SB Financial (SBFG) 10-Q 5 Nov 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 05, 2021
Document Information Line Items
Entity Registrant Name	SB FINANCIAL GROUP, INC.
Trading Symbol	SBFG
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		6,956,333
Amendment Flag	false
Entity Central Index Key	0000767405
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	1-36785
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	34-1395608
Entity Address, Address Line One	401 Clinton Street
Entity Address, City or Town	Defiance
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	43512
City Area Code	(419)
Local Phone Number	783-8950
Title of 12(b) Security	Common Shares, No Par Value
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Assets
Cash and due from banks	$ 138,015	$ 140,690
Interest bearing time deposits	2,651	5,823
Available-for-sale securities	248,815	149,406
Loans held for sale	10,335	7,234
Loans, net of unearned income	846,548	872,723
Allowance for loan losses	(13,812)	(12,574)
Premises and equipment, net	23,874	23,557
Federal Reserve and Federal Home Loan Bank Stock, at cost	5,303	5,303
Foreclosed assets held for sale, net	1,601	23
Interest receivable	2,954	3,799
Goodwill	22,091	22,091
Cash value of life insurance	17,795	17,530
Mortgage servicing rights	11,194	7,759
Other assets	12,361	14,475
Total assets	1,329,725	1,257,839
Liabilities
Non interest bearing demand	258,857	251,649
Interest bearing demand	189,130	176,785
Savings	246,414	174,864
Money market	258,741	216,164
Time deposits	158,518	229,549
Total deposits	1,111,660	1,049,011
Short-term borrowings	20,771	20,189
Federal Home Loan Bank advances	5,500	8,000
Trust preferred securities	10,310	10,310
Subordinated debt net of issuance costs	19,534
Interest payable	576	616
Other liabilities	17,082	26,790
Total liabilities	1,185,433	1,114,916
Commitments & Contingent Liabilities
Shareholders’ Equity
Preferred stock, no par value; authorized 200,000 shares; 2021 - 0 shares outstanding, 2020 - 0 shares outstanding
Common stock, no par value; authorized 10,000,000 shares; 2021 - 8,180,712 shares issued, 2020 - 8,180,712 shares issued	54,463	54,463
Additional paid-in capital	14,875	14,845
Retained earnings	97,183	84,578
Accumulated other comprehensive income (loss)	(699)	2,210
Treasury stock, at cost; (2021 - 1,206,790 common shares, 2020 - 808,456 common shares)	(21,530)	(13,173)
Total shareholders’ equity	144,292	142,923
Total liabilities and shareholders’ equity	$ 1,329,725	$ 1,257,839

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	8,180,712	8,180,712
Treasury stock shares	1,206,790	808,456

Condensed Consolidated Income S

Condensed Consolidated Income Statement (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Loans
Taxable	$ 9,948	$ 10,179	$ 29,070	$ 29,919
Tax exempt	52	47	147	185
Securities
Taxable	939	494	2,417	1,696
Tax exempt	94	87	267	246
Total interest income	11,033	10,807	31,901	32,046
Interest Expense
Deposits	709	1,423	2,489	4,852
Repurchase agreements & other	12	12	35	60
Federal Home Loan Bank advance expense	40	59	147	251
Trust preferred securities expense	49	54	150	204
Subordinated debt expense	199		274
Total interest expense	1,009	1,548	3,095	5,367
Net Interest Income	10,024	9,259	28,806	26,679
Provision for loan losses	300	1,800	1,050	3,700
Net interest income after provision for loan losses	9,724	7,459	27,756	22,979
Noninterest Income
Wealth management fees	959	839	2,826	2,382
Customer service fees	812	730	2,390	2,079
Gain on sale of mortgage loans & OMSR	3,947	8,085	14,061	18,153
Mortgage loan servicing fees, net	155	(169)	2,316	(4,101)
Gain on sale of non-mortgage loans	52	119	114	330
Title insurance income	508	517	1,561	1,391
Gain (loss) on sale/disposal of assets	1	(52)	1	(178)
Other income	215	349	839	1,138
Total noninterest income	6,649	10,418	24,108	21,194
Noninterest Expense
Salaries and employee benefits	6,689	6,995	20,190	18,841
Net occupancy expense	714	736	2,202	2,109
Equipment expense	872	888	2,382	2,368
Data processing fees	671	586	1,858	2,422
Professional fees	817	695	2,155	2,676
Marketing expense	201	137	556	486
Telephone and communications	140	142	433	379
Postage and delivery expense	100	96	308	307
State, local and other taxes	286	331	887	847
Employee expense	186	155	500	432
Other expenses	580	574	1,770	1,536
Total noninterest expense	11,256	11,335	33,241	32,403
Income before income tax	5,117	6,542	18,623	11,770
Provision for income taxes	1,014	1,292	3,678	2,184
Net Income	4,103	5,250	14,945	9,586
Net income available to common shareholders	$ 4,103	$ 5,250	$ 14,945	$ 9,586
Basic earnings per common share (in Dollars per share)	$ 0.59	$ 0.69	$ 2.09	$ 1.25
Diluted earnings per common share (in Dollars per share)	$ 0.58	$ 0.69	$ 2.08	$ 1.25
Average common shares outstanding (in thousands):
Basic: (in Shares)	6,966	7,607	7,142	7,700
Diluted: (in Shares)	7,017	7,607	7,167	7,700

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 4,103	$ 5,250	$ 14,945	$ 9,586
Other comprehensive income (loss), net of tax:
Net unrealized holding gain (loss) on securities available-for-sale	(1,517)	(125)	(3,682)	1,977
Related income tax effect	319	26	773	(415)
Other comprehensive income (loss), net of tax	(1,198)	(99)	(2,909)	1,562
Total comprehensive income	$ 2,905	$ 5,151	$ 12,036	$ 11,148

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Equity (unaudited) - USD ($) $ in Thousands	Preferred Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Total
Balance at Dec. 31, 2019		$ 54,463	$ 15,023	$ 72,704	$ 659	$ (6,755)	$ 136,094
Net income				681			681
Other comprehensive income (loss)					1,390		1,390
Dividends on common per share				(744)			(744)
Restricted stock vesting			(225)			225
Stock options exercised			(253)			441	188
Repurchased stock						(1,814)	(1,814)
Stock based compensation expense			110				110
Balance at Mar. 31, 2020		54,463	14,655	72,641	2,049	(7,903)	135,905
Net income				3,655			3,655
Other comprehensive income (loss)					271		271
Dividends on common per share				(770)			(770)
Repurchased stock						(1,305)	(1,305)
Stock based compensation expense			125				125
Balance at Jun. 30, 2020		54,463	14,780	75,526	2,320	(9,208)	137,881
Net income				5,250			5,250
Other comprehensive income (loss)					(99)		(99)
Dividends on common per share				(764)			(764)
Restricted stock vesting			(82)			82
Repurchased stock						(1,005)	(1,005)
Stock based compensation expense			84				84
Balance at Sep. 30, 2020		54,463	14,782	80,012	2,221	(10,131)	141,347
Balance at Dec. 31, 2020		54,463	14,845	84,578	2,210	(13,173)	142,923
Net income				7,081			7,081
Other comprehensive income (loss)					(2,667)		(2,667)
Dividends on common per share				(776)			(776)
Restricted stock vesting			(213)			213
Repurchased stock						(2,718)	(2,718)
Stock based compensation expense			123				123
Balance at Mar. 31, 2021		54,463	14,755	90,883	(457)	(15,678)	143,966
Net income				3,761			3,761
Other comprehensive income (loss)					956		956
Dividends on common per share				(793)			(793)
Repurchased stock						(4,024)	(4,024)
Stock based compensation expense			151				151
Balance at Jun. 30, 2021		54,463	14,906	93,851	499	(19,702)	144,017
Net income				4,103			4,103
Other comprehensive income (loss)					(1,198)		(1,198)
Dividends on common per share				(771)			(771)
Restricted stock vesting			(131)			131
Repurchased stock						(1,959)	(1,959)
Stock based compensation expense			100				100
Balance at Sep. 30, 2021		$ 54,463	$ 14,875	$ 97,183	$ (699)	$ (21,530)	$ 144,292

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders' Equity (unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020
Statement of Stockholders' Equity [Abstract]
Dividends common stock, per share	$ 0.11	$ 0.11	$ 0.105	$ 0.1	$ 0.1	$ 0.095
Repurchased stock	106,911	215,097	142,094	73,517	90,762	98,609

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Operating Activities
Net Income	$ 14,945	$ 9,586
Items not requiring (providing) cash
Depreciation and amortization	1,562	1,440
Provision for loan losses	1,050	3,700
Expense of share-based compensation plan	374	319
Amortization of premiums and discounts on securities	860	415
Amortization of intangible assets	53	28
Amortization of originated mortgage servicing rights	3,078	3,479
Impairment (recovery) of mortgage servicing rights	(2,855)	2,974
Proceeds from sale of loans held for sale	378,855	455,305
Originations of loans held for sale	(371,452)	(447,575)
Gain from sale of loans	(14,175)	(18,483)
Loss on sales of assets	1	177
Changes in
Interest receivable	845	(1,053)
Other assets	2,924	(5,570)
Interest payable & other liabilities	(10,055)	627
Net cash provided by operating activities	6,010	5,369
Investing Activities
Purchases of available-for-sale securities	(138,525)	(98,020)
Proceeds from maturities of interest bearing time deposits	3,172	2,586
Proceeds from maturities of available-for-sale securities	34,574	71,578
Net change in loans	24,676	(44,814)
Purchase of premises, equipment	(1,879)	(1,586)
Purchase of bank owned life insurance	(50)
Purchase of Federal Reserve and Federal Home Loan Bank Stock		(538)
Proceeds from sale of foreclosed assets	123	445
Acquisition, net of cash acquired		16,263
Net cash used in investing activities	(77,909)	(54,086)
Financing Activities
Net increase in demand deposits, money market, interest checking & savings accounts	133,680	139,626
Net decrease in time deposits	(71,031)	(16,883)
Net increase in short term borrowings	582	7,765
Repayment of Federal Home Loan Bank advances	(2,500)	(8,000)
Net proceeds from subordinated debt	19,534
Net proceeds from share-based compensation plans		188
Stock repurchase plan	(8,701)	(4,124)
Dividends on common shares	(2,340)	(2,278)
Net cash provided by financing activities	69,224	116,294
Increase (Decrease) in cash and cash equivalents	(2,675)	67,577
Cash and cash equivalents, beginning of period	140,690	27,064	$ 27,064
Cash and cash equivalents, end of period	138,015	94,641	$ 140,690
Supplemental cash flow information
Interest paid	3,135	5,612
Income taxes paid	3,760	2,715
Supplemental non-cash disclosure
Transfer of loans to foreclosed assets	1,687	207
In conjunction with the Edon acquisition, liabilities assumed were:
Fair value of assets acquired		66,795
Cash paid in acquisition		(15,519)
Liabilities assumed		$ 51,276

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 1—BASIS OF PRESENTATION SB Financial Group, Inc., an Ohio corporation (the “Company”), is a financial holding company whose principal activity is the ownership and management of its wholly-owned subsidiaries, including The State Bank and Trust Company (“State Bank”), SBFG Title, LLC (“Title”), SB Captive, Inc. (“Captive”), RFCBC, Inc. (“RFCBC”), Rurbanc Data Services, Inc. dba RDSI Banking Systems (“RDSI”), and Rurban Statutory Trust II (“RST II”). RDSI is presently inactive and has had no material operations or employees since January 1, 2018. In addition, State Bank owns all of the outstanding stock of Rurban Mortgage Company (“RMC”), which is inactive, and State Bank Insurance, LLC (“SBI”). In June 2020, the Company acquired Edon Bancorp and its subsidiary, The Edon State Bank Company of Edon, Ohio (collectively, “Edon”), which were merged with and into the Company and State Bank, respectively. This acquisition was completed effective June 5, 2020, and the acquisition resulted in an increase in goodwill, which is detailed in Note 8. The business combination summary is detailed in Note 3. The consolidated financial statements include the accounts of the Company, State Bank, RFCBC, RDSI, RMC, SBT Title, SB Captive and SBI. All significant intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10-Q. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The financial statements reflect all adjustments that are, in the opinion of management, necessary to fairly present the financial position, results of operations and cash flows of the Company. Those adjustments consist only of normal recurring adjustments. Results of operations for the three and nine months ended September 30, 2021, are not necessarily indicative of results for the complete year. The condensed consolidated balance sheet of the Company as of December 31, 2020 has been derived from the audited consolidated balance sheet of the Company as of that date. For further information, refer to the consolidated financial statements and footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. New and applicable accounting pronouncements: ASU No. 2020-01: Investments – Equity Securities (Topic 321), Investments – Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) – Clarifying the Interactions between Topic 321, Topic 323 and Topic 815 This guidance was issued in January 2020 to clarify that a company should consider observable transactions that require a company to either apply or discontinue the equity method of accounting under Topic 323, Investments-Equity Method and Joint Ventures, for the purposes of applying the measurement alternative in accordance with Topic 321 immediately before applying or upon discontinuing the equity method. The amendments also clarify that when determining the accounting for certain forward contracts and purchased options a company should not consider, whether upon settlement or exercise, if the underlying securities would be accounted for under the equity method or fair value option. The guidance is effective beginning after December 15, 2020. The impact of this new guidance did not have a material impact on the Company’s consolidated financial statements. Accounting Standards not yet adopted: ASU No. 2020-04: Reference Rate Reform – Facilitation of the Effects of Reference Rate Reform on Financial Reporting (Topic 848) This guidance provides temporary options to ease the potential burden in accounting for reference rate reform. It is intended to help stakeholders during the global market-wide reference rate transition period. The guidance is effective as of March 12, 2020 through December 31, 2022. The Company anticipates being fully prepared to implement a replacement for the reference rate and has determined that any change will not have a material impact on the Company’s consolidated financial statements. ASU No. 2016-13: Financial Instruments – Credit Losses (Topic 326) This ASU, which is commonly known as “CECL,” replaces the current GAAP incurred impairment methodology regarding credit losses with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The amendments in this update affect an entity to varying degrees depending on the credit quality of the assets held by the entity, their duration, and how the entity applies current GAAP. The adoption of ASU 2016-13 is likely to result in an increase in the allowance for loan losses as a result of changing from an “incurred loss” model, which encompasses allowances for current known and inherent losses within the portfolio, to an “expected loss” model, which encompasses allowances for losses expected to be incurred over the life of the portfolio. Furthermore, ASU 2016-13 will necessitate that we establish an allowance for expected credit losses on debt securities. In December 2018, the Office of the Comptroller of the Currency (“OCC”), the Federal Reserve Board, and the Federal Deposit Insurance Corporation (“FDIC”) approved a final rule to address changes to credit loss accounting under GAAP, including banking organizations’ implementation of CECL. The final rule provides banking organizations the option to phase in over a three-year period the day-one adverse effects on regulatory capital that may result from the adoption of the new accounting standard. On November 15, 2019, the FASB delayed the effective date for certain small public companies and other private companies. As the Company is currently a smaller reporting company, the amendment delays the effective date of ASU No. 2016-13 to the Company’s fiscal year beginning January 1, 2023. While we are currently unable to reasonably estimate the impact of adopting ASU 2016-13, we expect that the impact of adoption will be significantly influenced by the composition, characteristics and quality of our loan and securities portfolios as well as the prevailing economic conditions and forecasts as of the adoption date. The Company implemented a process to track required data by utilizing accounting software in preparation for compliance. We anticipate being fully prepared for implementation by January 1, 2023. Reclassifications: Certain reclassifications have been made to prior period financial statements to conform to the current financial statement presentation. These reclassifications had no effect on net income.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 2—EARNINGS PER SHARE Earnings per share (EPS) have been computed based on the weighted average number of common shares outstanding during the periods presented. There were no anti-dilutive shares in 2021 or 2020. Participating securities in the table reflect dividends on unvested restricted shares. The average number of common shares used in the computation of basic and diluted earnings per share are set forth in the tables below: Three Months Ended Sep. 30, ($ and outstanding shares in thousands - except per share data) 2021 2020 Distributed earnings allocated to common shares $ 771 $ 764 Undistributed (in excess of) earnings allocated to common shares 3,327 4,482 Net earnings allocated to common shares 4,098 5,246 Net earnings allocated to participating securities 5 4 Net Income allocated to common shares and participating securities $ 4,103 $ 5,250 Weighted average shares outstanding for basic earnings per share 6,966 7,607 Dilutive effect of stock compensation 51 - Weighted average shares outstanding for diluted earnings per share 7,017 7,607 Basic earnings per common share $ 0.59 $ 0.69 Diluted earnings per common share $ 0.58 $ 0.69 Nine Months Ended Sep. 30, ($ and outstanding shares in thousands - except per share data) 2021 2020 Distributed earnings allocated to common shares $ 2,340 $ 2,278 Undistributed earnings allocated to common shares 12,589 7,296 Net earnings allocated to common shares 14,929 9,574 Net earnings allocated to participating securities 16 12 Net Income allocated to common shares and participating securities $ 14,945 $ 9,586 Weighted average shares outstanding for basic earnings per share 7,142 7,700 Dilutive effect of stock compensation 25 - Weighted average shares outstanding for diluted earnings per share 7,167 7,700 Basic earnings per common share $ 2.09 $ 1.25 Diluted earnings per common share $ 2.08 $ 1.25

