Chemung Financial (CHMG) 10-Q 10 Aug 23 2023 Q2 Quarterly report Financial data

COVER

COVER - shares	6 Months Ended
	Jun. 30, 2023	Aug. 01, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	001-35741
Entity Registrant Name	CHEMUNG FINANCIAL CORP
Entity Incorporation, State or Country Code	NY
Entity Tax Identification Number	16-1237038
Entity Address, Address Line One	One Chemung Canal Plaza
Entity Address, City or Town	Elmira
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14901
City Area Code	607
Local Phone Number	737-3711
Title of 12(b) Security	Common stock, par value $.01 per share
Trading Symbol	CHMG
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		4,719,816
Entity Central Index Key	0000763563
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Jun. 30, 2023	Dec. 31, 2022
ASSETS
Cash and due from financial institutions		$ 25,499	$ 29,309
Interest-earning deposits in other financial institutions		28,727	26,560
Total cash and cash equivalents		54,226	55,869
Equity investments, at estimated fair value		2,841	2,830
Securities available for sale, at estimated fair value (amortized cost of $700,253, net of allowance for credit losses of $0 at June 30, 2023; and amortized cost of $729,198, net of allowance for credit losses on securities of $0 at December 31, 2022)		604,313	632,589
Securities held to maturity, estimated fair value of $1,778 at June 30, 2023 and $2,402 at December 31, 2022 (net of allowance for credit losses of $0 at June 30, 2023)		1,804	2,424
FHLBNY and FRBNY Stock, at cost		6,328	8,197
Loans, net of deferred loan fees		1,893,906	1,829,448
Allowance for credit losses	[1]	(20,172)	(19,659)
Loans, net		1,873,734	1,809,789
Loans held for sale		785	0
Premises and equipment, net		15,496	16,113
Operating lease right-of-use assets		6,050	6,449
Goodwill		21,824	21,824
Bank-owned life insurance		2,892	2,871
Interest rate swap assets		26,450	27,141
Accrued interest receivable and other assets		57,930	59,457
Total assets		2,674,673	2,645,553
Deposits:
Non-interest-bearing		671,643	733,329
Interest-bearing		1,718,551	1,593,898
Total deposits		2,390,194	2,327,227
FHLBNY overnight advances		50,760	95,810
Long term finance lease obligation		3,189	3,327
Operating lease liabilities		6,228	6,620
Dividends payable		1,462	1,455
Interest rate swap liabilities		26,450	27,196
Accrued interest payable and other liabilities		18,964	17,530
Total liabilities		2,497,247	2,479,165
Shareholders' equity:
Common stock, $0.01 par value per share, 10,000,000 shares authorized;   5,310,076 issued at June 30, 2023 and December 31, 2022		53	53
Additional paid-in capital		47,740	47,331
Retained earnings		221,412	211,859
Treasury stock, at cost; 594,344 shares at June 30, 2023 and 615,448   shares at December 31, 2022		(17,033)	(17,598)
Accumulated other comprehensive loss		(74,746)	(75,257)
Total shareholders' equity		177,426	166,388
Total liabilities and shareholders' equity		$ 2,674,673	$ 2,645,553
[1]Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Available-for-sale, amortized cost, net	$ 700,253,000	$ 729,198,000
Available-for-sale, allowance for credit loss	0	0
Securities held to maturity, estimated fair value	1,778,000	$ 2,402,000
Securities held to maturity, allowance for credit loss	$ 0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	5,310,076	5,310,076
Treasury stock, at cost (in shares)	594,344	615,448

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Interest and dividend income:
Loans, including fees		$ 23,791,000	$ 15,390,000	$ 46,080,000	$ 29,871,000
Taxable securities		3,630,000	2,863,000	7,213,000	5,551,000
Tax exempt securities		259,000	268,000	520,000	538,000
Interest-earning deposits		116,000	17,000	213,000	36,000
Total interest and dividend income		27,796,000	18,538,000	54,026,000	35,996,000
Interest expense:
Deposits		8,469,000	769,000	13,856,000	1,517,000
Borrowed funds		732,000	128,000	1,628,000	161,000
Total interest expense		9,201,000	897,000	15,484,000	1,678,000
Net interest income		18,595,000	17,641,000	38,542,000	34,318,000
Provision (credit) for credit losses	[1]	236,000	(1,744,000)	513,000	(2,889,000)
Net interest income after provision for credit losses		18,359,000	19,385,000	38,029,000	37,207,000
Non-interest income:
Changes in fair value of equity investments		(103,000)	(242,000)	(31,000)	(355,000)
Net gains on sales of loans held for sale		18,000	25,000	23,000	99,000
Net gains on sales of other real estate owned		14,000	46,000	14,000	46,000
Income from bank-owned life insurance		11,000	11,000	21,000	22,000
Other		751,000	709,000	1,433,000	1,649,000
Total non-interest income		5,447,000	5,319,000	10,870,000	10,982,000
Non-interest expenses:
Salaries and wages		6,704,000	6,056,000	13,487,000	12,279,000
Pension and other employee benefits		1,808,000	1,937,000	3,488,000	3,655,000
Other components of net periodic pension and postretirement benefits		(174,000)	(403,000)	(348,000)	(811,000)
Net occupancy		1,440,000	1,369,000	2,905,000	2,796,000
Furniture and equipment		461,000	410,000	879,000	847,000
Data processing		2,473,000	2,468,000	4,854,000	4,655,000
Professional services		602,000	664,000	1,042,000	1,185,000
Amortization of intangible assets		0	4,000	0	15,000
Marketing and advertising		170,000	184,000	502,000	460,000
Other real estate owned		1,000	8,000	39,000	(29,000)
FDIC insurance		586,000	284,000	1,083,000	598,000
Loan expense		308,000	176,000	540,000	391,000
Other		1,534,000	1,185,000	3,278,000	2,969,000
Total non-interest expenses		15,913,000	14,342,000	31,749,000	29,010,000
Income before income tax expense		7,893,000	10,362,000	17,150,000	19,179,000
Income tax expense		1,613,000	2,338,000	3,600,000	4,288,000
Net income		$ 6,280,000	$ 8,024,000	$ 13,550,000	$ 14,891,000
Weighted average shares outstanding, basic (in shares)		4,729	4,690	4,725	4,690
Weighted average shares outstanding, diluted (in shares)		4,729	4,690	4,725	4,690
Basic earnings per share (in dollars per share)		$ 1.33	$ 1.72	$ 2.87	$ 3.18
Diluted earnings per share (in dollars per share)		$ 1.33	$ 1.72	$ 2.87	$ 3.18
WMG fee income
Non-interest income:
Revenues from contracts with customer		$ 2,603,000	$ 2,628,000	$ 5,183,000	$ 5,385,000
Service charges on deposit accounts
Non-interest income:
Revenues from contracts with customer		959,000	936,000	1,900,000	1,800,000
Interchange revenue from debit card transactions
Non-interest income:
Revenues from contracts with customer		$ 1,194,000	$ 1,206,000	$ 2,327,000	$ 2,336,000
[1]Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 6,280	$ 8,024	$ 13,550	$ 14,891
Other comprehensive income (loss):
Unrealized holding gains (losses) on securities available for sale	(7,156)	(24,050)	669	(66,165)
Tax effect	(1,874)	(6,303)	176	(17,331)
Net of tax amount	(5,282)	(17,747)	493	(48,834)
Change in funded status of defined benefit pension plan and other benefit plans:
Reclassification adjustment for amortization of net actuarial loss	12	11	24	25
Total before tax effect	12	11	24	25
Tax effect	3	4	6	6
Net of tax amount	9	7	18	19
Total other comprehensive income (loss)	(5,273)	(17,740)	511	(48,815)
Comprehensive income (loss)	$ 1,007	$ (9,716)	$ 14,061	$ (33,924)

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands		Total	Cumulative effect adjustment for the adoption of ASC 326	Cumulative Effect, Period of Adoption, Adjusted Balance	Common Stock	Common Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Additional Paid-in Capital	Additional Paid-in Capital Cumulative Effect, Period of Adoption, Adjusted Balance	Retained Earnings	Retained Earnings Cumulative effect adjustment for the adoption of ASC 326	Retained Earnings Cumulative Effect, Period of Adoption, Adjusted Balance	Treasury Stock	Treasury Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Cumulative Effect, Period of Adoption, Adjusted Balance
Beginning balance at Dec. 31, 2021		$ 211,455			$ 53		$ 46,901		$ 188,877			$ (17,846)		$ (6,530)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		14,891							14,891
Other comprehensive loss		(48,815)												(48,815)
Restricted stock awards		333					333
Restricted stock units for directors' deferred compensation plan		100					100
Distribution of shares of treasury stock grants for employee restricted stock awards		0					(112)					112
Cash dividends declared		(2,898)							(2,898)
Distribution of treasury stock for directors' compensation		105					(139)					244
Repurchase of shares of common stock		(695)										(695)
Sale of shares of treasury stock	[1]	216					83					133
Forfeitures of shares of restricted stock awards		(2)					30					(32)
Ending balance at Jun. 30, 2022		174,690			53		47,196		200,870			(18,084)		(55,345)
Beginning balance at Dec. 31, 2021		211,455			53		46,901		188,877			(17,846)		(6,530)
Ending balance at Dec. 31, 2022		$ 166,388	$ (1,076)	$ 165,312	53	$ 53	47,331	$ 47,331	211,859	$ (1,076)	$ 210,783	(17,598)	$ (17,598)	(75,257)	$ (75,257)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Accounting Standards Update [Extensible Enumeration]		Accounting Standards Update 2016-13 [Member]
Beginning balance at Mar. 31, 2022		$ 185,510			53		46,880		194,295			(18,113)		(37,605)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		8,024							8,024
Other comprehensive loss		(17,740)												(17,740)
Restricted stock awards		154					154
Restricted stock units for directors' deferred compensation plan		95					95
Cash dividends declared		(1,449)							(1,449)
Sale of shares of treasury stock	[1]	98					37					61
Forfeitures of shares of restricted stock awards		(2)					30					(32)
Ending balance at Jun. 30, 2022		174,690			53		47,196		200,870			(18,084)		(55,345)
Beginning balance at Dec. 31, 2022		166,388	$ (1,076)	$ 165,312	53	$ 53	47,331	$ 47,331	211,859	(1,076)	$ 210,783	(17,598)	$ (17,598)	(75,257)	$ (75,257)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		13,550							13,550
Other comprehensive loss		511												511
Restricted stock awards		548					548
Restricted stock units for directors' deferred compensation plan		10					10
Distribution of shares of treasury stock grants for employee restricted stock awards		0					(131)					131
Cash dividends declared		(2,921)							(2,921)
Distribution of treasury stock for directors' compensation		96					(147)					243
Repurchase of shares of common stock		(98)										(98)
Sale of shares of treasury stock	[1]	419					118					301
Forfeitures of shares of restricted stock awards		(1)					11					(12)
Ending balance at Jun. 30, 2023		177,426			53		47,740		221,412			(17,033)		(74,746)
Beginning balance at Mar. 31, 2023		177,342			53		47,387		216,594	$ (1,100)		(17,219)		(69,473)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		6,280							6,280
Other comprehensive loss		(5,273)												(5,273)
Restricted stock awards		285					285
Restricted stock units for directors' deferred compensation plan		5					5
Cash dividends declared		(1,462)							(1,462)
Sale of shares of treasury stock	[1]	250					52					198
Forfeitures of shares of restricted stock awards		(1)					11					(12)
Ending balance at Jun. 30, 2023		$ 177,426			$ 53		$ 47,740		$ 221,412			$ (17,033)		$ (74,746)
[1]All treasury stock sales were completed at the prevailing market price with the Chemung Canal Trust Company Profit Sharing, Savings, and Investment Plan which is a defined contribution plan sponsored by the Bank.

CONSOLIDATED STATEMENTS OF SH_2

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (in dollars per share)	$ 0.31	$ 0.31	$ 0.62	$ 0.62
Sale of shares of treasury stock (in shares)	6,955	2,137	10,509	4,682
Forfeitures of shares of restricted stock awards (in shares)	326	681	326	681
Distribution of shares of treasury stock for employee restricted stock awards (in shares)			4,577	3,985
Distribution of shares of treasury stock for director restricted stock awards (in shares)			8,492	8,575
Treasury stock acquired (in shares)			2,148	15,388

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income		$ 13,550,000	$ 14,891,000
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization (increase in) of right-of-use assets		399,000	393,000
Amortization of intangible assets		0	15,000
Provision for credit losses	[1]	513,000	(2,889,000)
Loss on disposal of fixed assets		3,000	20,000
Depreciation and amortization of fixed assets		1,060,000	1,147,000
Amortization of premiums on securities, net		1,270,000	2,172,000
Gain on sales of loans held for sale, net		(23,000)	(99,000)
Proceeds from sales of loans held for sale		1,318,000	5,575,000
Loans originated and held for sale		(2,080,000)	(5,080,000)
Net gains on sale of other real estate owned		(14,000)	(46,000)
Write-downs on other real estate owned		(3,000)	0
Net change in fair value of equity investments		31,000	355,000
Proceeds from sales of trading assets		39,000	37,000
Purchase of equity investments		(81,000)	(178,000)
Decrease (Increase) in other assets and accrued interest receivable		1,317,000	(8,656,000)
Increase in accrued interest payable		1,964,000	25,000
Expense related to restricted stock units for directors' deferred compensation plan		10,000	100,000
Expense related to employee restricted stock awards		548,000	333,000
Increases in (payments on) operating leases		(392,000)	(380,000)
Net (gain) loss on interest rate swaps		(55,000)	(199,000)
(Decrease) increase in other liabilities		(1,488,000)	10,371,000
Income from bank owned life insurance		(21,000)	(22,000)
Net cash provided by operating activities		17,865,000	17,885,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from maturities, calls, and principal paydowns on securities available for sale		30,883,000	53,412,000
Proceeds from maturities and principal collected on securities held to maturity		619,000	842,000
Purchases of securities available for sale		(3,207,000)	(22,713,000)
Purchase of FHLBNY and FRBNY stock		(29,969,000)	(13,096,000)
Redemption of FHLBNY and FRBNY stock		31,838,000	11,417,000
Proceeds from sales of fixed assets		0	125,000
Purchases of premises and equipment		(446,000)	(135,000)
Proceeds from sale of other real estate owned		154,000	159,000
Net increase in loans		(64,566,000)	(100,256,000)
Net cash used in investing activities		(34,694,000)	(70,245,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net decrease in demand deposits, interest-bearing demand accounts, savings accounts, and insured money market accounts		(80,135,000)	(59,925,000)
Increase in time deposits		143,102,000	87,283,000
Net change in FHLB overnight advances		(45,050,000)
Net change in FHLB overnight advances			31,300,000
Payments made on finance leases		(138,000)	(133,000)
Purchase of treasury stock		(98,000)	(695,000)
Sale of treasury stock		419,000	216,000
Cash dividends paid		(2,914,000)	(2,899,000)
Net cash provided by financing activities		15,186,000	55,147,000
Net (decrease) increase in cash and cash equivalents		(1,643,000)	2,787,000
Cash and cash equivalents, beginning of period		55,869,000	26,981,000
Cash and cash equivalents, end of period		54,226,000	29,768,000
Cash paid for:
Interest		13,520,000	1,653,000
Income taxes		4,056,000	2,545,000
Supplemental disclosure of non-cash activity:
Transfer of loans to other real estate owned		108,000	292,000
Dividends declared, not yet paid		$ 1,462,000	$ 1,449,000
[1]Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The Corporation, through its wholly-owned subsidiaries, the Bank and CFS, provides a wide range of banking, financing, fiduciary and other financial services to its clients. The Corporation and the Bank are subject to the regulations of certain federal and state agencies and undergo periodic examinations by those regulatory authorities. CRM, a wholly-owned subsidiary of the Co rporation, which was formed and began operations on May 31, 2016, is a Nevada-based captive insurance company which insures against certain risks unique to the operations of the Corporation and its subsidiaries and for which insurance may not be currently available or economically feasible in today's insurance marketplace. CRM pools resources with several other similar insurance company subsidiaries of financial institutions to spread a limited amount of risk among themselves. CRM is subject to regulations of the State of Nevada and undergoes periodic examinations by the Nevada Division of Insurance. Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in conformity with GAAP for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Article 8 of Regulation S-X of the Exchange Act. These financial statements include the accounts of the Corporation and its subsidiaries, and all significant intercompany balances and transactions are eliminated in consolidation. Amounts in the prior periods' consolidated financial statements are reclassified whenever necessary to conform to the current period's presentation. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and disclosures provided, and actual results could differ. In the opinion of management, all adjustments (consisting of normal recurring adjustments) and disclosures necessary for the fair presentation of the accompanying consolidated financial statements have been included. The unaudited consolidated financial statements should be read in conjunction with the Corporation's 2022 Annual Report on Form 10-K for the year ended December 31, 2022. The results of operations for any interim periods are not necessarily indicative of the results which may be expected for the entire year or any other period. Reclassifications Amounts in the prior year financial statements are reclassified whenever necessary to conform to the current year's presentation. Recent Accounting Pronouncements Accounting Standards Adopted in 2023 : Financial Instruments - Credit Losses - Topic 326 In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The objective of the ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. The ASU supersedes prior GAAP by replacing the incurred loss impairment method with a methodology that reflects lifetime expected credit losses and requires the consideration of a broader range of reasonable and supportable information to form loss estimates. In November 2019, the FASB adopted an amendment to postpone the effective date of ASU 2016-13 to January 2023, for some entities, including certain Securities and Exchange Commission filers. As a smaller reporting company, the Corporation was eligible for and elected delayed adoption. The Corporation adopted the standard on January 1, 2023, and recognized a one-time cumulative-effect adjustment to retained earnings, of $1.5 million, or $1.1 million, net of tax effects, of which $1.1 million reflected the establishment of an allowance for credit losses on unfunded commitments, $0.4 million reflected additional allowance related to the loan portfolio, and no adjustment was recognized related to the securities portfolio. The quantitative component of the estimate relies on the statistical relationship between the projected value of an economic indicator and the implied historical loss experience among a curated group of peers. The Corporation utilized regression analyses of peer data, in which the Corporation was included, and where observed credit losses and selected economic factors were used to determine suitable loss drivers for modeling the lifetime rates of probability of default (PD). A loss given default rate (LGD) is assigned to each pool for each period based on these PD outcomes. The model fundamentally utilizes an expected discounted cash flow (DCF) analysis for all loan portfolio segments. The DCF analysis is run at the instrument-level and incorporates an array of loan-specific data points and segment-implied assumptions to determine the lifetime expected loss attributable to each instrument. An implicit "hypothetical loss" is derived for each period of the DCF, and helps establish the present value of future cash flows for each period. The reserve applied to a specific instrument is the difference between the sum of the present value of future cash flows and the book balance of the loan at the measurement date. Portfolio segments are the level at which loss assumptions are applied to a pool of loans based on the similarity of risk characteristics inherent in the included instruments, relying on FFIEC Call Report codes. The loss driver for each loan portfolio segment is derived from a readily available and reasonable economic forecast, chiefly the FOMC of the Federal Reserve's projections of civilian unemployment and year-over-year U.S. GDP growth. Forecasts are applied over a four-quarter period and revert to the lookback period's historical mean for the economic indicator over an eight-quarter horizon, on a straight-line basis. The model incorporates qualitative factor adjustments in order to calibrate the model for risk in each portfolio segment that may not be captured through quantitative analysis. Determinations regarding qualitative adjustments are reflective of management's expectation of loss conditions differing from those already captured in the quantitative component of the model. The Corporation evaluates all assets exhibiting potential credit risk, including off-balance sheet exposures on unfunded commitments, and debt securities. Allowances on unfunded commitments utilize a calculated funding rate to estimate the Corporation's future obligations, and applies the overall loss rate assigned to each concurrent pool. Securities backed by U.S. government-related agencies are determined to be zero-credit loss securities. Potential losses on obligations of states, political subdivisions, and corporate bonds and notes are analyzed by management to determine whether any of the losses may be attributable to credit-related factors on an individual basis. The adoption of ASU 2016-13 had an initial impact on the allowance for credit losses on loans of $0.4 million, reflecting changes in the methodology when compared to the allowance for loan losses on loans at December 31, 2022. The increase represents an increase of $0.2 million in the allowance relating to commercial loans, the combined effect of changes to commercial & agricultural and commercial real estate, and an increase of $0.2 million in consumer loans, mostly in relation to indirect auto lending. The remainder of the adoption impact, or $1.1 million, related to the establishment of an allowance for unfunded commitments. Troubled Debt Restructurings and Vintage Disclosures - Topic 326 In March 2022, the FASB issued ASU 2022-02, Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. The ASU made certain targeted amendments specific to troubled debt restructurings (TDRs) by creditors and vintage disclosure related to gross write-offs. Upon adoption, the Corporation will be required to apply the loan and refinancing and restructuring guidance to determine whether a modification results in a new loan or a continuation of an existing loan, rather than applying the recognition and measurement guidance for TDRs. The ASU also requires companies to disclose current-period gross write-offs by year of origination for financing receivables and net investment in leases within scope of Subtopic 326-20. The Corporation adopted the standard prospectively, beginning January 1, 2023, concurrently with the aforementioned ASU 2016-13, and its impact can be found within Note 4 to the consolidated financial statements. The Corporation established a methodology for identifying and reporting the financial impact of modifications made to borrowers who are deemed to be experiencing financial difficulty. Reference Rate Reform - ASC 848 ASU No. 2022-06, Deferral of the Sunset Date of Topic 848 , was issued in December 2022 and defers the date for which accounting relief can be applied under Topic 848. ASU 2022-06 applies to entities that have contracts, hedging relationships and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. The objective of the guidance in Topic 848 is to ease the burden in accounting related to the recognition of the effects of reference rate reform on financial reporting. A sunset provision was included within Topic 848 based on expectations of when LIBOR would cease being published. The Corporation had adopted the accounting relief provisions of Topic 848 effective October 1, 2020. The amendments in ASU 2022-06 defer the sunset date of Topic 848 from December 31, 2022 to December 31, 2024, after which entities will no longer be able to apply the accounting relief in Topic 848. ASU 2022-06 was effective for all entities upon its issuance. The adoption of the provisions of Topic 848, as amended, did not have a material impact on the Corporation’s consolidated financial statements. Accounting Standards Pending Adoption None. Risks and Uncertainties Current Banking Environment Industry events transpiring prior to the Corporation’s filing date, continue to present challenges to the banking sector. Market conditions and external factors may unpredictably impact the competitive landscape for deposits in the banking industry. Additionally, the rising interest rate environment has increased competition for liquidity and the premium at which liquidity is available to meet funding needs. The Corporation believes the sources of liquidity presented in these Unaudited Consolidated Financial Statements and the Notes to the Unaudited Consolidated Financial Statements are sufficient to meet its needs as of the balance sheet date. An unexpected decrease in deposit balances due to heavy withdrawal activity could adversely impact the Corporation's ability to rely on organic deposits to primarily fund its operations, potentially requiring greater reliance on secondary sources of liquidity to meet withdrawal demands or to fund continuing operations. These sources may include proceeds from Federal Home Loan Bank advances, sales of investment securities and loans, federal funds lines of credit from correspondent banks, and out-of-market time deposits. In response to these events, the Treasury Department, Federal Reserve, and FDIC jointly announced the Bank Term Funding Program (BTFP) on March 12, 2023. This program aims to enhance liquidity by allowing institutions to pledge certain securities at the par value of the securities, and at a borrowing rate of ten basis points over the one-year overnight index swap rate. The BTFP is available to eligible U.S. federally insured depository institutions, with advances having a term of up to one year and no prepayment penalties. As of the date of the release of the Unaudited Consolidated Financial Statements, the Corporation has not accessed the BTFP. Such reliance on secondary funding sources could increase the Corporation's overall cost of funding and thereby reduce net income. While the Corporation believes its current sources of liquidity are adequate to fund operations, there is no guarantee they will suffice to meet future liquidity demands. This may necessitate slowing or discontinuing loan growth, capital expenditures, or other investments, or liquidating assets. For further discussion of the Corporation's liquidity practices, see pages 73-75 of this Form 10-Q.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE (shares in thousands)Basic earnings per share is net income divided by the weighted average number of common shares outstanding during the period. Issuable shares, including those related to directors’ restricted stock shares, are considered outstanding and are included in the computation of basic earnings per share. All outstanding unvested share-based payment awards that contain rights to nonforfeitable dividends are considered participating securities for this calculation. Restricted stock awards are grants of participating securities and are considered outstanding at grant date. Earnings per share information is adjusted to present comparative results for stock splits and stock dividends that occur. Earnings per share were computed by dividing net income by 4,729 and 4,690 weighted average shares outstanding for the three month periods ended June 30, 2023 and 2022, respectively. Earnings per share were computed by dividing net income by 4,725 and 4,690 weighted average shares outstanding for the six month periods ended June 30, 2023 and 2022, respectively. There were no common stock equivalents during the three and six month periods ended June 30, 2023 or 2022.

