875 (6,587 ) 88,752 (6,588 ) Corporate obligations 345 (28 ) 9,200 (1,057 ) 9,545 (1,085 ) Mortgage-backed securities in government sponsored entities 345 (1 ) 88,359 (10,299 ) 88,704 (10,300 ) Total securities $ 1,567 $ (30 ) $ 362,335 $ (27,246 ) $ 363,902 $ (27,276 ) December 31 2023 U.S. agency securities $ - $ - $ 58,753 $ (5,799 ) $ 58,753 $ (5,799 ) U.S. treasury securities - - 143,288 (9,197 ) 143,288 (9,197 ) Obligations of states and political subdivisions - - 93,535 (6,190 ) 93,535 (6,190 ) Corporate obligations 1,487 (265 ) 8,320 (971 ) 9,807 (1,236 ) Mortgage-backed securities in government sponsored entities 9,203 (31 ) 88,553 (13,574 ) 97,756 (13,605 ) Total securities $ 10,690 $ (296 ) $ 392,449 $ (35,731 ) $ 403,139 $ (36,027 ) Allowance for Credit Losses – Available for Sale Securities The Company measures expected credit losses on available-for-sale debt securities when the Company does not intend to sell, or when it is not more likely than not that it will be required to sell, the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income. For available-for-sale debt securities that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Company considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this evaluation indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, equal to the amount that the fair value is less than the amortized cost basis. Economic forecast data is utilized to calculate the present value of expected cash flows. The Company obtains its forecast data through a subscription to a widely recognized and relied upon company who publishes various forecast scenarios. Management evaluates the various scenarios to determine a reasonable and supportable scenario, and utilizes a single scenario in the model. Any impairment that has not been recorded through an allowance for credit losses is recognized in other comprehensive income. The allowance for credit losses on available-for-sale debt securities is included within Investment securities available-for-sale on the consolidated balance sheet. Changes in the allowance for credit losses are recorded within Provision for credit losses on the consolidated statement of income. Losses are charged against the allowance when the Company believes the collectability of an available-for-sale security is in jeopardy or when either of the criteria regarding intent or requirement to sell is met. Accrued interest receivable on available-for-sale debt securities totaled $1,947,000 and $2,202,000 at September 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 nine months ended September 30, 2024. There were no sales of available for sale securities during the three months ended September 30, 2023. Proceeds from sales of securities available-for-sale for the nine months ended September 30, 2023 were $86,504,000. The gross gains and losses were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Gross gains on available for sale securities $ - $ - $ - $ 38 Gross losses on available for sale securities - - - (89 ) Net losses $ - $ - $ - $ (51 ) The following table presents the net gains (losses) on the Company’s equity investments recognized in earnings during the three and nine month periods ended September September Three Months Ended September 30, Nine September 30 Equity securities 2024 2023 2024 2023 Net gains (losses) recognized in equity securities during the period $ 159 $ 69 $ 127 $ (223 ) Less: Net gains (losses) realized on the sale of equity securities during the period - 9 (4 ) 14 Net unrealized gains (losses) $ 159 $ 60 $ 131 $ (237 ) Investment securities with an approximate carrying value of $367.0 million and $353.3 million at September 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 September Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 49,528 $ 48,725 Due after one year through five years 139,662 132,784 Due after five years through ten years 79,848 73,511 Due after ten years 176,718 164,170 Total $ 445,756 $ 419,190

Loans

Loans	9 Months Ended
	Sep. 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 September 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 September 30, 2024 and December 31, 2023 (in thousands): September 30 2024 December 31, 2023 Real estate loans: Residential $ 353,254 $ 359,990 Commercial 1,110,548 1,092,887 Agricultural 331,734 314,802 Construction 178,706 195,826 Consumer 143,064 61,316 Other commercial loans 134,285 136,168 Other agricultural loans 24,537 30,673 State and political subdivision loans 54,874 57,174 Total 2,331,002 2,248,836 Allowance for credit losses - loans 21,695 21,153 Net loans $ 2,309,307 $ 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 September 30, 2024 and December 31, 2023 (in thousands): September 30, 2024 December 31, 2023 Allowance for Credit Losses - Loans $ 21,695 $ 21,153 Allowance for Credit Losses - Off-Balance Sheet credit Exposure 766 1,265 Total allowance for credit losses $ 22,461 $ 22,418 The following table presents the activity in the allowance for credit losses for the three and nine months ended September 30, 2024 and 2023 (in thousands): Allowance for Credit Losses - Loans Allowance for Credit Losses - Off- Balance Sheet Credit Exposure Total Balance at June 30, 2024 $ 22,797 $ 1,066 $ 23,863 Loans charged-off (1,212 ) - (1,212 ) Recoveries of loans previously charged-off 10 - 10 Net loans charged-off (1,202 ) - (1,202 ) Provision for credit losses 100 (300 ) (200 ) Balance at September 30, 2024 $ 21,695 $ 766 $ 22,461 Allowance for Credit Losses - Loans Allowance for Credit Losses - Off- Balance Sheet Credit Exposure Total Balance at December 31, 2023 $ 21,153 $ 1,265 $ 22,418 Loans charged-off (2,568 ) - (2,568 ) Recoveries of loans previously charged-off 24 - 24 Net loans charged-off (2,544 ) - (2,544 ) Provision for credit losses 3,086 (499 ) 2,587 Balance at September 30, 2024 $ 21,695 $ 766 $ 22,461 Allowance for Credit Allowance for Credit Losses - Off- Balance Sheet Credit Exposure Total Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 Loans charged-off (808 ) - (808 ) Recoveries of loans previously charged-off 10 - 10 Net loans charged-off (798 ) - (798 ) Provision for credit losses 601 (126 ) 475 Balance at September 30, 2023 $ 21,455 $ 1,265 $ 22,720 Allowance for Credit Allowance for Credit Losses - Off- Balance Sheet Credit Exposure Total Balance at December 31, 2022 $ 18,552 $ 165 $ 18,717 Impact of adopting CECL (3,300 ) 1,064 (2,236 ) Allowance for credit loss on PCD acquired loans 1,689 - 1,689 Loans charged-off (819 ) - (819 ) Recoveries of loans previously charged-off 41 - 41 Net loans charged-off (778 ) - (778 ) Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 701 36 737 Balance at September 30, 2023 $ 21,455 $ 1,265 $ 22,720 The following tables presents the activity in the allowance for credit losses – loans, by portfolio segment, for the three and nine months ended September 30, 2024 and 2023 (in thousands): For the three months ended September 30, 2024 Balance at June 30, 2024 Charge-offs Recoveries Provision Balance at September 30, 2024 Real estate loans: Residential $ 2,355 $ (4 ) $ - $ (365 ) $ 1,986 Commercial 10,283 - - (996 ) 9,287 Agricultural 3,770 - - 45 3,815 Construction 1,627 - - (156 ) 1,471 Consumer 1,211 (25 ) 6 175 1,367 Other commercial loans 3,256 (1,183 ) 4 (253 ) 1,824 Other agricultural loans 206 - - (90 ) 116 State and political subdivision loans 63 - - - 63 Unallocated 26 - - 1,740 1,766 Total $ 22,797 $ (1,212 ) $ 10 $ 100 $ 21,695 For the nine months ended September 30, 2024 Balance at December 31, 2023 Charge-offs Recoveries Provision Balance at September 30, 2024 Real estate loans: Residential $ 2,354 $ (4 ) $ - $ (364 ) $ 1,986 Commercial 9,178 - - 109 9,287 Agricultural 3,264 - - 551 3,815 Construction 1,950 - - (479 ) 1,471 Consumer 1,496 (62 ) 16 (83 ) 1,367 Other commercial loans 2,229 (2,502 ) 8 2,089 1,824 Other agricultural loans 270 - - (154 ) 116 State and political subdivision loans 45 - - 18 63 Unallocated 367 - - 1,399 1,766 Total $ 21,153 $ (2,568 ) $ 24 $ 3,086 $ 21,695 For the three months ended September 30, 2023 Balance at June 30, 2023 Charge-offs Recoveries Provision Balance at September 30, 2023 Real estate loans: Residential $ 2,675 $ - $ - $ (110 ) $ 2,565 Commercial 9,274 - 2 (91 ) 9,185 Agricultural 3,579 - - (104 ) 3,475 Construction 1,667 - - 166 1,833 Consumer 1,259 (45 ) 3 503 1,720 Other commercial loans 2,477 (763 ) 5 353 2,072 Other agricultural loans 268 - - (39 ) 229 State and political subdivision loans 52 - - (4 ) 48 Unallocated 401 - - (73 ) 328 Total $ 21,652 $ (808 ) $ 10 $ 601 $ 21,455 For the nine months ended September 30, 2023 Balance at December 31, 2022 Impact of adopting CECL Allowance for credit loss on PCD acquired loans Charge-offs Recoveries Provision Balance at September 30, 2023 Real estate loans: Residential $ 1,056 $ 79 $ 108 $ (1 ) $ - $ 1,323 $ 2,565 Commercial 10,120 (3,070 ) 39 - 2 2,094 9,185 Agricultural 4,589 (1,145 ) 37 - - (6 ) 3,475 Construction 801 (103 ) - - 1,135 1,833 Consumer 135 1,040 677 (55 ) 30 (107 ) 1,720 Other commercial loans 1,040 (328 ) 828 (763 ) 9 1,286 2,072 Other agricultural loans 489 (219 ) - - - (41 ) 229 State and political subdivision loans 322 (280 ) - - - 6 48 Unallocated - 726 - - - (398 ) 328 Total $ 18,552 $ (3,300 ) $ 1,689 $ (819 ) $ 41 $ 5,292 $ 21,455 The following table presents the allowance for credit losses – loans and amortized cost basis of loans under CECL methodology as of September 30, 2024 and December 31, 2023: Allowance for Credit Losses - Loans Loans September 30, 2024 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 1,947 $ 39 $ 1,986 $ 351,748 $ 1,506 $ 353,254 Commercial 9,188 99 9,287 1,098,389 12,159 1,110,548 Agricultural 3,813 2 3,815 329,318 2,416 331,734 Construction 1,471 - 1,471 176,758 1,948 178,706 Consumer 510 857 1,367 142,107 957 143,064 Other commercial loans 1,313 511 1,824 132,323 1,962 134,285 Other agricultural loans 116 - 116 24,343 194 24,537 State and political subdivision loans 63 - 63 54,874 - 54,874 Unallocated 1,766 - 1,766 - - - Total $ 20,187 $ 1,508 $ 21,695 $ 2,309,860 $ 21,142 $ 2,331,002 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 September 30, 2024 and December 31, 2023, respectively. The balances are presented by class of loan receivable (in thousands): September 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 $ 166 $ 2,351 $ 256 $ 2,773 $ 315 $ 2,646 $ - $ 2,961 Home Equity - 148 - 148 - 121 18 139 Commercial 1,230 9,588 353 11,171 256 879 404 1,539 Agricultural 166 2,250 28 2,444 181 2,489 75 2,745 Construction - 1,948 - 1,948 2,357 - - 2,357 Consumer 855 - 12 867 701 - 13 714 Other commercial loans 1,946 16 52 2,014 588 1,162 6 1,756 Other agricultural loans - 194 - 194 - 492 - 492 $ 4,363 $ 16,495 $ 701 $ 21,559 $ 4,398 $ 7,789 $ 516 $ 12,703 As of September 30, 2024, there were $16.5 million of non-accrual loans that did not have a related allowance for credit losses. The estimated fair values of the collateral securing these loans exceeded their carrying amount, or the loans were previously 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 September 30, 2024 and December 31, 2023 (in thousands): September 30, 2024 Real Estate Business Assets None Total Real estate loans: Mortgages $ 2,517 $ - $ - $ 2,517 Home Equity 148 - - 148 Commercial 10,818 - - 10,818 Agricultural 2,416 - - 2,416 Construction 1,948 - - 1,948 Consumer - - 855 855 Other commercial loans - 1,962 - 1,962 Other agricultural loans - 194 - 194 $ 17,847 $ 2,156 $ 855 $ 20,858 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 September 30, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted September 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 38,080 $ 87,934 $ 348,635 $ 204,747 $ 113,932 $ 232,156 $ 29,762 $ 1,821 $ 1,057,067 Special Mention - 813 10,395 3,361 1,384 8,573 1,917 - 26,443 Substandard - 572 13,832 545 545 10,784 356 404 27,038 Doubtful - - - - - - - - - Total $ 38,080 $ 89,319 $ 372,862 $ 208,653 $ 115,861 $ 251,513 $ 32,035 $ 2,225 $ 1,110,548 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 26,932 $ 25,900 $ 47,419 $ 26,858 $ 30,231 $ 132,022 $ 14,143 $ 117 $ 303,622 Special Mention 2,883 140 10,072 241 - 6,102 1,960 28 21,426 Substandard 249 39 334 1,027 - 3,868 747 422 6,686 Doubtful - - - - - - - - - Total $ 30,064 $ 26,079 $ 57,825 $ 28,126 $ 30,231 $ 141,992 $ 16,850 $ 567 $ 331,734 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction Risk Rating Pass $ 30,661 $ 54,158 $ 73,526 $ 5,829 $ 3,487 $ - $ 1,120 $ - $ 168,781 Special Mention - - 4,614 2,951 - - - - 7,565 Substandard - - 412 1,948 - - - - 2,360 Doubtful - - - - - - - - - Total $ 30,661 $ 54,158 $ 78,552 $ 10,728 $ 3,487 $ - $ 1,120 $ - $ 178,706 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans Risk Rating Pass $ 32,035 $ 22,623 $ 7,487 $ 6,676 $ 2,339 $ 3,758 $ 47,044 $ 78 $ 122,040 Special Mention 330 - 1,848 1,384 - 65 5,189 33 8,849 Substandard 178 - 27 - 257 911 345 1,662 3,380 Doubtful - - - - - - - 16 16 Total $ 32,543 $ 22,623 $ 9,362 $ 8,060 $ 2,596 $ 4,734 $ 52,578 $ 1,789 $ 134,285 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ 2,502 $ - $ 2,502 Other agricultural loans Risk Rating Pass $ 4,051 $ 2,127 $ 992 $ 4,391 $ 457 $ 268 $ 9,148 $ - $ 21,434 Special Mention 626 - 372 365 - - 760 - 2,123 Substandard 220 356 85 10 - 167 125 17 980 Doubtful - - - - - - - - - Total $ 4,897 $ 2,483 $ 1,449 $ 4,766 $ 457 $ 435 $ 10,033 $ 17 $ 24,537 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans Risk Rating Pass $ - $ 1,458 $ 13,497 $ 10,664 $ 5,357 $ 23,898 $ - $ - $ 54,874 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ - $ 1,458 $ 13,497 $ 10,664 $ 5,357 $ 23,898 $ - $ - $ 54,874 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Risk Rating Pass $ 131,759 $ 194,200 $ 491,556 $ 259,165 $ 155,803 $ 392,102 $ 101,217 $ 2,016 $ 1,727,818 Special Mention 3,839 953 27,301 8,302 1,384 14,740 9,826 61 66,406 Substandard 647 967 14,690 3,530 802 15,730 1,573 2,505 40,444 Doubtful - - - - - - - 16 16 Total $ 136,245 $ 196,120 $ 533,547 $ 270,997 $ 157,989 $ 422,572 $ 112,616 $ 4,598 $ 1,834,684 Total current period gross charge-offs $ - $ - $ - $ - $ - $ - $ 2,502 $ - $ 2,502 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 Current period gross charge-offs $ 200 $ - $ - $ 763 $ - $ - $ - $ - $ 963 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 September 30, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted September 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 7,235 $ 22,622 $ 90,094 $ 46,422 $ 28,023 $ 106,310 $ - $ - $ 300,706 Nonperforming - - 382 860 468 1,063 - - 2,773 Total $ 7,235 $ 22,622 $ 90,476 $ 47,282 $ 28,491 $ 107,373 $ - $ - $ 303,479 Current period gross charge-offs $ - $ - $ - $ - $ - $ 4 $ - $ - $ 4 Home equity Payment Performance Performing $ 2,300 $ 3,628 $ 2,508 $ 1,582 $ 1,663 $ 8,517 $ 28,985 $ 444 $ 49,627 Nonperforming - - - - 66 82 - - 148 Total $ 2,300 $ 3,628 $ 2,508 $ 1,582 $ 1,729 $ 8,599 $ 28,985 $ 444 $ 49,775 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Payment Performance Performing $ 1,696 $ 1,060 $ 650 $ 440 $ 342 $ 2,627 $ 135,381 $ 1 $ 142,197 Nonperforming - 4 2 - 6 855 - - 867 Total $ 1,696 $ 1,064 $ 652 $ 440 $ 348 $ 3,482 $ 135,381 $ 1 $ 143,064 Current period gross charge-offs $ - $ 10 $ 25 $ - $ - $ 5 $ 22 $ - $ 62 Total Payment Performance Performing $ 11,231 $ 27,310 $ 93,252 $ 48,444 $ 30,028 $ 117,454 $ 164,366 $ 445 $ 492,530 Nonperforming - 4 384 860 540 2,000 - - 3,788 Total $ 11,231 $ 27,314 $ 93,636 $ 49,304 $ 30,568 $ 119,454 $ 164,366 $ 445 $ 496,318 Current period gross charge-offs $ - $ 10 $ 25 $ - $ - $ 9 $ 22 $ - $ 66 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 Current period gross charge-offs $ - $ - $ - $ - $ 1 $ 342 $ 23 $ - $ 366 Aging Analysis of Past Due Loan Receivables Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of September 30, 2024 and December 31, 2023 (in thousands): September 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 $ 529 $ 250 $ 1,927 $ 2,706 $ 300,773 $ 303,479 $ 256 Home Equity 89 18 148 255 49,520 49,775 - Commercial 2,413 2,906 10,655 15,974 1,094,574 1,110,548 353 Agricultural 1,409 357 195 1,961 329,773 331,734 28 Construction - - 1,948 1,948 176,758 178,706 - Consumer 158 6 867 1,031 142,033 143,064 12 Other commercial loans 309 200 1,894 2,403 131,882 134,285 52 Other agricultural loans 200 - 11 211 24,326 24,537 - State and political - - - - 54,874 54,874 - Total $ 5,107 $ 3,737 $ 17,645 $ 26,489 $ 2,304,513 $ 2,331,002 $ 701 Loans considered non-accrual $ 1,274 $ 148 $ 16,944 $ 18,366 $ 2,492 $ 20,858 Loans still accruing 3,833 3,589 701 8,123 2,302,021 2,310,144 Total $ 5,107 $ 3,737 $ 17,645 $ 26,489 $ 2,304,513 $ 2,331,002 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 nine months ended September 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 September 30, 2024 and December 31, 2023, included within other assets are $2,486,000 and $474,000, respectively, of foreclosed assets. As of September 30, 2024, included within the foreclosed assets are $127,000 of consumer residential mortgages that were foreclosed on or received via a deed in lieu transaction prior to the period end. As of September 30, 2024, the Company had initiated formal foreclosure proceedings on $831,000 of residential mortgage loans, the collateral properties which have not yet been transferred into foreclosed assets.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 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 September 30, 2024 and December 31, 2023 (in thousands): September 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 $ 2,546 $ (1,726 ) $ 820 $ 2,457 $ (1,502 ) $ 955 Core deposit intangibles 4,713 (2,450 ) 2,263 4,713 (2,018 ) 2,695 Total amortized intangible assets $ 7,259 $ (4,176 ) $ 3,083 $ 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 September 30, 2024. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended September 30 2024 $ 70 $ 136 $ 206 Nine September 30 2024 224 432 656 Three months ended September 30 2023 80 157 237 Nine September 30 2023 228 219 447 Estimate for year ending December 31, Remaining 2024 69 132 201 2025 244 478 722 2026 193 395 588 2027 136 339 475 2028 89 284 373 Thereafter 89 635 724 Total $ 820 $ 2,263 $ 3,083