Business Combination

Business Combination	9 Months Ended
	Sep. 30, 2021
Business Combinations [Abstract]
BUSINESS COMBINATION	NOTE 3 – BUSINESS COMBINATION Effective June 5, 2020, the Company acquired Edon Bancorp and its subsidiary, The Edon State Bank Company of Edon, Ohio (“Edon”). Edon was headquartered in Edon, Ohio and had one retail banking office. At the closing of the acquisition, Edon Bancorp was merged with and into the Company, with the Company surviving, and Edon was merged with and into State Bank, with State Bank surviving. Under the terms of the merger agreement, shareholders of Edon received fixed consideration of $103.50 in cash for each share of Edon common stock for total consideration of $15.5 million. The Company accounted for the transaction under the acquisition method of accounting, which means that the acquired assets and liabilities were recorded at fair value at the date of acquisition. In accordance with ASC 805, the Company expensed approximately $1.2 million of direct acquisition costs during the three months ended September 30, 2020. The $1.2 million in merger expense is split between data processing and professional fees expense. As a result of the acquisition, the Company recorded $4.3 million of goodwill and $0.7 million of intangible assets in the second quarter of 2020. The Company was able to increase both its deposit and loan base and acquire new households in a new market. It is expected that this transaction will result in business synergies and economies of scale. The acquisition was consistent with the Company’s strategy to expand its presence in Northwest Ohio and to increase profitability by introducing existing products and services to the acquired customer base. The intangible assets are related to core deposits, which are being amortized over 10 years on a straight-line basis. For tax purposes, goodwill is non-deductible but will be evaluated annually for impairment. The following table summarizes the fair value of the total consideration transferred as part of the acquisition as well as the fair value of identifiable assets and liabilities assumed as of the effective date of the Edon transaction based on assumptions that are subject to change as management continues to evaluate relevant information as it becomes available. The table includes any updates to assumptions determined within one year of the completion of the transaction. The contractual principal of loans at the acquisition date was $16.3 million and the estimate of the contractual cash flows not expected to be collected was $0.4 million. Fair value of assets acquired Cash and cash equivalents $ 31,756 Interest bearing time deposits 11,542 Investment securities 1,362 Federal Home Loan Bank stock 117 Loans held for investment 16,395 Premises and equipment 446 Goodwill 4,325 Core deposit intangible 660 Other assets 192 Total assets acquired $ 66,795 Fair value of liabilities assumed Deposits $ 51,053 Other liabilities 223 Total liabilities assumed 51,276 Total purchase price (cash) $ 15,519 Pro Forma Financial Information The results of operations of Edon have been included in the Company’s consolidated financial statements since the acquisition date of June 5, 2020. The following schedule includes the pro forma results for the nine months ended September 30, 2021 and 2020, as if the Edon acquisition had occurred as of the beginning of the reporting periods presented. The acquisition would have increased revenue by approximately $0.5 million and reduced net income by $0.4 million for the nine months ended September 30, 2020. Summary of Operations ($ in thousands) Nine Months Ended SB Financial Consolidated Sep. 2021 Sep. 2020 Net interest income $ 28,806 $ 27,178 Provision for loan losses 1,050 3,700 Net interest income after provision $ 27,756 $ 23,478 Non interest income 24,108 21,237 Non interest expense 33,241 33,474 Income before income taxes $ 18,623 $ 11,241 Income tax expense 3,678 2,073 Net income $ 14,945 $ 9,168 Basic earnings per share $ 2.09 $ 1.19 Diluted earnings per share $ 2.08 $ 1.19 * Income tax expense for Edon calculated using a 21% statutory rate

Available For Sale Securities

Available For Sale Securities	9 Months Ended
	Sep. 30, 2021
Securities [Abstract]
AVAILABLE FOR SALE SECURITIES	Note 4 – AVAILABLE FOR SALE Securities The amortized cost and appropriate fair values, together with gross unrealized gains and losses, of securities at September 30, 2021 and December 31, 2020 were as follows: Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value September 30, 2021 U.S. Treasury and Government agencies $ 11,502 $ 213 $ - $ 11,715 Mortgage-backed securities 216,539 965 (2,522 ) 214,982 State and political subdivisions 13,409 513 (24 ) 13,898 Other corporate securities 8,250 3 (33 ) 8,220 Totals $ 249,700 $ 1,694 $ (2,579 ) $ 248,815 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses Fair Value December 31, 2020 U.S. Treasury and Government agencies $ 6,541 $ 323 $ - $ 6,864 Mortgage-backed securities 125,973 1,845 (57 ) 127,761 State and political subdivisions 11,595 680 - 12,275 Other corporate securities 2,500 6 - 2,506 Totals $ 146,609 $ 2,854 $ (57 ) $ 149,406 The amortized cost and fair value of securities available for sale at September 30, 2021, by contractual maturity, are shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair ($ in thousands) Cost Value Within one year $ 3,416 $ 3,172 Due after one year through five years 3,074 3,391 Due after five years through ten years 18,607 18,979 Due after ten years 8,064 8,291 33,161 33,833 Mortgage-backed securities 216,539 214,982 Totals $ 249,700 $ 248,815 The fair value of securities pledged as collateral, to secure public deposits and for other purposes, was $62.1 million at September 30, 2021 and $53.7 million at December 31, 2020. The fair value of securities delivered for repurchase agreements was $25.2 million at September 30, 2021 and $28.2 million at December 31, 2020. There were no realized gains and losses from sales of available-for-sale securities for the three and nine months ended September 30, 2021 or September 30, 2020. Certain investments in debt securities are reported in the consolidated financial statements at an amount less than their historical cost. Total fair value of these investments was $178.6 million at September 30, 2021, and $27.3 million at December 31, 2020, which was approximately 72 and 18 percent, respectively, of the Company’s available-for-sale investment portfolio at such dates. Based on evaluation of available evidence, including recent changes in market interest rates, credit rating information and information obtained from regulatory filings, management believes the declines in fair value for these securities are temporary. Should the impairment of any of these securities become other than temporary, the cost basis of the investment will be reduced and the resulting loss recognized in net income in the period the other-than-temporary impairment is identified. Securities with unrealized losses, aggregated by investment class and length of time that individual securities have been in a continuous unrealized loss position, at September 30, 2021 and December 31, 2020 are as follows: ($ in thousands) Less than 12 Months 12 Months or Longer Total September 30, 2021 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ - $ - $ - $ - $ - $ - Mortgage-backed securities 162,287 (2,277 ) 9,661 (245 ) 171,948 (2,522 ) State and political subdivisions 2,668 (24 ) - - 2,668 (24 ) Other corporate securities 3,967 (33 ) - - 3,967 (33 ) Totals $ 168,922 $ (2,334 ) $ 9,661 $ (245 ) $ 178,583 $ (2,579 ) Less than 12 Months 12 Months or Longer Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ - $ - $ - $ - $ - $ - Mortgage-backed securities 26,582 (54 ) 717 (3 ) 27,299 (57 ) State and political subdivisions - - - - - - Other corporate securities - - - - - - Totals $ 26,582 $ (54 ) $ 717 $ (3 ) $ 27,299 $ (57 ) The total unrealized loss in the securities portfolio was $2.6 million as of September 30, 2021 compared to a $0.06 million unrealized loss at December 31, 2020. Management evaluates securities for other-than-temporary impairment at least on a quarterly basis, and more frequently when economic or market concern warrants such evaluation. Consideration is given to (1) the length of time and the extent to which the fair value has been less than cost, (2) the financial condition and near-term prospects of the issuer, and (3) the intent of the Company to not sell the investment and whether it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost. Management has determined there is no other-than-temporary-impairment on its securities as of September 30, 2021.