SECURITIES

SECURITIES	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES Amortized cost and estimated fair value of securities available for sale are as follows (in thousands): June 30, 2023 Amortized Cost Unrealized Gains Unrealized Losses Allowance for Credit Losses Estimated Fair Value U.S. Treasury notes and bonds $ 62,156 $ — $ 5,959 $ — $ 56,197 Mortgage-backed securities, residential 497,995 — 80,630 — 417,365 Obligations of states and political subdivisions 39,568 1 985 — 38,584 Corporate bonds and notes 25,750 — 5,879 — 19,871 SBA loan pools 74,784 112 2,600 — 72,296 Total $ 700,253 $ 113 $ 96,053 $ — $ 604,313 December 31, 2022 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value U.S. Treasury notes and bonds $ 61,800 $ — $ 6,225 $ 55,574 Mortgage-backed securities, residential 518,838 — 83,707 435,131 Obligations of states and political subdivisions 39,828 2 938 38,892 Corporate bonds and notes 25,750 — 3,780 21,970 SBA loan pools 82,982 155 2,116 81,022 Total $ 729,198 $ 157 $ 96,766 $ 632,589 Amortized cost and estimated fair value of securities held to maturity are as follows (in thousands): June 30, 2023 Amortized Cost Unrecognized Gains Unrecognized Losses Allowance for Credit Losses Estimated Fair Value Obligations of states and political subdivisions $ 824 $ — $ — $ — $ 824 Time deposits with other financial institutions 980 — 26 — 954 Total $ 1,804 $ — $ 26 $ — $ 1,778 December 31, 2022 Amortized Cost Unrecognized Gains Unrecognized Losses Estimated Fair Value Obligations of states and political subdivisions $ 952 $ — $ — $ 952 Time deposits with other financial institutions 1,472 — 22 1,450 Total $ 2,424 $ — $ 22 $ 2,402 The amortized cost and estimated fair value of debt securities are shown below by expected maturity. Expected maturities may differ from contractual maturities if borrowers have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately (in thousands): June 30, 2023 Available for Sale Held to Maturity Amortized Fair Amortized Fair Within one year $ 5,804 $ 5,732 $ 284 $ 283 After one, but within five years 103,670 94,774 880 855 After five, but within ten years 17,531 13,698 640 640 After ten years 469 448 — — 127,474 114,652 1,804 1,778 Mortgage-backed securities, residential 497,995 417,365 — — SBA loan pools 74,784 72,296 — — Total $ 700,253 $ 604,313 $ 1,804 $ 1,778 There were no proceeds from sales and calls of securities resulting in gains or losses for the six month periods ended June 30, 2023 and 2022. The following tables summarize the investment securities available for sale with unrealized losses at June 30, 2023 and December 31, 2022 by aggregated major security type and length of time in a continuous unrealized loss position (in thousands): Less than 12 months 12 months or longer Total June 30, 2023 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury notes and bonds $ 1,920 $ 19 $ 54,277 $ 5,940 $ 56,197 $ 5,959 Mortgage-backed securities, residential 6,705 616 410,660 80,014 417,365 80,630 Obligations of states and political subdivisions 25,467 485 13,006 500 38,473 985 Corporate bonds and notes 6,939 3,061 12,932 2,818 19,871 5,879 SBA loan pools 8,249 24 53,991 2,576 62,240 2,600 Total temporarily impaired securities $ 49,280 $ 4,205 $ 544,866 $ 91,848 $ 594,146 $ 96,053 Less than 12 months 12 months or longer Total December 31, 2022 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury notes and bonds $ 1,011 $ 30 $ 54,563 $ 6,195 $ 55,574 $ 6,225 Mortgage-backed securities, residential 79,891 7,621 355,240 76,086 435,131 83,707 Obligations of states and political subdivisions 37,847 938 — — 37,847 938 Corporate bonds and notes 4,515 485 7,455 3,295 11,970 3,780 SBA loan pools 14,333 925 51,123 1,191 65,456 2,116 Total temporarily impaired securities $ 137,597 $ 9,999 $ 468,381 $ 86,767 $ 605,978 $ 96,766 Assessment of Available for Sale Debt Securities for Credit Risk Management assesses the decline in fair value of investment securities on a regular basis. Unrealized losses on debt securities may occur from current market conditions, increases in interest rates since the time of purchase, a structural change in an investment, volatility of earnings of a specific issuer, or deterioration in credit quality of the issuer. Management evaluates both qualitative and quantitative factors to assess whether an impairment exists. The following is a discussion of the credit quality characteristics of portfolio segments carrying material unrealized losses as of June 30, 2023. Obligations of U.S. Governmental agencies and sponsored enterprises : At June 30, 2023, the majority of the Corporation’s unrealized losses in available for sale investment securities related to mortgage-backed securities, issued by government-sponsored entities and agencies. Declines in fair value are attributable to changes in interest rates and illiquidity, not credit quality. The Corporation does not have the intent, and it is not likely to be required to, sell these securities prior to their anticipated recovery. Because the Corporation considers these obligations to carry zero loss estimates, no ACL has been recorded as of June 30, 2023. Corporate bonds and notes :

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	6 Months Ended
	Jun. 30, 2023
Credit Loss [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	LOANS AND ALLOWANCE FOR CREDIT LOSSES The composition of the loan portfolio, net of deferred origination fees and costs, is summarized as follows (in thousands): June 30, 2023 December 31, 2022 Commercial and agricultural: Commercial and industrial $ 253,501 $ 252,044 Agricultural 305 249 Commercial mortgages: Construction 124,942 108,243 Commercial mortgages, other 923,585 888,670 Residential mortgages 285,084 285,672 Consumer loans: Home equity lines and loans 85,283 81,401 Indirect consumer loans 210,532 202,124 Direct consumer loans 10,674 11,045 Total loans, net of deferred loan fees and costs 1,893,906 1,829,448 Allowance for credit losses (20,172) (19,659) Loans, net $ 1,873,734 $ 1,809,789 The Corporation's concentrations of credit risk by loan type are reflected in the preceding table. The concentrations of credit risk with standby letters of credit, committed lines of credit and commitments to originate new loans generally follow the loan classifications in the table above. Accrued interest receivable on loans amounted to $6.6 million at June 30, 2023 and $6.5 million at December 31, 2022. Accrued interest receivable on loans is included in the "accrued interest receivable and other assets" line item on the Corporation's Consolidated Balance Sheets, and is excluded from the estimate of credit losses. The following table presents the activity in the allowance for credit losses by portfolio segment for the three month period ended June 30, 2023 (in thousands): Three Months Ended June 30, 2023 Allowance for credit losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, April 1, 2023 $ 4,053 $ 10,983 $ 1,892 $ 3,147 $ 20,075 Charge-offs (9) — — (242) (251) Recoveries 3 1 — 101 105 Net recoveries (charge-offs) (6) 1 — (141) (146) Provision (1) 74 10 13 146 243 Ending balance, June 30, 2023 $ 4,121 $ 10,994 $ 1,905 $ 3,152 $ 20,172 (1) Additional credit provision related to off-balance sheet exposure was $7 thousand for the three months ended June 30, 2023. Refer to Note 1-Summary of Significant Accounting Policies in our Annual report on Form 10-K for the fiscal year ended December 31, 2022, for the allowance for loan losses policy effective prior to the adoption of ASC 326- Financial Instruments-Credit Losses , as of December 31, 2022. The following table presents the activity in the allowance for loan losses by portfolio segment for the three month period ended June 30, 2022 (in thousands): Three Months Ended June 30, 2022 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, April 1, 2022 $ 3,485 $ 12,963 $ 1,606 $ 1,874 $ 19,928 Charge-offs (16) (687) — (128) (831) Recoveries 23 1 — 108 132 Net recoveries (charge-offs) 7 (686) — (20) (699) Provision 72 (1,963) 108 39 (1,744) Ending balance, June 30, 2022 $ 3,564 $ 10,314 $ 1,714 $ 1,893 $ 17,485 The following table presents the activity in the allowance for credit losses by portfolio segment for the six month period ended June 30, 2023 (in thousands): Six Months Ended June 30, 2023 Allowance for credit losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, January 1, 2023 $ 3,373 $ 11,576 $ 1,845 $ 2,865 $ 19,659 Cumulative effect adjustment for the adoption of ASC 326 909 (695) (16) 176 374 Beginning balance after cumulative effect adjustment, January 1, 2023 4,282 10,881 1,829 3,041 20,033 Charge-offs (199) — — (437) (636) Recoveries 8 1 — 212 221 Net recoveries (charge-offs) (191) 1 — (225) (415) Provision (1) 30 112 76 336 554 Ending balance, June 30, 2023 $ 4,121 $ 10,994 $ 1,905 $ 3,152 $ 20,172 (1) Additional credit provision related to off-balance sheet exposure was $41 thousand for the six months ended June 30, 2023. The following table presents the activity in the allowance for loan losses by portfolio segment for the six month period ended June 30, 2022 (in thousands): Six Months Ended June 30, 2022 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, January 1, 2022 $ 3,591 $ 13,556 $ 1,803 $ 2,075 $ 21,025 Charge-offs (20) (687) — (322) (1,029) Recoveries 30 2 — 346 378 Net recoveries (charge-offs) 10 (685) — 24 (651) Provision (37) (2,557) (89) (206) (2,889) Ending balance, June 30, 2022 $ 3,564 $ 10,314 $ 1,714 $ 1,893 $ 17,485 Unfunded Commitments The allowance for credit losses on unfunded commitments is recognized as a liability (other liabilities in the Consolidated Balance Sheets), with adjustments to the reserve recognized in the provision for credit losses on the Consolidated Statements of Income. The Corporation established a reserve for unfunded commitments in conjunction with its adoption of ASC 326- Financial Instruments-Credit Losses . The following table presents the activity in the allowance for credit losses on unfunded commitments for the three month periods ended June 30, 2023 and 2022: For the Three Months Ended Allowance for credit losses on unfunded commitments June 30, 2023 June 30, 2022 Beginning balance $ 1,048 $ — Impact of ASC 326 adoption — — Provision for unfunded commitments (7) — Ending balance $ 1,041 $ — The following table presents the provision for credit losses on loans and unfunded commitments for the three month period ended June 30, 2023, based upon the current expected credit loss methodology, and the provision for loan losses on loans for the three month period ended June 30, 2022, based upon the incurred loss methodology: For the Three Months Ended Provision for credit losses June 30, 2023 June 30, 2022 Provision for credit losses on loans $ 243 $ (1,744) Provision for unfunded commitments (7) — Total provision (credit) for credit losses $ 236 $ (1,744) The following table presents the activity in the allowance for credit losses on unfunded commitments for the six month periods ended June 30, 2023 and 2022: For the Six Months Ended Allowance for credit losses on unfunded commitments June 30, 2023 June 30, 2022 Beginning balance $ — $ — Impact of ASC 326 adoption 1,082 — Provision for unfunded commitments (41) — Ending balance $ 1,041 $ — The following table presents the provision for credit losses on loans and unfunded commitments for the six month period ended June 30, 2023, based upon the current expected credit loss methodology, and the provision for loan losses on loans for the six month period ended June 30, 2022, based upon the incurred loss methodology: For the Six Months Ended Provision for credit losses June 30, 2023 June 30, 2022 Provision for credit losses on loans $ 554 $ (2,889) Provision for unfunded commitments (41) — Total provision (credit) for credit losses $ 513 $ (2,889) The following tables present the balance in the allowance for credit losses and allowance for loan losses, and the amortized cost basis in loans by portfolio segment, as of June 30, 2023 and December 31, 2022 (in thousands): June 30, 2023 Allowance for credit losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually analyzed $ 996 $ 33 $ — $ 61 $ 1,090 Collectively analyzed 3,125 10,961 1,905 3,091 19,082 Total ending allowance balance $ 4,121 $ 10,994 $ 1,905 $ 3,152 $ 20,172 December 31, 2022 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually evaluated for impairment $ 1,078 $ 38 $ — $ 31 $ 1,147 Collectively evaluated for impairment 2,295 11,538 1,845 2,834 18,512 Total ending allowance balance $ 3,373 $ 11,576 $ 1,845 $ 2,865 $ 19,659 June 30, 2023 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually analyzed $ 1,714 $ 3,964 $ — $ 259 $ 5,937 Loans collectively analyzed 252,092 1,044,563 285,084 306,230 1,887,969 Total ending loans balance $ 253,806 $ 1,048,527 $ 285,084 $ 306,489 $ 1,893,906 December 31, 2022 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually evaluated for impairment $ 2,112 $ 4,383 $ 723 $ 264 $ 7,482 Loans collectively evaluated for impairment 250,181 992,530 284,949 294,306 1,821,966 Total ending loans balance $ 252,293 $ 996,913 $ 285,672 $ 294,570 $ 1,829,448 Modifications to Loans Made to Borrowers Experiencing Financial Difficulty Effective January 1, 2023, the Corporation adopted ASU 2022-02, Financial Instruments-Credit Losses (Topic 326)-Troubled Debt Restructurings and Vintage Disclosures . The Corporation may occasionally make modifications to loans where the borrower is considered to be experiencing financial difficulty. Types of modifications considered under ASU 2022-02 include principal reductions, interest rate reductions, term extensions, or a combination thereof. The following tables summarize the amortized cost basis of loans modified during the three and six month periods ended June 30, 2023: Three Months Ended June 30, 2023 Loans modified under ASU 2022-02: Principal Reduction Interest Rate Reduction Term Extension Payment Delay Combination Total (%) of Loan Class (1) Commercial mortgages, other $ — $ — $ — $ 1,920 $ — $ 1,920 0.21 % Total $ — $ — $ — $ 1,920 $ — $ 1,920 (1) Represents the amortized cost basis of loans modified during the period as a percentage of the period-end loan balances by class. Six Months Ended June 30, 2023 Loans modified under ASU 2022-02: Principal Reduction Interest Rate Reduction Term Extension Payment Delay Combination Total (%) of Loan Class (1) Commercial mortgages, other $ — $ — $ 275 $ 1,920 $ — $ 2,195 0.24 % Total $ — $ — $ 275 $ 1,920 $ — $ 2,195 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the six month period ended June 30, 2023: Six Months Ended June 30, 2023 Effect of loan modifications under ASU 2022-02: Principal Reduction (in thousands) Weighted-average interest rate reduction (%) Weighted-average term extension (in months) Commercial mortgages, other $— —% 60 There was one loan, with an amortized basis of $1.9 million, classified as a commercial mortgage, other, to a borrower experiencing financial difficulty which was modified during the three months ended June 30, 2023. The modification granted was in the form of a four month payment delay, during which the borrower was making interest-only payments. The delay did not result in a principal reduction, reduction in interest rate, or an extension of term, and the note balloons at maturity. There were no loans modified to borrowers experiencing financial difficulty during the prior twelve months that experienced payment default during the three and six month periods ended June 30, 2023. Individually Analyzed Loans Effective January 1, 2023, the Corporation began analyzing loans on an individual basis when management determined that the loan no longer exhibited risk characteristics consistent with the risk characteristics existing in its designated pool of loans, under the Corporation's CECL methodology. Loans individually analyzed include certain non-accrual commercial and consumer loans, as well as certain loans previously identified under prior troubled debt restructuring (TDR) guidance. As of June 30, 2023, the amortized cost basis of individually analyzed loans amounted to $5.9 million, of which $5.1 million were considered collateral dependent. For collateral dependent loans where the borrower is experiencing financial difficulty and repayment is likely to be substantially provided through the sale or operation of the collateral, the ACL is measured based on the difference between the fair value of the collateral and the amortized cost basis of the loan, at measurement date. Certain assets held as collateral may be exposed to future deterioration in fair value, particularly due to changes in real estate markets or usage. The following table presents the amortized cost basis and related allowance for credit loss of individually analyzed loans considered to be collateral dependent as of June 30, 2023 (in thousands): June 30, 2023 Amortized Cost Basis Related Allowance Commercial and agricultural: Commercial and industrial (1) (3) $ 570 $ 156 Commercial mortgages: Commercial mortgages, other (1) 4,267 33 Consumer loans: Home equity lines and loans (2) 259 61 Total $ 5,096 $ 250 (1) Secured by commercial real estate (2) Secured by residential real estate (3) Secured by business assets Prior to January 1, 2023, the Corporation considered a loan to be impaired when, based on currently available information, it was deemed probable that the Corporation would not be able to collect on the loan's contractually determined principal and interest payments. Impaired loans included loans on non-accrual status and troubled debt restructurings (TDRs). The Corporation identified loss allocations for impaired loans on an individual basis, and in conformity with its methodology under the incurred loss framework. The following is a summary of impaired loans as of December 31, 2022 (in thousands): December 31, 2022 With no related allowance recorded: Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Commercial and agricultural: Commercial and industrial $ 1,026 $ 1,025 $ — Commercial mortgages: Construction 5 5 — Commercial mortgages, other 4,346 4,341 — Residential mortgages 767 760 — Consumer loans: Home equity lines and loans 154 138 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 1,086 1,088 1,078 Commercial mortgages: Commercial mortgages, other 38 38 38 Consumer loans: Home equity lines and loans 126 127 31 Total $ 7,548 $ 7,522 $ 1,147 The following tables present the average amortized cost basis and interest income recognized on loans individually evaluated, by class of loans, for the three and six month periods ended June 30, 2023 and 2022 (in thousands): Three Months Ended Three Months Ended With no related allowance recorded: Average Amortized Cost Basis Interest Income Recognized ( 1) Average Amortized Cost Basis Interest Income Recognized ( 1) Commercial and agricultural: Commercial and industrial $ 516 $ — $ 765 $ — Commercial mortgages: Construction — — 105 1 Commercial mortgages, other 3,992 8 4,086 7 Residential mortgages 358 — 909 11 Consumer loans: Home equity lines & loans 178 — 157 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 1,230 2 1,369 3 Commercial mortgages: Commercial mortgages, other 34 — 1,326 — Consumer loans: Home equity lines and loans 78 3 139 — Total $ 6,386 $ 13 $ 8,856 $ 22 (1) Cash basis interest income approximates interest income recognized. Six Months Ended Six Months Ended With no related allowance recorded: Average Amortized Cost Basis Interest Income Recognized ( 1) Average Amortized Cost Basis Interest Income Recognized ( 1) Commercial and agricultural: Commercial and industrial $ 686 $ — $ 825 $ 3 Commercial mortgages: Construction 2 — 113 2 Commercial mortgages, other 4,138 14 4,149 14 Residential mortgages 479 — 895 22 Consumer loans: Home equity lines & loans 165 — 161 2 With an allowance recorded: Commercial and agricultural: Commercial and industrial 1,183 4 1,405 5 Commercial mortgages: Commercial mortgages, other 35 — 2,065 21 Consumer loans: Home equity lines and loans 63 3 141 — Total $ 6,751 $ 21 $ 9,754 $ 69 (1) Cash basis interest income approximates interest income recognized. The following table presents the amortized cost basis in non-accrual, loans past due 90 days or more and still accruing, and the amortized basis of non-accrual loans with no associated allocation in the allowance for credit losses related to non-accrual loans, by class of loan as of June 30, 2023 and December 31, 2022 (in thousands): Non-accrual with no allowance for credit losses Non-accrual Loans Past Due 90 Days or More and Still Accruing June 30, 2023 June 30, 2023 December 31, 2022 June 30, 2023 December 31, 2022 Commercial and agricultural: Commercial and industrial $ 303 1,565 1,946 $ — $ 1 Commercial mortgages: Construction — — 5 — — Commercial mortgages, other 3,500 3,534 3,928 — — Residential mortgages 926 926 986 — — Consumer loans: Home equity lines and loans 749 749 760 — — Indirect consumer loans 527 527 540 — — Direct consumer loans 3 3 13 — — Total $ 6,008 $ 7,304 $ 8,178 $ — $ 1 The following tables present the aging of the amortized cost basis of loans as of June 30, 2023 and December 31, 2022 (in thousands): June 30, 2023 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Loans Not Past Due Total Commercial and agricultural: Commercial and industrial $ 526 $ 455 $ — $ 981 $ 252,520 $ 253,501 Agricultural — — — — 305 305 Commercial mortgages: Construction 2,163 2,244 — 4,407 120,535 124,942 Commercial mortgages, other 340 — 256 596 922,989 923,585 Residential mortgages 1,463 482 362 2,307 282,777 285,084 Consumer loans: Home equity lines and loans 9 — 545 554 84,729 85,283 Indirect consumer loans 1,242 374 217 1,833 208,699 210,532 Direct consumer loans 11 11 3 25 10,649 10,674 Total $ 5,754 $ 3,566 $ 1,383 $ 10,703 $ 1,883,203 $ 1,893,906 December 31, 2022 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Loans Not Past Due Total Commercial and agricultural: Commercial and industrial $ 74 $ 3 $ 1 $ 78 $ 251,966 $ 252,044 Agricultural — — — — 249 249 Commercial mortgages: Construction — — — — 108,243 108,243 Commercial mortgages, other 1,058 — 486 1,544 887,126 888,670 Residential mortgages 1,360 709 294 2,363 283,309 285,672 Consumer loans: Home equity lines and loans 193 121 442 756 80,645 81,401 Indirect consumer loans 1,397 193 250 1,840 200,284 202,124 Direct consumer loans 2 19 1 22 11,023 11,045 Total $ 4,084 $ 1,045 $ 1,474 $ 6,603 $ 1,822,845 $ 1,829,448 Credit Quality Indicators The Corporation establishes a risk rating at origination for all commercial loans. The main factors considered in assigning risk ratings include, but are not limited to: historic and future debt service coverage, collateral position, operating performance, liquidity, leverage, payment history, management ability, and the customer’s industry. Commercial relationship managers monitor all loans in their respective portfolios for any changes in the borrower’s ability to service its debt and affirm the risk ratings for the loans at least annually. For retail loans, which include residential mortgages, indirect and direct consumer loans, and home equity lines and loans, once a loan is properly approved and closed, the Corporation evaluates credit quality based upon loan repayment. Retail loans are not rated until they become 90 days past due. The Corporation uses the risk rating system to identify criticized and classified loans. Commercial relationships within the criticized and classified risk ratings are analyzed quarterly. The Corporation uses the following definitions for criticized and classified loans (which are consistent with regulatory guidelines): Special Mention – Loans classified as special mention have a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or the institution’s credit position at some future date. Substandard – Loans classified as substandard are inadequately protected by the current net worth and paying capability of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected. Doubtful – Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Commercial loans not meeting the criteria above to be considered criticized or classified, are considered to be pass rated loans. Loans listed as not rated, are included in groups of homogeneous loans performing under terms of the loan notes. Based on the analyses performed as of June 30, 2023, the risk category of the amortized cost basis of loans by class of loans and vintage, as well as the gross charge-offs by loan class and vintage for the period, are as follows (in thousands): Term Loans Amortized Cost by Origination Year Revolving Loans Amortized Cost Revolving Loans Converted to Term Total 2023 2022 2021 2020 2019 Prior Commercial & industrial Pass $ 24,636 $ 41,406 $ 19,345 $ 12,963 $ 36,855 $ 11,242 $ 88,858 $ — $ 235,305 Special mention 296 98 328 — 3 448 4,282 9,040 14,495 Substandard — 32 875 384 26 345 627 570 2,859 Doubtful — — — — — 841 1 — 842 Total 24,932 41,536 20,548 13,347 36,884 12,876 93,768 9,610 253,501 Gross charge-offs — — — — 9 190 — — 199 Agricultural Pass — 17 163 — — — 125 — 305 Special mention — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total — 17 163 — — — 125 — 305 Gross charge-offs — — — — — — — — — Construction Pass 5,211 2,721 1,975 — 31 1,196 111,388 — 122,522 Special mention — 176 — — — — — — 176 Substandard — — — — 2,244 — — — 2,244 Doubtful — — — — — — — — — Total 5,211 2,897 1,975 — 2,275 1,196 111,388 — 124,942 Gross charge-offs — — — — — — — — — Commercial mortgages Pass 53,923 214,143 127,609 96,993 40,067 173,743 188,483 — 894,961 Special mention — 2,553 8,733 1,023 — 3,776 — 6,070 22,155 Substandard 275 1,160 — — — 4,474 97 430 6,436 Doubtful — — — — — 33 — — 33 Total 54,198 217,856 136,342 98,016 40,067 182,026 188,580 6,500 923,585 Gross charge-offs — — — — — — — — — Residential mortgages Not rated 9,067 52,157 51,736 72,741 16,111 50,205 32,141 — 284,158 Substandard — 107 63 — 177 579 — — 926 Total 9,067 52,264 51,799 72,741 16,288 50,784 32,141 — 285,084 Gross charge-offs — — — — — — — — — Home equity lines and loans Not rated 7,901 18,052 6,291 3,464 3,097 11,995 33,734 — 84,534 Substandard — 76 — — — 419 254 — 749 Total 7,901 18,128 6,291 3,464 3,097 12,414 33,988 — 85,283 Gross charge-offs — — — — — — 9 — 9 Indirect consumer Not rated 42,931 114,337 28,762 12,270 6,143 5,562 — — 210,005 Substandard 13 159 131 58 52 114 — — 527 Total 42,944 114,496 28,893 12,328 6,195 5,676 — — 210,532 Gross charge-offs 12 155 73 65 16 40 — — 361 Direct consumer Not rated 1,854 3,529 1,130 499 184 414 3,061 — 10,671 Substandard — — — — — 3 — — 3 Total 1,854 3,529 1,130 499 184 417 3,061 — 10,674 Gross charge-offs — 8 1 4 — 54 — — 67 Total loans $ 146,107 $ 450,723 $ 247,141 $ 200,395 $ 104,990 $ 265,389 $ 463,051 $ 16,110 $ 1,893,906 Total gross charge-offs $ 12 $ 163 $ 74 $ 69 $ 25 $ 284 $ 9 $ — $ 636 Prior to the adoption of ASC 326- Financial Instruments-Credit Losses, loans not meeting the criteria above that were analyzed individually as part of the above described process were considered pass rated loans as of December 31, 2022. Based upon the analyses performed as of December 31, 2022, the risk category of the recorded investment of loans by class of loans was as follows (in thousands): December 31, 2022 Not Rated Pass Special Mention Substandard Doubtful Total Commercial and agricultural: Commercial and industrial $ — $ 235,900 $ 13,349 $ 2,899 $ 893 $ 253,041 Agricultural — 250 — — — 250 Commercial mortgages: Construction — 108,488 178 5 — 108,671 Commercial mortgages — 860,389 23,938 7,825 38 892,190 Residential mortgages 285,459 — — 986 — 286,445 Consumer loans: Home equity lines and loans 80,942 — — 760 — 81,702 Indirect consumer loans 202,050 — — 540 — 202,590 Direct consumer loans 11,094 — — 13 — 11,107 Total $ 579,545 $ 1,205,027 $ 37,465 $ 13,028 $ 931 $ 1,835,996 For residential and consumer loan classes, the Corporation also evaluated credit quality based on the aging status of the loan, which was presented by payment activity. The following table presents the amortized cost basis in residential and consumer loans based on payment activity as of June 30, 2023 (in thousands): Consumer Loans June 30, 2023 Residential Mortgages Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 284,158 $ 84,534 $ 210,005 $ 10,671 Non-Performing 926 749 527 3 Total $ 285,084 $ 85,283 $ 210,532 $ 10,674 Prior to the adoption of ASC 326- Financial Instruments-Credit Losses , the Corporation also evaluated credit quality based on the aging status of the loan, which was presented, by payment activity. The following table presents the recorded investment in residential and consumer loans based on payment activity as of December 31, 2022 (in thousands): Consumer Loans December 31, 2022 Residential Mortgages Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 285,459 $ 80,942 $ 202,050 $ 11,094 Non-Performing 986 760 540 13 Total $ 286,445 $ 81,702 $ 202,590 $ 11,107

