Chemung Financial (CHMG) 10-Q 9 Nov 23 2023 Q3 Quarterly report Financial data

COVER

COVER - shares	9 Months Ended
	Sep. 30, 2023	Nov. 01, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 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		4,722,636
Entity Central Index Key	0000763563
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
ASSETS
Cash and due from financial institutions		$ 52,563	$ 29,309
Interest-earning deposits in other financial institutions		23,017	26,560
Total cash and cash equivalents		75,580	55,869
Equity investments, at estimated fair value		2,811	2,830
Securities available for sale, at estimated fair value (amortized cost of $683,837, net of allowance for credit losses of $0 at September 30, 2023; and amortized cost of $729,198, net of allowance for credit losses on securities of $0 at December 31, 2022)		569,004	632,589
Securities held to maturity, estimated fair value of $1,779 at September 30, 2023 and $2,402 at December 31, 2022 (net of allowance for credit losses of $0 at September 30, 2023 and December 31, 2022, respectively)		1,804	2,424
FHLBNY and FRBNY Stock, at cost		4,053	8,197
Loans, net of deferred loan fees		1,930,688	1,829,448
Allowance for credit losses	[1]	(20,252)	(19,659)
Loans, net		1,910,436	1,809,789
Premises and equipment, net		15,036	16,113
Operating lease right-of-use assets		5,850	6,449
Goodwill		21,824	21,824
Bank-owned life insurance		2,903	2,871
Interest rate swap assets		32,923	27,141
Accrued interest receivable and other assets		65,610	59,457
Total assets		2,707,834	2,645,553
Deposits:
Non-interest-bearing		683,348	733,329
Interest-bearing		1,790,151	1,593,898
Total deposits		2,473,499	2,327,227
FHLBNY overnight advances		0	95,810
Long term finance lease obligation		3,120	3,327
Operating lease liabilities		6,028	6,620
Dividends payable		1,463	1,455
Interest rate swap liabilities		32,923	27,196
Accrued interest payable and other liabilities		20,737	17,530
Total liabilities		2,537,770	2,479,165
Shareholders' equity:
Common stock, $0.01 par value per share, 10,000,000 shares authorized;   5,310,076 issued at September 30, 2023 and December 31, 2022		53	53
Additional paid-in capital		47,974	47,331
Retained earnings		227,596	211,859
Treasury stock, at cost; 589,004 shares at September 30, 2023 and 615,448   shares at December 31, 2022		(16,880)	(17,598)
Accumulated other comprehensive loss		(88,679)	(75,257)
Total shareholders' equity		170,064	166,388
Total liabilities and shareholders' equity		$ 2,707,834	$ 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 ($)	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Available-for-sale, amortized cost, net	$ 683,837,000	$ 729,198,000
Available-for-sale, allowance for credit loss	0	0
Securities held to maturity, estimated fair value	1,779,000	$ 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)	589,004	615,448

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest and dividend income:
Loans, including fees		$ 25,033,000	$ 17,670,000	$ 71,113,000	$ 47,541,000
Taxable securities		3,537,000	2,982,000	10,750,000	8,533,000
Tax exempt securities		258,000	267,000	778,000	805,000
Interest-earning deposits		187,000	80,000	400,000	116,000
Total interest and dividend income		29,015,000	20,999,000	83,041,000	56,995,000
Interest expense:
Deposits		10,721,000	1,805,000	24,577,000	3,322,000
Borrowed funds		277,000	204,000	1,905,000	365,000
Total interest expense		10,998,000	2,009,000	26,482,000	3,687,000
Net interest income		18,017,000	18,990,000	56,559,000	53,308,000
Provision (credit) for credit losses	[1]	449,000	1,255,000	962,000	(1,634,000)
Net interest income after provision for credit losses		17,568,000	17,735,000	55,597,000	54,942,000
Non-interest income:
Changes in fair value of equity investments		(68,000)	(93,000)	(99,000)	(448,000)
Net gains (losses) on sales of loans held for sale		67,000	7,000	90,000	106,000
Net gains on sales of other real estate owned		0	22,000	14,000	68,000
Net gains on sales of other real estate owned		11,000	12,000	32,000	34,000
Other		3,106,000	570,000	4,539,000	2,219,000
Total non-interest income		7,808,000	5,036,000	18,678,000	16,018,000
Non-interest expenses:
Salaries and wages		6,542,000	6,550,000	20,029,000	18,829,000
Pension and other employee benefits		1,979,000	2,024,000	5,467,000	5,679,000
Other components of net periodic pension and postretirement benefits		(174,000)	(413,000)	(522,000)	(1,224,000)
Net occupancy		1,337,000	1,269,000	4,242,000	4,065,000
Furniture and equipment		353,000	493,000	1,232,000	1,340,000
Data processing		2,480,000	2,087,000	7,334,000	6,742,000
Professional services		554,000	442,000	1,596,000	1,627,000
Amortization of intangible assets		0	0	0	15,000
Marketing and advertising		218,000	266,000	720,000	726,000
Other real estate owned		10,000	12,000	49,000	(17,000)
FDIC insurance		525,000	389,000	1,608,000	987,000
Loan expense		249,000	(64,000)	789,000	327,000
Other		1,595,000	1,522,000	4,873,000	4,491,000
Total non-interest expenses		15,668,000	14,577,000	47,417,000	43,587,000
Income before income tax expense		9,708,000	8,194,000	26,858,000	27,373,000
Income tax expense		2,060,000	1,741,000	5,660,000	6,029,000
Net income		$ 7,648,000	$ 6,453,000	$ 21,198,000	$ 21,344,000
Weighted average shares outstanding, basic (in shares)		4,736	4,692	4,729	4,691
Weighted average shares outstanding, diluted (in shares)		4,736	4,692	4,729	4,691
Basic earnings per share (in dollars per share)		$ 1.61	$ 1.37	$ 4.48	$ 4.55
Diluted earnings per share (in dollars per share)		$ 1.61	$ 1.37	$ 4.48	$ 4.55
WMG fee income
Non-interest income:
Revenues from contracts with customer		$ 2,533,000	$ 2,403,000	$ 7,716,000	$ 7,788,000
Service charges on deposit accounts
Non-interest income:
Revenues from contracts with customer		1,018,000	989,000	2,918,000	2,789,000
Interchange revenue from debit card transactions
Non-interest income:
Revenues from contracts with customer		$ 1,141,000	$ 1,126,000	$ 3,468,000	$ 3,462,000
[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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 7,648	$ 6,453	$ 21,198	$ 21,344
Other comprehensive loss
Unrealized holding losses on securities available for sale	(18,893)	(33,266)	(18,224)	(99,431)
Tax effect	(4,952)	(8,719)	(4,776)	(26,050)
Net of tax amount	(13,941)	(24,547)	(13,448)	(73,381)
Change in funded status of defined benefit pension plan and other benefit plans:
Reclassification adjustment for amortization of net actuarial loss	12	16	36	41
Total before tax effect	12	16	36	41
Tax effect	4	5	10	11
Net of tax amount	8	11	26	30
Total other comprehensive loss	(13,933)	(24,536)	(13,422)	(73,351)
Comprehensive income (loss)	$ (6,285)	$ (18,083)	$ 7,776	$ (52,007)

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands		Total	Cumulative effect adjustment for the adoption of ASC 326	[2]	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	[2]	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		21,344								21,344
Other comprehensive loss		(73,351)														(73,351)
Restricted stock awards		486						486
Restricted stock units for directors' deferred compensation plan		195						195
Distribution of shares of treasury stock grants for employee restricted stock awards		0						(112)						112
Cash dividends declared		(4,347)								(4,347)
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]	328						124						204
Forfeitures of shares of restricted stock awards		(2)						32						(34)
Ending balance at Sep. 30, 2022		155,518				53		47,487		205,874				(18,015)		(79,881)
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 Jun. 30, 2022		$ 174,690				53		47,196		200,870				(18,084)		(55,345)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		6,453								6,453
Other comprehensive loss		(24,536)														(24,536)
Restricted stock awards		153						153
Restricted stock units for directors' deferred compensation plan		95						95
Cash dividends declared		(1,449)								(1,449)
Sale of shares of treasury stock	[1]	112						41						71
Forfeitures of shares of restricted stock awards								2						(2)
Ending balance at Sep. 30, 2022		155,518				53		47,487		205,874				(18,015)		(79,881)
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		21,198								21,198
Other comprehensive loss		(13,422)														(13,422)
Restricted stock awards		837						837
Restricted stock units for directors' deferred compensation plan		15						15
Distribution of shares of treasury stock grants for employee restricted stock awards		0						(217)						217
Cash dividends declared		(4,385)								(4,385)
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]	512						144						368
Forfeitures of shares of restricted stock awards		(1)						11						(12)
Ending balance at Sep. 30, 2023		170,064				53		47,974		227,596				(16,880)		(88,679)
Beginning balance at Jun. 30, 2023		177,426				53		47,740		221,412				(17,033)		(74,746)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net income		7,648								7,648
Other comprehensive loss		(13,933)														(13,933)
Restricted stock awards		289						289
Restricted stock units for directors' deferred compensation plan		5						5
Distribution of shares of treasury stock grants for employee restricted stock awards		0						(86)						86
Cash dividends declared		(1,464)								(1,464)
Sale of shares of treasury stock	[1]	93						26						67
Ending balance at Sep. 30, 2023		$ 170,064				$ 53		$ 47,974		$ 227,596				$ (16,880)		$ (88,679)
[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.[2]Due to implementation of ASC 326. See "Adoption of New Accounting Standards" discussion in Note 1.

CONSOLIDATED STATEMENTS OF SH_2

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends declared (in dollars per share)	$ 0.31	$ 0.31	$ 0.93	$ 0.93
Sale of shares of treasury stock (in shares)	2,359	2,540	12,868	7,222
Forfeitures of shares of restricted stock awards (in shares)		48	326	729
Distribution of shares of treasury stock for employee restricted stock awards (in shares)	2,981		7,558	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 ($)		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income		$ 21,198,000	$ 21,344,000
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of right-of-use assets		599,000	588,000
Amortization of intangible assets		0	15,000
Provision for credit losses	[1]	962,000	(1,634,000)
Loss on disposal of fixed assets		3,000	20,000
Depreciation and amortization of fixed assets		1,533,000	1,691,000
Amortization of premiums on securities, net		1,880,000	3,143,000
Gain on sales of loans held for sale, net		(90,000)	(106,000)
Proceeds from sales of loans held for sale		3,064,000	342,000
Loans originated and held for sale		(2,974,000)	160,000
Net gains on sale of other real estate owned		(14,000)	(68,000)
Fair value adjustment on other real estate owned		(3,000)	0
Net change in fair value of equity investments		99,000	448,000
Proceeds from sales of trading assets		39,000	36,000
Purchase of equity investments		(119,000)	(197,000)
Increase in other assets and accrued interest receivable		(1,350,000)	(19,518,000)
Increase in accrued interest payable		3,225,000	133,000
Expense related to restricted stock units for directors' deferred compensation plan		15,000	195,000
Expense related to employee restricted stock awards		837,000	486,000
Payments on operating leases		(592,000)	(568,000)
Net gain on interest rate swaps		(55,000)	(225,000)
(Decrease) increase in other liabilities		(964,000)	26,434,000
Income from bank owned life insurance		(32,000)	(34,000)
Net cash provided by operating activities		27,261,000	32,685,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from maturities, calls, and principal paydowns on securities available for sale		46,687,000	72,611,000
Proceeds from maturities and principal collected on securities held to maturity		619,000	1,306,000
Purchases of securities available for sale		(3,207,000)	(23,502,000)
Purchases of securities held to maturity		0	(735,000)
Purchase of FHLBNY and FRBNY stock		(42,878,000)	(3,175,000)
Redemption of FHLBNY and FRBNY stock		47,022,000	3,521,000
Proceeds from sales of fixed assets		0	125,000
Purchases of premises and equipment		(459,000)	(448,000)
Proceeds from sale of other real estate owned		154,000	279,000
Net increase in loans		(101,780,000)	(225,558,000)
Net cash used in investing activities		(53,842,000)	(175,576,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in demand deposits, interest-bearing demand accounts, savings accounts, and insured money market accounts		(42,532,000)	23,600,000
Increase in time deposits		188,804,000	153,507,000
Net change in FHLB overnight advances		(95,810,000)	(13,860,000)
Payments made on finance leases		(207,000)	(200,000)
Purchase of treasury stock		(98,000)	(695,000)
Sale of treasury stock		512,000	328,000
Cash dividends paid		(4,377,000)	(4,347,000)
Net cash provided by financing activities		46,292,000	158,333,000
Net increase in cash and cash equivalents		19,711,000	15,442,000
Cash and cash equivalents, beginning of period		55,869,000	26,981,000
Cash and cash equivalents, end of period		75,580,000	42,423,000
Cash paid for:
Interest		23,257,000	3,554,000
Income taxes		6,038,000	4,305,000
Supplemental disclosure of non-cash activity:
Transfer of loans to other real estate owned		171,000	292,000
Dividends declared, not yet paid		$ 1,463,000	$ 1,450,000
[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	9 Months Ended
	Sep. 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, and $0.4 million reflected additional allowance related to the loan portfolio. 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 credit losses 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 was required to apply the loan and refinancing 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 the 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 Disclosure Improvements - Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative ASU 2023-06, Disclosure Improvements , was issued in October 2023 and modifies the disclosure or presentation requirements of a variety of Topics in the Accounting Standards Codification, in response to SEC Release No. 33-10532, Disclosure Update and Simplifications , issued on August 17, 2018. The SEC identified several disclosure requirements that overlap with U.S. GAAP, but require incremental information to comply with disclosure standards in Regulations S-X and Regulation S-K. ASU 2023-06 codifies specific amendments to align the codification with SEC regulations. The effective date for each amendment is that date on which each disclosure requirement is removed from Regulation S-K and Regulation S-X. The Corporation anticipates that certain amendments will pertain to the Corporation's financial disclosures or presentation, but cannot determine with certainty which amendments are applicable until removal from Regulation S-K or Regulation S-X. Use of Analogous Accounting Standards Under U.S. GAAP, there is no specific guidance related to government assistance received by a for-profit entity that is not in the form of a loan, income tax credit, or revenue from a contract with a customer. Therefore, the Corporation must rely upon analogous accounting standards to determine appropriate treatment when such circumstances arise. The Corporation accounted for the recognition of the Employee Retention Tax Credit (ERTC) using ASC 958-605, Revenue Recognition for Not-for-Profit entities. ASC 958-10-15-1 specifies that certain Subtopics within ASC 958-605 also apply to business entities.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	9 Months Ended
	Sep. 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 4,736 and 4,692 weighted average shares outstanding for the three month periods ended September 30, 2023 and 2022, respectively. Earnings per share were computed by dividing net income by 4,729 and 4,691 weighted average shares outstanding for the nine month periods ended September 30, 2023 and 2022, respectively. There were no common stock equivalents during the three and nine month periods ended September 30, 2023 or 2022.