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
LOANS AND ALLOWANCE FOR LOAN LOSSES	NOTE 5 – LOANS AND ALLOWANCE FOR LOAN LOSSES Loans that management has the intent and ability to hold for the foreseeable future, or until maturity or payoffs, are reported at their outstanding principal balances adjusted for any charge-offs, the allowance for loan losses, any deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. Interest income is reported on the interest method and includes amortization of net deferred loan fees and costs over the loan term. Generally, all loan classes are placed on nonaccrual status not later than 90 days past due, unless the loan is well-secured and in the process of collection. All interest accrued, but not collected, for loans that are placed on nonaccrual or charged-off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to income. Loan losses are charged against the allowance when management believes the non-collectability of a loan balance is probable. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as new information becomes available. The allowance consists of allocated and general components. The allocated component relates to loans that are classified as impaired. For those loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers nonclassified loans and is based on historical charge-off experience and expected loss given default derived from the Company’s internal risk rating process. Other adjustments may be made to the allowance for pools of loans after an assessment of internal or external influences on credit quality that are not fully reflected in the historical loss or risk rating data. A loan is considered impaired when, based on current information and events, it is probable that State Bank will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration each of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan-by-loan basis for commercial, agricultural, and construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price or the fair value of the collateral if the loan is collateral dependent. When State Bank moves a loan to nonaccrual status, total unpaid interest accrued to date is reversed from income. Subsequent payments are applied to the outstanding principal balance with the interest portion of the payment recorded on the balance sheet as a contra-loan. Interest received on impaired loans may be realized once all contractual principal amounts are received or when a borrower establishes a history of six consecutive timely principal and interest payments. It is at the discretion of management to determine when a loan is placed back on accrual status upon receipt of six consecutive timely payments. Large groups of smaller balance homogenous loans are collectively evaluated for impairment. Accordingly, State Bank does not separately identify individual consumer and residential loans for impairment measurements, unless such loans are the subject of a restructuring agreement due to financial difficulties of the borrower. Categories of loans at September 30, 2021 and December 31, 2020 include: Total Loans Nonaccrual Loans ($ in thousands) September 2021 December 2020 September 2021 December 2020 Commercial & industrial $ 138,377 $ 204,767 $ 144 $ 902 Commercial real estate - owner occupied 118,311 113,169 88 1,450 Commercial real estate - nonowner occupied 269,409 257,651 478 962 Agricultural 57,318 55,235 - - Residential real estate 207,675 182,165 2,056 2,704 Home equity line of credit (HELOC) 41,506 46,310 413 390 Consumer 14,154 14,847 9 18 Total loans $ 846,750 $ 874,144 $ 3,188 $ 6,426 Net deferred costs (fees) $ (202 ) $ (1,421 ) Total loans, net deferred costs (fees) $ 846,548 $ 872,723 Allowance for loan losses $ (13,812 ) $ (12,574 ) The risk characteristics of each loan portfolio segment are as follows: Commercial & Industrial and Agricultural Commercial & industrial and agricultural loans are primarily based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. The cash flows of borrowers, however, may not be as expected and the collateral securing these loans may fluctuate in value. Most commercial loans are secured by the assets being financed or other business assets, such as accounts receivable or inventory, and may include a personal guarantee. Short-term loans may be made on an unsecured basis. In the case of loans secured by accounts receivable, the availability of funds for the repayment of these loans may be substantially dependent on the ability of the borrower to collect amounts due from its customers. Commercial Real Estate (Owner and Nonowner Occupied) Commercial real estate loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan. Commercial real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The characteristics of properties securing the Company’s commercial real estate portfolio are diverse, but with geographic location almost entirely in the Company’s market area. Management monitors and evaluates commercial real estate loans based on collateral, geography and risk grade criteria. In general, the Company avoids financing single purpose projects unless other underwriting factors are present to help mitigate risk. In addition, management tracks the level of owner-occupied commercial real estate versus non-owner-occupied loans. Construction loans are underwritten utilizing feasibility studies, independent appraisal reviews and financial analysis of the developers and property owners. Construction loans are generally based on estimates of costs and value associated with the completed project. These estimates may be inaccurate. Construction loans often involve the disbursement of substantial funds with repayment substantially dependent on the success of the ultimate project. Sources of repayment for these types of loans may be pre-committed permanent loans from approved long-term lenders, sales of developed property or an interim loan commitment from the Company until permanent financing is obtained. These loans are closely monitored by on-site inspections and are considered to have higher risks than other real estate loans due to their ultimate repayment being sensitive to interest rate changes, governmental regulation of real property, general economic conditions and the availability of long-term financing. Residential Real Estate, HELOC and Consumer Residential and consumer loans consist of two segments – residential mortgage loans and personal loans. Residential mortgage loans are secured by 1-4 family residences and are generally owner-occupied, and the Company generally establishes a maximum loan-to-value ratio and requires private mortgage insurance if that ratio is exceeded. HELOCs are typically secured by a subordinate interest in 1-4 family residences, and consumer personal loans are secured by consumer personal assets, such as automobiles or recreational vehicles. Some consumer personal loans are unsecured, such as small installment loans and certain lines of credit. Repayment of these loans is primarily dependent on the personal income of the borrowers, which can be impacted by economic conditions in their market areas, such as unemployment levels. Repayment can also be impacted by changes in property values on residential properties. Risk is mitigated by the fact that these loans are of smaller individual amounts and spread over a large number of borrowers. The following tables present the activity in the allowance for loan losses and the recorded investment in loans based on portfolio segment and impairment method as of September 30, 2021, December 31, 2020 and September 30, 2020. ($ in thousands) For the Three Months Ended September 30, 2021 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Beginning balance $ 1,718 $ 6,672 $ 494 $ 3,425 $ 997 $ 13,306 Charge offs - - - - (24 ) (24 ) Recoveries 227 - - - 3 230 Provision 6 81 88 98 27 300 Ending balance $ 1,951 $ 6,753 $ 582 $ 3,523 $ 1,003 $ 13,812 For the Nine Months Ended September 30, 2021 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Beginning balance $ 3,074 $ 5,451 $ 496 $ 2,534 $ 1,019 $ 12,574 Charge offs - - - (43 ) (59 ) (102 ) Recoveries 227 - - 49 14 290 Provision (1,350 ) 1,302 86 983 29 1,050 Ending balance $ 1,951 $ 6,753 $ 582 $ 3,523 $ 1,003 $ 13,812 For the Three Months Ended September 30, 2020 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Beginning balance $ 2,844 $ 3,604 $ 504 $ 2,278 $ 783 $ 10,013 Charge offs - - - - (32 ) (32 ) Recoveries 10 - - 1 1 12 Provision 342 911 46 258 243 1,800 Ending balance $ 3,196 $ 4,515 $ 550 $ 2,537 $ 995 $ 11,793 For the Nine Months Ended September 30, 2020 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Beginning balance $ 1,883 $ 3,602 $ 434 $ 2,203 $ 633 $ 8,755 Charge offs (582 ) - - (37 ) (67 ) (686 ) Recoveries 15 - - 3 6 24 Provision 1,880 913 116 368 423 3,700 Ending balance $ 3,196 $ 4,515 $ 550 $ 2,537 $ 995 $ 11,793 Loans Receivable at September 30, 2021 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Allowance: Ending balance: individually evaluated for impairment $ - $ 10 $ - $ 79 $ 4 $ 93 Ending balance: collectively evaluated for impairment $ 1,951 $ 6,743 $ 582 $ 3,444 $ 999 $ 13,719 Totals $ 1,951 $ 6,753 $ 582 $ 3,523 $ 1,003 $ 13,812 Loans: Ending balance: individually evaluated for impairment $ 119 $ 363 $ - $ 2,046 $ 149 $ 2,677 Ending balance: collectively evaluated for impairment $ 138,258 $ 387,357 $ 57,318 $ 205,629 $ 55,511 $ 844,073 Totals $ 138,377 $ 387,720 $ 57,318 $ 207,675 $ 55,660 $ 846,750 Loans Receivable at December 31, 2020 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Allowance: Ending balance: individually evaluated for impairment $ - $ 174 $ - $ 160 $ 3 $ 337 Ending balance: collectively evaluated for impairment $ 3,074 $ 5,277 $ 496 $ 2,374 $ 1,016 $ 12,237 Totals $ 3,074 $ 5,451 $ 496 $ 2,534 $ 1,019 $ 12,574 Loans: Ending balance: individually evaluated for impairment $ 849 $ 2,202 $ - $ 2,746 $ 162 $ 5,959 Ending balance: collectively evaluated for impairment $ 203,918 $ 368,618 $ 55,235 $ 179,419 $ 60,995 $ 868,185 Totals $ 204,767 $ 370,820 $ 55,235 $ 182,165 $ 61,157 $ 874,144 Credit Risk Profile The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. This analysis includes loans with an outstanding balance greater than $100,000 and non-homogeneous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: Pass (grades 1 – 4): Special Mention (5): Substandard (6): Doubtful (7): Loss (8): The following tables present the credit risk profile of the Company’s loan portfolio based on rating category as of September 30, 2021 and December 31, 2020. ($ in thousands) Commercial & industrial Commercial real estate - owner occupied Commercial real estate - nonowner occupied Agricultural Residential real estate HELOC Consumer Total Pass (1 - 4) $ 137,396 $ 115,159 $ 263,416 $ 57,318 $ 204,899 $ 41,094 $ 14,138 $ 833,420 Special Mention (5) 685 3,064 2,639 - - - 7 6,395 Substandard (6) 191 - 2,876 - 2,749 412 9 6,237 Doubtful (7) 105 88 478 - 27 - - 698 Loss (8) - - - - - - - - Total Loans $ 138,377 $ 118,311 $ 269,409 $ 57,318 $ 207,675 $ 41,506 $ 14,154 $ 846,750 December 31, 2020 Commercial & industrial Commercial real estate - owner occupied Commercial real estate - nonowner occupied Agricultural Residential real estate HELOC Consumer Total Pass (1 - 4) $ 202,543 $ 108,726 $ 250,405 $ 55,227 $ 178,575 $ 45,866 $ 14,807 $ 856,149 Special Mention (5) 1,485 2,993 3,338 - - - 14 7,830 Substandard (6) 151 - 3,026 8 3,560 444 26 7,215 Doubtful (7) 588 1,450 882 - 30 - - 2,950 Loss (8) - - - - - - - - Total Loans $ 204,767 $ 113,169 $ 257,651 $ 55,235 $ 182,165 $ 46,310 $ 14,847 $ 874,144 The Company evaluates the loan risk grading system definitions and allowance for loan loss methodology on an ongoing basis. The following tables present the Company’s loan portfolio aging analysis as of September 30, 2021 and December 31, 2020. ($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past Total Loans September 30, 2021 Past Due Past Due Past Due Due Current Receivable Commercial & industrial $ 58 $ 23 $ 96 $ 177 $ 138,200 $ 138,377 Commercial real estate - owner occupied - - 88 88 118,223 118,311 Commercial real estate - nonowner occupied 77 37 209 323 269,086 269,409 Agricultural - - - - 57,318 57,318 Residential real estate 377 168 1,184 1,729 205,946 207,675 HELOC 256 108 179 543 40,963 41,506 Consumer 7 50 45 102 14,052 14,154 Total Loans $ 775 $ 386 $ 1,801 $ 2,962 $ 843,788 $ 846,750 30-59 Days 60-89 Days Greater Than 90 Days Total Past Total Loans December 31, 2020 Past Due Past Due Past Due Due Current Receivable Commercial & industrial $ 380 $ - $ 618 $ 998 $ 203,769 $ 204,767 Commercial real estate - owner occupied - - 1,450 1,450 111,719 113,169 Commercial real estate - nonowner occupied - 141 699 840 256,811 257,651 Agricultural 8 - - 8 55,227 55,235 Residential real estate 12 1,393 1,212 2,617 179,548 182,165 HELOC 190 74 198 462 45,848 46,310 Consumer 123 42 20 185 14,662 14,847 Total Loans $ 713 $ 1,650 $ 4,197 $ 6,560 $ 867,584 $ 874,144 All loans past due 90 days are systematically placed on nonaccrual status. A loan is considered impaired, in accordance with the impairment accounting guidance (ASC 310-10-35-16), when based on current information and events, it is probable State Bank will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. Impaired loans include nonperforming commercial loans but also include loans modified in troubled debt restructurings where concessions have been granted to borrowers experiencing financial difficulties. These concessions could include a reduction in the interest rate on the loan, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collection. The following tables present impaired loan information as of and for the three and nine months ended September 30, 2021 and 2020, and for the twelve months ended December 31, 2020: ($ in thousands) Recorded Unpaid Principal Related Average Recorded Interest Income September 30, 2021 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 119 $ 204 $ - $ 217 $ 2 Commercial real estate - owner occupied 88 88 - 88 - Commercial real estate - nonowner occupied 232 232 - 359 22 Agricultural - - - - - Residential real estate 1,449 1,516 - 1,705 49 HELOC 6 6 9 - Consumer 3 3 - 4 - With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 173 173 10 173 - Agricultural - - - - - Residential real estate 737 737 83 770 20 HELOC - - - - - Consumer - - - - - Totals: Commercial & industrial $ 119 $ 204 $ - $ 217 $ 2 Commercial real estate - owner occupied $ 88 $ 88 $ - $ 88 $ - Commercial real estate - nonowner occupied $ 405 $ 405 $ 10 $ 532 $ 22 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,186 $ 2,253 $ 83 $ 2,475 $ 69 HELOC $ 6 $ 6 $ - $ 9 $ - Consumer $ 3 $ 3 $ - $ 4 $ - Three Months Ended Average Recorded Interest Income September 30, 2021 Investment Recognized ($ in thousands) With no related allowance recorded: Commercial & industrial $ 216 $ 1 Commercial real estate - owner occupied 88 - Commercial real estate - nonowner occupied 356 7 Agricultural - - Residential real estate 1,689 18 HELOC 7 - Consumer 3 - With a specific allowance recorded: Commercial & industrial - - Commercial real estate - owner occupied - - Commercial real estate - nonowner occupied 173 - Agricultural - - Residential real estate 762 7 HELOC - - Consumer - - Totals: Commercial & industrial $ 216 $ 1 Commercial real estate - owner occupied $ 88 $ - Commercial real estate - nonowner occupied $ 529 $ 7 Agricultural $ - $ - Residential real estate $ 2,451 $ 25 HELOC $ 7 $ - Consumer $ 3 $ - ($ in thousands) Twelve Months Ended Recorded Unpaid Principal Related Average Recorded Interest Income December 31, 2020 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 849 $ 1,645 $ - $ 1,878 $ 50 Commercial real estate - owner occupied 1,441 1,441 - 1,573 11 Commercial real estate - nonowner occupied 182 182 - 258 14 Agricultural - - - - - Residential real estate 1,017 1,084 - 1,243 64 HELOC 89 89 98 4 Consumer 7 7 - 12 1 With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 579 579 174 579 3 Agricultural - - - - - Residential real estate 1,729 1,774 160 1,785 14 HELOC 66 66 3 83 6 Consumer - - - - - Totals: Commercial & industrial $ 849 $ 1,645 $ - $ 1,878 $ 50 Commercial real estate - owner occupied $ 1,441 $ 1,441 $ - $ 1,573 $ 11 Commercial real estate - nonowner occupied $ 761 $ 761 $ 174 $ 837 $ 17 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,746 $ 2,858 $ 160 $ 3,028 $ 78 HELOC $ 155 $ 155 $ 3 $ 181 $ 10 Consumer $ 7 $ 7 $ - $ 12 $ 1 Nine Months Ended Three Months Ended September 30, 2020 Average Recorded Interest Income Average Recorded Interest Income ($ in thousands) Investment Recognized Investment Recognized With no related allowance recorded: Commercial & industrial $ 1,886 $ 34 $ 1,860 $ 10 Commercial real estate - owner occupied 1,362 - 1,362 - Commercial real estate - nonowner occupied 1,051 14 1,051 6 Agricultural - - - - Residential real estate 1,634 70 1,619 20 HELOC 64 3 60 1 Consumer 13 1 11 - With a specific allowance recorded: Commercial & industrial 249 - 249 - Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied - - - - Agricultural - - - - Residential real estate 2,056 10 2,051 10 HELOC 84 4 82 1 Consumer - - - - Totals: Commercial & industrial $ 2,135 $ 34 $ 2,109 $ 10 Commercial real estate - owner occupied $ 1,362 $ - $ 1,362 $ - Commercial real estate - nonowner occupied $ 1,051 $ 14 $ 1,051 $ 6 Agricultural $ - $ - $ - $ - Residential real estate $ 3,690 $ 80 $ 3,670 $ 30 HELOC $ 148 $ 7 $ 142 $ 2 Consumer $ 13 $ 1 $ 11 $ - Impaired loans less than $100,000 are included in groups of homogenous loans. These loans are evaluated based on delinquency status. Interest income recognized on a cash basis does not materially differ from interest income recognized on an accrual basis. Troubled Debt Restructured (TDR) Loans TDRs are modified loans where a concession was provided to a borrower experiencing financial difficulties. Loan modifications are considered TDRs when the concessions provided are not available to the borrower through either normal channels or other sources. However, not all loan modifications are TDRs. TDR Concession Types The Company’s standards relating to loan modifications consider, among other factors, minimum verified income requirements, cash flow analysis, and collateral valuations. Each potential loan modification is reviewed individually and the terms of the loan are modified to meet a borrower’s specific circumstances at a point in time. All loan modifications, including those classified as TDRs, are reviewed and approved by management. The types of concessions provided to borrowers include: ● Interest rate reduction: A reduction of the stated interest rate to a nonmarket rate for the remaining original life of the loan. The Company also may grant interest rate concessions for a limited timeframe on a case by case basis. ● Amortization or maturity date change: A change in the amortization or maturity date beyond what the collateral supports, including a concession that does any of the following: (1) Lengthens the amortization period of the amortized principal beyond market terms. This concession reduces the minimum monthly payment and increases the amount of the balloon payment at the end of the term of the loan. Principal is generally not forgiven. (2) Reduces the amount of loan principal to be amortized. This concession also reduces the minimum monthly payment and increases the amount of the balloon payment at the end of the term of the loan. Principal is generally not forgiven. (3) Extends the maturity date or dates of the debt beyond what the collateral supports. This concession generally applies to loans without a balloon payment at the end of the term of the loan. In addition, there may be instances where renewing loans potentially require non-market terms and would then be reclassified as TDRs. ● Other: A concession that is not categorized as one of the concessions described above. These concessions include, but are not limited to: principal forgiveness, collateral concessions, covenant concessions, and reduction of accrued interest. Principal forgiveness may result from any TDR modification of any concession type. The Company had no new TDR activity in the three months ended September 30, 2021. The following table represents new TDR activity for the nine months ended September 30, 2021. During the three and nine months ended September 30, 2020, the Company had no new TDR activity. ($ in thousands) Number of Loans Pre-Modification Post Modification HELOC 2 $ 42 $ 42 Total modifications 2 $ 42 $ 42 Interest Term Combination Total HELOC $ - $ - $ 42 $ 42 Total modifications $ - $ - $ 42 $ 42 There were no TDRs modified during the past twelve months that have subsequently defaulted. On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), which extends the duration of loan forbearance (deferral) agreements beyond the current three-month period before a loan is considered to be a TDR. As of September 30, 2021, the Company had no loans on COIVD-related deferral. As of September 30, 2021, the Company had $1.6 million in commercial real estate in Foreclosed Assets Held For Sale. Foreclosed assets held for sale at December 31, 2020, was $.02 million.

Accounting for Certain Loans Ac

Accounting for Certain Loans Acquired in a Transfer	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
ACCOUNTING FOR CERTAIN LOANS ACQUIRED IN A TRANSFER	NOTE 6 – ACCOUNTING FOR CERTAIN LOANS ACQUIRED IN A TRANSFER The Company acquired loans in the acquisition of Edon effective June 5, 2020. None of the acquired loans had evidence of deterioration of credit quality since origination, and it was probable, at acquisition, that all contractually required payments would be collected. The following table presents the carrying amount of the acquired loans included in the consolidated balance sheet as of September 30, 2021: ($ in thousands) September 30, Commercial & industrial $ 1,068 Commercial real estate - owner occupied - Commercial real estate - nonowner occupied 362 Agricultural 7,579 Residential real estate 2,487 HELOC - Consumer 41 Total loans $ 11,537 Accretable yield, or income expected to be collected as of September 30, 2021 was $0.3 million.

Mortgage Servicing Rights

Mortgage Servicing Rights	9 Months Ended
	Sep. 30, 2021
Mortgage Servicing Rights [Abstract]
MORTGAGE SERVICING RIGHTS	NOTE 7 – MORTGAGE SERVICING RIGHTS Mortgage loans serviced for others are not included in the accompanying consolidated balance sheets. The unpaid principal balance of mortgage loans serviced for others approximated $1.3 billion at September 30, 2021 and $1.3 billion at December 31, 2020. Contractually specified servicing fees of $0.9 million and $2.5 million were included in mortgage loan servicing fees in the consolidated income statement for the three months and nine months ended September 30, 2021, respectively. Servicing fees of $0.8 million and $2.4 million were included for the three and nine months ended September 30, 2020, respectively. The following table summarizes mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance: Three Months Ended Nine Months Ended ($ in thousands) 2021 2020 2021 2020 Balance at beginning of period $ 10,678 $ 8,168 $ 7,759 $ 11,017 Mortgage servicing rights capitalized during the period 1,211 1,349 3,658 3,971 Mortgage servicing rights amortization during the period (943 ) (1,308 ) (3,078 ) (3,479 ) Net change in valuation allowance 248 326 2,855 (2,974 ) Balance at end of period $ 11,194 $ 8,535 $ 11,194 $ 8,535 Valuation allowance: Balance at beginning of period $ 2,285 $ 4,606 $ 4,892 $ 1,306 Increase (decrease) (248 ) (326 ) (2,855 ) 2,974 Balance at end of period $ 2,037 $ 4,280 $ 2,037 $ 4,280

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	NOTE 8 – GOODWILL A summary of the activity in goodwill is presented below: Nine Months Ended ($ in thousands) 2021 2020 Beginning balance $ 22,091 $ 17,792 Acquired goodwill - 4,325 Measurement period adjustments - (26 ) Ending balance $ 22,091 $ 22,091 Goodwill is not amortized but is evaluated for impairment annually, and on an interim basis if events or circumstances change that indicate an impairment may exist. As of September 30, 2021 and December 31, 2020 the carrying amount of goodwill was $22.1 million. There have been no changes in the carrying amount of the goodwill for the three and nine months ended September 30, 2021 Goodwill is assessed for impairment annually as of December 31, or more frequently if events occur or circumstances change that indicate an impairment may exist. When assessing goodwill for impairment, first, a qualitative assessment can be made to determine whether it is more likely than not that the estimated fair value of a reporting unit is less than its estimated carrying value. If the results of the qualitative assessment are not conclusive, a quantitative goodwill test is performed. Alternatively, a quantitative goodwill test can be performed without performing a qualitative assessment. Goodwill was assessed for impairment using a qualitative test performed as of September 30, 2021.. The results of the test indicated no goodwill impairment existed as of that date.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 9 – DERIVATIVE FINANCIAL INSTRUMENTS Risk Management Objective of Using Derivatives The Company is exposed to certain risks arising from both its business operations and economic conditions. The Company manages its exposures to a wide variety of business and operational risks primarily through management of its core business activities. The Company manages economic risks, including interest rate, liquidity and credit risk, primarily by managing the amount, sources and duration of its assets and liabilities and through the use of derivative financial instruments. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates. The Company’s derivative financial instruments are used to manage differences in the amount, timing and duration of the Company’s known or expected cash payments principally related to certain variable-rate assets. Non-designated Hedges The Company does not use derivatives for trading or speculative purposes. Derivatives not designated as hedges are not speculative and result from a service the Company provides to certain customers. The Company executes interest rate swaps with commercial banking customers to facilitate their respective risk management strategies. Those interest rate swaps are simultaneously hedged by offsetting interest rate swaps that the Company executes with a third party, such that the Company minimizes its net risk exposure resulting from such transactions. As the interest rate swaps associated with this program do not meet the strict hedge accounting requirements, changes in the fair value of both the customer swaps and the offsetting swaps are recognized directly in earnings. Additionally, the Company enters into forward contracts for the future delivery of mortgage loans to third-party investors and enters into Interest Rate Lock Commitments (“IRLCs”) with potential borrowers to fund specific mortgage loans that will be sold into the secondary market. The forward contracts that are entered into, economically hedge the effect of changes in interest rates resulting from the Company’s commitment to fund the loans. The IRLCs and forward contracts are not designated as accounting hedges and are recorded at fair value with changes in fair value reflected in noninterest income on the consolidated statements of income. The fair value of derivative instruments with a positive fair value are reported in accrued income and other assets in the consolidated balance sheets, while derivative instruments with a negative fair value are reported in accrued expenses and other liabilities in the consolidated balance sheets. The table below presents the notional amount and fair value of the Company’s interest rate swaps, IRLCs and forward contracts utilized as of September 30, 2021 and December 31, 2020. September 30, 2021 December 31, 2020 ($ in thousands) Notional Fair Notional Fair Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 89,557 $ 4,910 $ 87,687 $ 7,962 IRLCs - - 46,130 278 Forward contracts 50,500 285 - - Total contracts $ 140,057 $ 5,195 $ 133,817 $ 8,240 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 89,557 $ (4,910 ) $ 87,687 $ (7,962 ) Forward contracts - - 50,000 (265 ) IRLCs 43,734 (119 ) - - Total contracts $ 133,291 $ (5,029 ) $ 137,687 $ (8,227 ) The fair value of interest rate swaps were estimated using a discounted cash flow method that incorporates current market interest rates as of the balance sheet date. Fair values of IRLCs and forward contracts were estimated using changes in mortgage interest rates from the date the Company entered into the IRLC and the balance sheet date. The following table presents the amounts included in the consolidated statements of income for non-hedging derivative financial instruments for the nine months ended September 30, 2021 and 2020. Three Months Ended Nine Months Ended ($ in thousands) Statement of income classification 2021 2020 2021 2020 Interest rate swap contracts Other income $ - $ 54 $ 133 $ 282 IRLCs Gain on sale of mortgage loans & OMSR (239 ) (102 ) (397 ) 235 Forward contracts Gain on sale of mortgage loans & OMSR 393 195 550 (165 ) The following table shows the offsetting of financial assets and derivative assets at September 30, 2021 and December 31, 2020. Gross amounts Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) of recognized consolidated consolidated Financial Cash collateral Net amount September 30, 2021 Interest rate swaps $ 4,910 $ - $ 4,910 $ - $ - $ 4,910 December 31, 2020 Interest rate swaps $ 7,962 $ - $ 7,962 $ - $ - $ 7,962 The following table shows the offsetting of financial liabilities and derivative liabilities at September 30, 2021 and December 31, 2020. Gross amounts Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) of recognized consolidated consolidated Financial Cash collateral Net amount September 30, 2021 Interest rate swaps $ 4,910 $ - $ 4,910 $ - $ 6,896 $ (1,986 ) December 31, 2020 Interest rate swaps $ 7,962 $ - $ 7,962 $ - $ 8,896 $ (934 )

Short-Term Borrowings

Short-Term Borrowings	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
SHORT-TERM BORROWINGS	NOTE 10 – SHORT-TERM BORROWINGS ($ in thousands) September 30, December 31, Securities sold under repurchase agreements $ 20,771 $ 20,189 Totals $ 20,771 $ 20,189 The Company has retail repurchase agreements to facilitate cash management transactions with commercial customers. These obligations are secured by agency and mortgage-backed securities and such collateral is held by the Federal Home Loan Bank (“FHLB”). These securities have various maturity dates from 2022 through 2051. As of September 30, 2021, these repurchase agreements were secured by securities totaling $25.2 million. The repurchase agreements mature within one month. The Company has borrowing capabilities at the Federal Reserve Discount Window by pledging either securities or loans as collateral. As of September 30, 2021, there was no collateral pledged or borrowings drawn at the Discount Window. At September 30, 2021 and December 31, 2020, the Company had $41.0 million in federal funds lines, of which none was drawn.