FAIR VALUE

FAIR VALUE	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE Fair value is the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair value: Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions about the assumptions that market participants would use in pricing an asset or liability. The Corporation used the following methods and significant assumptions to estimate fair value on a recurring basis: Available for Sale Securities: The fair values of securities available for sale are usually determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs), or matrix pricing, which is a mathematical technique widely used 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 (Level 2 inputs). For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators (Level 3 inputs). Equity Investments: Securities that are held to fund a deferred compensation plan and securities that have a readily determinable fair market value, are recorded at fair value with changes in fair value included in earnings. The fair values of equity investments are determined by quoted market prices (Level 1 inputs). Individually Analyzed Loans : At the time a loan is considered individually analyzed, it is valued at the lower of cost or fair value. Individually analyzed loans carried at fair value have been partially charged-off or receive specific allocations as part of the allowance for credit loss accounting. For collateral dependent loans, fair value is commonly based on real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Non-real estate collateral may be valued using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business, typically resulting in a Level 3 fair value classification. Impaired loans are analyzed on a quarterly basis for additional impairment and adjusted accordingly. OREO : Assets acquired through or in lieu of loan foreclosures are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Appraisals for both collateral dependent loans and OREO are performed by certified general appraisers (commercial properties) or certified residential appraisers (residential properties) whose qualifications and licenses have been reviewed and verified by the Corporation. Once received, appraisals are reviewed for reasonableness of assumptions, approaches utilized, Uniform Standards of Professional Appraisal Practice and other regulatory compliance, as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. Appraisals are generally completed within the previous 12 month period prior to a property being placed into OREO. On impaired loans, appraisal values are adjusted based on the age of the appraisal, the position of the lien, the type of the property and its condition. Derivatives : The fair values of interest rate swaps are based on valuation models using observable market data as of the measurement date (Level 2 inputs). Derivatives are traded in an over-the-counter market where quoted market prices are not always available. Therefore, the fair values of derivatives are determined using quantitative models that utilize multiple market inputs. The inputs will vary based on the type of derivative, but could include interest rates, prices, and indices to generate continuous yield or pricing curves, prepayment rates, and volatility factors to value the position. The Corporation also incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counter-party's nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Corporation has considered the impact of any applicable credit enhancements, such as collateral postings. Although the Corporation has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize credit default rate assumptions (Level 3 inputs). Assets and liabilities measured at fair value on a recurring basis are summarized below (in thousands): Fair Value Measurement at June 30, 2023 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs U.S. Treasury notes and bonds $ 56,197 $ 56,197 $ — $ — Mortgage-backed securities, residential 417,365 — 417,365 — Obligations of states and political subdivisions 38,584 — 38,584 — Corporate bonds and notes 19,871 — 11,278 8,593 SBA loan pools 72,296 — 72,296 — Total available for sale securities $ 604,313 $ 56,197 $ 539,523 $ 8,593 Equity investments, at fair value $ 2,348 $ 2,348 $ — $ — Derivative assets 26,450 — 26,450 — Financial Liabilities: Derivative liabilities $ 26,450 $ — $ 26,450 $ — There were no transfers between Level 1 and Level 2 during the three and six month periods ended June 30, 2023. Fair Value Measurement at December 31, 2022 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs U.S. Treasury notes and bonds $ 55,574 $ 55,574 $ — $ — Mortgage-backed securities, residential 435,131 — 435,131 — Obligations of states and political subdivisions 38,892 — 38,892 — Corporate bonds and notes 21,970 — 21,970 — SBA loan pools 81,022 — 81,022 — Total available for sale securities $ 632,589 $ 55,574 $ 577,015 $ — Equity investments, at fair value $ 2,246 $ 2,246 $ — $ — Derivative assets 27,141 — 27,141 — Financial Liabilities: Derivative liabilities $ 27,196 $ — $ 27,196 $ — There were no transfers between Level 1 and Level 2 during the three and six month periods ended June 30, 2022. The Corporation transfers assets and liabilities between levels within the hierarchy when the methodology to obtain the fair value changes such that there are either more or fewer unobservable inputs as of the end of the reporting period. The Corporation transferred its investment in eight corporate sub-debt issuances from Level 2 to Level 3 in the six month period ended June 30, 2023. Illiquidity in new issuances of comparable bonds and the size of issuances led to pricing difficulties, and the transfer to Level 3 within the period. The Corporation utilizes a "beginning of reporting period" timing assumption when recognizing transfers between hierarchy levels, consistent with ASC 820-10-50-2. The table below presents a reconciliation of all assets measured at fair value on a recurring basis using unobservable inputs (Level 3) for the three months and six months ended June 30, 2023 and June 30, 2022. Corporate Bonds: For the Three Months Ended Level 3 Financial Assets June 30, 2023 June 30, 2022 Balance of recurring Level 3 assets at April 1, 2023 $ 8,666 $ — Total gains and losses for the period: — — Included in other comprehensive income (73) — Transfer into Level 3 — — Balance of recurring Level 3 assets at June 30, 2023 $ 8,593 $ — Corporate Bonds: For the Six Months Ended Level 3 Financial Assets June 30, 2023 June 30, 2022 Balance of recurring Level 3 assets at January 1, 2023 $ — $ — Total gains and losses for the period: — — Included in other comprehensive income (1,362) — Transfer into Level 3 9,955 — Balance of recurring Level 3 assets at June 30, 2023 $ 8,593 $ — June 30, 2023 Fair Value Valuation Techniques Unobservable Input Range (WA) Corporate bonds and notes $ 8,594 Discounted cash flow Market discount rate 12.00% -12.00% [12.00%] There were no financial assets measured on a recurring basis that were considered to be Level 3 fair value by the Corporation at December 31, 2022. Assets and liabilities measured at fair value on a non-recurring basis are summarized below (in thousands): Fair Value Measurement at June 30, 2023 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total Gains (Losses) Individually Analyzed Loans: Commercial and agricultural: Commercial and industrial $ 414 $ — $ — $ 414 $ — Total individually analyzed loans $ 414 $ — $ — $ 414 $ — Assets and liabilities measured at fair value on a non-recurring basis at December 31, 2022 were considered to be immaterial to the presentation of the consolidated financial statements. The following table presents information related to Level 3 non-recurring fair value measurement at June 30, 2023 (in thousands): Description Fair Value at June 30, 2023 Valuation Technique Unobservable Inputs Range [Weighted Average] at June 30, 2023 Individually analyzed loans: Commercial and agricultural: Commercial and industrial $ 414 Sales comparison Discount to appraised value 10.00%-50.00% [14.57%] Total $ 414 FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amounts and estimated fair values of other financial instruments, at June 30, 2023 and December 31, 2022, are as follows (in thousands): June 30, 2023 Financial assets: Carrying Amount Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Estimated Fair Value (1) Cash and due from financial institutions $ 25,499 $ 25,499 $ — $ — $ 25,499 Interest-earning deposits in other financial institutions 28,727 28,727 — — 28,727 Equity investments 2,841 2,841 — — 2,841 Securities available for sale 604,313 56,197 539,523 8,593 604,313 Securities held to maturity 1,804 — 954 824 1,778 FHLBNY and FRBNY stock 6,328 — — — N/A Loans, net and loans held for sale 1,874,519 — — 1,807,870 1,807,870 Accrued interest receivable 8,691 112 2,014 6,565 8,691 Derivative Assets 26,450 — 26,450 — 26,450 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,844,708 $ 1,844,708 $ — $ — $ 1,844,708 Time deposits 545,486 — 542,449 — 542,449 FHLBNY overnight advances 50,760 — 50,762 — 50,762 Accrued interest payable 2,828 79 2,749 — 2,828 Derivative Liabilities 26,450 — 26,450 — 26,450 (1) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. December 31, 2022 Financial assets: Carrying Amount Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Estimated Fair Value (1) Cash and due from financial institutions $ 29,309 $ 29,309 $ — $ — $ 29,309 Interest-earning deposits in other financial institutions 26,560 26,560 — — 26,560 Equity investments 2,830 2,830 — — 2,830 Securities available for sale 632,589 55,574 577,015 — 632,589 Securities held to maturity 2,424 — 1,450 952 2,402 FHLBNY and FRBNY stock 8,197 — — — N/A Loans, net and loans held for sale 1,809,789 — — 1,757,171 1,757,171 Accrued interest receivable 8,682 132 2,002 6,548 8,682 Derivative Asset 27,141 — 27,141 — 27,141 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,924,843 $ 1,924,843 $ — $ — $ 1,924,843 Time deposits 402,384 — 403,572 — 403,572 FHLBNY overnight advances 95,810 — 95,819 — 95,819 Accrued interest payable 864 64 800 — 864 Derivative Liabilities 27,196 — 27,196 — 27,196 (1) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
LEASES	LEASES Operating Leases The Corporation leases certain branch properties under long-term, operating lease agreements. The leases expire at various dates through 2033 and generally include renewal options. As of June 30, 2023, the weighted average remaining lease term was 8.24 years with a weighted average discount rate of 3.37%. Rent expense was $0.2 million for the three months ended June 30, 2023. Rent expense was $0.5 million for the six months ended June 30, 2023. Certain leases provide for increases in future minimum annual rent payments as defined in the lease agreements. The Corporation’s operating lease agreements contain both lease and non-lease components, which are generally accounted for separately. The Corporation’s lease agreements do not contain any residual value guarantees. Leased branch properties at June 30, 2023 and December 31, 2022 consist of the following (in thousands): June 30, 2023 December 31, 2022 Operating lease right-of-use asset $ 6,449 $ 7,234 Less: accumulated amortization (399) (785) Less: lease termination — — Add: new lease agreement and modifications — — Operating lease right-of-use-assets, net $ 6,050 $ 6,449 The following is a schedule by year of the undiscounted cash flows of the operating lease liabilities, excluding CAM charges, as of June 30, 2023 (in thousands): Year Amount 2023 $ 498 2024 924 2025 841 2026 845 2027 854 2028 and thereafter 3,169 Total minimum lease payments 7,131 Less: amount representing interest (903) Present value of net minimum lease payments $ 6,228 As of June 30, 2023, the Corporation had no operating leases that were signed, but had not yet commenced. Finance Leases The Corporation leases certain buildings under finance leases. The lease arrangements require monthly payments through 2036. As of June 30, 2023, the weighted average remaining lease term was 9.77 years with a weighted average discount rate of 3.41%. The Corporation has included these leases in premises and equipment June 30, 2023 December 31, 2022 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (2,706) (2,540) Net book value $ 2,866 $ 3,032 The following is a schedule by year of future minimum lease payments under the capitalized lease, together with the present value of net minimum lease payments as of June 30, 2023 (in thousands): Year Amount 2023 $ 195 2024 391 2025 409 2026 425 2027 428 2028 and thereafter 1,988 Total minimum lease payments 3,836 Less: amount representing interest (647) Present value of net minimum lease payments $ 3,189 As of June 30, 2023, the Corporation had no finance leases that were signed, but had not yet commenced. Related Party Transactions The Bank leases its branch located at 1365 New Scotland Road, Slingerlands, New York, under a lease agreement through July, 2024 from a former member of the Corporation's B oard of Directors with monthly rent and CAM related expenses totaling $4 thousand per month. This Board member retired from the Corporation's Board of Directors as of June 7, 2022. Rent and CAM paid to this Board member while serving on the Board totaled $25 thousand for the six month period ended June 30, 2022. The Bank leases its branch located at 2 Rush Street, Schenectady, New York, under a lease agreement through February, 2033 from a member of the Corporation's Board of Directors with monthly rent and CAM related expenses totaling $9 thousand per m onth. Rent and CAM related expenses paid to this Board member totaled $27 thousand and $25 thousand for the three month periods ended June 30, 2023 and 2022, respectively. Rent and CAM related expenses paid to this Board of Directors mem ber totaled $53 thousand and $51 thousand for the six
LEASES	LEASES Operating Leases The Corporation leases certain branch properties under long-term, operating lease agreements. The leases expire at various dates through 2033 and generally include renewal options. As of June 30, 2023, the weighted average remaining lease term was 8.24 years with a weighted average discount rate of 3.37%. Rent expense was $0.2 million for the three months ended June 30, 2023. Rent expense was $0.5 million for the six months ended June 30, 2023. Certain leases provide for increases in future minimum annual rent payments as defined in the lease agreements. The Corporation’s operating lease agreements contain both lease and non-lease components, which are generally accounted for separately. The Corporation’s lease agreements do not contain any residual value guarantees. Leased branch properties at June 30, 2023 and December 31, 2022 consist of the following (in thousands): June 30, 2023 December 31, 2022 Operating lease right-of-use asset $ 6,449 $ 7,234 Less: accumulated amortization (399) (785) Less: lease termination — — Add: new lease agreement and modifications — — Operating lease right-of-use-assets, net $ 6,050 $ 6,449 The following is a schedule by year of the undiscounted cash flows of the operating lease liabilities, excluding CAM charges, as of June 30, 2023 (in thousands): Year Amount 2023 $ 498 2024 924 2025 841 2026 845 2027 854 2028 and thereafter 3,169 Total minimum lease payments 7,131 Less: amount representing interest (903) Present value of net minimum lease payments $ 6,228 As of June 30, 2023, the Corporation had no operating leases that were signed, but had not yet commenced. Finance Leases The Corporation leases certain buildings under finance leases. The lease arrangements require monthly payments through 2036. As of June 30, 2023, the weighted average remaining lease term was 9.77 years with a weighted average discount rate of 3.41%. The Corporation has included these leases in premises and equipment June 30, 2023 December 31, 2022 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (2,706) (2,540) Net book value $ 2,866 $ 3,032 The following is a schedule by year of future minimum lease payments under the capitalized lease, together with the present value of net minimum lease payments as of June 30, 2023 (in thousands): Year Amount 2023 $ 195 2024 391 2025 409 2026 425 2027 428 2028 and thereafter 1,988 Total minimum lease payments 3,836 Less: amount representing interest (647) Present value of net minimum lease payments $ 3,189 As of June 30, 2023, the Corporation had no finance leases that were signed, but had not yet commenced. Related Party Transactions The Bank leases its branch located at 1365 New Scotland Road, Slingerlands, New York, under a lease agreement through July, 2024 from a former member of the Corporation's B oard of Directors with monthly rent and CAM related expenses totaling $4 thousand per month. This Board member retired from the Corporation's Board of Directors as of June 7, 2022. Rent and CAM paid to this Board member while serving on the Board totaled $25 thousand for the six month period ended June 30, 2022. The Bank leases its branch located at 2 Rush Street, Schenectady, New York, under a lease agreement through February, 2033 from a member of the Corporation's Board of Directors with monthly rent and CAM related expenses totaling $9 thousand per m onth. Rent and CAM related expenses paid to this Board member totaled $27 thousand and $25 thousand for the three month periods ended June 30, 2023 and 2022, respectively. Rent and CAM related expenses paid to this Board of Directors mem ber totaled $53 thousand and $51 thousand for the six

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS The changes in goodwill included in the core banking segment during the six month periods ended June 30, 2023 and 2022 were as follows (in thousands): 2023 2022 Beginning of year $ 21,824 $ 21,824 Acquired goodwill — — Ending balance June 30, $ 21,824 $ 21,824 The Corporation had no aggregate amortization expense for the three month period ended June 30, 2023, and $4 thousand for the three month period ended June 30, 2022. The Corporation had no aggregate amortization expense for the six month period ended June 30, 2023, and $15 thousand for the six month period ended June 30, 2022.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The Corporation is a party to certain financial instruments with off-balance sheet risk such as commitments under standby letters of credit, unused portions of lines of credit, overdraft protection and commitments to fund new loans. In accordance with GAAP, these financial instruments are not recorded in the financial statements. The Corporation's policy is to record such instruments when funded. These transactions involve, to varying degrees, elements of credit, interest rate, and liquidity risk. Such transactions are generally used by the Corporation to manage clients' requests for funding and other client needs. In conjunction with the Corporation's adoption of ASU 2016-13, Financial Instruments-Credit Losses (Topic 326 ), an allowance for credit losses on unfunded commitments was established as of January 1, 2023, to comply with the accounting standard requirements. As of June 30, 2023, the allowance for credit losses on unfunded commitments was $1.0 million. The following table lists the contractual amounts of financial instruments with off-balance sheet risk at June 30, 2023 and December 31, 2022 (in thousands): June 30, 2023 December 31, 2022 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to make loans $ 40,345 $ 62,386 $ 44,481 $ 75,028 Unused lines of credit 3,015 343,039 2,887 326,188 Standby letters of credit — 16,502 — 17,211 On February 4, 2020, the Corporation filed a lawsuit against Pioneer Bank, Albany, New York, in the Supreme Court of the State of New York in the County of Albany. As disclosed in the Corporation’s September 12, 2019 Current Report on Form 8-K, the Bank owns a participating interest totaling $4.2 million in an approximately $36.0 million commercial credit facility on which the borrower defaulted due to fraudulent activity. The Bank’s complaint alleges that Pioneer Bank, as lead bank, breached the participation agreement and engaged in fraud and negligent misrepresentation. The Corporation received a recovery of $0.5 million in April, 2020, and continues to pursue recovery of the remaining $3.7 million and accumulated expenses as a result of purchasing the participation interest. In the normal course of business, there are various outstanding claims and legal proceedings involving the Corporation or its subsidiaries. As of June 30, 2023, we believe that we are not a party to any additional pending legal, arbitration, or regulatory proceedings that could have a material adverse impact on our financial results or liquidity.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Accumulated other comprehensive income (loss) represents the net unrealized holding gains or losses on securities available for sale and the funded status of the Corporation's defined benefit pension plan and other benefit plans, as of the consolidated balance sheet dates, net of the related tax effect. The following is a summary of the changes in accumulated other comprehensive income (loss) by component, net of tax, for the periods indicated (in thousands): Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at April 1, 2023 $ (65,521) $ (3,952) $ (69,473) Other comprehensive income before reclassification (5,282) — (5,282) Amounts reclassified from accumulated other comprehensive income — 9 9 Net current period other comprehensive income (loss) (5,282) 9 (5,273) Balance at June 30, 2023 $ (70,803) $ (3,943) $ (74,746) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at April 1, 2022 $ (33,582) $ (4,023) $ (37,605) Other comprehensive income before reclassification (17,747) — (17,747) Amounts reclassified from accumulated other comprehensive income — 7 7 Net current period other comprehensive income (loss) (17,747) 7 (17,740) Balance at June 30, 2022 $ (51,329) $ (4,016) $ (55,345) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at January 1, 2023 $ (71,296) $ (3,961) $ (75,257) Other comprehensive income before reclassification 493 — 493 Amounts reclassified from accumulated other comprehensive income — 18 18 Net current period other comprehensive income 493 18 511 Balance at June 30, 2023 $ (70,803) $ (3,943) $ (74,746) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at January 1, 2022 $ (2,495) $ (4,035) $ (6,530) Other comprehensive income before reclassification (48,834) — (48,834) Amounts reclassified from accumulated other comprehensive income — 19 19 Net current period other comprehensive income (48,834) 19 (48,815) Balance at June 30, 2022 $ (51,329) $ (4,016) $ (55,345) The following is the reclassification out of accumulated other comprehensive income for the periods indicated (in thousands): Details about Accumulated Other Comprehensive Income (Loss) Components Three Months Ended Affected Line Item 2023 2022 Amortization of defined pension plan and other benefit plan items: Prior service costs (a) $ — $ — Other components of net periodic pension and postretirement benefits Actuarial losses (a) 12 11 Other components of net periodic pension and postretirement benefits Tax effect (3) (4) Income tax expense Net of tax 9 7 Total reclassification for the period, net of tax $ 9 $ 7 (a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information). Details about Accumulated Other Comprehensive Income (Loss) Components Six Months Ended June 30, Affected Line Item 2023 2022 Amortization of defined pension plan and other benefit plan items: Prior service costs (a) $ — $ — Other components of net periodic pension and postretirement benefits Actuarial losses (a) 24 25 Other components of net periodic pension and postretirement benefits Tax effect (6) (6) Income tax expense Net of tax 18 19 Total reclassification for the period, net of tax $ 18 $ 19 (a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information).