SECURITIES

SECURITIES	9 Months Ended
	Sep. 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): September 30, 2023 Amortized Cost Unrealized Gains Unrealized Losses Allowance for Credit Losses Estimated Fair Value U.S. Treasury notes and bonds $ 61,033 $ — $ 6,033 $ — $ 55,000 Mortgage-backed securities, residential 486,189 — 97,158 — 389,031 Obligations of states and political subdivisions 39,535 — 3,382 — 36,153 Corporate bonds and notes 25,750 — 5,405 — 20,345 SBA loan pools 71,330 96 2,951 — 68,475 Total $ 683,837 $ 96 $ 114,929 $ — $ 569,004 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): September 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 — 25 — 955 Total $ 1,804 $ — $ 25 $ — $ 1,779 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): September 30, 2023 Available for Sale Held to Maturity Amortized Fair Amortized Fair Within one year $ 5,480 $ 5,243 $ 529 $ 523 After one, but within five years 101,840 91,028 635 616 After five, but within ten years 18,528 14,821 640 640 After ten years 470 406 — — 126,318 111,498 1,804 1,779 Mortgage-backed securities, residential 486,189 389,031 — — SBA loan pools 71,330 68,475 — — Total $ 683,837 $ 569,004 $ 1,804 $ 1,779 There were no proceeds from sales and calls of securities resulting in gains or losses for the nine month periods ended September 30, 2023 and 2022. The following tables summarize the investment securities available for sale with unrealized losses at September 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 September 30, 2023 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury notes and bonds $ 981 $ 14 $ 54,019 $ 6,019 $ 55,000 $ 6,033 Mortgage-backed securities, residential — — 389,031 97,158 389,031 97,158 Obligations of states and political subdivisions 16,794 1,460 19,359 1,922 36,153 3,382 Corporate bonds and notes 7,269 2,732 13,076 2,673 20,345 5,405 SBA loan pools 6,474 15 54,094 2,936 60,568 2,951 Total temporarily impaired securities $ 31,518 $ 4,221 $ 529,579 $ 110,708 $ 561,097 $ 114,929 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 September 30, 2023. Obligations of U.S. Governmental agencies and sponsored enterprises : At September 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 September 30, 2023. Corporate bonds and notes :

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	9 Months Ended
	Sep. 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): September 30, 2023 December 31, 2022 Commercial and agricultural: Commercial and industrial $ 254,215 $ 252,044 Agricultural 269 249 Commercial mortgages: Construction 140,480 108,243 Commercial mortgages, other 946,053 888,670 Residential mortgages 281,361 285,672 Consumer loans: Home equity lines and loans 87,078 81,401 Indirect consumer loans 211,046 202,124 Direct consumer loans 10,186 11,045 Total loans, net of deferred loan fees and costs 1,930,688 1,829,448 Allowance for credit losses (20,252) (19,659) Loans, net $ 1,910,436 $ 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 $7.2 million at September 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 September 30, 2023 (in thousands): Three Months Ended September 30, 2023 Allowance for credit losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, July 1, 2023 $ 4,121 $ 10,994 $ 1,905 $ 3,152 $ 20,172 Charge-offs (81) — — (350) (431) Recoveries 4 1 — 70 75 Net recoveries (charge-offs) (77) 1 — (280) (356) Provision (1) 102 30 (37) 341 436 Ending balance, September 30, 2023 $ 4,146 $ 11,025 $ 1,868 $ 3,213 $ 20,252 (1) Additional provision related to off-balance sheet exposure was $(13)thousand for the three months ended September 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 September 30, 2022 (in thousands): Three Months Ended September 30, 2022 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, July 1, 2022 $ 3,564 $ 10,314 $ 1,714 $ 1,893 $ 17,485 Charge-offs — — — (277) (277) Recoveries 6 1 40 121 168 Net recoveries (charge-offs) 6 1 40 (156) (109) Provision (55) 671 42 597 1,255 Ending balance, September 30, 2022 $ 3,515 $ 10,986 $ 1,796 $ 2,334 $ 18,631 The following table presents the activity in the allowance for credit losses by portfolio segment for the nine month period ended September 30, 2023 (in thousands): Nine Months Ended September 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 (281) — — (785) (1,066) Recoveries 13 1 — 281 295 Net recoveries (charge-offs) (268) 1 — (504) (771) Provision (1) 132 143 39 676 990 Ending balance, September 30, 2023 $ 4,146 $ 11,025 $ 1,868 $ 3,213 $ 20,252 (1) Additional provision related to off-balance sheet exposure was $(28) thousand for the nine months ended September 30, 2023. The following table presents the activity in the allowance for loan losses by portfolio segment for the nine month period ended September 30, 2022 (in thousands): Nine Months Ended September 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) — (599) (1,306) Recoveries 37 3 40 466 546 Net recoveries (charge-offs) 17 (684) 40 (133) (760) Provision (93) (1,886) (47) 392 (1,634) Ending balance, September 30, 2022 $ 3,515 $ 10,986 $ 1,796 $ 2,334 $ 18,631 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 September 30, 2023 and 2022: For the Three Months Ended Allowance for credit losses on unfunded commitments September 30, 2023 September 30, 2022 Beginning balance $ 1,041 $ — Impact of ASC 326 adoption — — Provision for unfunded commitments 13 — Ending balance $ 1,054 $ — The following table presents the provision for credit losses on loans and unfunded commitments for the three month period ended September 30, 2023, based upon the current expected credit loss methodology, and the provision for loan losses on loans for the three month period ended September 30, 2022, based upon the incurred loss methodology: For the Three Months Ended Provision for credit losses September 30, 2023 September 30, 2022 Provision for credit losses on loans $ 436 $ 1,255 Provision for unfunded commitments 13 — Total provision (credit) for credit losses $ 449 $ 1,255 The following table presents the activity in the allowance for credit losses on unfunded commitments for the nine month periods ended September 30, 2023 and 2022: For the Nine Months Ended Allowance for credit losses on unfunded commitments September 30, 2023 September 30, 2022 Beginning balance $ — $ — Impact of ASC 326 adoption 1,082 — Provision for unfunded commitments (28) — Ending balance $ 1,054 $ — The following table presents the provision for credit losses on loans and unfunded commitments for the nine month period ended September 30, 2023, based upon the current expected credit loss methodology, and the provision for loan losses on loans for the nine month period ended September 30, 2022, based upon the incurred loss methodology: For the Nine Months Ended Provision for credit losses September 30, 2023 September 30, 2022 Provision for credit losses on loans $ 990 $ (1,634) Provision for unfunded commitments (28) — Total provision (credit) for credit losses $ 962 $ (1,634) 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 September 30, 2023 and December 31, 2022 (in thousands): September 30, 2023 Allowance for credit losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually analyzed $ 1,089 $ 30 $ — $ — $ 1,119 Collectively analyzed 3,057 10,995 1,868 3,213 19,133 Total ending allowance balance $ 4,146 $ 11,025 $ 1,868 $ 3,213 $ 20,252 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 September 30, 2023 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually analyzed $ 1,174 $ 3,825 $ — $ — $ 4,999 Loans collectively analyzed 253,310 1,082,708 281,361 308,310 1,925,689 Total ending loans balance $ 254,484 $ 1,086,533 $ 281,361 $ 308,310 $ 1,930,688 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 nine month periods ended September 30, 2023: Three Months Ended September 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 $ — $ — $ 875 $ — $ — $ 875 0.09 % Home equity lines and loans — — 117 — — 117 0.13 % Total $ — $ — $ 992 $ — $ — $ 992 (1) Represents the amortized cost basis of loans modified during the period as a percentage of the period-end loan balances by class. Nine Months Ended September 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 $ — $ — $ 1,150 $ 1,920 $ — $ 3,070 0.32 % Home equity lines and loans — — 117 — — 117 0.13 % Total $ — $ — $ 1,267 $ 1,920 $ — $ 3,187 (1) Represents the amortized cost basis of loans modified during the period as a percentage of the period-end loan balances by class. The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three month period ended September 30, 2023: Three Months Ended September 30, 2023 Effect of loan modifications under ASU 2022-02: Principal Reduction Weighted-average interest rate reduction (%) Weighted-average term extension Weighted-average payment delay Commercial mortgages, other $— —% 6 — Home equity lines and loans — —% 180 — The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the nine month period ended September 30, 2023: Nine Months Ended September 30, 2023 Effect of loan modifications under ASU 2022-02: Principal Reduction Weighted-average interest rate reduction (%) Weighted-average term extension Weighted-average payment delay Commercial mortgages, other $— —% 19 4 Home equity lines and loans — —% 180 — There were no loans modified to borrowers experiencing financial difficulty during the prior twelve months that experienced payment default during the three and nine month periods ended September 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. This differs from the definition of loans considered to be impaired at December 31, 2022. 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 September 30, 2023, the amortized cost basis of individually analyzed loans amounted to $5.0 million, of which $4.1 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 September 30, 2023 (in thousands): September 30, 2023 Amortized Cost Basis Related Allowance Commercial and agricultural: Commercial and industrial (1) (3) $ 286 $ 211 Commercial mortgages: Commercial mortgages, other (1) (2) 3,847 30 Total $ 4,133 $ 241 (1) Secured by commercial real estate (2) Secured by residential real estate (3) Secured by business assets As of January 1, 2023, a loan is classified for individual analysis, when based on current information and events, management has determined that it no longer exhibits risk characteristics consistent with its designated pool. This differs from the definition of loans considered to be impaired as of December 31, 2022. 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. 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 nine month periods ended September 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 $ 163 $ — $ 585 $ — Agricultural — — — — Commercial mortgages: Construction — — 55 — Commercial mortgages, other 3,863 3 4,150 7 Residential mortgages — — 846 9 Consumer loans: Home equity lines & loans 51 — 149 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 1,268 4 1,643 2 Agricultural 14 — — — Commercial mortgages: Commercial mortgages, other 31 — 42 — Consumer loans: Home equity lines and loans 78 — 134 — Total $ 5,468 $ 7 $ 7,604 $ 18 (1) Cash basis interest income approximates interest income recognized. Nine Months Ended Nine 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 $ 520 $ — $ 761 $ — Agricultural — — — — Commercial mortgages: Construction 2 — 88 — Commercial mortgages, other 4,052 12 4,171 14 Residential mortgages 359 — 890 19 Consumer loans: Home equity lines & loans 123 — 157 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 1,168 13 1,545 5 Agricultural 7 — — — Commercial mortgages: Commercial mortgages, other 34 — 1,563 — Consumer loans: Home equity lines and loans 42 — 139 — Total $ 6,307 $ 25 $ 9,314 $ 38 (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 September 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 September 30, 2023 September 30, 2023 December 31, 2022 September 30, 2023 December 31, 2022 Commercial and agricultural: Commercial and industrial $ 22 $ 1,004 1,946 $ — $ 1 Agricultural — 28 — — — Commercial mortgages: Construction — — 5 — — Commercial mortgages, other 3,795 3,824 3,928 — — Residential mortgages 776 776 986 — — Consumer loans: Home equity lines and loans 565 565 760 — — Indirect consumer loans 621 621 540 — — Direct consumer loans 8 8 13 — — Total $ 5,787 $ 6,826 $ 8,178 $ — $ 1 The following tables present the aging of the amortized cost basis of loans as of September 30, 2023 and December 31, 2022 (in thousands): September 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 $ 195 $ 16 $ — $ 211 $ 254,004 $ 254,215 Agricultural — — — — 269 269 Commercial mortgages: Construction 2,206 — — 2,206 138,274 140,480 Commercial mortgages, other 1,073 4 261 1,338 944,715 946,053 Residential mortgages 1,217 63 255 1,535 279,826 281,361 Consumer loans: Home equity lines and loans 151 49 421 621 86,457 87,078 Indirect consumer loans 1,313 312 368 1,993 209,053 211,046 Direct consumer loans 9 — 6 15 10,171 10,186 Total $ 6,164 $ 444 $ 1,311 $ 7,919 $ 1,922,769 $ 1,930,688 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 September 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 $ 26,871 $ 39,555 $ 18,180 $ 11,240 $ 34,620 $ 8,896 $ 98,625 $ — $ 237,987 Special mention 191 — 195 — — 442 4,142 8,765 13,735 Substandard — 28 992 122 25 318 — 169 1,654 Doubtful — — — — — 815 — 24 839 Total 27,062 39,583 19,367 11,362 34,645 10,471 102,767 8,958 254,215 Gross charge-offs — — — — 9 272 — — 281 Agricultural Pass — 16 157 — — — 68 — 241 Special mention — — — — — — — — — Substandard — — — — — — — 28 28 Doubtful — — — — — — — — — Total — 16 157 — — — 68 28 269 Gross charge-offs — — — — — — — — — Construction Pass 11,309 2,898 — — 104 1,187 122,838 — 138,336 Special mention — — — — — — — — — Substandard — — — — 2,144 — — — 2,144 Doubtful — — — — — — — — — Total 11,309 2,898 — — 2,248 1,187 122,838 — 140,480 Gross charge-offs — — — — — — — — — Commercial mortgages Pass 76,617 213,196 124,125 94,752 39,742 170,439 199,582 — 918,453 Special mention — 2,543 8,286 1,016 — 3,562 — 5,516 20,923 Substandard 273 1,133 350 — — 4,794 97 — 6,647 Doubtful — — — — — 30 — — 30 Total 76,890 216,872 132,761 95,768 39,742 178,825 199,679 5,516 946,053 Gross charge-offs — — — — — — — — — Residential mortgages Not rated 11,858 51,718 50,393 70,699 15,602 47,380 32,935 — 280,585 Substandard — 107 63 — 173 433 — — 776 Total 11,858 51,825 50,456 70,699 15,775 47,813 32,935 — 281,361 Gross charge-offs — — — — — — — — — Home equity lines and loans Not rated 11,622 17,562 5,948 3,242 2,949 11,183 34,007 — 86,513 Substandard — 76 — — — 290 199 — 565 Total 11,622 17,638 5,948 3,242 2,949 11,473 34,206 — 87,078 Gross charge-offs — — — — — — 12 — 12 Indirect consumer Not rated 58,871 105,980 25,749 10,666 4,903 4,256 — — 210,425 Substandard 105 191 128 40 44 113 — — 621 Total 58,976 106,171 25,877 10,706 4,947 4,369 — — 211,046 Gross charge-offs 88 276 176 94 20 45 — — 699 Direct consumer Not rated 2,599 3,125 945 390 108 379 2,631 — 10,177 Substandard — 6 — 3 — — — — 9 Total 2,599 3,131 945 393 108 379 2,631 — 10,186 Gross charge-offs — 8 8 4 — 54 — — 74 Total loans $ 200,316 $ 438,134 $ 235,511 $ 192,170 $ 100,414 $ 254,517 $ 495,124 $ 14,502 $ 1,930,688 Total gross charge-offs $ 88 $ 284 $ 184 $ 98 $ 29 $ 371 $ 12 $ — $ 1,066 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 September 30, 2023 (in thousands): Consumer Loans September 30, 2023 Residential Mortgages Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 280,585 $ 86,513 $ 210,425 $ 10,178 Non-Performing 776 565 621 8 Total $ 281,361 $ 87,078 $ 211,046 $ 10,186 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	9 Months Ended
	Sep. 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 September 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 $ 55,000 $ 55,000 $ — $ — Mortgage-backed securities, residential 389,031 — 389,031 — Obligations of states and political subdivisions 36,153 — 36,153 — Corporate bonds and notes 20,345 — 12,885 7,460 SBA loan pools 68,475 — 68,475 — Total available for sale securities $ 569,004 $ 55,000 $ 506,544 $ 7,460 Equity investments, at fair value $ 2,318 $ 2,318 $ — $ — Derivative assets $ 32,923 $ — $ 32,923 $ — Financial Liabilities: Derivative liabilities $ 32,923 $ — $ 32,923 $ — There were no transfers between Level 1 and Level 2 during the three and nine month periods ended September 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 nine month periods ended September 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 nine month period ended September 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 nine months ended September 30, 2023 and September 30, 2022. Corporate Bonds: For the Three Months Ended Level 3 Financial Assets September 30, 2023 September 30, 2022 Balance of recurring Level 3 assets at July 1, 2023 $ 8,593 $ — Total gains and losses for the period: — — Included in other comprehensive income 190 — Transfers into Level 3 — — Transfers out of Level 3 (1,323) Balance of recurring Level 3 assets at September 30, 2023 $ 7,460 $ — Corporate Bonds: For the Nine Months Ended Level 3 Financial Assets September 30, 2023 September 30, 2022 Balance of recurring Level 3 assets at January 1, 2023 $ — $ — Total gains and losses for the period: — — Included in other comprehensive income (1,172) — Transfers into Level 3 9,955 — Transfers out of Level 3 (1,323) Balance of recurring Level 3 assets at September 30, 2023 $ 7,460 $ — September 30, 2023 Fair Value Valuation Techniques Unobservable Input Range [Weighted Average] at September 30, 2023 Corporate bonds and notes $ 7,460 Discounted cash flow Market discount rate 12.00% -12.00% [12.00%] There were two corporate bonds with a fair value of $1.3 million which were transferred out of Level 3 and into Level 2 during the three and nine month period ended September 30, 2023 based on the availability of observable market data for these investments. 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 at September 30, 2023 and December 31, 2022 were considered to be immaterial to the presentation of the consolidated financial statements. FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amounts and estimated fair values of other financial instruments, at September 30, 2023 and December 31, 2022, are as follows (in thousands): September 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 $ 52,563 $ 52,563 $ — $ — $ 52,563 Interest-earning deposits in other financial institutions 23,017 23,017 — — 23,017 Equity investments 2,811 2,811 — — 2,811 Securities available for sale 569,004 55,000 506,544 7,460 569,004 Securities held to maturity 1,804 — 955 824 1,779 FHLBNY and FRBNY stock 4,053 — — — N/A Loans, net and loans held for sale 1,910,436 — — 1,830,014 1,830,014 Accrued interest receivable 9,422 233 1,957 7,232 9,422 Derivative Assets 32,923 — 32,923 — 32,923 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,882,311 $ 1,882,311 $ — $ — $ 1,882,311 Time deposits 591,188 — 593,637 — 593,637 FHLBNY overnight advances — — — — — Accrued interest payable 4,089 121 3,968 — 4,089 Derivative Liabilities 32,923 — 32,923 — 32,923 (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 66 798 — 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	9 Months Ended
	Sep. 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 September 30, 2023, the weighted average remaining lease term was 8.03 years with a weighted average discount rate of 3.38%. Rent expense was $0.2 million for the three months ended September 30, 2023. Rent expense was $0.7 million for the nine months ended September 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 September 30, 2023 and December 31, 2022 consist of the following (in thousands): September 30, 2023 December 31, 2022 Operating lease right-of-use asset $ 6,449 $ 7,234 Less: accumulated amortization (599) (785) Less: lease termination — — Add: new lease agreement and modifications — — Operating lease right-of-use-assets, net $ 5,850 $ 6,449 The following is a schedule by year of the undiscounted cash flows of the operating lease liabilities, excluding CAM charges, as of September 30, 2023 (in thousands): Year Amount 2023 $ 249 2024 924 2025 841 2026 845 2027 854 2028 and thereafter 3,168 Total minimum lease payments 6,881 Less: amount representing interest (853) Present value of net minimum lease payments $ 6,028 The Corporation had one operating lease that was signed on October 19, 2023, 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 September 30, 2023, the weighted average remaining lease term was 9.55 years with a weighted average discount rate of 3.41%. The Corporation has included these leases in premises and equipment September 30, 2023 December 31, 2022 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (2,789) (2,540) Net book value $ 2,783 $ 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 September 30, 2023 (in thousands): Year Amount 2023 $ 98 2024 391 2025 409 2026 425 2027 428 2028 and thereafter 1,987 Total minimum lease payments 3,738 Less: amount representing interest (618) Present value of net minimum lease payments $ 3,120 As of September 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, 2029 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 nine month period ended September 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 $28 thousand and $25 thousand for the three month periods ended September 30, 2023 and 2022, respectively. Rent and CAM related expenses paid to this Board mem ber totaled $81 thousand and $76 thousand for the nine
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 September 30, 2023, the weighted average remaining lease term was 8.03 years with a weighted average discount rate of 3.38%. Rent expense was $0.2 million for the three months ended September 30, 2023. Rent expense was $0.7 million for the nine months ended September 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 September 30, 2023 and December 31, 2022 consist of the following (in thousands): September 30, 2023 December 31, 2022 Operating lease right-of-use asset $ 6,449 $ 7,234 Less: accumulated amortization (599) (785) Less: lease termination — — Add: new lease agreement and modifications — — Operating lease right-of-use-assets, net $ 5,850 $ 6,449 The following is a schedule by year of the undiscounted cash flows of the operating lease liabilities, excluding CAM charges, as of September 30, 2023 (in thousands): Year Amount 2023 $ 249 2024 924 2025 841 2026 845 2027 854 2028 and thereafter 3,168 Total minimum lease payments 6,881 Less: amount representing interest (853) Present value of net minimum lease payments $ 6,028 The Corporation had one operating lease that was signed on October 19, 2023, 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 September 30, 2023, the weighted average remaining lease term was 9.55 years with a weighted average discount rate of 3.41%. The Corporation has included these leases in premises and equipment September 30, 2023 December 31, 2022 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (2,789) (2,540) Net book value $ 2,783 $ 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 September 30, 2023 (in thousands): Year Amount 2023 $ 98 2024 391 2025 409 2026 425 2027 428 2028 and thereafter 1,987 Total minimum lease payments 3,738 Less: amount representing interest (618) Present value of net minimum lease payments $ 3,120 As of September 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, 2029 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 nine month period ended September 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 $28 thousand and $25 thousand for the three month periods ended September 30, 2023 and 2022, respectively. Rent and CAM related expenses paid to this Board mem ber totaled $81 thousand and $76 thousand for the nine