Federal Home Loan Bank Advances

Federal Home Loan Bank Advances	9 Months Ended
	Sep. 30, 2021
Federal Home Loan Bank Advances [Abstract]
FEDERAL HOME LOAN BANK ADVANCES	NOTE 11 – FEDERAL HOME LOAN BANK ADVANCES The Company’s FHLB advances were secured by $155.4 million in mortgage loans at September 30, 2021. Advances, at interest rates from 2.88 to 2.93 percent, are subject to restrictions or penalties in the event of prepayment. Aggregate annual maturities of FHLB advances at September 30, 2021 were: ($ in thousands) Debt 2022 $ 3,000 2023 2,500 Total $ 5,500

Trust Preferred Securities

Trust Preferred Securities	9 Months Ended
	Sep. 30, 2021
Trust Preferred Securities [Abstract]
TRUST PREFERRED SECURITIES	NOTE 12 – TRUST PREFERRED SECURITIES On September 15, 2005, RST II, a wholly-owned subsidiary of the Company, closed a pooled private offering of 10,000 Capital Securities with a liquidation amount of $1,000 per security. The proceeds of the offering were loaned to the Company in exchange for junior subordinated debentures with terms similar to the Capital Securities. Distributions on the Capital Securities are payable quarterly at a variable rate that is based upon the 3-month LIBOR plus 1.80%, currently at 1.92%, and are included in interest expense in the consolidated financial statements. These securities may be included in Tier 1 capital and may be prepaid at any time without penalty (with certain limitations applicable) under current regulatory guidelines and interpretations. The balance of the Capital Securities as of September 30, 2021 and December 31, 2020 was $10.3 million, with a maturity date of September 15, 2035.

Subordinated Debt

Subordinated Debt	9 Months Ended
	Sep. 30, 2021
Subordinated Debt [Abstract]
SUBORDINATED DEBT	NOTE 13 – SUBORDINATED DEBT On May 27, 2021, the Company entered into Subordinated Note Purchase Agreements (collectively, the “Purchase Agreements”) with qualified institutional buyers and accredited investors (collectively, the “Purchasers”) pursuant to which the Company issued and sold $20.0 million in aggregate principal amount of its 3.65% Fixed to Floating Rate Subordinated Notes due 2031 (the “Notes”). The Notes were sold by the Company in a private placement exempt from the registration requirements under the Securities Act of 1933, as amended. The Notes mature on June 1, 2031 and bear interest at a fixed rate of 3.65% through May 31, 2026. From June 1, 2026 to the maturity date or earlier redemption of the Notes, the interest rate will reset quarterly to an interest rate per annum, equal to the then-current-three-month Secured Overnight Financing Rate (“SOFR”) provided by the Federal Reserve Bank of New York plus 296 basis points. The Company may redeem the Notes at any time after May 31, 2026, and at any time in whole, but not in part, upon the occurrence of certain events. Any redemption of the Notes will be subject to prior regulatory approval. The Company incurred debt issuance costs for placement fees, legal and other out-of-pocket expenses of approximately $0.5 million, which are being amortized over the life of the Notes.

Fair Value of Assets and Liabil

Fair Value of Assets and Liabilities	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE OF ASSETS AND LIABILITIES	NOTE 14 – FAIR VALUE OF ASSETS AND LIABILITIES Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A fair value measurement must maximize the use of observable inputs and minimize the use of unobservable inputs. There is a hierarchy of three levels of inputs that may be used to measure fair value: Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Level 3 Following is a description of the valuation methodologies and inputs used for assets measured at fair value on a recurring basis, recognized in the accompanying consolidated balance sheets, as well as the general classifications of such assets pursuant to the valuation hierarchy. Available-for-Sale Securities The fair values of available-for-sale securities are determined by various valuation methodologies. Level 1 securities include money market mutual funds. Level 1 inputs include quoted prices in an active market. Level 2 securities include U.S. treasury and government agencies, mortgage-backed securities, and obligations of political and state subdivisions. Level 2 inputs do not include quoted prices for individual securities in active markets; however, they do include inputs that are either directly or indirectly observable for the individual security being valued. Such observable inputs include interest rates and yield curves at commonly quoted intervals, volatilities, prepayment speeds, credit risks and default rates. Also included are inputs derived principally from or corroborated by observable market data by correlation or other means. Interest Rate Contracts The fair values of interest rate contracts are based upon the estimated amount the Company would receive or pay to terminate the contracts or agreements, taking into account underlying interest rates, creditworthiness of underlying customers for credit derivatives and, when appropriate, the creditworthiness of the counterparties. Forward contracts The fair values of forward contracts on to-be-announced securities are determined using quoted prices in active markets, or benchmarked thereto (Level 1). Interest Rate Lock Commitments (IRLCs) The fair value of IRLCs are determined using the projected sale price of individual loans based on changes in the market interest rates, projected pull-through rates (the probability that an IRLC will ultimately result in an originated loan), the reduction in the value of the applicant’s option due to the passage of time, and the remaining origination costs to be incurred based on management’s estimate of market costs (Level 3). The following table presents the fair value measurements of assets measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at September 30, 2021 and December 31, 2020. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 11,715 $ - $ 11,715 $ - Mortgage-backed securities 214,982 - 214,982 - State and political subdivisions 13,898 - 13,898 - Other corporate securities 8,220 - 8,220 - Interest rate contracts - assets 4,910 - 4,910 - Interest rate contracts - liabilities (4,910 ) - (4,910 ) - Forward contracts 285 285 - - IRLCs (119 ) - - (119 ) ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,864 $ - $ 6,864 $ - Mortgage-backed securities 127,761 - 127,761 - State and political subdivisions 12,275 - 12,275 - Other corporate securities 2,506 - 2,506 - Interest rate contracts - assets 7,962 - 7,962 - Interest rate contracts - liabilities (7,962 ) - (7,962 ) - Forward contracts (265 ) (265 ) - - IRLCs 278 - - 278 Level 1 - quoted prices in active markets for identical assets Level 2 - significant other observable inputs Level 3 - significant unobservable inputs The following table reconciles the beginning and ending balances of recurring fair value measurements recognized in the accompanying consolidated balance sheets using significant unobservable (Level 3) inputs for the three and nine months ended September 30, 2021 and 2020. for the Three Months Ended for the Nine Months Ended ($ in thousands) 2021 2020 2021 2020 Interest Rate Lock Commitments Balance at beginning of period $ 120 $ 392 $ 278 $ 55 Total realized gains (losses) Change in fair value (239 ) (102 ) (397 ) 235 Balance at end of period $ (119 ) $ 290 $ (119 ) $ 290 The following is a description of the valuation methodologies and inputs used for assets measured at fair value on a nonrecurring basis and recognized in the accompanying consolidated balance sheets, as well as the general classification of such assets pursuant to the valuation hierarchy. Collateral-dependent Impaired Loans, Net of ALLL Loans for which it is probable the Company will not collect all principal and interest due according to contractual terms are measured for impairment. The estimated fair value of collateral-dependent impaired loans is based on the appraised value of the collateral, less estimated cost to sell. Collateral-dependent impaired loans are classified within Level 3 of the fair value hierarchy. This method requires obtaining an independent appraisal of the collateral, which is reviewed for accuracy and consistency by Credit Administration. These appraisers are selected from the list of approved appraisers maintained by management. The appraised values are reduced by applying a discount factor to the value based on the Company’s loan review policy. All impaired loans held by the Company were collateral dependent at September 30, 2021 and December 31, 2020. Mortgage Servicing Rights Mortgage servicing rights do not trade in an active, open market with readily observable prices. Accordingly, fair value is estimated using discounted cash flow models associated with the servicing rights and discounting the cash flows using discount market rates, prepayment speeds and default rates. The servicing portfolio has been valued using all relevant positive and negative cash flows including servicing fees; miscellaneous income and float; marginal costs of servicing; the cost of carry of advances; and foreclosure losses; and applying certain prevailing assumptions used in the marketplace. Due to the nature of the valuation inputs, mortgage servicing rights are classified within Level 3 of the hierarchy. These mortgage servicing rights are tested for impairment on a quarterly basis. ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Impaired loans $ 794 $ - $ - $ 794 Mortgage servicing rights 11,194 - - 11,194 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Impaired loans $ 3,544 $ - $ - $ 3,544 Mortgage servicing rights 7,759 - - 7,759 Level 1 - quoted prices in active markets for identical assets Level 2 - significant other observable inputs Level 3 - significant unobservable inputs Unobservable (Level 3) Inputs The following table presents quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements. ($ in thousands) Fair value at Valuation technique Unobservable inputs Range Collateral-dependent impaired loans $ 794 Market comparable properties Comparability adjustments (%) 0 - 12% (8 )% Mortgage servicing rights 11,194 Discounted cash flow Discount Rate 8.65 % Constant prepayment rate 12.01 % P&I earnings credit 0.08 % T&I earnings credit 0.13 % Inflation for cost of servicing 1.50 % IRLCs (119 ) Discounted cash flow Loan closing rates 49% - 99 % ($ in thousands) Fair value at Valuation technique Unobservable inputs Range Collateral-dependent impaired loans $ 3,544 Market comparable properties Comparability adjustments (%) 0 - 43% (22 )% Mortgage servicing rights 7,759 Discounted cash flow Discount Rate 8.28 % Constant prepayment rate 20.87 % P&I earnings credit 0.14 % T&I earnings credit 0.24 % Inflation for cost of servicing 1.50 % IRLCs 278 Discounted cash flow Loan closing rates 49% - 100 % There were no changes in the inputs or methodologies used to determine fair value at September 30, 2021 as compared to December 31, 2020. The following methods were used to estimate the fair value of all other financial instruments recognized in the accompanying consolidated balance sheets at amounts other than fair value. Cash and Due From Banks, Federal Reserve and Federal Home Loan Bank Stock and Accrued Interest Receivable and Payable The carrying amount approximates the fair value. Loans Held for Sale The fair value of loans held for sale is based upon quoted market prices, where available, or is determined by discounting estimated cash flows using interest rates approximating the Company’s current origination rates for similar loans and adjusted to reflect the inherent credit risk. Loans The estimated fair value of loans as of September 30, 2021 follows the guidance in ASU 2016-01, which prescribes an “exit price” approach in estimating and disclosing fair value of financial instruments. The fair value calculation at that date discounted estimated future cash flows using rates that incorporated discounts for credit, liquidity, and marketability factors. Deposits, FHLB Advances & Repurchase Agreements Deposits include demand deposits, savings accounts, and certain money market deposits. The carrying amount approximates the fair value. The estimated fair value for fixed-maturity time deposits, as well as borrowings, is based on estimates of the rate State Bank could pay on similar instruments with similar terms and maturities at September 30, 2021 and December 31, 2020. Loan Commitments The fair value of commitments is estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties. The estimated fair values for other financial instruments and off-balance-sheet loan commitments approximate cost at September 30, 2021 and December 31, 2020 and are not considered significant to this presentation. Trust Preferred Securities The fair value for Trust Preferred Securities is estimated by discounting the cash flows using an appropriate discount rate. Subordinated Debt The fair value for subordinated debt is estimated by discounting the cash flows using a discount rate equal to the rate currently offered on similar borrowings. The following table presents estimated fair values of the Company’s other financial instruments carried at other than fair value. The fair values of certain of these instruments were calculated by discounting expected cash flows, which involves significant judgments by management and uncertainties. Fair value is the estimated amount at which financial assets or liabilities could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. Because no market exists for certain of these financial instruments, and because management does not intend to sell these financial instruments, the Company does not know whether the fair values shown below represent values at which the respective financial instruments could be sold individually or in the aggregate. ($ in thousands) Carrying Fair Fair value measurements using September 30, 2021 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 138,015 $ 138,015 $ 138,015 $ - $ - Interest bearing time deposits 2,651 2,651 - 2,651 - Loans held for sale 10,335 10,515 - 10,515 - Loans, net of allowance for loan losses 832,736 834,605 - - 834,605 Federal Reserve and FHLB Bank stock, at cost 5,303 5,303 - 5,303 - Interest receivable 2,954 2,954 - 2,954 - Financial liabilities Deposits $ 1,111,660 $ 1,112,208 $ 953,142 $ 159,066 $ - Short-term borrowings 20,771 20,771 - 20,771 - FHLB advances 5,500 5,649 - 5,649 - Trust preferred securities 10,310 9,136 - 9,136 - Subordinated debt, net of issuance costs 19,534 21,281 - 21,281 - Interest payable 576 576 - 576 - ($ in thousands) Carrying Fair Fair value measurements using December 31, 2020 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 140,690 $ 140,690 $ 140,690 $ - $ - Interest bearing time deposits 5,823 5,823 - 5,823 - Loans held for sale 7,234 7,508 - 7,508 - Loans, net of allowance for loan losses 860,149 853,294 - - 853,294 Federal Reserve and FHLB Bank stock, at cost 5,303 5,303 - 5,303 - Interest receivable 3,799 3,799 - 3,799 - Financial liabilities Deposits $ 1,049,011 $ 1,050,558 $ 819,462 $ 231,096 $ - Short-term borrowings 20,189 20,189 - 20,189 - FHLB advances 8,000 8,257 - 8,257 - Trust preferred securities 10,310 8,394 - 8,394 - Interest payable 616 616 - 616 -

Share Based Compensation

Share Based Compensation	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
SHARE BASED COMPENSATION	NOTE 15 – SHARE BASED COMPENSATION In April 2017, the Company’s shareholders approved a new share-based incentive compensation plan, the SB Financial Group, Inc. 2017 Stock Incentive Plan (the “2017 Plan”), which replaced the Company’s 2008 Stock Incentive Plan. The 2017 Plan permits the Company to grant or award incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, and restricted stock units to employees and directors of the Company and its subsidiaries. A total of 500,000 common shares of the Company are available for grants or awards under the 2017 Plan, of which 89,833 shares had been granted under the plan as of September 30, 2021. The 2017 Plan is intended to advance the interests of the Company and its shareholders by offering employees, directors and advisory board members of the Company and its subsidiaries an opportunity to acquire or increase their ownership interest in the Company through grants of equity-based awards. The 2017 Plan permits equity-based awards to be used to attract, motivate, reward and retain highly competent individuals upon whose judgment, initiative, leadership and efforts are key to the success of the Company by encouraging those individuals to become shareholders of the Company. Stock option awards are granted with an exercise price equal to the market price of the Company’s stock at the date of grant and those option awards vest based on 5 years of continuous service and have 10-year contractual terms. The fair value of each option award is estimated on the date of grant using the Black-Scholes valuation model. As of September 30, 2021, there were no stock options outstanding, and no unrecognized compensation cost related to stock option awards. No stock options were granted in the nine months of 2021. On February 5, 2013, the Company adopted a Long Term Incentive (LTI) Plan, which provides for awards of restricted stock in the Company to certain key executives. These restricted stock awards vest over a four-year period and are intended to assist the Company in retention of key executives. During 2020, the Company met certain performance targets under the LTI Plan and restricted stock awards were approved and issued in February 2021. The compensation cost charged against income for the LTI Plan was $0.4 million, with a total income tax benefit recognized in the income statement of $0.08 million. As of September 30, 2021, there was $0.65 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements related to the restricted stock awards under the 2017 Plan which were granted in accordance with the LTI plan. That cost is expected to be recognized over a weighted-average period of 2.6 years. The table below is a summary of restricted stock activity under the Company’s 2017 Plan for the nine months ended September 30, 2021. Shares Weighted- Nonvested, January 1, 2021 34,778 $ 18.52 Granted 35,854 18.29 Vested (23,179 ) 18.39 Forfeited (1,480 ) 17.90 Nonvested, September 30, 2021 45,973 $ 18.43