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	6 Months Ended
	Jun. 30, 2023
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERS All of the Corporation's revenue from contracts with customers in the scope of ASC 606 is recognized within non-interest income. The following tables present the Corporation's non-interest income by revenue stream and reportable segment for the three and six months ended June 30, 2023 and 2022 (in thousands). Items outside the scope of ASC 606 are noted as such. Three Months Ended June 30, 2023 Revenue by Operating Segment: Non-interest income Core Banking WMG Holding Company, CFS, and CRM (b) Total Service charges on deposit accounts Overdraft fees $ 777 $ — $ — $ 777 Other 182 — — 182 Interchange revenue from debit card transactions 1,194 — — 1,194 WMG fee income — 2,603 — 2,603 CFS fee and commission income — — 265 265 Net gains (losses) on sales of OREO 14 — — 14 Net gains on sales of loans (a) 18 — — 18 Loan servicing fees (a) 36 — — 36 Changes in fair value of equity investments (a) 71 — (174) (103) Income from bank-owned life insurance (a) 11 — — 11 Other (a) 398 — 52 450 Total non-interest income (loss) $ 2,701 $ 2,603 $ 143 $ 5,447 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Three Months Ended June 30, 2022 Revenue by Operating Segment: Non-interest income Core Banking WMG Holding Company, CFS, and CRM (b) Total Service charges on deposit accounts Overdraft fees $ 727 $ — $ — $ 727 Other 209 — — 209 Interchange revenue from debit card transactions 1,206 — — 1,206 WMG fee income — 2,628 — 2,628 CFS fee and commission income — — 271 271 Net gains (losses) on sales of OREO 46 — — 46 Net gains on sales of loans (a) 25 — — 25 Loan servicing fees (a) 38 — — 38 Changes in fair value of equity investments (a) (236) — (6) (242) Income from bank-owned life insurance (a) 11 — — 11 Other (a) 416 — (16) 400 Total non-interest income $ 2,442 $ 2,628 $ 249 $ 5,319 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Six Months Ended June 30, 2023 Revenue by Operating Segment: Non-interest income Core Banking WMG Holding Company, CFS, and CRM (b) Total Service charges on deposit accounts Overdraft fees $ 1,491 $ — $ — $ 1,491 Other 409 — — 409 Interchange revenue from debit card transactions 2,327 — — 2,327 WMG fee income — 5,183 — 5,183 CFS fee and commission income — — 506 506 Net gains (losses) on sales of OREO 14 — — 14 Net gains on sales of loans (a) 23 — — 23 Loan servicing fees (a) 72 — — 72 Net gains on sales of securities (a) — — — — Changes in fair value of equity investments (a) 149 — (180) (31) Income from bank-owned life insurance (a) 21 — — 21 Other (a) 846 — 9 855 Total non-interest income $ 5,352 $ 5,183 $ 335 $ 10,870 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Six Months Ended June 30, 2022 Revenue by Operating Segment: Non-interest income Core Banking WMG Holding Company, CFS, and CRM (b) Total Service charges on deposit accounts Overdraft fees $ 1,400 $ — $ — $ 1,400 Other 400 — — 400 Interchange revenue from debit card transactions 2,336 — — 2,336 WMG fee income — 5,385 — 5,385 CFS fee and commission income — — 524 524 Net gains on sales of OREO 46 — — 46 Net gains on sales of loans (a) 99 — — 99 Loan servicing fees (a) 77 — — 77 Net gains on sales of securities (a) — — — — Change in fair value of equity securities (a) (350) — (5) (355) Income from bank-owned life insurance (a) 22 — — 22 Other (a) 1,105 — (57) 1,048 Total non-interest income $ 5,135 $ 5,385 $ 462 $ 10,982 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. A description of the Corporation's revenue streams accounted for under ASC 606 follows: Service Charges on Deposit Accounts: The Corporation earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which included services such as ATM use fees, stop payment charges, statement rendering, and ACH fees, are recognized at the time the transaction is executed as that is the point in time the Corporation fulfills the customer's request. Account maintenance fees, which relate primarily to monthly maintenance, are recognized at the time the maintenance occurs. Overdraft fees are recognized at the point in time that the overdraft occurs. Service charges on deposits are withdrawn from the customer's account balance. Interchange Income from Debit Card Transactions: The Corporation earns interchange fees from debit cardholder transactions conducted through the MasterCard payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with transaction processing services provided to the cardholder. WMG Fee Income (Gross): The Corporation earns wealth management fees from its contracts with customers to manage assets for investment, and/or to conduct transactions on their accounts. These fees are primarily earned over time as the Corporation provides the contracted monthly or quarterly services and are generally assessed based on a tiered scale of the market value of assets under management (AUM) at quarter-end. CFS Fee and Commission Income (Net): The Corporation earns fees from investment brokerage services provided to its customers by a third-party service provider. The Corporation receives commissions from the third-party service provider on a monthly basis based upon customer activity for the month. The Corporation (i) acts as an agent in arranging the relationship between the customer and the third-party service provider and (ii) does not control the services rendered to the customers. Investment brokerage fees are presented net of related costs. The Corporation also earns fees from tax services provided to its customers.

COMPONENTS OF QUARTERLY AND YEA

COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS	6 Months Ended
	Jun. 30, 2023
Retirement Benefits [Abstract]
COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS	COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS The components of net periodic expense for the Corporation’s pension and other benefit plans for the periods indicated are as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Qualified Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 397 284 793 566 Expected return on plan assets (594) (708) (1,190) (1,421) Amortization of unrecognized transition obligation — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 5 — 11 — Net periodic pension benefit $ (192) $ (424) $ (386) $ (855) Supplemental Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 11 9 23 17 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 2 4 4 9 Net periodic supplemental pension cost $ 13 $ 13 $ 27 $ 26 Postretirement Plan, Medical and Life Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 1 1 2 2 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 4 7 9 16 Net periodic postretirement, medical and life benefit $ 5 $ 8 $ 11 $ 18

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING The Corporation manages its operations through two primary business segments: core banking and WMG. The core banking segment provides revenues by attracting deposits from the general public and using such funds to originate consumer, commercial, commercial real estate, and residential mortgage loans, primarily in the Corporation’s local markets, and to invest in securities. The WMG services segment provides revenues by providing trust and investment advisory services to clients. Accounting policies for the segments are the same as those described in Note 1 of the Corporation’s 2022 Annual Report on Form 10-K, which was filed with the SEC on March 22, 2023. Summarized financial information concerning the Corporation’s reportable segments and the reconciliation to the Corporation’s consolidated results are shown in the following table. Income taxes are allocated based on the separate taxable income of each entity and indirect overhead expenses are allocated based on reasonable and equitable allocations applicable to the reportable segment. The Holding Company, CFS, and CRM columns below include amounts to eliminate transactions between segments (in thousands). Three months ended June 30, 2023 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 27,757 $ — $ 39 $ 27,796 Interest expense 9,201 — — 9,201 Net interest income 18,556 — 39 18,595 Provision for credit losses 236 — — 236 Net interest income after provision for credit losses 18,320 — 39 18,359 Other non-interest income 2,701 2,603 143 5,447 Other non-interest expenses 13,894 1,699 320 15,913 Income (loss) before income tax expense (benefit) 7,127 904 (138) 7,893 Income tax expense (benefit) 1,476 198 (61) 1,613 Segment net income (loss) $ 5,651 $ 706 $ (77) $ 6,280 Three months ended June 30, 2022 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 18,531 $ — $ 7 $ 18,538 Interest expense 897 — — 897 Net interest income 17,634 — 7 17,641 Provision for credit losses (1,744) — — (1,744) Net interest income after provision for credit losses 19,378 — 7 19,385 Other non-interest income 2,442 2,628 249 5,319 Legal accruals and settlements — — — — Other non-interest expenses 12,226 1,650 466 14,342 Income (loss) before income tax expense (benefit) 9,594 978 (210) 10,362 Income tax expense (benefit) 2,167 229 (58) 2,338 Segment net income (loss) $ 7,427 $ 749 $ (152) $ 8,024 Six months ended June 30, 2023 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 53,960 $ — $ 66 $ 54,026 Interest expense 15,484 — — 15,484 Net interest income 38,476 — 66 38,542 Provision for credit losses 513 — — 513 Net interest income after provision for credit losses 37,963 — 66 38,029 Other non-interest income 5,352 5,183 335 10,870 Other non-interest expenses 27,590 3,497 662 31,749 Income (loss) before income tax expense (benefit) 15,725 1,686 (261) 17,150 Income tax expense (benefit) 3,307 375 (82) 3,600 Segment net income (loss) $ 12,418 $ 1,311 $ (179) $ 13,550 Segment assets $ 2,667,404 $ 2,584 $ 4,685 $ 2,674,673 Six months ended June 30, 2022 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 35,982 $ — $ 14 $ 35,996 Interest expense 1,678 — — 1,678 Net interest income 34,304 — 14 34,318 Provision for credit losses (2,889) — — (2,889) Net interest income after provision for credit losses 37,193 — 14 37,207 Other non-interest income 5,135 5,385 462 10,982 Legal accruals and settlements — — — — Other non-interest expenses 24,757 3,465 788 29,010 Income (loss) before income tax expense (benefit) 17,571 1,920 (312) 19,179 Income tax expense (benefit) 3,933 438 (83) 4,288 Segment net income (loss) $ 13,638 $ 1,482 $ (229) $ 14,891 Segment assets $ 2,441,375 $ 2,723 $ 5,813 $ 2,449,911

STOCK COMPENSATION

STOCK COMPENSATION	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
STOCK COMPENSATION	STOCK COMPENSATIONPursuant to the Corporation's 2021 Equity Incentive Plan (the "2021 Plan") the Corporation may make discretionary grants of restricted shares of the Corporation’s common stock to or for the benefit of employees selected to participate in the 2021 Plan, the chief executive officer and members of the Board of Directors. Awards are based on the performance, responsibility and contributions of the individual and are targeted at an average of the peer group. The maximum number of shares of the Corporation’s common stock that may be awarded as restricted shares related to the 2021 Plan may not exceed 170,000, upon which time a new plan may be created. Compensation expense for shares granted will be recognized over the vesting period of the award based upon the closing price of the Corporation's stock on the grant date. During the six months ended June 30, 2023 and 2022, 13,069 and 12,560 shares, respectively, were re-issued from treasury to fund stock compensation. The expense related to these grants is recognized over a one year vesting period. Total expense related to the 2021 Plan of $0.3 million and $0.2 million was recognized during each of the three month periods ended June 30, 2023 and 2022, respectively. Total expense related to the 2021 Plan of $0.6 million was recognized during each of the six month periods ended June 30, 2023 and 2022. A summary of restricted stock activity for the three and six months ended June 30, 2023 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at April 1, 2023 54,328 $43.77 Granted — Vested — Forfeited or cancelled (326) $43.73 Nonvested at June 30, 2023 54,002 $44.68 Shares Weighted–Average Grant Date Fair Value Nonvested at January 1, 2023 55,402 $44.57 Granted 13,069 $45.89 Vested (14,143) $45.38 Forfeited or cancelled (326) $43.73 Nonvested at June 30, 2023 54,002 $44.68

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSOn June 22, 2023, the Corporation filed a Form S-3 Registration Statement under the Securities Act of 1933. The Corporation's Board of Directors approved the filing with the SEC of a Shelf Registration Statement to register for sale from time to time up to $75 million of the following securities: (i) shares of common stock; (ii) unsecured debt securities, which may consist of notes, debentures or other evidences of indebtedness; (iii) warrants; (iv) purchase contracts; (v) units consisting of any combination of the foregoing; and (vi) subscription rights to purchase shares of common stock or debt securities. The SEC declared the registration statement effective on July 13, 2023.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Organization	Organization The Corporation, through its wholly-owned subsidiaries, the Bank and CFS, provides a wide range of banking, financing, fiduciary and other financial services to its clients. The Corporation and the Bank are subject to the regulations of certain federal and state agencies and undergo periodic examinations by those regulatory authorities. CRM, a wholly-owned subsidiary of the Co rporation, which was formed and began operations on May 31, 2016, is a Nevada-based captive insurance company which insures against certain risks unique to the operations of the Corporation and its subsidiaries and for which insurance may not be currently available or economically feasible in today's insurance marketplace. CRM pools resources with several other similar insurance company subsidiaries of financial institutions to spread a limited amount of risk among themselves. CRM is subject to regulations of the State of Nevada and undergoes periodic examinations by the Nevada Division of Insurance.
Basis of Presentation	Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in conformity with GAAP for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Article 8 of Regulation S-X of the Exchange Act. These financial statements include the accounts of the Corporation and its subsidiaries, and all significant intercompany balances and transactions are eliminated in consolidation. Amounts in the prior periods' consolidated financial statements are reclassified whenever necessary to conform to the current period's presentation. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and disclosures provided, and actual results could differ. In the opinion of management, all adjustments (consisting of normal recurring adjustments) and disclosures necessary for the fair presentation of the accompanying consolidated financial statements have been included. The unaudited consolidated financial statements should be read in conjunction with the Corporation's 2022 Annual Report on Form 10-K for the year ended December 31, 2022. The results of operations for any interim periods are not necessarily indicative of the results which may be expected for the entire year or any other period.
Reclassifications	Reclassifications Amounts in the prior year financial statements are reclassified whenever necessary to conform to the current year's presentation.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting Standards Adopted in 2023 : Financial Instruments - Credit Losses - Topic 326 In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The objective of the ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. The ASU supersedes prior GAAP by replacing the incurred loss impairment method with a methodology that reflects lifetime expected credit losses and requires the consideration of a broader range of reasonable and supportable information to form loss estimates. In November 2019, the FASB adopted an amendment to postpone the effective date of ASU 2016-13 to January 2023, for some entities, including certain Securities and Exchange Commission filers. As a smaller reporting company, the Corporation was eligible for and elected delayed adoption. The Corporation adopted the standard on January 1, 2023, and recognized a one-time cumulative-effect adjustment to retained earnings, of $1.5 million, or $1.1 million, net of tax effects, of which $1.1 million reflected the establishment of an allowance for credit losses on unfunded commitments, $0.4 million reflected additional allowance related to the loan portfolio, and no adjustment was recognized related to the securities portfolio. The quantitative component of the estimate relies on the statistical relationship between the projected value of an economic indicator and the implied historical loss experience among a curated group of peers. The Corporation utilized regression analyses of peer data, in which the Corporation was included, and where observed credit losses and selected economic factors were used to determine suitable loss drivers for modeling the lifetime rates of probability of default (PD). A loss given default rate (LGD) is assigned to each pool for each period based on these PD outcomes. The model fundamentally utilizes an expected discounted cash flow (DCF) analysis for all loan portfolio segments. The DCF analysis is run at the instrument-level and incorporates an array of loan-specific data points and segment-implied assumptions to determine the lifetime expected loss attributable to each instrument. An implicit "hypothetical loss" is derived for each period of the DCF, and helps establish the present value of future cash flows for each period. The reserve applied to a specific instrument is the difference between the sum of the present value of future cash flows and the book balance of the loan at the measurement date. Portfolio segments are the level at which loss assumptions are applied to a pool of loans based on the similarity of risk characteristics inherent in the included instruments, relying on FFIEC Call Report codes. The loss driver for each loan portfolio segment is derived from a readily available and reasonable economic forecast, chiefly the FOMC of the Federal Reserve's projections of civilian unemployment and year-over-year U.S. GDP growth. Forecasts are applied over a four-quarter period and revert to the lookback period's historical mean for the economic indicator over an eight-quarter horizon, on a straight-line basis. The model incorporates qualitative factor adjustments in order to calibrate the model for risk in each portfolio segment that may not be captured through quantitative analysis. Determinations regarding qualitative adjustments are reflective of management's expectation of loss conditions differing from those already captured in the quantitative component of the model. The Corporation evaluates all assets exhibiting potential credit risk, including off-balance sheet exposures on unfunded commitments, and debt securities. Allowances on unfunded commitments utilize a calculated funding rate to estimate the Corporation's future obligations, and applies the overall loss rate assigned to each concurrent pool. Securities backed by U.S. government-related agencies are determined to be zero-credit loss securities. Potential losses on obligations of states, political subdivisions, and corporate bonds and notes are analyzed by management to determine whether any of the losses may be attributable to credit-related factors on an individual basis. The adoption of ASU 2016-13 had an initial impact on the allowance for credit losses on loans of $0.4 million, reflecting changes in the methodology when compared to the allowance for loan losses on loans at December 31, 2022. The increase represents an increase of $0.2 million in the allowance relating to commercial loans, the combined effect of changes to commercial & agricultural and commercial real estate, and an increase of $0.2 million in consumer loans, mostly in relation to indirect auto lending. The remainder of the adoption impact, or $1.1 million, related to the establishment of an allowance for unfunded commitments. Troubled Debt Restructurings and Vintage Disclosures - Topic 326 In March 2022, the FASB issued ASU 2022-02, Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. The ASU made certain targeted amendments specific to troubled debt restructurings (TDRs) by creditors and vintage disclosure related to gross write-offs. Upon adoption, the Corporation will be required to apply the loan and refinancing and restructuring guidance to determine whether a modification results in a new loan or a continuation of an existing loan, rather than applying the recognition and measurement guidance for TDRs. The ASU also requires companies to disclose current-period gross write-offs by year of origination for financing receivables and net investment in leases within scope of Subtopic 326-20. The Corporation adopted the standard prospectively, beginning January 1, 2023, concurrently with the aforementioned ASU 2016-13, and its impact can be found within Note 4 to the consolidated financial statements. The Corporation established a methodology for identifying and reporting the financial impact of modifications made to borrowers who are deemed to be experiencing financial difficulty. Reference Rate Reform - ASC 848 ASU No. 2022-06, Deferral of the Sunset Date of Topic 848 , was issued in December 2022 and defers the date for which accounting relief can be applied under Topic 848. ASU 2022-06 applies to entities that have contracts, hedging relationships and other transactions that reference LIBOR or another reference rate expected to be discontinued because of reference rate reform. The objective of the guidance in Topic 848 is to ease the burden in accounting related to the recognition of the effects of reference rate reform on financial reporting. A sunset provision was included within Topic 848 based on expectations of when LIBOR would cease being published. The Corporation had adopted the accounting relief provisions of Topic 848 effective October 1, 2020. The amendments in ASU 2022-06 defer the sunset date of Topic 848 from December 31, 2022 to December 31, 2024, after which entities will no longer be able to apply the accounting relief in Topic 848. ASU 2022-06 was effective for all entities upon its issuance. The adoption of the provisions of Topic 848, as amended, did not have a material impact on the Corporation’s consolidated financial statements. Accounting Standards Pending Adoption None. Risks and Uncertainties Current Banking Environment Industry events transpiring prior to the Corporation’s filing date, continue to present challenges to the banking sector. Market conditions and external factors may unpredictably impact the competitive landscape for deposits in the banking industry. Additionally, the rising interest rate environment has increased competition for liquidity and the premium at which liquidity is available to meet funding needs. The Corporation believes the sources of liquidity presented in these Unaudited Consolidated Financial Statements and the Notes to the Unaudited Consolidated Financial Statements are sufficient to meet its needs as of the balance sheet date. An unexpected decrease in deposit balances due to heavy withdrawal activity could adversely impact the Corporation's ability to rely on organic deposits to primarily fund its operations, potentially requiring greater reliance on secondary sources of liquidity to meet withdrawal demands or to fund continuing operations. These sources may include proceeds from Federal Home Loan Bank advances, sales of investment securities and loans, federal funds lines of credit from correspondent banks, and out-of-market time deposits. In response to these events, the Treasury Department, Federal Reserve, and FDIC jointly announced the Bank Term Funding Program (BTFP) on March 12, 2023. This program aims to enhance liquidity by allowing institutions to pledge certain securities at the par value of the securities, and at a borrowing rate of ten basis points over the one-year overnight index swap rate. The BTFP is available to eligible U.S. federally insured depository institutions, with advances having a term of up to one year and no prepayment penalties. As of the date of the release of the Unaudited Consolidated Financial Statements, the Corporation has not accessed the BTFP. Such reliance on secondary funding sources could increase the Corporation's overall cost of funding and thereby reduce net income. While the Corporation believes its current sources of liquidity are adequate to fund operations, there is no guarantee they will suffice to meet future liquidity demands. This may necessitate slowing or discontinuing loan growth, capital expenditures, or other investments, or liquidating assets. For further discussion of the Corporation's liquidity practices, see pages 73-75 of this Form 10-Q.
Earnings Per Common Share	Basic earnings per share is net income divided by the weighted average number of common shares outstanding during the period. Issuable shares, including those related to directors’ restricted stock shares, are considered outstanding and are included in the computation of basic earnings per share. All outstanding unvested share-based payment awards that contain rights to nonforfeitable dividends are considered participating securities for this calculation. Restricted stock awards are grants of participating securities and are considered outstanding at grant date. Earnings per share information is adjusted to present comparative results for stock splits and stock dividends that occur.
Fair Value Measurement	Fair value is the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. There are three levels of inputs that may be used to measure fair value: Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions about the assumptions that market participants would use in pricing an asset or liability. The Corporation used the following methods and significant assumptions to estimate fair value on a recurring basis: Available for Sale Securities: The fair values of securities available for sale are usually determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs), or matrix pricing, which is a mathematical technique widely used 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 (Level 2 inputs). For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators (Level 3 inputs). Equity Investments: Securities that are held to fund a deferred compensation plan and securities that have a readily determinable fair market value, are recorded at fair value with changes in fair value included in earnings. The fair values of equity investments are determined by quoted market prices (Level 1 inputs). Individually Analyzed Loans : At the time a loan is considered individually analyzed, it is valued at the lower of cost or fair value. Individually analyzed loans carried at fair value have been partially charged-off or receive specific allocations as part of the allowance for credit loss accounting. For collateral dependent loans, fair value is commonly based on real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Non-real estate collateral may be valued using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business, typically resulting in a Level 3 fair value classification. Impaired loans are analyzed on a quarterly basis for additional impairment and adjusted accordingly. OREO : Assets acquired through or in lieu of loan foreclosures are initially recorded at fair value less costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. Fair value is commonly based on recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by independent appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are usually significant and typically result in a Level 3 classification of the inputs for determining fair value. Appraisals for both collateral dependent loans and OREO are performed by certified general appraisers (commercial properties) or certified residential appraisers (residential properties) whose qualifications and licenses have been reviewed and verified by the Corporation. Once received, appraisals are reviewed for reasonableness of assumptions, approaches utilized, Uniform Standards of Professional Appraisal Practice and other regulatory compliance, as well as the overall resulting fair value in comparison with independent data sources such as recent market data or industry-wide statistics. Appraisals are generally completed within the previous 12 month period prior to a property being placed into OREO. On impaired loans, appraisal values are adjusted based on the age of the appraisal, the position of the lien, the type of the property and its condition. Derivatives : The fair values of interest rate swaps are based on valuation models using observable market data as of the measurement date (Level 2 inputs). Derivatives are traded in an over-the-counter market where quoted market prices are not always available. Therefore, the fair values of derivatives are determined using quantitative models that utilize multiple market inputs. The inputs will vary based on the type of derivative, but could include interest rates, prices, and indices to generate continuous yield or pricing curves, prepayment rates, and volatility factors to value the position. The Corporation also incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counter-party's nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Corporation has considered the impact of any applicable credit enhancements, such as collateral postings. Although the Corporation has determined that the majority of the inputs used to value its derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize credit default rate assumptions (Level 3 inputs).