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 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 nine month periods ended September 30, 2023 and 2022 were as follows (in thousands): 2023 2022 Beginning of year $ 21,824 $ 21,824 Acquired goodwill — — Ending balance September 30, $ 21,824 $ 21,824 The Corporation had no aggregate amortization expense for the three month periods ended September 30, 2023 and 2022. The Corporation had no aggregate amortization expense for the nine month period ended September 30, 2023, and $15 thousand for the nine month period ended September 30, 2022.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIESThe 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 September 30, 2023, the allowance for credit losses on unfunded commitments was $1.1 million. The following table lists the contractual amounts of financial instruments with off-balance sheet risk at September 30, 2023 and December 31, 2022 (in thousands): September 30, 2023 December 31, 2022 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to make loans $ 32,776 $ 84,198 $ 44,481 $ 75,028 Unused lines of credit 3,475 338,636 2,887 326,188 Standby letters of credit — 17,987 — 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 September 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)	9 Months Ended
	Sep. 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 July 1, 2023 $ (70,803) $ (3,943) $ (74,746) Other comprehensive income before reclassification (13,941) — (13,941) Amounts reclassified from accumulated other comprehensive income — 8 8 Net current period other comprehensive income (loss) (13,941) 8 (13,933) Balance at September 30, 2023 $ (84,744) $ (3,935) $ (88,679) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at July 1, 2022 $ (51,329) $ (4,016) $ (55,345) Other comprehensive income before reclassification (24,547) — (24,547) Amounts reclassified from accumulated other comprehensive income — 11 11 Net current period other comprehensive income (loss) (24,547) 11 (24,536) Balance at September 30, 2022 $ (75,876) $ (4,005) $ (79,881) 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 (13,448) — (13,448) Amounts reclassified from accumulated other comprehensive income — 26 26 Net current period other comprehensive income (13,448) 26 (13,422) Balance at September 30, 2023 $ (84,744) $ (3,935) $ (88,679) 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 (73,381) — (73,381) Amounts reclassified from accumulated other comprehensive income — 30 30 Net current period other comprehensive income (73,381) 30 (73,351) Balance at September 30, 2022 $ (75,876) $ (4,005) $ (79,881) 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 16 Other components of net periodic pension and postretirement benefits Tax effect (4) (5) Income tax expense Net of tax 8 11 Total reclassification for the period, net of tax $ 8 $ 11 (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 Nine Months Ended September 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) 36 41 Other components of net periodic pension and postretirement benefits Tax effect (10) (11) Income tax expense Net of tax 26 30 Total reclassification for the period, net of tax $ 26 $ 30 (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	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 and 2022 (in thousands). Items outside the scope of ASC 606 are noted as such. Three Months Ended September 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 $ 817 $ — $ — $ 817 Other 201 — — 201 Interchange revenue from debit card transactions 1,141 — — 1,141 WMG fee income — 2,533 — 2,533 CFS fee and commission income — — 243 243 Net gains (losses) on sales of OREO — — — — Net gains on sales of loans (a) 67 — — 67 Loan servicing fees (a) 35 — — 35 Changes in fair value of equity investments (a) (82) — 14 (68) Income from bank-owned life insurance (a) 11 — — 11 Other (a) 2,812 — 16 2,828 Total non-interest income (loss) $ 5,002 $ 2,533 $ 273 $ 7,808 (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 September 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 $ 846 $ — $ — $ 846 Other 143 — — 143 Interchange revenue from debit card transactions 1,126 — — 1,126 WMG fee income — 2,403 — 2,403 CFS fee and commission income — — 251 251 Net gains (losses) on sales of OREO 22 — — 22 Net gains on sales of loans (a) 7 — — 7 Loan servicing fees (a) 38 — — 38 Changes in fair value of equity investments (a) (96) — 3 (93) Income from bank-owned life insurance (a) 12 — — 12 Other (a) 319 — (38) 281 Total non-interest income $ 2,417 $ 2,403 $ 216 $ 5,036 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Nine Months Ended September 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 $ 2,308 $ — $ — $ 2,308 Other 610 — — 610 Interchange revenue from debit card transactions 3,468 — — 3,468 WMG fee income — 7,716 — 7,716 CFS fee and commission income — — 749 749 Net gains (losses) on sales of OREO 14 — — 14 Net gains on sales of loans (a) 90 — — 90 Loan servicing fees (a) 107 — — 107 Net gains on sales of securities (a) — — — — Changes in fair value of equity investments (a) 67 — (166) (99) Income from bank-owned life insurance (a) 32 — — 32 Other (a) 3,658 — 25 3,683 Total non-interest income $ 10,354 $ 7,716 $ 608 $ 18,678 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Nine Months Ended September 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 $ 2,246 $ — $ — $ 2,246 Other 543 — — 543 Interchange revenue from debit card transactions 3,462 — — 3,462 WMG fee income — 7,788 — 7,788 CFS fee and commission income — — 775 775 Net gains on sales of OREO 68 — — 68 Net gains on sales of loans (a) 106 — — 106 Loan servicing fees (a) 115 — — 115 Net gains on sales of securities (a) — — — — Change in fair value of equity securities (a) (446) — (2) (448) Income from bank-owned life insurance (a) 34 — — 34 Other (a) 1,424 — (95) 1,329 Total non-interest income $ 7,552 $ 7,788 $ 678 $ 16,018 (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	9 Months Ended
	Sep. 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 Nine Months Ended 2023 2022 2023 2022 Qualified Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 396 282 1,189 848 Expected return on plan assets (596) (720) (1,786) (2,141) Amortization of unrecognized transition obligation — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 6 — 17 — Net periodic pension benefit $ (194) $ (438) $ (580) $ (1,293) Supplemental Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 12 8 35 25 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 2 6 6 15 Net periodic supplemental pension cost $ 14 $ 14 $ 41 $ 40 Postretirement Plan, Medical and Life Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 1 1 3 3 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 5 10 14 26 Net periodic postretirement, medical and life benefit $ 6 $ 11 $ 17 $ 29

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 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 September 30, 2023 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 28,979 $ — $ 36 $ 29,015 Interest expense 10,998 — — 10,998 Net interest income 17,981 — 36 18,017 Provision for credit losses 449 — — 449 Net interest income after provision for credit losses 17,532 — 36 17,568 Other non-interest income 5,002 2,533 273 7,808 Other non-interest expenses 13,597 1,796 275 15,668 Income (loss) before income tax expense (benefit) 8,937 737 34 9,708 Income tax expense (benefit) 1,908 161 (9) 2,060 Segment net income (loss) $ 7,029 $ 576 $ 43 $ 7,648 Three months ended September 30, 2022 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 20,983 $ — $ 16 $ 20,999 Interest expense 2,009 — — 2,009 Net interest income 18,974 — 16 18,990 Provision for credit losses 1,255 — — 1,255 Net interest income after provision for credit losses 17,719 — 16 17,735 Other non-interest income 2,417 2,403 216 5,036 Legal accruals and settlements — — — — Other non-interest expenses 12,559 1,715 303 14,577 Income (loss) before income tax expense (benefit) 7,577 688 (71) 8,194 Income tax expense (benefit) 1,590 167 (16) 1,741 Segment net income (loss) $ 5,987 $ 521 $ (55) $ 6,453 Nine months ended September 30, 2023 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 82,939 $ — $ 102 $ 83,041 Interest expense 26,482 — — 26,482 Net interest income 56,457 — 102 56,559 Provision for credit losses 962 — — 962 Net interest income after provision for credit losses 55,495 — 102 55,597 Other non-interest income 10,354 7,716 608 18,678 Other non-interest expenses 41,187 5,293 937 47,417 Income (loss) before income tax expense (benefit) 24,662 2,423 (227) 26,858 Income tax expense (benefit) 5,215 536 (91) 5,660 Segment net income (loss) $ 19,447 $ 1,887 $ (136) $ 21,198 Segment assets $ 2,701,959 $ 2,596 $ 3,279 $ 2,707,834 Nine months ended September 30, 2022 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 56,965 $ — $ 30 $ 56,995 Interest expense 3,687 — — 3,687 Net interest income 53,278 — 30 53,308 Provision for credit losses (1,634) — — (1,634) Net interest income after provision for credit losses 54,912 — 30 54,942 Other non-interest income 7,552 7,788 678 16,018 Legal accruals and settlements — — — — Other non-interest expenses 37,316 5,180 1,091 43,587 Income (loss) before income tax expense (benefit) 25,148 2,608 (383) 27,373 Income tax expense (benefit) 5,523 605 (99) 6,029 Segment net income (loss) $ 19,625 $ 2,003 $ (284) $ 21,344 Segment assets $ 2,544,528 $ 2,804 $ 4,090 $ 2,551,422

STOCK COMPENSATION

STOCK COMPENSATION	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
STOCK COMPENSATION	STOCK COMPENSATION Pursuant 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 nine months ended September 30, 2023 and 2022, 16,050 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 or a five 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 September 30, 2023 and 2022, respectively. Total expense related to the 2021 Plan of $0.7 million and $0.8 million was recognized during each of the nine month periods ended September 30, 2023 and 2022, respectively. A summary of restricted stock activity for the three and nine months ended September 30, 2023 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at July 1, 2023 54,002 $44.68 Granted 2,981 $38.59 Vested (139) $43.34 Forfeited or cancelled — — Nonvested at September 30, 2023 56,844 $44.40 Shares Weighted–Average Grant Date Fair Value Nonvested at January 1, 2023 55,402 $44.57 Granted 16,050 $44.53 Vested (14,282) $45.36 Forfeited or cancelled (326) $43.73 Nonvested at September 30, 2023 56,844 $44.40