General Litigation

General Litigation	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
GENERAL LITIGATION	NOTE 16 – GENERAL LITIGATION The Company is subject to claims and lawsuits that arise primarily in the ordinary course of business. Additionally, the Company is subject to periodic examinations by various regulatory agencies. It is the opinion of management that the disposition or ultimate resolution of any such claims, lawsuits and examinations pending at September 30, 2021, will not have a material adverse effect on the consolidated financial position, results of operations and cash flow of the Company.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Schedule of earnings per share	Three Months Ended Sep. 30, ($ and outstanding shares in thousands - except per share data) 2021 2020 Distributed earnings allocated to common shares $ 771 $ 764 Undistributed (in excess of) earnings allocated to common shares 3,327 4,482 Net earnings allocated to common shares 4,098 5,246 Net earnings allocated to participating securities 5 4 Net Income allocated to common shares and participating securities $ 4,103 $ 5,250 Weighted average shares outstanding for basic earnings per share 6,966 7,607 Dilutive effect of stock compensation 51 - Weighted average shares outstanding for diluted earnings per share 7,017 7,607 Basic earnings per common share $ 0.59 $ 0.69 Diluted earnings per common share $ 0.58 $ 0.69 Nine Months Ended Sep. 30, ($ and outstanding shares in thousands - except per share data) 2021 2020 Distributed earnings allocated to common shares $ 2,340 $ 2,278 Undistributed earnings allocated to common shares 12,589 7,296 Net earnings allocated to common shares 14,929 9,574 Net earnings allocated to participating securities 16 12 Net Income allocated to common shares and participating securities $ 14,945 $ 9,586 Weighted average shares outstanding for basic earnings per share 7,142 7,700 Dilutive effect of stock compensation 25 - Weighted average shares outstanding for diluted earnings per share 7,167 7,700 Basic earnings per common share $ 2.09 $ 1.25 Diluted earnings per common share $ 2.08 $ 1.25

Business Combination (Tables)

Business Combination (Tables)	9 Months Ended
	Sep. 30, 2021
Business Combinations [Abstract]
Schedule of fair value of identifiable assets and liabilities	Fair value of assets acquired Cash and cash equivalents $ 31,756 Interest bearing time deposits 11,542 Investment securities 1,362 Federal Home Loan Bank stock 117 Loans held for investment 16,395 Premises and equipment 446 Goodwill 4,325 Core deposit intangible 660 Other assets 192 Total assets acquired $ 66,795 Fair value of liabilities assumed Deposits $ 51,053 Other liabilities 223 Total liabilities assumed 51,276 Total purchase price (cash) $ 15,519
Schedule of pro forma financial information	Summary of Operations ($ in thousands) Nine Months Ended SB Financial Consolidated Sep. 2021 Sep. 2020 Net interest income $ 28,806 $ 27,178 Provision for loan losses 1,050 3,700 Net interest income after provision $ 27,756 $ 23,478 Non interest income 24,108 21,237 Non interest expense 33,241 33,474 Income before income taxes $ 18,623 $ 11,241 Income tax expense 3,678 2,073 Net income $ 14,945 $ 9,168 Basic earnings per share $ 2.09 $ 1.19 Diluted earnings per share $ 2.08 $ 1.19

Available For Sale Securities (

Available For Sale Securities (Tables)	9 Months Ended
	Sep. 30, 2021
Securities [Abstract]
Schedule of amortized cost and fair values with gross unrealized gains and losses of available-for-sale securities	Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value September 30, 2021 U.S. Treasury and Government agencies $ 11,502 $ 213 $ - $ 11,715 Mortgage-backed securities 216,539 965 (2,522 ) 214,982 State and political subdivisions 13,409 513 (24 ) 13,898 Other corporate securities 8,250 3 (33 ) 8,220 Totals $ 249,700 $ 1,694 $ (2,579 ) $ 248,815 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses Fair Value December 31, 2020 U.S. Treasury and Government agencies $ 6,541 $ 323 $ - $ 6,864 Mortgage-backed securities 125,973 1,845 (57 ) 127,761 State and political subdivisions 11,595 680 - 12,275 Other corporate securities 2,500 6 - 2,506 Totals $ 146,609 $ 2,854 $ (57 ) $ 149,406
Schedule of amortized cost and fair value of securities available-for-sale by contractual maturity	Amortized Fair ($ in thousands) Cost Value Within one year $ 3,416 $ 3,172 Due after one year through five years 3,074 3,391 Due after five years through ten years 18,607 18,979 Due after ten years 8,064 8,291 33,161 33,833 Mortgage-backed securities 216,539 214,982 Totals $ 249,700 $ 248,815
Schedule of securities with unrealized losses	($ in thousands) Less than 12 Months 12 Months or Longer Total September 30, 2021 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ - $ - $ - $ - $ - $ - Mortgage-backed securities 162,287 (2,277 ) 9,661 (245 ) 171,948 (2,522 ) State and political subdivisions 2,668 (24 ) - - 2,668 (24 ) Other corporate securities 3,967 (33 ) - - 3,967 (33 ) Totals $ 168,922 $ (2,334 ) $ 9,661 $ (245 ) $ 178,583 $ (2,579 ) Less than 12 Months 12 Months or Longer Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasury and Government agencies $ - $ - $ - $ - $ - $ - Mortgage-backed securities 26,582 (54 ) 717 (3 ) 27,299 (57 ) State and political subdivisions - - - - - - Other corporate securities - - - - - - Totals $ 26,582 $ (54 ) $ 717 $ (3 ) $ 27,299 $ (57 )

Loans and Allowance for Loan _2

Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Schedule of categories of loans	Total Loans Nonaccrual Loans ($ in thousands) September 2021 December 2020 September 2021 December 2020 Commercial & industrial $ 138,377 $ 204,767 $ 144 $ 902 Commercial real estate - owner occupied 118,311 113,169 88 1,450 Commercial real estate - nonowner occupied 269,409 257,651 478 962 Agricultural 57,318 55,235 - - Residential real estate 207,675 182,165 2,056 2,704 Home equity line of credit (HELOC) 41,506 46,310 413 390 Consumer 14,154 14,847 9 18 Total loans $ 846,750 $ 874,144 $ 3,188 $ 6,426 Net deferred costs (fees) $ (202 ) $ (1,421 ) Total loans, net deferred costs (fees) $ 846,548 $ 872,723 Allowance for loan losses $ (13,812 ) $ (12,574 )
Schedule of allowance for loan and lease losses (“ALLL”) and the recorded investment in loans based on portfolio segment and impairment method	($ in thousands) For the Three Months Ended September 30, 2021 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Beginning balance $ 1,718 $ 6,672 $ 494 $ 3,425 $ 997 $ 13,306 Charge offs - - - - (24 ) (24 ) Recoveries 227 - - - 3 230 Provision 6 81 88 98 27 300 Ending balance $ 1,951 $ 6,753 $ 582 $ 3,523 $ 1,003 $ 13,812 For the Nine Months Ended September 30, 2021 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Beginning balance $ 3,074 $ 5,451 $ 496 $ 2,534 $ 1,019 $ 12,574 Charge offs - - - (43 ) (59 ) (102 ) Recoveries 227 - - 49 14 290 Provision (1,350 ) 1,302 86 983 29 1,050 Ending balance $ 1,951 $ 6,753 $ 582 $ 3,523 $ 1,003 $ 13,812 For the Three Months Ended September 30, 2020 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Beginning balance $ 2,844 $ 3,604 $ 504 $ 2,278 $ 783 $ 10,013 Charge offs - - - - (32 ) (32 ) Recoveries 10 - - 1 1 12 Provision 342 911 46 258 243 1,800 Ending balance $ 3,196 $ 4,515 $ 550 $ 2,537 $ 995 $ 11,793 For the Nine Months Ended September 30, 2020 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Beginning balance $ 1,883 $ 3,602 $ 434 $ 2,203 $ 633 $ 8,755 Charge offs (582 ) - - (37 ) (67 ) (686 ) Recoveries 15 - - 3 6 24 Provision 1,880 913 116 368 423 3,700 Ending balance $ 3,196 $ 4,515 $ 550 $ 2,537 $ 995 $ 11,793 Loans Receivable at September 30, 2021 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Allowance: Ending balance: individually evaluated for impairment $ - $ 10 $ - $ 79 $ 4 $ 93 Ending balance: collectively evaluated for impairment $ 1,951 $ 6,743 $ 582 $ 3,444 $ 999 $ 13,719 Totals $ 1,951 $ 6,753 $ 582 $ 3,523 $ 1,003 $ 13,812 Loans: Ending balance: individually evaluated for impairment $ 119 $ 363 $ - $ 2,046 $ 149 $ 2,677 Ending balance: collectively evaluated for impairment $ 138,258 $ 387,357 $ 57,318 $ 205,629 $ 55,511 $ 844,073 Totals $ 138,377 $ 387,720 $ 57,318 $ 207,675 $ 55,660 $ 846,750 Loans Receivable at December 31, 2020 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Allowance: Ending balance: individually evaluated for impairment $ - $ 174 $ - $ 160 $ 3 $ 337 Ending balance: collectively evaluated for impairment $ 3,074 $ 5,277 $ 496 $ 2,374 $ 1,016 $ 12,237 Totals $ 3,074 $ 5,451 $ 496 $ 2,534 $ 1,019 $ 12,574 Loans: Ending balance: individually evaluated for impairment $ 849 $ 2,202 $ - $ 2,746 $ 162 $ 5,959 Ending balance: collectively evaluated for impairment $ 203,918 $ 368,618 $ 55,235 $ 179,419 $ 60,995 $ 868,185 Totals $ 204,767 $ 370,820 $ 55,235 $ 182,165 $ 61,157 $ 874,144
Summary of credit risk profile of the Company's loan portfolio based on rating category	($ in thousands) Commercial & industrial Commercial real estate - owner occupied Commercial real estate - nonowner occupied Agricultural Residential real estate HELOC Consumer Total Pass (1 - 4) $ 137,396 $ 115,159 $ 263,416 $ 57,318 $ 204,899 $ 41,094 $ 14,138 $ 833,420 Special Mention (5) 685 3,064 2,639 - - - 7 6,395 Substandard (6) 191 - 2,876 - 2,749 412 9 6,237 Doubtful (7) 105 88 478 - 27 - - 698 Loss (8) - - - - - - - - Total Loans $ 138,377 $ 118,311 $ 269,409 $ 57,318 $ 207,675 $ 41,506 $ 14,154 $ 846,750 December 31, 2020 Commercial & industrial Commercial real estate - owner occupied Commercial real estate - nonowner occupied Agricultural Residential real estate HELOC Consumer Total Pass (1 - 4) $ 202,543 $ 108,726 $ 250,405 $ 55,227 $ 178,575 $ 45,866 $ 14,807 $ 856,149 Special Mention (5) 1,485 2,993 3,338 - - - 14 7,830 Substandard (6) 151 - 3,026 8 3,560 444 26 7,215 Doubtful (7) 588 1,450 882 - 30 - - 2,950 Loss (8) - - - - - - - - Total Loans $ 204,767 $ 113,169 $ 257,651 $ 55,235 $ 182,165 $ 46,310 $ 14,847 $ 874,144
Summary of loan portfolio aging analysis	($ in thousands) 30-59 Days 60-89 Days Greater Than Total Past Total Loans September 30, 2021 Past Due Past Due Past Due Due Current Receivable Commercial & industrial $ 58 $ 23 $ 96 $ 177 $ 138,200 $ 138,377 Commercial real estate - owner occupied - - 88 88 118,223 118,311 Commercial real estate - nonowner occupied 77 37 209 323 269,086 269,409 Agricultural - - - - 57,318 57,318 Residential real estate 377 168 1,184 1,729 205,946 207,675 HELOC 256 108 179 543 40,963 41,506 Consumer 7 50 45 102 14,052 14,154 Total Loans $ 775 $ 386 $ 1,801 $ 2,962 $ 843,788 $ 846,750 30-59 Days 60-89 Days Greater Than 90 Days Total Past Total Loans December 31, 2020 Past Due Past Due Past Due Due Current Receivable Commercial & industrial $ 380 $ - $ 618 $ 998 $ 203,769 $ 204,767 Commercial real estate - owner occupied - - 1,450 1,450 111,719 113,169 Commercial real estate - nonowner occupied - 141 699 840 256,811 257,651 Agricultural 8 - - 8 55,227 55,235 Residential real estate 12 1,393 1,212 2,617 179,548 182,165 HELOC 190 74 198 462 45,848 46,310 Consumer 123 42 20 185 14,662 14,847 Total Loans $ 713 $ 1,650 $ 4,197 $ 6,560 $ 867,584 $ 874,144
Summary of impaired loan activity	($ in thousands) Recorded Unpaid Principal Related Average Recorded Interest Income September 30, 2021 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 119 $ 204 $ - $ 217 $ 2 Commercial real estate - owner occupied 88 88 - 88 - Commercial real estate - nonowner occupied 232 232 - 359 22 Agricultural - - - - - Residential real estate 1,449 1,516 - 1,705 49 HELOC 6 6 9 - Consumer 3 3 - 4 - With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 173 173 10 173 - Agricultural - - - - - Residential real estate 737 737 83 770 20 HELOC - - - - - Consumer - - - - - Totals: Commercial & industrial $ 119 $ 204 $ - $ 217 $ 2 Commercial real estate - owner occupied $ 88 $ 88 $ - $ 88 $ - Commercial real estate - nonowner occupied $ 405 $ 405 $ 10 $ 532 $ 22 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,186 $ 2,253 $ 83 $ 2,475 $ 69 HELOC $ 6 $ 6 $ - $ 9 $ - Consumer $ 3 $ 3 $ - $ 4 $ - Three Months Ended Average Recorded Interest Income September 30, 2021 Investment Recognized ($ in thousands) With no related allowance recorded: Commercial & industrial $ 216 $ 1 Commercial real estate - owner occupied 88 - Commercial real estate - nonowner occupied 356 7 Agricultural - - Residential real estate 1,689 18 HELOC 7 - Consumer 3 - With a specific allowance recorded: Commercial & industrial - - Commercial real estate - owner occupied - - Commercial real estate - nonowner occupied 173 - Agricultural - - Residential real estate 762 7 HELOC - - Consumer - - Totals: Commercial & industrial $ 216 $ 1 Commercial real estate - owner occupied $ 88 $ - Commercial real estate - nonowner occupied $ 529 $ 7 Agricultural $ - $ - Residential real estate $ 2,451 $ 25 HELOC $ 7 $ - Consumer $ 3 $ - ($ in thousands) Twelve Months Ended Recorded Unpaid Principal Related Average Recorded Interest Income December 31, 2020 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 849 $ 1,645 $ - $ 1,878 $ 50 Commercial real estate - owner occupied 1,441 1,441 - 1,573 11 Commercial real estate - nonowner occupied 182 182 - 258 14 Agricultural - - - - - Residential real estate 1,017 1,084 - 1,243 64 HELOC 89 89 98 4 Consumer 7 7 - 12 1 With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 579 579 174 579 3 Agricultural - - - - - Residential real estate 1,729 1,774 160 1,785 14 HELOC 66 66 3 83 6 Consumer - - - - - Totals: Commercial & industrial $ 849 $ 1,645 $ - $ 1,878 $ 50 Commercial real estate - owner occupied $ 1,441 $ 1,441 $ - $ 1,573 $ 11 Commercial real estate - nonowner occupied $ 761 $ 761 $ 174 $ 837 $ 17 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,746 $ 2,858 $ 160 $ 3,028 $ 78 HELOC $ 155 $ 155 $ 3 $ 181 $ 10 Consumer $ 7 $ 7 $ - $ 12 $ 1 Nine Months Ended Three Months Ended September 30, 2020 Average Recorded Interest Income Average Recorded Interest Income ($ in thousands) Investment Recognized Investment Recognized With no related allowance recorded: Commercial & industrial $ 1,886 $ 34 $ 1,860 $ 10 Commercial real estate - owner occupied 1,362 - 1,362 - Commercial real estate - nonowner occupied 1,051 14 1,051 6 Agricultural - - - - Residential real estate 1,634 70 1,619 20 HELOC 64 3 60 1 Consumer 13 1 11 - With a specific allowance recorded: Commercial & industrial 249 - 249 - Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied - - - - Agricultural - - - - Residential real estate 2,056 10 2,051 10 HELOC 84 4 82 1 Consumer - - - - Totals: Commercial & industrial $ 2,135 $ 34 $ 2,109 $ 10 Commercial real estate - owner occupied $ 1,362 $ - $ 1,362 $ - Commercial real estate - nonowner occupied $ 1,051 $ 14 $ 1,051 $ 6 Agricultural $ - $ - $ - $ - Residential real estate $ 3,690 $ 80 $ 3,670 $ 30 HELOC $ 148 $ 7 $ 142 $ 2 Consumer $ 13 $ 1 $ 11 $ -
Schedule of TDR activity	($ in thousands) Number of Loans Pre-Modification Post Modification HELOC 2 $ 42 $ 42 Total modifications 2 $ 42 $ 42 Interest Term Combination Total HELOC $ - $ - $ 42 $ 42 Total modifications $ - $ - $ 42 $ 42