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Sep. 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 nine months ended September 30, 2024 and 2023, respectively (in thousands): Three Months Ended September 30, Nine September 30 2024 2023 2024 2023 Affected line item on the Consolidated Statement of Income Service cost $ 82 $ 75 $ 247 $ 230 Salary and Employee Benefits Interest cost 106 104 317 324 Other Expenses Expected return on plan assets (198 ) (183 ) (593 ) (577 ) Other Expenses Net amortization and deferral 8 17 24 31 Other Expenses Net periodic benefit cost $ (2 ) $ 13 $ (5 ) $ 8 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 September 30, 2024, 104,672 shares remain available to be issued under the Plan. The Plan assists the Company in attracting, retaining and motivating employees to make substantial contributions to the success of the Company and to increase the emphasis on the use of equity as a key component of compensation. The following table details the vesting, awarding and forfeiting of restricted stock during the three and nine months ended September 30, 2024: Three months Nine Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 10,220 $ 55.81 6,707 $ 71.94 Granted 1,961 48.44 7,891 44.46 Vested (571 ) (70.81 ) (2,988 ) (69.76 ) Outstanding, end of period 11,610 $ 53.82 11,610 $ 53.82 Compensation expense related to restricted stock is recognized, based on the market price of the stock at the grant date, over the vesting period. Compensation expense related to restricted stock was $ ,000 and $ ,000 for the nine months ended September 30, 2024 and 2023, respectively. For the three months ended September 30, 2024 and 2023 compensation expense totaled ,000 and respectively. At September 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	9 Months Ended
	Sep. 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 nine months ended September 30, 2024 and 2023 (in thousands): Three months ended September 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 June 30, 2024 $ (29,158 ) $ (959 ) $ 4,185 $ (25,932 ) Other comprehensive income (loss) before reclassifications (net of tax) 8,170 - (657 ) 7,513 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 6 (503 ) (497 ) Net current period other comprehensive income (loss) 8,170 6 (1,160 ) 7,016 Balance as of September 30 2024 $ (20,988 ) $ (953 ) $ 3,025 $ (18,916 ) Nine months ended September 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) 7,250 - 230 7,480 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 19 (1,504 ) (1,485 ) Net current period other comprehensive income (loss) 7,250 19 (1,274 ) 5,995 Balance as of September 30 2024 $ (20,988 ) $ (953 ) $ 3,025 $ (18,916 ) Three months ended September 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 June 30, 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) Other comprehensive income (loss) before reclassifications (net of tax) (6,025 ) - 823 (5,202 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 6 (467 ) (461 ) Net current period other comprehensive income (loss) (6,025 ) 6 356 (5,663 ) Balance as of September 30 2023 $ (41,144 ) $ (1,039 ) $ 5,540 $ (36,643 ) Nine months ended September 30, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized 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) (3,669 ) - 1,352 (2,317 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 17 (1,241 ) (1,185 ) Net current period other comprehensive income (loss) (3,630 ) 17 111 (3,502 ) Balance as of September 30 2023 $ (41,144 ) $ (1,039 ) $ 5,540 $ (36,643 ) (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet. The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive loss for the three and nine months ended September 30, 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 September 30, 2024 2023 Unrealized gains and losses on available for sale securities $ - $ - Available for sale securities gains, net - - Provision for income taxes $ - $ - Net of tax Defined benefit pension items $ (8 ) $ (7 ) Other expenses 2 1 Provision for income taxes $ (6 ) $ (6 ) Net of tax Unrealized gain (loss) on interest rate swap $ 636 $ 591 Interest expense (133 ) (124 ) Provision for income taxes $ 503 $ 467 Net of tax Total reclassifications $ 497 $ 461 Nine Months Ended September 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 $ (24 ) $ (21 ) Other expenses 5 4 Provision for income taxes $ (19 ) $ (17 ) Net of tax Unrealized gain (loss) on interest rate swap $ 1,904 $ 1,571 Interest expense (400 ) (330 ) Provision for income taxes $ 1,504 $ 1,241 Net of tax Total reclassifications $ 1,485 $ 1,185 (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 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 September 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. September 30 2024 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,730 $ - $ - $ 1,730 Available for sale securities: U.S. Agency securities - 55,614 - 55,614 U.S. Treasury securities 123,304 - - 123,304 Obligations of state and political subdivisions - 97,442 - 97,442 Corporate obligations - 12,641 - 12,641 Mortgage-backed securities in government sponsored entities - 130,189 - 130,189 Loans held for sale - 13,520 - 13,520 Other Assets Derivative instruments - 8,591 402 8,993 Liabilities Derivative instruments - (4,763 ) - (4,763 ) 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 nine months ended September 30, 2024 and for the three and nine months ended September 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 78 Transfers in and/or out of Level 3 - Ending Balance: September 30, 2024 $ 402 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2024 $ 78 Beginning Balance: June 30, 2024 $ 494 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (92 ) Transfers in and/or out of Level 3 - Ending Balance: September 30, 2024 $ 402 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2024 $ (92 ) IRLC- Asset Balance: June 30, 2023 $ 529 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (92 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: September 30, 2023 $ 437 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2023 $ (92 ) Beginning Balance: June 16, 2023 $ 657 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (220 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: September 30, 2023 $ 437 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2023 $ (220 ) At September 30, 2024 and December 31, 2023, the Company had classified as Level 3 $402,000 and $324,000, respectively, of net derivative assets and liabilities related to IRLC. The fair value of IRLCs is based on prices obtained for loans with similar characteristics from third parties, adjusted by the pull-through rate, which represents the Company’s best estimate of the probability that a committed loan will fund. The weighted average pull-through rates applied ranged from 73.500% to 95.88% at September 30, 2024. Significant unobservable inputs for assets measured at fair value on a recurring basis at September 30, 2024 and December 31, 2023 (dollars in thousands) : Quantitative Information about Level 3 Fair Value Measurements September 30, 2024 Fair Value Valuation Significant Unobservable Input Range Weighted Average Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 402 Discounted cash flows Pull-through rates 73.50%-95.88 % 88.11 % Quantitative Information about Level 3 Fair Value Measurements December 31, 2023 Fair Value Valuation Significant Unobservable Input 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 September 30, 2024 and December 31, 2023 are included in the table below ( in thousands) September 30 2024 Level I Level II Level III Total Collateral-dependent loans $ - $ - $ 2,825 $ 2,825 Other real estate owned - - 2,486 2,486 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 $ 207 396 • 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 September 30 2024 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Collateral-dependent loans $ 2,825 Appraised Collateral Values Discount for time since appraisal 0-100 % 36.46 % Selling costs 4%-10 % 7.31 % Holding period 0 - 12 months 5.88 months Other real estate owned 2,486 Appraised Collateral Values Discount for time since appraisal 20-31.8 % 31.51 % 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): September 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 2,309,307 2,240,903 - - 2,240,903 Financial liabilities: Deposits 2,450,149 2,448,108 1,863,812 - 584,296 Borrowed funds 231,732 221,607 - - 221,607 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	9 Months Ended
	Sep. 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
	Sep. 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)	9 Months Ended
	Sep. 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 September 30, 2024 and for the periods ended September 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 nine month period ended September 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 audited consolidated financial statements included in its 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 Company 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 consolidated financial statements but otherwise did not have a material impact on the Company’s consolidated financial statements.
Modified Loans	Modified 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 $8.5 million at September 30, 2024 and December 31, 2023, and is included within Accrued interest receivable. This amount is excluded from the estimate of expected credit losses.
Reserve for Unfunded Commitments	Reserve for Unfunded Commitments The 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 are then applied to calculate the reserve for unfunded commitments liability each period.