SECURITIES (Tables)

SECURITIES (Tables)	6 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of Amortized Cost and Estimated Fair Value of Securities Available for Sale	Amortized cost and estimated fair value of securities available for sale are as follows (in thousands): June 30, 2023 Amortized Cost Unrealized Gains Unrealized Losses Allowance for Credit Losses Estimated Fair Value U.S. Treasury notes and bonds $ 62,156 $ — $ 5,959 $ — $ 56,197 Mortgage-backed securities, residential 497,995 — 80,630 — 417,365 Obligations of states and political subdivisions 39,568 1 985 — 38,584 Corporate bonds and notes 25,750 — 5,879 — 19,871 SBA loan pools 74,784 112 2,600 — 72,296 Total $ 700,253 $ 113 $ 96,053 $ — $ 604,313 December 31, 2022 Amortized Cost Unrealized Gains Unrealized Losses Estimated Fair Value U.S. Treasury notes and bonds $ 61,800 $ — $ 6,225 $ 55,574 Mortgage-backed securities, residential 518,838 — 83,707 435,131 Obligations of states and political subdivisions 39,828 2 938 38,892 Corporate bonds and notes 25,750 — 3,780 21,970 SBA loan pools 82,982 155 2,116 81,022 Total $ 729,198 $ 157 $ 96,766 $ 632,589
Schedule of Amortized Cost and Estimated Fair Value of Securities Held to Maturity	Amortized cost and estimated fair value of securities held to maturity are as follows (in thousands): June 30, 2023 Amortized Cost Unrecognized Gains Unrecognized Losses Allowance for Credit Losses Estimated Fair Value Obligations of states and political subdivisions $ 824 $ — $ — $ — $ 824 Time deposits with other financial institutions 980 — 26 — 954 Total $ 1,804 $ — $ 26 $ — $ 1,778 December 31, 2022 Amortized Cost Unrecognized Gains Unrecognized Losses Estimated Fair Value Obligations of states and political subdivisions $ 952 $ — $ — $ 952 Time deposits with other financial institutions 1,472 — 22 1,450 Total $ 2,424 $ — $ 22 $ 2,402
Schedule of Amortized Cost and Estimated Fair Value of Debt Securities by Contractual Maturity	Securities not due at a single maturity date are shown separately (in thousands): June 30, 2023 Available for Sale Held to Maturity Amortized Fair Amortized Fair Within one year $ 5,804 $ 5,732 $ 284 $ 283 After one, but within five years 103,670 94,774 880 855 After five, but within ten years 17,531 13,698 640 640 After ten years 469 448 — — 127,474 114,652 1,804 1,778 Mortgage-backed securities, residential 497,995 417,365 — — SBA loan pools 74,784 72,296 — — Total $ 700,253 $ 604,313 $ 1,804 $ 1,778
Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value	The following tables summarize the investment securities available for sale with unrealized losses at June 30, 2023 and December 31, 2022 by aggregated major security type and length of time in a continuous unrealized loss position (in thousands): Less than 12 months 12 months or longer Total June 30, 2023 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury notes and bonds $ 1,920 $ 19 $ 54,277 $ 5,940 $ 56,197 $ 5,959 Mortgage-backed securities, residential 6,705 616 410,660 80,014 417,365 80,630 Obligations of states and political subdivisions 25,467 485 13,006 500 38,473 985 Corporate bonds and notes 6,939 3,061 12,932 2,818 19,871 5,879 SBA loan pools 8,249 24 53,991 2,576 62,240 2,600 Total temporarily impaired securities $ 49,280 $ 4,205 $ 544,866 $ 91,848 $ 594,146 $ 96,053 Less than 12 months 12 months or longer Total December 31, 2022 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury notes and bonds $ 1,011 $ 30 $ 54,563 $ 6,195 $ 55,574 $ 6,225 Mortgage-backed securities, residential 79,891 7,621 355,240 76,086 435,131 83,707 Obligations of states and political subdivisions 37,847 938 — — 37,847 938 Corporate bonds and notes 4,515 485 7,455 3,295 11,970 3,780 SBA loan pools 14,333 925 51,123 1,191 65,456 2,116 Total temporarily impaired securities $ 137,597 $ 9,999 $ 468,381 $ 86,767 $ 605,978 $ 96,766

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	6 Months Ended
	Jun. 30, 2023
Credit Loss [Abstract]
Schedule of Composition of the Loan Portfolio by Type	The composition of the loan portfolio, net of deferred origination fees and costs, is summarized as follows (in thousands): June 30, 2023 December 31, 2022 Commercial and agricultural: Commercial and industrial $ 253,501 $ 252,044 Agricultural 305 249 Commercial mortgages: Construction 124,942 108,243 Commercial mortgages, other 923,585 888,670 Residential mortgages 285,084 285,672 Consumer loans: Home equity lines and loans 85,283 81,401 Indirect consumer loans 210,532 202,124 Direct consumer loans 10,674 11,045 Total loans, net of deferred loan fees and costs 1,893,906 1,829,448 Allowance for credit losses (20,172) (19,659) Loans, net $ 1,873,734 $ 1,809,789
Schedules of Allowance for Credit Loss	The following table presents the activity in the allowance for credit losses by portfolio segment for the three month period ended June 30, 2023 (in thousands): Three Months Ended June 30, 2023 Allowance for credit losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, April 1, 2023 $ 4,053 $ 10,983 $ 1,892 $ 3,147 $ 20,075 Charge-offs (9) — — (242) (251) Recoveries 3 1 — 101 105 Net recoveries (charge-offs) (6) 1 — (141) (146) Provision (1) 74 10 13 146 243 Ending balance, June 30, 2023 $ 4,121 $ 10,994 $ 1,905 $ 3,152 $ 20,172 (1) Additional credit provision related to off-balance sheet exposure was $7 thousand for the three months ended June 30, 2023. Refer to Note 1-Summary of Significant Accounting Policies in our Annual report on Form 10-K for the fiscal year ended December 31, 2022, for the allowance for loan losses policy effective prior to the adoption of ASC 326- Financial Instruments-Credit Losses , as of December 31, 2022. The following table presents the activity in the allowance for loan losses by portfolio segment for the three month period ended June 30, 2022 (in thousands): Three Months Ended June 30, 2022 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, April 1, 2022 $ 3,485 $ 12,963 $ 1,606 $ 1,874 $ 19,928 Charge-offs (16) (687) — (128) (831) Recoveries 23 1 — 108 132 Net recoveries (charge-offs) 7 (686) — (20) (699) Provision 72 (1,963) 108 39 (1,744) Ending balance, June 30, 2022 $ 3,564 $ 10,314 $ 1,714 $ 1,893 $ 17,485 The following table presents the activity in the allowance for credit losses by portfolio segment for the six month period ended June 30, 2023 (in thousands): Six Months Ended June 30, 2023 Allowance for credit losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, January 1, 2023 $ 3,373 $ 11,576 $ 1,845 $ 2,865 $ 19,659 Cumulative effect adjustment for the adoption of ASC 326 909 (695) (16) 176 374 Beginning balance after cumulative effect adjustment, January 1, 2023 4,282 10,881 1,829 3,041 20,033 Charge-offs (199) — — (437) (636) Recoveries 8 1 — 212 221 Net recoveries (charge-offs) (191) 1 — (225) (415) Provision (1) 30 112 76 336 554 Ending balance, June 30, 2023 $ 4,121 $ 10,994 $ 1,905 $ 3,152 $ 20,172 (1) Additional credit provision related to off-balance sheet exposure was $41 thousand for the six months ended June 30, 2023. The following table presents the activity in the allowance for loan losses by portfolio segment for the six month period ended June 30, 2022 (in thousands): Six Months Ended June 30, 2022 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, January 1, 2022 $ 3,591 $ 13,556 $ 1,803 $ 2,075 $ 21,025 Charge-offs (20) (687) — (322) (1,029) Recoveries 30 2 — 346 378 Net recoveries (charge-offs) 10 (685) — 24 (651) Provision (37) (2,557) (89) (206) (2,889) Ending balance, June 30, 2022 $ 3,564 $ 10,314 $ 1,714 $ 1,893 $ 17,485 Unfunded Commitments The allowance for credit losses on unfunded commitments is recognized as a liability (other liabilities in the Consolidated Balance Sheets), with adjustments to the reserve recognized in the provision for credit losses on the Consolidated Statements of Income. The Corporation established a reserve for unfunded commitments in conjunction with its adoption of ASC 326- Financial Instruments-Credit Losses . The following table presents the activity in the allowance for credit losses on unfunded commitments for the three month periods ended June 30, 2023 and 2022: For the Three Months Ended Allowance for credit losses on unfunded commitments June 30, 2023 June 30, 2022 Beginning balance $ 1,048 $ — Impact of ASC 326 adoption — — Provision for unfunded commitments (7) — Ending balance $ 1,041 $ — The following table presents the provision for credit losses on loans and unfunded commitments for the three month period ended June 30, 2023, based upon the current expected credit loss methodology, and the provision for loan losses on loans for the three month period ended June 30, 2022, based upon the incurred loss methodology: For the Three Months Ended Provision for credit losses June 30, 2023 June 30, 2022 Provision for credit losses on loans $ 243 $ (1,744) Provision for unfunded commitments (7) — Total provision (credit) for credit losses $ 236 $ (1,744) The following table presents the activity in the allowance for credit losses on unfunded commitments for the six month periods ended June 30, 2023 and 2022: For the Six Months Ended Allowance for credit losses on unfunded commitments June 30, 2023 June 30, 2022 Beginning balance $ — $ — Impact of ASC 326 adoption 1,082 — Provision for unfunded commitments (41) — Ending balance $ 1,041 $ — The following table presents the provision for credit losses on loans and unfunded commitments for the six month period ended June 30, 2023, based upon the current expected credit loss methodology, and the provision for loan losses on loans for the six month period ended June 30, 2022, based upon the incurred loss methodology: For the Six Months Ended Provision for credit losses June 30, 2023 June 30, 2022 Provision for credit losses on loans $ 554 $ (2,889) Provision for unfunded commitments (41) — Total provision (credit) for credit losses $ 513 $ (2,889) The following tables present the balance in the allowance for credit losses and allowance for loan losses, and the amortized cost basis in loans by portfolio segment, as of June 30, 2023 and December 31, 2022 (in thousands): June 30, 2023 Allowance for credit losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually analyzed $ 996 $ 33 $ — $ 61 $ 1,090 Collectively analyzed 3,125 10,961 1,905 3,091 19,082 Total ending allowance balance $ 4,121 $ 10,994 $ 1,905 $ 3,152 $ 20,172 December 31, 2022 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually evaluated for impairment $ 1,078 $ 38 $ — $ 31 $ 1,147 Collectively evaluated for impairment 2,295 11,538 1,845 2,834 18,512 Total ending allowance balance $ 3,373 $ 11,576 $ 1,845 $ 2,865 $ 19,659 June 30, 2023 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually analyzed $ 1,714 $ 3,964 $ — $ 259 $ 5,937 Loans collectively analyzed 252,092 1,044,563 285,084 306,230 1,887,969 Total ending loans balance $ 253,806 $ 1,048,527 $ 285,084 $ 306,489 $ 1,893,906 December 31, 2022 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually evaluated for impairment $ 2,112 $ 4,383 $ 723 $ 264 $ 7,482 Loans collectively evaluated for impairment 250,181 992,530 284,949 294,306 1,821,966 Total ending loans balance $ 252,293 $ 996,913 $ 285,672 $ 294,570 $ 1,829,448
Schedule of Financing Receivable, Modified	The following tables summarize the amortized cost basis of loans modified during the three and six month periods ended June 30, 2023: Three Months Ended June 30, 2023 Loans modified under ASU 2022-02: Principal Reduction Interest Rate Reduction Term Extension Payment Delay Combination Total (%) of Loan Class (1) Commercial mortgages, other $ — $ — $ — $ 1,920 $ — $ 1,920 0.21 % Total $ — $ — $ — $ 1,920 $ — $ 1,920 (1) Represents the amortized cost basis of loans modified during the period as a percentage of the period-end loan balances by class. Six Months Ended June 30, 2023 Loans modified under ASU 2022-02: Principal Reduction Interest Rate Reduction Term Extension Payment Delay Combination Total (%) of Loan Class (1) Commercial mortgages, other $ — $ — $ 275 $ 1,920 $ — $ 2,195 0.24 % Total $ — $ — $ 275 $ 1,920 $ — $ 2,195 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the six month period ended June 30, 2023: Six Months Ended June 30, 2023 Effect of loan modifications under ASU 2022-02: Principal Reduction (in thousands) Weighted-average interest rate reduction (%) Weighted-average term extension (in months) Commercial mortgages, other $— —% 60 There was one loan, with an amortized basis of $1.9 million, classified as a commercial mortgage, other, to a borrower experiencing financial difficulty which was modified during the three months ended June 30, 2023. The modification granted was in the form of a four month payment delay, during which the borrower was making interest-only payments. The delay did not result in a principal reduction, reduction in interest rate, or an extension of term, and the note balloons at maturity.
Schedule of Analysis of Collateral Dependent Loans	The following table presents the amortized cost basis and related allowance for credit loss of individually analyzed loans considered to be collateral dependent as of June 30, 2023 (in thousands): June 30, 2023 Amortized Cost Basis Related Allowance Commercial and agricultural: Commercial and industrial (1) (3) $ 570 $ 156 Commercial mortgages: Commercial mortgages, other (1) 4,267 33 Consumer loans: Home equity lines and loans (2) 259 61 Total $ 5,096 $ 250 (1) Secured by commercial real estate (2) Secured by residential real estate (3) Secured by business assets
Schedule of Impaired Financing Receivables	The following is a summary of impaired loans as of December 31, 2022 (in thousands): December 31, 2022 With no related allowance recorded: Unpaid Principal Balance Recorded Investment Allowance for Loan Losses Allocated Commercial and agricultural: Commercial and industrial $ 1,026 $ 1,025 $ — Commercial mortgages: Construction 5 5 — Commercial mortgages, other 4,346 4,341 — Residential mortgages 767 760 — Consumer loans: Home equity lines and loans 154 138 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 1,086 1,088 1,078 Commercial mortgages: Commercial mortgages, other 38 38 38 Consumer loans: Home equity lines and loans 126 127 31 Total $ 7,548 $ 7,522 $ 1,147 The following tables present the average amortized cost basis and interest income recognized on loans individually evaluated, by class of loans, for the three and six month periods ended June 30, 2023 and 2022 (in thousands): Three Months Ended Three Months Ended With no related allowance recorded: Average Amortized Cost Basis Interest Income Recognized ( 1) Average Amortized Cost Basis Interest Income Recognized ( 1) Commercial and agricultural: Commercial and industrial $ 516 $ — $ 765 $ — Commercial mortgages: Construction — — 105 1 Commercial mortgages, other 3,992 8 4,086 7 Residential mortgages 358 — 909 11 Consumer loans: Home equity lines & loans 178 — 157 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 1,230 2 1,369 3 Commercial mortgages: Commercial mortgages, other 34 — 1,326 — Consumer loans: Home equity lines and loans 78 3 139 — Total $ 6,386 $ 13 $ 8,856 $ 22 (1) Cash basis interest income approximates interest income recognized. Six Months Ended Six Months Ended With no related allowance recorded: Average Amortized Cost Basis Interest Income Recognized ( 1) Average Amortized Cost Basis Interest Income Recognized ( 1) Commercial and agricultural: Commercial and industrial $ 686 $ — $ 825 $ 3 Commercial mortgages: Construction 2 — 113 2 Commercial mortgages, other 4,138 14 4,149 14 Residential mortgages 479 — 895 22 Consumer loans: Home equity lines & loans 165 — 161 2 With an allowance recorded: Commercial and agricultural: Commercial and industrial 1,183 4 1,405 5 Commercial mortgages: Commercial mortgages, other 35 — 2,065 21 Consumer loans: Home equity lines and loans 63 3 141 — Total $ 6,751 $ 21 $ 9,754 $ 69 (1) Cash basis interest income approximates interest income recognized.
Schedule of Recorded Investment in Past Due and Non-Accrual Status by Class of Loans	The following table presents the amortized cost basis in non-accrual, loans past due 90 days or more and still accruing, and the amortized basis of non-accrual loans with no associated allocation in the allowance for credit losses related to non-accrual loans, by class of loan as of June 30, 2023 and December 31, 2022 (in thousands): Non-accrual with no allowance for credit losses Non-accrual Loans Past Due 90 Days or More and Still Accruing June 30, 2023 June 30, 2023 December 31, 2022 June 30, 2023 December 31, 2022 Commercial and agricultural: Commercial and industrial $ 303 1,565 1,946 $ — $ 1 Commercial mortgages: Construction — — 5 — — Commercial mortgages, other 3,500 3,534 3,928 — — Residential mortgages 926 926 986 — — Consumer loans: Home equity lines and loans 749 749 760 — — Indirect consumer loans 527 527 540 — — Direct consumer loans 3 3 13 — — Total $ 6,008 $ 7,304 $ 8,178 $ — $ 1 The following tables present the aging of the amortized cost basis of loans as of June 30, 2023 and December 31, 2022 (in thousands): June 30, 2023 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Loans Not Past Due Total Commercial and agricultural: Commercial and industrial $ 526 $ 455 $ — $ 981 $ 252,520 $ 253,501 Agricultural — — — — 305 305 Commercial mortgages: Construction 2,163 2,244 — 4,407 120,535 124,942 Commercial mortgages, other 340 — 256 596 922,989 923,585 Residential mortgages 1,463 482 362 2,307 282,777 285,084 Consumer loans: Home equity lines and loans 9 — 545 554 84,729 85,283 Indirect consumer loans 1,242 374 217 1,833 208,699 210,532 Direct consumer loans 11 11 3 25 10,649 10,674 Total $ 5,754 $ 3,566 $ 1,383 $ 10,703 $ 1,883,203 $ 1,893,906 December 31, 2022 30 - 59 Days Past Due 60 - 89 Days Past Due 90 Days or More Past Due Total Past Due Loans Not Past Due Total Commercial and agricultural: Commercial and industrial $ 74 $ 3 $ 1 $ 78 $ 251,966 $ 252,044 Agricultural — — — — 249 249 Commercial mortgages: Construction — — — — 108,243 108,243 Commercial mortgages, other 1,058 — 486 1,544 887,126 888,670 Residential mortgages 1,360 709 294 2,363 283,309 285,672 Consumer loans: Home equity lines and loans 193 121 442 756 80,645 81,401 Indirect consumer loans 1,397 193 250 1,840 200,284 202,124 Direct consumer loans 2 19 1 22 11,023 11,045 Total $ 4,084 $ 1,045 $ 1,474 $ 6,603 $ 1,822,845 $ 1,829,448
Schedule of Risk Category of the Recorded Investment of Loans by Class of Loans	Based on the analyses performed as of June 30, 2023, the risk category of the amortized cost basis of loans by class of loans and vintage, as well as the gross charge-offs by loan class and vintage for the period, are as follows (in thousands): Term Loans Amortized Cost by Origination Year Revolving Loans Amortized Cost Revolving Loans Converted to Term Total 2023 2022 2021 2020 2019 Prior Commercial & industrial Pass $ 24,636 $ 41,406 $ 19,345 $ 12,963 $ 36,855 $ 11,242 $ 88,858 $ — $ 235,305 Special mention 296 98 328 — 3 448 4,282 9,040 14,495 Substandard — 32 875 384 26 345 627 570 2,859 Doubtful — — — — — 841 1 — 842 Total 24,932 41,536 20,548 13,347 36,884 12,876 93,768 9,610 253,501 Gross charge-offs — — — — 9 190 — — 199 Agricultural Pass — 17 163 — — — 125 — 305 Special mention — — — — — — — — — Substandard — — — — — — — — — Doubtful — — — — — — — — — Total — 17 163 — — — 125 — 305 Gross charge-offs — — — — — — — — — Construction Pass 5,211 2,721 1,975 — 31 1,196 111,388 — 122,522 Special mention — 176 — — — — — — 176 Substandard — — — — 2,244 — — — 2,244 Doubtful — — — — — — — — — Total 5,211 2,897 1,975 — 2,275 1,196 111,388 — 124,942 Gross charge-offs — — — — — — — — — Commercial mortgages Pass 53,923 214,143 127,609 96,993 40,067 173,743 188,483 — 894,961 Special mention — 2,553 8,733 1,023 — 3,776 — 6,070 22,155 Substandard 275 1,160 — — — 4,474 97 430 6,436 Doubtful — — — — — 33 — — 33 Total 54,198 217,856 136,342 98,016 40,067 182,026 188,580 6,500 923,585 Gross charge-offs — — — — — — — — — Residential mortgages Not rated 9,067 52,157 51,736 72,741 16,111 50,205 32,141 — 284,158 Substandard — 107 63 — 177 579 — — 926 Total 9,067 52,264 51,799 72,741 16,288 50,784 32,141 — 285,084 Gross charge-offs — — — — — — — — — Home equity lines and loans Not rated 7,901 18,052 6,291 3,464 3,097 11,995 33,734 — 84,534 Substandard — 76 — — — 419 254 — 749 Total 7,901 18,128 6,291 3,464 3,097 12,414 33,988 — 85,283 Gross charge-offs — — — — — — 9 — 9 Indirect consumer Not rated 42,931 114,337 28,762 12,270 6,143 5,562 — — 210,005 Substandard 13 159 131 58 52 114 — — 527 Total 42,944 114,496 28,893 12,328 6,195 5,676 — — 210,532 Gross charge-offs 12 155 73 65 16 40 — — 361 Direct consumer Not rated 1,854 3,529 1,130 499 184 414 3,061 — 10,671 Substandard — — — — — 3 — — 3 Total 1,854 3,529 1,130 499 184 417 3,061 — 10,674 Gross charge-offs — 8 1 4 — 54 — — 67 Total loans $ 146,107 $ 450,723 $ 247,141 $ 200,395 $ 104,990 $ 265,389 $ 463,051 $ 16,110 $ 1,893,906 Total gross charge-offs $ 12 $ 163 $ 74 $ 69 $ 25 $ 284 $ 9 $ — $ 636 Prior to the adoption of ASC 326- Financial Instruments-Credit Losses, loans not meeting the criteria above that were analyzed individually as part of the above described process were considered pass rated loans as of December 31, 2022. Based upon the analyses performed as of December 31, 2022, the risk category of the recorded investment of loans by class of loans was as follows (in thousands): December 31, 2022 Not Rated Pass Special Mention Substandard Doubtful Total Commercial and agricultural: Commercial and industrial $ — $ 235,900 $ 13,349 $ 2,899 $ 893 $ 253,041 Agricultural — 250 — — — 250 Commercial mortgages: Construction — 108,488 178 5 — 108,671 Commercial mortgages — 860,389 23,938 7,825 38 892,190 Residential mortgages 285,459 — — 986 — 286,445 Consumer loans: Home equity lines and loans 80,942 — — 760 — 81,702 Indirect consumer loans 202,050 — — 540 — 202,590 Direct consumer loans 11,094 — — 13 — 11,107 Total $ 579,545 $ 1,205,027 $ 37,465 $ 13,028 $ 931 $ 1,835,996 For residential and consumer loan classes, the Corporation also evaluated credit quality based on the aging status of the loan, which was presented by payment activity. The following table presents the amortized cost basis in residential and consumer loans based on payment activity as of June 30, 2023 (in thousands): Consumer Loans June 30, 2023 Residential Mortgages Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 284,158 $ 84,534 $ 210,005 $ 10,671 Non-Performing 926 749 527 3 Total $ 285,084 $ 85,283 $ 210,532 $ 10,674 Prior to the adoption of ASC 326- Financial Instruments-Credit Losses , the Corporation also evaluated credit quality based on the aging status of the loan, which was presented, by payment activity. The following table presents the recorded investment in residential and consumer loans based on payment activity as of December 31, 2022 (in thousands): Consumer Loans December 31, 2022 Residential Mortgages Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 285,459 $ 80,942 $ 202,050 $ 11,094 Non-Performing 986 760 540 13 Total $ 286,445 $ 81,702 $ 202,590 $ 11,107

FAIR VALUE (Tables)

FAIR VALUE (Tables)	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	Assets and liabilities measured at fair value on a recurring basis are summarized below (in thousands): Fair Value Measurement at June 30, 2023 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs U.S. Treasury notes and bonds $ 56,197 $ 56,197 $ — $ — Mortgage-backed securities, residential 417,365 — 417,365 — Obligations of states and political subdivisions 38,584 — 38,584 — Corporate bonds and notes 19,871 — 11,278 8,593 SBA loan pools 72,296 — 72,296 — Total available for sale securities $ 604,313 $ 56,197 $ 539,523 $ 8,593 Equity investments, at fair value $ 2,348 $ 2,348 $ — $ — Derivative assets 26,450 — 26,450 — Financial Liabilities: Derivative liabilities $ 26,450 $ — $ 26,450 $ — There were no transfers between Level 1 and Level 2 during the three and six month periods ended June 30, 2023. Fair Value Measurement at December 31, 2022 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs U.S. Treasury notes and bonds $ 55,574 $ 55,574 $ — $ — Mortgage-backed securities, residential 435,131 — 435,131 — Obligations of states and political subdivisions 38,892 — 38,892 — Corporate bonds and notes 21,970 — 21,970 — SBA loan pools 81,022 — 81,022 — Total available for sale securities $ 632,589 $ 55,574 $ 577,015 $ — Equity investments, at fair value $ 2,246 $ 2,246 $ — $ — Derivative assets 27,141 — 27,141 — Financial Liabilities: Derivative liabilities $ 27,196 $ — $ 27,196 $ —
Information Related To Level 3 Non-Recurring Fair Value Measurement	The table below presents a reconciliation of all assets measured at fair value on a recurring basis using unobservable inputs (Level 3) for the three months and six months ended June 30, 2023 and June 30, 2022. Corporate Bonds: For the Three Months Ended Level 3 Financial Assets June 30, 2023 June 30, 2022 Balance of recurring Level 3 assets at April 1, 2023 $ 8,666 $ — Total gains and losses for the period: — — Included in other comprehensive income (73) — Transfer into Level 3 — — Balance of recurring Level 3 assets at June 30, 2023 $ 8,593 $ — Corporate Bonds: For the Six Months Ended Level 3 Financial Assets June 30, 2023 June 30, 2022 Balance of recurring Level 3 assets at January 1, 2023 $ — $ — Total gains and losses for the period: — — Included in other comprehensive income (1,362) — Transfer into Level 3 9,955 — Balance of recurring Level 3 assets at June 30, 2023 $ 8,593 $ — June 30, 2023 Fair Value Valuation Techniques Unobservable Input Range (WA) Corporate bonds and notes $ 8,594 Discounted cash flow Market discount rate 12.00% -12.00% [12.00%] The following table presents information related to Level 3 non-recurring fair value measurement at June 30, 2023 (in thousands): Description Fair Value at June 30, 2023 Valuation Technique Unobservable Inputs Range [Weighted Average] at June 30, 2023 Individually analyzed loans: Commercial and agricultural: Commercial and industrial $ 414 Sales comparison Discount to appraised value 10.00%-50.00% [14.57%] Total $ 414
Schedule of Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis	Assets and liabilities measured at fair value on a non-recurring basis are summarized below (in thousands): Fair Value Measurement at June 30, 2023 Using Financial Assets: Fair Value Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Total Gains (Losses) Individually Analyzed Loans: Commercial and agricultural: Commercial and industrial $ 414 $ — $ — $ 414 $ — Total individually analyzed loans $ 414 $ — $ — $ 414 $ —
Schedule of Carrying Value and Estimated Fair Value of Financial Instruments	The carrying amounts and estimated fair values of other financial instruments, at June 30, 2023 and December 31, 2022, are as follows (in thousands): June 30, 2023 Financial assets: Carrying Amount Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Estimated Fair Value (1) Cash and due from financial institutions $ 25,499 $ 25,499 $ — $ — $ 25,499 Interest-earning deposits in other financial institutions 28,727 28,727 — — 28,727 Equity investments 2,841 2,841 — — 2,841 Securities available for sale 604,313 56,197 539,523 8,593 604,313 Securities held to maturity 1,804 — 954 824 1,778 FHLBNY and FRBNY stock 6,328 — — — N/A Loans, net and loans held for sale 1,874,519 — — 1,807,870 1,807,870 Accrued interest receivable 8,691 112 2,014 6,565 8,691 Derivative Assets 26,450 — 26,450 — 26,450 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,844,708 $ 1,844,708 $ — $ — $ 1,844,708 Time deposits 545,486 — 542,449 — 542,449 FHLBNY overnight advances 50,760 — 50,762 — 50,762 Accrued interest payable 2,828 79 2,749 — 2,828 Derivative Liabilities 26,450 — 26,450 — 26,450 (1) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. December 31, 2022 Financial assets: Carrying Amount Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Estimated Fair Value (1) Cash and due from financial institutions $ 29,309 $ 29,309 $ — $ — $ 29,309 Interest-earning deposits in other financial institutions 26,560 26,560 — — 26,560 Equity investments 2,830 2,830 — — 2,830 Securities available for sale 632,589 55,574 577,015 — 632,589 Securities held to maturity 2,424 — 1,450 952 2,402 FHLBNY and FRBNY stock 8,197 — — — N/A Loans, net and loans held for sale 1,809,789 — — 1,757,171 1,757,171 Accrued interest receivable 8,682 132 2,002 6,548 8,682 Derivative Asset 27,141 — 27,141 — 27,141 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,924,843 $ 1,924,843 $ — $ — $ 1,924,843 Time deposits 402,384 — 403,572 — 403,572 FHLBNY overnight advances 95,810 — 95,819 — 95,819 Accrued interest payable 864 64 800 — 864 Derivative Liabilities 27,196 — 27,196 — 27,196 (1) Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
Schedule of Leased Branch Properties	Leased branch properties at June 30, 2023 and December 31, 2022 consist of the following (in thousands): June 30, 2023 December 31, 2022 Operating lease right-of-use asset $ 6,449 $ 7,234 Less: accumulated amortization (399) (785) Less: lease termination — — Add: new lease agreement and modifications — — Operating lease right-of-use-assets, net $ 6,050 $ 6,449
Schedule of Undiscounted Cash Flows of the Operating Lease Liabilities	The following is a schedule by year of the undiscounted cash flows of the operating lease liabilities, excluding CAM charges, as of June 30, 2023 (in thousands): Year Amount 2023 $ 498 2024 924 2025 841 2026 845 2027 854 2028 and thereafter 3,169 Total minimum lease payments 7,131 Less: amount representing interest (903) Present value of net minimum lease payments $ 6,228
Schedule of Leases in Premises and Equipment	The Corporation has included these leases in premises and equipment June 30, 2023 December 31, 2022 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (2,706) (2,540) Net book value $ 2,866 $ 3,032
Schedule of Future Minimum Financial Lease Payments	The following is a schedule by year of future minimum lease payments under the capitalized lease, together with the present value of net minimum lease payments as of June 30, 2023 (in thousands): Year Amount 2023 $ 195 2024 391 2025 409 2026 425 2027 428 2028 and thereafter 1,988 Total minimum lease payments 3,836 Less: amount representing interest (647) Present value of net minimum lease payments $ 3,189