Accounting for Certain Loans _2

Accounting for Certain Loans Acquired in a Transfer (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of acquired loans included in the consolidated balance sheet	($ in thousands) September 30, Commercial & industrial $ 1,068 Commercial real estate - owner occupied - Commercial real estate - nonowner occupied 362 Agricultural 7,579 Residential real estate 2,487 HELOC - Consumer 41 Total loans $ 11,537

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	9 Months Ended
	Sep. 30, 2021
Mortgage Servicing Rights [Abstract]
Schedule of mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance	Three Months Ended Nine Months Ended ($ in thousands) 2021 2020 2021 2020 Balance at beginning of period $ 10,678 $ 8,168 $ 7,759 $ 11,017 Mortgage servicing rights capitalized during the period 1,211 1,349 3,658 3,971 Mortgage servicing rights amortization during the period (943 ) (1,308 ) (3,078 ) (3,479 ) Net change in valuation allowance 248 326 2,855 (2,974 ) Balance at end of period $ 11,194 $ 8,535 $ 11,194 $ 8,535 Valuation allowance: Balance at beginning of period $ 2,285 $ 4,606 $ 4,892 $ 1,306 Increase (decrease) (248 ) (326 ) (2,855 ) 2,974 Balance at end of period $ 2,037 $ 4,280 $ 2,037 $ 4,280

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of activity in goodwill	Nine Months Ended ($ in thousands) 2021 2020 Beginning balance $ 22,091 $ 17,792 Acquired goodwill - 4,325 Measurement period adjustments - (26 ) Ending balance $ 22,091 $ 22,091

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of notional amount and fair value of interest rate swaps	September 30, 2021 December 31, 2020 ($ in thousands) Notional Fair Notional Fair Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 89,557 $ 4,910 $ 87,687 $ 7,962 IRLCs - - 46,130 278 Forward contracts 50,500 285 - - Total contracts $ 140,057 $ 5,195 $ 133,817 $ 8,240 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 89,557 $ (4,910 ) $ 87,687 $ (7,962 ) Forward contracts - - 50,000 (265 ) IRLCs 43,734 (119 ) - - Total contracts $ 133,291 $ (5,029 ) $ 137,687 $ (8,227 )
Schedule of consolidated statements of income for non-hedging derivative financial instruments	Three Months Ended Nine Months Ended ($ in thousands) Statement of income classification 2021 2020 2021 2020 Interest rate swap contracts Other income $ - $ 54 $ 133 $ 282 IRLCs Gain on sale of mortgage loans & OMSR (239 ) (102 ) (397 ) 235 Forward contracts Gain on sale of mortgage loans & OMSR 393 195 550 (165 )
Schedule of financial assets and derivative assets	Gross amounts Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) of recognized consolidated consolidated Financial Cash collateral Net amount September 30, 2021 Interest rate swaps $ 4,910 $ - $ 4,910 $ - $ - $ 4,910 December 31, 2020 Interest rate swaps $ 7,962 $ - $ 7,962 $ - $ - $ 7,962
Schedule of financial liabilities and derivative liabilities	Gross amounts Gross amounts Net amounts of Gross amounts not offset in the ($ in thousands) of recognized consolidated consolidated Financial Cash collateral Net amount September 30, 2021 Interest rate swaps $ 4,910 $ - $ 4,910 $ - $ 6,896 $ (1,986 ) December 31, 2020 Interest rate swaps $ 7,962 $ - $ 7,962 $ - $ 8,896 $ (934 )

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2021
Interest-Bearing Deposits [Abstract]
Schedule of short-term borrowings	($ in thousands) September 30, December 31, Securities sold under repurchase agreements $ 20,771 $ 20,189 Totals $ 20,771 $ 20,189

Federal Home Loan Bank Advanc_2

Federal Home Loan Bank Advances (Tables)	9 Months Ended
	Sep. 30, 2021
Federal Home Loan Bank Advances [Abstract]
Schedule of aggregate annual maturities of FHLB advances	($ in thousands) Debt 2022 $ 3,000 2023 2,500 Total $ 5,500

Fair Value of Assets and Liab_2

Fair Value of Assets and Liabilities (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of fair value, assets measured on recurring basis	($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 11,715 $ - $ 11,715 $ - Mortgage-backed securities 214,982 - 214,982 - State and political subdivisions 13,898 - 13,898 - Other corporate securities 8,220 - 8,220 - Interest rate contracts - assets 4,910 - 4,910 - Interest rate contracts - liabilities (4,910 ) - (4,910 ) - Forward contracts 285 285 - - IRLCs (119 ) - - (119 ) ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,864 $ - $ 6,864 $ - Mortgage-backed securities 127,761 - 127,761 - State and political subdivisions 12,275 - 12,275 - Other corporate securities 2,506 - 2,506 - Interest rate contracts - assets 7,962 - 7,962 - Interest rate contracts - liabilities (7,962 ) - (7,962 ) - Forward contracts (265 ) (265 ) - - IRLCs 278 - - 278
Schedule of recurring fair value measurements using significant unobservable (Level 3) inputs	for the Three Months Ended for the Nine Months Ended ($ in thousands) 2021 2020 2021 2020 Interest Rate Lock Commitments Balance at beginning of period $ 120 $ 392 $ 278 $ 55 Total realized gains (losses) Change in fair value (239 ) (102 ) (397 ) 235 Balance at end of period $ (119 ) $ 290 $ (119 ) $ 290
Schedule of fair value measurements, nonrecurring	($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Impaired loans $ 794 $ - $ - $ 794 Mortgage servicing rights 11,194 - - 11,194 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Impaired loans $ 3,544 $ - $ - $ 3,544 Mortgage servicing rights 7,759 - - 7,759
Schedule of unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements	($ in thousands) Fair value at Valuation technique Unobservable inputs Range Collateral-dependent impaired loans $ 794 Market comparable properties Comparability adjustments (%) 0 - 12% (8 )% Mortgage servicing rights 11,194 Discounted cash flow Discount Rate 8.65 % Constant prepayment rate 12.01 % P&I earnings credit 0.08 % T&I earnings credit 0.13 % Inflation for cost of servicing 1.50 % IRLCs (119 ) Discounted cash flow Loan closing rates 49% - 99 % ($ in thousands) Fair value at Valuation technique Unobservable inputs Range Collateral-dependent impaired loans $ 3,544 Market comparable properties Comparability adjustments (%) 0 - 43% (22 )% Mortgage servicing rights 7,759 Discounted cash flow Discount Rate 8.28 % Constant prepayment rate 20.87 % P&I earnings credit 0.14 % T&I earnings credit 0.24 % Inflation for cost of servicing 1.50 % IRLCs 278 Discounted cash flow Loan closing rates 49% - 100 %
Schedule of estimated fair values financial instruments	($ in thousands) Carrying Fair Fair value measurements using September 30, 2021 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 138,015 $ 138,015 $ 138,015 $ - $ - Interest bearing time deposits 2,651 2,651 - 2,651 - Loans held for sale 10,335 10,515 - 10,515 - Loans, net of allowance for loan losses 832,736 834,605 - - 834,605 Federal Reserve and FHLB Bank stock, at cost 5,303 5,303 - 5,303 - Interest receivable 2,954 2,954 - 2,954 - Financial liabilities Deposits $ 1,111,660 $ 1,112,208 $ 953,142 $ 159,066 $ - Short-term borrowings 20,771 20,771 - 20,771 - FHLB advances 5,500 5,649 - 5,649 - Trust preferred securities 10,310 9,136 - 9,136 - Subordinated debt, net of issuance costs 19,534 21,281 - 21,281 - Interest payable 576 576 - 576 - ($ in thousands) Carrying Fair Fair value measurements using December 31, 2020 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 140,690 $ 140,690 $ 140,690 $ - $ - Interest bearing time deposits 5,823 5,823 - 5,823 - Loans held for sale 7,234 7,508 - 7,508 - Loans, net of allowance for loan losses 860,149 853,294 - - 853,294 Federal Reserve and FHLB Bank stock, at cost 5,303 5,303 - 5,303 - Interest receivable 3,799 3,799 - 3,799 - Financial liabilities Deposits $ 1,049,011 $ 1,050,558 $ 819,462 $ 231,096 $ - Short-term borrowings 20,189 20,189 - 20,189 - FHLB advances 8,000 8,257 - 8,257 - Trust preferred securities 10,310 8,394 - 8,394 - Interest payable 616 616 - 616 -

Share Based Compensation (Table

Share Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Schedule of restricted stock activity under the Company's plans	Shares Weighted- Nonvested, January 1, 2021 34,778 $ 18.52 Granted 35,854 18.29 Vested (23,179 ) 18.39 Forfeited (1,480 ) 17.90 Nonvested, September 30, 2021 45,973 $ 18.43

Earnings Per Share (Details) -

Earnings Per Share (Details) - Schedule of earnings per share - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Schedule of earnings per share [Abstract]
Distributed earnings allocated to common shares	$ 771	$ 764	$ 2,340	$ 2,278
Undistributed (in excess of) earnings allocated to common shares	3,327	4,482	12,589	7,296
Net earnings allocated to common shares	4,098	5,246	14,929	9,574
Net earnings allocated to participating securities	5	4	16	12
Net Income allocated to common shares and participating securities	$ 4,103	$ 5,250	$ 14,945	$ 9,586
Weighted average shares outstanding for basic earnings per share (in Shares)	6,966	7,607	7,142	7,700
Dilutive effect of stock compensation (in Shares)	51		25
Weighted average shares outstanding for diluted earnings per share (in Shares)	7,017	7,607	7,167	7,700
Basic earnings per common share (in Dollars per share)	$ 0.59	$ 0.69	$ 2.09	$ 1.25
Diluted earnings per common share (in Dollars per share)	$ 0.58	$ 0.69	$ 2.08	$ 1.25

Business Combination (Details)

Business Combination (Details) - USD ($)	3 Months Ended	6 Months Ended	9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Business Combinations [Abstract]
Fixed consideration received by shareholders of edon			$ 103.5
Total consideration of edon			15,500,000
Expenses of direct acquisition costs	$ 1,200,000
Merger expenses			$ 1,200,000
Goodwill		$ 4,300,000
Intangible assets in business combination		$ 700,000
Intangible assets amortized period			10 years
Amount of contractual principal of loans			$ 16,300,000
Contractual cash flows not expected to be collected			$ 400,000
Increased revenue				$ 500,000
Reduced net income				$ 400,000
Income tax expense statutory rate			21.00%

Business Combination (Details)

Business Combination (Details) - Schedule of fair value of identifiable assets and liabilities $ in Thousands	Jun. 05, 2020USD ($)
Fair value of assets acquired
Cash and cash equivalents	$ 31,756
Interest bearing time deposits	11,542
Investment securities	1,362
Federal Home Loan Bank stock	117
Loans held for investment	16,395
Premises and equipment	446
Goodwill	4,325
Core deposit intangible	660
Other assets	192
Total assets acquired	66,795
Fair value of liabilities assumed
Deposits	51,053
Other liabilities	223
Total liabilities assumed	51,276
Total purchase price (cash)	$ 15,519

Business Combination (Details_2

Business Combination (Details) - Schedule of pro forma financial information - Pro Forma [Member] - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020
Business Combination (Details) - Schedule of pro forma financial information [Line Items]
Net interest income		$ 28,806	$ 27,178
Provision for loan losses		1,050	3,700
Net interest income after provision		27,756	23,478
Non interest income		24,108	21,237
Non interest expense		33,241	33,474
Income before income taxes		18,623	11,241
Income tax expense	[1]	3,678	2,073
Net income		$ 14,945	$ 9,168
Basic earnings per share (in Dollars per share)		$ 2.09	$ 1.19
Diluted earnngs per share (in Dollars per share)		$ 2.08	$ 1.19
[1]	Income tax expense for Edon calculated using a 21% statutory rate

Available For Sale Securities_2

Available For Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Securities [Abstract]
Fair value of securities pledged as collateral	$ 62,100	$ 53,700
Securities delivered for repurchase agreements	25,200	28,200
Fair value investments	$ 178,600	$ 27,300
Fair value as a percentage of available-for-sale investment portfolio	72.00%	18.00%
Total unrealized loss in the securities portfolio	$ 2,600	$ 60

Available For Sale Securities_3

Available For Sale Securities (Details) - Schedule of amortized cost and fair values with gross unrealized gains and losses of available-for-sale securities - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Available For Sale Securities (Details) - Schedule of amortized cost and fair values with gross unrealized gains and losses of available-for-sale securities [Line Items]
Amortized Cost	$ 249,700	$ 146,609
Gross Unrealized Gains	1,694	2,854
Gross Unrealized Losses	(2,579)	(57)
Fair Value	248,815	149,406
U.S. Treasury and Government agencies [Member]
Available For Sale Securities (Details) - Schedule of amortized cost and fair values with gross unrealized gains and losses of available-for-sale securities [Line Items]
Amortized Cost	11,502	6,541
Gross Unrealized Gains	213	323
Gross Unrealized Losses
Fair Value	11,715	6,864
Mortgage-backed securities [Member]
Available For Sale Securities (Details) - Schedule of amortized cost and fair values with gross unrealized gains and losses of available-for-sale securities [Line Items]
Amortized Cost	216,539	125,973
Gross Unrealized Gains	965	1,845
Gross Unrealized Losses	(2,522)	(57)
Fair Value	214,982	127,761
State and political subdivisions [Member]
Available For Sale Securities (Details) - Schedule of amortized cost and fair values with gross unrealized gains and losses of available-for-sale securities [Line Items]
Amortized Cost	13,409	11,595
Gross Unrealized Gains	513	680
Gross Unrealized Losses	(24)
Fair Value	13,898	12,275
Other corporate securities [Member]
Available For Sale Securities (Details) - Schedule of amortized cost and fair values with gross unrealized gains and losses of available-for-sale securities [Line Items]
Amortized Cost	8,250	2,500
Gross Unrealized Gains	3	6
Gross Unrealized Losses	(33)
Fair Value	$ 8,220	$ 2,506

Available For Sale Securities_4

Available For Sale Securities (Details) - Schedule of amortized cost and fair value of securities available-for-sale by contractual maturity $ in Thousands	Sep. 30, 2021USD ($)
Amortized Cost [Member]
Available For Sale Securities (Details) - Schedule of amortized cost and fair value of securities available-for-sale by contractual maturity [Line Items]
Available for Sale, Amortized Cost, Within one year	$ 3,416
Available for Sale, Amortized Cost, Due after one year through five years	3,074
Available for Sale, Amortized Cost, Due after five years through ten years	18,607
Available for Sale, Amortized Cost, Due after ten years	8,064
Available for Sale, Amortized Cost	33,161
Available for Sale, Amortized Cost, Mortgage-backed securities	216,539
Available for Sale, Amortized Cost, Totals	249,700
Fair Value [Member]
Available For Sale Securities (Details) - Schedule of amortized cost and fair value of securities available-for-sale by contractual maturity [Line Items]
Available for Sale, Fair Value, Within one year	3,172
Available for Sale, Fair Value, Due after one year through five years	3,391
Available for Sale, Fair Value, Due after five years through ten years	18,979
Available for Sale, Fair Value, Due after ten years	8,291
Available for Sale, Fair Value	33,833
Available for Sale, Fair Value, Mortgage-backed securities	214,982
Available for Sale, Fair Value, Totals	$ 248,815

Available For Sale Securities_5

Available For Sale Securities (Details) - Schedule of securities with unrealized losses - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Available For Sale Securities (Details) - Schedule of securities with unrealized losses [Line Items]
Less than 12 Months, Fair Value	$ 168,922	$ 26,582
Less than 12 Months, Unrealized Losses	(2,334)	(54)
12 Months or Longer, Fair Value	9,661	717
12 Months or Longer, Unrealized Losses	(245)	(3)
Total Fair Value	178,583	27,299
Total Unrealized Losses	(2,579)	(57)
U.S. Treasury and Government agencies [Member]
Available For Sale Securities (Details) - Schedule of securities with unrealized losses [Line Items]
Less than 12 Months, Fair Value
Less than 12 Months, Unrealized Losses
12 Months or Longer, Fair Value
12 Months or Longer, Unrealized Losses
Total Fair Value
Total Unrealized Losses
Mortgage-backed securities [Member]
Available For Sale Securities (Details) - Schedule of securities with unrealized losses [Line Items]
Less than 12 Months, Fair Value	162,287	26,582
Less than 12 Months, Unrealized Losses	(2,277)	(54)
12 Months or Longer, Fair Value	9,661	717
12 Months or Longer, Unrealized Losses	(245)	(3)
Total Fair Value	171,948	27,299
Total Unrealized Losses	(2,522)	(57)
State and political subdivisions [Member]
Available For Sale Securities (Details) - Schedule of securities with unrealized losses [Line Items]
Less than 12 Months, Fair Value	2,668
Less than 12 Months, Unrealized Losses	(24)
12 Months or Longer, Fair Value
12 Months or Longer, Unrealized Losses
Total Fair Value	2,668
Total Unrealized Losses	(24)
Other corporate securities [Member]
Available For Sale Securities (Details) - Schedule of securities with unrealized losses [Line Items]
Less than 12 Months, Fair Value	3,967
Less than 12 Months, Unrealized Losses	(33)
12 Months or Longer, Fair Value
12 Months or Longer, Unrealized Losses
Total Fair Value	3,967
Total Unrealized Losses	$ (33)