Revenue Recognition (Policies)

Revenue Recognition (Policies)	9 Months Ended
	Sep. 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 include commissions from the sales of investments and insurance products recognized on a trade date basis as the performance obligation is satisfied at the point in time in which the trade is processed. Additional fees are based on a percentage of the market value of customer accounts and billed on a monthly or quarterly basis. The Company’s performance obligation under the contracts with certain customers is generally satisfied through the passage of time as the Company monitors and manages the assets in the customer’s portfolio and is not dependent on certain return or performance level of the customer’s portfolio. Fees for these services are billed monthly and are recorded as revenue at the end of the month for which the wealth management service has been performed. Other performance obligations (such as the delivery of account statements to customers) are generally considered immaterial to the overall transaction price.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 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)	9 Months Ended
	Sep. 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)	9 Months Ended
	Sep. 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 nine months ended September 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 Nine September 30, September 30 Revenue stream 2024 2023 2024 2023 Service charges on deposit accounts Overdraft fees $ 404 408 $ 1,202 $ 1,138 Statement fees 46 47 132 153 Interchange revenue 1,051 1,008 2,606 2,469 ATM income 37 35 103 107 Other service charges 98 194 350 329 Total Service Charges 1,636 1,692 4,393 4,196 Trust 184 172 629 583 Brokerage and insurance 545 473 1,773 1,429 Other 145 260 517 494 Total $ 2,510 $ 2,597 $ 7,312 $ 6,702

Earnings per Share (Tables)

Earnings per Share (Tables)	9 Months Ended
	Sep. 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 September 30, Nine September 30 2024 2023 2024 2023 Net income applicable to common stock $ 7,536,000 $ 7,548,000 $ 19,835,000 $ 10,271,000 Basic earnings per share computation Weighted average common shares outstanding 4,749,679 4,746,541 4,748,988 4,321,848 Earnings per share - basic $ 1.59 $ 1.59 $ 4.18 $ 2.38 Diluted earnings per share computation Weighted average common shares outstanding for basic earnings per share 4,749,679 4,746,541 4,748,988 4,321,848 Add: Dilutive effects of restricted stock 1,545 - 4,939 - Weighted average common shares outstanding for dilutive earnings per share 4,751,224 4,746,541 4,753,927 4,321,848 Earnings per share - diluted $ 1.59 $ 1.59 $ 4.17 $ 2.38

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 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 September 30, 2024 and December 31, 2023 were as follows (in thousands): September 30, 2024 Amortized Cost Gross Unrealized Gains Gross Unrealized Allowance Fair Value Available-for-sale securities: U.S. agency securities $ 59,579 $ 5 $ (3,970 ) $ - $ 55,614 U.S. treasury securities 128,637 - (5,333 ) - 123,304 Obligations of state and political subdivisions 104,005 25 (6,588 ) - 97,442 Corporate obligations 13,436 290 (1,085 ) - 12,641 Mortgage-backed securities in government sponsored entities 140,099 390 (10,300 ) - 130,189 Total available-for-sale securities $ 445,756 $ 710 $ (27,276 ) $ - $ 419,190 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 gross unrealized losses and fair value of the Company’s investments with unrealized losses for which an allowance for credit losses has not been recorded, aggregated by investment category and length of time, which individual securities have been in a continuous unrealized loss position, at September 30, 2024 and December 31, 2023 (in thousands). As of September 30, 2024, the Company owned 301 securities whose fair value was less than their cost basis. September 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 $ - $ - $ 53,597 $ (3,970 ) $ 53,597 $ (3,970 ) U.S. treasury securities - - 123,304 (5,333 ) 123,304 (5,333 ) Obligations of state and political subdivisions 877 (1 ) 87,875 (6,587 ) 88,752 (6,588 ) Corporate obligations 345 (28 ) 9,200 (1,057 ) 9,545 (1,085 ) Mortgage-backed securities in government sponsored entities 345 (1 ) 88,359 (10,299 ) 88,704 (10,300 ) Total securities $ 1,567 $ (30 ) $ 362,335 $ (27,246 ) $ 363,902 $ (27,276 ) 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Gross gains on available for sale securities $ - $ - $ - $ 38 Gross losses on available for sale securities - - - (89 ) Net losses $ - $ - $ - $ (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 nine month periods ended September September Three Months Ended September 30, Nine September 30 Equity securities 2024 2023 2024 2023 Net gains (losses) recognized in equity securities during the period $ 159 $ 69 $ 127 $ (223 ) Less: Net gains (losses) realized on the sale of equity securities during the period - 9 (4 ) 14 Net unrealized gains (losses) $ 159 $ 60 $ 131 $ (237 )
Amortized Cost and Fair Value of Debt Securities by Contractual Maturity	Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. The amortized cost and fair value of debt securities at September Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 49,528 $ 48,725 Due after one year through five years 139,662 132,784 Due after five years through ten years 79,848 73,511 Due after ten years 176,718 164,170 Total $ 445,756 $ 419,190