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Goodwill	The changes in goodwill included in the core banking segment during the six month periods ended June 30, 2023 and 2022 were as follows (in thousands): 2023 2022 Beginning of year $ 21,824 $ 21,824 Acquired goodwill — — Ending balance June 30, $ 21,824 $ 21,824

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Contractual Amounts of Financial Instruments with Off-Balance Sheet Risk	The following table lists the contractual amounts of financial instruments with off-balance sheet risk at June 30, 2023 and December 31, 2022 (in thousands): June 30, 2023 December 31, 2022 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to make loans $ 40,345 $ 62,386 $ 44,481 $ 75,028 Unused lines of credit 3,015 343,039 2,887 326,188 Standby letters of credit — 16,502 — 17,211

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Schedule of Components of Accumulated Other Comprehensive Loss	The following is a summary of the changes in accumulated other comprehensive income (loss) by component, net of tax, for the periods indicated (in thousands): Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at April 1, 2023 $ (65,521) $ (3,952) $ (69,473) Other comprehensive income before reclassification (5,282) — (5,282) Amounts reclassified from accumulated other comprehensive income — 9 9 Net current period other comprehensive income (loss) (5,282) 9 (5,273) Balance at June 30, 2023 $ (70,803) $ (3,943) $ (74,746) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at April 1, 2022 $ (33,582) $ (4,023) $ (37,605) Other comprehensive income before reclassification (17,747) — (17,747) Amounts reclassified from accumulated other comprehensive income — 7 7 Net current period other comprehensive income (loss) (17,747) 7 (17,740) Balance at June 30, 2022 $ (51,329) $ (4,016) $ (55,345) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at January 1, 2023 $ (71,296) $ (3,961) $ (75,257) Other comprehensive income before reclassification 493 — 493 Amounts reclassified from accumulated other comprehensive income — 18 18 Net current period other comprehensive income 493 18 511 Balance at June 30, 2023 $ (70,803) $ (3,943) $ (74,746) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at January 1, 2022 $ (2,495) $ (4,035) $ (6,530) Other comprehensive income before reclassification (48,834) — (48,834) Amounts reclassified from accumulated other comprehensive income — 19 19 Net current period other comprehensive income (48,834) 19 (48,815) Balance at June 30, 2022 $ (51,329) $ (4,016) $ (55,345)
Schedule of Reclassification Out of Accumulated Other Comprehensive Income	The following is the reclassification out of accumulated other comprehensive income for the periods indicated (in thousands): Details about Accumulated Other Comprehensive Income (Loss) Components Three Months Ended Affected Line Item 2023 2022 Amortization of defined pension plan and other benefit plan items: Prior service costs (a) $ — $ — Other components of net periodic pension and postretirement benefits Actuarial losses (a) 12 11 Other components of net periodic pension and postretirement benefits Tax effect (3) (4) Income tax expense Net of tax 9 7 Total reclassification for the period, net of tax $ 9 $ 7 (a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information). Details about Accumulated Other Comprehensive Income (Loss) Components Six Months Ended June 30, Affected Line Item 2023 2022 Amortization of defined pension plan and other benefit plan items: Prior service costs (a) $ — $ — Other components of net periodic pension and postretirement benefits Actuarial losses (a) 24 25 Other components of net periodic pension and postretirement benefits Tax effect (6) (6) Income tax expense Net of tax 18 19 Total reclassification for the period, net of tax $ 18 $ 19 (a) These accumulated other comprehensive income components are included in the computation of net periodic pension and other benefit plan costs (see Note 11 for additional information).

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	6 Months Ended
	Jun. 30, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following tables present the Corporation's non-interest income by revenue stream and reportable segment for the three and six months ended June 30, 2023 and 2022 (in thousands). Items outside the scope of ASC 606 are noted as such. Three Months Ended June 30, 2023 Revenue by Operating Segment: Non-interest income Core Banking WMG Holding Company, CFS, and CRM (b) Total Service charges on deposit accounts Overdraft fees $ 777 $ — $ — $ 777 Other 182 — — 182 Interchange revenue from debit card transactions 1,194 — — 1,194 WMG fee income — 2,603 — 2,603 CFS fee and commission income — — 265 265 Net gains (losses) on sales of OREO 14 — — 14 Net gains on sales of loans (a) 18 — — 18 Loan servicing fees (a) 36 — — 36 Changes in fair value of equity investments (a) 71 — (174) (103) Income from bank-owned life insurance (a) 11 — — 11 Other (a) 398 — 52 450 Total non-interest income (loss) $ 2,701 $ 2,603 $ 143 $ 5,447 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Three Months Ended June 30, 2022 Revenue by Operating Segment: Non-interest income Core Banking WMG Holding Company, CFS, and CRM (b) Total Service charges on deposit accounts Overdraft fees $ 727 $ — $ — $ 727 Other 209 — — 209 Interchange revenue from debit card transactions 1,206 — — 1,206 WMG fee income — 2,628 — 2,628 CFS fee and commission income — — 271 271 Net gains (losses) on sales of OREO 46 — — 46 Net gains on sales of loans (a) 25 — — 25 Loan servicing fees (a) 38 — — 38 Changes in fair value of equity investments (a) (236) — (6) (242) Income from bank-owned life insurance (a) 11 — — 11 Other (a) 416 — (16) 400 Total non-interest income $ 2,442 $ 2,628 $ 249 $ 5,319 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Six Months Ended June 30, 2023 Revenue by Operating Segment: Non-interest income Core Banking WMG Holding Company, CFS, and CRM (b) Total Service charges on deposit accounts Overdraft fees $ 1,491 $ — $ — $ 1,491 Other 409 — — 409 Interchange revenue from debit card transactions 2,327 — — 2,327 WMG fee income — 5,183 — 5,183 CFS fee and commission income — — 506 506 Net gains (losses) on sales of OREO 14 — — 14 Net gains on sales of loans (a) 23 — — 23 Loan servicing fees (a) 72 — — 72 Net gains on sales of securities (a) — — — — Changes in fair value of equity investments (a) 149 — (180) (31) Income from bank-owned life insurance (a) 21 — — 21 Other (a) 846 — 9 855 Total non-interest income $ 5,352 $ 5,183 $ 335 $ 10,870 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Six Months Ended June 30, 2022 Revenue by Operating Segment: Non-interest income Core Banking WMG Holding Company, CFS, and CRM (b) Total Service charges on deposit accounts Overdraft fees $ 1,400 $ — $ — $ 1,400 Other 400 — — 400 Interchange revenue from debit card transactions 2,336 — — 2,336 WMG fee income — 5,385 — 5,385 CFS fee and commission income — — 524 524 Net gains on sales of OREO 46 — — 46 Net gains on sales of loans (a) 99 — — 99 Loan servicing fees (a) 77 — — 77 Net gains on sales of securities (a) — — — — Change in fair value of equity securities (a) (350) — (5) (355) Income from bank-owned life insurance (a) 22 — — 22 Other (a) 1,105 — (57) 1,048 Total non-interest income $ 5,135 $ 5,385 $ 462 $ 10,982 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments.

COMPONENTS OF QUARTERLY AND Y_2

COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS (Tables)	6 Months Ended
	Jun. 30, 2023
Retirement Benefits [Abstract]
Schedule of Components of Net Periodic Benefit Costs	The components of net periodic expense for the Corporation’s pension and other benefit plans for the periods indicated are as follows (in thousands): Three Months Ended Six Months Ended 2023 2022 2023 2022 Qualified Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 397 284 793 566 Expected return on plan assets (594) (708) (1,190) (1,421) Amortization of unrecognized transition obligation — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 5 — 11 — Net periodic pension benefit $ (192) $ (424) $ (386) $ (855) Supplemental Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 11 9 23 17 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 2 4 4 9 Net periodic supplemental pension cost $ 13 $ 13 $ 27 $ 26 Postretirement Plan, Medical and Life Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 1 1 2 2 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 4 7 9 16 Net periodic postretirement, medical and life benefit $ 5 $ 8 $ 11 $ 18

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Schedule of Summarized Financial Information Showing Reconciliation of Segment Net Income Loss and Assets to Consolidated Results	The Holding Company, CFS, and CRM columns below include amounts to eliminate transactions between segments (in thousands). Three months ended June 30, 2023 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 27,757 $ — $ 39 $ 27,796 Interest expense 9,201 — — 9,201 Net interest income 18,556 — 39 18,595 Provision for credit losses 236 — — 236 Net interest income after provision for credit losses 18,320 — 39 18,359 Other non-interest income 2,701 2,603 143 5,447 Other non-interest expenses 13,894 1,699 320 15,913 Income (loss) before income tax expense (benefit) 7,127 904 (138) 7,893 Income tax expense (benefit) 1,476 198 (61) 1,613 Segment net income (loss) $ 5,651 $ 706 $ (77) $ 6,280 Three months ended June 30, 2022 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 18,531 $ — $ 7 $ 18,538 Interest expense 897 — — 897 Net interest income 17,634 — 7 17,641 Provision for credit losses (1,744) — — (1,744) Net interest income after provision for credit losses 19,378 — 7 19,385 Other non-interest income 2,442 2,628 249 5,319 Legal accruals and settlements — — — — Other non-interest expenses 12,226 1,650 466 14,342 Income (loss) before income tax expense (benefit) 9,594 978 (210) 10,362 Income tax expense (benefit) 2,167 229 (58) 2,338 Segment net income (loss) $ 7,427 $ 749 $ (152) $ 8,024 Six months ended June 30, 2023 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 53,960 $ — $ 66 $ 54,026 Interest expense 15,484 — — 15,484 Net interest income 38,476 — 66 38,542 Provision for credit losses 513 — — 513 Net interest income after provision for credit losses 37,963 — 66 38,029 Other non-interest income 5,352 5,183 335 10,870 Other non-interest expenses 27,590 3,497 662 31,749 Income (loss) before income tax expense (benefit) 15,725 1,686 (261) 17,150 Income tax expense (benefit) 3,307 375 (82) 3,600 Segment net income (loss) $ 12,418 $ 1,311 $ (179) $ 13,550 Segment assets $ 2,667,404 $ 2,584 $ 4,685 $ 2,674,673 Six months ended June 30, 2022 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 35,982 $ — $ 14 $ 35,996 Interest expense 1,678 — — 1,678 Net interest income 34,304 — 14 34,318 Provision for credit losses (2,889) — — (2,889) Net interest income after provision for credit losses 37,193 — 14 37,207 Other non-interest income 5,135 5,385 462 10,982 Legal accruals and settlements — — — — Other non-interest expenses 24,757 3,465 788 29,010 Income (loss) before income tax expense (benefit) 17,571 1,920 (312) 19,179 Income tax expense (benefit) 3,933 438 (83) 4,288 Segment net income (loss) $ 13,638 $ 1,482 $ (229) $ 14,891 Segment assets $ 2,441,375 $ 2,723 $ 5,813 $ 2,449,911

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Restricted Stock Activity	A summary of restricted stock activity for the three and six months ended June 30, 2023 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at April 1, 2023 54,328 $43.77 Granted — Vested — Forfeited or cancelled (326) $43.73 Nonvested at June 30, 2023 54,002 $44.68 Shares Weighted–Average Grant Date Fair Value Nonvested at January 1, 2023 55,402 $44.57 Granted 13,069 $45.89 Vested (14,143) $45.38 Forfeited or cancelled (326) $43.73 Nonvested at June 30, 2023 54,002 $44.68

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jun. 30, 2023		Mar. 31, 2023	Dec. 31, 2022		Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity	$ (177,426,000)		$ (177,342,000)	$ (166,388,000)		$ (174,690,000)	$ (185,510,000)	$ (211,455,000)
Allowance for credit losses	20,172,000	[1]	20,075,000	19,659,000	[1]	17,485,000	19,928,000	21,025,000
Unfunded Loan Commitment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses	1,041,000		1,048,000	0		0	0	0
Commercial Mortgages
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses	10,994,000		10,983,000	11,576,000		10,314,000	12,963,000	13,556,000
Consumer Loans
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses	3,152,000		3,147,000	2,865,000		1,893,000	1,874,000	2,075,000
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity	$ (221,412,000)		(216,594,000)	(211,859,000)		$ (200,870,000)	(194,295,000)	(188,877,000)
Cumulative effect adjustment for the adoption of ASC 326
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity				1,076,000
Allowance for credit losses				374,000
Cumulative effect adjustment for the adoption of ASC 326 | Unfunded Loan Commitment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses			0	1,082,000			$ 0	$ 0
Cumulative effect adjustment for the adoption of ASC 326 | Loan Portfolio
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses				400,000
Cumulative effect adjustment for the adoption of ASC 326 | Securities Portfolio
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses				0
Cumulative effect adjustment for the adoption of ASC 326 | Commercial Mortgages
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses				(695,000)
Cumulative effect adjustment for the adoption of ASC 326 | Commercial Mortgages | Commercial And Agricultural And Commercial Real Estate
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses				200,000
Cumulative effect adjustment for the adoption of ASC 326 | Consumer Loans
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses				176,000
Cumulative effect adjustment for the adoption of ASC 326 | Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity, before tax				1,500,000
Stockholders' equity			$ 1,100,000	$ 1,076,000
[1]Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.

EARNINGS PER COMMON SHARE (Deta

EARNINGS PER COMMON SHARE (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings Per Share [Abstract]
Weighted average shares outstanding, basic (in shares)	4,729,000	4,690,000	4,725,000	4,690,000
Weighted average shares outstanding, diluted (in shares)	4,729,000	4,690,000	4,725,000	4,690,000
Dilutive common stock equivalents (in shares)	0	0	0	0

SECURITIES - Securities Availab

SECURITIES - Securities Available for Sale (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Amortized cost and estimated fair value of debt securities available-for-sale
Amortized Cost	$ 700,253,000		$ 729,198,000
Unrealized Gains	113,000		157,000
Unrealized Losses	96,053,000		96,766,000
Allowance for Credit Losses	0
Estimated Fair Value	604,313,000		632,589,000
Amortized Cost
Within one year	5,804,000
After one, but within five years	103,670,000
After five, but within ten years	17,531,000
After ten years	469,000
Total	127,474,000
Total	700,253,000		729,198,000
Fair Value
Within one year	5,732,000
After one, but within five years	94,774,000
After five, but within ten years	13,698,000
After ten years	448,000
Total	114,652,000
Total	604,313,000		632,589,000
Proceeds from sales and calls of securities resulting in gains or losses
Debt securities, gain (loss)	0	$ 0
U.S. Treasury notes and bonds
Amortized cost and estimated fair value of debt securities available-for-sale
Amortized Cost	62,156,000		61,800,000
Unrealized Gains	0		0
Unrealized Losses	5,959,000		6,225,000
Allowance for Credit Losses	0
Estimated Fair Value	56,197,000		55,574,000
Amortized Cost
Total	62,156,000		61,800,000
Fair Value
Total	56,197,000		55,574,000
Mortgage-backed securities, residential
Amortized cost and estimated fair value of debt securities available-for-sale
Amortized Cost	497,995,000		518,838,000
Unrealized Gains	0		0
Unrealized Losses	80,630,000		83,707,000
Allowance for Credit Losses	0
Estimated Fair Value	417,365,000		435,131,000
Amortized Cost
Without single maturity date	497,995,000
Total	497,995,000		518,838,000
Fair Value
Without single maturity date	417,365,000
Total	417,365,000		435,131,000
Obligations of states and political subdivisions
Amortized cost and estimated fair value of debt securities available-for-sale
Amortized Cost	39,568,000		39,828,000
Unrealized Gains	1,000		2,000
Unrealized Losses	985,000		938,000
Allowance for Credit Losses	0
Estimated Fair Value	38,584,000		38,892,000
Amortized Cost
Total	39,568,000		39,828,000
Fair Value
Total	38,584,000		38,892,000
Corporate bonds and notes
Amortized cost and estimated fair value of debt securities available-for-sale
Amortized Cost	25,750,000		25,750,000
Unrealized Gains	0		0
Unrealized Losses	5,879,000		3,780,000
Allowance for Credit Losses	0
Estimated Fair Value	19,871,000		21,970,000
Amortized Cost
Total	25,750,000		25,750,000
Fair Value
Total	19,871,000		21,970,000
SBA loan pools
Amortized cost and estimated fair value of debt securities available-for-sale
Amortized Cost	74,784,000		82,982,000
Unrealized Gains	112,000		155,000
Unrealized Losses	2,600,000		2,116,000
Allowance for Credit Losses	0
Estimated Fair Value	72,296,000		81,022,000
Amortized Cost
Without single maturity date	74,784,000
Total	74,784,000		82,982,000
Fair Value
Without single maturity date	72,296,000
Total	$ 72,296,000		$ 81,022,000

SECURITIES - Securities Held to

SECURITIES - Securities Held to Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Amortized cost and estimated fair value of securities held to maturity
Amortized Cost	$ 1,804	$ 2,424
Unrecognized Gains	0	0
Unrecognized Losses	26	22
Allowance for Credit Losses	0
Estimated Fair Value	1,778	2,402
Amortized Cost
Within one year	284
After one, but within five years	880
After five, but within ten years	640
After ten years	0
Total	1,804
Amortized Cost	1,804	2,424
Fair Value
Within one year	283
After one, but within five years	855
After five, but within ten years	640
After ten years	0
Total	1,778
Total	1,778	2,402
Obligations of states and political subdivisions
Amortized cost and estimated fair value of securities held to maturity
Amortized Cost	824	952
Unrecognized Gains	0	0
Unrecognized Losses	0	0
Allowance for Credit Losses	0
Estimated Fair Value	824	952
Amortized Cost
Amortized Cost	824	952
Fair Value
Total	824	952
Time deposits with other financial institutions
Amortized cost and estimated fair value of securities held to maturity
Amortized Cost	980	1,472
Unrecognized Gains	0	0
Unrecognized Losses	26	22
Allowance for Credit Losses	0
Estimated Fair Value	954	1,450
Amortized Cost
Amortized Cost	980	1,472
Fair Value
Total	954	$ 1,450
Mortgage-backed securities, residential
Amortized Cost
Without single maturity date	0
Fair Value
Without single maturity date	0
SBA loan pools
Amortized Cost
Without single maturity date	0
Fair Value
Without single maturity date	$ 0

SECURITIES - Investment Securit

SECURITIES - Investment Securities Available for Sale in Continuous Unrealized Loss Position (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Fair Value
Less than 12 months	$ 49,280	$ 137,597
12 months or longer	544,866	468,381
Total	594,146	605,978
Unrealized Losses
Less than 12 months	4,205	9,999
12 months or longer	91,848	86,767
Total	96,053	96,766
U.S. Treasury notes and bonds
Fair Value
Less than 12 months	1,920	1,011
12 months or longer	54,277	54,563
Total	56,197	55,574
Unrealized Losses
Less than 12 months	19	30
12 months or longer	5,940	6,195
Total	5,959	6,225
Mortgage-backed securities, residential
Fair Value
Less than 12 months	6,705	79,891
12 months or longer	410,660	355,240
Total	417,365	435,131
Unrealized Losses
Less than 12 months	616	7,621
12 months or longer	80,014	76,086
Total	80,630	83,707
Obligations of states and political subdivisions
Fair Value
Less than 12 months	25,467	37,847
12 months or longer	13,006	0
Total	38,473	37,847
Unrealized Losses
Less than 12 months	485	938
12 months or longer	500	0
Total	985	938
Corporate bonds and notes
Fair Value
Less than 12 months	6,939	4,515
12 months or longer	12,932	7,455
Total	19,871	11,970
Unrealized Losses
Less than 12 months	3,061	485
12 months or longer	2,818	3,295
Total	5,879	3,780
SBA loan pools
Fair Value
Less than 12 months	8,249	14,333
12 months or longer	53,991	51,123
Total	62,240	65,456
Unrealized Losses
Less than 12 months	24	925
12 months or longer	2,576	1,191
Total	$ 2,600	$ 2,116

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loan Portfolio (Details) - USD ($) $ in Thousands	Jun. 30, 2023		Mar. 31, 2023	Dec. 31, 2022		Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	$ 1,893,906			$ 1,829,448
Allowance for credit losses	(20,172)	[1]	$ (20,075)	(19,659)	[1]	$ (17,485)	$ (19,928)	$ (21,025)
Loans, net	1,873,734			1,809,789
Construction
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	124,942
Commercial mortgages, other
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	923,585
Home equity lines and loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	85,283
Indirect consumer loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	210,532
Direct consumer loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	10,674
Commercial and Agricultural
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	253,806			252,293
Allowance for credit losses	(4,121)		(4,053)	(3,373)		(3,564)	(3,485)	(3,591)
Commercial Mortgages
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	1,048,527			996,913
Allowance for credit losses	(10,994)		(10,983)	(11,576)		(10,314)	(12,963)	(13,556)
Commercial Mortgages | Construction
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	124,942			108,243
Commercial Mortgages | Commercial mortgages, other
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	923,585			888,670
Residential Mortgages
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	285,084			285,672
Allowance for credit losses	(1,905)		(1,892)	(1,845)		(1,714)	(1,606)	(1,803)
Consumer Loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	306,489			294,570
Allowance for credit losses	(3,152)		$ (3,147)	(2,865)		$ (1,893)	$ (1,874)	$ (2,075)
Consumer Loans | Home equity lines and loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	85,283			81,401
Consumer Loans | Indirect consumer loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	210,532			202,124
Consumer Loans | Direct consumer loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	10,674			11,045
Commercial and industrial
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	253,501
Commercial and industrial | Commercial and Agricultural
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	253,501			252,044
Agricultural
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	305
Agricultural | Commercial and Agricultural
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	$ 305			$ 249
[1]Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Narrative (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 USD ($) loan	Jun. 30, 2022 loan	Dec. 31, 2022 USD ($)
Credit Loss [Abstract]
Number of modified loans | loan		1	0
Modification, payment delay period		4 months
Accrued interest	$ 6,600	$ 6,600		$ 6,500
Number of days past due after which a retail loan is rated		90 days
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized cost basis	1,920	$ 2,195
Loans individually analyzed	5,937	5,937		7,482
Commercial Mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized cost basis	1,920	2,195
Loans individually analyzed	3,964	3,964		$ 4,383
Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans individually analyzed	$ 5,096	$ 5,096