Loans and Allowance for Loan _3

Loans and Allowance for Loan Losses (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Loans and Allowance for Loan Losses (Details) [Line Items]
Principal amount outstanding of non-homogeneous loans	$ 100,000
Description of Impaired loans which included in groups of homogenous loans	Impaired loans less than $100,000 are included in groups of homogenous loans.
Sale of foreclosed assets	$ 123,000	$ 445,000
Commercial Real Estate [Member]
Loans and Allowance for Loan Losses (Details) [Line Items]
Sale of foreclosed assets	$ 1,600,000		$ 2,000,000

Loans and Allowance for Loan _4

Loans and Allowance for Loan Losses (Details) - Schedule of categories of loans - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 846,750	$ 874,144
Net deferred costs (fees)	(202)	(1,421)
Total loans, net deferred costs (fees)	846,548	872,723
Allowance for loan losses	(13,812)	(12,574)
Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	3,188	6,426
Commercial & industrial [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	138,377	204,767
Commercial & industrial [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	144	902
Commercial real estate - owner occupied [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	118,311	113,169
Commercial real estate - owner occupied [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	88	1,450
Commercial real estate - nonowner occupied [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	269,409	257,651
Commercial real estate - nonowner occupied [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	478	962
Agricultural [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	57,318	55,235
Agricultural [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans
Residential real estate [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	207,675	182,165
Residential real estate [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,056	2,704
Home equity line of credit (HELOC) [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	41,506	46,310
Home equity line of credit (HELOC) [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	413	390
Consumer [Member] | Total Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	14,154	14,847
Consumer [Member] | Nonaccrual Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 9	$ 18

Loans and Allowance for Loan _5

Loans and Allowance for Loan Losses (Details) - Schedule of allowance for loan and lease losses (“ALLL”) and the recorded investment in loans based on portfolio segment and impairment method - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	$ 13,306	$ 10,013	$ 12,574	$ 8,755
Ending balance	13,812	11,793	13,812	11,793
Ending balance:
individually evaluated for impairment	93		93		$ 337
Ending balance:
collectively evaluated for impairment	13,719		13,719		12,237
Totals	13,812		13,812		12,574
Ending balance:
individually evaluated for impairment	2,677		2,677		5,959
Ending balance:
collectively evaluated for impairment	844,073		844,073		868,185
Totals	846,750		846,750		874,144
Ending balance:
Charge offs	(24)	(32)	(102)	(686)
Recoveries	230	12	290	24
Provision	300	1,800	1,050	3,700
Commercial & industrial [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	1,718	2,844	3,074	1,883
Ending balance	1,951	3,196	1,951	3,196
Ending balance:
individually evaluated for impairment
Ending balance:
collectively evaluated for impairment	1,951		1,951		3,074
Totals	1,951		1,951		3,074
Ending balance:
individually evaluated for impairment	119		119		849
Ending balance:
collectively evaluated for impairment	138,258		138,258		203,918
Totals	138,377		138,377		204,767
Ending balance:
Charge offs				(582)
Recoveries	227	10	227	15
Provision	6	342	(1,350)	1,880
Commercial real estate [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	6,672	3,604	5,451	3,602
Ending balance	6,753	4,515	6,753	4,515
Ending balance:
individually evaluated for impairment	10		10		174
Ending balance:
collectively evaluated for impairment	6,743		6,743		5,277
Totals	6,753		6,753		5,451
Ending balance:
individually evaluated for impairment	363		363		2,202
Ending balance:
collectively evaluated for impairment	387,357		387,357		368,618
Totals	387,720		387,720		370,820
Ending balance:
Charge offs
Recoveries
Provision	81	911	1,302	913
Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	494	504	496	434
Ending balance	582	550	582	550
Ending balance:
individually evaluated for impairment
Ending balance:
collectively evaluated for impairment	582		582		496
Totals	582		582		496
Ending balance:
individually evaluated for impairment
Ending balance:
collectively evaluated for impairment	57,318		57,318		55,235
Totals	57,318		57,318		55,235
Ending balance:
Charge offs
Recoveries
Provision	88	46	86	116
Residential real estate [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	3,425	2,278	2,534	2,203
Ending balance	3,523	2,537	3,523	2,537
Ending balance:
individually evaluated for impairment	79		79		160
Ending balance:
collectively evaluated for impairment	3,444		3,444		2,374
Totals	3,523		3,523		2,534
Ending balance:
individually evaluated for impairment	2,046		2,046		2,746
Ending balance:
collectively evaluated for impairment	205,629		205,629		179,419
Totals	207,675		207,675		182,165
Ending balance:
Charge offs			(43)	(37)
Recoveries		1	49	3
Provision	98	258	983	368
Consumer [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Beginning balance	997	783	1,019	633
Ending balance	1,003	995	1,003	995
Ending balance:
individually evaluated for impairment	4		4		3
Ending balance:
collectively evaluated for impairment	999		999		1,016
Totals	1,003		1,003		1,019
Ending balance:
individually evaluated for impairment	149		149		162
Ending balance:
collectively evaluated for impairment	55,511		55,511		60,995
Totals	55,660		55,660		$ 61,157
Ending balance:
Charge offs	(24)	(32)	(59)	(67)
Recoveries	3	1	14	6
Provision	$ 27	$ 243	$ 29	$ 423

Loans and Allowance for Loan _6

Loans and Allowance for Loan Losses (Details) - Summary of credit risk profile of the Company's loan portfolio based on rating category - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	$ 846,750	$ 874,144
Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	833,420	856,149
Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	6,395	7,830
Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	6,237	7,215
Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	698	2,950
Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Commercial & industrial [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	138,377	204,767
Commercial & industrial [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	137,396	202,543
Commercial & industrial [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	685	1,485
Commercial & industrial [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	191	151
Commercial & industrial [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	105	588
Commercial & industrial [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Commercial real estate - owner occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	118,311	113,169
Commercial real estate - owner occupied [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	115,159	108,726
Commercial real estate - owner occupied [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	3,064	2,993
Commercial real estate - owner occupied [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Commercial real estate - owner occupied [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	88	1,450
Commercial real estate - owner occupied [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Commercial real estate - nonowner occupied [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	269,409	257,651
Commercial real estate - nonowner occupied [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	263,416	250,405
Commercial real estate - nonowner occupied [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	2,639	3,338
Commercial real estate - nonowner occupied [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	2,876	3,026
Commercial real estate - nonowner occupied [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	478	882
Commercial real estate - nonowner occupied [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Agricultural [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	57,318	55,235
Agricultural [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	57,318	55,227
Agricultural [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Agricultural [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans		8
Agricultural [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Agricultural [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Residential real estate [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	207,675	182,165
Residential real estate [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	204,899	178,575
Residential real estate [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Residential real estate [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	2,749	3,560
Residential real estate [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	27	30
Residential real estate [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
HELOC [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	41,506	46,310
HELOC [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	41,094	45,866
HELOC [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
HELOC [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	412	444
HELOC [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
HELOC [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Consumer [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	14,154	14,847
Consumer [Member] | Pass [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	14,138	14,807
Consumer [Member] | Special Mention [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	7	14
Consumer [Member] | Substandard [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans	9	26
Consumer [Member] | Doubtful [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans
Consumer [Member] | Loss [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total Loans

Loans and Allowance for Loan _7

Loans and Allowance for Loan Losses (Details) - Summary of loan portfolio aging analysis - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 2,962	$ 6,560
Current	843,788	867,584
Total Loans Receivable	846,750	874,144
Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	775	713
Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	386	1,650
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,801	4,197
Commercial & industrial [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	177	998
Current	138,200	203,769
Total Loans Receivable	138,377	204,767
Commercial & industrial [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	58	380
Commercial & industrial [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	23
Commercial & industrial [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	96	618
Commercial real estate - owner occupied [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	88	1,450
Current	118,223	111,719
Total Loans Receivable	118,311	113,169
Commercial real estate - owner occupied [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	88	1,450
Commercial real estate - nonowner occupied [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	323	840
Current	269,086	256,811
Total Loans Receivable	269,409	257,651
Commercial real estate - nonowner occupied [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	77
Commercial real estate - nonowner occupied [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	37	141
Commercial real estate - nonowner occupied [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	209	699
Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		8
Current	57,318	55,227
Total Loans Receivable	57,318	55,235
Agricultural [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due		8
Agricultural [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Agricultural [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due
Residential real estate [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,729	2,617
Current	205,946	179,548
Total Loans Receivable	207,675	182,165
Residential real estate [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	377	12
Residential real estate [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	168	1,393
Residential real estate [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	1,184	1,212
HELOC [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	543	462
Current	40,963	45,848
Total Loans Receivable	41,506	46,310
HELOC [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	256	190
HELOC [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	108	74
HELOC [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	179	198
Consumer [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	102	185
Current	14,052	14,662
Total Loans Receivable	14,154	14,847
Consumer [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	7	123
Consumer [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	50	42
Consumer [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 45	$ 20

Loans and Allowance for Loan _8

Loans and Allowance for Loan Losses (Details) - Summary of impaired loan activity - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Commercial & industrial [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment			$ 119
With no related allowance recorded, Unpaid Principal Balance			204
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	216	$ 1,860	217	$ 1,886
With no related allowance recorded, Interest Income Recognized	1	10	2	34
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment		249		249
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment			119
Total Unpaid Principal Balance			204
Total Related Allowance
Total Average Recorded Investment	216	2,109	217	2,135
Total Interest Income Recognized	1	10	2	34
Commercial real estate - owner occupied [Member ]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment			88
With no related allowance recorded, Unpaid Principal Balance			88
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	88	1,362	88	1,362
With no related allowance recorded, Interest Income Recognized
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment			88
Total Unpaid Principal Balance			88
Total Related Allowance
Total Average Recorded Investment	88	1,362	88	1,362
Total Interest Income Recognized
Commercial Real Estate - Nonowner Occupied [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment			232
With no related allowance recorded, Unpaid Principal Balance			232
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	356	1,051	359	1,051
With no related allowance recorded, Interest Income Recognized	7	6	22	14
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment			173		579
With a specific allowance recorded, Unpaid Principal Balance			173		579
With a specific allowance recorded, Related Allowance	10		10		174
With a specific allowance recorded, Average Recorded Investment	173		173		579
With a specific allowance recorded, Interest Income Recognized					3
Totals:
Total Recorded Investment			405		761
Total Unpaid Principal Balance			405		761
Total Related Allowance			10		174
Total Average Recorded Investment	529	1,051	532	1,051	837
Total Interest Income Recognized	7	6	22	14	17
Agricultural [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment
With no related allowance recorded, Unpaid Principal Balance
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment
With no related allowance recorded, Interest Income Recognized
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment
Total Unpaid Principal Balance
Total Related Allowance
Total Average Recorded Investment
Total Interest Income Recognized
Residential Real Estate [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment			1,449
With no related allowance recorded, Unpaid Principal Balance			1,516
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	1,689	1,619	1,705	1,634
With no related allowance recorded, Interest Income Recognized	18	20	49	70
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment			737		1,729
With a specific allowance recorded, Unpaid Principal Balance			737		1,774
With a specific allowance recorded, Related Allowance	83		83		160
With a specific allowance recorded, Average Recorded Investment	762	2,051	770	2,056	1,785
With a specific allowance recorded, Interest Income Recognized	7	10	20	10	14
Totals:
Total Recorded Investment			2,186		2,746
Total Unpaid Principal Balance			2,253		2,858
Total Related Allowance			83		160
Total Average Recorded Investment	2,451	3,670	2,475	3,690	3,028
Total Interest Income Recognized	25	30	69	80	78
HELOC [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment			6		89
With no related allowance recorded, Unpaid Principal Balance			6		89
With no related allowance recorded, Average Recorded Investment	7	60	9	64	98
With no related allowance recorded, Interest Income Recognized		1		3	4
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment					66
With a specific allowance recorded, Unpaid Principal Balance					66
With a specific allowance recorded, Related Allowance					3
With a specific allowance recorded, Average Recorded Investment		82		84	83
With a specific allowance recorded, Interest Income Recognized		1		4	6
Totals:
Total Recorded Investment			6		155
Total Unpaid Principal Balance			6		155
Total Related Allowance					3
Total Average Recorded Investment	7	142	9	148	181
Total Interest Income Recognized		2		7	10
Consumer [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment			3		7
With no related allowance recorded, Unpaid Principal Balance			3		7
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	3	11	4	13	12
With no related allowance recorded, Interest Income Recognized				1	1
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment			3
Total Unpaid Principal Balance			3
Total Related Allowance
Total Average Recorded Investment	$ 3	$ 11	4	13
Total Interest Income Recognized				$ 1
Commercial & industrial [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment					849
With no related allowance recorded, Unpaid Principal Balance					1,645
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment					1,878
With no related allowance recorded, Interest Income Recognized					50
Commercial real estate - owner occupied [Member ]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment					1,441
With no related allowance recorded, Unpaid Principal Balance					1,441
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment					1,573
With no related allowance recorded, Interest Income Recognized					11
Commercial real estate - nonowner occupied [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment					182
With no related allowance recorded, Unpaid Principal Balance					182
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment					258
With no related allowance recorded, Interest Income Recognized					14
Residential real estate [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment					1,017
With no related allowance recorded, Unpaid Principal Balance					1,084
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment					1,243
With no related allowance recorded, Interest Income Recognized					64
Commercial & industrial [Member]
Totals:
Total Recorded Investment					849
Total Unpaid Principal Balance					1,645
Total Related Allowance
Total Average Recorded Investment					1,878
Total Interest Income Recognized					50
Commercial real estate - owner occupied [Member ]
Totals:
Total Recorded Investment					1,441
Total Unpaid Principal Balance					1,441
Total Related Allowance
Total Average Recorded Investment					1,573
Total Interest Income Recognized					11
Consumer [Member]
Totals:
Total Recorded Investment					7
Total Unpaid Principal Balance					7
Total Related Allowance
Total Average Recorded Investment					12
Total Interest Income Recognized					$ 1

Loans and Allowance for Loan _9

Loans and Allowance for Loan Losses (Details) - Schedule of TDR activity $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans	2
Pre-Modification Recorded Balance	$ 42
Post Modification Recorded Balance	$ 42
Interest Only
Term
Combination		42
Total Modification		42
HELOC [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans	2
Pre-Modification Recorded Balance	$ 42
Post Modification Recorded Balance	$ 42
Interest Only
Term
Combination		42
Total Modification		$ 42

Accounting for Certain Loans _3

Accounting for Certain Loans Acquired in a Transfer (Details) $ in Millions	Sep. 30, 2021USD ($)
Accounting Policies [Abstract]
Amount of accretable yield or income expected to be collected	$ 0.3

Accounting for Certain Loans _4

Accounting for Certain Loans Acquired in a Transfer (Details) - Schedule of acquired loans included in the consolidated balance sheet $ in Thousands	Sep. 30, 2021USD ($)
Accounting for Certain Loans Acquired in a Transfer (Details) - Schedule of acquired loans included in the consolidated balance sheet [Line Items]
Total loans	$ 11,537
Commercial & industrial [Member]
Accounting for Certain Loans Acquired in a Transfer (Details) - Schedule of acquired loans included in the consolidated balance sheet [Line Items]
Total loans	1,068
Commercial real estate - owner occupied [Member ]
Accounting for Certain Loans Acquired in a Transfer (Details) - Schedule of acquired loans included in the consolidated balance sheet [Line Items]
Total loans
Commercial real estate - nonowner occupied [Member]
Accounting for Certain Loans Acquired in a Transfer (Details) - Schedule of acquired loans included in the consolidated balance sheet [Line Items]
Total loans	362
Agricultural [Member]
Accounting for Certain Loans Acquired in a Transfer (Details) - Schedule of acquired loans included in the consolidated balance sheet [Line Items]
Total loans	7,579
Residential real estate [Member]
Accounting for Certain Loans Acquired in a Transfer (Details) - Schedule of acquired loans included in the consolidated balance sheet [Line Items]
Total loans	2,487
HELOC [Member]
Accounting for Certain Loans Acquired in a Transfer (Details) - Schedule of acquired loans included in the consolidated balance sheet [Line Items]
Total loans
Consumer [Member]
Accounting for Certain Loans Acquired in a Transfer (Details) - Schedule of acquired loans included in the consolidated balance sheet [Line Items]
Total loans	$ 41