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 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 September 30, 2024 and December 31, 2023 (in thousands): September 30 2024 December 31, 2023 Real estate loans: Residential $ 353,254 $ 359,990 Commercial 1,110,548 1,092,887 Agricultural 331,734 314,802 Construction 178,706 195,826 Consumer 143,064 61,316 Other commercial loans 134,285 136,168 Other agricultural loans 24,537 30,673 State and political subdivision loans 54,874 57,174 Total 2,331,002 2,248,836 Allowance for credit losses - loans 21,695 21,153 Net loans $ 2,309,307 $ 2,227,683
Components of the Allowance for Credit Losses	The following table presents the components of the allowance for credit losses as of September 30, 2024 and December 31, 2023 (in thousands): September 30, 2024 December 31, 2023 Allowance for Credit Losses - Loans $ 21,695 $ 21,153 Allowance for Credit Losses - Off-Balance Sheet credit Exposure 766 1,265 Total allowance for credit losses $ 22,461 $ 22,418
Activity in Allowance for Credit Losses	The following table presents the activity in the allowance for credit losses for the three and nine months ended September 30, 2024 and 2023 (in thousands): Allowance for Credit Losses - Loans Allowance for Credit Losses - Off- Balance Sheet Credit Exposure Total Balance at June 30, 2024 $ 22,797 $ 1,066 $ 23,863 Loans charged-off (1,212 ) - (1,212 ) Recoveries of loans previously charged-off 10 - 10 Net loans charged-off (1,202 ) - (1,202 ) Provision for credit losses 100 (300 ) (200 ) Balance at September 30, 2024 $ 21,695 $ 766 $ 22,461 Allowance for Credit Losses - Loans Allowance for Credit Losses - Off- Balance Sheet Credit Exposure Total Balance at December 31, 2023 $ 21,153 $ 1,265 $ 22,418 Loans charged-off (2,568 ) - (2,568 ) Recoveries of loans previously charged-off 24 - 24 Net loans charged-off (2,544 ) - (2,544 ) Provision for credit losses 3,086 (499 ) 2,587 Balance at September 30, 2024 $ 21,695 $ 766 $ 22,461 Allowance for Credit Allowance for Credit Losses - Off- Balance Sheet Credit Exposure Total Balance at June 30, 2023 $ 21,652 $ 1,391 $ 23,043 Loans charged-off (808 ) - (808 ) Recoveries of loans previously charged-off 10 - 10 Net loans charged-off (798 ) - (798 ) Provision for credit losses 601 (126 ) 475 Balance at September 30, 2023 $ 21,455 $ 1,265 $ 22,720 Allowance for Credit Allowance for Credit Losses - Off- Balance Sheet Credit Exposure Total Balance at December 31, 2022 $ 18,552 $ 165 $ 18,717 Impact of adopting CECL (3,300 ) 1,064 (2,236 ) Allowance for credit loss on PCD acquired loans 1,689 - 1,689 Loans charged-off (819 ) - (819 ) Recoveries of loans previously charged-off 41 - 41 Net loans charged-off (778 ) - (778 ) Provision for credit losses - acquisition day 1 non-PCD 4,591 - 4,591 Provision for credit losses 701 36 737 Balance at September 30, 2023 $ 21,455 $ 1,265 $ 22,720
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 nine months ended September 30, 2024 and 2023 (in thousands): For the three months ended September 30, 2024 Balance at June 30, 2024 Charge-offs Recoveries Provision Balance at September 30, 2024 Real estate loans: Residential $ 2,355 $ (4 ) $ - $ (365 ) $ 1,986 Commercial 10,283 - - (996 ) 9,287 Agricultural 3,770 - - 45 3,815 Construction 1,627 - - (156 ) 1,471 Consumer 1,211 (25 ) 6 175 1,367 Other commercial loans 3,256 (1,183 ) 4 (253 ) 1,824 Other agricultural loans 206 - - (90 ) 116 State and political subdivision loans 63 - - - 63 Unallocated 26 - - 1,740 1,766 Total $ 22,797 $ (1,212 ) $ 10 $ 100 $ 21,695 For the nine months ended September 30, 2024 Balance at December 31, 2023 Charge-offs Recoveries Provision Balance at September 30, 2024 Real estate loans: Residential $ 2,354 $ (4 ) $ - $ (364 ) $ 1,986 Commercial 9,178 - - 109 9,287 Agricultural 3,264 - - 551 3,815 Construction 1,950 - - (479 ) 1,471 Consumer 1,496 (62 ) 16 (83 ) 1,367 Other commercial loans 2,229 (2,502 ) 8 2,089 1,824 Other agricultural loans 270 - - (154 ) 116 State and political subdivision loans 45 - - 18 63 Unallocated 367 - - 1,399 1,766 Total $ 21,153 $ (2,568 ) $ 24 $ 3,086 $ 21,695 For the three months ended September 30, 2023 Balance at June 30, 2023 Charge-offs Recoveries Provision Balance at September 30, 2023 Real estate loans: Residential $ 2,675 $ - $ - $ (110 ) $ 2,565 Commercial 9,274 - 2 (91 ) 9,185 Agricultural 3,579 - - (104 ) 3,475 Construction 1,667 - - 166 1,833 Consumer 1,259 (45 ) 3 503 1,720 Other commercial loans 2,477 (763 ) 5 353 2,072 Other agricultural loans 268 - - (39 ) 229 State and political subdivision loans 52 - - (4 ) 48 Unallocated 401 - - (73 ) 328 Total $ 21,652 $ (808 ) $ 10 $ 601 $ 21,455 For the nine months ended September 30, 2023 Balance at December 31, 2022 Impact of adopting CECL Allowance for credit loss on PCD acquired loans Charge-offs Recoveries Provision Balance at September 30, 2023 Real estate loans: Residential $ 1,056 $ 79 $ 108 $ (1 ) $ - $ 1,323 $ 2,565 Commercial 10,120 (3,070 ) 39 - 2 2,094 9,185 Agricultural 4,589 (1,145 ) 37 - - (6 ) 3,475 Construction 801 (103 ) - - 1,135 1,833 Consumer 135 1,040 677 (55 ) 30 (107 ) 1,720 Other commercial loans 1,040 (328 ) 828 (763 ) 9 1,286 2,072 Other agricultural loans 489 (219 ) - - - (41 ) 229 State and political subdivision loans 322 (280 ) - - - 6 48 Unallocated - 726 - - - (398 ) 328 Total $ 18,552 $ (3,300 ) $ 1,689 $ (819 ) $ 41 $ 5,292 $ 21,455
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 September 30, 2024 and December 31, 2023: Allowance for Credit Losses - Loans Loans September 30, 2024 Collectively evaluated Individually evaluated Total Allowance for Credit Losses - Loans Collectively evaluated Individually evaluated Total Loans Real estate loans: Residential $ 1,947 $ 39 $ 1,986 $ 351,748 $ 1,506 $ 353,254 Commercial 9,188 99 9,287 1,098,389 12,159 1,110,548 Agricultural 3,813 2 3,815 329,318 2,416 331,734 Construction 1,471 - 1,471 176,758 1,948 178,706 Consumer 510 857 1,367 142,107 957 143,064 Other commercial loans 1,313 511 1,824 132,323 1,962 134,285 Other agricultural loans 116 - 116 24,343 194 24,537 State and political subdivision loans 63 - 63 54,874 - 54,874 Unallocated 1,766 - 1,766 - - - Total $ 20,187 $ 1,508 $ 21,695 $ 2,309,860 $ 21,142 $ 2,331,002 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 September 30, 2024 and December 31, 2023, respectively. The balances are presented by class of loan receivable (in thousands): September 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 $ 166 $ 2,351 $ 256 $ 2,773 $ 315 $ 2,646 $ - $ 2,961 Home Equity - 148 - 148 - 121 18 139 Commercial 1,230 9,588 353 11,171 256 879 404 1,539 Agricultural 166 2,250 28 2,444 181 2,489 75 2,745 Construction - 1,948 - 1,948 2,357 - - 2,357 Consumer 855 - 12 867 701 - 13 714 Other commercial loans 1,946 16 52 2,014 588 1,162 6 1,756 Other agricultural loans - 194 - 194 - 492 - 492 $ 4,363 $ 16,495 $ 701 $ 21,559 $ 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 September 30, 2024 and December 31, 2023 (in thousands): September 30, 2024 Real Estate Business Assets None Total Real estate loans: Mortgages $ 2,517 $ - $ - $ 2,517 Home Equity 148 - - 148 Commercial 10,818 - - 10,818 Agricultural 2,416 - - 2,416 Construction 1,948 - - 1,948 Consumer - - 855 855 Other commercial loans - 1,962 - 1,962 Other agricultural loans - 194 - 194 $ 17,847 $ 2,156 $ 855 $ 20,858 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 September 30, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted September 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Commercial real estate Risk Rating Pass $ 38,080 $ 87,934 $ 348,635 $ 204,747 $ 113,932 $ 232,156 $ 29,762 $ 1,821 $ 1,057,067 Special Mention - 813 10,395 3,361 1,384 8,573 1,917 - 26,443 Substandard - 572 13,832 545 545 10,784 356 404 27,038 Doubtful - - - - - - - - - Total $ 38,080 $ 89,319 $ 372,862 $ 208,653 $ 115,861 $ 251,513 $ 32,035 $ 2,225 $ 1,110,548 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Agricultural real estate Risk Rating Pass $ 26,932 $ 25,900 $ 47,419 $ 26,858 $ 30,231 $ 132,022 $ 14,143 $ 117 $ 303,622 Special Mention 2,883 140 10,072 241 - 6,102 1,960 28 21,426 Substandard 249 39 334 1,027 - 3,868 747 422 6,686 Doubtful - - - - - - - - - Total $ 30,064 $ 26,079 $ 57,825 $ 28,126 $ 30,231 $ 141,992 $ 16,850 $ 567 $ 331,734 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Construction Risk Rating Pass $ 30,661 $ 54,158 $ 73,526 $ 5,829 $ 3,487 $ - $ 1,120 $ - $ 168,781 Special Mention - - 4,614 2,951 - - - - 7,565 Substandard - - 412 1,948 - - - - 2,360 Doubtful - - - - - - - - - Total $ 30,661 $ 54,158 $ 78,552 $ 10,728 $ 3,487 $ - $ 1,120 $ - $ 178,706 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Other commercial loans Risk Rating Pass $ 32,035 $ 22,623 $ 7,487 $ 6,676 $ 2,339 $ 3,758 $ 47,044 $ 78 $ 122,040 Special Mention 330 - 1,848 1,384 - 65 5,189 33 8,849 Substandard 178 - 27 - 257 911 345 1,662 3,380 Doubtful - - - - - - - 16 16 Total $ 32,543 $ 22,623 $ 9,362 $ 8,060 $ 2,596 $ 4,734 $ 52,578 $ 1,789 $ 134,285 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ 2,502 $ - $ 2,502 Other agricultural loans Risk Rating Pass $ 4,051 $ 2,127 $ 992 $ 4,391 $ 457 $ 268 $ 9,148 $ - $ 21,434 Special Mention 626 - 372 365 - - 760 - 2,123 Substandard 220 356 85 10 - 167 125 17 980 Doubtful - - - - - - - - - Total $ 4,897 $ 2,483 $ 1,449 $ 4,766 $ 457 $ 435 $ 10,033 $ 17 $ 24,537 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - State and political subdivision loans Risk Rating Pass $ - $ 1,458 $ 13,497 $ 10,664 $ 5,357 $ 23,898 $ - $ - $ 54,874 Special Mention - - - - - - - - - Substandard - - - - - - - - - Doubtful - - - - - - - - - Total $ - $ 1,458 $ 13,497 $ 10,664 $ 5,357 $ 23,898 $ - $ - $ 54,874 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Risk Rating Pass $ 131,759 $ 194,200 $ 491,556 $ 259,165 $ 155,803 $ 392,102 $ 101,217 $ 2,016 $ 1,727,818 Special Mention 3,839 953 27,301 8,302 1,384 14,740 9,826 61 66,406 Substandard 647 967 14,690 3,530 802 15,730 1,573 2,505 40,444 Doubtful - - - - - - - 16 16 Total $ 136,245 $ 196,120 $ 533,547 $ 270,997 $ 157,989 $ 422,572 $ 112,616 $ 4,598 $ 1,834,684 Total current period gross charge-offs $ - $ - $ - $ - $ - $ - $ 2,502 $ - $ 2,502 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 Current period gross charge-offs $ 200 $ - $ - $ 763 $ - $ - $ - $ - $ 963 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 September 30, 2024 and December 31, 2023 (in thousands): Revolving Revolving Loans Loans Amortized Converted September 30, 2024 2024 2023 2022 2021 2020 Prior Cost Basis to Term Total Residential real estate Payment Performance Performing $ 7,235 $ 22,622 $ 90,094 $ 46,422 $ 28,023 $ 106,310 $ - $ - $ 300,706 Nonperforming - - 382 860 468 1,063 - - 2,773 Total $ 7,235 $ 22,622 $ 90,476 $ 47,282 $ 28,491 $ 107,373 $ - $ - $ 303,479 Current period gross charge-offs $ - $ - $ - $ - $ - $ 4 $ - $ - $ 4 Home equity Payment Performance Performing $ 2,300 $ 3,628 $ 2,508 $ 1,582 $ 1,663 $ 8,517 $ 28,985 $ 444 $ 49,627 Nonperforming - - - - 66 82 - - 148 Total $ 2,300 $ 3,628 $ 2,508 $ 1,582 $ 1,729 $ 8,599 $ 28,985 $ 444 $ 49,775 Current period gross charge-offs $ - $ - $ - $ - $ - $ - $ - $ - $ - Consumer Payment Performance Performing $ 1,696 $ 1,060 $ 650 $ 440 $ 342 $ 2,627 $ 135,381 $ 1 $ 142,197 Nonperforming - 4 2 - 6 855 - - 867 Total $ 1,696 $ 1,064 $ 652 $ 440 $ 348 $ 3,482 $ 135,381 $ 1 $ 143,064 Current period gross charge-offs $ - $ 10 $ 25 $ - $ - $ 5 $ 22 $ - $ 62 Total Payment Performance Performing $ 11,231 $ 27,310 $ 93,252 $ 48,444 $ 30,028 $ 117,454 $ 164,366 $ 445 $ 492,530 Nonperforming - 4 384 860 540 2,000 - - 3,788 Total $ 11,231 $ 27,314 $ 93,636 $ 49,304 $ 30,568 $ 119,454 $ 164,366 $ 445 $ 496,318 Current period gross charge-offs $ - $ 10 $ 25 $ - $ - $ 9 $ 22 $ - $ 66 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 Current period gross charge-offs $ - $ - $ - $ - $ 1 $ 342 $ 23 $ - $ 366
Aging Analysis of Past Due Loan Receivables	Management further monitors the performance and credit quality of the loan portfolio by analyzing the age of the portfolio as determined by the length of time a recorded payment is past due. The following table includes an aging analysis of the recorded investment of past due loan receivables as of September 30, 2024 and December 31, 2023 (in thousands): September 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 $ 529 $ 250 $ 1,927 $ 2,706 $ 300,773 $ 303,479 $ 256 Home Equity 89 18 148 255 49,520 49,775 - Commercial 2,413 2,906 10,655 15,974 1,094,574 1,110,548 353 Agricultural 1,409 357 195 1,961 329,773 331,734 28 Construction - - 1,948 1,948 176,758 178,706 - Consumer 158 6 867 1,031 142,033 143,064 12 Other commercial loans 309 200 1,894 2,403 131,882 134,285 52 Other agricultural loans 200 - 11 211 24,326 24,537 - State and political - - - - 54,874 54,874 - Total $ 5,107 $ 3,737 $ 17,645 $ 26,489 $ 2,304,513 $ 2,331,002 $ 701 Loans considered non-accrual $ 1,274 $ 148 $ 16,944 $ 18,366 $ 2,492 $ 20,858 Loans still accruing 3,833 3,589 701 8,123 2,302,021 2,310,144 Total $ 5,107 $ 3,737 $ 17,645 $ 26,489 $ 2,304,513 $ 2,331,002 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)	9 Months Ended
	Sep. 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 September 30, 2024 and December 31, 2023 (in thousands): September 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 $ 2,546 $ (1,726 ) $ 820 $ 2,457 $ (1,502 ) $ 955 Core deposit intangibles 4,713 (2,450 ) 2,263 4,713 (2,018 ) 2,695 Total amortized intangible assets $ 7,259 $ (4,176 ) $ 3,083 $ 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 September 30, 2024. Future amortization expense may vary from these projections: MSRs Core deposit intangibles Total Three months ended September 30 2024 $ 70 $ 136 $ 206 Nine September 30 2024 224 432 656 Three months ended September 30 2023 80 157 237 Nine September 30 2023 228 219 447 Estimate for year ending December 31, Remaining 2024 69 132 201 2025 244 478 722 2026 193 395 588 2027 136 339 475 2028 89 284 373 Thereafter 89 635 724 Total $ 820 $ 2,263 $ 3,083

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2024 and 2023, respectively (in thousands): Three Months Ended September 30, Nine September 30 2024 2023 2024 2023 Affected line item on the Consolidated Statement of Income Service cost $ 82 $ 75 $ 247 $ 230 Salary and Employee Benefits Interest cost 106 104 317 324 Other Expenses Expected return on plan assets (198 ) (183 ) (593 ) (577 ) Other Expenses Net amortization and deferral 8 17 24 31 Other Expenses Net periodic benefit cost $ (2 ) $ 13 $ (5 ) $ 8
Restricted Stock Activity	The following table details the vesting, awarding and forfeiting of restricted stock during the three and nine months ended September 30, 2024: Three months Nine Unvested Shares Weighted Average Market Price Unvested Shares Weighted Average Market Price Outstanding, beginning of period 10,220 $ 55.81 6,707 $ 71.94 Granted 1,961 48.44 7,891 44.46 Vested (571 ) (70.81 ) (2,988 ) (69.76 ) Outstanding, end of period 11,610 $ 53.82 11,610 $ 53.82