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSOn October 18, 2023, the Corporation's Board of Directors approved the dissolution of Chemung Risk Management, Inc. The impact to the Corporation is not material in nature and is expected to be completed by March 31, 2023.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 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, and $0.4 million reflected additional allowance related to the loan portfolio. 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 credit losses 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 was required to apply the loan and refinancing 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 the 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 Disclosure Improvements - Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative ASU 2023-06, Disclosure Improvements , was issued in October 2023 and modifies the disclosure or presentation requirements of a variety of Topics in the Accounting Standards Codification, in response to SEC Release No. 33-10532, Disclosure Update and Simplifications , issued on August 17, 2018. The SEC identified several disclosure requirements that overlap with U.S. GAAP, but require incremental information to comply with disclosure standards in Regulations S-X and Regulation S-K. ASU 2023-06 codifies specific amendments to align the codification with SEC regulations. The effective date for each amendment is that date on which each disclosure requirement is removed from Regulation S-K and Regulation S-X. The Corporation anticipates that certain amendments will pertain to the Corporation's financial disclosures or presentation, but cannot determine with certainty which amendments are applicable until removal from Regulation S-K or Regulation S-X. Use of Analogous Accounting Standards Under U.S. GAAP, there is no specific guidance related to government assistance received by a for-profit entity that is not in the form of a loan, income tax credit, or revenue from a contract with a customer. Therefore, the Corporation must rely upon analogous accounting standards to determine appropriate treatment when such circumstances arise. The Corporation accounted for the recognition of the Employee Retention Tax Credit (ERTC) using ASC 958-605, Revenue Recognition for Not-for-Profit entities. ASC 958-10-15-1 specifies that certain Subtopics within ASC 958-605 also apply to business entities.
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)	9 Months Ended
	Sep. 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): September 30, 2023 Amortized Cost Unrealized Gains Unrealized Losses Allowance for Credit Losses Estimated Fair Value U.S. Treasury notes and bonds $ 61,033 $ — $ 6,033 $ — $ 55,000 Mortgage-backed securities, residential 486,189 — 97,158 — 389,031 Obligations of states and political subdivisions 39,535 — 3,382 — 36,153 Corporate bonds and notes 25,750 — 5,405 — 20,345 SBA loan pools 71,330 96 2,951 — 68,475 Total $ 683,837 $ 96 $ 114,929 $ — $ 569,004 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): September 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 — 25 — 955 Total $ 1,804 $ — $ 25 $ — $ 1,779 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): September 30, 2023 Available for Sale Held to Maturity Amortized Fair Amortized Fair Within one year $ 5,480 $ 5,243 $ 529 $ 523 After one, but within five years 101,840 91,028 635 616 After five, but within ten years 18,528 14,821 640 640 After ten years 470 406 — — 126,318 111,498 1,804 1,779 Mortgage-backed securities, residential 486,189 389,031 — — SBA loan pools 71,330 68,475 — — Total $ 683,837 $ 569,004 $ 1,804 $ 1,779
Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value	The following tables summarize the investment securities available for sale with unrealized losses at September 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 September 30, 2023 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury notes and bonds $ 981 $ 14 $ 54,019 $ 6,019 $ 55,000 $ 6,033 Mortgage-backed securities, residential — — 389,031 97,158 389,031 97,158 Obligations of states and political subdivisions 16,794 1,460 19,359 1,922 36,153 3,382 Corporate bonds and notes 7,269 2,732 13,076 2,673 20,345 5,405 SBA loan pools 6,474 15 54,094 2,936 60,568 2,951 Total temporarily impaired securities $ 31,518 $ 4,221 $ 529,579 $ 110,708 $ 561,097 $ 114,929 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)	9 Months Ended
	Sep. 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): September 30, 2023 December 31, 2022 Commercial and agricultural: Commercial and industrial $ 254,215 $ 252,044 Agricultural 269 249 Commercial mortgages: Construction 140,480 108,243 Commercial mortgages, other 946,053 888,670 Residential mortgages 281,361 285,672 Consumer loans: Home equity lines and loans 87,078 81,401 Indirect consumer loans 211,046 202,124 Direct consumer loans 10,186 11,045 Total loans, net of deferred loan fees and costs 1,930,688 1,829,448 Allowance for credit losses (20,252) (19,659) Loans, net $ 1,910,436 $ 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 September 30, 2023 (in thousands): Three Months Ended September 30, 2023 Allowance for credit losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, July 1, 2023 $ 4,121 $ 10,994 $ 1,905 $ 3,152 $ 20,172 Charge-offs (81) — — (350) (431) Recoveries 4 1 — 70 75 Net recoveries (charge-offs) (77) 1 — (280) (356) Provision (1) 102 30 (37) 341 436 Ending balance, September 30, 2023 $ 4,146 $ 11,025 $ 1,868 $ 3,213 $ 20,252 (1) Additional provision related to off-balance sheet exposure was $(13)thousand for the three months ended September 30, 2023. The following table presents the activity in the allowance for loan losses by portfolio segment for the three month period ended September 30, 2022 (in thousands): Three Months Ended September 30, 2022 Allowance for loan losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Beginning balance, July 1, 2022 $ 3,564 $ 10,314 $ 1,714 $ 1,893 $ 17,485 Charge-offs — — — (277) (277) Recoveries 6 1 40 121 168 Net recoveries (charge-offs) 6 1 40 (156) (109) Provision (55) 671 42 597 1,255 Ending balance, September 30, 2022 $ 3,515 $ 10,986 $ 1,796 $ 2,334 $ 18,631 The following table presents the activity in the allowance for credit losses by portfolio segment for the nine month period ended September 30, 2023 (in thousands): Nine Months Ended September 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 (281) — — (785) (1,066) Recoveries 13 1 — 281 295 Net recoveries (charge-offs) (268) 1 — (504) (771) Provision (1) 132 143 39 676 990 Ending balance, September 30, 2023 $ 4,146 $ 11,025 $ 1,868 $ 3,213 $ 20,252 (1) Additional provision related to off-balance sheet exposure was $(28) thousand for the nine months ended September 30, 2023. The following table presents the activity in the allowance for loan losses by portfolio segment for the nine month period ended September 30, 2022 (in thousands): Nine Months Ended September 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) — (599) (1,306) Recoveries 37 3 40 466 546 Net recoveries (charge-offs) 17 (684) 40 (133) (760) Provision (93) (1,886) (47) 392 (1,634) Ending balance, September 30, 2022 $ 3,515 $ 10,986 $ 1,796 $ 2,334 $ 18,631 The following table presents the activity in the allowance for credit losses on unfunded commitments for the three month periods ended September 30, 2023 and 2022: For the Three Months Ended Allowance for credit losses on unfunded commitments September 30, 2023 September 30, 2022 Beginning balance $ 1,041 $ — Impact of ASC 326 adoption — — Provision for unfunded commitments 13 — Ending balance $ 1,054 $ — The following table presents the provision for credit losses on loans and unfunded commitments for the three month period ended September 30, 2023, based upon the current expected credit loss methodology, and the provision for loan losses on loans for the three month period ended September 30, 2022, based upon the incurred loss methodology: For the Three Months Ended Provision for credit losses September 30, 2023 September 30, 2022 Provision for credit losses on loans $ 436 $ 1,255 Provision for unfunded commitments 13 — Total provision (credit) for credit losses $ 449 $ 1,255 The following table presents the activity in the allowance for credit losses on unfunded commitments for the nine month periods ended September 30, 2023 and 2022: For the Nine Months Ended Allowance for credit losses on unfunded commitments September 30, 2023 September 30, 2022 Beginning balance $ — $ — Impact of ASC 326 adoption 1,082 — Provision for unfunded commitments (28) — Ending balance $ 1,054 $ — The following table presents the provision for credit losses on loans and unfunded commitments for the nine month period ended September 30, 2023, based upon the current expected credit loss methodology, and the provision for loan losses on loans for the nine month period ended September 30, 2022, based upon the incurred loss methodology: For the Nine Months Ended Provision for credit losses September 30, 2023 September 30, 2022 Provision for credit losses on loans $ 990 $ (1,634) Provision for unfunded commitments (28) — Total provision (credit) for credit losses $ 962 $ (1,634) 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 September 30, 2023 and December 31, 2022 (in thousands): September 30, 2023 Allowance for credit losses Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Ending allowance balance attributable to loans: Individually analyzed $ 1,089 $ 30 $ — $ — $ 1,119 Collectively analyzed 3,057 10,995 1,868 3,213 19,133 Total ending allowance balance $ 4,146 $ 11,025 $ 1,868 $ 3,213 $ 20,252 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 September 30, 2023 Loans: Commercial and Agricultural Commercial Mortgages Residential Mortgages Consumer Loans Total Loans individually analyzed $ 1,174 $ 3,825 $ — $ — $ 4,999 Loans collectively analyzed 253,310 1,082,708 281,361 308,310 1,925,689 Total ending loans balance $ 254,484 $ 1,086,533 $ 281,361 $ 308,310 $ 1,930,688 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 nine month periods ended September 30, 2023: Three Months Ended September 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 $ — $ — $ 875 $ — $ — $ 875 0.09 % Home equity lines and loans — — 117 — — 117 0.13 % Total $ — $ — $ 992 $ — $ — $ 992 (1) Represents the amortized cost basis of loans modified during the period as a percentage of the period-end loan balances by class. Nine Months Ended September 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 $ — $ — $ 1,150 $ 1,920 $ — $ 3,070 0.32 % Home equity lines and loans — — 117 — — 117 0.13 % Total $ — $ — $ 1,267 $ 1,920 $ — $ 3,187 (1) Represents the amortized cost basis of loans modified during the period as a percentage of the period-end loan balances by class. The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three month period ended September 30, 2023: Three Months Ended September 30, 2023 Effect of loan modifications under ASU 2022-02: Principal Reduction Weighted-average interest rate reduction (%) Weighted-average term extension Weighted-average payment delay Commercial mortgages, other $— —% 6 — Home equity lines and loans — —% 180 — The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the nine month period ended September 30, 2023: Nine Months Ended September 30, 2023 Effect of loan modifications under ASU 2022-02: Principal Reduction Weighted-average interest rate reduction (%) Weighted-average term extension Weighted-average payment delay Commercial mortgages, other $— —% 19 4 Home equity lines and loans — —% 180 —
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 September 30, 2023 (in thousands): September 30, 2023 Amortized Cost Basis Related Allowance Commercial and agricultural: Commercial and industrial (1) (3) $ 286 $ 211 Commercial mortgages: Commercial mortgages, other (1) (2) 3,847 30 Total $ 4,133 $ 241 (1) Secured by commercial real estate (2) Secured by residential real estate
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 nine month periods ended September 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 $ 163 $ — $ 585 $ — Agricultural — — — — Commercial mortgages: Construction — — 55 — Commercial mortgages, other 3,863 3 4,150 7 Residential mortgages — — 846 9 Consumer loans: Home equity lines & loans 51 — 149 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 1,268 4 1,643 2 Agricultural 14 — — — Commercial mortgages: Commercial mortgages, other 31 — 42 — Consumer loans: Home equity lines and loans 78 — 134 — Total $ 5,468 $ 7 $ 7,604 $ 18 (1) Cash basis interest income approximates interest income recognized. Nine Months Ended Nine 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 $ 520 $ — $ 761 $ — Agricultural — — — — Commercial mortgages: Construction 2 — 88 — Commercial mortgages, other 4,052 12 4,171 14 Residential mortgages 359 — 890 19 Consumer loans: Home equity lines & loans 123 — 157 — With an allowance recorded: Commercial and agricultural: Commercial and industrial 1,168 13 1,545 5 Agricultural 7 — — — Commercial mortgages: Commercial mortgages, other 34 — 1,563 — Consumer loans: Home equity lines and loans 42 — 139 — Total $ 6,307 $ 25 $ 9,314 $ 38 (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 September 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 September 30, 2023 September 30, 2023 December 31, 2022 September 30, 2023 December 31, 2022 Commercial and agricultural: Commercial and industrial $ 22 $ 1,004 1,946 $ — $ 1 Agricultural — 28 — — — Commercial mortgages: Construction — — 5 — — Commercial mortgages, other 3,795 3,824 3,928 — — Residential mortgages 776 776 986 — — Consumer loans: Home equity lines and loans 565 565 760 — — Indirect consumer loans 621 621 540 — — Direct consumer loans 8 8 13 — — Total $ 5,787 $ 6,826 $ 8,178 $ — $ 1 The following tables present the aging of the amortized cost basis of loans as of September 30, 2023 and December 31, 2022 (in thousands): September 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 $ 195 $ 16 $ — $ 211 $ 254,004 $ 254,215 Agricultural — — — — 269 269 Commercial mortgages: Construction 2,206 — — 2,206 138,274 140,480 Commercial mortgages, other 1,073 4 261 1,338 944,715 946,053 Residential mortgages 1,217 63 255 1,535 279,826 281,361 Consumer loans: Home equity lines and loans 151 49 421 621 86,457 87,078 Indirect consumer loans 1,313 312 368 1,993 209,053 211,046 Direct consumer loans 9 — 6 15 10,171 10,186 Total $ 6,164 $ 444 $ 1,311 $ 7,919 $ 1,922,769 $ 1,930,688 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 September 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 $ 26,871 $ 39,555 $ 18,180 $ 11,240 $ 34,620 $ 8,896 $ 98,625 $ — $ 237,987 Special mention 191 — 195 — — 442 4,142 8,765 13,735 Substandard — 28 992 122 25 318 — 169 1,654 Doubtful — — — — — 815 — 24 839 Total 27,062 39,583 19,367 11,362 34,645 10,471 102,767 8,958 254,215 Gross charge-offs — — — — 9 272 — — 281 Agricultural Pass — 16 157 — — — 68 — 241 Special mention — — — — — — — — — Substandard — — — — — — — 28 28 Doubtful — — — — — — — — — Total — 16 157 — — — 68 28 269 Gross charge-offs — — — — — — — — — Construction Pass 11,309 2,898 — — 104 1,187 122,838 — 138,336 Special mention — — — — — — — — — Substandard — — — — 2,144 — — — 2,144 Doubtful — — — — — — — — — Total 11,309 2,898 — — 2,248 1,187 122,838 — 140,480 Gross charge-offs — — — — — — — — — Commercial mortgages Pass 76,617 213,196 124,125 94,752 39,742 170,439 199,582 — 918,453 Special mention — 2,543 8,286 1,016 — 3,562 — 5,516 20,923 Substandard 273 1,133 350 — — 4,794 97 — 6,647 Doubtful — — — — — 30 — — 30 Total 76,890 216,872 132,761 95,768 39,742 178,825 199,679 5,516 946,053 Gross charge-offs — — — — — — — — — Residential mortgages Not rated 11,858 51,718 50,393 70,699 15,602 47,380 32,935 — 280,585 Substandard — 107 63 — 173 433 — — 776 Total 11,858 51,825 50,456 70,699 15,775 47,813 32,935 — 281,361 Gross charge-offs — — — — — — — — — Home equity lines and loans Not rated 11,622 17,562 5,948 3,242 2,949 11,183 34,007 — 86,513 Substandard — 76 — — — 290 199 — 565 Total 11,622 17,638 5,948 3,242 2,949 11,473 34,206 — 87,078 Gross charge-offs — — — — — — 12 — 12 Indirect consumer Not rated 58,871 105,980 25,749 10,666 4,903 4,256 — — 210,425 Substandard 105 191 128 40 44 113 — — 621 Total 58,976 106,171 25,877 10,706 4,947 4,369 — — 211,046 Gross charge-offs 88 276 176 94 20 45 — — 699 Direct consumer Not rated 2,599 3,125 945 390 108 379 2,631 — 10,177 Substandard — 6 — 3 — — — — 9 Total 2,599 3,131 945 393 108 379 2,631 — 10,186 Gross charge-offs — 8 8 4 — 54 — — 74 Total loans $ 200,316 $ 438,134 $ 235,511 $ 192,170 $ 100,414 $ 254,517 $ 495,124 $ 14,502 $ 1,930,688 Total gross charge-offs $ 88 $ 284 $ 184 $ 98 $ 29 $ 371 $ 12 $ — $ 1,066 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 September 30, 2023 (in thousands): Consumer Loans September 30, 2023 Residential Mortgages Home Equity Lines and Loans Indirect Consumer Loans Other Direct Consumer Loans Performing $ 280,585 $ 86,513 $ 210,425 $ 10,178 Non-Performing 776 565 621 8 Total $ 281,361 $ 87,078 $ 211,046 $ 10,186 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)	9 Months Ended
	Sep. 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 September 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 $ 55,000 $ 55,000 $ — $ — Mortgage-backed securities, residential 389,031 — 389,031 — Obligations of states and political subdivisions 36,153 — 36,153 — Corporate bonds and notes 20,345 — 12,885 7,460 SBA loan pools 68,475 — 68,475 — Total available for sale securities $ 569,004 $ 55,000 $ 506,544 $ 7,460 Equity investments, at fair value $ 2,318 $ 2,318 $ — $ — Derivative assets $ 32,923 $ — $ 32,923 $ — Financial Liabilities: Derivative liabilities $ 32,923 $ — $ 32,923 $ — There were no transfers between Level 1 and Level 2 during the three and nine month periods ended September 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 nine months ended September 30, 2023 and September 30, 2022. Corporate Bonds: For the Three Months Ended Level 3 Financial Assets September 30, 2023 September 30, 2022 Balance of recurring Level 3 assets at July 1, 2023 $ 8,593 $ — Total gains and losses for the period: — — Included in other comprehensive income 190 — Transfers into Level 3 — — Transfers out of Level 3 (1,323) Balance of recurring Level 3 assets at September 30, 2023 $ 7,460 $ — Corporate Bonds: For the Nine Months Ended Level 3 Financial Assets September 30, 2023 September 30, 2022 Balance of recurring Level 3 assets at January 1, 2023 $ — $ — Total gains and losses for the period: — — Included in other comprehensive income (1,172) — Transfers into Level 3 9,955 — Transfers out of Level 3 (1,323) Balance of recurring Level 3 assets at September 30, 2023 $ 7,460 $ — September 30, 2023 Fair Value Valuation Techniques Unobservable Input Range [Weighted Average] at September 30, 2023 Corporate bonds and notes $ 7,460 Discounted cash flow Market discount rate 12.00% -12.00% [12.00%]
Schedule of Carrying Value and Estimated Fair Value of Financial Instruments	The carrying amounts and estimated fair values of other financial instruments, at September 30, 2023 and December 31, 2022, are as follows (in thousands): September 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 $ 52,563 $ 52,563 $ — $ — $ 52,563 Interest-earning deposits in other financial institutions 23,017 23,017 — — 23,017 Equity investments 2,811 2,811 — — 2,811 Securities available for sale 569,004 55,000 506,544 7,460 569,004 Securities held to maturity 1,804 — 955 824 1,779 FHLBNY and FRBNY stock 4,053 — — — N/A Loans, net and loans held for sale 1,910,436 — — 1,830,014 1,830,014 Accrued interest receivable 9,422 233 1,957 7,232 9,422 Derivative Assets 32,923 — 32,923 — 32,923 Financial liabilities: Deposits: Demand, savings, and insured money market accounts $ 1,882,311 $ 1,882,311 $ — $ — $ 1,882,311 Time deposits 591,188 — 593,637 — 593,637 FHLBNY overnight advances — — — — — Accrued interest payable 4,089 121 3,968 — 4,089 Derivative Liabilities 32,923 — 32,923 — 32,923 (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 66 798 — 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)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Schedule of Leased Branch Properties	Leased branch properties at September 30, 2023 and December 31, 2022 consist of the following (in thousands): September 30, 2023 December 31, 2022 Operating lease right-of-use asset $ 6,449 $ 7,234 Less: accumulated amortization (599) (785) Less: lease termination — — Add: new lease agreement and modifications — — Operating lease right-of-use-assets, net $ 5,850 $ 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 September 30, 2023 (in thousands): Year Amount 2023 $ 249 2024 924 2025 841 2026 845 2027 854 2028 and thereafter 3,168 Total minimum lease payments 6,881 Less: amount representing interest (853) Present value of net minimum lease payments $ 6,028
Schedule of Leases in Premises and Equipment	The Corporation has included these leases in premises and equipment September 30, 2023 December 31, 2022 Buildings $ 5,572 $ 5,572 Less: accumulated depreciation (2,789) (2,540) Net book value $ 2,783 $ 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 September 30, 2023 (in thousands): Year Amount 2023 $ 98 2024 391 2025 409 2026 425 2027 428 2028 and thereafter 1,987 Total minimum lease payments 3,738 Less: amount representing interest (618) Present value of net minimum lease payments $ 3,120