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowances For Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2023		Jun. 30, 2022	Jun. 30, 2023		Jun. 30, 2022
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 20,075		$ 19,928	$ 19,659	[1]	$ 21,025
Charge-offs	(251)		(831)	(636)		(1,029)
Recoveries	105		132	221		378
Net recoveries (charge-offs)	(146)		(699)	(415)		(651)
Provision	243		(1,744)	554		(2,889)
Ending balance	20,172	[1]	17,485	20,172	[1]	17,485
Credit provision related to off-balance sheet exposure	7			41
Cumulative effect adjustment for the adoption of ASC 326
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance				374
Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance				20,033
Commercial and Agricultural
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	4,053		3,485	3,373		3,591
Charge-offs	(9)		(16)	(199)		(20)
Recoveries	3		23	8		30
Net recoveries (charge-offs)	(6)		7	(191)		10
Provision	74		72	30		(37)
Ending balance	4,121		3,564	4,121		3,564
Commercial and Agricultural | Cumulative effect adjustment for the adoption of ASC 326
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance				909
Commercial and Agricultural | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance				4,282
Commercial Mortgages
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	10,983		12,963	11,576		13,556
Charge-offs	0		(687)	0		(687)
Recoveries	1		1	1		2
Net recoveries (charge-offs)	1		(686)	1		(685)
Provision	10		(1,963)	112		(2,557)
Ending balance	10,994		10,314	10,994		10,314
Commercial Mortgages | Cumulative effect adjustment for the adoption of ASC 326
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance				(695)
Commercial Mortgages | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance				10,881
Residential Mortgages
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,892		1,606	1,845		1,803
Charge-offs	0		0	0		0
Recoveries	0		0	0		0
Net recoveries (charge-offs)	0		0	0		0
Provision	13		108	76		(89)
Ending balance	1,905		1,714	1,905		1,714
Residential Mortgages | Cumulative effect adjustment for the adoption of ASC 326
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance				(16)
Residential Mortgages | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance				1,829
Consumer Loans
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	3,147		1,874	2,865		2,075
Charge-offs	(242)		(128)	(437)		(322)
Recoveries	101		108	212		346
Net recoveries (charge-offs)	(141)		(20)	(225)		24
Provision	146		39	336		(206)
Ending balance	3,152		1,893	3,152		1,893
Consumer Loans | Cumulative effect adjustment for the adoption of ASC 326
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance				176
Consumer Loans | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance				3,041
Unfunded Loan Commitment
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,048		0	0		0
Provision	(7)		0	(41)		0
Ending balance	1,041		0	1,041		0
Unfunded Loan Commitment | Cumulative effect adjustment for the adoption of ASC 326
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 0		$ 0	$ 1,082		$ 0
[1]Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Provision for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision	$ 243	$ (1,744)	$ 554	$ (2,889)
Loans And Unfunded Commitments
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision	236	(1,744)	513	(2,889)
Loans Portfolio Segment
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision	243	(1,744)	554	(2,889)
Unfunded Loan Commitment
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision	$ (7)	$ 0	$ (41)	$ 0

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowances by Impairment (Details) - USD ($) $ in Thousands	Jun. 30, 2023		Mar. 31, 2023	Dec. 31, 2022		Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Allowance for loan losses
Individually evaluated for impairment	$ 1,090			$ 1,147
Collectively evaluated for impairment	19,082			18,512
Total ending allowance balance	20,172	[1]	$ 20,075	19,659	[1]	$ 17,485	$ 19,928	$ 21,025
Loans:
Loans individually analyzed	5,937			7,482
Loans collectively analyzed	1,887,969			1,821,966
Total loans, net of deferred loan fees and costs	1,893,906			1,829,448
Collateral Pledged
Allowance for loan losses
Total ending allowance balance	250
Loans:
Loans individually analyzed	5,096
Commercial and Agricultural
Allowance for loan losses
Individually evaluated for impairment	996			1,078
Collectively evaluated for impairment	3,125			2,295
Total ending allowance balance	4,121		4,053	3,373		3,564	3,485	3,591
Loans:
Loans individually analyzed	1,714			2,112
Loans collectively analyzed	252,092			250,181
Total loans, net of deferred loan fees and costs	253,806			252,293
Commercial Mortgages
Allowance for loan losses
Individually evaluated for impairment	33			38
Collectively evaluated for impairment	10,961			11,538
Total ending allowance balance	10,994		10,983	11,576		10,314	12,963	13,556
Loans:
Loans individually analyzed	3,964			4,383
Loans collectively analyzed	1,044,563			992,530
Total loans, net of deferred loan fees and costs	1,048,527			996,913
Residential Mortgages
Allowance for loan losses
Individually evaluated for impairment	0			0
Collectively evaluated for impairment	1,905			1,845
Total ending allowance balance	1,905		1,892	1,845		1,714	1,606	1,803
Loans:
Loans individually analyzed	0			723
Loans collectively analyzed	285,084			284,949
Total loans, net of deferred loan fees and costs	285,084			285,672
Consumer Loans
Allowance for loan losses
Individually evaluated for impairment	61			31
Collectively evaluated for impairment	3,091			2,834
Total ending allowance balance	3,152		$ 3,147	2,865		$ 1,893	$ 1,874	$ 2,075
Loans:
Loans individually analyzed	259			264
Loans collectively analyzed	306,230			294,306
Total loans, net of deferred loan fees and costs	$ 306,489			$ 294,570
[1]Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Modifications (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 1,920	$ 2,195
Commercial Mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 1,920	$ 2,195
% of Loan Class	0.21%	0.24%
Weighted-average interest rate reduction (%)		0%
Weighted-average term extension (in months)		60 months
Principal Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 0	$ 0
Principal Reduction | Commercial Mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	0
Principal Reduction	0	0
Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	0
Interest Rate Reduction | Commercial Mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	0
Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	275
Term Extension | Commercial Mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	275
Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	1,920	1,920
Payment Delay | Commercial Mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	1,920	1,920
Combination
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	0
Combination | Commercial Mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 0	$ 0

LOANS AND ALLOWANCE FOR CREDI_9

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Collateral Dependent (Details) - USD ($) $ in Thousands	Jun. 30, 2023		Mar. 31, 2023	Dec. 31, 2022		Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	$ 5,937			$ 7,482
Related Allowance	20,172	[1]	$ 20,075	19,659	[1]	$ 17,485	$ 19,928	$ 21,025
Commercial and Agricultural
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	1,714			2,112
Related Allowance	4,121		4,053	3,373		3,564	3,485	3,591
Commercial Mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	3,964			4,383
Related Allowance	10,994		10,983	11,576		10,314	12,963	13,556
Consumer Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	259			264
Related Allowance	3,152		$ 3,147	$ 2,865		$ 1,893	$ 1,874	$ 2,075
Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	5,096
Related Allowance	250
Commercial Real Estate And Business Assets | Commercial and Agricultural | Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	570
Related Allowance	156
Commercial Real Estate | Commercial Mortgages | Commercial mortgages, other
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	4,267
Related Allowance	33
Residential Real Estate | Consumer Loans | Home equity lines and loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	259
Related Allowance	$ 61
[1]Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.

LOANS AND ALLOWANCE FOR CRED_10

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total					$ 7,548
Impaired Financing Receivable, Recorded Investment [Abstract]
Total					7,522
Allowance for Loan Losses Allocated					1,147
Average Amortized Cost Basis
Average recorded investment, total	$ 6,386	$ 8,856	$ 6,751	$ 9,754
Interest Income Recognized
Total	13	22	21	69
Residential Mortgages
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance recorded					767
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance recorded					760
Average Amortized Cost Basis
With no related allowance recorded	358	909	479	895
Interest Income Recognized
With no related allowance recorded	0	11	0	22
Construction | Commercial Mortgages
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance recorded					5
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance recorded					5
Average Amortized Cost Basis
With no related allowance recorded	0	105	2	113
Interest Income Recognized
With no related allowance recorded	0	1	0	2
Commercial mortgages, other | Commercial Mortgages
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance recorded					4,346
With an allowance recorded					38
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance recorded					4,341
With an allowance recorded					38
Allowance for Loan Losses Allocated					38
Average Amortized Cost Basis
With no related allowance recorded	3,992	4,086	4,138	4,149
With an allowance recorded	34	1,326	35	2,065
Interest Income Recognized
With no related allowance recorded	8	7	14	14
With an allowance recorded	0	0	0	21
Home equity lines & loans | Consumer Loans
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance recorded					154
With an allowance recorded					126
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance recorded					138
With an allowance recorded					127
Allowance for Loan Losses Allocated					31
Average Amortized Cost Basis
With no related allowance recorded	178	157	165	161
With an allowance recorded	78	139	63	141
Interest Income Recognized
With no related allowance recorded	0	0	0	2
With an allowance recorded	3	0	3	0
Commercial and industrial | Commercial and Agricultural
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance recorded					1,026
With an allowance recorded					1,086
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance recorded					1,025
With an allowance recorded					1,088
Allowance for Loan Losses Allocated					$ 1,078
Average Amortized Cost Basis
With no related allowance recorded	516	765	686	825
With an allowance recorded	1,230	1,369	1,183	1,405
Interest Income Recognized
With no related allowance recorded	0	0	0	3
With an allowance recorded	$ 2	$ 3	$ 4	$ 5

LOANS AND ALLOWANCE FOR CRED_11

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Receivables Past Due (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	$ 6,008
Non-accrual	7,304	$ 8,178
Loans Past Due 90 Days or More and Still Accruing	0	1
Financing receivable	1,893,906	1,829,448
Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	10,703	6,603
30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	5,754	4,084
60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	3,566	1,045
90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,383	1,474
Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,883,203	1,822,845
Construction
Financing Receivable, Past Due [Line Items]
Financing receivable	124,942
Commercial mortgages, other
Financing Receivable, Past Due [Line Items]
Financing receivable	923,585
Home equity lines and loans
Financing Receivable, Past Due [Line Items]
Financing receivable	85,283
Indirect consumer loans
Financing Receivable, Past Due [Line Items]
Financing receivable	210,532
Direct consumer loans
Financing Receivable, Past Due [Line Items]
Financing receivable	10,674
Commercial and Agricultural
Financing Receivable, Past Due [Line Items]
Financing receivable	253,806	252,293
Commercial Mortgages
Financing Receivable, Past Due [Line Items]
Financing receivable	1,048,527	996,913
Commercial Mortgages | Construction
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	0
Non-accrual	0	5
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	124,942	108,243
Commercial Mortgages | Construction | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	4,407	0
Commercial Mortgages | Construction | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	2,163	0
Commercial Mortgages | Construction | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	2,244	0
Commercial Mortgages | Construction | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Commercial Mortgages | Construction | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	120,535	108,243
Commercial Mortgages | Commercial mortgages, other
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	3,500
Non-accrual	3,534	3,928
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	923,585	888,670
Commercial Mortgages | Commercial mortgages, other | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	596	1,544
Commercial Mortgages | Commercial mortgages, other | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	340	1,058
Commercial Mortgages | Commercial mortgages, other | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Commercial Mortgages | Commercial mortgages, other | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	256	486
Commercial Mortgages | Commercial mortgages, other | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	922,989	887,126
Residential Mortgages
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	926
Non-accrual	926	986
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	285,084	285,672
Residential Mortgages | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	2,307	2,363
Residential Mortgages | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,463	1,360
Residential Mortgages | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	482	709
Residential Mortgages | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	362	294
Residential Mortgages | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	282,777	283,309
Consumer Loans
Financing Receivable, Past Due [Line Items]
Financing receivable	306,489	294,570
Consumer Loans | Home equity lines and loans
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	749
Non-accrual	749	760
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	85,283	81,401
Consumer Loans | Home equity lines and loans | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	554	756
Consumer Loans | Home equity lines and loans | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	9	193
Consumer Loans | Home equity lines and loans | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	121
Consumer Loans | Home equity lines and loans | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	545	442
Consumer Loans | Home equity lines and loans | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	84,729	80,645
Consumer Loans | Indirect consumer loans
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	527
Non-accrual	527	540
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	210,532	202,124
Consumer Loans | Indirect consumer loans | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,833	1,840
Consumer Loans | Indirect consumer loans | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,242	1,397
Consumer Loans | Indirect consumer loans | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	374	193
Consumer Loans | Indirect consumer loans | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	217	250
Consumer Loans | Indirect consumer loans | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	208,699	200,284
Consumer Loans | Direct consumer loans
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	3
Non-accrual	3	13
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	10,674	11,045
Consumer Loans | Direct consumer loans | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	25	22
Consumer Loans | Direct consumer loans | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	11	2
Consumer Loans | Direct consumer loans | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	11	19
Consumer Loans | Direct consumer loans | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	3	1
Consumer Loans | Direct consumer loans | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	10,649	11,023
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Financing receivable	253,501
Commercial and industrial | Commercial and Agricultural
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	303
Non-accrual	1,565	1,946
Loans Past Due 90 Days or More and Still Accruing	0	1
Financing receivable	253,501	252,044
Commercial and industrial | Commercial and Agricultural | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	981	78
Commercial and industrial | Commercial and Agricultural | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	526	74
Commercial and industrial | Commercial and Agricultural | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	455	3
Commercial and industrial | Commercial and Agricultural | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	1
Commercial and industrial | Commercial and Agricultural | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	252,520	251,966
Agricultural
Financing Receivable, Past Due [Line Items]
Financing receivable	305
Agricultural | Commercial and Agricultural
Financing Receivable, Past Due [Line Items]
Financing receivable	305	249
Agricultural | Commercial and Agricultural | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Agricultural | Commercial and Agricultural | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Agricultural | Commercial and Agricultural | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Agricultural | Commercial and Agricultural | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Agricultural | Commercial and Agricultural | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	$ 305	$ 249

LOANS AND ALLOWANCE FOR CRED_12

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Credit Quality Indicator (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	$ 146,107		$ 146,107
2022	450,723		450,723
2021	247,141		247,141
2020	200,395		200,395
2019	104,990		104,990
Prior	265,389		265,389
Revolving Loans Amortized Cost	463,051		463,051
Revolving Loans Converted to Term	16,110		16,110
Total loans, net of deferred loan fees and costs	1,893,906		1,893,906		$ 1,829,448
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			12
2022			163
2021			74
2020			69
2019			25
Prior			284
Revolving Loans Amortized Cost			9
Revolving Loans Converted to Term			0
Total	251	$ 831	636	$ 1,029
Recorded investment					1,835,996
Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					579,545
Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					1,205,027
Special mention
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					37,465
Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					13,028
Doubtful
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					931
Construction
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	5,211		5,211
2022	2,897		2,897
2021	1,975		1,975
2020	0		0
2019	2,275		2,275
Prior	1,196		1,196
Revolving Loans Amortized Cost	111,388		111,388
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	124,942		124,942
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving Loans Amortized Cost			0
Revolving Loans Converted to Term			0
Total			0
Construction | Pass
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	5,211		5,211
2022	2,721		2,721
2021	1,975		1,975
2020	0		0
2019	31		31
Prior	1,196		1,196
Revolving Loans Amortized Cost	111,388		111,388
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	122,522		122,522
Construction | Special mention
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	176		176
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	176		176
Construction | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	2,244		2,244
Prior	0		0
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	2,244		2,244
Construction | Doubtful
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	0		0
Commercial mortgages, other
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	54,198		54,198
2022	217,856		217,856
2021	136,342		136,342
2020	98,016		98,016
2019	40,067		40,067
Prior	182,026		182,026
Revolving Loans Amortized Cost	188,580		188,580
Revolving Loans Converted to Term	6,500		6,500
Total loans, net of deferred loan fees and costs	923,585		923,585
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving Loans Amortized Cost			0
Revolving Loans Converted to Term			0
Total			0
Commercial mortgages, other | Pass
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	53,923		53,923
2022	214,143		214,143
2021	127,609		127,609
2020	96,993		96,993
2019	40,067		40,067
Prior	173,743		173,743
Revolving Loans Amortized Cost	188,483		188,483
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	894,961		894,961
Commercial mortgages, other | Special mention
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	2,553		2,553
2021	8,733		8,733
2020	1,023		1,023
2019	0		0
Prior	3,776		3,776
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	6,070		6,070
Total loans, net of deferred loan fees and costs	22,155		22,155
Commercial mortgages, other | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	275		275
2022	1,160		1,160
2021	0		0
2020	0		0
2019	0		0
Prior	4,474		4,474
Revolving Loans Amortized Cost	97		97
Revolving Loans Converted to Term	430		430
Total loans, net of deferred loan fees and costs	6,436		6,436
Commercial mortgages, other | Doubtful
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	33		33
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	33		33
Home equity lines and loans
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	7,901		7,901
2022	18,128		18,128
2021	6,291		6,291
2020	3,464		3,464
2019	3,097		3,097
Prior	12,414		12,414
Revolving Loans Amortized Cost	33,988		33,988
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	85,283		85,283
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving Loans Amortized Cost			9
Revolving Loans Converted to Term			0
Total			9
Home equity lines and loans | Not rated
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	7,901		7,901
2022	18,052		18,052
2021	6,291		6,291
2020	3,464		3,464
2019	3,097		3,097
Prior	11,995		11,995
Revolving Loans Amortized Cost	33,734		33,734
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	84,534		84,534
Home equity lines and loans | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	76		76
2021	0		0
2020	0		0
2019	0		0
Prior	419		419
Revolving Loans Amortized Cost	254		254
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	749		749
Indirect consumer
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	42,944		42,944
2022	114,496		114,496
2021	28,893		28,893
2020	12,328		12,328
2019	6,195		6,195
Prior	5,676		5,676
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	210,532		210,532
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			12
2022			155
2021			73
2020			65
2019			16
Prior			40
Revolving Loans Amortized Cost			0
Revolving Loans Converted to Term			0
Total			361
Indirect consumer | Not rated
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	42,931		42,931
2022	114,337		114,337
2021	28,762		28,762
2020	12,270		12,270
2019	6,143		6,143
Prior	5,562		5,562
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	210,005		210,005
Indirect consumer | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	13		13
2022	159		159
2021	131		131
2020	58		58
2019	52		52
Prior	114		114
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	527		527
Direct consumer
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	1,854		1,854
2022	3,529		3,529
2021	1,130		1,130
2020	499		499
2019	184		184
Prior	417		417
Revolving Loans Amortized Cost	3,061		3,061
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	10,674		10,674
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			0
2022			8
2021			1
2020			4
2019			0
Prior			54
Revolving Loans Amortized Cost			0
Revolving Loans Converted to Term			0
Total			67
Direct consumer | Not rated
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	1,854		1,854
2022	3,529		3,529
2021	1,130		1,130
2020	499		499
2019	184		184
Prior	414		414
Revolving Loans Amortized Cost	3,061		3,061
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	10,671		10,671
Direct consumer | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	3		3
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	3		3
Commercial and industrial
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	24,932		24,932
2022	41,536		41,536
2021	20,548		20,548
2020	13,347		13,347
2019	36,884		36,884
Prior	12,876		12,876
Revolving Loans Amortized Cost	93,768		93,768
Revolving Loans Converted to Term	9,610		9,610
Total loans, net of deferred loan fees and costs	253,501		253,501
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			9
Prior			190
Revolving Loans Amortized Cost			0
Revolving Loans Converted to Term			0
Total			199
Commercial and industrial | Pass
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	24,636		24,636
2022	41,406		41,406
2021	19,345		19,345
2020	12,963		12,963
2019	36,855		36,855
Prior	11,242		11,242
Revolving Loans Amortized Cost	88,858		88,858
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	235,305		235,305
Commercial and industrial | Special mention
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	296		296
2022	98		98
2021	328		328
2020	0		0
2019	3		3
Prior	448		448
Revolving Loans Amortized Cost	4,282		4,282
Revolving Loans Converted to Term	9,040		9,040
Total loans, net of deferred loan fees and costs	14,495		14,495
Commercial and industrial | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	32		32
2021	875		875
2020	384		384
2019	26		26
Prior	345		345
Revolving Loans Amortized Cost	627		627
Revolving Loans Converted to Term	570		570
Total loans, net of deferred loan fees and costs	2,859		2,859
Commercial and industrial | Doubtful
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	841		841
Revolving Loans Amortized Cost	1		1
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	842		842
Agricultural
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	17		17
2021	163		163
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost	125		125
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	305		305
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving Loans Amortized Cost			0
Revolving Loans Converted to Term			0
Total			0
Agricultural | Pass
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	17		17
2021	163		163
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost	125		125
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	305		305
Agricultural | Special mention
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	0		0
Agricultural | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	0		0
Agricultural | Doubtful
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	0		0
2021	0		0
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	0		0
Commercial and Agricultural
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	253,806		253,806		252,293
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Total	9	16	199	20
Commercial and Agricultural | Commercial and industrial
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	253,501		253,501		252,044
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					253,041
Commercial and Agricultural | Commercial and industrial | Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial and Agricultural | Commercial and industrial | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					235,900
Commercial and Agricultural | Commercial and industrial | Special mention
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					13,349
Commercial and Agricultural | Commercial and industrial | Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					2,899
Commercial and Agricultural | Commercial and industrial | Doubtful
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					893
Commercial and Agricultural | Agricultural
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	305		305		249
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					250
Commercial and Agricultural | Agricultural | Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial and Agricultural | Agricultural | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					250
Commercial and Agricultural | Agricultural | Special mention
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial and Agricultural | Agricultural | Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial and Agricultural | Agricultural | Doubtful
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial Mortgages
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	1,048,527		1,048,527		996,913
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Total	0	687	0	687
Commercial Mortgages | Construction
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	124,942		124,942		108,243
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					108,671
Commercial Mortgages | Construction | Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial Mortgages | Construction | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					108,488
Commercial Mortgages | Construction | Special mention
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					178
Commercial Mortgages | Construction | Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					5
Commercial Mortgages | Construction | Doubtful
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial Mortgages | Commercial mortgages, other
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	923,585		923,585		888,670
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					892,190
Commercial Mortgages | Commercial mortgages, other | Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial Mortgages | Commercial mortgages, other | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					860,389
Commercial Mortgages | Commercial mortgages, other | Special mention
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					23,938
Commercial Mortgages | Commercial mortgages, other | Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					7,825
Commercial Mortgages | Commercial mortgages, other | Doubtful
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					38
Residential Mortgages
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	9,067		9,067
2022	52,264		52,264
2021	51,799		51,799
2020	72,741		72,741
2019	16,288		16,288
Prior	50,784		50,784
Revolving Loans Amortized Cost	32,141		32,141
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	285,084		285,084		285,672
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			0
2022			0
2021			0
2020			0
2019			0
Prior			0
Revolving Loans Amortized Cost			0
Revolving Loans Converted to Term			0
Total	0	0	0	0
Recorded investment					286,445
Residential Mortgages | Not rated
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	9,067		9,067
2022	52,157		52,157
2021	51,736		51,736
2020	72,741		72,741
2019	16,111		16,111
Prior	50,205		50,205
Revolving Loans Amortized Cost	32,141		32,141
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	284,158		284,158
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					285,459
Residential Mortgages | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Residential Mortgages | Special mention
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Residential Mortgages | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	107		107
2021	63		63
2020	0		0
2019	177		177
Prior	579		579
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	926		926
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					986
Residential Mortgages | Doubtful
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Consumer Loans
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	306,489		306,489		294,570
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Total	242	$ 128	437	$ 322
Consumer Loans | Home equity lines and loans
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	85,283		85,283		81,401
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					81,702
Consumer Loans | Home equity lines and loans | Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	84,534		84,534
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					80,942
Consumer Loans | Home equity lines and loans | Non-Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	749		749
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					760
Consumer Loans | Home equity lines and loans | Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					80,942
Consumer Loans | Home equity lines and loans | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Consumer Loans | Home equity lines and loans | Special mention
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Consumer Loans | Home equity lines and loans | Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					760
Consumer Loans | Home equity lines and loans | Doubtful
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Consumer Loans | Indirect consumer
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	210,532		210,532		202,124
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					202,590
Consumer Loans | Indirect consumer | Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	210,005		210,005
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					202,050
Consumer Loans | Indirect consumer | Non-Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	527		527
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					540
Consumer Loans | Indirect consumer | Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					202,050
Consumer Loans | Indirect consumer | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Consumer Loans | Indirect consumer | Special mention
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Consumer Loans | Indirect consumer | Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					540
Consumer Loans | Indirect consumer | Doubtful
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Consumer Loans | Direct consumer
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	10,674		10,674		11,045
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					11,107
Consumer Loans | Direct consumer | Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					11,094
Consumer Loans | Direct consumer | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Consumer Loans | Direct consumer | Special mention
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Consumer Loans | Direct consumer | Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					13
Consumer Loans | Direct consumer | Doubtful
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Consumer Loans | Residential mortgages
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	285,084		285,084
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					286,445
Consumer Loans | Residential mortgages | Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	284,158		284,158
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					285,459
Consumer Loans | Residential mortgages | Non-Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	926		926
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					986
Consumer Loans | Other Direct Consumer Loans
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	10,674		10,674
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					11,107
Consumer Loans | Other Direct Consumer Loans | Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	10,671		10,671
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					11,094
Consumer Loans | Other Direct Consumer Loans | Non-Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	$ 3		$ 3
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					$ 13