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2024 and 2023 (in thousands): Three months ended September 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 June 30, 2024 $ (29,158 ) $ (959 ) $ 4,185 $ (25,932 ) Other comprehensive income (loss) before reclassifications (net of tax) 8,170 - (657 ) 7,513 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 6 (503 ) (497 ) Net current period other comprehensive income (loss) 8,170 6 (1,160 ) 7,016 Balance as of September 30 2024 $ (20,988 ) $ (953 ) $ 3,025 $ (18,916 ) Nine months ended September 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) 7,250 - 230 7,480 Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 19 (1,504 ) (1,485 ) Net current period other comprehensive income (loss) 7,250 19 (1,274 ) 5,995 Balance as of September 30 2024 $ (20,988 ) $ (953 ) $ 3,025 $ (18,916 ) Three months ended September 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 June 30, 2023 $ (35,119 ) $ (1,045 ) $ 5,184 $ (30,980 ) Other comprehensive income (loss) before reclassifications (net of tax) (6,025 ) - 823 (5,202 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) - 6 (467 ) (461 ) Net current period other comprehensive income (loss) (6,025 ) 6 356 (5,663 ) Balance as of September 30 2023 $ (41,144 ) $ (1,039 ) $ 5,540 $ (36,643 ) Nine months ended September 30, 2023 Unrealized gain (loss) on available for sale securities (a) Defined Benefit Pension Items (a) Unrealized 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) (3,669 ) - 1,352 (2,317 ) Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) 39 17 (1,241 ) (1,185 ) Net current period other comprehensive income (loss) (3,630 ) 17 111 (3,502 ) Balance as of September 30 2023 $ (41,144 ) $ (1,039 ) $ 5,540 $ (36,643 ) (a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet.
Significant Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Loss	The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive loss for the three and nine months ended September 30, 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 September 30, 2024 2023 Unrealized gains and losses on available for sale securities $ - $ - Available for sale securities gains, net - - Provision for income taxes $ - $ - Net of tax Defined benefit pension items $ (8 ) $ (7 ) Other expenses 2 1 Provision for income taxes $ (6 ) $ (6 ) Net of tax Unrealized gain (loss) on interest rate swap $ 636 $ 591 Interest expense (133 ) (124 ) Provision for income taxes $ 503 $ 467 Net of tax Total reclassifications $ 497 $ 461 Nine Months Ended September 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 $ (24 ) $ (21 ) Other expenses 5 4 Provision for income taxes $ (19 ) $ (17 ) Net of tax Unrealized gain (loss) on interest rate swap $ 1,904 $ 1,571 Interest expense (400 ) (330 ) Provision for income taxes $ 1,504 $ 1,241 Net of tax Total reclassifications $ 1,485 $ 1,185 (a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 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 September 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. September 30 2024 Level I Level II Level III Total Fair value measurements on a recurring basis: Assets Equity securities $ 1,730 $ - $ - $ 1,730 Available for sale securities: U.S. Agency securities - 55,614 - 55,614 U.S. Treasury securities 123,304 - - 123,304 Obligations of state and political subdivisions - 97,442 - 97,442 Corporate obligations - 12,641 - 12,641 Mortgage-backed securities in government sponsored entities - 130,189 - 130,189 Loans held for sale - 13,520 - 13,520 Other Assets Derivative instruments - 8,591 402 8,993 Liabilities Derivative instruments - (4,763 ) - (4,763 ) 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 nine months ended September 30, 2024 and for the three and nine months ended September 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 78 Transfers in and/or out of Level 3 - Ending Balance: September 30, 2024 $ 402 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2024 $ 78 Beginning Balance: June 30, 2024 $ 494 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (92 ) Transfers in and/or out of Level 3 - Ending Balance: September 30, 2024 $ 402 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2024 $ (92 ) IRLC- Asset Balance: June 30, 2023 $ 529 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (92 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: September 30, 2023 $ 437 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2023 $ (92 ) Beginning Balance: June 16, 2023 $ 657 Total unrealized losses: Included in other comprehensive loss - Total losses included in earnings and held at reporting date (220 ) Purchases, sales and settlements - Transfers in and/or out of Level 3 - Ending Balance: September 30, 2023 $ 437 Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held as of September 30, 2023 $ (220 )
Assets Measured at Fair Value on Non-recurring Basis	Assets measured at fair value on a nonrecurring basis as of September 30, 2024 and December 31, 2023 are included in the table below ( in thousands) September 30 2024 Level I Level II Level III Total Collateral-dependent loans $ - $ - $ 2,825 $ 2,825 Other real estate owned - - 2,486 2,486 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 September 30, 2024 and December 31, 2023 (dollars in thousands) : Quantitative Information about Level 3 Fair Value Measurements September 30, 2024 Fair Value Valuation Significant Unobservable Input Range Weighted Average Measured at Fair Value on a Recurring Basis: Net derivative asset and liability: IRLC $ 402 Discounted cash flows Pull-through rates 73.50%-95.88 % 88.11 % Quantitative Information about Level 3 Fair Value Measurements December 31, 2023 Fair Value Valuation Significant Unobservable Input 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 September 30 2024 Fair Value Valuation Technique(s) Unobservable input Range Weighted average Collateral-dependent loans $ 2,825 Appraised Collateral Values Discount for time since appraisal 0-100 % 36.46 % Selling costs 4%-10 % 7.31 % Holding period 0 - 12 months 5.88 months Other real estate owned 2,486 Appraised Collateral Values Discount for time since appraisal 20-31.8 % 31.51 % 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): September 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 2,309,307 2,240,903 - - 2,240,903 Financial liabilities: Deposits 2,450,149 2,448,108 1,863,812 - 584,296 Borrowed funds 231,732 221,607 - - 221,607 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	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Allowance for Credit Loss [Abstract]
Retained earnings	$ 183,792		$ 172,975
Related to unfunded commitments	766	$ 1,066	1,265	$ 1,265	$ 1,391	$ 165
Related to loans	$ (21,695)	$ (22,797)	$ (21,153)	$ (21,455)	$ (21,652)	(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	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	$ 21,695	$ 22,797	$ 21,153	$ 21,455	$ 21,652	$ 18,552
Allowance for Credit Losses - Off-Balance Sheet credit Exposure	766	1,066	1,265	1,265	1,391	165
Real Estate Loans [Member] | Residential [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	1,986	2,355	2,354	2,565	2,675	1,056
Real Estate Loans [Member] | Commercial [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	9,287	10,283	9,178	9,185	9,274	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	3,815	3,770	3,264	3,475	3,579	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	1,471	1,627	1,950	1,833	1,667	801
Consumer [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	1,367	1,211	1,496	1,720	1,259	135
Other Commercial Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	1,824	3,256	2,229	2,072	2,477	1,040
Other Agricultural Loans [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	116	206	270	229	268	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	63	45	48	52	322
Unallocated [Member]
Impact of Change from Incurred Loss Model to Current Expected Credit Loss Model [Abstract]
Allowance for Credit Losses	$ 1,766	$ 26	$ 367	$ 328	$ 401	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	Sep. 30, 2024	Dec. 31, 2023
Accrued Interest Receivable on Loans and Leases [Abstract]
Accrued interest receivable on loans held for investment	$ 8.5	$ 8.5

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue from Customers [Abstract]
Service charges	$ 1,636	$ 1,692	$ 4,393	$ 4,196
Trust	184	172	629	583
Brokerage and insurance	545	473	1,773	1,429
Other	145	260	517	494
Revenue from customers	2,510	2,597	7,312	6,702
Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	1,636	1,692	4,393	4,196
Overdraft Fees [Member]
Revenue from Customers [Abstract]
Service charges	404	408	1,202	1,138
Statement Fees [Member]
Revenue from Customers [Abstract]
Service charges	46	47	132	153
Interchange Revenue [Member]
Revenue from Customers [Abstract]
Service charges	1,051	1,008	2,606	2,469
ATM Income [Member]
Revenue from Customers [Abstract]
Service charges	37	35	103	107
Other Service Charges [Member]
Revenue from Customers [Abstract]
Service charges	$ 98	$ 194	$ 350	$ 329

Earnings per Share (Details)

Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings per Share [Abstract]
Net income applicable to common stock	$ 7,536	$ 7,548	$ 19,835	$ 10,271
Basic earnings per share computation [Abstract]
Weighted average common shares outstanding (in shares)	4,749,679	4,746,541	4,748,988	4,321,848
Earnings per share - basic (in dollars per share)	$ 1.59	$ 1.59	$ 4.18	$ 2.38
Diluted earnings per share computation [Abstract]
Weighted average common shares outstanding for basic earnings per share (in shares)	4,749,679	4,746,541	4,748,988	4,321,848
Add: Dilutive effects of restricted stock (in shares)	1,545	0	4,939	0
Weighted average common shares outstanding for dilutive earnings per share (in shares)	4,751,224	4,746,541	4,753,927	4,321,848
Earnings per share - diluted (in dollars per share)	$ 1.59	$ 1.59	$ 4.17	$ 2.38
Restricted Stock [Member]
Antidilutive Securities [Abstract]
Antidilutive restricted stock excluded from net income per share calculations (in shares)	3,025	5,535	3,025	5,535
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	Sep. 30, 2024	Dec. 31, 2023
Debt Securities [Abstract]
Amortized cost	$ 445,756	$ 453,343
Gross unrealized gains	710	285
Gross unrealized losses	(27,276)	(36,027)
Allowance for credit losses	0	0
Fair value	419,190	417,601
U.S. Agency Securities [Member]
Debt Securities [Abstract]
Amortized cost	59,579	66,569
Gross unrealized gains	5	1
Gross unrealized losses	(3,970)	(5,799)
Allowance for credit losses	0	0
Fair value	55,614	60,771
U.S. Treasury Securities [Member]
Debt Securities [Abstract]
Amortized cost	128,637	152,485
Gross unrealized gains	0	0
Gross unrealized losses	(5,333)	(9,197)
Allowance for credit losses	0	0
Fair value	123,304	143,288
Obligations of State and Political Subdivisions [Member]
Debt Securities [Abstract]
Amortized cost	104,005	107,945
Gross unrealized gains	25	32
Gross unrealized losses	(6,588)	(6,190)
Allowance for credit losses	0	0
Fair value	97,442	101,787
Corporate Obligations [Member]
Debt Securities [Abstract]
Amortized cost	13,436	13,394
Gross unrealized gains	290	245
Gross unrealized losses	(1,085)	(1,236)
Allowance for credit losses	0	0
Fair value	12,641	12,403
Mortgage-backed Securities in Government Sponsored Entities [Member]
Debt Securities [Abstract]
Amortized cost	140,099	112,950
Gross unrealized gains	390	7
Gross unrealized losses	(10,300)	(13,605)
Allowance for credit losses	0	0
Fair value	$ 130,189	$ 99,352

Investments, Gross Unrealized L

Investments, Gross Unrealized Losses and Fair Value and Net Unrealized Gains (Losses) (Details) $ in Thousands	Sep. 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	301
Less than twelve months, Fair value	$ 1,567	$ 10,690
Less than twelve months, Gross unrealized losses	(30)	(296)
Twelve months or greater, Fair value	362,335	392,449
Twelve months or greater, Gross unrealized losses	(27,246)	(35,731)
Total, Fair value	363,902	403,139
Total, Gross Unrealized Losses	(27,276)	(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	53,597	58,753
Twelve months or greater, Gross unrealized losses	(3,970)	(5,799)
Total, Fair value	53,597	58,753
Total, Gross Unrealized Losses	(3,970)	(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	123,304	143,288
Twelve months or greater, Gross unrealized losses	(5,333)	(9,197)
Total, Fair value	123,304	143,288
Total, Gross Unrealized Losses	(5,333)	(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	877	0
Less than twelve months, Gross unrealized losses	(1)	0
Twelve months or greater, Fair value	87,875	93,535
Twelve months or greater, Gross unrealized losses	(6,587)	(6,190)
Total, Fair value	88,752	93,535
Total, Gross Unrealized Losses	(6,588)	(6,190)
Corporate Obligations [Member]
Available-for-sale, Debt Securities, Fair Value and Gross Unrealized Losses [Abstract]
Less than twelve months, Fair value	345	1,487
Less than twelve months, Gross unrealized losses	(28)	(265)
Twelve months or greater, Fair value	9,200	8,320
Twelve months or greater, Gross unrealized losses	(1,057)	(971)
Total, Fair value	9,545	9,807
Total, Gross Unrealized Losses	(1,085)	(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	345	9,203
Less than twelve months, Gross unrealized losses	(1)	(31)
Twelve months or greater, Fair value	88,359	88,553
Twelve months or greater, Gross unrealized losses	(10,299)	(13,574)
Total, Fair value	88,704	97,756
Total, Gross Unrealized Losses	$ (10,300)	$ (13,605)

Investments, Gross Gains and Lo

Investments, Gross Gains and Losses, Available for Sale Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Investments [Abstract]
Accrued interest receivable on available-for-sale debt securities	$ 1,947		$ 1,947		$ 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	$ 0	$ 0	$ 86,504
Gross gains and losses available-for-sale securities [Abstract]
Gross gains on available for sale securities	0	0	0	38
Gross losses on available for sale securities	0	0	0	(89)
Net losses	0	0	0	(51)
Equity securities [Abstract]
Net gains (losses) recognized in equity securities during the period	159	69	127	(223)
Less: Net gains (losses) realized on the sale of equity securities during the period	0	9	(4)	14
Net unrealized gains (losses)	159	$ 60	131	$ (237)
Asset Pledged as Collateral [Member] | Public Funds, Other Deposit and Borrowings [Member]
Investment Securities Pledged [Abstract]
Investment securities pledged as collateral	$ 367,000		$ 367,000		$ 353,300

Investments, Debt Securities, A

Investments, Debt Securities, Amortized Cost and Fair Value by Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Available-for-Sale Debt Securities, Amortized Cost [Abstract]
Due in one year or less	$ 49,528
Due after one year through five years	139,662
Due after five years through ten years	79,848
Due after ten years	176,718
Amortized cost	445,756	$ 453,343
Available-for-Sale Debt Securities, Fair Value [Abstract]
Due in one year or less	48,725
Due after one year through five years	132,784
Due after five years through ten years	73,511
Due after ten years	164,170
Fair value	$ 419,190	$ 417,601

Loans, Primary Segments Portfol

Loans, Primary Segments Portfolio and Accretable Yield for PCI Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	$ 2,331,002		$ 2,248,836
Allowance for credit losses - loans	21,695	$ 22,797	21,153	$ 21,455	$ 21,652	$ 18,552
Net loans	2,309,307		2,227,683
Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	303,479		310,199
Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	1,110,548		1,092,887
Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	178,706		195,826
Real Estate Loans [Member] | Residential [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	353,254		359,990
Allowance for credit losses - loans	1,986	2,355	2,354	2,565	2,675	1,056
Real Estate Loans [Member] | Commercial [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	1,110,548		1,092,887
Allowance for credit losses - loans	9,287	10,283	9,178	9,185	9,274	10,120
Real Estate Loans [Member] | Agricultural [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	331,734		314,802
Allowance for credit losses - loans	3,815	3,770	3,264	3,475	3,579	4,589
Real Estate Loans [Member] | Construction [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	178,706		195,826
Allowance for credit losses - loans	1,471	1,627	1,950	1,833	1,667	801
Consumer [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	143,064		61,316
Allowance for credit losses - loans	1,367	1,211	1,496	1,720	1,259	135
Other Commercial Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	134,285		136,168
Allowance for credit losses - loans	1,824	3,256	2,229	2,072	2,477	1,040
Other Agricultural Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	24,537		30,673
Allowance for credit losses - loans	116	206	270	229	268	489
State and Political Subdivision Loans [Member]
Segments of loan portfolio and allowance for loan losses [Abstract]
Total loans	54,874		57,174
Allowance for credit losses - loans	$ 63	$ 63	$ 45	$ 48	$ 52	$ 322