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 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 nine month periods ended September 30, 2023 and 2022 were as follows (in thousands): 2023 2022 Beginning of year $ 21,824 $ 21,824 Acquired goodwill — — Ending balance September 30, $ 21,824 $ 21,824

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022 (in thousands): September 30, 2023 December 31, 2022 Fixed Rate Variable Rate Fixed Rate Variable Rate Commitments to make loans $ 32,776 $ 84,198 $ 44,481 $ 75,028 Unused lines of credit 3,475 338,636 2,887 326,188 Standby letters of credit — 17,987 — 17,211

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	9 Months Ended
	Sep. 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 July 1, 2023 $ (70,803) $ (3,943) $ (74,746) Other comprehensive income before reclassification (13,941) — (13,941) Amounts reclassified from accumulated other comprehensive income — 8 8 Net current period other comprehensive income (loss) (13,941) 8 (13,933) Balance at September 30, 2023 $ (84,744) $ (3,935) $ (88,679) Unrealized Gains and Losses on Securities Available for Sale Defined Benefit and Other Benefit Plans Total Balance at July 1, 2022 $ (51,329) $ (4,016) $ (55,345) Other comprehensive income before reclassification (24,547) — (24,547) Amounts reclassified from accumulated other comprehensive income — 11 11 Net current period other comprehensive income (loss) (24,547) 11 (24,536) Balance at September 30, 2022 $ (75,876) $ (4,005) $ (79,881) 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 (13,448) — (13,448) Amounts reclassified from accumulated other comprehensive income — 26 26 Net current period other comprehensive income (13,448) 26 (13,422) Balance at September 30, 2023 $ (84,744) $ (3,935) $ (88,679) 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 (73,381) — (73,381) Amounts reclassified from accumulated other comprehensive income — 30 30 Net current period other comprehensive income (73,381) 30 (73,351) Balance at September 30, 2022 $ (75,876) $ (4,005) $ (79,881)
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 16 Other components of net periodic pension and postretirement benefits Tax effect (4) (5) Income tax expense Net of tax 8 11 Total reclassification for the period, net of tax $ 8 $ 11 (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 Nine Months Ended September 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) 36 41 Other components of net periodic pension and postretirement benefits Tax effect (10) (11) Income tax expense Net of tax 26 30 Total reclassification for the period, net of tax $ 26 $ 30 (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)	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 and 2022 (in thousands). Items outside the scope of ASC 606 are noted as such. Three Months Ended September 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 $ 817 $ — $ — $ 817 Other 201 — — 201 Interchange revenue from debit card transactions 1,141 — — 1,141 WMG fee income — 2,533 — 2,533 CFS fee and commission income — — 243 243 Net gains (losses) on sales of OREO — — — — Net gains on sales of loans (a) 67 — — 67 Loan servicing fees (a) 35 — — 35 Changes in fair value of equity investments (a) (82) — 14 (68) Income from bank-owned life insurance (a) 11 — — 11 Other (a) 2,812 — 16 2,828 Total non-interest income (loss) $ 5,002 $ 2,533 $ 273 $ 7,808 (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 September 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 $ 846 $ — $ — $ 846 Other 143 — — 143 Interchange revenue from debit card transactions 1,126 — — 1,126 WMG fee income — 2,403 — 2,403 CFS fee and commission income — — 251 251 Net gains (losses) on sales of OREO 22 — — 22 Net gains on sales of loans (a) 7 — — 7 Loan servicing fees (a) 38 — — 38 Changes in fair value of equity investments (a) (96) — 3 (93) Income from bank-owned life insurance (a) 12 — — 12 Other (a) 319 — (38) 281 Total non-interest income $ 2,417 $ 2,403 $ 216 $ 5,036 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Nine Months Ended September 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 $ 2,308 $ — $ — $ 2,308 Other 610 — — 610 Interchange revenue from debit card transactions 3,468 — — 3,468 WMG fee income — 7,716 — 7,716 CFS fee and commission income — — 749 749 Net gains (losses) on sales of OREO 14 — — 14 Net gains on sales of loans (a) 90 — — 90 Loan servicing fees (a) 107 — — 107 Net gains on sales of securities (a) — — — — Changes in fair value of equity investments (a) 67 — (166) (99) Income from bank-owned life insurance (a) 32 — — 32 Other (a) 3,658 — 25 3,683 Total non-interest income $ 10,354 $ 7,716 $ 608 $ 18,678 (a) Not within scope of ASC 606. (b) The Holding Company, CFS, and CRM column above includes amounts to eliminate transactions between segments. Nine Months Ended September 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 $ 2,246 $ — $ — $ 2,246 Other 543 — — 543 Interchange revenue from debit card transactions 3,462 — — 3,462 WMG fee income — 7,788 — 7,788 CFS fee and commission income — — 775 775 Net gains on sales of OREO 68 — — 68 Net gains on sales of loans (a) 106 — — 106 Loan servicing fees (a) 115 — — 115 Net gains on sales of securities (a) — — — — Change in fair value of equity securities (a) (446) — (2) (448) Income from bank-owned life insurance (a) 34 — — 34 Other (a) 1,424 — (95) 1,329 Total non-interest income $ 7,552 $ 7,788 $ 678 $ 16,018 (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)	9 Months Ended
	Sep. 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 Nine Months Ended 2023 2022 2023 2022 Qualified Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 396 282 1,189 848 Expected return on plan assets (596) (720) (1,786) (2,141) Amortization of unrecognized transition obligation — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 6 — 17 — Net periodic pension benefit $ (194) $ (438) $ (580) $ (1,293) Supplemental Pension Plan Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 12 8 35 25 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 2 6 6 15 Net periodic supplemental pension cost $ 14 $ 14 $ 41 $ 40 Postretirement Plan, Medical and Life Service cost, benefits earned during the period $ — $ — $ — $ — Interest cost on projected benefit obligation 1 1 3 3 Expected return on plan assets — — — — Amortization of unrecognized prior service cost — — — — Amortization of unrecognized net loss 5 10 14 26 Net periodic postretirement, medical and life benefit $ 6 $ 11 $ 17 $ 29

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 28,979 $ — $ 36 $ 29,015 Interest expense 10,998 — — 10,998 Net interest income 17,981 — 36 18,017 Provision for credit losses 449 — — 449 Net interest income after provision for credit losses 17,532 — 36 17,568 Other non-interest income 5,002 2,533 273 7,808 Other non-interest expenses 13,597 1,796 275 15,668 Income (loss) before income tax expense (benefit) 8,937 737 34 9,708 Income tax expense (benefit) 1,908 161 (9) 2,060 Segment net income (loss) $ 7,029 $ 576 $ 43 $ 7,648 Three months ended September 30, 2022 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 20,983 $ — $ 16 $ 20,999 Interest expense 2,009 — — 2,009 Net interest income 18,974 — 16 18,990 Provision for credit losses 1,255 — — 1,255 Net interest income after provision for credit losses 17,719 — 16 17,735 Other non-interest income 2,417 2,403 216 5,036 Legal accruals and settlements — — — — Other non-interest expenses 12,559 1,715 303 14,577 Income (loss) before income tax expense (benefit) 7,577 688 (71) 8,194 Income tax expense (benefit) 1,590 167 (16) 1,741 Segment net income (loss) $ 5,987 $ 521 $ (55) $ 6,453 Nine months ended September 30, 2023 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 82,939 $ — $ 102 $ 83,041 Interest expense 26,482 — — 26,482 Net interest income 56,457 — 102 56,559 Provision for credit losses 962 — — 962 Net interest income after provision for credit losses 55,495 — 102 55,597 Other non-interest income 10,354 7,716 608 18,678 Other non-interest expenses 41,187 5,293 937 47,417 Income (loss) before income tax expense (benefit) 24,662 2,423 (227) 26,858 Income tax expense (benefit) 5,215 536 (91) 5,660 Segment net income (loss) $ 19,447 $ 1,887 $ (136) $ 21,198 Segment assets $ 2,701,959 $ 2,596 $ 3,279 $ 2,707,834 Nine months ended September 30, 2022 Core Banking WMG Holding Company, CFS, and CRM Consolidated Totals Interest and dividend income $ 56,965 $ — $ 30 $ 56,995 Interest expense 3,687 — — 3,687 Net interest income 53,278 — 30 53,308 Provision for credit losses (1,634) — — (1,634) Net interest income after provision for credit losses 54,912 — 30 54,942 Other non-interest income 7,552 7,788 678 16,018 Legal accruals and settlements — — — — Other non-interest expenses 37,316 5,180 1,091 43,587 Income (loss) before income tax expense (benefit) 25,148 2,608 (383) 27,373 Income tax expense (benefit) 5,523 605 (99) 6,029 Segment net income (loss) $ 19,625 $ 2,003 $ (284) $ 21,344 Segment assets $ 2,544,528 $ 2,804 $ 4,090 $ 2,551,422

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Restricted Stock Activity	A summary of restricted stock activity for the three and nine months ended September 30, 2023 is presented below: Shares Weighted–Average Grant Date Fair Value Nonvested at July 1, 2023 54,002 $44.68 Granted 2,981 $38.59 Vested (139) $43.34 Forfeited or cancelled — — Nonvested at September 30, 2023 56,844 $44.40 Shares Weighted–Average Grant Date Fair Value Nonvested at January 1, 2023 55,402 $44.57 Granted 16,050 $44.53 Vested (14,282) $45.36 Forfeited or cancelled (326) $43.73 Nonvested at September 30, 2023 56,844 $44.40

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)		Sep. 30, 2023		Jun. 30, 2023	Dec. 31, 2022		Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity		$ (170,064,000)		$ (177,426,000)	$ (166,388,000)		$ (155,518,000)	$ (174,690,000)	$ (211,455,000)
Allowance for credit losses		20,252,000	[1]	20,172,000	19,659,000	[1]	18,631,000	17,485,000	21,025,000
Unfunded Loan Commitment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses		1,054,000		1,041,000	0		0	0	0
Commercial Mortgages
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses		11,025,000		10,994,000	11,576,000		10,986,000	10,314,000	13,556,000
Consumer Loans
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses		3,213,000		3,152,000	2,865,000		2,334,000	1,893,000	2,075,000
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity		$ (227,596,000)		(221,412,000)	(211,859,000)		$ (205,874,000)	(200,870,000)	(188,877,000)
Cumulative effect adjustment for the adoption of ASC 326
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity	[2]				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	[2]				$ 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.[2]Due to implementation of ASC 326. See "Adoption of New Accounting Standards" discussion in Note 1.