Mortgage Servicing Rights (Deta

Mortgage Servicing Rights (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Mortgage Servicing Rights [Abstract]
Unpaid principal balance of mortgage loans	$ 1,300		$ 1,300		$ 1,300
Contractually specified servicing fees	$ 0.9	$ 0.8	$ 2.5	$ 2.4

Mortgage Servicing Rights (De_2

Mortgage Servicing Rights (Details) - Schedule of mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Schedule of mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance [Abstract]
Balance at beginning of period	$ 10,678	$ 8,168	$ 7,759	$ 11,017
Mortgage servicing rights capitalized during the period	1,211	1,349	3,658	3,971
Mortgage servicing rights amortization during the period	(943)	(1,308)	(3,078)	(3,479)
Net change in valuation allowance	248	326	2,855	(2,974)
Balance at end of period	11,194	8,535	11,194	8,535
Valuation allowance:
Balance at beginning of period	2,285	4,606	4,892	1,306
Increase (decrease)	(248)	(326)	(2,855)	2,974
Balance at end of period	$ 2,037	$ 4,280	$ 2,037	$ 4,280

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Good will	$ 22.1	$ 22.1

Goodwill (Details) - Schedule o

Goodwill (Details) - Schedule of activity in goodwill - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Schedule of activity in goodwill [Abstract]
Beginning balance	$ 22,091	$ 17,792
Acquired goodwill		4,325
Measurement period adjustments		(26)
Ending balance	$ 22,091	$ 22,091

Derivative Financial Instrume_3

Derivative Financial Instruments (Details) - Schedule of notional amount and fair value of interest rate swaps - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	$ 140,057	$ 133,817
Asset Derivatives, Fair Value	5,195	8,240
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	133,291	137,687
Liability Derivatives, Fair Value	(5,029)	(8,227)
Forward contracts [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	50,500
Asset Derivatives, Fair Value	285
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount		50,000
Liability Derivatives, Fair Value		(265)
Interest rate swaps associated with loans [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	89,557	87,687
Asset Derivatives, Fair Value	4,910	7,962
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	89,557	87,687
Liability Derivatives, Fair Value	(4,910)	(7,962)
IRLCs [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount		46,130
Asset Derivatives, Fair Value		$ 278
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	43,734
Liability Derivatives, Fair Value	$ (119)

Derivative Financial Instrume_4

Derivative Financial Instruments (Details) - Schedule of consolidated statements of income for non-hedging derivative financial instruments - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Interest rate swap contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification			Other income
Amount of gain (loss)		$ 54	$ 133	$ 282
IRLCs [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification			Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	(239)	(102)	$ (397)	235
Forward contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification			Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ 393	$ 195	$ 550	$ (165)

Derivative Financial Instrume_5

Derivative Financial Instruments (Details) - Schedule of financial assets and derivative assets - Interest rate swaps [Member] - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Offsetting Assets [Line Items]
Gross amounts of recognized assets	$ 4,910	$ 7,962
Gross amounts offset in the consolidated balance sheet
Net amounts of assets presented in the consolidated balance sheet	4,910	7,962
Gross amounts not offset in the consolidated balance sheet, Financial instruments
Gross amounts not offset in the consolidated balance sheet, Cash collateral received
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 4,910	$ 7,962

Derivative Financial Instrume_6

Derivative Financial Instruments (Details) - Schedule of financial liabilities and derivative liabilities - Interest rate swaps [Member] - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Offsetting Liabilities [Line Items]
Gross amounts of recognized liabilities	$ 4,910	$ 7,962
Gross amounts offset in the consolidated balance sheet
Net amounts of liabilities presented in the consolidated balance sheet	4,910	7,962
Gross amounts not offset in the consolidated balance sheet, Financial instruments
Gross amounts not offset in the consolidated balance sheet, Cash collateral pledged	6,896	8,896
Gross amounts not offset in the consolidated balance sheet, Net amount	$ (1,986)	$ (934)

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Short-Term Borrowings (Details) [Line Items]
Purchases of federal funds	$ 41	$ 41
Retail Repurchase Agreements [Member]
Short-Term Borrowings (Details) [Line Items]
Mortgage-backed securities maturity, basis of allocation description	These securities have various maturity dates from 2022 through 2051.
Maximum amount of outstanding agreements at any month-end	$ 25.2
Short-term borrowings mature, description	The repurchase agreements mature within one month.

Short-Term Borrowings (Detail_2

Short-Term Borrowings (Details) - Schedule of short-term borrowings - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Schedule of short-term borrowings [Abstract]
Securities Sold Under Repurchase Agreements	$ 20,771	$ 20,189
Totals	$ 20,771	$ 20,189

Federal Home Loan Bank Advanc_3

Federal Home Loan Bank Advances (Details) $ in Millions	Sep. 30, 2021USD ($)
Federal Home Loan Bank Advances (Details) [Line Items]
Secured by mortgage loans (in Dollars)	$ 155.4
Minimum [Member]
Federal Home Loan Bank Advances (Details) [Line Items]
Interest rate	2.88%
Maximum [Member]
Federal Home Loan Bank Advances (Details) [Line Items]
Interest rate	2.93%

Federal Home Loan Bank Advanc_4

Federal Home Loan Bank Advances (Details) - Schedule of aggregate annual maturities of FHLB advances $ in Thousands	Sep. 30, 2021USD ($)
Schedule of aggregate annual maturities of FHLB advances [Abstract]
2022	$ 3,000
2023	2,500
Total	$ 5,500

Trust Preferred Securities (Det

Trust Preferred Securities (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Trust Preferred Securities [Abstract]
Trust preferred securities, description	On September 15, 2005, RST II, a wholly-owned subsidiary of the Company, closed a pooled private offering of 10,000 Capital Securities with a liquidation amount of $1,000 per security. The proceeds of the offering were loaned to the Company in exchange for junior subordinated debentures with terms similar to the Capital Securities. Distributions on the Capital Securities are payable quarterly at a variable rate that is based upon the 3-month LIBOR plus 1.80%, currently at 1.92%, and are included in interest expense in the consolidated financial statements. These securities may be included in Tier 1 capital and may be prepaid at any time without penalty (with certain limitations applicable) under current regulatory guidelines and interpretations
Capital securities	$ 10.3	$ 10.3
Maturity date	Sep. 15, 2035

Subordinated Debt (Details)

Subordinated Debt (Details) $ in Millions	1 Months Ended
	May 27, 2021USD ($)
Subordinated Debt [Abstract]
Aggregate principal amount	$ 20
Floating rate percentage	3.65%
Debt, description	The Notes mature on June 1, 2031 and bear interest at a fixed rate of 3.65% through May 31, 2026. From June 1, 2026 to the maturity date or earlier redemption of the Notes, the interest rate will reset quarterly to an interest rate per annum, equal to the then-current-three-month Secured Overnight Financing Rate (“SOFR”) provided by the Federal Reserve Bank of New York plus 296 basis points. The Company may redeem the Notes at any time after May 31, 2026, and at any time in whole, but not in part, upon the occurrence of certain events. Any redemption of the Notes will be subject to prior regulatory approval.
Legal and other expenses	$ 0.5

Fair Value of Assets and Liab_3

Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
U.S. Treasury and Government Agencies [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	$ 11,715	$ 6,864
Mortgage-backed securities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	214,982	127,761
State and political subdivisions [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	13,898	12,275
Other corporate securities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	8,220	2,506
Interest rate contracts - assets [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	4,910	7,962
Interest rate contracts - liabilities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	(4,910)	(7,962)
Forward contracts [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	285	(265)
IRLCs [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	(119)	278
Fair Value, Inputs, Level 1 [Member] | U.S. Treasury and Government Agencies [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 1 [Member] | Mortgage-backed securities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 1 [Member] | State and political subdivisions [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 1 [Member] | Other corporate securities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 1 [Member] | Interest rate contracts - assets [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 1 [Member] | Interest rate contracts - liabilities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 1 [Member] | Forward contracts [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	285	(265)
Fair Value, Inputs, Level 1 [Member] | IRLCs [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 2 [Member] | U.S. Treasury and Government Agencies [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	11,715	6,864
Fair Value, Inputs, Level 2 [Member] | Mortgage-backed securities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	214,982	127,761
Fair Value, Inputs, Level 2 [Member] | State and political subdivisions [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	13,898	12,275
Fair Value, Inputs, Level 2 [Member] | Other corporate securities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	8,220	2,506
Fair Value, Inputs, Level 2 [Member] | Interest rate contracts - assets [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	4,910	7,962
Fair Value, Inputs, Level 2 [Member] | Interest rate contracts - liabilities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	(4,910)	(7,962)
Fair Value, Inputs, Level 2 [Member] | Forward contracts [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 2 [Member] | IRLCs [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 3 [Member] | U.S. Treasury and Government Agencies [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 3 [Member] | Mortgage-backed securities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 3 [Member] | State and political subdivisions [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 3 [Member] | Other corporate securities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 3 [Member] | Interest rate contracts - assets [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 3 [Member] | Interest rate contracts - liabilities [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 3 [Member] | Forward contracts [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring
Fair Value, Inputs, Level 3 [Member] | IRLCs [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value, assets measured on recurring basis [Line Items]
Assets, fair value, recurring	$ (119)	$ 278

Fair Value of Assets and Liab_4

Fair Value of Assets and Liabilities (Details) - Schedule of recurring fair value measurements using significant unobservable (Level 3) inputs - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Interest Rate Lock Commitments
Balance at beginning of period	$ 120	$ 392	$ 278	$ 55
Balance at end of period	(119)	290	(119)	290
Total realized gains (losses)
Change in fair value	$ (239)	$ (102)	$ (397)	$ 235

Fair Value of Assets and Liab_5

Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Impaired loans [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring [Line Items]
Assets, fair value, nonrecurring	$ 794	$ 3,544
Mortgage servicing rights [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring [Line Items]
Assets, fair value, nonrecurring	11,194	7,759
Fair Value, Inputs, Level 1 [Member] | Impaired loans [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring [Line Items]
Assets, fair value, nonrecurring
Fair Value, Inputs, Level 1 [Member] | Mortgage servicing rights [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring [Line Items]
Assets, fair value, nonrecurring
Fair Value, Inputs, Level 2 [Member] | Impaired loans [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring [Line Items]
Assets, fair value, nonrecurring
Fair Value, Inputs, Level 2 [Member] | Mortgage servicing rights [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring [Line Items]
Assets, fair value, nonrecurring
Fair Value, Inputs, Level 3 [Member] | Impaired loans [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring [Line Items]
Assets, fair value, nonrecurring	794	3,544
Fair Value, Inputs, Level 3 [Member] | Mortgage servicing rights [Member]
Fair Value of Assets and Liabilities (Details) - Schedule of fair value measurements, nonrecurring [Line Items]
Assets, fair value, nonrecurring	$ 11,194	$ 7,759

Fair Value of Assets and Liab_6

Fair Value of Assets and Liabilities (Details) - Schedule of unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Collateral-dependent impaired loans [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ 794	$ 3,544
Valuation techniques	Market comparable properties	Market comparable properties
Unobservable inputs	Comparability adjustments (%)	Comparability adjustments (%)
Range (weighted-average)	0 - 12% (8)	0 - 43% (22)
Mortgage Servicing Rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ 11,194	$ 7,759
Valuation techniques	Discounted cash flow	Discounted cash flow
Unobservable inputs	Discount Rate	Discount Rate
Range (weighted-average)	8.65%	8.28%
Constant Prepayment Rate [Member] | Mortgage Servicing Rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	Constant prepayment rate	Constant prepayment rate
Range (weighted-average)	12.01%	20.87%
P&I earnings credit [Member] | Mortgage Servicing Rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	P&I earnings credit	P&I earnings credit
Range (weighted-average)	0.08%	0.14%
T and I Earnings Credit [Member] | Mortgage Servicing Rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	T&I earnings credit	T&I earnings credit
Range (weighted-average)	0.13%	0.24%
Inflation for cost of servicing [Member] | Mortgage Servicing Rights [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Unobservable inputs	Inflation for cost of servicing	Inflation for cost of servicing
Range (weighted-average)	1.50%	1.50%
Loan Closing Rates [Member] | IRLCs [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value	$ (119)	$ 278
Valuation techniques	Discounted cash flow	Discounted cash flow
Unobservable inputs	Loan closing rates	Loan closing rates
Loan Closing Rates [Member] | Minimum [Member] | IRLCs [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (weighted-average)	49%	49%
Loan Closing Rates [Member] | Maximum [Member] | IRLCs [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Range (weighted-average)	99%	100%

Fair Value of Assets and Liab_7

Fair Value of Assets and Liabilities (Details) - Schedule of estimated fair values financial instruments - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financial assets
Cash and due from banks	$ 138,015	$ 140,690
Interest bearing time deposits	2,651	5,823
Loans held for sale	10,335	7,234
Loans, net of allowance for loan losses	832,736	860,149
Federal Reserve and FHLB Bank stock, at cost	5,303	5,303
Interest receivable	2,954	3,799
Financial liabilities
Deposits	1,111,660	1,049,011
Short-term borrowings	20,771	20,189
FHLB advances	5,500	8,000
Trust preferred securities	10,310	10,310
Subordinated debt, net of issuance costs	19,534
Interest payable	576	616
Fair Value, Inputs, Level 1 [Member]
Financial assets
Cash and due from banks	138,015	140,690
Interest bearing time deposits
Loans held for sale
Loans, net of allowance for loan losses
Federal Reserve and FHLB Bank stock, at cost
Interest receivable
Financial liabilities
Deposits	953,142	819,462
Short-term borrowings
FHLB advances
Trust preferred securities
Subordinated debt, net of issuance costs
Interest payable
Fair Value, Inputs, Level 2 [Member]
Financial assets
Cash and due from banks
Interest bearing time deposits	2,651	5,823
Loans held for sale	10,515	7,508
Loans, net of allowance for loan losses
Federal Reserve and FHLB Bank stock, at cost	5,303	5,303
Interest receivable	2,954	3,799
Financial liabilities
Deposits	159,066	231,096
Short-term borrowings	20,771	20,189
FHLB advances	5,649	8,257
Trust preferred securities	9,136	8,394
Subordinated debt, net of issuance costs	21,281
Interest payable	576	616
Fair Value, Inputs, Level 3 [Member]
Financial assets
Cash and due from banks
Interest bearing time deposits
Loans held for sale
Loans, net of allowance for loan losses	834,605	853,294
Federal Reserve and FHLB Bank stock, at cost
Interest receivable
Financial liabilities
Deposits
Short-term borrowings
FHLB advances
Trust preferred securities
Subordinated debt, net of issuance costs
Interest payable
Fair value [Member]
Financial assets
Cash and due from banks	138,015	140,690
Interest bearing time deposits	2,651	5,823
Loans held for sale	10,515	7,508
Loans, net of allowance for loan losses	834,605	853,294
Federal Reserve and FHLB Bank stock, at cost	5,303	5,303
Interest receivable	2,954	3,799
Financial liabilities
Deposits	1,112,208	1,050,558
Short-term borrowings	20,771	20,189
FHLB advances	5,649	8,257
Trust preferred securities	9,136	8,394
Subordinated debt, net of issuance costs	21,281
Interest payable	$ 576	$ 616

Share Based Compensation (Detai

Share Based Compensation (Details) - USD ($) $ in Thousands	Feb. 05, 2013	Sep. 30, 2021
Share Based Compensation (Details) [Line Items]
Description of stock option awards		Stock option awards are granted with an exercise price equal to the market price of the Company’s stock at the date of grant and those option awards vest based on 5 years of continuous service and have 10-year contractual terms.
Restricted stock awards vesting period, description	These restricted stock awards vest over a four-year period and are intended to assist the Company in retention of key executives.
2017 Plan [Member]
Share Based Compensation (Details) [Line Items]
Common shares available for grants or awards (in Shares)		500,000
Shares had been granted (in Shares)		89,833
Long Term Incentive Plan [Member]
Share Based Compensation (Details) [Line Items]
Compensation cost charged against income	$ 400
Total income tax benefit recognized in income statement for share-based compensation arrangements	$ 80
Total unrecognized compensation cost related to non-vested share-based compensation arrangements granted under plan		$ 650
Weighted-average period		2 years 7 months 6 days

Share Based Compensation (Det_2

Share Based Compensation (Details) - Schedule of restricted stock activity under the Company's plans	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Shares [Member]
Share Based Compensation (Details) - Schedule of restricted stock activity under the Company's plans [Line Items]
Nonvested, beginning of year | shares	34,778
Granted | shares	35,854
Vested | shares	(23,179)
Forfeited | shares	(1,480)
Nonvested, end of year | shares	45,973
Weighted Average Value Per Share [Member]
Share Based Compensation (Details) - Schedule of restricted stock activity under the Company's plans [Line Items]
Nonvested, beginning of year | $ / shares	$ 18.52
Granted | $ / shares	18.29
Vested | $ / shares	18.39
Forfeited | $ / shares	17.9
Nonvested, end of year | $ / shares	$ 18.43