Loans, Components of the Allowa

Loans, Components of the Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses	$ 21,695	$ 21,455	$ 21,695	$ 21,455	$ 21,153
Allowance for credit losses - off-balance sheet credit exposure	766	1,265	766	1,265	1,265
Total allowance for credit losses	22,461	22,720	22,461	22,720	22,418
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	22,797	21,652	21,153	18,552	18,552
Loans charged-off	(1,212)	(808)	(2,568)	(819)
Recoveries of loans previously charged-off	10	10	24	41
Net loans charged-off	(1,202)	(798)	(2,544)	(778)
Provision for credit losses	100	601	3,086	5,292
Balance at end of period	21,695	21,455	21,695	21,455	21,153
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, credit loss, liability	1,066	1,391	1,265	165	165
Off-Balance-Sheet, credit loss, liability, provision for credit losses	(300)		(499)
Off-Balance-Sheet, credit loss, liability	766	1,265	766	1,265	1,265
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period	23,863	23,043	22,418	18,717	18,717
Loans charged-off	(1,212)	(808)	(2,568)	(819)
Recoveries of loans previously charged-off	10	10	24	41
Net loans charged-off	(1,202)	(798)	(2,544)	(778)
Provision for credit losses	(200)		2,587
Balance at end of period	$ 22,461	22,720	$ 22,461	22,720	22,418
PCD Acquired Loans [Member]
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses
Total allowance for credit losses
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period				1,689	1,689
Provision for credit losses		601		701
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Off-Balance-Sheet, credit loss, liability, provision for credit losses		(126)		36
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Balance at beginning of period				1,689	1,689
Provision for credit losses		$ 475		737
Acquisition Day 1 Non-PCD [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Provision for credit losses				4,591
Financing Receivable, Allowance for Credit Loss and Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Provision for credit losses				4,591
Cumulative Effect, Period of Adoption, Adjustment [Member] | ASU 2016-13 [Member]
Financing Receivable, Allowance for Credit Loss [Abstract]
Allowance for Credit Losses
Allowance for credit losses - off-balance sheet credit exposure
Total allowance for credit losses
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period				(3,300)	(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		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Balance at beginning of period	$ 22,797	$ 21,652	$ 21,153	$ 18,552	$ 18,552
Allowance for credit loss on PCD acquired loans				1,689
Charge-offs	(1,212)	(808)	(2,568)	(819)
Recoveries	10	10	24	41
Provision	100	601	3,086	5,292
Balance at end of period	21,695	21,455	21,695	21,455	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			(4)		(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	2,355	2,675	2,354	1,056	1,056
Allowance for credit loss on PCD acquired loans				108
Charge-offs	(4)	0	(4)	(1)
Recoveries	0	0	0	0
Provision	(365)	(110)	(364)	1,323
Balance at end of period	1,986	2,565	1,986	2,565	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	10,283	9,274	9,178	10,120	10,120
Allowance for credit loss on PCD acquired loans				39
Charge-offs	0	0	0	0
Recoveries	0	2	0	2
Provision	(996)	(91)	109	2,094
Balance at end of period	9,287	9,185	9,287	9,185	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	3,770	3,579	3,264	4,589	4,589
Allowance for credit loss on PCD acquired loans				37
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	45	(104)	551	(6)
Balance at end of period	3,815	3,475	3,815	3,475	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	1,627	1,667	1,950	801	801
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	(156)	166	(479)	1,135
Balance at end of period	1,471	1,833	1,471	1,833	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	1,211	1,259	1,496	135	135
Allowance for credit loss on PCD acquired loans				677
Charge-offs	(25)	(45)	(62)	(55)
Recoveries	6	3	16	30
Provision	175	503	(83)	(107)
Balance at end of period	1,367	1,720	1,367	1,720	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	3,256	2,477	2,229	1,040	1,040
Allowance for credit loss on PCD acquired loans				828
Charge-offs	(1,183)	(763)	(2,502)	(763)	(963)
Recoveries	4	5	8	9
Provision	(253)	353	2,089	1,286
Balance at end of period	1,824	2,072	1,824	2,072	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	206	268	270	489	489
Allowance for credit loss on PCD acquired loans				0
Charge-offs	0	0	0	0	0
Recoveries	0	0	0	0
Provision	(90)	(39)	(154)	(41)
Balance at end of period	116	229	116	229	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	63	52	45	322	322
Allowance for credit loss on PCD acquired loans				0
Charge-offs	0	0	0	0	0
Recoveries	0	0	0	0
Provision	0	(4)	18	6
Balance at end of period	63	48	63	48	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	26	401	367	0	0
Allowance for credit loss on PCD acquired loans				0
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision	1,740	(73)	1,399	(398)
Balance at end of period	$ 1,766	$ 328	$ 1,766	328	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	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	$ 20,187		$ 19,181
Individually evaluated for impairment	1,508		1,972
Total Allowance for Credit Losses - Loans for impairment	21,695	$ 22,797	21,153	$ 21,455	$ 21,652	$ 18,552
Collectively evaluated for impairment	2,309,860		2,235,955
Individually evaluated for impairment	21,142		12,881
Total Loans	2,331,002		2,248,836
Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	303,479		310,199
Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	1,110,548		1,092,887
Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Total Loans	178,706		195,826
Real Estate Loans [Member] | Residential [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,947		2,285
Individually evaluated for impairment	39		69
Total Allowance for Credit Losses - Loans for impairment	1,986	2,355	2,354	2,565	2,675	1,056
Collectively evaluated for impairment	351,748		358,358
Individually evaluated for impairment	1,506		1,632
Total Loans	353,254		359,990
Real Estate Loans [Member] | Commercial [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	9,188		9,033
Individually evaluated for impairment	99		145
Total Allowance for Credit Losses - Loans for impairment	9,287	10,283	9,178	9,185	9,274	10,120
Collectively evaluated for impairment	1,098,389		1,090,217
Individually evaluated for impairment	12,159		2,670
Total Loans	1,110,548		1,092,887
Real Estate Loans [Member] | Agricultural [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	3,813		3,247
Individually evaluated for impairment	2		17
Total Allowance for Credit Losses - Loans for impairment	3,815	3,770	3,264	3,475	3,579	4,589
Collectively evaluated for impairment	329,318		311,500
Individually evaluated for impairment	2,416		3,302
Total Loans	331,734		314,802
Real Estate Loans [Member] | Construction [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,471		1,664
Individually evaluated for impairment	0		286
Total Allowance for Credit Losses - Loans for impairment	1,471	1,627	1,950	1,833	1,667	801
Collectively evaluated for impairment	176,758		193,469
Individually evaluated for impairment	1,948		2,357
Total Loans	178,706		195,826
Consumer [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	510		557
Individually evaluated for impairment	857		939
Total Allowance for Credit Losses - Loans for impairment	1,367	1,211	1,496	1,720	1,259	135
Collectively evaluated for impairment	142,107		60,377
Individually evaluated for impairment	957		939
Total Loans	143,064		61,316
Other Commercial Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,313		1,713
Individually evaluated for impairment	511		516
Total Allowance for Credit Losses - Loans for impairment	1,824	3,256	2,229	2,072	2,477	1,040
Collectively evaluated for impairment	132,323		134,472
Individually evaluated for impairment	1,962		1,696
Total Loans	134,285		136,168
Other Agricultural Loans [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	116		270
Individually evaluated for impairment	0		0
Total Allowance for Credit Losses - Loans for impairment	116	206	270	229	268	489
Collectively evaluated for impairment	24,343		30,388
Individually evaluated for impairment	194		285
Total Loans	24,537		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	63	45	48	52	322
Collectively evaluated for impairment	54,874		57,174
Individually evaluated for impairment	0		0
Total Loans	54,874		57,174
Unallocated [Member]
Loans And Leases Receivable, Allowance For Loan Losses [Abstract]
Collectively evaluated for impairment	1,766		367
Individually evaluated for impairment	0		0
Total Allowance for Credit Losses - Loans for impairment	1,766	$ 26	367	$ 328	$ 401	$ 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	9 Months Ended
	Sep. 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		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans	$ 2,331,002		$ 2,331,002		$ 2,248,836
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	1,212	$ 808	2,568	$ 819
Commercial Real Estate [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	38,080		38,080		90,740
2023/2022	89,319		89,319		342,975
2022/2021	372,862		372,862		225,106
2021/2020	208,653		208,653		124,112
2020/2019	115,861		115,861		89,157
Prior	251,513		251,513		190,402
Revolving Loans Amortized Cost Basis	32,035		32,035		28,773
Revolving Loans Converted to Term	2,225		2,225		1,622
Total loans	1,110,548		1,110,548		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	38,080		38,080		90,068
2023/2022	87,934		87,934		333,710
2022/2021	348,635		348,635		224,873
2021/2020	204,747		204,747		122,560
2020/2019	113,932		113,932		81,557
Prior	232,156		232,156		180,799
Revolving Loans Amortized Cost Basis	29,762		29,762		28,360
Revolving Loans Converted to Term	1,821		1,821		1,140
Total loans	1,057,067		1,057,067		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	813		813		7,963
2022/2021	10,395		10,395		227
2021/2020	3,361		3,361		1,552
2020/2019	1,384		1,384		7,442
Prior	8,573		8,573		8,159
Revolving Loans Amortized Cost Basis	1,917		1,917		96
Revolving Loans Converted to Term	0		0		60
Total loans	26,443		26,443		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	13,832		13,832		6
2021/2020	545		545		0
2020/2019	545		545		158
Prior	10,784		10,784		1,444
Revolving Loans Amortized Cost Basis	356		356		317
Revolving Loans Converted to Term	404		404		422
Total loans	27,038		27,038		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	30,064		30,064		23,206
2023/2022	26,079		26,079		56,644
2022/2021	57,825		57,825		30,489
2021/2020	28,126		28,126		32,058
2020/2019	30,231		30,231		26,470
Prior	141,992		141,992		131,132
Revolving Loans Amortized Cost Basis	16,850		16,850		14,105
Revolving Loans Converted to Term	567		567		698
Total loans	331,734		331,734		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	26,932		26,932		22,632
2023/2022	25,900		25,900		47,479
2022/2021	47,419		47,419		28,990
2021/2020	26,858		26,858		32,058
2020/2019	30,231		30,231		25,406
Prior	132,022		132,022		118,700
Revolving Loans Amortized Cost Basis	14,143		14,143		10,495
Revolving Loans Converted to Term	117		117		460
Total loans	303,622		303,622		286,220
Agricultural Real Estate [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	2,883		2,883		574
2023/2022	140		140		9,165
2022/2021	10,072		10,072		1,499
2021/2020	241		241		0
2020/2019	0		0		962
Prior	6,102		6,102		7,038
Revolving Loans Amortized Cost Basis	1,960		1,960		3,535
Revolving Loans Converted to Term	28		28		0
Total loans	21,426		21,426		22,773
Agricultural Real Estate [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	249		249		0
2023/2022	39		39		0
2022/2021	334		334		0
2021/2020	1,027		1,027		0
2020/2019	0		0		102
Prior	3,868		3,868		5,394
Revolving Loans Amortized Cost Basis	747		747		75
Revolving Loans Converted to Term	422		422		238
Total loans	6,686		6,686		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	30,661		30,661		56,547
2023/2022	54,158		54,158		107,994
2022/2021	78,552		78,552		29,280
2021/2020	10,728		10,728		0
2020/2019	3,487		3,487		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	1,120		1,120		839
Revolving Loans Converted to Term	0		0		1,166
Total loans	178,706		178,706		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	30,661		30,661		54,973
2023/2022	54,158		54,158		102,562
2022/2021	73,526		73,526		22,508
2021/2020	5,829		5,829		0
2020/2019	3,487		3,487		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	1,120		1,120		839
Revolving Loans Converted to Term	0		0		1,166
Total loans	168,781		168,781		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	0		0		5,432
2022/2021	4,614		4,614		4,415
2021/2020	2,951		2,951		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	7,565		7,565		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	32,543		32,543		31,596
2023/2022	22,623		22,623		11,556
2022/2021	9,362		9,362		10,526
2021/2020	8,060		8,060		4,977
2020/2019	2,596		2,596		5,130
Prior	4,734		4,734		5,126
Revolving Loans Amortized Cost Basis	52,578		52,578		65,439
Revolving Loans Converted to Term	1,789		1,789		1,818
Total loans	134,285		134,285		136,168
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023			0		200
2023/2022			0		0
2022/2021			0		0
2021/2020			0		763
2020/2019			0		0
Prior			0		0
Revolving Loans Amortized Cost Basis			2,502		0
Revolving Loans Converted to Term			0		0
Gross charge-offs	1,183	763	2,502	763	963
Other Commercial Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	32,035		32,035		31,493
2023/2022	22,623		22,623		11,407
2022/2021	7,487		7,487		9,016
2021/2020	6,676		6,676		4,793
2020/2019	2,339		2,339		4,758
Prior	3,758		3,758		3,530
Revolving Loans Amortized Cost Basis	47,044		47,044		63,285
Revolving Loans Converted to Term	78		78		93
Total loans	122,040		122,040		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	1,848		1,848		1,510
2021/2020	1,384		1,384		184
2020/2019	0		0		223
Prior	65		65		629
Revolving Loans Amortized Cost Basis	5,189		5,189		1,652
Revolving Loans Converted to Term	33		33		36
Total loans	8,849		8,849		4,337
Other Commercial Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	178		178		52
2023/2022	0		0		97
2022/2021	27		27		0
2021/2020	0		0		0
2020/2019	257		257		149
Prior	911		911		967
Revolving Loans Amortized Cost Basis	345		345		502
Revolving Loans Converted to Term	1,662		1,662		1,667
Total loans	3,380		3,380		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	16		16		22
Total loans	16		16		22
Other Agricultural Loans [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	4,897		4,897		3,902
2023/2022	2,483		2,483		1,993
2022/2021	1,449		1,449		6,671
2021/2020	4,766		4,766		1,088
2020/2019	457		457		536
Prior	435		435		560
Revolving Loans Amortized Cost Basis	10,033		10,033		15,863
Revolving Loans Converted to Term	17		17		60
Total loans	24,537		24,537		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	4,051		4,051		3,902
2023/2022	2,127		2,127		1,520
2022/2021	992		992		6,448
2021/2020	4,391		4,391		1,046
2020/2019	457		457		532
Prior	268		268		305
Revolving Loans Amortized Cost Basis	9,148		9,148		15,331
Revolving Loans Converted to Term	0		0		0
Total loans	21,434		21,434		29,084
Other Agricultural Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	626		626		0
2023/2022	0		0		473
2022/2021	372		372		16
2021/2020	365		365		42
2020/2019	0		0		0
Prior	0		0		0
Revolving Loans Amortized Cost Basis	760		760		488
Revolving Loans Converted to Term	0		0		29
Total loans	2,123		2,123		1,048
Other Agricultural Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	220		220		0
2023/2022	356		356		0
2022/2021	85		85		207
2021/2020	10		10		0
2020/2019	0		0		4
Prior	167		167		255
Revolving Loans Amortized Cost Basis	125		125		44
Revolving Loans Converted to Term	17		17		31
Total loans	980		980		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	0		0		1,623
2023/2022	1,458		1,458		14,171
2022/2021	13,497		13,497		10,841
2021/2020	10,664		10,664		5,235
2020/2019	5,357		5,357		0
Prior	23,898		23,898		25,294
Revolving Loans Amortized Cost Basis	0		0		10
Revolving Loans Converted to Term	0		0		0
Total loans	54,874		54,874		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	0		0		1,623
2023/2022	1,458		1,458		14,171
2022/2021	13,497		13,497		10,841
2021/2020	10,664		10,664		5,235
2020/2019	5,357		5,357		0
Prior	23,898		23,898		25,294
Revolving Loans Amortized Cost Basis	0		0		10
Revolving Loans Converted to Term	0		0		0
Total loans	54,874		54,874		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	136,245		136,245		207,614
2023/2022	196,120		196,120		535,333
2022/2021	533,547		533,547		312,913
2021/2020	270,997		270,997		167,470
2020/2019	157,989		157,989		121,293
Prior	422,572		422,572		352,514
Revolving Loans Amortized Cost Basis	112,616		112,616		125,029
Revolving Loans Converted to Term	4,598		4,598		5,364
Total loans	1,834,684		1,834,684		1,827,530
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023			0		200
2023/2022			0		0
2022/2021			0		0
2021/2020			0		763
2020/2019			0		0
Prior			0		0
Revolving Loans Amortized Cost Basis			2,502		0
Revolving Loans Converted to Term			0		0
Gross charge-offs			2,502		963
Total Loans [Member] | Pass [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	131,759		131,759		204,691
2023/2022	194,200		194,200		510,849
2022/2021	491,556		491,556		302,676
2021/2020	259,165		259,165		165,692
2020/2019	155,803		155,803		112,253
Prior	392,102		392,102		328,628
Revolving Loans Amortized Cost Basis	101,217		101,217		118,320
Revolving Loans Converted to Term	2,016		2,016		2,859
Total loans	1,727,818		1,727,818		1,745,968
Total Loans [Member] | Special Mention [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	3,839		3,839		2,871
2023/2022	953		953		23,085
2022/2021	27,301		27,301		7,667
2021/2020	8,302		8,302		1,778
2020/2019	1,384		1,384		8,627
Prior	14,740		14,740		15,826
Revolving Loans Amortized Cost Basis	9,826		9,826		5,771
Revolving Loans Converted to Term	61		61		125
Total loans	66,406		66,406		65,750
Total Loans [Member] | Substandard [Member]
Financing Receivable, before Allowance for Credit Loss, by Origination Year [Abstract]
2024/2023	647		647		52
2023/2022	967		967		1,399
2022/2021	14,690		14,690		2,570
2021/2020	3,530		3,530		0
2020/2019	802		802		413
Prior	15,730		15,730		8,060
Revolving Loans Amortized Cost Basis	1,573		1,573		938
Revolving Loans Converted to Term	2,505		2,505		2,358
Total loans	40,444		40,444		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	16		16		22
Total loans	$ 16		$ 16		$ 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		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	$ 2,331,002		$ 2,331,002		$ 2,248,836
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	1,212	$ 808	2,568	$ 819
Residential Real Estate [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	7,235		7,235		19,082
2023/2022	22,622		22,622		94,105
2022/2021	90,476		90,476		48,540
2021/2020	47,282		47,282		30,336
2020/2019	28,491		28,491		18,923
Prior	107,373		107,373		99,213
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	303,479		303,479		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			4		1
Revolving Loans Amortized Cost Basis			0		0
Revolving Loans Converted to Term			0		0
Gross charge-offs			4		1
Residential Real Estate [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	7,235		7,235		19,082
2023/2022	22,622		22,622		93,706
2022/2021	90,094		90,094		47,774
2021/2020	46,422		46,422		29,940
2020/2019	28,023		28,023		18,923
Prior	106,310		106,310		97,813
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	300,706		300,706		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	382		382		766
2021/2020	860		860		396
2020/2019	468		468		0
Prior	1,063		1,063		1,400
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	2,773		2,773		2,961
Home Equity [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	2,300		2,300		3,877
2023/2022	3,628		3,628		3,008
2022/2021	2,508		2,508		1,886
2021/2020	1,582		1,582		1,954
2020/2019	1,729		1,729		2,462
Prior	8,599		8,599		7,955
Revolving Loans Amortized Cost Basis	28,985		28,985		28,286
Revolving Loans Converted to Term	444		444		363
Total loans	49,775		49,775		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	2,300		2,300		3,877
2023/2022	3,628		3,628		3,008
2022/2021	2,508		2,508		1,886
2021/2020	1,582		1,582		1,954
2020/2019	1,663		1,663		2,462
Prior	8,517		8,517		7,883
Revolving Loans Amortized Cost Basis	28,985		28,985		28,219
Revolving Loans Converted to Term	444		444		363
Total loans	49,627		49,627		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	66		66		0
Prior	82		82		72
Revolving Loans Amortized Cost Basis	0		0		67
Revolving Loans Converted to Term	0		0		0
Total loans	148		148		139
Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	1,696		1,696		1,803
2023/2022	1,064		1,064		1,000
2022/2021	652		652		539
2021/2020	440		440		477
2020/2019	348		348		557
Prior	3,482		3,482		3,681
Revolving Loans Amortized Cost Basis	135,381		135,381		53,254
Revolving Loans Converted to Term	1		1		5
Total loans	143,064		143,064		61,316
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023			0		0
2023/2022			10		0
2022/2021			25		0
2021/2020			0		0
2020/2019			0		1
Prior			5		341
Revolving Loans Amortized Cost Basis			22		23
Revolving Loans Converted to Term			0		0
Gross charge-offs			62		365
Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	1,696		1,696		1,803
2023/2022	1,060		1,060		979
2022/2021	650		650		539
2021/2020	440		440		477
2020/2019	342		342		557
Prior	2,627		2,627		2,988
Revolving Loans Amortized Cost Basis	135,381		135,381		53,254
Revolving Loans Converted to Term	1		1		5
Total loans	142,197		142,197		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	4		4		21
2022/2021	2		2		0
2021/2020	0		0		0
2020/2019	6		6		0
Prior	855		855		693
Revolving Loans Amortized Cost Basis	0		0		0
Revolving Loans Converted to Term	0		0		0
Total loans	867		867		714
Mortgage, Home Equity, and Consumer [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	11,231		11,231		24,762
2023/2022	27,314		27,314		98,113
2022/2021	93,636		93,636		50,965
2021/2020	49,304		49,304		32,767
2020/2019	30,568		30,568		21,942
Prior	119,454		119,454		110,849
Revolving Loans Amortized Cost Basis	164,366		164,366		81,540
Revolving Loans Converted to Term	445		445		368
Total loans	496,318		496,318		421,306
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
2024/2023			0		0
2023/2022			10		0
2022/2021			25		0
2021/2020			0		0
2020/2019			0		1
Prior			9		342
Revolving Loans Amortized Cost Basis			22		23
Revolving Loans Converted to Term			0		0
Gross charge-offs			66		366
Mortgage, Home Equity, and Consumer [Member] | Performing [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
2024/2023	11,231		11,231		24,762
2023/2022	27,310		27,310		97,693
2022/2021	93,252		93,252		50,199
2021/2020	48,444		48,444		32,371
2020/2019	30,028		30,028		21,942
Prior	117,454		117,454		108,684
Revolving Loans Amortized Cost Basis	164,366		164,366		81,473
Revolving Loans Converted to Term	445		445		368
Total loans	492,530		492,530		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	4		4		420
2022/2021	384		384		766
2021/2020	860		860		396
2020/2019	540		540		0
Prior	2,000		2,000		2,165
Revolving Loans Amortized Cost Basis	0		0		67
Revolving Loans Converted to Term	0		0		0
Total loans	3,788		3,788		3,814
Real Estate Loans [Member] | Residential Real Estate [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	353,254		353,254		359,990
Financing Receivable, Current period gross charge-offs by Portfolio Class and Origination Year [Abstract]
Gross charge-offs	4	$ 0	4	$ 1
Real Estate Loans [Member] | Home Equity [Member]
Financing Receivable, Credit Exposures by Internally Assigned Grades, by Origination Year [Abstract]
Total loans	$ 49,775		$ 49,775		$ 49,791