EARNINGS PER COMMON SHARE (Deta

EARNINGS PER COMMON SHARE (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Weighted average shares outstanding, basic (in shares)	4,736,000	4,692,000	4,729,000	4,691,000
Weighted average shares outstanding, diluted (in shares)	4,736,000	4,692,000	4,729,000	4,691,000
Dilutive common stock equivalents (in shares)	0	0	0	0

SECURITIES - Securities Availab

SECURITIES - Securities Available for Sale (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Amortized cost and estimated fair value of debt securities available-for-sale
Amortized Cost	$ 683,837,000		$ 729,198,000
Unrealized Gains	96,000		157,000
Unrealized Losses	114,929,000		96,766,000
Allowance for Credit Losses	0
Estimated Fair Value	569,004,000		632,589,000
Amortized Cost
Within one year	5,480,000
After one, but within five years	101,840,000
After five, but within ten years	18,528,000
After ten years	470,000
Total	126,318,000
Total	683,837,000		729,198,000
Fair Value
Within one year	5,243,000
After one, but within five years	91,028,000
After five, but within ten years	14,821,000
After ten years	406,000
Total	111,498,000
Total	569,004,000		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	61,033,000		61,800,000
Unrealized Gains	0		0
Unrealized Losses	6,033,000		6,225,000
Allowance for Credit Losses	0
Estimated Fair Value	55,000,000		55,574,000
Amortized Cost
Total	61,033,000		61,800,000
Fair Value
Total	55,000,000		55,574,000
Mortgage-backed securities, residential
Amortized cost and estimated fair value of debt securities available-for-sale
Amortized Cost	486,189,000		518,838,000
Unrealized Gains	0		0
Unrealized Losses	97,158,000		83,707,000
Allowance for Credit Losses	0
Estimated Fair Value	389,031,000		435,131,000
Amortized Cost
Without single maturity date	486,189,000
Total	486,189,000		518,838,000
Fair Value
Without single maturity date	389,031,000
Total	389,031,000		435,131,000
Obligations of states and political subdivisions
Amortized cost and estimated fair value of debt securities available-for-sale
Amortized Cost	39,535,000		39,828,000
Unrealized Gains	0		2,000
Unrealized Losses	3,382,000		938,000
Allowance for Credit Losses	0
Estimated Fair Value	36,153,000		38,892,000
Amortized Cost
Total	39,535,000		39,828,000
Fair Value
Total	36,153,000		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	5,405,000		3,780,000
Allowance for Credit Losses	0
Estimated Fair Value	20,345,000		21,970,000
Amortized Cost
Total	25,750,000		25,750,000
Fair Value
Total	20,345,000		21,970,000
SBA loan pools
Amortized cost and estimated fair value of debt securities available-for-sale
Amortized Cost	71,330,000		82,982,000
Unrealized Gains	96,000		155,000
Unrealized Losses	2,951,000		2,116,000
Allowance for Credit Losses	0
Estimated Fair Value	68,475,000		81,022,000
Amortized Cost
Without single maturity date	71,330,000
Total	71,330,000		82,982,000
Fair Value
Without single maturity date	68,475,000
Total	$ 68,475,000		$ 81,022,000

SECURITIES - Securities Held to

SECURITIES - Securities Held to Maturity (Details) - USD ($) $ in Thousands	Sep. 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	25	22
Allowance for Credit Losses	0
Estimated Fair Value	1,779	2,402
Amortized Cost
Within one year	529
After one, but within five years	635
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	523
After one, but within five years	616
After five, but within ten years	640
After ten years	0
Total	1,779
Total	1,779	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	25	22
Allowance for Credit Losses	0
Estimated Fair Value	955	1,450
Amortized Cost
Amortized Cost	980	1,472
Fair Value
Total	955	$ 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	Sep. 30, 2023	Dec. 31, 2022
Fair Value
Less than 12 months	$ 31,518	$ 137,597
12 months or longer	529,579	468,381
Total	561,097	605,978
Unrealized Losses
Less than 12 months	4,221	9,999
12 months or longer	110,708	86,767
Total	114,929	96,766
U.S. Treasury notes and bonds
Fair Value
Less than 12 months	981	1,011
12 months or longer	54,019	54,563
Total	55,000	55,574
Unrealized Losses
Less than 12 months	14	30
12 months or longer	6,019	6,195
Total	6,033	6,225
Mortgage-backed securities, residential
Fair Value
Less than 12 months	0	79,891
12 months or longer	389,031	355,240
Total	389,031	435,131
Unrealized Losses
Less than 12 months	0	7,621
12 months or longer	97,158	76,086
Total	97,158	83,707
Obligations of states and political subdivisions
Fair Value
Less than 12 months	16,794	37,847
12 months or longer	19,359	0
Total	36,153	37,847
Unrealized Losses
Less than 12 months	1,460	938
12 months or longer	1,922	0
Total	3,382	938
Corporate bonds and notes
Fair Value
Less than 12 months	7,269	4,515
12 months or longer	13,076	7,455
Total	20,345	11,970
Unrealized Losses
Less than 12 months	2,732	485
12 months or longer	2,673	3,295
Total	5,405	3,780
SBA loan pools
Fair Value
Less than 12 months	6,474	14,333
12 months or longer	54,094	51,123
Total	60,568	65,456
Unrealized Losses
Less than 12 months	15	925
12 months or longer	2,936	1,191
Total	$ 2,951	$ 2,116

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loan Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2023		Jun. 30, 2023	Dec. 31, 2022		Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	$ 1,930,688			$ 1,829,448
Allowance for credit losses	(20,252)	[1]	$ (20,172)	(19,659)	[1]	$ (18,631)	$ (17,485)	$ (21,025)
Loans, net	1,910,436			1,809,789
Construction
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	140,480
Commercial mortgages, other
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	946,053
Home equity lines and loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	87,078
Indirect consumer loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	211,046
Direct consumer loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	10,186
Commercial and Agricultural
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	254,484			252,293
Allowance for credit losses	(4,146)		(4,121)	(3,373)		(3,515)	(3,564)	(3,591)
Commercial mortgages, other
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	1,086,533			996,913
Allowance for credit losses	(11,025)		(10,994)	(11,576)		(10,986)	(10,314)	(13,556)
Commercial mortgages, other | Construction
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	140,480			108,243
Commercial mortgages, other | Commercial mortgages, other
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	946,053			888,670
Residential Mortgages
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	281,361			285,672
Allowance for credit losses	(1,868)		(1,905)	(1,845)		(1,796)	(1,714)	(1,803)
Consumer Loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	308,310			294,570
Allowance for credit losses	(3,213)		$ (3,152)	(2,865)		$ (2,334)	$ (1,893)	$ (2,075)
Consumer Loans | Home equity lines and loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	87,078			81,401
Consumer Loans | Indirect consumer loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	211,046			202,124
Consumer Loans | Direct consumer loans
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	10,186			11,045
Commercial & industrial
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	254,215
Commercial & industrial | Commercial and Agricultural
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	254,215			252,044
Agricultural
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	269
Agricultural | Commercial and Agricultural
Composition of loan portfolio [Abstract]
Total loans, net of deferred loan fees and costs	$ 269			$ 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	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 loan	Dec. 31, 2022 USD ($)
Financing Receivable, Allowance for Credit Loss [Line Items]
Accrued interest	$ 7,200		$ 6,500
Number of modified loans | loan		0
Loans individually analyzed	$ 4,999		7,482
Number of days past due after which a retail loan is rated	90 days
Commercial Mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans individually analyzed	$ 3,825		$ 4,383
Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans individually analyzed	$ 4,133

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowances For Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2023		Sep. 30, 2022	Sep. 30, 2023		Sep. 30, 2022
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 20,172		$ 17,485	$ 19,659	[1]	$ 21,025
Charge-offs	(431)		(277)	(1,066)		(1,306)
Recoveries	75		168	295		546
Net recoveries (charge-offs)	(356)		(109)	(771)		(760)
Provision	436		1,255	990		(1,634)
Ending balance	20,252	[1]	18,631	20,252	[1]	18,631
Credit (reversal) expense related to off-balance sheet exposure	(13)			(28)
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	4,121		3,564	3,373		3,591
Charge-offs	(81)		0	(281)		(20)
Recoveries	4		6	13		37
Net recoveries (charge-offs)	(77)		6	(268)		17
Provision	102		(55)	132		(93)
Ending balance	4,146		3,515	4,146		3,515
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	10,994		10,314	11,576		13,556
Charge-offs	0		0	0		(687)
Recoveries	1		1	1		3
Net recoveries (charge-offs)	1		1	1		(684)
Provision	30		671	143		(1,886)
Ending balance	11,025		10,986	11,025		10,986
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	1,905		1,714	1,845		1,803
Charge-offs	0		0	0		0
Recoveries	0		40	0		40
Net recoveries (charge-offs)	0		40	0		40
Provision	(37)		42	39		(47)
Ending balance	1,868		1,796	1,868		1,796
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	3,152		1,893	2,865		2,075
Charge-offs	(350)		(277)	(785)		(599)
Recoveries	70		121	281		466
Net recoveries (charge-offs)	(280)		(156)	(504)		(133)
Provision	341		597	676		392
Ending balance	3,213		2,334	3,213		2,334
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	1,041		0	0		0
Provision	13		0	(28)		0
Ending balance	1,054		0	1,054		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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision	$ 436	$ 1,255	$ 990	$ (1,634)
Loans And Unfunded Commitments
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision	449	1,255	962	(1,634)
Loans Portfolio Segment
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision	436	1,255	990	(1,634)
Unfunded Loan Commitment
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision	$ 13	$ 0	$ (28)	$ 0

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Allowances by Impairment (Details) - USD ($) $ in Thousands	Sep. 30, 2023		Jun. 30, 2023	Dec. 31, 2022		Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Allowance for loan losses
Individually evaluated for impairment	$ 1,119			$ 1,147
Collectively evaluated for impairment	19,133			18,512
Total ending allowance balance	20,252	[1]	$ 20,172	19,659	[1]	$ 18,631	$ 17,485	$ 21,025
Loans:
Loans individually analyzed	4,999			7,482
Loans collectively analyzed	1,925,689			1,821,966
Total loans, net of deferred loan fees and costs	1,930,688			1,829,448
Collateral Pledged
Allowance for loan losses
Total ending allowance balance	241
Loans:
Loans individually analyzed	4,133
Commercial and Agricultural
Allowance for loan losses
Individually evaluated for impairment	1,089			1,078
Collectively evaluated for impairment	3,057			2,295
Total ending allowance balance	4,146		4,121	3,373		3,515	3,564	3,591
Loans:
Loans individually analyzed	1,174			2,112
Loans collectively analyzed	253,310			250,181
Total loans, net of deferred loan fees and costs	254,484			252,293
Commercial Mortgages
Allowance for loan losses
Individually evaluated for impairment	30			38
Collectively evaluated for impairment	10,995			11,538
Total ending allowance balance	11,025		10,994	11,576		10,986	10,314	13,556
Loans:
Loans individually analyzed	3,825			4,383
Loans collectively analyzed	1,082,708			992,530
Total loans, net of deferred loan fees and costs	1,086,533			996,913
Residential Mortgages
Allowance for loan losses
Individually evaluated for impairment	0			0
Collectively evaluated for impairment	1,868			1,845
Total ending allowance balance	1,868		1,905	1,845		1,796	1,714	1,803
Loans:
Loans individually analyzed	0			723
Loans collectively analyzed	281,361			284,949
Total loans, net of deferred loan fees and costs	281,361			285,672
Consumer Loans
Allowance for loan losses
Individually evaluated for impairment	0			31
Collectively evaluated for impairment	3,213			2,834
Total ending allowance balance	3,213		$ 3,152	2,865		$ 2,334	$ 1,893	$ 2,075
Loans:
Loans individually analyzed	0			264
Loans collectively analyzed	308,310			294,306
Total loans, net of deferred loan fees and costs	$ 308,310			$ 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	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 992	$ 3,187
Commercial mortgages, other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 875	$ 3,070
% of Loan Class	0.09%	0.32%
Weighted-average interest rate reduction (%)	0%	0%
Weighted-average term extension (in months)	6 months	19 months
Weighted-average payment delay (in months)		4 months
Home equity lines and loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 117	$ 117
% of Loan Class	0.13%	0.13%
Weighted-average interest rate reduction (%)	0%	0%
Weighted-average term extension (in months)	180 months	180 months
Principal Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 0	$ 0
Principal Reduction | Commercial mortgages, other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	0
Principal Reduction	0	0
Principal Reduction | Home equity lines and loans
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, other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	0
Interest Rate Reduction | Home equity lines and loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	0
Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	992	1,267
Term Extension | Commercial mortgages, other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	875	1,150
Term Extension | Home equity lines and loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	117	117
Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	1,920
Payment Delay | Commercial mortgages, other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	1,920
Payment Delay | Home equity lines and loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	0
Combination
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	0
Combination | Commercial mortgages, other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0	0
Combination | Home equity lines and loans
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	Sep. 30, 2023		Jun. 30, 2023	Dec. 31, 2022		Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	$ 4,999			$ 7,482
Related Allowance	20,252	[1]	$ 20,172	19,659	[1]	$ 18,631	$ 17,485	$ 21,025
Commercial and Agricultural
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	1,174			2,112
Related Allowance	4,146		4,121	3,373		3,515	3,564	3,591
Commercial Mortgages
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	3,825			4,383
Related Allowance	11,025		$ 10,994	$ 11,576		$ 10,986	$ 10,314	$ 13,556
Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	4,133
Related Allowance	241
Commercial Real Estate And Business Assets | Commercial and Agricultural | Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	286
Related Allowance	211
Commercial Real Estate and Residential Real Estate | Commercial Mortgages | Commercial mortgages, other
Financing Receivable, Allowance for Credit Loss [Line Items]
Amortized Cost Basis	3,847
Related Allowance	$ 30
[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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 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	$ 5,468	$ 7,604	$ 6,307	$ 9,314
Interest Income Recognized
Total	7	18	25	38
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	0	846	359	890
Interest Income Recognized
With no related allowance recorded	0	9	0	19
Construction | Commercial mortgages, other
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	55	2	88
Interest Income Recognized
With no related allowance recorded	0	0	0	0
Commercial mortgages, other | Commercial mortgages, other
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	3,863	4,150	4,052	4,171
With an allowance recorded	31	42	34	1,563
Interest Income Recognized
With no related allowance recorded	3	7	12	14
With an allowance recorded	0	0	0	0
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	51	149	123	157
With an allowance recorded	78	134	42	139
Interest Income Recognized
With no related allowance recorded	0	0	0	0
With an allowance recorded	0	0	0	0
Commercial and Agricultural Sector | Commercial and industrial
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	163	585	520	761
With an allowance recorded	1,268	1,643	1,168	1,545
Interest Income Recognized
With no related allowance recorded	0	0	0	0
With an allowance recorded	4	2	13	5
Commercial and Agricultural Sector | Agricultural
Average Amortized Cost Basis
With no related allowance recorded	0	0	0	0
With an allowance recorded	14	0	7	0
Interest Income Recognized
With no related allowance recorded	0	0	0	0
With an allowance recorded	$ 0	$ 0	$ 0	$ 0