FAIR VALUE - Assets and Liabili

FAIR VALUE - Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financial Assets:
Total	$ 604,313	$ 632,589
Derivative assets	26,450	27,141
Financial Liabilities:
Derivative liabilities	26,450	27,196
Recurring
Financial Assets:
U.S. Treasury notes and bonds	56,197	55,574
Mortgage-backed securities, residential	417,365	435,131
Obligations of states and political subdivisions	38,584	38,892
Corporate bonds and notes	19,871	21,970
SBA loan pools	72,296	81,022
Total	604,313	632,589
Equity investments, at fair value	2,348	2,246
Derivative assets	26,450	27,141
Financial Liabilities:
Derivative liabilities	26,450	27,196
Quoted Prices in Active Markets for Identical Assets (Level 1) | Recurring
Financial Assets:
U.S. Treasury notes and bonds	56,197	55,574
Mortgage-backed securities, residential	0	0
Obligations of states and political subdivisions	0	0
Corporate bonds and notes	0	0
SBA loan pools	0	0
Total	56,197	55,574
Equity investments, at fair value	2,348	2,246
Derivative assets	0	0
Financial Liabilities:
Derivative liabilities	0	0
Significant Other Observable Inputs (Level 2) | Recurring
Financial Assets:
U.S. Treasury notes and bonds	0	0
Mortgage-backed securities, residential	417,365	435,131
Obligations of states and political subdivisions	38,584	38,892
Corporate bonds and notes	11,278	21,970
SBA loan pools	72,296	81,022
Total	539,523	577,015
Equity investments, at fair value	0	0
Derivative assets	26,450	27,141
Financial Liabilities:
Derivative liabilities	26,450	27,196
Significant Unobservable Inputs (Level 3) | Recurring
Financial Assets:
U.S. Treasury notes and bonds	0	0
Mortgage-backed securities, residential	0	0
Obligations of states and political subdivisions	0	0
Corporate bonds and notes	8,593	0
SBA loan pools	0	0
Total	8,593	0
Equity investments, at fair value	0	0
Derivative assets	0	0
Financial Liabilities:
Derivative liabilities	$ 0	$ 0

FAIR VALUE - Narrative (Details

FAIR VALUE - Narrative (Details)	6 Months Ended
	Jun. 30, 2023 investment	Dec. 31, 2022 USD ($)
Fair Value Disclosures [Abstract]
Number of corporate sub-debt issuances | investment	8
Significant Unobservable Inputs (Level 3)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets, fair value disclosure | $		$ 0

FAIR VALUE - Unobservable Input

FAIR VALUE - Unobservable Inputs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance of recurring Level 3 assets at April 1, 2023	$ 8,666	$ 0	$ 0	$ 0
Included in other comprehensive income	(73)	0	(1,362)	0
Transfer into Level 3	0	0	9,955	0
Balance of recurring Level 3 assets at June 30, 2023	$ 8,593	$ 0	$ 8,593	$ 0

FAIR VALUE - Quantitative Infor

FAIR VALUE - Quantitative Information (Details)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Significant Unobservable Inputs (Level 3)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, fair value disclosure		$ 0
Corporate Bonds And Notes
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, fair value disclosure	$ 8,594,000
Commercial and industrial | Significant Unobservable Inputs (Level 3) | Non-recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, fair value disclosure	$ 414,000
Market discount rate | Corporate Bonds And Notes | Discounted cash flow | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Financial asset, measurement input	0.1200
Market discount rate | Corporate Bonds And Notes | Discounted cash flow | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Financial asset, measurement input	0.1200
Market discount rate | Corporate Bonds And Notes | Discounted cash flow | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Financial asset, measurement input	0.1200
Market discount rate | Commercial and industrial | Discounted cash flow | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Financial asset, measurement input	0.1000
Market discount rate | Commercial and industrial | Discounted cash flow | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Financial asset, measurement input	0.5000
Market discount rate | Commercial and industrial | Discounted cash flow | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Financial asset, measurement input	0.1457

FAIR VALUE - Nonreccurring (Det

FAIR VALUE - Nonreccurring (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually analyzed	$ 5,937	$ 7,482
Non-recurring | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually analyzed	414
Total Gains (Losses)	0
Non-recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually analyzed	0
Non-recurring | Significant Other Observable Inputs (Level 2) | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually analyzed	0
Non-recurring | Significant Unobservable Inputs (Level 3) | Commercial and industrial
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans individually analyzed	$ 414

FAIR VALUE - Carrying Amounts a

FAIR VALUE - Carrying Amounts and Estimated Fair Values of Other Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financial assets:
Cash and due from financial institutions	$ 25,499	$ 29,309
Interest-earning deposits in other financial institutions	28,727	26,560
Securities available for sale	604,313	632,589
Securities held to maturity	1,804	2,424
Loans, net and loans held for sale	1,873,734	1,809,789
Derivative assets	26,450	27,141
Deposits [Abstract]
FHLBNY overnight advances	50,760	95,810
Derivative Liabilities	26,450	27,196
Recurring
Financial assets:
Securities available for sale	604,313	632,589
Derivative assets	26,450	27,141
Deposits [Abstract]
Derivative Liabilities	26,450	27,196
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Securities available for sale	56,197	55,574
Derivative assets	0	0
Deposits [Abstract]
Derivative Liabilities	0	0
Recurring | Significant Other Observable Inputs (Level 2)
Financial assets:
Securities available for sale	539,523	577,015
Derivative assets	26,450	27,141
Deposits [Abstract]
Derivative Liabilities	26,450	27,196
Recurring | Significant Unobservable Inputs (Level 3)
Financial assets:
Securities available for sale	8,593	0
Derivative assets	0	0
Deposits [Abstract]
Derivative Liabilities	0	0
Recurring | Carrying Amount
Financial assets:
Cash and due from financial institutions	25,499	29,309
Interest-earning deposits in other financial institutions	28,727	26,560
Equity investments	2,841	2,830
Securities available for sale	604,313	632,589
Securities held to maturity	1,804	2,424
FHLBNY and FRBNY stock	6,328	8,197
Loans, net and loans held for sale	1,874,519	1,809,789
Accrued interest receivable	8,691	8,682
Derivative assets	26,450	27,141
Deposits [Abstract]
Demand, savings, and insured money market accounts	1,844,708	1,924,843
Time deposits	545,486	402,384
FHLBNY overnight advances	50,760	95,810
Accrued interest payable	2,828	864
Derivative Liabilities	26,450	27,196
Recurring | Estimated Fair Value
Financial assets:
Cash and due from financial institutions	25,499	29,309
Interest-earning deposits in other financial institutions	28,727	26,560
Equity investments	2,841	2,830
Securities available for sale	604,313	632,589
Securities held to maturity	1,778	2,402
Loans, net and loans held for sale	1,807,870	1,757,171
Accrued interest receivable	8,691	8,682
Derivative assets	26,450	27,141
Deposits [Abstract]
Demand, savings, and insured money market accounts	1,844,708	1,924,843
Time deposits	542,449	403,572
FHLBNY overnight advances	50,762	95,819
Accrued interest payable	2,828	864
Derivative Liabilities	26,450	27,196
Recurring | Estimated Fair Value | Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Cash and due from financial institutions	25,499	29,309
Interest-earning deposits in other financial institutions	28,727	26,560
Equity investments	2,841	2,830
Securities available for sale	56,197	55,574
Securities held to maturity	0	0
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	0	0
Accrued interest receivable	112	132
Derivative assets	0	0
Deposits [Abstract]
Demand, savings, and insured money market accounts	1,844,708	1,924,843
Time deposits	0	0
FHLBNY overnight advances	0	0
Accrued interest payable	79	64
Derivative Liabilities	0	0
Recurring | Estimated Fair Value | Significant Other Observable Inputs (Level 2)
Financial assets:
Cash and due from financial institutions	0	0
Interest-earning deposits in other financial institutions	0	0
Equity investments	0	0
Securities available for sale	539,523	577,015
Securities held to maturity	954	1,450
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	0	0
Accrued interest receivable	2,014	2,002
Derivative assets	26,450	27,141
Deposits [Abstract]
Demand, savings, and insured money market accounts	0	0
Time deposits	542,449	403,572
FHLBNY overnight advances	50,762	95,819
Accrued interest payable	2,749	800
Derivative Liabilities	26,450	27,196
Recurring | Estimated Fair Value | Significant Unobservable Inputs (Level 3)
Financial assets:
Cash and due from financial institutions	0	0
Interest-earning deposits in other financial institutions	0	0
Equity investments	0	0
Securities available for sale	8,593	0
Securities held to maturity	824	952
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	1,807,870	1,757,171
Accrued interest receivable	6,565	6,548
Derivative assets	0	0
Deposits [Abstract]
Demand, savings, and insured money market accounts	0	0
Time deposits	0	0
FHLBNY overnight advances	0	0
Accrued interest payable	0	0
Derivative Liabilities	$ 0	$ 0

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Lessee, Lease, Description [Line Items]
Operating lease, weighted average remaining lease term (years)	8 years 2 months 26 days		8 years 2 months 26 days
Operating lease, weighted average discount rate	3.37%		3.37%
Operating lease, rent expense	$ 200,000		$ 500,000
Operating lease not yet commenced	$ 0		$ 0
Finance lease, weighted average remaining lease term (years)	9 years 9 months 7 days		9 years 9 months 7 days
Finance lease, weighted average discount rate	3.41%		3.41%
Finance lease not yet commenced	$ 0		$ 0
1365 New Scotland Road, Slingerlands, New York | Director
Lessee, Lease, Description [Line Items]
Monthly rent and common area maintenance expense			4,000
Rent and common area maintenance expense				$ 25,000
2 Rush Street, Schenectady, New York | Director
Lessee, Lease, Description [Line Items]
Operating lease, rent expense	$ 27,000	$ 25,000	53,000	$ 51,000
Monthly rent and common area maintenance expense			$ 9,000

LEASES - Leased Branch Properti

LEASES - Leased Branch Properties (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease right-of-use asset	$ 6,449	$ 7,234
Less: accumulated amortization	(399)	(785)
Less: lease termination	0	0
Add: new lease agreement and modifications	0	0
Operating lease right-of-use assets	$ 6,050	$ 6,449

LEASES - Maturities of Operatin

LEASES - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
2023	$ 498
2024	924
2025	841
2026	845
2027	854
2027 and thereafter	3,169
Total minimum lease payments	7,131
Less: amount representing interest	(903)
Present value of net minimum lease payments	$ 6,228	$ 6,620

LEASES - Premises and Equipment

LEASES - Premises and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Premises and equipment, net	Premises and equipment, net
Buildings	$ 5,572	$ 5,572
Less: accumulated depreciation	(2,706)	(2,540)
Net book value	$ 2,866	$ 3,032

LEASES - Future Minimum Lease P

LEASES - Future Minimum Lease Payment Obligations Under Finance Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
2023	$ 195
2024	391
2025	409
2026	425
2027	428
2027 and thereafter	1,988
Total minimum lease payments	3,836
Less: amount representing interest	(647)
Present value of net minimum lease payments	$ 3,189	$ 3,327

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Changes in Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Goodwill [Roll Forward]
Beginning of year	$ 21,824	$ 21,824
Acquired goodwill	0	0
Ending balance	$ 21,824	$ 21,824

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 0	$ 4,000	$ 0	$ 15,000
Goodwill impairment charges					$ 0

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Apr. 30, 2020	Jun. 30, 2023		Mar. 31, 2023	Dec. 31, 2022		Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Feb. 04, 2020
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Allowance for credit losses		$ 20,172	[1]	$ 20,075	$ 19,659	[1]	$ 17,485	$ 19,928	$ 21,025
Participating credit facility receivable, ownership interest, amount										$ 4,200
Participating credit facility receivable, amount										$ 36,000
Unfunded Loan Commitment
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Allowance for credit losses		1,041		1,048	0		$ 0	0	0
Cumulative effect adjustment for the adoption of ASC 326
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Allowance for credit losses					374
Cumulative effect adjustment for the adoption of ASC 326 | Unfunded Loan Commitment
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Allowance for credit losses				$ 0	$ 1,082			$ 0	$ 0
Pioneer Bank Litigation
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Litigation settlement, recovery received	$ 500
Loss contingency, damages sought		$ 3,700
[1]Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Contractual Amounts of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Commitments to make loans | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contractual amounts of financial instruments with off-balance sheet risk	$ 40,345	$ 44,481
Commitments to make loans | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contractual amounts of financial instruments with off-balance sheet risk	62,386	75,028
Unused lines of credit | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contractual amounts of financial instruments with off-balance sheet risk	3,015	2,887
Unused lines of credit | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contractual amounts of financial instruments with off-balance sheet risk	343,039	326,188
Standby letters of credit | Fixed Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contractual amounts of financial instruments with off-balance sheet risk	0	0
Standby letters of credit | Variable Rate
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contractual amounts of financial instruments with off-balance sheet risk	$ 16,502	$ 17,211

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Summary of Changes in Accumulated Other Comprehensive Income or Loss by Component (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balance	$ 177,342	$ 185,510	$ 166,388	$ 211,455
Other comprehensive income before reclassification	(5,282)	(17,747)	493	(48,834)
Amounts reclassified from accumulated other comprehensive income	9	7	18	19
Total other comprehensive income (loss)	(5,273)	(17,740)	511	(48,815)
Ending balance	177,426	174,690	177,426	174,690
Total
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balance	(69,473)	(37,605)	(75,257)	(6,530)
Total other comprehensive income (loss)	(5,273)	(17,740)	511	(48,815)
Ending balance	(74,746)	(55,345)	(74,746)	(55,345)
Unrealized Gains and Losses on Securities Available for Sale
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balance	(65,521)	(33,582)	(71,296)	(2,495)
Other comprehensive income before reclassification	(5,282)	(17,747)	493	(48,834)
Amounts reclassified from accumulated other comprehensive income	0	0	0	0
Total other comprehensive income (loss)	(5,282)	(17,747)	493	(48,834)
Ending balance	(70,803)	(51,329)	(70,803)	(51,329)
Defined Benefit and Other Benefit Plans
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balance	(3,952)	(4,023)	(3,961)	(4,035)
Other comprehensive income before reclassification	0	0	0	0
Amounts reclassified from accumulated other comprehensive income	9	7	18	19
Total other comprehensive income (loss)	9	7	18	19
Ending balance	$ (3,943)	$ (4,016)	$ (3,943)	$ (4,016)

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Details about Accumulated Other Comprehensive Income Components (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Tax effect	$ (1,613)	$ (2,338)	$ (3,600)	$ (4,288)
Total reclassification for the period, net of tax	6,280	8,024	13,550	14,891
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total reclassification for the period, net of tax	9	7	18	19
Prior service costs | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Pension and other employee benefits	0	0	0	0
Actuarial losses | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Pension and other employee benefits	12	11	24	25
Defined Benefit and Other Benefit Plans | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Tax effect	(3)	(4)	(6)	(6)
Total reclassification for the period, net of tax	$ 9	$ 7	$ 18	$ 19

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disaggregation of Revenue [Line Items]
Net gains (losses) on sales of OREO	$ 14	$ 46	$ 14	$ 46
Changes in fair value of equity investments	(103)	(242)	(31)	(355)
Income from bank owned life insurance	11	11	21	22
Other non-interest income	5,447	5,319	10,870	10,982
Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Other non-interest income	143	249	335	462
Overdraft fees
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	777	727	1,491	1,400
Other
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	182	209	409	400
Interchange revenue from debit card transactions
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	1,194	1,206	2,327	2,336
WMG fee income
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	2,603	2,628	5,183	5,385
CFS fee and commission income
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	265	271	506	524
Net gains (losses) on sales of OREO
Disaggregation of Revenue [Line Items]
Net gains (losses) on sales of OREO	14	46	14	46
Net gains on sales of loans
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	18	25	23	99
Loan servicing fees
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	36	38	72	77
Income from bank-owned life insurance
Disaggregation of Revenue [Line Items]
Income from bank owned life insurance	11	11	21	22
Other
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	450	400	855	1,048
Net gains on sales of securities
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer			0	0
Core Banking | Operating Segments
Disaggregation of Revenue [Line Items]
Changes in fair value of equity investments	71	(236)	149	(350)
Other non-interest income	2,701	2,442	5,352	5,135
Core Banking | Overdraft fees | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	777	727	1,491	1,400
Core Banking | Other | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	182	209	409	400
Core Banking | Interchange revenue from debit card transactions | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	1,194	1,206	2,327	2,336
Core Banking | WMG fee income | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	0	0	0	0
Core Banking | CFS fee and commission income | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	0	0	0	0
Core Banking | Net gains (losses) on sales of OREO | Operating Segments
Disaggregation of Revenue [Line Items]
Net gains (losses) on sales of OREO	14	46	14	46
Core Banking | Net gains on sales of loans | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	18	25	23	99
Core Banking | Loan servicing fees | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	36	38	72	77
Core Banking | Income from bank-owned life insurance | Operating Segments
Disaggregation of Revenue [Line Items]
Income from bank owned life insurance	11	11	21	22
Core Banking | Other | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	398	416	846	1,105
Core Banking | Net gains on sales of securities | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer			0	0
WMG | Operating Segments
Disaggregation of Revenue [Line Items]
Changes in fair value of equity investments	0	0	0	0
Other non-interest income	2,603	2,628	5,183	5,385
WMG | Overdraft fees | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	0	0	0	0
WMG | Other | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	0	0	0	0
WMG | Interchange revenue from debit card transactions | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	0	0	0	0
WMG | WMG fee income | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	2,603	2,628	5,183	5,385
WMG | CFS fee and commission income | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	0	0	0	0
WMG | Net gains (losses) on sales of OREO | Operating Segments
Disaggregation of Revenue [Line Items]
Net gains (losses) on sales of OREO	0	0	0	0
WMG | Net gains on sales of loans | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	0	0	0	0
WMG | Loan servicing fees | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	0	0	0	0
WMG | Income from bank-owned life insurance | Operating Segments
Disaggregation of Revenue [Line Items]
Income from bank owned life insurance	0	0	0	0
WMG | Other | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	0	0	0	0
WMG | Net gains on sales of securities | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer			0	0
Holding Company, CFS, and CRM | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Changes in fair value of equity investments	(174)	(6)	(180)	(5)
Other non-interest income	143	249	335	462
Holding Company, CFS, and CRM | Overdraft fees | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	0	0	0	0
Holding Company, CFS, and CRM | Other | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	0	0	0	0
Holding Company, CFS, and CRM | Interchange revenue from debit card transactions | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	0	0	0	0
Holding Company, CFS, and CRM | WMG fee income | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	0	0	0	0
Holding Company, CFS, and CRM | CFS fee and commission income | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	265	271	506	524
Holding Company, CFS, and CRM | Net gains (losses) on sales of OREO | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Net gains (losses) on sales of OREO	0	0	0	0
Holding Company, CFS, and CRM | Net gains on sales of loans | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	0	0	0	0
Holding Company, CFS, and CRM | Loan servicing fees | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	0	0	0	0
Holding Company, CFS, and CRM | Income from bank-owned life insurance | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Income from bank owned life insurance	0	0	0	0
Holding Company, CFS, and CRM | Other | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	$ 52	$ (16)	9	(57)
Holding Company, CFS, and CRM | Net gains on sales of securities | Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer			$ 0	$ 0

COMPONENTS OF QUARTERLY AND Y_3

COMPONENTS OF QUARTERLY AND YEAR TO DATE NET PERIODIC BENEFIT COSTS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Qualified Pension Plan
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost, benefits earned during the period	$ 0	$ 0	$ 0	$ 0
Interest cost on projected benefit obligation	397	284	793	566
Expected return on plan assets	(594)	(708)	(1,190)	(1,421)
Amortization of unrecognized transition obligation	0	0	0	0
Amortization of unrecognized prior service cost	0	0	0	0
Amortization of unrecognized net loss	5	0	11	0
Net periodic pension benefit	(192)	(424)	(386)	(855)
Supplemental Pension Plan
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost, benefits earned during the period	0	0	0	0
Interest cost on projected benefit obligation	11	9	23	17
Expected return on plan assets	0	0	0	0
Amortization of unrecognized prior service cost	0	0	0	0
Amortization of unrecognized net loss	2	4	4	9
Net periodic pension benefit	13	13	27	26
Postretirement Plan, Medical and Life
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost, benefits earned during the period	0	0	0	0
Interest cost on projected benefit obligation	1	1	2	2
Expected return on plan assets	0	0	0	0
Amortization of unrecognized prior service cost	0	0	0	0
Amortization of unrecognized net loss	4	7	9	16
Net periodic pension benefit	$ 5	$ 8	$ 11	$ 18

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	6 Months Ended
	Jun. 30, 2023 segment
Segment Reporting [Abstract]
Number of primary business segments	2

SEGMENT REPORTING - Reconciliat

SEGMENT REPORTING - Reconciliation of Segment Net Income Loss and Assets (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income		$ 27,796	$ 18,538	$ 54,026	$ 35,996
Interest expense		9,201	897	15,484	1,678
Net interest income		18,595	17,641	38,542	34,318
Provision for credit losses	[1]	236	(1,744)	513	(2,889)
Net interest income after provision for credit losses		18,359	19,385	38,029	37,207
Other non-interest income		5,447	5,319	10,870	10,982
Legal accruals and settlements			0		0
Other non-interest expenses		15,913	14,342	31,749	29,010
Income (loss) before income tax expense (benefit)		7,893	10,362	17,150	19,179
Income tax expense (benefit)		1,613	2,338	3,600	4,288
Segment net income (loss)		6,280	8,024	13,550	14,891
Assets		2,674,673	2,449,911	2,674,673	2,449,911	$ 2,645,553
Operating Segments | Core Banking
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income		27,757	18,531	53,960	35,982
Interest expense		9,201	897	15,484	1,678
Net interest income		18,556	17,634	38,476	34,304
Provision for credit losses		236	(1,744)	513	(2,889)
Net interest income after provision for credit losses		18,320	19,378	37,963	37,193
Other non-interest income		2,701	2,442	5,352	5,135
Legal accruals and settlements			0		0
Other non-interest expenses		13,894	12,226	27,590	24,757
Income (loss) before income tax expense (benefit)		7,127	9,594	15,725	17,571
Income tax expense (benefit)		1,476	2,167	3,307	3,933
Segment net income (loss)		5,651	7,427	12,418	13,638
Assets		2,667,404	2,441,375	2,667,404	2,441,375
Operating Segments | WMG
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income		0	0	0	0
Interest expense		0	0	0	0
Net interest income		0	0	0	0
Provision for credit losses		0	0	0	0
Net interest income after provision for credit losses		0	0	0	0
Other non-interest income		2,603	2,628	5,183	5,385
Legal accruals and settlements			0		0
Other non-interest expenses		1,699	1,650	3,497	3,465
Income (loss) before income tax expense (benefit)		904	978	1,686	1,920
Income tax expense (benefit)		198	229	375	438
Segment net income (loss)		706	749	1,311	1,482
Assets		2,584	2,723	2,584	2,723
Intersegment Eliminations
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income		39	7	66	14
Interest expense		0	0	0	0
Net interest income		39	7	66	14
Provision for credit losses		0	0	0	0
Net interest income after provision for credit losses		39	7	66	14
Other non-interest income		143	249	335	462
Legal accruals and settlements			0		0
Other non-interest expenses		320	466	662	788
Income (loss) before income tax expense (benefit)		(138)	(210)	(261)	(312)
Income tax expense (benefit)		(61)	(58)	(82)	(83)
Segment net income (loss)		(77)	(152)	(179)	(229)
Assets		$ 4,685	$ 5,813	$ 4,685	$ 5,813
[1]Effective January 1, 2023, the allowance calculation is based upon Current Expected Credit loss methodology. Prior to January 1, 2023, the allowance calculation was based upon incurred loss methodology. Refer to Note 1 for further discussion.

STOCK COMPENSATION - Narrative

STOCK COMPENSATION - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of treasury shares reissued to fund stock compensation (in shares)			13,069	12,560
Vesting period			1 year
Expenses related to stock based compensation recognized	$ 300	$ 200	$ 600
Restricted Stock
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Total unrecognized compensation cost related to nonvested shares granted under the Plan	$ 1,600		$ 1,600
Weighted-average period for recognition (in years)			3 years 7 months 2 days
Total fair value of shares vested			$ 600	$ 100
2021 Plan
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of shares authorized (in shares)	170,000		170,000

STOCK COMPENSATION - Restricted

STOCK COMPENSATION - Restricted Stock Activity For Officers And Employees (Details) - Restricted Stock - $ / shares	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023
Shares
Nonvested, beginning balance (in shares)	54,328	55,402
Granted (in shares)	0	13,069
Vested (in shares)	0	(14,143)
Forfeited or cancelled (in shares)	(326)	(326)
Nonvested, ending balance (in shares)	54,002	54,002
Weighted–Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share)	$ 43.77	$ 44.57
Granted (in dollars per share)		45.89
Vested (in dollars per share)		45.38
Forfeitures or cancelled (in dollars per share)	43.73	43.73
Nonvested, ending balance (in dollars per share)	$ 44.68	$ 44.68

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	Jul. 13, 2023 USD ($)
Subsequent Event
Subsequent Event [Line Items]
Shares reserved for future issuance	$ 75,000,000