Loans, Past Due (Details)

Loans, Past Due (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Recorded investment of past due [Abstract]
Total past due	$ 2,331,002	$ 2,248,836
90 days or greater past due and accruing	701	516
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	20,858	12,187
Nonaccrual With a related allowance	4,363	4,398
Nonaccrual Without a related allowance	16,495	7,789
90 days or greater past due and accruing	701	516
Total non-performing loans	21,559	12,703
Financing receivables on accrual status [Abstract]
Total financing receivables and still accruing	$ 2,310,144	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	$ 2,304,513	2,229,685
Financing receivables on nonaccrual status [Abstract]
Current and non-accrual	2,492	4,008
Financing receivable nonaccrual status	2,304,513	2,229,685
Financing receivables on accrual status [Abstract]
Current and still accruing	2,302,021	2,225,677
Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	26,489	19,151
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	18,366	8,179
Financing receivables on accrual status [Abstract]
Total past due and still accruing	8,123	10,972
30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	5,107	9,251
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	1,274	199
Financing receivables on accrual status [Abstract]
Total past due and still accruing	3,833	9,052
60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	3,737	2,070
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	148	666
Financing receivables on accrual status [Abstract]
Total past due and still accruing	3,589	1,404
90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	17,645	7,830
Financing receivables on nonaccrual status [Abstract]
Total past due and non-accrual	16,944	7,314
Financing receivables on accrual status [Abstract]
Total past due and still accruing	701	516
Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	49,775	49,791
Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	1,110,548	1,092,887
Construction [Member]
Recorded investment of past due [Abstract]
Total past due	178,706	195,826
Real Estate Loans [Member] | Mortgages [Member]
Recorded investment of past due [Abstract]
Total past due	303,479	310,199
90 days or greater past due and accruing	256	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,517	2,961
Nonaccrual With a related allowance	166	315
Nonaccrual Without a related allowance	2,351	2,646
90 days or greater past due and accruing	256	0
Total non-performing loans	2,773	2,961
Real Estate Loans [Member] | Mortgages [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	300,773	304,917
Real Estate Loans [Member] | Mortgages [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,706	5,282
Real Estate Loans [Member] | Mortgages [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	529	2,682
Real Estate Loans [Member] | Mortgages [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	250	360
Real Estate Loans [Member] | Mortgages [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,927	2,240
Real Estate Loans [Member] | Home Equity [Member]
Recorded investment of past due [Abstract]
Total past due	49,775	49,791
90 days or greater past due and accruing	0	18
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	148	121
Nonaccrual With a related allowance	0	0
Nonaccrual Without a related allowance	148	121
90 days or greater past due and accruing	0	18
Total non-performing loans	148	139
Real Estate Loans [Member] | Home Equity [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	49,520	49,508
Real Estate Loans [Member] | Home Equity [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	255	283
Real Estate Loans [Member] | Home Equity [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	89	145
Real Estate Loans [Member] | Home Equity [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	18	67
Real Estate Loans [Member] | Home Equity [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	148	71
Real Estate Loans [Member] | Commercial [Member]
Recorded investment of past due [Abstract]
Total past due	1,110,548	1,092,887
90 days or greater past due and accruing	353	404
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	10,818	1,135
Nonaccrual With a related allowance	1,230	256
Nonaccrual Without a related allowance	9,588	879
90 days or greater past due and accruing	353	404
Total non-performing loans	11,171	1,539
Real Estate Loans [Member] | Commercial [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	1,094,574	1,090,111
Real Estate Loans [Member] | Commercial [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	15,974	2,776
Real Estate Loans [Member] | Commercial [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,413	1,151
Real Estate Loans [Member] | Commercial [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,906	245
Real Estate Loans [Member] | Commercial [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	10,655	1,380
Real Estate Loans [Member] | Agricultural [Member]
Recorded investment of past due [Abstract]
Total past due	331,734	314,802
90 days or greater past due and accruing	28	75
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	2,416	2,670
Nonaccrual With a related allowance	166	181
Nonaccrual Without a related allowance	2,250	2,489
90 days or greater past due and accruing	28	75
Total non-performing loans	2,444	2,745
Real Estate Loans [Member] | Agricultural [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	329,773	313,290
Real Estate Loans [Member] | Agricultural [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,961	1,512
Real Estate Loans [Member] | Agricultural [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,409	72
Real Estate Loans [Member] | Agricultural [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	357	0
Real Estate Loans [Member] | Agricultural [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	195	1,440
Real Estate Loans [Member] | Construction [Member]
Recorded investment of past due [Abstract]
Total past due	178,706	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	176,758	188,674
Real Estate Loans [Member] | Construction [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,948	7,152
Real Estate Loans [Member] | Construction [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	4,407
Real Estate Loans [Member] | Construction [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	388
Real Estate Loans [Member] | Construction [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,948	2,357
Consumer [Member]
Recorded investment of past due [Abstract]
Total past due	143,064	61,316
90 days or greater past due and accruing	12	13
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	855	701
Nonaccrual With a related allowance	855	701
Nonaccrual Without a related allowance	0	0
90 days or greater past due and accruing	12	13
Total non-performing loans	867	714
Consumer [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	142,033	60,995
Consumer [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	1,031	321
Consumer [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	158	16
Consumer [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	6	282
Consumer [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	867	23
Other Commercial Loans [Member]
Recorded investment of past due [Abstract]
Total past due	134,285	136,168
90 days or greater past due and accruing	52	6
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	1,962	1,750
Nonaccrual With a related allowance	1,946	588
Nonaccrual Without a related allowance	16	1,162
90 days or greater past due and accruing	52	6
Total non-performing loans	2,014	1,756
Other Commercial Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	131,882	134,813
Other Commercial Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	2,403	1,355
Other Commercial Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	309	670
Other Commercial Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	200	366
Other Commercial Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	1,894	319
Other Agricultural Loans [Member]
Recorded investment of past due [Abstract]
Total past due	24,537	30,673
90 days or greater past due and accruing	0	0
Financing receivables on nonaccrual status [Abstract]
Financing receivable nonaccrual status	194	492
Nonaccrual With a related allowance	0	0
Nonaccrual Without a related allowance	194	492
90 days or greater past due and accruing	0	0
Total non-performing loans	194	492
Other Agricultural Loans [Member] | Current [Member]
Recorded investment of past due [Abstract]
Total past due	24,326	30,203
Other Agricultural Loans [Member] | Total Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	211	470
Other Agricultural Loans [Member] | 30 to 59 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	200	108
Other Agricultural Loans [Member] | 60 to 89 Days Past Due [Member]
Recorded investment of past due [Abstract]
Total past due	0	362
Other Agricultural Loans [Member] | 90 Days Or Greater [Member]
Recorded investment of past due [Abstract]
Total past due	11	0
State and Political Subdivision Loans [Member]
Recorded investment of past due [Abstract]
Total past due	54,874	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	54,874	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	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	$ 20,858	$ 12,187
Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	17,847	9,244
Business Assets [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,156	2,242
None [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	855	701
Real Estate Loans [Member] | Mortgages [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,517	2,961
Real Estate Loans [Member] | Mortgages [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,517	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	148	121
Real Estate Loans [Member] | Home Equity [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	148	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	10,818	1,135
Real Estate Loans [Member] | Commercial [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	10,818	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	2,416	2,670
Real Estate Loans [Member] | Agricultural [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	2,416	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	855	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	855	701
Other Commercial Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,962	1,750
Other Commercial Loans [Member] | Real Estate [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	0	0
Other Commercial Loans [Member] | Business Assets [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	1,962	1,750
Other Agricultural Loans [Member]
Amortized Cost Basis of Collateral-Dependent Nonaccrual Loans [Abstract]
Financing Receivable, Nonaccrual	194	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	$ 194	$ 492