LOANS AND ALLOWANCE FOR CRED_11

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Receivables Past Due (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	$ 5,787
Non-accrual	6,826	$ 8,178
Loans Past Due 90 Days or More and Still Accruing	0	1
Financing receivable	1,930,688	1,829,448
Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	7,919	6,603
30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	6,164	4,084
60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	444	1,045
90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,311	1,474
Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,922,769	1,822,845
Construction
Financing Receivable, Past Due [Line Items]
Financing receivable	140,480
Commercial mortgages, other
Financing Receivable, Past Due [Line Items]
Financing receivable	946,053
Home equity lines and loans
Financing Receivable, Past Due [Line Items]
Financing receivable	87,078
Indirect consumer loans
Financing Receivable, Past Due [Line Items]
Financing receivable	211,046
Direct consumer loans
Financing Receivable, Past Due [Line Items]
Financing receivable	10,186
Commercial mortgages, other
Financing Receivable, Past Due [Line Items]
Financing receivable	1,086,533	996,913
Commercial mortgages, other | Construction
Financing Receivable, Past Due [Line Items]
Non-accrual	0	5
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	140,480	108,243
Commercial mortgages, other | Construction | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	2,206	0
Commercial mortgages, other | Construction | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	2,206	0
Commercial mortgages, other | Construction | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Commercial mortgages, other | Construction | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Commercial mortgages, other | Construction | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	138,274	108,243
Commercial mortgages, other | Commercial mortgages, other
Financing Receivable, Past Due [Line Items]
Non-accrual	3,824	3,928
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	946,053	888,670
Commercial mortgages, other | Commercial mortgages, other | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,338	1,544
Commercial mortgages, other | Commercial mortgages, other | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,073	1,058
Commercial mortgages, other | Commercial mortgages, other | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	4	0
Commercial mortgages, other | Commercial mortgages, other | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	261	486
Commercial mortgages, other | Commercial mortgages, other | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	944,715	887,126
Residential Mortgages
Financing Receivable, Past Due [Line Items]
Non-accrual	776	986
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	281,361	285,672
Residential Mortgages | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,535	2,363
Residential Mortgages | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,217	1,360
Residential Mortgages | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	63	709
Residential Mortgages | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	255	294
Residential Mortgages | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	279,826	283,309
Consumer Loans
Financing Receivable, Past Due [Line Items]
Financing receivable	308,310	294,570
Consumer Loans | Home equity lines and loans
Financing Receivable, Past Due [Line Items]
Non-accrual	565	760
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	87,078	81,401
Consumer Loans | Home equity lines and loans | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	621	756
Consumer Loans | Home equity lines and loans | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	151	193
Consumer Loans | Home equity lines and loans | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	49	121
Consumer Loans | Home equity lines and loans | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	421	442
Consumer Loans | Home equity lines and loans | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	86,457	80,645
Consumer Loans | Indirect consumer loans
Financing Receivable, Past Due [Line Items]
Non-accrual	621	540
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	211,046	202,124
Consumer Loans | Indirect consumer loans | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,993	1,840
Consumer Loans | Indirect consumer loans | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	1,313	1,397
Consumer Loans | Indirect consumer loans | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	312	193
Consumer Loans | Indirect consumer loans | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	368	250
Consumer Loans | Indirect consumer loans | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	209,053	200,284
Consumer Loans | Direct consumer loans
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	8
Non-accrual	8	13
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	10,186	11,045
Consumer Loans | Direct consumer loans | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	15	22
Consumer Loans | Direct consumer loans | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	9	2
Consumer Loans | Direct consumer loans | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	19
Consumer Loans | Direct consumer loans | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	6	1
Consumer Loans | Direct consumer loans | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	10,171	11,023
Commercial and Agricultural Sector | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Non-accrual	1,004	1,946
Loans Past Due 90 Days or More and Still Accruing	0	1
Financing receivable	254,215	252,044
Commercial and Agricultural Sector | Commercial and industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	211	78
Commercial and Agricultural Sector | Commercial and industrial | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	195	74
Commercial and Agricultural Sector | Commercial and industrial | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	16	3
Commercial and Agricultural Sector | Commercial and industrial | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	1
Commercial and Agricultural Sector | Commercial and industrial | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	254,004	251,966
Commercial and Agricultural Sector | Agricultural
Financing Receivable, Past Due [Line Items]
Non-accrual with no allowance for credit losses	0
Non-accrual	28	0
Loans Past Due 90 Days or More and Still Accruing	0	0
Financing receivable	269	249
Commercial and Agricultural Sector | Agricultural | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Commercial and Agricultural Sector | Agricultural | 30 - 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Commercial and Agricultural Sector | Agricultural | 60 - 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Commercial and Agricultural Sector | Agricultural | 90 Days or More Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	0	0
Commercial and Agricultural Sector | Agricultural | Loans Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable	$ 269	$ 249

LOANS AND ALLOWANCE FOR CRED_12

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Credit Quality Indicator (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	$ 200,316		$ 200,316
2022	438,134		438,134
2021	235,511		235,511
2020	192,170		192,170
2019	100,414		100,414
Prior	254,517		254,517
Revolving Loans Amortized Cost	495,124		495,124
Revolving Loans Converted to Term	14,502		14,502
Total loans, net of deferred loan fees and costs	1,930,688		1,930,688		$ 1,829,448
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			88
2022			284
2021			184
2020			98
2019			29
Prior			371
Revolving Loans Amortized Cost			12
Revolving Loans Converted to Term			0
Total	431	$ 277	1,066	$ 1,306
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	11,309		11,309
2022	2,898		2,898
2021	0		0
2020	0		0
2019	2,248		2,248
Prior	1,187		1,187
Revolving Loans Amortized Cost	122,838		122,838
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	140,480		140,480
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	11,309		11,309
2022	2,898		2,898
2021	0		0
2020	0		0
2019	104		104
Prior	1,187		1,187
Revolving Loans Amortized Cost	122,838		122,838
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	138,336		138,336
Construction | 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
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	2,144		2,144
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	2,144		2,144
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	76,890		76,890
2022	216,872		216,872
2021	132,761		132,761
2020	95,768		95,768
2019	39,742		39,742
Prior	178,825		178,825
Revolving Loans Amortized Cost	199,679		199,679
Revolving Loans Converted to Term	5,516		5,516
Total loans, net of deferred loan fees and costs	946,053		946,053
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	76,617		76,617
2022	213,196		213,196
2021	124,125		124,125
2020	94,752		94,752
2019	39,742		39,742
Prior	170,439		170,439
Revolving Loans Amortized Cost	199,582		199,582
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	918,453		918,453
Commercial mortgages, other | Special mention
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	2,543		2,543
2021	8,286		8,286
2020	1,016		1,016
2019	0		0
Prior	3,562		3,562
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	5,516		5,516
Total loans, net of deferred loan fees and costs	20,923		20,923
Commercial mortgages, other | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	273		273
2022	1,133		1,133
2021	350		350
2020	0		0
2019	0		0
Prior	4,794		4,794
Revolving Loans Amortized Cost	97		97
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	6,647		6,647
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	30		30
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	30		30
Home equity lines and loans
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	11,622		11,622
2022	17,638		17,638
2021	5,948		5,948
2020	3,242		3,242
2019	2,949		2,949
Prior	11,473		11,473
Revolving Loans Amortized Cost	34,206		34,206
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	87,078		87,078
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			12
Revolving Loans Converted to Term			0
Total			12
Home equity lines and loans | Not rated
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	11,622		11,622
2022	17,562		17,562
2021	5,948		5,948
2020	3,242		3,242
2019	2,949		2,949
Prior	11,183		11,183
Revolving Loans Amortized Cost	34,007		34,007
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	86,513		86,513
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	290		290
Revolving Loans Amortized Cost	199		199
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	565		565
Indirect consumer
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	58,976		58,976
2022	106,171		106,171
2021	25,877		25,877
2020	10,706		10,706
2019	4,947		4,947
Prior	4,369		4,369
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	211,046		211,046
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			88
2022			276
2021			176
2020			94
2019			20
Prior			45
Revolving Loans Amortized Cost			0
Revolving Loans Converted to Term			0
Total			699
Indirect consumer | Not rated
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	58,871		58,871
2022	105,980		105,980
2021	25,749		25,749
2020	10,666		10,666
2019	4,903		4,903
Prior	4,256		4,256
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	210,425		210,425
Indirect consumer | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	105		105
2022	191		191
2021	128		128
2020	40		40
2019	44		44
Prior	113		113
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	621		621
Direct consumer
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2,599		2,599
2022	3,131		3,131
2021	945		945
2020	393		393
2019	108		108
Prior	379		379
Revolving Loans Amortized Cost	2,631		2,631
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	10,186		10,186
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
2023			0
2022			8
2021			8
2020			4
2019			0
Prior			54
Revolving Loans Amortized Cost			0
Revolving Loans Converted to Term			0
Total			74
Direct consumer | Not rated
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2,599		2,599
2022	3,125		3,125
2021	945		945
2020	390		390
2019	108		108
Prior	379		379
Revolving Loans Amortized Cost	2,631		2,631
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	10,177		10,177
Direct consumer | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	6		6
2021	0		0
2020	3		3
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	9		9
Commercial & industrial
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	27,062		27,062
2022	39,583		39,583
2021	19,367		19,367
2020	11,362		11,362
2019	34,645		34,645
Prior	10,471		10,471
Revolving Loans Amortized Cost	102,767		102,767
Revolving Loans Converted to Term	8,958		8,958
Total loans, net of deferred loan fees and costs	254,215		254,215
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			272
Revolving Loans Amortized Cost			0
Revolving Loans Converted to Term			0
Total			281
Commercial & industrial | Pass
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	26,871		26,871
2022	39,555		39,555
2021	18,180		18,180
2020	11,240		11,240
2019	34,620		34,620
Prior	8,896		8,896
Revolving Loans Amortized Cost	98,625		98,625
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	237,987		237,987
Commercial & industrial | Special mention
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	191		191
2022	0		0
2021	195		195
2020	0		0
2019	0		0
Prior	442		442
Revolving Loans Amortized Cost	4,142		4,142
Revolving Loans Converted to Term	8,765		8,765
Total loans, net of deferred loan fees and costs	13,735		13,735
Commercial & industrial | Substandard
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	28		28
2021	992		992
2020	122		122
2019	25		25
Prior	318		318
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	169		169
Total loans, net of deferred loan fees and costs	1,654		1,654
Commercial & 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	815		815
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	24		24
Total loans, net of deferred loan fees and costs	839		839
Agricultural
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0		0
2022	16		16
2021	157		157
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost	68		68
Revolving Loans Converted to Term	28		28
Total loans, net of deferred loan fees and costs	269		269
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	16		16
2021	157		157
2020	0		0
2019	0		0
Prior	0		0
Revolving Loans Amortized Cost	68		68
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	241		241
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	28		28
Total loans, net of deferred loan fees and costs	28		28
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	254,484		254,484		252,293
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Total	81	0	281	20
Commercial and Agricultural | Commercial & industrial
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	254,215		254,215		252,044
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					253,041
Commercial and Agricultural | Commercial & industrial | Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial and Agricultural | Commercial & industrial | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					235,900
Commercial and Agricultural | Commercial & 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 & industrial | Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					2,899
Commercial and Agricultural | Commercial & 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	269		269		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, other
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	1,086,533		1,086,533		996,913
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Total	0	0	0	687
Commercial mortgages, other | Construction
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total loans, net of deferred loan fees and costs	140,480		140,480		108,243
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					108,671
Commercial mortgages, other | Construction | Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial mortgages, other | Construction | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					108,488
Commercial mortgages, other | Construction | Special mention
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					178
Commercial mortgages, other | Construction | Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					5
Commercial mortgages, other | Construction | Doubtful
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial mortgages, other | 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	946,053		946,053		888,670
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					892,190
Commercial mortgages, other | Commercial mortgages, other | Not rated
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					0
Commercial mortgages, other | Commercial mortgages, other | Pass
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					860,389
Commercial mortgages, other | 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, other | Commercial mortgages, other | Substandard
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Recorded investment					7,825
Commercial mortgages, other | 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	11,858		11,858
2022	51,825		51,825
2021	50,456		50,456
2020	70,699		70,699
2019	15,775		15,775
Prior	47,813		47,813
Revolving Loans Amortized Cost	32,935		32,935
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	281,361		281,361		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	11,858		11,858
2022	51,718		51,718
2021	50,393		50,393
2020	70,699		70,699
2019	15,602		15,602
Prior	47,380		47,380
Revolving Loans Amortized Cost	32,935		32,935
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	280,585		280,585
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	173		173
Prior	433		433
Revolving Loans Amortized Cost	0		0
Revolving Loans Converted to Term	0		0
Total loans, net of deferred loan fees and costs	776		776
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	308,310		308,310		294,570
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss, Writeoff, by Origination Year [Abstract]
Total	350	$ 277	785	$ 599
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	87,078		87,078		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	86,513		86,513
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	565		565
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	211,046		211,046		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	210,425		210,425
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	621		621
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	10,186		10,186		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	281,361		281,361
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	280,585		280,585
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	776		776
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	10,186		10,186
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	10,178		10,178
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	$ 8		$ 8
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	Sep. 30, 2023	Dec. 31, 2022
Financial Assets:
Total	$ 569,004	$ 632,589
Derivative assets	32,923	27,141
Financial Liabilities:
Derivative liabilities	32,923	27,196
Recurring
Financial Assets:
U.S. Treasury notes and bonds	55,000	55,574
Mortgage-backed securities, residential	389,031	435,131
Obligations of states and political subdivisions	36,153	38,892
Corporate bonds and notes	20,345	21,970
SBA loan pools	68,475	81,022
Total	569,004	632,589
Equity investments, at fair value	2,318	2,246
Derivative assets	32,923	27,141
Financial Liabilities:
Derivative liabilities	32,923	27,196
Quoted Prices in Active Markets for Identical Assets (Level 1) | Recurring
Financial Assets:
U.S. Treasury notes and bonds	55,000	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	55,000	55,574
Equity investments, at fair value	2,318	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	389,031	435,131
Obligations of states and political subdivisions	36,153	38,892
Corporate bonds and notes	12,885	21,970
SBA loan pools	68,475	81,022
Total	506,544	577,015
Equity investments, at fair value	0	0
Derivative assets	32,923	27,141
Financial Liabilities:
Derivative liabilities	32,923	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	7,460	0
SBA loan pools	0	0
Total	7,460	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)	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) investment	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) investment	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Number of investments transferred | investment			8
Transfers out of Level 3 | $	$ 1,323,000		$ 1,323,000
Number of corporate sub-debt issuances | investment	2		2
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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 8,593	$ 0	$ 0	$ 0
Included in other comprehensive income	190	0	(1,172)	0
Transfers into Level 3	0	0	9,955	0
Transfers out of Level 3	(1,323)		(1,323)
Ending balance	$ 7,460	$ 0	$ 7,460	$ 0

FAIR VALUE - Quantitative Infor

FAIR VALUE - Quantitative Information (Details) - Corporate Bonds And Notes $ in Thousands	Sep. 30, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, fair value disclosure	$ 7,460
Market discount rate | Discounted cash flow | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Financial asset, measurement input	0.1200
Market discount rate | Discounted cash flow | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Financial asset, measurement input	0.1200
Market discount rate | Discounted cash flow | Weighted Average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Financial asset, measurement input	0.1200

FAIR VALUE - Carrying Amounts a

FAIR VALUE - Carrying Amounts and Estimated Fair Values of Other Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financial assets:
Cash and due from financial institutions	$ 52,563	$ 29,309
Interest-earning deposits in other financial institutions	23,017	26,560
Securities available for sale	569,004	632,589
Securities held to maturity	1,804	2,424
Loans, net and loans held for sale	1,910,436	1,809,789
Derivative assets	32,923	27,141
Deposits [Abstract]
FHLBNY overnight advances	0	95,810
Derivative Liabilities	32,923	27,196
Recurring
Financial assets:
Securities available for sale	569,004	632,589
Derivative assets	32,923	27,141
Deposits [Abstract]
Derivative Liabilities	32,923	27,196
Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Securities available for sale	55,000	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	506,544	577,015
Derivative assets	32,923	27,141
Deposits [Abstract]
Derivative Liabilities	32,923	27,196
Recurring | Significant Unobservable Inputs (Level 3)
Financial assets:
Securities available for sale	7,460	0
Derivative assets	0	0
Deposits [Abstract]
Derivative Liabilities	0	0
Recurring | Carrying Amount
Financial assets:
Cash and due from financial institutions	52,563	29,309
Interest-earning deposits in other financial institutions	23,017	26,560
Equity investments	2,811	2,830
Securities available for sale	569,004	632,589
Securities held to maturity	1,804	2,424
FHLBNY and FRBNY stock	4,053	8,197
Loans, net and loans held for sale	1,910,436	1,809,789
Accrued interest receivable	9,422	8,682
Derivative assets	32,923	27,141
Deposits [Abstract]
Demand, savings, and insured money market accounts	1,882,311	1,924,843
Time deposits	591,188	402,384
FHLBNY overnight advances	0	95,810
Accrued interest payable	4,089	864
Derivative Liabilities	32,923	27,196
Recurring | Estimated Fair Value
Financial assets:
Cash and due from financial institutions	52,563	29,309
Interest-earning deposits in other financial institutions	23,017	26,560
Equity investments	2,811	2,830
Securities available for sale	569,004	632,589
Securities held to maturity	1,779	2,402
Loans, net and loans held for sale	1,830,014	1,757,171
Accrued interest receivable	9,422	8,682
Derivative assets	32,923	27,141
Deposits [Abstract]
Demand, savings, and insured money market accounts	1,882,311	1,924,843
Time deposits	593,637	403,572
FHLBNY overnight advances	0	95,819
Accrued interest payable	4,089	864
Derivative Liabilities	32,923	27,196
Recurring | Estimated Fair Value | Quoted Prices in Active Markets for Identical Assets (Level 1)
Financial assets:
Cash and due from financial institutions	52,563	29,309
Interest-earning deposits in other financial institutions	23,017	26,560
Equity investments	2,811	2,830
Securities available for sale	55,000	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	233	132
Derivative assets	0	0
Deposits [Abstract]
Demand, savings, and insured money market accounts	1,882,311	1,924,843
Time deposits	0	0
FHLBNY overnight advances	0	0
Accrued interest payable	121	66
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	506,544	577,015
Securities held to maturity	955	1,450
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	0	0
Accrued interest receivable	1,957	2,002
Derivative assets	32,923	27,141
Deposits [Abstract]
Demand, savings, and insured money market accounts	0	0
Time deposits	593,637	403,572
FHLBNY overnight advances	0	95,819
Accrued interest payable	3,968	798
Derivative Liabilities	32,923	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	7,460	0
Securities held to maturity	824	952
FHLBNY and FRBNY stock	0	0
Loans, net and loans held for sale	1,830,014	1,757,171
Accrued interest receivable	7,232	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)	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($) lease	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) lease	Sep. 30, 2022 USD ($)
Lessee, Lease, Description [Line Items]
Operating lease, weighted average remaining lease term (years)	8 years 10 days		8 years 10 days
Operating lease, weighted average discount rate	3.38%		3.38%
Operating lease, rent expense	$ 200,000		$ 700,000
Operating lease not yet commenced | lease	1		1
Finance lease, weighted average remaining lease term (years)	9 years 6 months 18 days		9 years 6 months 18 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	$ 28,000	$ 25,000	81,000	$ 76,000
Monthly rent and common area maintenance expense			$ 9,000

LEASES - Leased Branch Properti

LEASES - Leased Branch Properties (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease right-of-use asset	$ 6,449	$ 7,234
Less: accumulated amortization	(599)	(785)
Less: lease termination	0	0
Add: new lease agreement and modifications	0	0
Operating lease right-of-use assets	$ 5,850	$ 6,449

LEASES - Maturities of Operatin

LEASES - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Leases [Abstract]
2023	$ 249
2024	924
2025	841
2026	845
2027	854
2027 and thereafter	3,168
Total minimum lease payments	6,881
Less: amount representing interest	(853)
Present value of net minimum lease payments	$ 6,028	$ 6,620

LEASES - Premises and Equipment

LEASES - Premises and Equipment (Details) - USD ($) $ in Thousands	Sep. 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	(2,789)	(2,540)
Net book value	$ 2,783	$ 3,032

LEASES - Future Minimum Lease P

LEASES - Future Minimum Lease Payment Obligations Under Finance Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Leases [Abstract]
2023	$ 98
2024	391
2025	409
2026	425
2027	428
2027 and thereafter	1,987
Total minimum lease payments	3,738
Less: amount representing interest	(618)
Present value of net minimum lease payments	$ 3,120	$ 3,327

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Changes in Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 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		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 0	$ 0	$ 0	$ 15,000
Goodwill impairment charges					$ 0

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	Apr. 30, 2020	Sep. 30, 2023		Jun. 30, 2023	Dec. 31, 2022		Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Feb. 04, 2020
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Allowance for credit losses		$ 20,252	[1]	$ 20,172	$ 19,659	[1]	$ 18,631	$ 17,485	$ 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		1,054		1,041	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	Sep. 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	$ 32,776	$ 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	84,198	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	3,475	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	338,636	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	$ 17,987	$ 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balance	$ 177,426	$ 174,690	$ 166,388	$ 211,455
Other comprehensive income before reclassification	(13,941)	(24,547)	(13,448)	(73,381)
Amounts reclassified from accumulated other comprehensive income	8	11	26	30
Total other comprehensive loss	(13,933)	(24,536)	(13,422)	(73,351)
Ending balance	170,064	155,518	170,064	155,518
Total
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balance	(74,746)	(55,345)	(75,257)	(6,530)
Total other comprehensive loss	(13,933)	(24,536)	(13,422)	(73,351)
Ending balance	(88,679)	(79,881)	(88,679)	(79,881)
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	(70,803)	(51,329)	(71,296)	(2,495)
Other comprehensive income before reclassification	(13,941)	(24,547)	(13,448)	(73,381)
Amounts reclassified from accumulated other comprehensive income	0	0	0	0
Total other comprehensive loss	(13,941)	(24,547)	(13,448)	(73,381)
Ending balance	(84,744)	(75,876)	(84,744)	(75,876)
Defined Benefit and Other Benefit Plans
Changes in accumulated other comprehensive income or loss by component, net of tax [Roll Forward]
Beginning balance	(3,943)	(4,016)	(3,961)	(4,035)
Other comprehensive income before reclassification	0	0	0	0
Amounts reclassified from accumulated other comprehensive income	8	11	26	30
Total other comprehensive loss	8	11	26	30
Ending balance	$ (3,935)	$ (4,005)	$ (3,935)	$ (4,005)

ACCUMULATED OTHER COMPREHENSI_4

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Details about Accumulated Other Comprehensive Income Components (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Tax effect	$ (2,060)	$ (1,741)	$ (5,660)	$ (6,029)
Total reclassification for the period, net of tax	7,648	6,453	21,198	21,344
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	8	11	26	30
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	16	36	41
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	(4)	(5)	(10)	(11)
Total reclassification for the period, net of tax	$ 8	$ 11	$ 26	$ 30

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Net gains (losses) on sales of OREO	$ 0	$ 22	$ 14	$ 68
Changes in fair value of equity investments	(68)	(93)	(99)	(448)
Income from bank owned life insurance	11	12	32	34
Other non-interest income	7,808	5,036	18,678	16,018
Intersegment Eliminations
Disaggregation of Revenue [Line Items]
Other non-interest income	273	216	608	678
Overdraft fees
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	817	846	2,308	2,246
Other
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	201	143	610	543
Interchange revenue from debit card transactions
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	1,141	1,126	3,468	3,462
WMG fee income
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	2,533	2,403	7,716	7,788
CFS fee and commission income
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	243	251	749	775
Net gains (losses) on sales of OREO
Disaggregation of Revenue [Line Items]
Net gains (losses) on sales of OREO	0	22	14	68
Net gains on sales of loans
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	67	7	90	106
Loan servicing fees
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	35	38	107	115
Income from bank-owned life insurance
Disaggregation of Revenue [Line Items]
Income from bank owned life insurance	11	12	32	34
Other
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	2,828	281	3,683	1,329
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	(82)	(96)	67	(446)
Other non-interest income	5,002	2,417	10,354	7,552
Core Banking | Overdraft fees | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	817	846	2,308	2,246
Core Banking | Other | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	201	143	610	543
Core Banking | Interchange revenue from debit card transactions | Operating Segments
Disaggregation of Revenue [Line Items]
Revenues from contracts with customer	1,141	1,126	3,468	3,462
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	0	22	14	68
Core Banking | Net gains on sales of loans | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	67	7	90	106
Core Banking | Loan servicing fees | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	35	38	107	115
Core Banking | Income from bank-owned life insurance | Operating Segments
Disaggregation of Revenue [Line Items]
Income from bank owned life insurance	11	12	32	34
Core Banking | Other | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue not from contact with customer	2,812	319	3,658	1,424
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	2,533	2,403	7,716	7,788
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	2,533	2,403	7,716	7,788
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	14	3	(166)	(2)
Other non-interest income	273	216	608	678
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	243	251	749	775
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	$ 16	$ (38)	25	(95)
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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 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	396	282	1,189	848
Expected return on plan assets	(596)	(720)	(1,786)	(2,141)
Amortization of unrecognized transition obligation	0	0	0	0
Amortization of unrecognized prior service cost	0	0	0	0
Amortization of unrecognized net loss	6	0	17	0
Net periodic pension benefit	(194)	(438)	(580)	(1,293)
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	12	8	35	25
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	6	6	15
Net periodic pension benefit	14	14	41	40
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	3	3
Expected return on plan assets	0	0	0	0
Amortization of unrecognized prior service cost	0	0	0	0
Amortization of unrecognized net loss	5	10	14	26
Net periodic pension benefit	$ 6	$ 11	$ 17	$ 29

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details)	9 Months Ended
	Sep. 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		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income		$ 29,015	$ 20,999	$ 83,041	$ 56,995
Interest expense		10,998	2,009	26,482	3,687
Net interest income		18,017	18,990	56,559	53,308
Provision for credit losses	[1]	449	1,255	962	(1,634)
Net interest income after provision for credit losses		17,568	17,735	55,597	54,942
Other non-interest income		7,808	5,036	18,678	16,018
Legal accruals and settlements			0		0
Other non-interest expenses		15,668	14,577	47,417	43,587
Income (loss) before income tax expense (benefit)		9,708	8,194	26,858	27,373
Income tax expense (benefit)		2,060	1,741	5,660	6,029
Segment net income (loss)		7,648	6,453	21,198	21,344
Assets		2,707,834	2,551,422	2,707,834	2,551,422	$ 2,645,553
Operating Segments | Core Banking
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income		28,979	20,983	82,939	56,965
Interest expense		10,998	2,009	26,482	3,687
Net interest income		17,981	18,974	56,457	53,278
Provision for credit losses		449	1,255	962	(1,634)
Net interest income after provision for credit losses		17,532	17,719	55,495	54,912
Other non-interest income		5,002	2,417	10,354	7,552
Legal accruals and settlements			0		0
Other non-interest expenses		13,597	12,559	41,187	37,316
Income (loss) before income tax expense (benefit)		8,937	7,577	24,662	25,148
Income tax expense (benefit)		1,908	1,590	5,215	5,523
Segment net income (loss)		7,029	5,987	19,447	19,625
Assets		2,701,959	2,544,528	2,701,959	2,544,528
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		2,533	2,403	7,716	7,788
Legal accruals and settlements			0		0
Other non-interest expenses		1,796	1,715	5,293	5,180
Income (loss) before income tax expense (benefit)		737	688	2,423	2,608
Income tax expense (benefit)		161	167	536	605
Segment net income (loss)		576	521	1,887	2,003
Assets		2,596	2,804	2,596	2,804
Intersegment Eliminations
Reportable segments and reconciliation to consolidated results [Abstract]
Interest and dividend income		36	16	102	30
Interest expense		0	0	0	0
Net interest income		36	16	102	30
Provision for credit losses		0	0	0	0
Net interest income after provision for credit losses		36	16	102	30
Other non-interest income		273	216	608	678
Legal accruals and settlements			0		0
Other non-interest expenses		275	303	937	1,091
Income (loss) before income tax expense (benefit)		34	(71)	(227)	(383)
Income tax expense (benefit)		(9)	(16)	(91)	(99)
Segment net income (loss)		43	(55)	(136)	(284)
Assets		$ 3,279	$ 4,090	$ 3,279	$ 4,090
[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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Restricted Stock
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Weighted-average period for recognition (in years)			3 years 6 months
Vesting period			1 year
Total unrecognized compensation cost related to nonvested shares granted under the Plan	$ 1,700		$ 1,700
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
Number of treasury shares reissued to fund stock compensation (in shares)			16,050	12,560
Weighted-average period for recognition (in years)			1 year
Vesting period			5 years
Expenses related to stock based compensation recognized	$ 300	$ 200	$ 700	$ 800

STOCK COMPENSATION - Restricted

STOCK COMPENSATION - Restricted Stock Activity For Officers And Employees (Details) - Restricted Stock - $ / shares	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Shares
Nonvested, beginning balance (in shares)	54,002	55,402
Granted (in shares)	2,981	16,050
Vested (in shares)	(139)	(14,282)
Forfeited or cancelled (in shares)	0	(326)
Nonvested, ending balance (in shares)	56,844	56,844
Weighted–Average Grant Date Fair Value
Nonvested, beginning balance (in dollars per share)	$ 44.68	$ 44.57
Granted (in dollars per share)	38.59	44.53
Vested (in dollars per share)	43.34	45.36
Forfeitures or cancelled (in dollars per share)	0	43.73
Nonvested, ending balance (in dollars per share)	$ 44.40	$ 44.40