Loans, Modifications to Borrowe

Loans, Modifications to Borrowers Experiencing Financial Difficulty (Details)	9 Months Ended
	Sep. 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	Sep. 30, 2024	Dec. 31, 2023
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	$ 2,486	$ 474
Consumer Residential Mortgages [Member]
Foreclosed assets held for sale [Abstract]
Foreclosed assets held for sale	127
Formal foreclosure proceedings on potential foreclosure assets	$ 831

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Amortized intangible assets [Abstract]
Gross carrying value	[1]	$ 7,259		$ 7,259		$ 7,170
Accumulated amortization	[1]	(4,176)		(4,176)		(3,520)
Net carrying value	[1]	3,083		3,083		3,650
Unamortized intangible assets [Abstract]
Goodwill	[1]	85,758		85,758		85,758
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		206	$ 237	656	$ 447
Estimated Amortization Expense [Abstract]
Remaining 2024		201		201
2025		722		722
2026		588		588
2027		475		475
2028		373		373
Thereafter		724		724
Net carrying value	[1]	3,083		3,083		3,650
Mortgage Servicing Rights (MSRs) [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	2,546		2,546		2,457
Accumulated amortization	[1]	(1,726)		(1,726)		(1,502)
Net carrying value	[1]	820		820		955
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		70	80	224	228
Estimated Amortization Expense [Abstract]
Remaining 2024		69		69
2025		244		244
2026		193		193
2027		136		136
2028		89		89
Thereafter		89		89
Net carrying value	[1]	820		820		955
Core Deposit Intangibles [Member]
Amortized intangible assets [Abstract]
Gross carrying value	[1]	4,713		4,713		4,713
Accumulated amortization	[1]	(2,450)		(2,450)		(2,018)
Net carrying value	[1]	2,263		2,263		2,695
Actual and Estimated Future Amortization Expense [Abstract]
Amortization expense		136	$ 157	432	$ 219
Estimated Amortization Expense [Abstract]
Remaining 2024		132		132
2025		478		478
2026		395		395
2027		339		339
2028		284		284
Thereafter		635		635
Net carrying value	[1]	$ 2,263		$ 2,263		$ 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Components of net periodic benefit cost [Abstract]
Service cost	$ 82	$ 75	$ 247	$ 230
Interest cost	106	104	317	324
Expected return on plan assets	(198)	(183)	(593)	(577)
Net amortization and deferral	8	17	24	31
Net periodic benefit cost	(2)	$ 13	(5)	$ 8
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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Deferred Compensation Arrangements [Abstract]
Number of shares authorized (in shares)	150,000		150,000
Number of shares available for grant (in shares)	104,672		104,672
Unvested Shares [Roll Forward]
Outstanding, beginning of period (in shares)	10,220		6,707
Granted (in shares)	1,961		7,891
Vested (in shares)	(571)		(2,988)
Outstanding, end of period (in shares)	11,610		11,610
Weighted Average Market Price [Roll Forward]
Outstanding, beginning of period (in dollars per share)	$ 55.81		$ 71.94
Granted (in dollars per share)	48.44		44.46
Vested (in dollars per share)	(70.81)		(69.76)
Outstanding, end of period (in dollars per share)	$ 53.82		$ 53.82
Additional General Disclosures [Abstract]
Share-based compensation expense	$ 69	$ 62	$ 191	$ 178
Compensation cost related to nonvested awards that has not yet been recognized	$ 625		$ 625
Period over which compensation cost is expected to be recognized			3 years

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss, By Component (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		$ 286,470	$ 263,228	$ 279,666	$ 200,147
Other comprehensive income (loss) before reclassifications (net of tax)		7,513	(5,202)	7,480	(2,317)
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)		(497)	(461)	(1,485)	(1,185)
Other comprehensive income (loss), net of tax		7,016	(5,663)	5,995	(3,502)
Balance		298,654	262,686	298,654	262,686
Accumulated Other Comprehensive (Loss) Income [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance		(25,932)	(30,980)	(24,911)	(33,141)
Other comprehensive income (loss), net of tax		7,016	(5,663)	5,995	(3,502)
Balance		(18,916)	(36,643)	(18,916)	(36,643)
Unrealized Gain (Loss) on Available for Sale Securities [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(29,158)	(35,119)	(28,238)	(37,514)
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	8,170	(6,025)	7,250	(3,669)
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	0	0	0	39
Other comprehensive income (loss), net of tax	[1]	8,170	(6,025)	7,250	(3,630)
Balance	[1]	(20,988)	(41,144)	(20,988)	(41,144)
Defined Benefit Pension Items [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	(959)	(1,045)	(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]	6	6	19	17
Other comprehensive income (loss), net of tax	[1]	6	6	19	17
Balance	[1]	(953)	(1,039)	(953)	(1,039)
Unrealized Loss on Interest Rate Swap [Member]
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance	[1]	4,185	5,184	4,299	5,429
Other comprehensive income (loss) before reclassifications (net of tax)	[1]	(657)	823	230	1,352
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax)	[1]	(503)	(467)	(1,504)	(1,241)
Other comprehensive income (loss), net of tax	[1]	(1,160)	356	(1,274)	111
Balance	[1]	$ 3,025	$ 5,540	$ 3,025	$ 5,540
[1]Amounts in parentheses indicate debits on the Consolidated Balance Sheet.

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss, Reclassification (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
AOCI Attributable to Parent [Abstract]
Available for sale securities gains (losses), net				$ 127	$ (274)
Interest expense		$ (17,365)	$ (14,285)	(50,942)	(30,201)
Provision for income taxes		(1,714)	(1,599)	(4,304)	(2,020)
NET INCOME		7,536	7,548	19,835	10,271
Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
NET INCOME	[1]	497	461	1,485	1,185
Unrealized Gains and Losses on Available for Sale Securities [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Available for sale securities gains (losses), net	[1]	0	0	0	(51)
Provision for income taxes	[1]	0	0	0	12
NET INCOME	[1]	0	0	0	(39)
Defined Benefit Pension Items [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Other expenses	[1]	(8)	(7)	(24)	(21)
Provision for income taxes	[1]	2	1	5	4
NET INCOME	[1]	(6)	(6)	(19)	(17)
Unrealized Gain (Loss) on Interest Rate Swap [Member] | Amount Reclassified from Accumulated Comprehensive Income (Loss) [Member]
AOCI Attributable to Parent [Abstract]
Interest expense	[1]	636	591	1,904	1,571
Provision for income taxes	[1]	(133)	(124)	(400)	(330)
NET INCOME	[1]	$ 503	$ 467	$ 1,504	$ 1,241
[1]Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

Fair Value Measurements, Measur

Fair Value Measurements, Measured on a Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Other Assets [Abstract]
Derivative instruments	$ 8,993	$ 13,687
Liabilities [Abstract]
Derivative instruments	(4,763)	(7,922)
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Collateral-Dependent Loans, estimated selling cost	207	396
Recurring [Member]
Assets [Abstract]
Equity securities	1,730	1,938
Available for sale securities [Abstract]
U.S. Agency securities	55,614	60,771
U.S. Treasury securities	123,304	143,288
Obligations of state and political subdivisions	97,442	101,787
Corporate obligations	12,641	12,403
Mortgage-backed securities in government sponsored entities	130,189	99,352
Loans held for sale	13,520	9,379
Other Assets [Abstract]
Derivative instruments	8,993	13,687
Liabilities [Abstract]
Derivative instruments	(4,763)	(7,922)
Recurring [Member] | Level I [Member]
Assets [Abstract]
Equity securities	1,730	1,938
Available for sale securities [Abstract]
U.S. Agency securities	0	0
U.S. Treasury securities	123,304	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	55,614	60,771
U.S. Treasury securities	0	0
Obligations of state and political subdivisions	97,442	101,787
Corporate obligations	12,641	12,403
Mortgage-backed securities in government sponsored entities	130,189	99,352
Loans held for sale	13,520	9,379
Other Assets [Abstract]
Derivative instruments	8,591	13,363
Liabilities [Abstract]
Derivative instruments	(4,763)	(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	402	324
Liabilities [Abstract]
Derivative instruments	0	0
Nonrecurring [Member]
Fair value assets and liabilities measured on non-recurring basis [Abstract]
Collateral-dependent loans	2,825	3,885
Other real estate owned	2,486	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	2,825	3,885
Other real estate owned	$ 2,486	$ 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			9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2024
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance	$ 494	$ 529	$ 657	$ 324
Total unrealized losses: Included in other comprehensive loss	0	0	0	0
Total losses included in earnings and held at reporting date	(92)	(92)	(220)	78
Purchases, sales and settlements		0	0
Transfers in and/or out of Level 3	0	0	0	0
Ending Balance	402	437	437	402
Change in unrealized (losses) for the period included in earnings (or changes in net assets) for assets held	$ (92)	$ (92)	$ (220)	$ 78

Fair Value Measurements, Quanti

Fair Value Measurements, Quantitative Information about Level 3 Fair Value Measurements (Details) $ in Thousands	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	$ 8,993	$ 13,687
Net derivative liability	4,763	7,922
IRLC Assets [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	402	324
Fair Value, Inputs, Level 3 [Member] | IRLC Assets [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Net derivative asset	402	324
Net derivative liability	$ 402	$ 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	0.735	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	0.9588	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	0.8811	0.8543

Fair Value Measurements, Quan_2

Fair Value Measurements, Quantitative Information (Details) - Appraised Collateral Values [Member] $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Collateral-Dependent Loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans	$ 2,825	$ 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	5 months 26 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	0.3646	0.2932
Collateral-Dependent Loans [Member] | Selling Costs [Member] | Minimum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans, Measurement input	0.04	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	0.0731	0.102
Other Real Estate Owned [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Collateral-dependent loans	$ 2,486	$ 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	0.20
Other Real Estate Owned [Member] | Discount for Time Since Appraisal [Member] | Maximum [Member]
Fair Value Measurement Inputs and Valuation Techniques [Abstract]
Other real estate owned, Measurement input	0.318
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	0.3151	0.32

Fair Value Measurements, By Bal

Fair Value Measurements, By Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Sep. 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	1,863,812	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	2,240,903	2,126,237
Financial liabilities [Abstract]
Deposits	584,296	413,367
Borrowed funds	221,607	313,217
Carrying Amount [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	3,820	4,070
Net loans	2,309,307	2,227,683
Financial liabilities [Abstract]
Deposits	2,450,149	2,321,481
Borrowed funds	231,732	322,036
Fair Value [Member] | Recurring [Member]
Financial assets [Abstract]
Interest bearing time deposits with other banks	3,820	4,070
Net loans	2,240,903	2,126,237
Financial liabilities [Abstract]
Deposits	2,448,108	2,315,374
Borrowed funds	$ 221,607	$ 313,217